REGISTERED CHARrrY NUMBER: 513219
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
FOR
HALIFAX AMATEUR OPERATIC SOCIETY
SMH Sheards
Vcrnon House
40 New Nortli Road
Huddersfield
West Yorkshire
HDI 5LS

HALIFAX AMATEUR OPERATIC SOCIETY
CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
Page
Report of the Trustee5
Indcpcndent Exllminer's Report
Statement of Financlal Actlvitie5
Balance Sheet
Notes to the FinanclAI Statements
8 to 13
Detailed StAtement of filnanciAI Activitles
14 to 15

HALIFAX AMATEUR OPERATIC SOCIETY
REPORT OF THE TKUSTEES
for the year ended 31 December 2024
The trusiees present their report with the financial statements of the charity for the year ended 31 Dccember 2024. The
Iruslees have adopted Ilie provisions of Accounting and Reporting by Charities.. Siaiement of Recommei)ded Practice
applicabl¢ lo charities preparing their accoun15 in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ircland (FRS 1021 (effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objeclivcs of the charity are to educate thc piibli¢ in the dramatic and operatic arts and to furthcr the development of
public appreciation and laslc in th¢ said arls, lo assist and ￿rtIler sucli charitable Instilulion and cliaritable purposes as the
Trustees shall from time lo linie delemiine.
Signifieant Acllvlties
Th¢ objectives arc achi¢ved by producing shows each year and inaintaining a junior section.
Public benefit
We have refcrred to the giiidancc conlained in the Cl)arity Conimission's general guidanc¢ on public benefit when reviewing
our aims and objcclives and in planning our fulure activities. In particular. the Irustces consider liow planned activities will
contribute lo the aims and objectives we have sel.
Volunteer5
Voliintecrs play a key role in producing the shows and the administration of the society.
ACHIEVEMENTS AND PERFORMANCE
Rei'leiv of the year
Following on from 2023, we moved into 2024 on a high after an incredible year. We started off the year with the absolute
classic Broadway Inusical GLIYS & Dolls, which was a hit wilh both our mcmbers and the audiences wlio canie lo sce it. Thcn
ii) Scplcnibcr. we prodiiccd Ilie mainmoili Cliarlie and Ilie Chocolale Faclory. This was a hii¥ely techniLal show with vcry
complex props and costunies, and was a very popular family day oui. It was also a very busy year for our Junior Soci¢iy.
who manag¢d hvo cnomiou5 prodiiclions, with Frozen at horne in the W¢llin8ton Rooms and th¢ incrcdible modern classic
Everybody's Talking Aboul Jamie.
The r¢paymenl of our mortgage is continuing, and Ihc revenue from the increased bookings continues to help support our
meinbers and Ihe widcr coinmunily of Caldcrdalc. During 2024 we have conliniied lo fiindraise for Ilic cssenlial mJinlenance
we need on the root. of thc Wellinglon Rooms. Our 100 club and our direct dcbit menibcrship payments are continuing lo
provide recu￿lng income to support our Inonihly overheads, which coi)linue lo iiicrease especially the energy bills. The
series of workshops lo l)elp develop oiw members skills and provide support lo the wider communily have also conlinucd
this ycar.
FINANCIAL REVIEW
Resern'es po15cy
The reserves of the charily al Ihe period end lotalled £129,254 (2023 £138,723).
The charity is still nol in a position lo accurnulale unreslricled reserves. bul the trustees anticipate that once the new
mortgage has been repaid in 2035, we will be able lo increase the unrestricted reserv¢s to provide greater financial seciirity
for the charity.
Page I

HALIFAX AMATEUR OPERATIC SOCIETY
REPORT OF THE TRUSTEES
for the year ended 31 December 2024
FUTURE PLANS
Looking forward to 2025, we are wanting to continue our busy and exciting schedule. We have two large productions
planned at the Victoria Theatre in Halifax, Jesiis Christ Superstar in Spring and Chity Chity Bang Bang in Autumn 2025.
Oiir junior section also has a number of p¢rfomiances plann¢d for 2025, a Spring Concert, Anastasia in lalc aiiliunn and the
usual Clirislnias Concert. We will also keep improving the Wellington Rooms and we also plan to Conlinue our niembeFs
workshops to help iinprove out commiinity and our meinbcrs lo devclop. We also hopc to continue our fundraising efforts
for the repairs lo the roof.
STRUCTURF., GOVERNANCE AND MANAGEMENT
Goi'erning document
The Charity is conslituled by & Tnist Deed, and its obj¢cls are to educate the piiblic in ihe drainatic and operatic arts and to
ftirther the dcvelopmenl of public appreciation and lasle in the said arts, to assist and furLher siich charilable inslilution and
charitable piwposes a5 the Trusl¢es shall from lime to lime detennine.
There were no changes to the conslilulion during Ihe period to 31 Decernbcr 2024.
Recrultment and appointment of new trustees
Ncw Iruslccs urc lo bc meiiibcrs of Ilie sociely and are elected and approvcd by management. Appointmcnt of new Irusle¢s is
governed by the Trust Deed of the charity.
Risk management
Thc Iruslees have a duty to identify and revicw the risks to which the charity is exposed and lo ensure appropriate controls
are in place to provide reasonuble assiirance againsl fraud and error.
RF.FF.RENCE AND ADMINISTRATIVE DETAILS
Rcgistered Charity number
513219
Principal address
35 Greenlon Avcniic
Seholes
Cleckliealon
Wcst Yorkshire
BD19 6DT
Trustees
G Coivgill
Mrs N Siniih
M P Gilroy
The tnjslees hold the title deeds to the property as ¢uslodians for the Charity.
Indcpcndent Examiner
Kcvin Sanders
SMH Slieards
Vernon Flouse
40 Nciv North Road
Huddersficld
West Yorkshire
HDI 5LS
Page 2

HALIFAX AMATEUR OPERATIC SOCIETY
REPORT OF THE TRUSTEES
ror Ibe year eDded 31 D¢¢ember 2024
Bankers
Barclays Bank PIC
POBOX 14
3947 Commercial Streel
Halif¥
West Yorkshire
HXI IBG
Treosuyer
H Illingsworth
Approved by order ofthe board of trustee8 On.
and signed on its bchalf by.,
G Cowgill-
ste
Page 3

INDEPETrIDENT EXAMtNER'S REPORT TO THE TRUSTEES OF
HALIFAX AIVIATEUR OPERATIC SOCIETY
Independent examiner'5 report to the trustees of Halifax Amgteur Operatic Society
L report lo the charity trustees on my examination of the accounts of Halifax Amateur Operntic Society (the Trust) for the
year ended 31 December 2024.
Responsibilities and basis of report
As the clwity Inislees of the Tn]st you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Acl 2011 ('Ihe Act,).
I report in respect of my examination of Ihe Trust's accounts Carried out under Section 145 of the Acl and in Carrying out my
examination I have followed all applicable Directions given by Ihe Charity Commission under Section 145(5llb) of the Act.
Independent examiner's statement
I have conipleled my examination. I confirni that no material matters liave Come lo my attention in connection with Ilie
examination giving mc causc to belicve Ihat in any malerial ￿Spect..
accounting records were not kepl in respect of the Trnsl as required by Section 130 of the Act. or
the accounts do not accord with those records. or
the aceounls do not coinply with Ihe applicablc requireinents concerning the fom] and cont¢nt of accounls set out in
the Charities (Accounts and Repons) Regulations 2008 other than any requirement that the accounts give a lrne and
fair view which is not a matt¢r considered as part of an independent examination,
I have no concerns and have come across no other mall¢rs in connection with the examination to which aiienlion should be
drawn in this report in order to enable a propcr iinderslanding of the accoiints to be reached.
Kevin Sanders
SMH Sheards
Ven)oii Housc
40 New North Road
Huddersfield
FLDI 5LS
Page 4

HALIFAX AMATEUR OPERATIC SOCIETY
STATEMEN'T OF FINANCIAL ACTIVITIES
ror the year ended 31 Deeember 2024
2024
Total
nds
2023
Total
fi]nds
Unreslricl¢d
funds
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Doiialiol￿ and legacies
13,555
13,555
9,385
Charitable Activities
Productions
Siipport costs
4,000
4,000
9,960
Other trading activities
Investment income
82,118
7,612
82.118
7,612
121.065
11,160
TotAI
107,285
107.285
151,570
EXPENDITURE OY
Raising funds
115,696
7,910
123,606
130,419
Charitable actlvltles
Support costs
,058
1.058
Olhcr
978
Total
116,754
7,910
124,664
131,397
NET INCOMEI(EXPENDITURE)
(9,469 }
(7,9101
(17,379)
20,173
RECONCILIATION OF FUNDS
Total fund5 brouglil fonvard
138,723
7,910
146,633
126,460
TOTAL FUNDS CARRIED FORWARD
129,254
129,254
146,633
The notes forni part of these financial statements
Page 5

HALIFAX AMATEUR OPERATIC SOCIETY
BALANCE SHEET
31 Deccmber 2024
2024
Total
funds
2023
Total
nds
Unrestricted
funds
Restricted
nd
Notes
FIXED ASSETS
Tangible assets
128,716
128,716
128,790
CURRENT ASSETS
Stocks
D¢biors
Cash at bank and in hand
300
7,574
25.793
300
7,574
25,793
300
9.698
51,766
33,667
33,667
61.764
CREDITORS
Amounts falling due within on¢ year
(3.489)
(3,489)
(11,851)
NET CURRENT ASSETS
30,178
30,178
49,913
TOTAL ASSETS LESS CURRENT
LIABILITIF,S
158,894
158,894
178,703
CREDITORS
Amoiinls fallingi diie afler morc Ihan one year
(29,640)
(29,640)
(32.0701
NET ASSETS
129,254
129,254
146.633
The notes fonn part of these fmancial slalemenls
Page 6
continued...

IIALIFAX AMATEUR OPERATIC SOCIETY
BALANCE SHEET- contlnued
31 December 2024
FUNDS
Unresttictcd funds:
G¢neral fund
Revaluation reserve
12
118,754
10500
128223
10.500
129,254
138.723
Reslricled funds
7,910
TOTAL FUI¥DS
129,254
146,633
The financial statements were approveAI by the Boord of Tn￿tee& and authorised for issue on
8nd were si¥rkcd on its behalf by.,
N Smith- TnJ8tee
Gco
sl¢e
Thc notes forni part of thes¢ financial stat¢ments
Pag¢ 7

HALIFAX AMATEUR OPEIi4TIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS
for th¢ year ended 31 December 2024
ACCOUNTING POLICIES
Basis of preparing the flnancial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accord2nee with the Charities SORF (FRS 102) 'Accountin8 and Reponing by Charities.. Sialement of
Recommended Practice applicabl¢ lo charities preparitig their accounts in accordance with the Financial Rcporting
Standard applicable in th¢ UK and Republic of Ireland (FRS 102) (effcclive l January 20191,, Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of I￿land, and the Charities Act
2011. The financial slalenients have been prepared linder the historical Cost convention, as modified by the
revalulltion of certain assets.
Income
All income is recognised in the Statement of Financial Activities once the charity has eniiilement to the fund5, il is
probablc that thc income will be ieceived and the amounl can be nieasured rcliably.
Exp¢ndlturc
Liabilities are reeognised as expenditure as soon as the￿ is a legal or constnJ¢liv¢ obligation committtng the charity
to that expenditure, 1¢ is probable that a Iransfer of economic beiiefils will be required in settl¢ment and the amount
of the obligation can be measured reliably. Expenditure is accounted for on an accnials basis and has been classified
linder hcadings that aggregate all cost relatcd 10 th¢ ¢at¢gory. Where costs ¢annot be dircctly attribiiled to partlCLilar
headiiigs Ihey havc becn allocaled lo aciivities on a b&si5 consislcnl wilh Ihe usc of resources.
Tanglble fixed assets
Dcprcciation is provided al Ihe following annual ralcs in order lo write off each asset over ils estimated us¢ful life.
Freehold property
lrnprovcmcnls 10 property
Fixtures aiid filtii)gs
Compuler cquipmenl
not provided
not provided
IOO/o oli reduciiig balancc
200/0 on cosl
Stocks
Siocks are valued at Ihe lower of Cost and nei realisable value. after makin¥ due allowance for obsolcle und slow
moving items.
Taxation
The charity is exempt from lax on ils charitable activities.
Fund llccounting
Unrestricted fL￿d$ can be uscd in accordanc¢ with the charitable objectives at the discretion of the truste¢s.
Further explanation of the nature and purpose of each fund is included in the notes to th¢ financial slaiemenls.
Page 8
contiiiucd...

HALIFAX AMATEUR OPEIi4TIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS - eontinued
for the yellr ended 31 Decernber 2024
OTHER TRADING ACTIVITIES
2024
2023
Fiindraising
Production income
Bar profit
7,503
70,863
3,752
8.587
106,761
5,717
82,118
121,065
IIYVESTMENT INCOME
2024
2023
Rents received
Bank interest
7,457
155
11.058
102
7,612
11,160
TRUSTEES, REMUNERATION AND BENEFITS
There were no Irust¢¢s' remuneration or other benefits for the year ended 31 Decemb¢r 2024 nor for tl)e year cndcd
31 December 2023.
Trustces, txptThses
There were no
31 December 2023.
Irustee5' expenses paid for the year ended 31 December 2024 nor for the year ended
TANGIBLE FIXED ASSETS
Improvements
lo
propety
Fixtures
and
fittings
Freehold
property
Compuler
equipment
Totals
COST
Ai l January 2024 and
31 Deccmber 2024
60,000
69,417
7,855
415
l37,687
DEPRE, CIATION
At l Janiiary 2024
Charge for year
1,364
7,118
74
415
8,897
74
Ai 31 December 2024
1,364
7,192
415
8,971
NET BOOK VALUE
Al 31 December 2024
60,000
68,053
663
128,716
At 31 December 2023
60,000
68,053
737
128,790
Page 9
continued...

HALIFAX AMATEUR OPERATIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS- continued
(or the year ended 31 December 2024
TANGIBLE FIXED ASSETS- continued
Freehold property was valiied on an open market basis by Sanderson Wealherall Chartered Siirv¢yors on l February
2015.
The trlislees are not aware of any material changes in the valiialion Ihal is currently shown in the accounts.
The carying value of freehold propeity al cost would have been £49.500.
STOCKS
2024
2023
Stock
300
300
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Fundraising
Pr¢payincnt5
2,000
5,574
4,000
5.698
7,574
9.698
CREDITORS: ￿VIOUNTs FALLING DUE WJTHIN ONE YEAR
2024
2023
Bank loans and overdrafts (sce nolc 10)
Trade crediiors
Other creditors
2,429
2,342
4,500
5,009
1,060
3,489
11,851
Page 10
continued...

HALIFAX AMATEUR OPEIL4TIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS- continued
for thc year endcd 31 Dccember 2024
CREDITORS: ALMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024
2023
Bank loans (see nole 10)
29,640
32,070
io.
LOANS
An analysis of the maturity of loans is given below..
2024
2023
Amounts falling due within on¢ year on demand:
Mortgage
2,429
2,342
Amounts falling between one and two years..
Mortgage - 1-2 years
2,514
2,427
Amoiinls fallinsy due bclween two and five years..
Mortgage - 2-5 years
8,100
7,818
Amounls falling due in MO￿ than five years:
Repayablc by inslalments..
Mortgabwc - over 5 ycars
19,026
21.825
SECURED DFBTS
The following secured debis are included within creditors:
2024
2023
Bank loans
32,069
34,412
The bank loan is s¢cured against the property.
Pag¢ll
conlinued...

HALIFAX AMATEUR OPERATIC SOCIETY
NOTES TO THE FINAIYCIAL STATEMENTS - continued
for the year ended 31 December 2024
12.
MOVEMENT IN FUNDS
Net
movement
in fiinds
At
31.12.24
At 1.1.24
Unrestricted funds
General fund
Revaluation reserv¢
128,223
10,500
(9,469)
118,754
10,500
138,723
(9.469)
129.254
Restricted funds
Calderdale Community Foundation
7,910
(7.910)
TOTAL FUNDS
146,633
(17,379)
129.254
Nel movement in funds, included in the above ar¢ as follows..
Incoming
resources
Rcsoiir¢es
expended
Movcment
iii funds
Unrestrlcted funds
General ￿1]d
107,285
(116,754)
(9,469)
Restrieted funds
Calderdale Commwiity Foundation
(7,910)
(7,910)
TOTAL FUIYDS
107,285
(124,664)
(17,379)
Comparatlves for movement In funds
Net
movement
in funds
Ai
31.12.23
At 1.1.23
Unrestricted funds
Gencral ￿nd
Revaluation reserve
115,960
10,500
12,263
128,223
10,500
126,460
12,263
138,723
Restricted fullds
Calderdale Conimunity Fowjdalion
7,910
7,910
TOTAL FUNDS
126,460
20,173
146,633
Page 12
conlinu¢d...

HALIFAX AMATEUR OPERATIC SOCIETY
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024
12.
MOVEMENT IN FUNDS - continued
Comparative n¢t movement in fiu]ds, included in the above are as follows:
Incoming
resources
Resowces
expended
Movement
in funds
Unrestrieted funds
General fiind
141,610
(129,347)
12,263
Restrlctcd funds
Calderdale Conimunity Foundation
9,960
(2.050)
7.910
TOTAL FUNDS
151.570
(131,397)
20,173
The Calderdalc Community Foundation fund provides for a number of workshops lo train and develop thc socicly's
menibers. Il also provides funds to make the society's productions more accessible.
13.
RELATED PARTY DISCLOSURES
Thcre wcre no rclalcd party Iransaciions for Ihe year ended 31 December 2024.
Page 13

HALIFAX AMATEUR OPERATIC SOCIETY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended JI Deeember 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and le£acles
Donations
Gift aid
Menibership subscriptions
2,273
7,185
4,097
4,567
,000
3,818
13.555
9,385
Other trading actlvltles
Fundraising
Prodiiclion income
Bar profit
7,503
70.863
3,752
8.587
106,761
5,717
82,118
121,065
Investment income
Rcnls received
Bank interest
7,457
155
11,058
102
7,612
11,160
Charitable #etlvltlcs
Grants
4.000
9.960
TotAI Incomlng resoyr¢e5
107,285
151,570
EXPENDITURE
Other tradlng actlvltles
Produclion cosis
Production costs - wardrobe and props
Prodiiction costs - sound
Produclion cos15 - royaliies and venue
Production costs - advertising and printing
100 Club
Ralcs and water
Insurance
Light and heat
Telephone
Mainienartce and cleaning
Carried forward
42,917
6,683
18.613
23,766
630
830
857
3,518
9,673
551
10.943
118,981
42,948
4.455
30,335
29,754
1.974
495
768
3,269
7,942
523
2.087
124,550
This page does not fom] part of the slatulory financial statements
P&ge 14

HALIFAX AMATEUR OPERATIC SOCIETY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 December 2024
2024
2023
Other trading activities
Brought forward
Administration expenses
Rent
Depreciation of fixtures and fittings
Bank cliarges
Bank loan inlcresl
Card machine costs
118,981
835
2,080
74
92
1,184
360
124.550
1,650
2,412
82
100
1,265
360
123,606
130.419
Support costs
Governance costs
Independent examination fee5
1,058
978
Tolal resoiirccs expcnded
124,664
131,397
Net (expenditure)Iln¢om¢
(17,379)
20,173
This page does not fomi part of ihe statutory financial slalemenls
Page 15