# **Perth Amateur Operatic Society** ## **Season 2023/24** ## **End of year Report** We’re incredibly proud of the outcome of this year’s production; not only due to the ticket sales that we worked hard to promote but that we were again able to give something back to our local community. Based on the positive impact our free evening of theatre for PKAVS carers last year, we reached out to our followers for nominations of charities they would like to see receive tickets for a preview night and this year we welcomed over 100 from local charities PKAVS, The Lighthouse for Perth, Perth Autism Support, SHIP - Support, Help and Integration in Perthshire and The Walled Garden. This year we welcomed another large intake of new members of all ages from across Perthshire and again many of them successfully auditioning for main roles. This addition of aspiring young talent is a real asset to our society and to see them get their moment in the spotlight using skills learnt in rehearsals was so inspiring. We were thrilled to continue to work with a professional team which comprised of a choreographer, director, musical director, and stage manager; from the local and surrounding area. Our choreographer worked with the society for the first time and worked incredibly hard to make sure the dances involved people of all ages and abilities and always made sure that there were moves for everyone; making sure no one felt left out. We were delighted to welcome our Musical Director back to work with us who always manages to get the best sound from the society with their experience, talent, and knowledge. We are always so grateful for the pool of local talent and this year we increased the local musicians used as the band required 12 members to reflect the more orchestral nature of the score. We continue to ensure that our musicians are paid a fair wage in accordance with the musician’s union as we recognise the importance of equality. Our backstage team of volunteers were excellent including some students currently training at Perth College in technical theatre. They went above and beyond preparing the stage for cast arrival and to make sure the set was safe, and props were ready. We were thrilled to perform again at Perthshire Pride, and over the Christmas period in a concert at Perth Theatre in the Joan Knight Studio for the first time and at Kincarrathie House for the residents there. We also took a trip up to Pitlochry to do some carolling on the main street and at Pitlochry Dam Visitor Centre to spread the Christmas cheer further afield. Our friends at CareSound Radio are a great support and welcomed members to chat about PAOS and our show and in return we were able to provide them with some new jingles. I ## **Financial Analysis** ## **Please see attached income and expenditure sheet.** Our expenditure was slightly higher than expected due to box office sales and the costs associated with this. We also had an additional 3 members in the band which wasn’t originally budgeted for. We were again very grateful for our audiences including 3 full houses and our funders for their continued support. The members of the society were also very committed and successful in fundraising targets set again this year. ## **Expenditure notes:** The total payment for the band was higher than originally budgeted as we were expecting 9 members but required 12 to cover all parts in the score. As they were all being paid in line with musician union minimum wage for playing for an amateur company this cost could not be reduced. The programme was again produced in house using existing skills therefore the only cost here was the printing of the programmes which was fully covered by the advert sponsorship. Our stage manager went above and beyond for us and ensured the smooth running of rehearsals and our tech days at the theatre therefore the Executive Board decided to increase her fee to remunerate her for this. Our set hire costs are usually around £3 – 5k but using a local set provider who is based in Dundee we were able to save thousands which we were very pleased about. So much so, we are hoping they can provide us with a solution for our next season’s production. Royalties, venue hire and VAT on ticket sales were higher as we budgeted for a 60% box office and ended with a 96.4% box office. The HX charges were additional technical team support during the get in and get out and an additional front of house payment for the evening we had invited guests. Our licence costs for our next show are paid in advance then taken off the final royalties bill. Due to the provider of rights being different for our 2025 production, they take a 25% deposit rather than a flat £500 as in previous productions. This was an unforeseen increase but will bring our outgoings down next year. ## **Income notes:** Our box office ended up at 96.4% which is incredible, and we are so grateful for the support from our local audience members. It reinforces the fact that our production was classed as affordable for audiences to pay for tickets in a difficult time for many with the cost-of-living crisis. We will however ensure we continue to budget based on 60% box office should for any reason a show not sell as well as this. All programme sales went towards fundraising as the cost of the programme was covered by advertisement sponsorship. Perthshire Local were the biggest funder and a proud supporter of the society to which we are very appreciative. We set out at the start of the year with an aim to cover the short fall of £16,250 through grants and fundraising and we were very grateful to all the support from local funders including The Thomson Charitable Trust. The amount received is not something we count on receiving annually so budgeting is just as important for future years. We held additional fundraisers including a Wild West Carnival which was very popular with friends and family and helped us to raise more than budgeted thanks to their support. Gift Aid was applied for again and we will continue to apply for this on an annual basis going forward. Overall, a very successful year of fundraising and support which will all go towards ensuring the future of the society and allowing us to keep doing what we do best and perform and learn. Kind regards, **Perth Amateur Operatic Society** Enter SC No. below APPENDIX 2 Enter charity name below **SC027296** ## **Perth Amateur Operatic Society** |||**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**For the period**
**from**||10
Day||Period start date
June
Month||||||2023
Year|**to**|Day
09||Period end date
Month
June||||||Year
2024|| |**Section A Statement of receipts and payments**||||||||||||||||||||||| ||**Unrestricted**
**funds**||**Restricted**
**funds**|||||**Expendable**
**endowment**
**funds**|||||**Permanent**
**endowment**
**funds**|||**Permanent**
**endowment**||**Total funds**
**current period**||||**Total funds last**
**period**| ||**to nearest £**||**to nearest £**|**to nearest £**||||**to nearest £**|||**to nearest £**||**to nearest £**|||||**to nearest £**||**to nearest £**||**to nearest £**| |**A1 Receipts**||||||||||||||||||||||| |Donations|**5,580**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**5**|**5**|**5**|**5,580**|**5,825**| |Legacies|||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**|**500**| |Grants|**9,538**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**9**|**9**|**9**|**9,538**|**27,320**| |Receipts from fundraisingactivities|**6,029**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**6**|**6**|**6**|**6,029**|**7,899**| |Gross tradingreceipts|**34,583**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**34**|**34**|**34**|**34,583**|**32,717**| |Income from investments other than||||||||||||||||||||||| |land and buildings|||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**|**-**| |Rents from land & buildings|||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**|**-**| |Gross receipts from other charitable||||||||||||||||||||||| |activities|**902**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**902**|**902**|**902**|**902**|**1,512**| |**_A1 Sub total_**|**_A1 Sub total_ 56,632**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**56,632**|**56,632**|**56,632**|**56,632**|**75,773**| |**A2 Receipts from asset &**||||||||||||||||||||||| |**investment sales**||||||||||||||||||||||| |Proceeds from sale of fixed assets
**-**
Proceeds from sale of investments
**-**
**_A2 Sub total_ -**
**_Total receipts_ 56,632**
~~— ~~|||**-**
**-**
|**-**
**-**
|**-**
**-**
|**-**
**-**
|**-**
**-**
**-**
**-**
~~=~~|||||||||||**-**
**-**
**-**
**56,632**|**-**
**-**
**-**
**56,632**|**-**
**-**
**-**
**56,632**|**-**
**-**
**-**
**56,632**|**-**
**75,773**
~~—~~| |**A3 Payments**||||||||||||||||||||||| |Expenses for fundraising activities|**918**||**-**|**-**|**-**|**-**||||||||||||**918**|**918**|**918**|**918**|**1,245**| |Gross trading payments|**54,425**||**-**|**-**|**-**|**-**||||||||||||**54**|**54**|**54**|**54,425**|**54,606**| |Investment management costs|**-**||**-**|**-**|**-**|**-**||||||||||||**-**|**-**|**-**|**-**|**-**| |Payments relating directly to charitable||||||||||||||||||||||| |activities|**5,570**||**-**|**-**|**-**|**-**||||||||||||**5**|**5**|**5**|**5,570**|**5,385**| |Grants and donations|**-**||**-**|**-**|**-**|**-**||||||||||||**-**|**-**|**-**|**-**|**100**| |Governance costs:||||||||||||||||||||||| ||**-**||**-**|**-**|**-**|**-**||||||||||||**-**|**-**|**-**|**-**|**-**| |Audit / independent examination|**-**||**-**|**-**|**-**|**-**||||||||||||**-**|**-**|**-**|**-**|**25**| |Preparation of annual accounts|**-**||**-**|**-**|**-**|**-**||||||||||||**-**|**-**|**-**|**-**|**-**| |Legal costs|**-**||**-**|**-**|**-**|**-**||||||||||||**-**|**-**|**-**|**-**|**-**| |WB Murray Fund|**-**||**417**|**417**|**417**|**417**||||||||||||**417**|**417**|**417**|**417**|**500**| |Sundries|**-**||**-**|**-**|**-**|**-**||||||||||||**-**|**-**|**-**|**-**|**45**| |**_A3 Sub total_ 60,913**
**417**
**-**
**-**
**61,330**
**61,906**
**A4 Payments relating to asset and**
**investment movements**
Purchases of fixed assets
**-**
**-**
**143**
Purchase of investments
**-**
**-**
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**143**
**_Total payments_ 60,913**
**417**
**-**
**-**
**61,330**
**62,049**
**_Net receipts / (payments)_**
**4,281)**
**(**
**417)**
**(**
**-**
**-**
**4,698)**
**(**
**13,724**
**A5 Transfers to / (from) funds**
**-**
**_Surplus / (deficit) for year_**
**4,281)**
**(**
**417)**
**(**
**-**
**-**
**4,698)**
**(**
**13,724**
~~SS=~~
~~======~~||||||||||||||||||||||| PPENDIX2 Perth Amataur Op8ratlc Soclety SC027296 Sgctlon C Notes to the Accounts C1 Nature and purpose of funds (may be stated orfr analys¢s offunds wortsheets) Two accounts are hekl %Yith the Bank of Scotland. One 15 Used as Ihe dayto day wothng accourt forlhe Souety cash In fAI and the Olher is monEs for a kgacy io ihe S¢ciety- WB Murrny. This accounl is Used forfinanualty a5SiSting Souety rnembersto attend cout5es forthe devekwrnent In the Arts. Re5trthd funds a￿ dassed as the kgary money. Typè of activity or projèct supportèd ofw• C2 Grants Total C3a Trustee remuneratlon IfrK) remunerats)n wa5 pa￿ durng the perK)d lo any chatity tsu5￿ or pet50n connected to a trustee cross Ihis box (othe￿¥￿e cirylete SeCtK￿ 2bl Authority under whi¢h paid C3b Tru8t•o r8muneralion- detsll8 C4a Trustee 8xponsoB If r¥) expenses were paid 1¢ any chanty Injslee ¢JurirvJ the period then cross Ihis box lothetwi%e cornplete section 4bl rknrnberof C4b Trustee expenses. dotails C5 Transactions with trustees and connected persons C6 Other infornmtion GannochyTrusi have awarded £5LKIO a year for 3years. The paymenifor 2024 was into the accwnl vnthin the 2022122 accounbrvJ year. ReDJn 2324 INoies Perth Amateur Operatic Society SC027296 Additional analysis111 A￿￿￿31• of rqcoiTrts aThd pwn•nts 1 DonatH)Tr8 ToWeun¢rtt 622 1753 Mernbethp Sub5(nI￿￿ GlllA 3.753 1.2D5 Total 4825 2 GrnTrts To141ts11 G￿Th￿hyT[ll5t Gui￿ryI￿Co[￿3￿ otPeth Jirnmie CalmE￿￿S￿ chan*ab￿T￿gt 1.wo J,000 2,000 2.5fj0 3.￿0 $¢xlarCh3mab￿ T￿st Tr￿￿1￿c￿lmaD* Trusi CTrope￿l￿P FuTha 1.036 PKC F 8én8factGmup Arno￿ C&tk Comrnunty Tni&t ASDAt￿m￿ThtyFM Te$Co￿￿eT0￿en FLmd Tolai 7J20 3 Gros$iecelpt$ from othu Chavilab￿lctfv1t*9 FI￿￿￿ent Toucunrynt Fkntrid•dfwMIB fjndo￿nt fund 6.029 420 gcore Hi 8a[* CoThpen5atK 420 482 B2 alEvgnts 136 Toknl fi931 4 PawThBnts r4Lgting diroL*ty ￿ Ch￿1thb￿ act￿1￿￿% fun Natheuno anJ 123 Raffle EN￿ge5 56 534 Rettgshmgnts 132 5toiaoe Swe Ins￿nC NODASuiBcrp NODA MeJais Ews CastTshvts 5(thl Ev&)ts 1,5 24 23 41 1J6 Total 55T 5,51 lJth23 APPENDIX 2 **SC027296** ## **Additional analysis (2)** **5 Breakdown of unrestricted funds** |**5 Breakdown of unrestricted funds**|**5 Breakdown of unrestricted funds**|||||||| |---|---|---|---|---|---|---|---|---| |**Receipts**||**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**||**Total**
**unrestricted**
**funds**||**Total**
**unrestricted**
**funds last period**| |Donations||**5,580**||||**5,580**||**5,825**| |Legacies||||||**-**||**-**| |Grants||**9,538**||||**9,538**||**27,320**| |Receipts from fundraisingactivities||**6,029**||||**6,029**||**7,899**| |Gross tradingreceipts||**34,583**||||**34,583**||**32,717**| |Income from investments other than land and buildings||||||**-**||**-**| |Rents from land & buildings||||||**-**||**-**| |Gross receipts from other charitable activities||**902**||||**902**||**1,512**| |**_Sub total_**
**Receipts from asset & investment sales**||**56,632**||**-**||**56,632**||**75,273**| |||||||||| |Proceeds from sale of fixed assets||||||**-**||**-**| |Proceeds from sale of investments||||||**-**||**-**| |**_Sub total_**
**_Total receipts_**
**Payments**||**-**||**-**||**-**||**-**| |||||||||| |||**56,632**||**-**||**56,632**||**75,273**| |||||||-||| |Expenses for fundraisingactivities||**918**||||**918**||**1,245**| |Gross trading payments||**54,425**||||**54,425**||**54,606**| |Investment management costs||||||**-**||**-**| |Payments relatingdirectlyto charitable activities||**5,570**||||**5,570**||**5,385**| |Grants and donations||||||**-**||| |Governance costs:||||||**-**||| |Audit / independent examination||||||**-**||**25**| |Preparation of annual accounts||||||**-**||| |Legal costs||**-**
||||**-**||| |Sundries||**-**||||**-**||**45**| |WB MurrayFund||**-**||**135**||**135**||**500**| |**_Sub total_**
**Payments relating to asset and investment**
**movements**||**60,913**||**135**||**61,048**||**61,806**| |||||||cross ref error||| |Purchases of fixed assets||**-**||||**-**||**143**| |Purchase of investments||**-**||||**-**||| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**||**-**||**-**||**-**||**143**| |||||||-||| |||**60,913**||**135**||**61,048**||**61,949**| |||||||cross ref error||| |||**4,281)**
**(**||**135)**
**(**||**4,416)**
**(**||**13,324**| |||||||||| |||||||**-**||| |||||||||| |||**4,281)**
**(**||**135)**
**(**||**4,416)**
**(**||**13,324**| |||||||cross ref error||| **Nature and purpose of funds** Annual Return 23 24/Additional notes (2) APPENDIX 2 **SC027296** ## **Perth Amateur Operatic Society** ## **Additional analysis (3)** **6 Breakdown of restricted funds** |**6 Breakdown of restricted funds**||||||| |---|---|---|---|---|---|---| |**Receipts**|**WB Murray**
**Fund**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |Donations|**-**||||**-**|**-**| |Legacies|**-**||||**-**|-| |Grants|**-**||||**-**|-| |Receiptsfrom fundraising activities|**-**||||**-**|-| |Grosstradingreceipts|**-**||||**-**|-| |Income from investments other than land and
buildings|**-**||||**-**|-| |Rentsfrom land & buildings|**-**||||**-**|-| |Gross receipts from other charitable activities|**-**||||**-**|500| |**_Sub total_**
**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**500**| ||||||-|| |Proceedsfromsale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**500**| ||||||-|| |Expenses for fundraisingactivities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relatingdirectlyto charitable activities|**417**||||**417**|| |Grants and donations|**-**||||**-**|**100**| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**417**|**-**|**-**|**-**|**417**|**100**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**417**|**-**|**-**|**-**|**417**|**100**| ||||||-|| ||**417)**
**(**|**-**|**-**|**-**|**417)**
**(**|**400**| |||||||| ||||||**-**|| |||||||| ||**417)**
**(**|**-**|**-**|**-**|**417)**
**(**|**400**| ||||||-|| |**Nature andpurpose of funds**||||||| |This account is used for financially assisting Society members to at|||tend courses for th|e development in th|e Arts.|| Annual Return 23 24/ Additional notes (3) A•ENDIX? Perth Amateur Operatic Society Section B Statement of balances SC027296 fun05 toneitesl£ ton&Yeai£ B1 eashfund5 Cash ¥•J baik bal￿e$414￿m ofyeai 3,4711 44470 32,746 1uslld@ffithlsk￿￿¢]nr8￿ptsand ents￿(c￿￿t B mU￿aYFLlThj 143811 1417) 116981 13.724 Ca*h andbank balf4Kes al￿d￿year 3U.719 3.053 41.T12 4Q471J c￿￿￿t%1￿[rf TrBasurB¢SAc¢￿￿t 14 143 Iklllik BSCOt)ungtnt IWJlllWèS Tr4•1 SY￿bY0￿e Dtiwotr￿lCe¥ Date of gnll Print 1&11V2024 APPENDIX 3 OSCR kottsh Charty Regulator Independent examinerfs report on the accounts Report to the Ch8rty naTh trusteeslmember6 of Perth Amateur Operatic Society Registered charlty SC027296 number On the accounts of the charlty for the perlod Penod start date Month June Penod end date Month June Day 10 Year Day 09 Year 2023 to 2024 Set out on pages (rrnb•f10 Indude the pag numborn d additKxial sheets) Respectlve The chanty's trustees are responsible for the preparation of the accounts in accordance responsibllltles of trustees and examlner with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Chanties Accounts (Scotland) Regulatsons 2006 (as amended). The charty trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not appty. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to stste whether partscular matters have come to my attention. Basis of Independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examlnerf8 statement Regulations. An examinatson Includes a review of the accountsng records kept by the chanty and a comparison of the accounts presented with those records. It also includes consideratson of any unusual Items or disclosures in the accounts and seeks explanations from the trustees conceming 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 examlnerfs In the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page"] 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 Regulabons, and to prepare accounts which accord with the accountsng records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which. in mv Opinion. attention should be drawn In order to enable 2 nrnnpr Signed: Name: Relevant professlonal quallficatlon(8) or body (ff any): Address: 'Please delete the words in the br following page.