## Report of the trustees and
## Unaudited statutory financial statements for the year ended 31 March 2025
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 2024||
|Concert account – Kings College, Taunton, February 2025||
**Page 2**
**Somerset Chamber Choir**
## **Trustees**
Adrian Male (Chair) Philip Bevan Janice Collins Becky Elderton Jane Harris Anthony Leigh Tim Lewis Annette Milburn Mel Rendell Ray Singleton Rachel Williams Lin Winston
Appointed on 25 November 2024 Resigned on 25 November 2024
**Independent examiner** David Hallett FCA Read & Co Chartered Accountants 1 Park Gardens Yeovil Somerset BA20 1DW
## **Bank**
Lloyds Bank 31 Fore Street Taunton Somerset TA1 1HN
**Page 3**
**SOMERSET CHAMBER CHOIR REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025**
## **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.
## **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 8 and the balance sheet on page 9. Net funds decreased over the year by £154 (2024: increase of £6,819). At 31 March 2025, the balance of unrestricted funds was £23,142 (2024: £25,272).
## **FUNDRAISING DISCLOSURES**
The choir had no fundraising activities requiring disclosure under S162A of the Charities Act 2011.
**Page 4**
## **ACTIVITIES AND ACHIEVEMENTS**
On Saturday 27[th] July 2024, Somerset Chamber Choir held its main musical celebration for its 40th anniversary year with a very well attended concert in Wells Cathedral. ‘Sound The Trumpet’ with a special arrangement of Tallis’s 40 part motet, Spem in Alium to mark the occasion, along with Bach Magnificat, Purcell Come Ye Sons of Art and works by Handel and H Praetorius were performed alongside internationally acclaimed baroque orchestra, Florilegium and soloists Emily Vine (soprano) Amy Carson (soprano), Tristram Cooke (counter-tenor), Kieron White (tenor) and Angus McPhee (baritone). Both audience and choir much enjoyed the occasion as a worthy celebration of four decades of singing. The audience was joined by a number of former singers and Friends of the choir.
The trustees and members of the choir wished to recognise the importance and musical contribution over the many years of accomplished musicians Anita D’Attellis and Richard Pearce who are and have been two of our choir accompanists. The choir has been fortunate to work with musicians of the very highest calibre and showcase concerts were arranged for Anita and Richard to follow the choir’s summer concert.
‘Toccata’ was performed by Richard Pearce on 21[st] September 2024 at St John’s Church, Taunton. The organ recital included JS Bach Toccata and Fugue in D Minor, Widor Toccata from Symphony No 5 and works by Vierne, Puccini, Stanley, Dupre and Judith Bingham.
Anita performed ‘Rhapsody’ to an appreciative audience in Taunton Minster on Saturday 5[th] October 2024. The piano recital included works by Schubert, Gershwin, Scriabin, Rachmaninov and Liszt.
The Spring concert was performed at King’s College Chapel, Taunton on Sunday 16th February. ‘Nordic Lights’ was a significant departure from the choir’s usual repertoire with choral works by Nordic composers Sandstrom, Gjeilo, Jansson, Mantyjarvi, Thorvaldsdottir and others and with Divertimento String Quartet, Thomas Humphreys (baritone) and Anita D’Attellis (piano). The audience and choir members were hugely appreciative of the beautiful but largely unknown music.
The trustees and musical director have worked hard to bring a greater variety of choral music and styles to the choir’s recent concerts and which has seen an upturn in both audience numbers and applications for singing membership.
Innovative programmes have now been developed for concerts over the next two years to provide greater time for planning and funding whilst choir finances have been stabilised by careful spending and larger audiences.
## **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 two vice-presidents, who are appointed by the Board of Trustees from time to time, as follows:
**Patron**
Dame Emma Kirkby
**Vice presidents and co-founders** Adrian Male
Anthony Leigh
**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 SCC_
19[th] October 2025
**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 2025 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:
- examine the accounts under Section 145 of the 2011 Act
- to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
- to state whether particular matters have come to my attention.
## **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:
- (1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
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.
David Hallett FCA
Read & Co Chartered Accountants 1 Park Gardens Yeovil Somerset BA20 1DW
19[th] October 2025
**Page 7**
**Somerset Chamber Choir**
## **Statement of financial activities for the year ended 31 March 2025**
**----- Start of picture text -----**
Note 2025 2025 2024 2024
INCOME AND Unrestricted Designated Unrestricted Designated
ENDOWMENTS funds funds funds Funds
£ £ £ £
Subscriptions, donations 3 15,861 - 13,495 -
and legacies
Income from concerts 18,588 - 17,062 -
Gift Aid 3,433 3,139
Other income 3 2,062 - 2,010 -
Total 39,944 - 35,706 -
EXPENDITURE
- -
Concert expenses 28,736 19,369
- -
Charitable expenditure 10,388 8,797
Governance costs 688 - 624 -
Friends Scheme costs 286 - 97 -
Marketing advice 750 -
Sponsorship 400 -
Total 40,098 (1,150) (28,887) -
(DEFICIT)/SURPLUS (154) - 6,819 -
FOR THE YEAR
RECONCILIATION
OF FUNDS
Total funds brought 18,046 6,400 11,227 6,400
forward
Total funds carried 17,892 5,250 18,046 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 2025**
**----- Start of picture text -----**
Note 2025 2024
CURRENT ASSETS Unrestricted Unrestricted
funds funds
£ £
Debtors 4 3,965 108
Cash at bank and in hand 12,631 33,941
Deposit with UTB 15,000 -
Total 31,596 34,049
CREDITORS
Amounts falling due within one year 5 (8,454) (9,603)
NET CURRENT ASSETS 23,142 24,446
NET ASSETS 23,142 24,446
FUNDS
Unrestricted funds 17,892 18,046
Designated funds (unrestricted) 5,250 6,400
TOTAL FUNDS 23,142 24,446
**----- End of picture text -----**
The financial statements were approved by the Board of Trustees on 19[th] October 2025 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 2025**
## **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..
## **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.
## **2. Prior year adjustment**
An adjustment has been made to reconcile the opening reserves previously reported at 1 April 2023 with the general ledger balances at that date by reducing the reserves of £12,053 by £826 to £11,227. This adjustment has had no effect on the results for the year ended 31 March 2025.
**Page 10**
**----- Start of picture text -----**
3. INCOME ANALYSIS 2025 2024
£ £
Subscriptions, donations and
legacies
Subscriptions - members 13,035 10,963
Subscriptions - Friends 2,800 2,090
Donations 26 442
Total 15,861 13,495
Other income
Refreshments 1,103 1,057
Gift Aid tax refund claimed - 3,139
CD sales, accruals written back and 959 953
sundry income
Total 2,062 5,149
4. CURRENT ASSETS - DEBTORS
Prepayment of expenditure 532 108
Gift Aid receivable for 2023/24 3,433 -
Total 3,965 108
**----- End of picture text -----**
## **5. CURRENT LIABILITIES**
|**5. CURRENT LIABILITIES**|||
|---|---|---|
|Subscriptions and donations received
in advance|8,454|9.543|
|Concert expenditure creditors|-|150|
||8,454|9,603|
## **6. TRUSTEES’ REMUNERATION AND BENEFITS**
No trustee received or was due any remuneration or other benefits in respect of either the year ended 31 March 2025 or the year ended 31 March 2024.
## **7. 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 £250, and the donation of £5,000 made to the choir in memory of Dorothy Tullett by her daughters in 2020. During the year ended 31 March 2025, £400 was spent on sponsoring the Taunton Young Singer of the year, and £750 was spent on marketing advice received from Hannah Fleming Hill. Both amounts were drawn down from the Diana van der Klugt designated fund.
## **8. RELATED PARTY DISCLOSURES**
There were no related party transactions during the years ended 31 March 2025 and 31 March 2024.
**Page 11**
## **SOMERSET CHAMBER CHOIR**
## **INCOME AND EXPENDITURE FOR YEAR ENDED 31 March 2025**
**----- Start of picture text -----**
2025 2024
£ £ £ £
Income
Members’ subscriptions 13,035 10,963
Friends’ subscriptions 2,800 2,090
Donations 26 442
Refreshments 1,103 1,057
Gift Aid refunded 3,433 3,139
-
Taunton Minster concert surplus 3,010
CD sales 405 407
Accruals written back - 490
Surplus on 40th anniversary party 385
Scores hired to other choirs 111
Sundry income 58 56
Total income 21,356 21,654
Expenditure
Wells concert deficit 8,206 5,317
Kings Taunton concert deficit 866 -
Amicus recitals deficit 1076 -
Friends’ scheme costs 286 97
(10,434) (5,414)
Charitable expenditure
Conductor’s fee and expenses 6,678 5,367
Accompanist 2,395 1,870
Rehearsal hall hire 660 780
Rehearsal tuition costs 282
Making Music membership and insurance 394 377
Website design 261 -
Net cost of RL gifts & quiz - 121
(10,388) (8,797)
Governance costs
Cost of CDs 480 492
Trustee expenses 68 60
Sundry expenses 140 72
(688) (624)
Total expenditure (21,510) (14,835)
(Deficit)/surplus for the year (154) 6,819
**----- End of picture text -----**
**Page 12**
## **SOMERSET CHAMBER CHOIR**
## **ACCOUNT FOR WELLS CATHEDRAL CONCERT FOR THE YEAR ENDED 31 March 2025**
**----- Start of picture text -----**
Sound the Trumpet (Spem & Bach 2025 2024
Magnificat etc)
£ £ £ £
Income
Ticket sales 12,993 9,524
Programme sales 361 297
Programme adverts 450 750
Donations 26 10
Total income 13,830 10,581
Expenditure
Orchestra 9,466 6,216
Vocal soloists 4,338 1,000
Venue hire 5,088 4,830
Music costs 660 1,778
Performing rights - 549
Publicity and printing 629 361
Programmes 1,115 664
Box office and ticket costs 680 500
Sundries – Ritchie Hall rehearsal 60 -
Total expenditure (22,036) (15,898)
Deficit (8,206) (5,317)
**----- End of picture text -----**
**Page 13**
## **SOMERSET CHAMBER CHOIR**
## **ACCOUNT FOR KINGS TAUNTON /TAUNTON MINSTER CONCERT FOR THE YEAR ENDED 31 MARCH 2025**
**----- Start of picture text -----**
Nordic Lights (Missa Popularis etc) 2025 2024
£ £ £ £
Income
Ticket sales 3,405 5,980
Programme sales 170 351
Programme adverts 150 150
Total income 3,725 6,481
Expenditure
Vocal soloist/Instrumentalists 1,700 1,000
Venue hire 1,250 385
Music costs 712 647
Publicity and printing 486 530
Programmes 275 618
Box office and ticket costs 168 291
Total expenditure (4,591) (3,471)
(Deficit)/Surplus (866) 3,010
**----- End of picture text -----**
## **Amicus concerts**
**----- Start of picture text -----**
Income
R. Pearce at St Johns 408
Anita at Taunton Minster 625
Total income 1,033
Expenses
R. Pearce fee 750
St. John’s cost 192
Taunton Minster cost 280
Anita’s fee 565
Publicity 168
Printing programmes 119
Flowers 35
Total expenses (2,109)
Deficit (1,076)
**----- End of picture text -----**
**Page 14**