REGISTERED CHARITY NUMBER: 513219
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
HALIFAX AMATEUR OPERATIC SOCIETY
SMH Sheards
Charte￿d Accountants
Vemon House
40 New North Road
Hudder5field
West Yorkshire
HDI 5LS

HALIFAX AMATEUR OPERATIC SOCIETY
CONTENTS OF THE FINANCIAL STATEMEIYTS
for the year ended 31 December 2023
Page
Report of the Trnstees
I to 3
Independent Examiner's Report
StAtement of FinanciAI Activities
Balance Sheet
Notes to the Financial Ststements
7 10 11
Detailed Statement of Financlal Activities
12 10 13

HALIFAX AMATEUR OPERATIC SOCIETY
REPORT OF THE TRUSTEES
for the yeAr ended 31 December 2023
The trustees presenl their report with the financial stalemenls of the charity for the year ended 31 December 2023. The
trustees have adopted the provision5 of Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in ac¢ordan¢e with the Financial Reporting Standard applicable in the
UK and Republic of Ireland IFRS 102) (effective l January 2019).
OWECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity are lo educate the public in the dramatic and operatic arts and to further the developnient of
public appreciatioii and lasle in ihe said arts, lo assist and fiErther such charitable institution and charitable purposes as
the Trustees shall from lime to time delennine.
Significlnt aetivilies
T])e objectives are achieved by producing shows each year and maintaining a junior section.
Public benefit
We have referred to ihe guidance contained in ihe Charity Coinmission's general guidance on public benefit when
reviewing our aims and objectives and in planning our future activities. In particular, the IN5tees consider how planned
activities will ¢onlribule lo the aiins and objectives we have sel.
Volunleers
Volunteers play a key role in producing the shows and the administration of the society.
ACHIEVEMENT AND PERFORMANCE
Rtview of the year
2022 was one of the busiest years in oui. history, with three large scale productions al the Victoria Theatre and 2 junior
productions, 2023 was lo continue to be incredibly successful. We started off our year with a joinl senior and junior
society production of School of Rock ai the Vic. This was an incredibly challengii)g show. with live rock perfoniiaii¢es
for some of our jiinior members. Our second liuge productioii, agftiii at the Victoria Tlieatre, was the absolute classic
Grease Ihe Musical. in which over 60 of our members featured. Finally, our Junior Society look on the massive Les
Miserables, an incredible challenge for them.
The repayment of our mortgage is continuing, and the revenue from the increased bookings continues to help support
our members and the wider community of Calderdale. During 2023 we have begun lo fundraise for the essenlial
maintenance we need on the roof of the Wellington Rooms. Our l 00 club and our direct debit membership payments are
¢ontinuii)b' lo provide recurring income to support our monthly overheads. We have also started a series of workshops to
help develop our members skills and provide support lo the wider community.
FINANCIAL REVIEW
Reserves policy
The reserves of the charity ai the period end tolalled £138.723 (2022 £126,460).
The charity is slill not in a position io a¢¢umulate unrestricted reserves, bul the trustees anticipate Ihal once the new
mortgage lias been repaid in 2035, we will be able lo increase the unrestricted reserves to provide greater financial
security for the charity.
FUTURE PLANS
Moving on lo 2024, we are hoping lo continue our busy and exciting schedule. We have two large productions planned
al the Vicloria Theatre in Halifax. Guys & Dolls in Spring and Charlie and the Chocolate Factory in Aulumn 2024. Our
junior section also has two perforn)ances planned for 2024, Frozen in early spring and Everybody's talking about Jamie
in late autumn. We will also keep improving the Wellington Ri)oms and we also plan lo continue our memberfs
workshops to help improve our community and our members to develop. W¢ also hope to continue our fundraising
efforts for the repairs lo the roof.
Page I

HALIFAX AMATEUR OPERATIC SOCIETV
REPORT OF THE TRUSTEES
for the year ended 31 December 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is constituted by a Trust Deed, and its objects are to educate the public in the dramatic and operatic arts and
lo ￿rther the development of public appreciation and taste in the said arts, to assist and further such charitable institution
and charitable purposes as the Trustees shall from lime lo time deterniin¢.
There were no changes to the constitution during the period to 31 December 2023.
R¢¢ruitment and appointment of new trustees
New trustees are to be members of the society and are elected and approved by management. Apwintment of new
trustees is governed by the Trust Deed of the Charity.
Risk management
Th¢ trusl¢es have a duty to identify and review the risks to whi¢h the charity is exposed and lo ensure appropriate
controls are in place to provide ￿asOnable assurance against frdud and etTOr.
REFEREIYCE AND ADMINISTRATIVE DETAILS
Reglstered ChArity number
513219
Prinelpfil Rddress
35 Greenton Avenue
Scholes
Cleckhealon
Wesl Yorkshire
BD196DT
Trustees
G Cowgill
Mrs N Smith
M P Gilroy
The trustees hold the lille deeds lo ihe property as cuslodians for the charity.
Independent Examiner
Kevin Winterbum
SMH Sheards
Chartered Accountants
Vernon House
40 New North Road
Huddersfield
Wesl Yorkshire
HDI 5LS
Banken
Barclays Bank PIC
POBox14
39-47 Commercial Street
Halifax
West Yorkshire
HXI IBG
Treisurer
H Illingsworth
Page 2

HALIFAX AMATEUR OPERATIC SOCIETY
REPORT OF THE TRUSTEES
for the year ended 31 December 2023
I LJTiECo2 3oILfr
Approved by orderof the board of ttustees on .........................................
. and signed on ils behalf by:
G Cowgyjll - Truslc¢
Pagc 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HALIFAX AMATEUR OPERATIC SOCIETY
Independent examiner's r¢port to the trustees of Halifax Amateur Operatic Society
I report to the charity trustees on my ewninalion of the accounis of Halifax Amateur Operatic Society (the Trust) for the
year ended 31 December 2023.
Responsibilities and basis of report
As the charity trustees of the TNst you a￿ responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of ihe Act and in Carrying out
my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5){b) of
the A¢t.
Independent examiner's stAtement
I have complel¢d n)y examination. I confirni that no material matters have come to my attention in connection with the
examination giving me Cause lo believe that in any malerial respect:
accounting records were not kept in ￿SpeCt of the Trust as required by Section 130 of the Act. or
the accounts do not accord with those records: or
the accounts do not comply with the applicable requirements concerning the fomi and content of accounts set out
in the Charities (Accounts and Reports) Regulations 2008 other than any requiremenl that the accounts give a
tNe and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with ihe examination lo which attenlion should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Kevin Winterburn
SMH Sheards
Vemon House
40 New North Road
Huddersfield
HDI 5LS
Dale.. 2.,1: 10: Z.g-..................
Page 4

HALIFAX AMATEUR OPERATIC SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES
for the year ende(131 December 2023
2023
Total
funds
2022
Total
funds
Unrestricted
funds
Restricted
fund
Noles
INCOME AND ENDOWMENTS FROM
Doi)ations and lega¢ies
9,385
9,385
9,044
Charitable activitie5
Support cosis
9.960
9,960
Other trading aclivilies
Investment income
121,065
11,160
121.065
1,160
129,167
5,656
Tot*1
141,610
9,960
151,570
143,867
EXPENDITURE ON
Raising funds
128,369
2,050
130.419
139,502
Other
978
978
990
Totftl
129,347
2,050
131,397
140,492
NET INCOME
12,263
7,910
20,173
3,375
RECONCILIATION OF FUNDS
Total funds brought forward
126,460
126,460
123.085
TOTAL FUNDS CARRIED FORWARD
138,723
7,910
146,633
126,460
The notes fonn part ofthese financial statements
Page S

HALIFAXAMATEUROPERATIC SOCIETY
BAkniNCE SHEET
31 December 2023
2023
Totsl
funds
2022
Totsl
funds
Unrestricted
funds
Restricted
fijnd
Notes
FIXED ASSETS
T￿gible assets
128,790
128,790
128,871
CURRENT ASSETS
Stocks
Dcblo
Cash at bank and in hand
300
9,698
43,856
300
9,698
51,766
300
4,897
32.613
7,910
53,854
7,910
61,764
37,810
CREDITORS
Amounts falling due within onc year
(11,851)
(11,851)
(5,811)
NET CURRENT ASSETS
42,003
7,910
49,913
31,999
TOTAL ASSETS LESS CURRENT
LIABILITIES
170,793
7.910
178,703
160.870
CREDITORS
Amounts falling due after more than one year
(32,070)
(32,070)
(34,410)
NLI, ASSETS
138,723
7,910
146,633
126,460
FUNDS
Unrestrictcd funiL8:
General fi]nd
Revaluation reserve
12
128,223
10,500
115,960
10,500
138,723
126,460
Restricted funds
7,910
TOTAL FUNDS
146,633
126,460
The financial stat¢m¢nts were approved by the Board of Thislees and authorised for issue
and wer¢ signed on its behalf by:
on
N Smith- TNstee
G Cowgill - T
sle
The notes fom part of these financial statements
Page 6

HALIFAX AMATEUR OPERATIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS
for tlie yeAr ended 31 Decefflber 2023
ACCOUNTING POLICIES
Basis of pi'eparing the finaneiil statements
The financial slaleiiienls of the ¢harity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities- Statement of
Recommended PrydCli¢¢ applicable lo charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Finai)cial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republi¢ of
Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost
convention, as modified by the revalualion of certain assets.
Income
All ineome is recognised in the Siatement of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the amount Can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity lo that expenditure. il is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligalioii can be iiieasured reliably. Expeiidilure is a¢coui)led for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
atlribuled lo particular headings they have been allocated 10 activities on a basis coiisisienl with the use of
resources.
TRngible fixed Assets
Depreciaiion is provided at the following annual rates in order to write off each asset over ils estimated useful
life.
Freehold property
Iinproveincnls lo property
Fixtures and fillings
Compulerequipmenl
not provided
not provided
IOQ/o on reducing balance
200/0 on cost
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
nioving ileins.
TAXAtion
The charity is exempt from lax on ils charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 7
continued...

HALIFAX AMATEUR OPERATIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS- eontinued
for the year ended 31 December 2023
OTHER TRADING ACTIVITIES
2023
2022
Fundraising
ProdLECtion income
Bar profit
8,587
106,761
5.717
8,863
113.757
6,547
121.065
129,167
INVESTMENT INCOME
2023
2022
Rents received
Bank interest
11,058
102
5.650
11,160
5,656
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 December 2023 nor for the year
ended 31 December 2022.
Trustees, expense5
There were no INslees' expenses paid for the year ended 31 December 2023 nor for the year ended
31 December 2022.
TANGIBLE FIXED ASSETS
Improvements
to
property
Fixtures
and
fittings
Freehold
propeity
Computer
equipment
Totals
COST
Ai l January 2023 and
31 December 2023
60,000
69,417
7,855
415
137,687
DEPRECIATION
At l January 2023
Charge for year
1,364
7,037
81
415
8,816
81
At 31 December 2023
1,364
7,118
415
8,897
NET BOOK VALUE
Ai 31 De¢¢mber 2023
60.000
68,053
737
128.790
At 31 De¢ember 2022
60.000
68,053
818
128,871
Freehold property was valued on an open market basis by Sanderson Weatherall Chartered Surveyors on I
February 2015.
The trustees are not aware of any material changes in the valuation that is currently shown in ihe accounts.
The carrying value of freehold property at cost would have been £49.500.
Page 8
continued...

HALIFAX AMATEUR OPERATIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS- continued
for the year ende1131 December 2023
STOCKS
2023
2022
Sto¢k
300
300
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Fundraising
Prepaytnenls
4,000
5.698
3,000
1.897
9,698
4,897
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Bank loans and overdrafts (see note l O)
Trade creditors
Oil)er ¢redilors
2,342
4,500
5,009
2.263
3,548
11.851
5.811
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023
2022
Bank loans (see note l O)
32,070
34.410
io.
LOANS
An analysis of ihe maturity of loans is given below..
2023
2022
Aniounls falling due within one year on demand..
Mortgage
2,342
2,263
Amounts falling between one and two years..
Mortgage - 1-2 years
2,427
2.342
Amounts falling due between Iwo and five years-
Mortgage - 2-5 years
7.818
7,545
Amounts falling due in more than five years:
Repayable by inslalments:
Morlgage - over 5 years
21,825
24,523
Page 9
continued...

HALIFAX AMATEUR OPERATIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS- continued
for the year ended 31 Deeember 2023
ii.
SECURED DEBTS
The following secured debts are included within creditors:
2023
2022
Bank loans
34,412
36.673
The bank loan is secured against the property.
12.
MOVEMENT IN FUNDS
Nel
movement
in funds
At
31.12.23
At l.1,23
Unrestricted funds
General fund
Revaluation reserve
115.960
10,500
12,263
128,223
10,500
126.460
12,263
138,723
Restrlcted funds
Calderdale Community Foundation
7,910
7,910
TOTAL FUNDS
126,460
20,173
146.633
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrieted funds
General fund
141,610
(129,347)
12.263
Restrlcted funds
Calderdale Community Foundation
9,960
(2.050)
7.910
TOTAL FUNDS
151.570
(131,397)
20,173
Page 10
continued...

HALIFAX AMA'fEUR OPERATIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS- continued
for the year ended 31 December 2023
12.
MOVEMEI NT IN FUNDS- Continued
CompArAtives for movement tn funds
Net
movement
in funds
Ai
31.12.22
At 1.1.22
Unrestricted funds
General fuiid
Revaluation reserve
112.585
10,500
3,375
115,960
10,500
123,085
3,375
126,460
TOTAL FUNDS
123,085
3.375
126,460
Comparative nel movemeni in funds, included in the above are 85 follows:
Incoming
resources
Resources
expended
MoveiJ)ent
in funds
Unrestrieted funds
General fuiid
143,867
{140.492)
3,375
TOTAL FUNDS
143,867
(140,492)
3,375
The Calderdale Coinmunity Foundation fund provides for a number of workshops to train and develop the
society's members. It also provides funds to make the society's productions more accessible.
13.
RELATED PARTY DISCLOSURES
There were no related party tfdnsactions for the year ended 31 December 2023.
Pagell

HALIFAX AMATEUR OPERATIC SOCIETY
DETAILED STATEMENT OF FINAIYCIAL ACTIVITIES
for the year ended 31 December 2023
2023
2022
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Meinbership subscriptions
4,567
1,000
3,818
4,199
1,000
3,845
9.385
9,044
Other trading A¢¢ivitie$
Fundraising
Production income
Bar profil
8.587
106.761
5,717
8,863
113,757
6,547
121,065
129,167
Investment ineome
Rents received
BAnk inleresl
11,058
102
5.650
11,160
5,656
Charitable Activities
Grants
9,960
TotAI incoming resources
151,570
143,867
EXPENDITURE
Other trading 4Ctivlties
Production cosls
Production costs- wardrobe and props
Production costs- sound
Production costs - royalties and venue
Production costs - advertising and printing
100 club
Rate5 and water
Insurance
Light and heat
Telephone
Maintenance and cleaning
Administration expenses
Rent
Depreciation of fixtures and fittings
Bank charges
Bank loan interest
Carried forward
42,948
4,455
30,335
29,754
,974
495
768
3,269
7,942
523
2.087
1,650
2.412
82
100
1,265
130,059
41.054
10.126
25,792
34,975
7,918
640
693
2,453
5,315
524
3,230
345
2,943
91
92
1,344
137.535
This page does not fO￿n part of the statutory financial statements
Page 12

HALIFAX AMATEUR OPERATIC SOCIETY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 December 2023
2023
2022
Other trAding activities
Brought fonvard
Card machine costs
Donations
130,059
360
137.535
360
1,607
130.419
139,502
Support eosts
Governance costs
Independeni examination fees
978
990
Total resources expended
131,397
140,492
Net income
20,173
3,375
This page does not form part of the statutory financial statements
Page 13