## **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.
Page 1
**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
Page 2
**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:
1. 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
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
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.
Page 3
## **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**
**£**|
Page 4
|-
£
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
5