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.TRUSTEES*JINUAiIÉfv)AT
FOR ThEYEARENDEDJi#D¢CEMB£R 2025
rustee5' Report
eiru>teespresentthetrreporttowhèrwlththe finan[￿b￿a￿￿+nfSf0rÉheVe1l eoded315rDe{￿nbEr?o2S.
insdDnOperai*So(ietyi5 J re8uwed¢haritylr¢ En8knTrd12731491.The addres5 of thère8iitatsdoffitt 1$8iven inthethJrAylnfllFrnBtion On
2otthesefirhancialstatement& The nOW￿01t￿e<hIr￿t￿$¢per•l￿n￿•￿ pr4￿[￿paI areweducatetkn•pubfiCiTrthe*Jr•rnètlc•nd
raticortS.
IhBrty<Onst*utes•p￿trI￿ be￿efireThtI￿o$rtefi￿po byFRS 102. The fin•ncMlstaternentshave bPPThprepar￿ in&tcoidancewithA1co￿ntIns
HEPOrtiw hCharitièS..5tstement•lRec¢jmmE￿JeOpracIKe•pp15ra1￿t0 rhawllie5Plepadn8their4icounts iThaicordah¢ewilh lhe financial
portinB Standard in the UK and RepublKol Irdand i￿￿ed in Ortobw 2019.theFM•ncial Rewrtln8sfaffttsid applu￿e inthEVnited
nEdomand AepuN*¢f IxeLfjndlfR5 Z021,thetharitiesAct 2011 Ènd UKGeneraltyAcrpptedArcountin8Prartice.
financral Statements￿prÈp￿red on a EQin8concerr* bffsi5und*rthe hKStOriCo1 costwnyentrtsn, modifiedtoindudecert•iTrtternsatfair
lue. The finoTrcialststement5 are presEnt*d insttrf￿￿ whichlsthe fun(tion•l¢urrenryof the LhwityaTrdroundedtothpnewe5r£.
swlfraThtaccountin8pditiesaprlied inthe prEparationolthMefir*Jnci4staÈemer*tsartset ow tsekn. These w5clesh￿ beEn
onsisfentlyappwto &lwr5 presentedunle55tstherwi&Èstated.
echarty i5adnH¥Mslertd tyèMJTr4gemeTht CamrnittEe compYiyn8:
yskeels
borah 8dter
hew F05terlappointqd ￿mI¥l025
iah Wakers
tairBall&rd M#rTi
Littleiohn lJppointsd6 MBy2025)
H￿￿Tr$I￿ppOint*d6 M•y20251
mma Komodmrnou (Bprdrted 6"May 1025}
•ra WBttsl•ppointed6-fvtsy2025
Treasurer
SetiEtary
Vlce Chalr
8el Wimer Ire5iw)ed6*May20251
hBnAoberts Ire5i8nedfj 2025)
am(￿11¢%￿nedfj"Mty 2025}
m¢sTfi￿eT¢res41Thed 6"MJy ZOZ51
eTnJstee5 confirm thaithey hh* paid duerwrdtu the<harity c¢mmissiotrspubk benefftwbjance.
obiBctwesoltbeSx￿ty￿rtkn-.
Ed￿rat*t￿ puwicinthe operatlc•rt5throv8h pnn￿p4t1￿nanJeThJty￿e￿t.
To irrtrTr￿￿e￿￿8PWtst0￿•$¢a8e byen(oyr•BinBihpmtot4k•wtlnwothJo*)nxindfostertwthelrpartKipatloTriTrthedvamll￿c

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 Accept*d AccountinB Praatel. indudiTr8
RS 101 the Financ￿11 Rvportin8 Standard a￿1(able inthe UKarMJ Bepubltof Ireland.
e law appl*cablÈtochaiitte5 in En81andandWale5requ￿estbÈ7￿sle8SlO prepore ￿3￿(￿al$l¥leMen[5f0r each fir￿n[la1véar
ich glvèa uve andf3lr¥iewofthe staieof affairsof the chJrityaDdolthe IncomiD8 re50urce5 And applKation of resources of
he charityforthatpernd. ￿ prep811og these)%narKi&I st￿t￿emS theTrustee$ ère reqyiredt¢-.
5elKl5ukoble accountin8polities andthen app￿thern con51sterLtty.'
Obsw¥ethemeth(*SsaDd Prifitl￿QS inthecharfiies SOftP..
Make jud8ements Jnde5tinate5thataye re3sonab￿atyj
St*èwhether applKablE accountin8 StarrfJard51o¥e been foUrA¥ed.'and
Preparethe financial state￿ents0￿ the8Din8 concem ba￿$ vnless it is 1napprwiatetopresurnei￿t¢heChW1￿￿IlI
e Trustse5 are reswn5ible keepin8 prO￿raC(0￿n&1￿6 Yecordsihat disclose with Teasonable Kcuraryai anytimethe
ancial wJSStkiThof the char￿ 3ndenablethpm toensu￿tbOtthe finaTrcia st•iementscomplywith thè ChaiirtesAn 2011, the
hèritylActourtts and Reports1 Regvlarm)ns2f￿￿nJthP wovrSMlThS ofthe Trust deed. They aro akn reswnsible for
fe8vèrdir%the a55etsoftho Charityand h￿£@fol takn8 reasonable s*ps for ihe PTe¥pnlion8nddeteciion Dffraud artd other
Trustees are responsible lorthe maintenJr*o ar¥llnie8rityoftheChawtty hnd tlnaTrllsal infomètlon ifitlud￿ on thechaiiLy'S
Le. Le8islatfjoTh inthe Vniied KlnBdom s￿rni￿RIhO9I•PAr￿knn and d￿5￿MInatI)nofrin￿nciaI 5tatemeThts maydiffeTfrom
islation ID oikÈrlurisdiction5.
vlryth•4CWIIMS.
Orderolthp Tnjsi
f8Tred..

A￿￿[10N OPERATICSOCIEfY. INDEPEMDENTEXAMINEWSAEP
ndependenl Examinevs Report
the Trv5¢eesof AIMn8don Operèt*c Soc5•ty
portioihp Trusteeson our examinotlonof the acc4yJNtsoIAbiredon Oper*icSoeiety fth•Chartty'l foTtheye4Fendtil 31.
mber 2025 whith compris*th• 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 Tr￿sht state tothe(harfty'5Trustees
h05e M￿￿$We aferequir￿ tostat• tothem yndÈpÈndentexaminer's reportand forf￿other0￿p¢$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￿ O￿nIOnS￿* l*e fmed.
the ChaThty'sTwsteesyouare re5$ry￿1h1e IvrthppryrntionofthÈattountsiTraCctsrthth¢tV41thth*r4q￿rQrn¢￿tstsfIhe
ritiès Att 20111.the 2011 Act"). youare￿I$l¢d thètVOLY Charity is not requwedby charhy lawtD bfr audited and have chose
r￿le￿o 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 bylheCharityC4nm￿￿oa under seaioTr 145t51 Iblof ihe 2011
have¢0mp￿ted ffly Examination. I cohfirmthatno rThaterk?I matt*sh•vewT*to rnyattention lrt¢wDeaionwithth
lnaticin8m￿ffiÈtaOser￿be1re¥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¥vm￿s concerninBtheform and contentof accountsSÈtout In th•
harities (Accgunts and RopDrtsl Re￿13￿￿￿5 2(thother than any¥e4uLr￿n*T￿tthatIhe 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 Wlththeexarri￿Ilw wtwhkhattemonshould be&awn
•thls rwrt in ordertoeb)3&e a proppr undwstanthr* oltheacc1￿￿ts io be reached. In&p2rb4erf EtsmihÈrs Itewt
ro
s 8rwke Limited
"ngdon OX141SY
ebster8A fCA
IslJli

ABINGI)ON OPERATIC SoCI￿y
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
2￿19
85,103
2.819
76.593
1.904
Total Res￿￿e$ 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 tranSact￿n 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
Ur￿lly￿ i)wgr I￿r
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