LAIDLAW OPERA TRUST

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  -51.5%

  £10,850,965 → £5,264,266

• Cash

  -96%

  £2,138,450 → £85,158

• Net assets

  +80%

  -£3,525,947 → -£704,386

• Employees

  -33.3%

  3 → 2

  lowest in 3 filed years

• Wages

  -63.1%

  £471,174 → £173,893

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. LAIDLAW OPERA TRUST 2025-05-30 → present
2. LAIDLAW FOUNDATION 2020-08-21 → 2025-05-30
3. THE IRVINE LAIDLAW FOUNDATION 2017-10-10 → 2020-08-21
4. THE LAIDLAW FOUNDATION 2017-05-19 → 2017-10-10

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Azets Audit Services

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“Based on these considerations, although the Foundation's reserves are currently showing a deficit of £704,386 due to future commitments made, these will be met by donations received from the Foundation's sole sponsor Lord Laidlaw of Rothiemay as they fall due.”

Group structure

1. LAIDLAW OPERA TRUST · parent
   1. Rothiemay Trading Limited 100% · England · Dormant company

Significant events

• “In April 2023 the Trustees set up a Swiss Foundation ("Laidlaw Foundation, Switzerland"), with the intention that it would take over all Laidlaw Foundation's activities after a transition period. The trade and assets of Laidlaw Foundation were then transferred to Laidlaw Foundation, Switzerland in December 2023 (Laidlaw Scholars) and January 2024 (Women's Business Educational Scholarships).”
• “From January 2024 Laidlaw Foundation changed its focus from educational programmes to supporting the Opera sector through donations (as set out further above), and ahead of this it appointed new trustees in September 2023 with an expertise in the sphere. It was also decided that Laidlaw Foundation would not be moved to Switzerland to a new registered foundation for the specific purpose of opera giving activities.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

6

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.