HUDDERSFIELD LIGHT OPERA COMPANY

Company limited by guarantee

Company Registration Number:
01590354 (England and Wales)

Unaudited statutory accounts for the year ended 30 June 2024

Period of accounts

Start date: 1 July 2023

End date: 30 June 2024

HUDDERSFIELD LIGHT OPERA COMPANY

Contents of the Financial Statements

for the Period Ended 30 June 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

HUDDERSFIELD LIGHT OPERA COMPANY

Directors' report period ended 30 June 2024

The directors present their report with the financial statements of the company for the period ended 30 June 2024

Principal activities of the company

The directors of the company were very happy to have had 2 very successful productions during 2024. This year our pantomime sponsors - The Huddersfield Giants – decided at the last minute once again to not perform with the company, it was therefore decided to go ahead with an additional adult performance instead – which proved to be very popular, raising more revenue than a sponsored performance. The annual main show The Hunchback of Notre Dame was a difficult challenge artistically, but the directors were extremely happy with the production, which although was not supported as expected, the company worked extremely hard showing its artistic versatility. This year the company has invested in additional secondary double glazing at its premises which in time will save on energy bills and ensuring a more comfortable environment for its activities. The company has once again been successful in claiming Theatre Tax Relief for the past year.



Directors

The directors shown below have held office during the whole of the period from
1 July 2023 to 30 June 2024

Christopher Brearley
S M Collins
S E Ward
E McKenna
R Cook


Secretary S M Collins

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
7 March 2025

And signed on behalf of the board by:
Name: Christopher Brearley
Status: Director

HUDDERSFIELD LIGHT OPERA COMPANY

Profit And Loss Account

for the Period Ended 30 June 2024

2024 2023


£

£
Turnover: 133,635 129,093
Cost of sales: ( 139,607 ) ( 132,751 )
Gross profit(or loss): (5,972) (3,658)
Operating profit(or loss): (5,972) (3,658)
Profit(or loss) before tax: (5,972) (3,658)
Profit(or loss) for the financial year: (5,972) (3,658)

HUDDERSFIELD LIGHT OPERA COMPANY

Balance sheet

As at 30 June 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 2,084 2,524
Total fixed assets: 2,084 2,524
Current assets
Stocks: 4 100 100
Debtors: 5 16,570 15,923
Cash at bank and in hand: 71,508 77,614
Total current assets: 88,178 93,637
Creditors: amounts falling due within one year: 6 ( 1,774 ) ( 1,701 )
Net current assets (liabilities): 86,404 91,936
Total assets less current liabilities: 88,488 94,460
Total net assets (liabilities): 88,488 94,460
Members' funds
Profit and loss account: 88,488 94,460
Total members' funds: 88,488 94,460

The notes form part of these financial statements

HUDDERSFIELD LIGHT OPERA COMPANY

Balance sheet statements

For the year ending 30 June 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 7 March 2025
and signed on behalf of the board by:

Name: Christopher Brearley
Status: Director

The notes form part of these financial statements

HUDDERSFIELD LIGHT OPERA COMPANY

Notes to the Financial Statements

for the Period Ended 30 June 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Tangible fixed assets depreciation policy

    Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: Fixtures and fittings 25% on cost Sound and electrics 25% on cost Costumes 33% on cost

HUDDERSFIELD LIGHT OPERA COMPANY

Notes to the Financial Statements

for the Period Ended 30 June 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 0 0

HUDDERSFIELD LIGHT OPERA COMPANY

Notes to the Financial Statements

for the Period Ended 30 June 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 July 2023 618 6,351 4,993 11,962
Additions 504 504
Disposals
Revaluations
Transfers
At 30 June 2024 618 6,855 4,993 12,466
Depreciation
At 1 July 2023 618 4,621 4,199 9,438
Charge for year 745 199 944
On disposals
Other adjustments
At 30 June 2024 618 5,366 4,398 10,382
Net book value
At 30 June 2024 0 1,489 595 2,084
At 30 June 2023 0 1,730 794 2,524

HUDDERSFIELD LIGHT OPERA COMPANY

Notes to the Financial Statements

for the Period Ended 30 June 2024

4. Stocks

2024 2023
£ £
Stocks 100 100
Total 100 100

HUDDERSFIELD LIGHT OPERA COMPANY

Notes to the Financial Statements

for the Period Ended 30 June 2024

5. Debtors

2024 2023
£ £
Trade debtors 16,570 15,496
Other debtors 427
Total 16,570 15,923

HUDDERSFIELD LIGHT OPERA COMPANY

Notes to the Financial Statements

for the Period Ended 30 June 2024

6. Creditors: amounts falling due within one year note

2024 2023
£ £
Trade creditors 1,774 1,701
Total 1,774 1,701