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← City Of Birmingham Choir

2025-06-30-accounts

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CITY OF BIRMINGHAM CHOIR (A company limited by guarantee)

REPORT AND FINANCIAL STATEMENTS

30 JUNE 2025 .

Company number: 02081252 Charity number: 1049684

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CITY OF BIRMINGHAM CHOIR

(A company limited by guarantee)

CONTENTS

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an ., Lo . ' Page
Directors' and Trustees' Report 1
Independent Examiner's Report i : . ss “6
Statement of Financial Activities re . 7
Balance Sheet ‘ a 8
Notes forming part of the Financial Statements 9
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CITY OF BIRMINGHAM CHOIR
(A company limited by guarantee)
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DIRECTORS' AND TRUSTEES REPORT
. Year ended 30 June 2025
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The directors and trustees are pleased to present their report and financial statements for the year ended 30 June 2025.

Reference and Administrative Information

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Charity Name ; City of Birmingham Choir
Charity Registration Number 1049684
Company Registration Number 02081252
Registered Office. 40 Bull Street
Birmingham
B4 6AF
Members .
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Board Members

The Board Members, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out below.

P.A.Bowden

T.Low (appointed 15 October 2024)

L.Mair (appointed 15 October 2024)

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A.D.Pannell

T.Siggins ‘

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J.Taylor .

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S.Thebridge

M.Toolan (resigned 15 October 2024)

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S.J.Ward (resigned 15 October 2024)

H.Carslake (Trustee only) (resigned 15 October 2024)

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Company Secretary

T. Siggins .

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CITY OF BIRMINGHAM CHOIR
_(Acompany limited by guarantee)
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DIRECTORS' AND TRUSTEES REPORT © ,
Year ended 30 June 2025
Independent Examiner Bankers
Sally-Ann Reeves FCCA ' Natwest
Broadway . GrandBirmingham Central,(D) Branch a
Worcestershire Unit 24, Grand Central Ground Floor _
Stephenson Place o
. Birmingham ;
coe B2 4BF .
Structure, Governance and Management
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Governing Document
The organisation is a charitable company limited by guarantee, having no share capital. It was incorporated on’5
December 1986 and registered as a charity on 6 October 1995. The charitable company was established under a
Memorandum of Association, which established its objects and powers, and it is governed under its Articles of
Association. In the event of the charitable company being wound up members are required to contribute an
amount not exceeding £1. . ; .
It is exempt from using "Limited" under Section 60 of the Companies Act 2006.
Recruitment and Appointment of the Board of Management
Board members are all members of the choir and are elected to office by choir members.
Trustee Induction and Training . ;
Trustees who are new to the Board are given an induction by an appropriate officer. Training needs are regularly
assessed and training organised accordingly. os
Risk management management ,
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Risk management management , The choir is subject to risk in a number of areas. These include competition in the busy Birmingham arts market place, competition for, and reduction in the size of, the pool from which members are drawn, the complete absence of financial support from professional arts bodies and general economic uncertainty. Latterly, reduced investment retums and cost pressures resulting from the current public expenditure environment increase the risk profile of the choir. Also, the choirs experience is that audience numbers have failed to retum to pre-pandemic levels, with the associated impact on revenue from ticket sales. The board reviews these and other areas of risk on a regular basis and takes appropriate action to mitigate them.

Organisational Structure

The Board reviews its strategy annually. Day to day management of the choir is delegated by the Board to officers, who are all members of the Board, who operate within the agreed strategy and report to the Board regularly

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ky March saw another first for the choir with a “Come and Sing’ day led by Jonathan Willcocks, which included the John Rutter Requiem and Jonathan Willcocks’ own Sing Africa. In May, as part of the choirs commitment to take a singing out into the community, the choir's musical director, Adrian Lucas, together with a group of choir ren members led an “in schools day” at primary schools in central Birmingham and Smethwick to introduce children nes to the joys of singing. ‘ The final concert of the year, in June, was in the Elgar Hail at Birmingham University and was titled “From the a, Sublime to the Ridiculous’. !t included a selection of traditional madrigals interspersed with Elgar piano duets, SE followed by Music to Hear by George Shearing, The Birthday Madrigals by John Rutter, and concluding with 4 Nonsense by Richard Rodney Bennett.

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CITY OF BIRMINGHAM CHOIR (A company limited by guarantee)

DIRECTORS' AND TRUSTEES REPORT

Year ended 30 June 2025

.Objects and Activities

The City of Birmingham Choir exists to provide a platform for education in and the promotion and performance of choral music. In shaping the charitable company's objectives for the year and planning its activities, the Trustees have considered the Charity Commission's guidance on public benefit.

Achievements and Performance

The first concert of the year, in November, was a Raymond Gubbay Spectacular Classics in Birmingham's Symphony Hail. Later that month was a concert at the Bradshaw Hall in the Royal Birmingham Conservatoire, a new venue for the Choir. There was a mix of old and new with Mozart's Mass in C minor, written in 1783, coupled with the Da Vinci Requiem by Cecilia McDowall, written in 2019. The choir was joined by the Westminster Chamber Orchestra on this occasion. December saw the annual performance of Messiah in Symphony Hall with the City of Birmingham Symphony Orchestra as well as a carol concert in the church of St Martin in the Bull Ring.

Financial Review

Net expenditure for the year was £7,126. The choir's charitable activities produced a deficit of £10,325. Fund Raising and Donations totalled £2,069. There was no legacy income during the year.

Future Plans

The trustees plan to continue with their present objectives as set out in this report. The coming year will include a November concert programme of Finzi’s tntimations of Immortality and Michael Hurd’s This Day to Man, with the annual Messiah in December. In April the choir will sing at a Sunday morning and an afternoon service at Liverpoo! Metropolitan Cathedral and the final concert will be at Tewkesbury Abbey in June.

Principal Funding Sources

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Sales of tickets for the choir's concerts were the primary source of funds for the year.

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CITY OF BIRMINGHAM CHOIR (A company limited by guarantee)

DIRECTORS' AND TRUSTEES REPORT

Year ended 30 June 2025

Investment policy

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The Board has previously considered the most appropriate policy for investing funds was in an interest earning bank account. Whilst this will continue as a means of meeting liquidity requirements in relation to concert and project promotion, in the light of the overall level of funds the Board also intends to explore options for the use of ° additional longer term cash based investment

Reserves policy

The choir requires reserves to give it the facility to programme the full range of works in the repertoire, to provide adequate resources to allow for the cancellation of a concert through events outside its control, to provide adequate finance to support the concert planning cycle and to protect it, to some extent, from the uncertainties of the market place in which the choir operates. .

The Board's policy historicaily is to plan for a modest increase in reserves year on year, recognising that there will be occasions when funds will be drawn on to support work that will not cover costs from box office income. The exceptional! legacies received coinciding with the choirs centenary celebrations has enabled these funds to be used to some extent to finance activities that would otherwise have proved to be too costly. The current general reserve of £203,314 (2024: £209,940) is considered to be.adequate, but the Board continues to act to try to minimise any erosion. :

The designated reserve of £8,840 (2024: £9,340) represents funds set aside by the Board to support outreach activities, in particular, ways of encouraging young people to sing, and to develop the skills of members, all part of its continuing Voice Factory initiative. The Board reviews this fund on an annual basis to assess its appropriate level and usage. ‘

Directors’ responsibilities

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The directors (who are also trustees of City of Birmingham Choir for the purposes of charity law) are responsible for preparing the Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income.and expenditure, of the charitable company for that period. In preparing those financial statements, the directors are required to . :

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CITY OF BIRMINGHAM CHOIR (A-company limited by guarantee)

DIRECTORS' AND TRUSTEES REPORT ; "Year ended 30 June 2025

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Directors’ responsibilities (continued)

) The directors are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and the group and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance:and integrity of the corporate and financial information included on the charitable company’s web site. Legislation in the United Kingdom governing the preparation and dissemination of the financial statements may differ from fegislation in other jurisdictions.

Approved by the Board of Trustees and signed on its behalf on 18 February 2026.

T.Siggins Secretary

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CITY OF BIRMINGHAM CHOIR (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CITY OF BIRMINGHAM CHOIR

| report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June ; 2025. )

Responsibilities and basis of report. . ; As the charity's trustees ofthe Company (and also its directors for the purposes ofcompany law) you are ° a responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act"). ‘ Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity's _ examinationaccounts as carried| have followedout under thesectionDirections145 ofgiven the Charitiesby the Charity Act 2011Commission("the 2011underAct").sectionIn carrying145(5)(b)out myof the| 2011 Independent examiner's statement | have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; . or ;

  1. the accounts do not accord with those records; or

° 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a "true and fair view” which is not a matter considered as part of

’ an independent examination; or

  1. the accounts have not been prepared in accordance with the methods and principles of the Statement of - Recommended Practice for accounting and reporting by charities [applicable to charities preparing their ‘accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of ireland (FRS 102)].

| have no concems 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.

Sally-Ann Reeves FCCA Association of Chartered Certified Accountants Broadway Worcestershire

18 February 2026

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CITY OF BIRMINGHAM CHOIR (A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an income and Expenditure Account) Year ended 30 June 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |Restricted|Unrestricted|Funds|Total|Total| |.|Note|Funds|Designated|General|Funds|Funds| |£|£|£|£|£| |Incoming|resources| |Incoming|and|endowments|from:| |Fundraising|and|Donations|-|-|2,069||2,069|1,529| |Legacies|-|—|0)|0)|*|2,058| |Investments|—| |Investment income-|interest|-|-|1,130|1,130|1,244| |Charitable|activities|3|-|-|69,230|69,230|57,224| |Total|FN|-|-|72,429|72,429|||62,055| |Resources expended|,| |Expenditure|on:|.| |Charitable|activities|-|500|79,055|79,555|88,483| |Total|4|-—|500|79,055|79,555|88,483| |Net|movement|in|funds|being| |net|income/(expenditure)|for the|year|-|(500)|(6,626)|(7,126)|(26,428)| |Reconciliation|of funds| |rene balances at the beginning of the|_|9,340|209,940|219,280|245,708| |ven balances at the end of the|8,840|203,314|«212,154|219,280|

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There were no recognised gains or losses for 2025 or 2024 other than those included in the Statement of Financial Activities. All income and expenditure relates to continuing opcrations.

The notes on pages 9 to 13 form part of these financial statements.

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CITY OF BIRMINGHAM CHOIR (A company limited by guarantee)

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’ . BALANCE SHEET TS
As at 30 June 2025
Note 2025 2024
- £ ; £ £ £
Currentassets
Debtors 6 5,489 5,807
Cash at bank and in hand 211,091 214,874 =
SS
216,580 220,681
Creditors: amounts falling due within one 7 (4,426) (1,401)
year
Net current assets 212,154 . 219,280. ;
- Total assets less current liabilities 212,154 219,280 ”
Unrestricted.funds: ; een UT ‘
General 9 : 203,314 209,940
Designated 9 8,840 9,340 —
212,154 219,280 .
Restricted funds | 8 ; - -
Total funds j 212,154 219,280
The Directors consider that the charitable company is entitled to exemption from the requirement to have an
audit under the’ [provisions] [of][ section] [477] [of][ the][ Companies][ Act][ 2006] [("the] [Act")] [and] members [ have] [not]
required the charitable company to obtain an audit for the year in question in accordance with section 476 of
the Act.
The Directors acknowledge their responsibilities for ensuring that the chantable company keeps accounting
records which comply with section 386 of the Act and for preparing financial statements which give a true and
fair view of the state of affairs of the charitable company as at 30 June 2024 and of the deficit for the year then
ended in accordance with the requirements of sections 394 and 395 of the Act and which: comply with the -
requirements of the Companies Act 2006 relating to the financial statements so far as applicable to the
company. :
The financial statements have been prepared in accordance with the special provisions relating to companies
subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial statements were approved by the Board of Management on 18 February 2026 and signed on its
behalf by:
A.D.Pannell T.Siggins
Director Secretary :
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CITY OF BIRMINGHAM CHOIR
(A company limited by guarantee)
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NOTES TO THE FINANCIAL STATEMENTS
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Year ended 30 June 2025
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  1. Accounting policies

1.1. Basis of preparation

The financial statements of the charitable company, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. .

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1.2 Fund accounting
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Unrestricted funds

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Unrestricted funds represent funds that are expendable at the discretion of the Board in the furtherance of the objects of the charitable company. Such funds may be held in order to finance both working capital and capital investment. Designated funds are those funds which are unrestricted in nature but which have been designated by the Board to be used in a particular manner.

1.3. Incoming resources All incoming resources are included in the Statement of Financial Activities when the charitable company is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: .

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e Voluntary income by way of grants, donations and gifts is included in full in the Statement of
Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of
a specific performance by the charitable company, are recognised when it becomes unconditionally
entitled to the grant.
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Expenditure is recognised on an accrual basis asa

liability incurred.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charitable company and include audit fees and costs linked to the strategic management of the charitable company. ;

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CITY OF BIRMINGHAM CHOIR (A company limited by guarantee)

NOTES TO'THE FINANCIAL STATEMENTS

Year ended 30. June 2025

1.4 Resources expended (continued)

So, :

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designedto reflect the use of the resource. Costs relating to a particular activity comprise both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ‘ ; : ; VAT ~ Value added tax is not recoverable by the charitable company, and as such is included in the relevant _ costs in the Statement of Financial Activities and tangible fixed assets , Cash at bank and and in hand : Cash at bank and in‘hand includes cash and short term highly liquid investments with short term maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ‘ , Debtors and creditors receivable/payable within one year year Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. ,

1.5° VAT ~

1.7 Debtors and creditors receivable/payable within one year year

1.8 Going Concern

| The financial statements have been prepared on a going concem basis as the trustees believe that no ‘material uncertainties exist. The trustees have considered the level of funds held and the expected level ; of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

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2 = Net(outgoing)/incoming resources Net(outgoing)/incoming resources 2025 2024
£ £
Theseare statedaftercharging the following: :
Independent Examiner's remuneration : . 550_—Ct . 550
3 ~=Analysis ofincome 2025 2024
. £ £
income from charitable activities
, Ticket sales and fees earned , . 43,559 .. .32,096
Membership subscriptions 19,917 18,976
Christmas TreatsCD Sales oO, ; 85 . 75
Gift aid refunds
.		 . §,239 5,457
Associates . 430 — 620
69,230 57,224

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CITY OF BIRMINGHAM CHOIR (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

Year ended 30 June 2025

4 Analysis ofexpenditure ; 2025 2024
Performance Governance Total Total
; _ £ £.
Expenditure on charitable activities: ‘
Concertand Voice Factory Projects Costs 56,077 56,077 63,198
_ Marketing , 1,832 1,832 2,468
Conductors' fees 8,490 8,490 8,703
Accompanist fees 3,784 3,784 4,179
Rehearsal room 6,749 6,749 6,580
Printingand stationery 0 0 285
Costumes (159) (159) (135)
Music and folders 275 275 1,252
Support costs allocated to activities:
insurance 289 289 283
Legal and professional : 550 550 550
Miscellaneous 1,668 1,668 1,120
: 79,005 550 79,555 88,483
5 Staffcosts
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The charity has no employees for the periods 2025 or 2024 other than Trustees, who did not receive any remuneration (2024 £NIL). No employee received remuneration amounting to more than £60,000 in either year.

6 Trustees’ remuneration and benefits

There were no trustees’ remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

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7 ~~ Taxation

As acharitable company, City of Birmingham Choir is exempt from tax on income and gains falling within - section 478 of the Taxes Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen within the charitable company.

8 Debtors: amounts duewithin oneyear 2025 2024
£ £
- Gift aid reclaimable 5,239 4,952
Legacies - -
Debtors control account 250 855
5,489 5,807
9 Creditors: amounts duewithin oneyear 2025 2024
£ £
Sundrycreditors 4.426 1.401

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CITY OF BIRMINGHAM CHOIR (A company limited by guarantee)

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NOTES TO'THE FINANCIAL STATEMENTS

Year ended 30 June 2025

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10 Restricted Funds : : .
The fundsofthe charitablecompany include restricted funds comprising unexpended balances ofdonations
and grants, held on trust, to be appliedfor forspecific purposes, as follows: - ; ,
-
.
,		 -
:		 Balancesat
1 July2024
7
£		 Income
£		 .
Expenditure
£		 = - Balances at
3June2025
“£
Restricted funds - - - -
The restrictedfundswereattributable totheCentenary Fund, afundbeingaccumulated to support activities
marking the choirs 100th anniversary.
11 > Unrestrictedfunds
- - Balances at
4 July2024		 Income .
Expenditure		 Balances at
30June2025
£ £ £ £
Generalfunds 209,940 72,429 79,055) 203,314
Designated funds 9,340 - 0 500 - 8,840
219,280 72,429.
—		 ; 79,555 . 212,154

The designated fund is used for the "Voice Factory initiative", which is used to fund voice training, and workshops and for other special projects.

12 - Analysis ofnetassetsbetweenfunds Analysis ofnetassetsbetweenfunds Unrestricted Restricted 7 Total
Bankdepositaccount
Othercash atbankand inhand
Net debtors and creditors		 i
hand		 85,062
126,029
1,063		 -
St
-		 85,062
126,029
1,063
o _ 212,154 = 212,154

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CITY OF BIRMINGHAM CHOIR (A company limited by guarantee)

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NOTES TO THE FINANCIAL STATEMENTS

Year ended 30 June 2025

13. Comparatives for the Statement of Financial Activities

Restricted Funds

The funds of the charitable company include restricted funds comprising unexpended balances of donations and grants, held on trust, to be applied for specific purposes, as follows:

Balances at
1 July2023		 income F
Balances at
Expenditure = 39June2024		 F
Balances at
Expenditure = 39June2024
£ £ £ £
Restricted funds - - - -

The restricted funds are attributable to the “Voice Factory initiative" which is used to fund voice training and choir workshops, and the Centenary Fund, a fund being accumulated to support activities marking the choirs 100th anniversary.

Unrestricted funds

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Balances at . Balances at
4 July 2023 Income Expenditure 30 June 2024
£ £ £ £
General funds 236,158 62,055 88,273 209,940
Designated funds 9,550 - 210 9,340
245,708 62,055 88,483 219,280
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The designated fund is used for the "Voice Factory initiative”, which is used to fund voice training, and workshops and for other special projects.

Analysis of net assets between funds

Analysis of net assetsassets between funds
Unrestricted Restricted Total
£ £ £
Bank deposit account 83,950 - 83,950
Other cash at bank and in hand 130,924 - 130,924
Net debtors and creditors 4,406 - 4,406
"219280 - 219,280

14 Trustees and Related Parties

None of the trustees (or any parties connected with them) received any remuneration or reimbursement of expenses during the year. During the year the choir received a donation of £1,000 from Dumbreck Charity of which Hugh Carsiake wasa trustee.

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