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2025-12-31-accounts

Charity number: 1041130

THE MANSFIELD AND DISTRICT MALE VOICE CHOIR

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

THE MANSFIELD AND DISTRICT MALE VOICE CHOIR

CONTENTS
Page
Reference and administrative details of the charity, its trustees and advisers 1
Trustees' report 2 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 12

THE MANSFIELD AND DISTRICT MALE VOICE CHOIR

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees Geoff Hursthouse, Chairman
John Wakeland, Treasurer
Eileen Lawrence, Secretary
Charity registered
number 1041130
Correspondence Eileen Lawrence
address 14 Wheatfield Way
Sutton in Ashfield
Nottinghamshire
NG17 3EU
Bankers Virgin Money
26 West Gate
Mansfield
Nottinghamshire
NG18 1HS
President David W Marriott

Page 1

THE MANSFIELD AND DISTRICT MALE VOICE CHOIR

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their annual report together with the financial statements of the charity for the year from 1 January 2025 to 31 December 2025. The trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the Charities Act 2011.

Objectives and activities

a. Policies and objectives

To give pleasure, promote, educate, train and spread the appreciation of music by the use of choral singing.

To support and donate to other charities.

In setting objectives and planning for activities, the trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Achievements and performance

a. Main achievements of the charity

2025

Page 2

THE MANSFIELD AND DISTRICT MALE VOICE CHOIR

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Achievements and performance (continued)

18 December Concert at the Forest Town Arena with Newstead Brass

Financial review

a. Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

We hold cash at bank of £49,463 of unrestricted funds. These funds are held in order to meet any unforeseen expenditure that may occur. We aim to hold at least £10,000 in reserve at the year end.

Structure, governance and management

a. Constitution

The Mansfield and District Male Voice Choir is a registered charity, number 1041130, and is constituted under a constitution, adopted on 5 July 1994, as amended on 12 April 2005 and 12 April 2011.

b. Methods of appointment or election of trustees

The management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the constitution.

c. Organisational structure and decision-making policies

Choir of approximately 30 members led by a musical director (paid) and accompanist (paid).

3 elected trustees (chairman, secretary and treasurer).

An elected committee consisting of 10 members.

The choir meets every Tuesday for practice at the St Augustine's Church, Abbott Road, Mansfield.

d. Financial risk management

The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Approved by order of the members of the board of trustees and signed on their behalf by:

Geoff Hursthouse

(Chair of Trustees) Date: 7 February 2026

Page 3

THE MANSFIELD AND DISTRICT MALE VOICE CHOIR

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

Independent Examiner's Report to the Trustees of The Mansfield and District Male Voice Choir ('the charity')

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2025.

Responsibilities and Basis of Report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work or for this report.

Signed: Jonathan Wilson

Dated: 11 February 2026

Jonathan Wilson Chartered Accountant

Page 4

THE MANSFIELD AND DISTRICT MALE VOICE CHOIR

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2025
£
5,921
37,157
9
43,087
39,470
39,470
3,617
45,846
3,617
49,463
Total
funds
2025
£
5,921
37,157
9
43,087
39,470
39,470
3,617
45,846
3,617
49,463
Total
funds
2024
£
2,232
44,547
32
46,811
51,910
51,910
(5,099)
50,945
(5,099)
45,846

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 7 to 12 form part of these financial statements.

Page 5

THE MANSFIELD AND DISTRICT MALE VOICE CHOIR

BALANCE SHEET AS AT 31 DECEMBER 2025

Note
Current assets
Cash at bank and in hand
Current liabilities
Total net assets
Charity funds
Unrestricted funds
10
Total funds
2025
£
49,463
49,463
49,463
49,463
2024
£
45,846
45,846
45,846
45,846

The financial statements were approved and authorised for issue by the trustees on 07 February 2026 and signed on their behalf by:

Geoff Hursthouse (Chair of Trustees)

John Wakeland (Treasurer)

The notes on pages 7 to 12 form part of these financial statements.

Page 6

THE MANSFIELD AND DISTRICT MALE VOICE CHOIR

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. Accounting policies

1.1 Going concern

At the date of signing there is a degree of uncertainty about the economic impact of the wider geopolitical environment and the cost of living. The trustees continue to monitor the position closely however they believe the charity has sufficient reserves to continue at its current level of activity and therefore continue to adopt the going concern basis.

1.2 Basis of preparation of financial statements

The financial statements are prepared on a receipts and payments basis in accordance with section 133 of the Charities Act 2011.

The receipts and payments account is a factual record of money received and paid during the financial year.

The statement of assets and liabilities is a list of significant possessions and outstanding obligations at the end of the financial year.

1.3 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

1.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 7

THE MANSFIELD AND DISTRICT MALE VOICE CHOIR

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. Accounting policies (continued)

1.7 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.8 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

2. General information

The Mansfield and District Male Voice Choir is an unincorporated charity registered in England and Wales, registration number 1041130.

3. Income from donations and legacies

Unrestricted
funds
2025
£
Donations
5,921
Total 2024
2,232
Total
funds
2025
£
5,921
2,232
Total
funds
2024
£
2,232

Page 8

THE MANSFIELD AND DISTRICT MALE VOICE CHOIR

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

4. Income from charitable activities

Unrestricted
funds
2025
£
Concerts
7,853
Subscriptions
8,100
Sponsorship
1,816
Visits and social events
19,388
37,157
Total 2024
44,547
Total
funds
2025
£
7,853
8,100
1,816
19,388
37,157
44,547
Total
funds
2024
£
14,302
8,090
2,415
19,740
44,547

5. Investment income

Unrestricted
funds
2025
£
Bank interest
9
Total 2024
32
Total
funds
2025
£
9
32
Total
funds
2024
£
32

Page 9

THE MANSFIELD AND DISTRICT MALE VOICE CHOIR

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

6. Analysis of expenditure on charitable activities

Summary by cost type

Unrestricted
funds
2025
£
Musical director, assistant musical director and accompanist
6,206
Visits
20,720
Concert expenses
3,088
Rent of practice room and storage costs
2,350
Computer equipment
1,559
Donations and presents
-
Insurance
457
Music, musical equipment, uniforms and uniform bonds
409
Office costs
1,088
Accountancy fees
450
Social events
3,143
39,470
Total 2024
51,910
7.
Independent examiner's remuneration
Fees payable to the charity's independent examiner for the independent
examination of the charity's annual accounts
Total
2025
£
6,206
20,720
3,088
2,350
1,559
-
457
409
1,088
450
3,143
39,470
51,910
2025
£
450
Total
2024
£
4,780
15,317
6,250
2,257
-
3,227
-
953
2,119
450
16,557
51,910
2024
£
450

8. Trustees' remuneration and expenses

During the year, no trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 31 December 2025, no trustee expenses have been incurred (2024 - £NIL).

Page 10

THE MANSFIELD AND DISTRICT MALE VOICE CHOIR

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

9. Financial instruments

2025 2024
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 49,463 45,846

Financial assets measured at fair value through income and expenditure comprise bank balances.

10. Statement of funds

Statement of funds - current year

Unrestricted funds
General funds
Statement of funds - prior year
Unrestricted funds
General funds
Balance at 1
January
2025
£
45,846
Balance at
1 January
2024
£
50,945
Income
£
43,087
Income
£
46,811
Expenditure
£
(39,470)
Expenditure
£
(51,910)
Balance at
31
December
2025
£
49,463
Balance at
31
December
2024
£
45,846

Page 11

THE MANSFIELD AND DISTRICT MALE VOICE CHOIR

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

11. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Current assets
49,463
Analysis of net assets between funds - prior year
Unrestricted
funds
2024
£
Current assets
45,846
Total
funds
2025
£
49,463
Total
funds
2024
£
45,846

12. Related party transactions

There are no related party transactions that require disclosure.

Page 12