ABINGDON OPERATIC SOCIETY FOR ThE YEAR ENDEO 310ECEM8ER 2025 REGISTEAED CHARITY NO 273149
ABINGDON OPERATIC SIXIETY INDEX TO THE ACCOUNTS Trustees Repc¥t Statement of Trustee Re5pon5ibillties Independent Examiners, Report statement of Flnandal Activities 8alance Sheet Notes to the Accounts 9t013 Reglstered Offite: 65 West St Helen Street Abingdon OX14 58T Bankers: Natlonal Westminster Bank PLC 16 Market Place Chlpplng Norton Oxon. OX7 5ND Independent Examiners: Ross Brooke Limited Suite Windrush Court Abingdon Busine55 Park OX14 ISY
AèWIGIJOf+OPERAIIC5WETY.TRUSTEESJINUAiIÉfv)AT FOR ThEYEARENDEDJi#D¢CEMB£R 2025 rustee5' Report eiru>teespresentthetrreporttowhèrwlththe finan[ba+nfSf0rÉheVe1l eoded315rDe{nbEr?o2S. insdDnOperaiSo(ietyi5 J re8uwed¢haritylr¢ En8knTrd12731491.The addres5 of thère8iitatsdoffitt 1$8iven inthethJrAylnfllFrnBtion On 2otthesefirhancialstatement& The nOW01te<hIrt$¢per•ln• pr4[paI areweducatetkn•pubfiCiTrtheJr•rnètlc•nd raticortS. IhBrty<Onstutes•ptrI beefireThtIo$rtefipo byFRS 102. The fin•ncMlstaternentshave bPPThprepar in&tcoidancewithA1contIns HEPOrtiw hCharitièS..5tstement•lRec¢jmmEJeOpracIKe•pp15ra1t0 rhawllie5Plepadn8their4icounts iThaicordah¢ewilh lhe financial portinB Standard in the UK and RepublKol Irdand ied in Ortobw 2019.theFM•ncial Rewrtln8sfaffttsid applue inthEVnited nEdomand AepuN¢f IxeLfjndlfR5 Z021,thetharitiesAct 2011 Ènd UKGeneraltyAcrpptedArcountin8Prartice. financral StatementsprÈpred on a EQin8concerr bffsi5undrthe hKStOriCo1 costwnyentrtsn, modifiedtoindudecert•iTrtternsatfair lue. The finoTrcialststement5 are presEntd insttrf whichlsthe fun(tion•l¢urrenryof the LhwityaTrdroundedtothpnewe5r£. swlfraThtaccountin8pditiesaprlied inthe prEparationolthMefirJnci4staÈemertsartset ow tsekn. These w5clesh beEn onsisfentlyappwto &lwr5 presentedunle55tstherwi&Èstated. echarty i5adnH¥Mslertd tyèMJTr4gemeTht CamrnittEe compYiyn8: yskeels borah 8dter hew F05terlappointqd mI¥l025 iah Wakers tairBall&rd M#rTi Littleiohn lJppointsd6 MBy2025) HTr$IppOintd6 M•y20251 mma Komodmrnou (Bprdrted 6"May 1025} •ra WBttsl•ppointed6-fvtsy2025 Treasurer SetiEtary Vlce Chalr 8el Wimer Ire5iw)ed6May20251 hBnAoberts Ire5i8nedfj 2025) am(11¢%nedfj"Mty 2025} m¢sTfieT¢res41Thed 6"MJy ZOZ51 eTnJstee5 confirm thaithey hh paid duerwrdtu the<harity c¢mmissiotrspubk benefftwbjance. obiBctwesoltbeSxtyrtkn-. Edratt puwicinthe operatlc•rt5throv8h pnnp4t1nanJeThJtyet. To irrtrTre8PWtst0•$¢a8e byen(oyr•BinBihpmtot4k•wtlnwothJo*)nxindfostertwthelrpartKipatloTriTrthedvamllc
ABINGDON OPERATICSOCIETY. TRUSTEES ANNUAL REPORT FOR YEAII ENDED 31st DECEMBER 2025 evlew of Yearfs Adlvlties tage production of Charlie and the CIKJcolate Fartory in April 2025. tage produrtion of Hello l)olly in October 2025. olal Membership: 137 isks he major risks. to which the tharTrty is Èxposed. a5 identified by the truslee5, have been reviewed nd systems have been put Into place to minimize the risks. The Society ha5 a child protection policv. eser¥es he trustees aim to ketrp a minimum of 50% of the cost of a woduction In re5erye to tover th* xpexdlture forthe next show priorto tltket sales. or on behalf ofthe Manasement Ctmmnittee, rah Bater reasurer Joy 5keels
ABINGDON OPEIiIIICSCKIETY.IRUSTEESANNVALREPORT FOR THEVEPJt ENDED3kn DE(EMBER Z015 •t•m•Tht of Trustw, Responslbllti•s heTrustees re5PDnsTblefor prepaTin8¢he Trus¢ees Annual Repun andthefinancial staternert5irb¥¢ordan with pIKable law and United 1n1d0 A(ioiifbtin8 StandaTd5 IUthttÈd ngdoM Generally Acceptd AccountinB Praatel. indudiTr8 RS 101 the Financ11 Rvportin8 Standard a1(able inthe UKarMJ Bepubltof Ireland. e law applcablÈtochaiitte5 in En81andandWale5requestbÈ7sle8SlO prepore 3(al$l¥leMen[5f0r each firn[la1véar ich glvèa uve andf3lr¥iewofthe staieof affairsof the chJrityaDdolthe IncomiD8 re50urce5 And applKation of resources of he charityforthatpernd. prep811og these)%narKi&I sttemS theTrustee$ ère reqyiredt¢-. 5elKl5ukoble accountin8polities andthen appthern con51sterLtty.' Obsw¥ethemeth(SsaDd PrifitlQS inthecharfiies SOftP.. Make jud8ements Jnde5tinate5thataye re3sonabatyj Stèwhether applKablE accountin8 StarrfJard51o¥e been foUrA¥ed.'and Preparethe financial stateents0 the8Din8 concem ba$ vnless it is 1napprwiatetopresurneit¢heChW1IlI e Trustse5 are reswn5ible keepin8 prOraC(0n&16 Yecordsihat disclose with Teasonable Kcuraryai anytimethe ancial wJSStkiThof the char 3ndenablethpm toensutbOtthe finaTrcia st•iementscomplywith thè ChaiirtesAn 2011, the hèritylActourtts and Reports1 Regvlarm)ns2fnJthP wovrSMlThS ofthe Trust deed. They aro akn reswnsible for fe8vèrdir%the a55etsoftho Charityand h£@fol takn8 reasonable sps for ihe PTe¥pnlion8nddeteciion Dffraud artd other Trustees are responsible lorthe maintenJro ar¥llnie8rityoftheChawtty hnd tlnaTrllsal infomètlon ifitlud on thechaiiLy'S Le. Le8islatfjoTh inthe Vniied KlnBdom srniRIhO9I•PArknn and d5MInatI)nofrinnciaI 5tatemeThts maydiffeTfrom islation ID oikÈrlurisdiction5. vlryth•4CWIIMS. Orderolthp Tnjsi f8Tred..
A[10N OPERATICSOCIEfY. INDEPEMDENTEXAMINEWSAEP ndependenl Examinevs Report the Trv5¢eesof AIMn8don Operètc Soc5•ty portioihp Trusteeson our examinotlonof the acc4yJNtsoIAbiredon OpericSoeiety fth•Chartty'l foTtheye4Fendtil 31. mber 2025 whith compristh• 5ts1erneot of firoThllial actwities.the balance sheetandtho rdatsd notes l 10 13. is repLvt ismade solehTioshe Charirfs Tru5tpeS. as a boo¥. In acewdahtèwlths4ttk•n 145 of thetharltiesAct 2011and 8ulatux15 made undersedi¢n 154of ihatAtt. Qurworkhas been undertaken sothatwe Trsht state tothe(harfty'5Trustees h05e M$We aferequir tostat• tothem yndÈpÈndentexaminer's reportand forfother0p¢$e. Tothehdl25texreni errnitt bylaw, we do noi a¢¢eptorassume re5p)nslbUlty to anyone other than thècharity and theChariWsTn&siees as a body, orayrwork. forth report. orfor1 OnIOnS le fmed. the ChaThty'sTwsteesyouare re5$ry1h1e IvrthppryrntionofthÈattountsiTraCctsrthth¢tV41ththr4qrQrn¢tstsfIhe ritiès Att 20111.the 2011 Act"). youareI$l¢d thètVOLY Charity is not requwedby charhy lawtD bfr audited and have chose rleo t• hè¥an irthperthrt examination. reportin r•sp•ctof ourexamination of wur Chèrity'sa¢ts)unts as thwried oul urKlerse¢t4on 145 of the 2011Art_ lrt£arryinR out ur examiwwiloftwe haveldlowedihe applKaN• 81¥4n bylheCharityC4nmoa under seaioTr 145t51 Iblof ihe 2011 have¢0mpted ffly Examination. I cohfirmthatno rThaterk?I mattsh•vewTto rnyattention lrt¢wDeaionwithth lnaticin8mffiÈtaOserbe1re¥ethat1fj mèteriai re5pett". Accwntin8record5 wèr not kepl in resyrtof the Charity as required 130 of the 2011A¢t.' or Tht •cwunts do not ¥¢¢ord w&th those recortk." a The accounts do noi cornpty wrth the appFubh re4ui¥vms concerninBtheform and contentof accountsSÈtout In th• harities (Accgunts and RopDrtsl Re135 2(thother than any¥e4uLrnTtthatIhe ae£otsnts givea ruEandf4irwew' ¥vhh is a matteitOhSidÈred as part of an independentexaminatiuh. have Th) concern5 and have come acr0$5 DO matLersiTrtOnne¢ll¢n WlththeexarriIlw wtwhkhattemonshould be&awn •thls rwrt in ordertoeb)3&e a proppr undwstanthr oltheacc1ts io be reached. In&p2rb4erf EtsmihÈrs Itewt ro s 8rwke Limited "ngdon OX141SY ebster8A fCA IslJli
ABINGI)ON OPERATIC SoCIy FOR THE YEAR EKJED 31st DECEMBER 2025 STATEMETr OF FINANCIAL ACTivmE5 INCOME AND EXPENDITURE Total 2024 Note FUMIS Funds 2025 Incoming Resources Membership subxrlptions Patronage Donation5 Interest receivable Shows Tax refund Hoodie sales 8.851 435 8,851 435 5,584 620 1,075 1,425 74.674 528 498 1.327 8L961 1.433 141 1.327 81,961 1.433 141 Total Incomin8 Resou 96.148 148 Re50ur¢es Expended Dlrert charitable expenditure Management and admlnbtratlon 85.103 219 85,103 2.819 76.593 1.904 Total Rese$ Eynded 87,922 87?22 78.497 Nel Incomin8 1 ((hrt8oinB) Resourres Net Movement in Funds 8,226 8.226 5,907 Fund Balances as ai 1st January 2025 65.139 357 65,496 59,589 Fund 8alance5 orrted forwa as at 31st De¢embeT Z025 73.365 357 73,722 65.496
ABINGDON OPEIIATIC SOCIETY AS AT31st DECEMBER 2025 BALANCE SHEET Not• 2025 2024 Flxed Awts Tangible flxed assets Current Assets Debtors Prepayments Cash at bank ind in hand 1,416 75A45 76,861 3fi78 61,950 65,628 io Tot•1 Cunent A55ets Llabllttles- •mounts f•111 wllhln one li 16,5911 70,270 14,2271 61,401 Net Currènt Assets Totsl Ile¢ Assets 73.722 65.496 Funds Income Funds Unrestricted. General Fund Restricted 73,365 357 65.139 357 The notes on pages 9-13 lorm part of this account and the following signatorles have been authori5ed by theTrustees. Date.. 11 J311 Deborah Bater Trnasurer Matthew Foster Se¢ret•ry Joy Skeels
ABINGDON OPERATIC SOCI NOTES TO THE ACCOUNTS FOR THE YEAR E14DED 31st DECEMBER 2025 .1 Funds nrestricted funds are available fof use at the discretion of the trustees in furtherance of Ihe neral objettives of the tharity and whith have not been designated for other purposes. estrlrted funds are fund5 which are to be used in accordance wlth specific restrirtion5 imposed by onois or which have been raised by the charlty for particular purposes. The cost of raising and dmini5tering such funds are charged against the specific fund. The alln and use of each restritted nd 15 Set out in the notes to the finanaal Statements. .2 lrtome recognition 11 incomlng resources are Included In the Statement of Finantial Attivities ISOFAI when the charity s legally entitled to the income after any performance condltions have been met. the amount can e measured reliably and it is probable that the income will be received. gr donatlons to be cOgnised the charity will have been notified of the amounts and the ttlement date in writing. If there are conditions attached to the donatton and thi5 reyuires a level performance before entitlement can be obtained then Income is deferred until those conditions re fulty met or the fulfilment of those conditions is within the control of the charity and Itls robable that they wlll be fulfilled. .3 Expendilure Re¢ognition 11 expenditure is accounted for on an accTua15 basis and has beèn classified under headlnes that ggregate all costs fèlated to the category. Expenditure is reco¢nised where there is a legal Of onstrurtive obligation to make payments to third parties, it is probable that the settlement will be equired and the amount of Ihe obligation can be measured rellablv. .4 Debtors and creditots recelvablel payable within one year ebtors and creditors wtth no stated interest rate and receivable or payable within one year a ecorded at tranSactn price. Any losses arising from Impalrment are rec(Jgni5ed In expenditure. .5 FlxÈd Assets and Dtpreclalion quipment is capitalised when over £100 and considered to have long-temi use and depreciation is Iculated to wrtte off the cost over the expected useful Ilves of the a55ets concerned. The following ates and bases have been used: Piano Equipment - 25% reducing balance basis -33.33% reducing balaTr basi5 Computer Equipment -3 year5 Stralght Ilne basis
A8INGOON OPERATIC SOCIETY FOR THE YEAR ENDED 31st DECEMBER 2025 Not•s to the a¢¢ounts contlnued 3 Interest R¢¢a¥•ble 2025 2024 Bank interest Building Society Interest 530 797 lJ27 447 978 1,425 UnrÈatrlet•d R•strlrt•d Funds Funds 4 r•rt Charit•bl• Ewnditur• 2025 2024 Charity donation shows- Dirett (note 61 Rehearsal halls Insurance 700 74,048 3.293 1.215 2,534 62 700 74.048 3.293 1,21S 2,534 62 67,346 3.439 1,236 2,400 55 Storage Substriptlons PublicTrty- general incl. webslte, hoodie5 sklp Hire Miscellaneous Depreclatlon (note 81 285 285 463 552 463 470 893 787 787 1.716 85.103 1.716 85.103 202 76,S93 S Mona8•m•nt and Administr*tion Bank charges Postage, telephone and Internet NODA awards & subscriptlon Independent examlnation fee 917 917 390 762 762 434 1.140 2.819 1.140 1.080 10
AelNGDON OPERATIC SOCIETY FOR ThE YEAR ENDED 31st DECEMBER 2025 Not•s to th• a¢¢ounts contlnu•d 6 Show A¢¢ounts 2025 INCOME Charflo &Th• chocolate Factory Total 2025 Total 2024 H•llo Dolly Ticket Sales Front of Hou5e/Programme5lRefreshments Llbslscores Show lees Adverts In Programmes Other Income (costume sales) 41,051 24,224 65,275 59,352 7.839 270 1.3SO 200 300 4,443 1.034 990 12,282 1,304 2,340 460 10.588 2,063 2,311 360 260 300 Total 51.010 30,951 81,961 74.674 EXPENDmiRE Theatre hire Royalties Orchestra Costumes Honoraria IMD, DSrector, choreographer) Accompanists Libslkores Scenery Publicity incl Printing of flyer5 & posters PrlntinE- programmes & tickets Sound Front of house- sweets/refreshments Props photography Postsge- show spe¢iflc St John'5 Ambulance 8.784 7,882 5,306 2.365 8,394 4,607 4.850 4,352 17,178 12,489 10,156 6,717 17.210 11,870 9,680 2,550 2.300 1.710 2,015 1,511 852 1.700 1,968 1,387 678 4.000 3,678 3,402 2,189 1,729 916 4.050 3,738 4,652 1,638 1.609 903 1,130 5,388 674 877 426 450 490 $20 970 6,563 1,276 858 4,245 874 2,318 402 555 303 395 212 39 242 281 823 824 1.647 1,647 Totsl 40.271 33,777 74,048 67.346 Excesslldeficit} of income over expenditure 10 739 2,826 7,913 7,3Z8 11
ABINGDON OPERATIC SOCIETY FOR THE YEAft ENDED 31st DECEMBER 2025 Not•s to the accounts continu•d 7 Rwtrictsd Funds The Safety Equlpmerbt Grant Fund is to be spent on items relating to safety- OFthe tharity's total current assets £357 relates to this fund (£357 20241. The restricted fund balance is held in Cash and the remalnlng balance sheet items are unrestricted funds. Comput•r Plano Equlpm•nt Equipment 8 Tan8ibl• Hx4d Ass•ts Total Not Book Valu• as It 1st January 2025 Additions 73 354 3.668 1,073 4,095 1,073 73 354 4.741 5,168 D•pr•ciation charge for the year 18 118 1,580 1,716 Net BookV•lu• As at 31st December 2025 ss 3,161 3A52 9 Curr4nt Assets 2025 2024 Debtors Prepayments 1.416 1,416 3,678 3,678 io At Bank and in Hind 2025 20Z4 Nat West - current account Nat West - savings account Nat West- 35 Day Notice account Newbury Buildlng Society 5,264 30,176 5.095 ii,soo 16,147 29,208 40.(KIS 11 Liabiliti. •mounts falling du• within OM y•ar 2025 ZOZ4 Sundry Creditors Defèrred Income Intste 12) 1,310 5.281 6,591 1.177 3.050 12
ABINGDON OPERATIC SOCIEri FOR THE YEAR ENDED 31st DECEMBER 2025 Not•$ to the accounts ntInUed 12 D•ferred income Urlly i)wgr Ir Total At l January 2025 Additions during theyear Amounts released to income 3,050 5.281 13,0501 3,050 5,281 13.050) At 31 December 2025 5281 5.281 Income has been deferred for the rea50n that it relates to shows to be performed in future years e.g. lTrbrettO Income and shtsw fees received for nextyeaes production. SubscrTrption5 were pald for the 12 monthsto 30April. Therefore 4 months has been deferred to 2026. rynparative Under Iyew l>wi JyeDr Totsl At l January 2024 Additions durfng the year Amourtts released to intome 1,436 3.050 11,436} 1,436 3.050 11.4361 At 31 December 2024 3.050 3,050 Income has been deferred for the reason that it relates to 5howsto be performed In future years e.8. libretto income and 51¥)w fees received for next yearf5 pmduction. Trust••$' and rnlat•d rty •xp•TrJ The reimbursement oftnL5tees and related party èxpenses wa5 as follows.. 2025 Mumber 2024 Number 2025 2024 Tra¥el Sub5jStence Accommodation oiher 26 10,151 9.15B 26 10,151 6.775 13