TIII IIAVERIIILL & DIS
REPORT AND FINA
FOR TIIE YEAR END

RICT OPERATIC SOCIETY
CIAL STATEMENTS
D 31 DECEMBER 2023

TIIE 11,II'F.RI I ILL LC, I)1S'1"Ill('"I' 01)i.'Ii,I ric
CONTENT%i ()I," Tlll.- rih'ilSCI,11..4il'il"l L)11."
FOR I"IIF" )'E.111 F".NDI'I) 11 l)l.'cF.IItIi,-11202
Lc2al and Adniiniilrlltii'c inlurnialion

()c i Tr;'I"I'

Rcporl of Ili¢ triistC'CS
Reporl of (lie indepciidL'iit exaniiner
Rcceipls and pa! nicnl5 uccuunl
siaicnicni of a5%cl% and Ildbili(ics
oles forniing parl uf Ihc financiul slulc'nicnls

J ¢ryJ

CJ YJ r/J_
(/) (

I'IIL 11.II"LRIIII.L &. I)IS I'RICT nl)Tr:Ril-IlC
RF:VORI' OF"'fiiF. I'II[l(i'l'ELS
I,-OR-I"IIL I'b=IlR ENI)kD 11 DLCE￿IIIkR 2U2
ThL trusiecN prc%Lnl IIILir rcporl along? Ii'iili tlic fin
31 DecciiibLr ?0?3. The fiiiancial slalenienl% hai,
policicq SLI oul 011 PJLiC 7 1nd coinpli Iviih Ihc Lhari
Coiistilution and objcct5
TIIL clianl}' 1% goi'erned by a conslitulioii adopte

'OCIF."ri'
ancial %laieniLnLi¥ of ijie clianly for tlie year endcd
been prcpared in accordancc Iviih tlic accouniing
's consliiulion and appliLablL laH'.
?1 July 1975 aiid Is rcgyjslLfLd cliarily number

The objecls of diL charitv are lo eduLalC IhL public
dei'elopnicnt of public apprecialion and la.%lC in Ilics
Or2ani521ion
I"he Iru5tee*i 11,Iio hai'c scn'cd dunngy die year and si
eleLied and %Lrve for onc year afier Ii'hiLlI pcnod tli
The trustees meet at tJ)c monthly coniiiiillee nieeling
Rci'ieii. of dei'clopnient, actii'ities and achiei'enie
-Ihe chanty continucd ils noniial schedulc of prod
Hai'erhill.
I,-inancial rei'ieii,
Dcthil% of rcceipLS and paymenls are shoiim on page
The chanty is reliant on income froni shoH'&i, grdnls,
There are no restrictions on the charil) S poil'er to
iniresi surplu£ fund.s in bank and buildingy society de
Rcseri'es polic),
li 1% Ihe policy of the charity 10 mainlain unreslricte
at a lei'el to proi'ide su￿1Clent fund¥i lo coi'er tempo
and lo coi'er moderate sliortfall*i.
Risk management
The niajor risk% lo whicli tlie charity Is exposed, as
sy%ieins haiie been e•¥tabliiihed to mitigaie Ihose risks.
Approi'ed b), tlie trustees on

In Ilic draniatic and operalic an5 and lo furtlier the
CL Ihe year-Liid arc .sct oul on page 2. Tru5tccs arL
y may pul IheinselN'e% fonvard for rcappointnienl.
ciiig high qualily cntenainment for the pcople of
onations. and fund rdising by our members.
nvesl. Hoii'ever it is tlie polic), of Ihe charill to
fund.%. which are the free re%ervc4 of die charity.
ry tiniing difyerences of inlome and e.XPLnditurc
dentified by tlie irnsiee4 haN'e been reN'iei4'Ld and
024.. aiid signcd uii Ilieir helilllf bi,:

2 U crj

-4
o) a) £

ze•,

cry
(n U LLJ
ZrA(no<JJ¥

0￿c
-￿
r4mr

I'IIE 11.11 ERIIILI. &. DISTIIICT oPF_￿t"riC
STA'I EIIEN r OF ,ISSETS,IYD LI,IBII.11 IE,
,IS klT.11 DF.CEIIBER 2023
Cash funds
Bank Cu￿en( accounl
Ca%h In hand

-OCIF.TI'
21)23
2022
10,301
5.5.$0
10,301
5,550

Approied bi, Ihc trustecs on
18ett&pkM

202
and signed on their bcliaif bi,:

IlIlN7EKIIILL &, I)ISTRICT OPl4-RATIC 50C
]NOTE% FOR.IIING PART or'iiik I,'INAINCI
OR TIITr: I'kAR F"NDFD 311)kCTr',IIIIER 20
l. Principal accountlnR policics
(ll) Ilccounliiig coni eiition
The financial slalements arL prL'P,Ired undcr
rinancial Statements chanly follow's bes1 p
Praciice "Accounling and Reportingp bN' Cliari

E'l'y
I. .STATEIllTr=NT.S
Ihe 'rccciptS lind payiiicnts. basis, Iii prLparing the
rnLlILes laid doii'n In dic Sialcmeiit of IlLcoinnicndL'd
ics" (SORP 2005).

Ini'eslnienl Inconic 1% acLounlLd for in thL PL
(c) Rcsourccs cipended
E'xpenditurc 1% IncludLd on a reccipis and pa
Irrccoverdble
(d) Tangible fixed a55Cts and dcprccintion
Tlie policy of the charity Is nol to capithli%c fi
(c) Gr8nt inconie
Granls. including tho%e for the purchase or
Piiyinent% accouni.
(Q Iloluniary Iiiconie
Donation5 are rLcordLd in full In Ihe receip
(g) Fund accounling
Unrestrictcd funds rclalc lo gyranl.Ib, donati
without further .%pecified purpose and are av
used for %pecific purposes as laid down by
chargied to Ihe lund.
2. Staff costs
No reinuneraiion or bencfils wcrc paid or to a

od iii H,IiiLh dic charily 1% cnti(ILd lo recei%:c il.
Icnt% ba.%1% aiid includes atlributable VAT, Ivhich Is
'ed aib%eLs.
rixed as%cis are recorded In full In Ihe reLeipi.s and
nd PdytnLnl.% acLuunt.
n%, (Iiid dLpo%iI intcrcsl, bTcncrdltcd for Ilie cliarity
ilablc a5 a gicnlral lund. Rc%lriLlcd fuiid% iirc lo l)c
ie doiior, Lxpendilure Ihal mLel.l% thc.%e cnleria I
y Irustee or coimecled PLrson duniig tIIL year.