Kirkwall Amateur Operatic Society
Trustees' and Members' Report and Accounts For the year ended 31 March 2025
Scottish Charity No SC026942
Kirkwall Amateur Operatic Society
Trustees and Members Report for the year ended 31 March 2025
The trustees and committee members present their report and accounts for the year ended 31 March 2025.
Type of governing document
The charity is governed by its Constitution and Rules, as amended by Resolutions passed at the Extraordinery General Meeting of the Society held on 13 August 1997.
Current trustees and committee members
An annually elected Committee managed the affairs of the Society. Any member of the Society shall be eligible for membership of the committee. The Committee shall consist of not more than 13 members including the following appointed officers; President, Vice-President, Secretary, Treasurer, Director, Musical Director, Librarian, Front of House Organiser, Publicity Officer.
The current committee members are:
Trustee recruitment and appointment
Trustees are recruited from the membership of the Kirkwall Amateur Operatic Society, and are appointed by public vote at the AGM. If there are insufficient members at the AGM, or there is a need to recruit another trustee, members may be co-opted into the committee at any point, after vote by the existing committee.
Charitable purposes
The Society's objects are the advancement of education in musical and dramatic arts by the production of light operas, concerts and other musical productions open to the general public and to support local charitable causes.
Summary of the main activites in relation to these objects
The Charity was able to produce a wonderfully received production of Evita in February 2025.
Trustees' and committee members' remuneration and expenses
The trustees and committee members received no remuneration in the year. None were reimbursed for any personal expenses incurred.
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Kirkwall Amateur Operatic Society
Trustees and Members Report for the year ended 31 March 2025
Review of financial position
The results are set out on page 4. There was a net surplus for the year of £13,868.
Reserves Policy
The Society maintains a general reserve to meet the production costs of the shows.
It is the charity's policy to maintain sufficient reserves so that, in the event of an unexpected funding shortfall, it is able to continue to operate whilst alternate funding is identified.
Risk factors
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
On behalf of the board of trustees and committee members
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Kirkwall Amateur Operatic Society
Independent Examiner's Report
To The Trustees of Kirkwall Amateur Operatic Society
I report on the accounts of the charity for the year ended 31 March 2025.
Respective responsibilites of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Charity trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention:
-
Which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Kirkwall Amateur Operatic Society
Receipts and Payments Accouunt for the year ended 31 March 2025
| 2024 RECEIPTS Receipts from charitable activites: 24,868 Admissions & Programmes 7,239 Bar & confectionery - Fundraising - DVD Sales 5,723 Donations, Sponsors and Subscriptions 37,830 Total receipts PAYMENTS Fundraising expenses: |
2025 26,260 7,126 2,753 420 10,832 |
||
|---|---|---|---|
| £ | £ | 47,391 |
|
151 Advertising
| versng Payments for charitable activites: 9,578 Theatre & room hire 6,253 Scores, libretti & performance fees 616 Costumes, hair & make up 2,314 Equipment hire, props, & scenery 4,181 Orchestra 972 Sound 1,737 Programme 2,388 Bar & catering supplies 3,158 Rent & carriage 403 Insurance 393 Printing, postage & stationery 750 Donation 1,020 Other expenses - Subscriptions 33,763 Governance costs: 270 Accounts independent examination 34,184 £ Total payments 3,646 £ Surplus for year |
- 1,079 16,915 3,556 2,016 - 1,075 2,244 2,224 1,154 400 679 - 1,603 230 |
|---|---|
| 33,175 348 |
|
| 33,523 £ |
|
| 13,868 £ |
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| - £ 128,284 128,284 £ 124,638 3,646 128,284 £ |
Fixed Assets Premises at Cost 132,080 £ Current Assets Cash at Bank and in Hand 10,072 142,152 £ Reserves Unrestricted Reserves brought forward 128,284 Surplus for year 13,868 142,152 £ |
|---|---|
The accounts were approved by the charity trustees on 29 May 2025
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