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2023-03-31-accounts

Report of the trustees and

Unaudited statutory financial statements for the year ended 31 March 2023

for

Somerset Chamber Choir

REGISTERED CHARITY NUMBER: 1003687

Page 1



Officers and professional advisors

3
Trustees’ report 4-6
Independent examiner’s report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 and 11
------not forming part of statutory accounts--------
Income & expenditure report
Concert account – Wells Cathedral July 2022
Concert account – St John’s Glastonbury December 2022

Page 2

Somerset Chamber Choir

Principal address

107 North Street Martock Somerset TA12 6EJ

Trustees

Adrian Male (Chair) Philip Bevan Janice Collins Jane Harris Anthony Leigh Tim Lewis Annette Milburn Mel Rendell Ray Singleton Rachel Williams Lin Winston

Independent examiner

David Hallett ACA FCCA 3 Swallowcliffe Gardens YEOVIL Somerset BA20 1DQ

Bank

Lloyds Bank 31 Fore Street TAUNTON Somerset TA1 1HN

SOMERSET CHAMBER CHOIR REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Page 3

LEGAL STATUS

The Somerset Chamber Choir is an independent charity, registered number 1003687, established under a legal constitution adopted on 2 April 1985, as amended on 22 April 1990 and 23 July 2006. The choir was registered as a charity on 6 August 1991. Its registered charity number is 1003687

CHARITABLE OBJECTIVES

The key objectives of the choir are to promote, improve, develop and maintain public education in, and appreciation of, the art and science of music.

POLICIES AND PUBLIC BENEFITS

The choir seeks to achieve its key objectives by presenting concerts to the general public and by such other means as the choir, through its board of trustees, determines from time to time. The trustees have paid due regard to the Charity Commission’s guidance on public benefit in deciding what activities the choir should undertake. Somerset Chamber Choir recognises and welcomes the need to carry out its charitable activities for the benefit of the general public, and retains this aim at the centre of its strategic planning. The choir is working to increase the breadth of music it performs and aims to make its concerts and workshops accessible to the widest possible range of people, and is also increasing its involvement with children and young people throughout the county, looking at new ways of involving them in its music-making.

RISK

The trustees have assessed the major risks to which the choir is exposed and review these annually. Appropriate systems are also in place to mitigate these risks.

FINANCIAL REVIEW

Financial position

The financial position of the choir is set out in the statement of financial activities on page 7 and the balance sheet on page 8. Net funds increased over the year by £2399 (2022: decrease of £4,444). At 31 March 2023, the balance of unrestricted funds was £18,453 (2022: £16,564).

FUNDRAISING DISCLOSURES

The choir had no fundraising activities requiring disclosure under S162A of the Charities Act 2011.

Page 4

ACTIVITIES AND ACHIEVEMENTS

Our concert planned for Summer 2020 but postponed due to the covid pandemic, was eventually performed on 30 July 2022 in Wells Cathedral. We were particularly pleased that we were able to re-engage the soloists originally planned and Southern Sinfonia whose livelihoods were threatened by the lockdowns. Our performance of Mozart Mass in C Minor was augmented with Mendelssohn Psalm 95 and two movements from Gjeilo’s The Spheres. This major undertaking was a significant financial risk given the uncertainty surrounding the pandemic and the concerns about concert attendance. There was a strong desire from choir members to sing again in Wells Cathedral and a sizeable number were willing to underwrite potential losses if these were incurred and this helped to dissipate risk. The choir performed well and although the audience was smaller than that which we might normally attract, the event was successful both artistically and financially and provided some reassurance that it would be possible once again to make confident forward plans. In the event, it proved to be unnecessary to call on members’ pledges.

Instead of the usual Spring concert in February 2023, the trustees planned an Advent concert “Tidings of Great Joy” on the 11 December 2022 in Glastonbury to provide an opportunity for the Choir to perform an alternative repertoire of festive music. This new venue also enabled cost savings in line with the trustees’ policy to reduce performance costs. The concert was well attended and singing members much enjoyed the opportunity to sing new music.

Following the 2022 summer concert, the five year contract with our musical director Richard Laing came to an end, but by mutual agreement was extended by an additional year to reflect the restricted music making of the previous years. Nevertheless, following a thorough review of Choir activity, and looking to future development of the organisation, it was determined that the appointment of a new musical director located within Somerset or close by, would be desirable to enable stronger collaborative relationships to be developed with other music professionals and groups in the County and wider Southwest region. Accordingly, a new choral director was appointed with effect from August 2023.

The trustees continue to exercise tight control of costs and through careful planning of programmes and venues have ensured stabilisation of finances to provide an opportunity for a more secure future and renewed musical inspiration.

ORGANISATION

The choir is managed by a board of trustees appointed annually by the members of the choir. The trustees during the year were as noted on page 3.

The choir has one patron and three vice-presidents, who are appointed by the board of trustees from time to time, as follows:

time to time, as follows:
Patron Dame Emma Kirkby
Vice presidents Chris Cutting (retired 25 March 2023)
Anthony Leigh
Adrian Male

Page 5

ACCOUNTS

The financial statements attached to this report have been prepared in accordance with current statutory requirements, the choir’s governing document and the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

On behalf of the trustees

ADRIAN MALE

Chair

24 October 2023

Page 6

Independent examiner's report to the trustees of the Somerset Chamber Choir

I report on the accounts for the year ended 31 March 2023 set out on pages 8 to 11.

Respective responsibilities of trustees and examiner

The choir's trustees are responsible for the preparation of the accounts. The choir's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required instead.

It is my responsibility to:

Basis of the independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the choir and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

David Hallett ACA FCCA 3 Swallowcliffe Gardens YEOVIL Somerset BA20 1DQ

Date: .............................................

Page 7

Somerset Chamber Choir

Statement of financial activities for the year ended 31 March 2023

----- Start of picture text -----
Note 2023 2023 2022 2022
INCOME AND Unrestricted Designated Unrestricted Designated
ENDOWMENTS funds funds funds Funds
£ £ £ £
Subscriptions, donations 2 12,612 - 7,422 -
and legacies
Income from concerts 11,837 - 2,192 -
Other income 2 6,767 - 710 -
Total 31,216 - 10,234 -
EXPENDITURE
- -
Concert expenses 17,268 6,502
- -
Charitable expenditure 11,068 7,801
Governance costs 877 - 32 -
Friends Scheme costs 114 - 433 -
Total (29,327) - (14,768) -
SURPLUS/(DEFICIT) 1,889 - (4,444) -
FOR THE YEAR
RECONCILIATION
OF FUNDS
Total funds brought 10,164 6,400 14,608 6,400
forward
Total funds carried 12,053 6,400 10,164 6,400
forward
----- End of picture text -----

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes on pages 10 and 11 form part of these financial statements

Page 8

Somerset Chamber Choir

Balance sheet at 31 March 2023

----- Start of picture text -----
Note 2023 2022
CURRENT ASSETS Unrestricted Unrestricted
funds funds
£ £
Debtors 3 2,048 -
Cash at bank and in hand 27,504 30,619
Total 29,552 30,619
CREDITORS
Amounts falling due within one year 4 (11,099) (14,055)
NET CURRENT ASSETS 18,453 16,564
NET ASSETS 18,453 16,564
FUNDS
Unrestricted funds 12,053 10,164
Designated funds (unrestricted) 6,400 6,400
TOTAL FUNDS 18,453 16,564
----- End of picture text -----

The financial statements were approved by the Board of Trustees on ............................................. and were signed on its behalf by:

............................................. …………………………….. Adrian Male, Chair Tim Lewis, Trustee

The notes on pages 10 and 11 form part of these financial statements

Page 9

Somerset Chamber Choir

Notes to the financial statements for the year ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the choir have been prepared in accordance with the requirements of the Companies Act 2006, its constitution, and the Accounting and Reporting by Charities’ Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (FRS 102) (‘the Charities SORP’). The choir is a public benefit entity under FRS 102 and its financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the statement of financial activities on an accruals basis once the choir has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Income is deferred to future periods in respect of ticket sales for concerts where the concert does not take place until after the year end, and where subscriptions are received for the subsequent year.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the choir to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. The musical director is being paid by monthly standing order rather than according to the service provided, and the related expense has been categorised as a charitable expense rather than as a concert expense.

Fixed assets

The choir owns a small amount of office equipment, the costs of which were written off in full in the year of purchase.

Taxation

The choir is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds, including designated funds, can be used in accordance with the charitable objectives of the choir at the discretion of the trustees

Restricted funds can only be used for particular restricted purposes within the objects of the choir. Restrictions arise when specified by the donor or when funds are raised for specific purposes.

Page 10

----- Start of picture text -----
2. INCOME ANALYSIS 2023 2022
£ £
Subscriptions, donations
and legacies
Subscriptions - members 10,732 6,072
Subscriptions - Friends 1,880 810
Donations - 540
Total 12,612 7,422
Other income
Refreshments 970 553
Gift Aid tax refund claimed 4,646 1
CD sales and sundry income 1,151 156
Total 6,767 710
----- End of picture text -----

3. CURRENT ASSETS - DEBTORS

Prepayment of expenditure 2,048 -

4. CURRENT

LIABILITIES

----- Start of picture text -----
Subscriptions received in 9,247 10,120
advance
Donations received re Wells - 1,500
2022
Concert expenditure 1,852 2,435
creditors
11,099 14,055
----- End of picture text -----

5. TRUSTEES’ REMUNERATION AND BENEFITS

No trustee received or was due any remuneration or other benefits in respect of either the year ended 31 March 2023 or the year ended 31 March 2022.

6. RESERVES

The trustees’ policy on reserves is that at each financial year end a balance at least equal to the worst-case loss of one major concert, which has been demonstrated to be approximately £8,000, be held as a contingency against unexpected deficits in the following year.

The designated funds comprise the balance of the Diana van der Klugt legacy received in 2018 of £1,400, and the donation of £5,000 made to the choir in memory of Dorothy Tullett by her daughters

7. RELATED PARTY DISCLOSURES

There were no related party transactions during the years ended 31 March 2023 and 31 March 2022.

Page 11

SOMERSET CHAMBER CHOIR

INCOME AND EXPENDITURE FOR YEAR ENDED 31 March 2023

----- Start of picture text -----
2023 2022
Income
Members’ subscriptions 10,732 6,072
Donations - 540
Friends’ subscriptions 1,880 810
Refreshments 970 553
Gift Aid refunded 4,646 1
CD sales 600 94
Accrual written back 360 -
Sundry income 191 62
Total income 19,379 8,132
Expenditure
Wells concert deficit (3,937) -
-
Curry Rivel concert deficit (3,261)
-
Kings College concert deficit (1,049)
-
Glastonbury concert deficit (1,494)
Friends’ scheme costs (114) (433)
Charitable expenditure
Conductor’s fee and expenses 7,305 4,610
Accompanist 2,120 1,600
Rehearsal hall hire 710 536
Rehearsal tuition costs 385 366
Making Music membership and insurance 186 532
SumUp card reader 47 47
Donation to Ukraine Disasters Fund 50 -
Donation to Turkish earthquake appeal 200 -
Other 65 110
(11,068) (7,801)
Governance costs
Cost of CDs 719 -
Trustee expenses 116 -
Sundry expenses 42 32
(877) (32)
Total expenditure (17,490) (12,576)
Surplus/(deficit) for the year 1,889 (4,444)
----- End of picture text -----

Page 12

SOMERSET CHAMBER CHOIR

ACCOUNT FOR WELLS CATHEDRAL CONCERT FOR THE YEAR ENDED 31 March 2023

----- Start of picture text -----
Mozart Mass in C Minor 2023 2020
£ £ £ £
Income
Ticket sales 8,315 9,158
Programme sales 297 510
Programme adverts 550 350
Donations 1,529 250
Total income 10,691 10,268
Expenditure
Orchestra 6,630 5,350
Vocal soloists 1,750 2,850
Venue hire 4,546 3,681
Music costs 136 77
Performing rights 454 -
Publicity and printing 281 690
Programmes 399 1,017
Box office and ticket costs 372 638
Sundries – Ritchie Hall rehearsal 60 -
Total expenditure (14,628) (14,303)
Deficit (3,937) (4,035)
----- End of picture text -----

The 2020 figures (for the St John Passion) are purely for the purpose of comparison and do not form part of the financial statements for the year ended 31 March 2023

Page 13

SOMERSET CHAMBER CHOIR

ACCOUNT FOR GLASTONBURY CONCERT FOR THE YEAR ENDED 31 MARCH 2023

----- Start of picture text -----
£ £
Income
Ticket sales 1,578
Total income 1,578
Expenditure
Instrumentalists 975
Venue hire 300
Music costs 620
Publicity and printing 469
Programmes 483
Box office and ticket costs 60
Licence fee for readings 165
Total expenditure (3,072)
Deficit (1,494)
----- End of picture text -----

Page 14