Registered Charity Number 511436
STOURBRIDGE AMATEUR OPERATIC SOCIETY
Trustees’ Report and Financial Statements
for the Year Ended 31st December 2025
STOURBRIDGE AMATEUR OPERATIC SOCIETY
Trustees' Report and Financial Statements for the Year Ended 31st December 2025
CONTENTS
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|---|---|---|---|---|
|Page|
|Trustees'|Report|1|
|Independent|Examiner's|Report|2|
|Statement|of|Financial|Activities|3|
|Balance|Sheet|4|
|Notes|to|the|Accounts|5-8|
|Production|Account|3|
|(Not|part|of the|Statutory Accounts)|
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STOURBRIDGE AMATEUR OPERATIC SOCIETY
TRUSTEES’ REPORT
The Trustees have pleasure in presenting their report and independently examined financial statements for the year ended 31st December 2025. STATUS Stourbridge Amateur Operatic Society is a registered charity (No. 511436) governed by its constitution. Its address for correspondence is 125 Vicarage Road, Wollaston, Stourbridge, West Midlands DY8 4QZ.
OBJECTIVES OF THE SOCIETY The objectives of the society are to educate the public in the dramatic and operatic arts, to further the development of public appreciation and taste in the said arts; to assist and further such charitable institutions and charitable purposes as the Committee shall from time to time determine.
ORGANISATION STRUCTURE
| ORGANISATION STRUCTURE | ORGANISATION STRUCTURE | |
|---|---|---|
| The Society is managed by a committee of members | who are elected at the Annual General Meeting. During the year that | |
| committee was as follows: | ||
| Prof L Davies | - Chairman | MrJHunt |
| Mr BShaw | - Secretary | MrsJHunt |
| Mr D Gregory | - Treasurer | Mrs E Miles |
| MrsAHough | - Vice-Chairman | Mrs K Russell (appointed 25th March 2025) |
| Miss K Berrington | MrsVSimpson (resigned 25th March 2025) | |
| Mrs E-LClifton (resigned 25th March 2025) | MrN Westley-Smith (appointed 25th March 2025) | |
| Miss BHemmings |
No members of the committee received remuneration. Trustees' expenses are detailed in Note 5 of the accounts.
REVIEW OF ACTIVITIES
The results for the year are set out on page 3. The Youth production of "Anything Goes" was a success critically but unfortunately ticket sales fell short of expectations, resulting in a loss of £4,558. The main production of "Hello, Dolly!" saw a similar situation with audiences responding positively to this classic show but the number of tickets sold was the lowest for many years. The main show therefore made a loss of £7,493. Although the committee is disappointed with the financial results, they are pleased with the feedback from the audiences who appreciated the showcasing of these older shows. Costs were well managed for both shows and the focus therefore needs to be on generating better ticket sales to prevent further losses. Thankfully, there was a £3,384 surplus on other activities thereby reducing the overall losses for the year to £8,666, compared with a surplus of £10,888 for 2024. This was principally helped both by the continued high level of interest rates and the fundraising by the society's treasurer in running the London marathon in April 2025, raising £1,629 (net of costs) for the society. The society made total charitable donations of £600 in the year, split equally between Mary Stevens Hospice, Cancer Support at the White House and Asbestos Support.
The committee has secured the rights for "Hadestown: Teen Edition" for the Youth section in July and "We Will Rock You" for the main production in October 2026, two modern shows which it hopes will be both popular with members and the public. It will continue to closely scrutinise costs and ensure the necessary steps are taken to encourage the public to support its productions.
POLICY ON RESERVES The Committee has a policy of keeping reserves at a level sufficient to cover the net annual cost of productions. Should reserves fall below this level the committee explores other fundraising possibilities to cover the shortfall.
GOVERNANCE AND INTERNAL CONTROL
The Committee actively reviews the major strategic, business and operational risks, which the charity faces and confirms that it has established systems to mitigate the significant risks
COMMITTEE'S RESPONSIBILITIES The constitution of the Society requires the committee to ensure the keeping of a true account of the Society’s income and expenditure and to submit accounts for an independent examination at least once a year. The committee is responsible for ensuring that proper minute books, accounts and other relevant records are kept.
Approved by the committee of management and signed on behalf of the committee:
B SHAW
Secretary 12th February, 2026
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STOURBRIDGE AMATEUR OPERATIC SOCIETY
INDEPENDENT EXAMINER'S REPORT
Independent Examiner’s report to the members of Stourbridge Amateur Operatic Society (Registered Charity Number 511436) on the accounts for the year ended 31st December 2025 set out on pages3 to 8.
Respective responsibilities of the trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act;
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to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act); and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair' view and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act;
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed AD ATA e. cc A Date20228 M. Taylor, FCCA 122 Bridgnorth Road Wollaston STOURBRIDGE DY8 3PB
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STOURBRIDGE AMATEUR OPERATIC SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31st December 2025
| Unrestricted | ||||
|---|---|---|---|---|
| Notes | Funds | |||
| £ | £ | |||
| INCOMING RESOURCES | 3 | |||
| Incoming Resourcesfrom Generating Funds | ||||
| Voluntary Income | 4,858 | 4,858 | 3173 | |
| Activities forgenerating funds | 1,749 | 1,749 | 2,182 | |
| Investment Income | 1,752 | 1,752 | 1,943 | |
| Incoming Resourcesfrom Charitable Activities | ||||
| Production Account | 57,620 | 57,620 | 80,891 | |
| Total Incomingresources | 65,979 | 65,979 | 88,189 | |
| RESOURCES EXPENDED | 4 | |||
| Costs ofGenerating Funds | ||||
| Costs ofgenerating voluntary income | 23 | 23 | 8 | |
| Fundraising Trading Costs | 976 | 976 | 193 | |
| Charitable Activities | ||||
| Production Account | 69,671 | 69,671 | 72,734 | |
| Donations | 600 | 600 | 800 | |
| Governance Costs | 3,375 | 3,375 | 3,566 | |
| Total Resources expended | 74,645 | 74,645 | 77,301 | |
| Netmovement infunds | (8,666) | (8,666) | 10,888 | |
| Total Funds brought forward | 63,352 | 63,352 | 52,464 | |
| TotalFundscarriedforward | 54,686 | 54,686 | 63,352 |
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STOURBRIDGE AMATEUR OPERATIC SOCIETY
BALANCE SHEET
As at 31st December 2025
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| Notes | 2024
£ £
FIXED ASSETS
Tangible Assets 6 2,192 2,777
CURRENT ASSETS
Debtors 7 5,695 5,943
Cash at Bank and in hand 46,799 54,637
52,494 60,580
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR 8 - 5
NET CURRENT ASSETS 52,494 60,575
NET ASSETS 54,686 63,352
FUNDS OF THE CHARITY
Unrestricted Funds 9 54,686 63,352
These financial statements were approved by the Committee of the Society on 12th February, 2026
Signed on behalf of all the trustees
oe
L DAVIES an a D GREGORY
Chai . Treasurer
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STOURBRIDGE AMATEUR OPERATIC SOCIETY
NOTES TO THE ACCOUNTS
for the Year Ended 31st December 2025
1. BASIS OF PREPARATION
-
These accounts have been prepared on the basis of historic cost in accordance with: - Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2005); - Accounting Standards; and
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The Charities Act
2. ACCOUNTING POLICIES Recognition of incoming resources
These are included in the Statement of Financial Activities (SoFA) when:
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the charity becomes entitled to resources;
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the trustees are virtually certain they will receive the resources; and
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the monetary value can be measured with sufficient reliability.
Tax Reclaims on donations and gifts
Incoming Resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.
Investment Income
This is included in the accounts when receivable.
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out the resources.
Tangible Fixed Assets for use by charity
These are capitalized if they can be used for more than one year and are depreciated to their estimated residual values over the period of their estimated economic lives. The rate used is 10% on a straight line basis.
3. ANALYSIS OF INCOMING RESOURCES
| Voluntary Income | ||
|---|---|---|
| Subscriptions | 1,590 | 1,740 |
| Tax reclaimed under Gift Aid Scheme | 1,396 | 1,401 |
| Donations | 1,872 | 32 |
| 4,858 | 3,173 | |
| ActivitiesforGeneratingFunds | OO | ~~ |
| Hire of Props etc. | 620 | 870 |
| Sundry Income | 1,129 | 1,312 |
| 1,749 | 2,182 | |
| Investment Income | ||
| Bank interest | 1,752 | 1,943 |
| 1,752 | 1,943 | |
| Production Account | ||
| Ticket Sales | 50,904 | 72,325 |
| Programme Sales | 1,182 | 1,651 |
| Programme Adverts | 1,315 | 1,330 |
| Programme Sponsors | 310 | 80 |
| Sale of Libs and Scores | “i | = |
| Sundry Income | 309 | 1,305 |
| Show Donations | 3,600 | 4,200 |
| 57,620 | 80,891 |
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STOURBRIDGE AMATEUR OPERATIC SOCIETY
NOTES TO THE ACCOUNTS
for the Year Ended 31st December 2025
4. ANALYSIS OF RESOURCES EXPENDED
| 4. | ANALYSIS OF RESOURCES EXPENDED | ||
|---|---|---|---|
| 2025 | |||
| £ | |||
| Costs of Generating Voluntary Income | |||
| Trustee Expenses | 23 | 8 | |
| Fundraising Trading Costs | |||
| Sundry Expenses | 976 | 193 | |
| 976 | 193 | ||
| Production Account | |||
| Royalties | 10,348 | 13,886 | |
| Hire of Rooms | 15,719 | 14,419 | |
| Costumes and properties | 4,595 | 3,850 | |
| Scenery, lighting, sound etc. | 17,902 | 19,085 | |
| Advertising, printing etc. | 2,504 | 1,921 | |
| Orchestra and music | 9,060 | 9,181 | |
| Printing programmes | 589 | 942 | |
| Honoraria | 8,600 | 8,150 | |
| Tickets and promotion | 177 | 113 | |
| Sundry Expenses | 177 | 1,187 | |
| 69,671 | 72,734 | ||
| Governance Costs | |||
| NODA Medals | 290 | 414 | |
| NODA subscriptions & meetings | 299 | 245 | |
| Insurance | 1,986 | 1,849 | |
| Training | - | 325 | |
| Sundry Expenses | 96 | 65 | |
| Bank Charges | 119 | 84 | |
| Depreciation | 585 | 584 | |
| 3,375 | 3,566 | ||
| 5. | TRUSTEE EXPENSES | ||
| Number ofTrustees who were paid expenses | Z | 1 | |
| Totalamountpaid | 23 | 8 |
Nature of Expenses
Trustees are reimbursed for postage, stationery and telephone costs incurred on behalf of the Society.
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STOURBRIDGE AMATEUR OPERATIC SOCIETY
NOTES TO THE ACCOUNTS
for the Year Ended 31st December 2025
6. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | Fixtures & | |
|---|---|---|
| Fittings | ||
| £ | ||
| Cost as at 1stJanuary 2025 | 10,076 | |
| Additions | - | |
| Disposals | . | |
| Cost as at 31st December 2025 | 10,076 | |
| Depreciation as at 1stJanuary 2025 | 7,299 | |
| Charge forthe Year | 585 | |
| Disposals | - | |
| Depreciation as at 31st December 2025 | 7,884 | |
| NBV at 31st December 2025 | 2,192 | |
| NBV at 31st December 2024 | 2,777 | |
| Prepayments & Accrued Income | 5,695 | 5,943 |
| 5,695 | 5,943 |
- CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accrued Expenses
| 2024 | ||
|---|---|---|
| £ | ||
| - | 5 |
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STOURBRIDGE AMATEUR OPERATIC SOCIETY
NOTES TO THE ACCOUNTS
for the Year Ended 31st December 2025
9. UNRESTRICTED FUNDS
| UNRESTRICTED FUNDS | General | Designated | TOTAL | |
|---|---|---|---|---|
| Fund | Fund | |||
| £ | £ | £ | ||
| Tangible Fixed Assets | 2,192 | - | 2,192 | |
| Current Assets | 51,487 | 1,007 | 52,494 | |
| Current Liabilities | - | - | - | |
| 53,679 | 1,007 | 54,686 | ||
| iJan | Incoming | Resources | 31 Dec | |
| 2025 | Resources | Expended | 2025 | |
| £ | iS | £ | £ | |
| General Fund | 62,345 | 65,979 | (74,645) | 53,679 |
| Designated Fund | 1,007 | - | - | 1,007 |
| 63,352 | 65,979 | (74,645) | 54,686 |
The designated fund represents amounts set aside in respect of educational bursaries available.
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