Accounts for the year ended 31 December 2024
Charity Number: 1078233 (England & Wales)
Durham Cathedral Choir Association
Accounts for the year ended 31 December 2024 Charity Number: 1078233 (England & Wales)
## **Index**
|**Index**||
|---|---|
||**Page**|
|Receipts and Payments Account|1|
|Statement of Assets and Liabilities|2|
|Notes to the Accounts|3-4|
Durham Cathedral Choir Association
Accounts for the year ended 31 December 2024 Charity Number: 1078233 (England & Wales)
## **Receipts and Payments Account**
## **For the Year Ended 31 December 2024**
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Restricted Unrestricted 2024 2023
Funds Funds Total Funds Total Funds
£ £ £ £
Note 5 Note 4
Receipts
Donations & Legacies 261,846 2,358 264,204 2,917
-
Subscriptions & 1,807 1,807 1,832
Membership
Events - 2,189 2,189 860
Interest Income 6,287 1,092 7,379 1,973
Gift Aid - 7,142 7,142 -
Other Trading Income - 52 52 394
Total Receipts 268,133 14,640 282,773 7,976
Payments
Raising Funds
Events - (246) (246) 307
Travel & Subsistence - (1,026) (1,026) -
Musicians (4,103) (4,580) (8,683) 7,181
Equipment <£500 - - 563
IT Software & - (244) (244) 134
Consumables
Printing & Stationary - (766) (766) 979
Advertising & Marketing (300) (300) -
Total Raising Funds (4,103) (7,162) (10,565) (9,164)
Charitable Activities
School fees (6,549) - (6,549) -
Musicians (4,103) (4,580) (8,683) 7,181
Total Charitable Activities (10,652) (4,580) (15,232) 7,181
Total Expenditure (10,652) (7,162) (17,814) 9,164
Increase/(Decrease) in 257,481 7,478 264,959 (1,188)
Funds
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1
Durham Cathedral Choir Association Accounts for the year ended 31 December 2024 Charity Number: 1078233 (England & Wales)
## **Statement of Assets and Liabilities**
## **For the Year Ended 31 December 2024**
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Notes Restricted Unrestricted 2024 2023
Funds Funds
eeee eee ee ee
Total Funds Total Funds
£ £ £ £
Investments 2 299,012 40,388 339,400 71,270
Cash Funds
a Barclays (1,054) 14,466 13,412 10,249
ee
Total Assets 3&4 297,958 54,854 352,812 81,519
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The notes on pages 3 to 4 form part of these accounts.
The above accounts were approved by the Trustees on 12 October 2025 and signed on their behalf by:
……………………………… M J Stewart Chair
… . Kate Ayres Treasurer
2
Durham Cathedral Choir Association Accounts for the year ended 31 December 2024 Charity Number: 1078233 (England & Wales)
## **Notes to the accounts**
## **1. Accounting Policies**
Basis of Accounting: Theses accounts have been prepared on a Receipts basis.
## **2. Investments**
Investments are held with the Church of England Investment Fund through the CCLA. The fund invested in has two aims: to grow its capital value over time, so that this does not decrease in real terms with inflation and providing a regular income stream to the charity.
For the financial year ending 31 December 2024, the fund yielded a return of 5.09%, which fell a long way short of the benchmark’s performance of 15.30% for the corresponding period. However, when evaluated over a span of five years, the fund has consistently delivered an average annual return of 6.82%, just falling short of the benchmark’s average of 7.40%. All investments come with variation in returns and despite a poorer performance in 2024, the CCLA funds still continue to be considered a sound investment choice for the DCCA.
## **3. Unrestricted Funds**
The General Fund is an unrestricted fund, available for the general purposes of the charity.
|charity.||||||
|---|---|---|---|---|---|
||**Bal B/f**|**Income**|**Expenditure**|**Gain/(Loss)**|**Bal C/f**|
||**£**|**£**|**£**|**£**|**£**|
|**General**|**43,200**|**14.640**|**(7,162)**|**4,175**|**54,853**|
Reserves Policy: The Group’s policy on reserves is to hold sufficient resources to continue to charitable activities of the Group should income fall short of running costs. The Trustees consider the Group should hold a sum equivalent to 6 months running costs in the General Fund to cover imminent payments should they arise. At 31 December 2024 the balance in this fund is shown above and satisfies this policy.
## **4. Restricted Funds**
Restricted Funds are only available to be used for the specific designated purpose.
||**Bal B/f**|**Income**|**Expenditure**|**Gain/(Loss)**|**Bal C/f**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Raising a Voice**|23,532|569|(6,549)|2,303|19,856|
|**Instrument**|800|50|(500)|-|350|
|**DCOCA**|13,987|378|-|1,529|15,894|
3
Durham Cathedral Choir Association Accounts for the year ended 31 December 2024 Charity Number: 1078233 (England & Wales)
|**Rushford**|-|267,135|(3,603)|(1,673)|261,859|
|---|---|---|---|---|---|
|**Total**|**38,319**|**268,132**|**(10,652)**|**2,159**|**297,959**|
The ‘Raising a Voice’ fund is held to provide to grants for chorister families, who would otherwise be unable to afford fees.
DCOCA Fund is held in investment for the Durham Cathedral Old Chorister Association.
The Instrumental Fund arises from the Palatinate Ensemble set-up which no longer operates. It is for supporting instrumental, rather than sung music at Durham Cathedral.
The Rushford Fund is held to pay the costs of the third cathedral organist.
4
Trustees’ Annual Report for the Year Ended
01 January 2024 - 31 December 2024
**Report Contents**
|**Report Contents**|**Report Contents**|
|---|---|
|**Item**
**Page**||
|Trustees’ Annual Report
2||
|Financial Summary
5||
|Statement of Independent Examiner|7|
Durham Cathedral Choir Association Registered Charity Number: 1078233 The Chapter Office The College Durham DH1 3EH
## **Trustees’ Annual Report for the period**
## **Objectives and Activities**
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Summary of the purposes of Durham Cathedral Choir Association (DCCA) is governed
the charity as set out in its by a Constitution that was adopted by members on 21
governing document (SORP October 1999 and, as amended, on 19 May 2019, and
Reference Para 1.17) registered as Charity number 1078233. Its objective is to
advance the education of the public in the art and science
of English cathedral music by supporting and furthering the
provision of this music by organists, by Durham Cathedral
Choir, and by Durham Cathedral Consort of Singers, thus
helping to ensure that its tradition is maintained and
developed as part of the Cathedral’s worship and heritage.
Summary of the main The main activities held in this respect have been:
activities in relation to those The raising of funds for the Association through the
purposes for the public collection of annual subscriptions and the soliciting of
benefit, in particular, the one-off, regular donations, and legacies.
activities, projects or A programme of concerts and events including recitals,
services identified in the concerts by the Cathedral Consort and the Cathedral
accounts. (SORP Reference Scholars, a book launch, and a poetry reading with vocal
Para 1.17 and 1.19) accompaniment
The Association was able to continue to support its
beneficiaries through:
The support of chorister bursaries through the funds
donated to Raising a Voice, the Cathedral’s fundraising
campaign.
Undertaking to contribute substantially to the salary of
an Assistant Organist (from September 2024), using the
income from a legacy left to DCCA in 2023
Statement confirming The Trustees are satisfied that the aims and objectives of
whether the trustees have the charity, and the activities reported on in this report meet
had regard to the guidance the two key principles regarding public benefit as set out by
issued by the Charity the Charity Commission's general guidance in this area.
Commission on public
benefit. (SORP Reference
Para 1.18)
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## **Achievements and Performance**
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.(SORP Reference
Para 1.20)|
During 2024 the Charity has begun an open-ended
commitment of £10,000 p.a. towards the salary of
an Assistant Organist at Durham Cathedral. Without
our contribution, the Cathedral would not be able to
afford a third organist at this time.
DCCA continues to pay the school fees of a
chorister who could not otherwise be in the choir
(c.£6,500).
We have put on 4 fundraising concerts of high
quality, and offered members and supporters a short
concert before the AGM sung by the Cathedral
Choir to thank them for their support throughout the
year.|
|---|---|
## **Structure, Governance and Management**
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Type of governing document Constitution
(SORP Reference Para
1.25)
How is the charity Unincorporated Association
constituted? (SORP
Reference Para 1.25)
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|**Structure, Governance and Management**|**Structure, Governance and Management**|
|---|---|
|Type of governing document
(SORP Reference Para
1.25)
Constitution||
|How is the charity
constituted? (SORP
Reference Para 1.25)
Unincorporated Association||
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees. (SORP Reference
Para 1.25)|The Association is administered and managed by members
of the Committee of the Association.
The Committee comprises:
Four members, elected at the Annual General
Meeting for a term of one year, of which at least two
members will be parents of current Choristers of
Durham Cathedral;
A Canon Residentiary, appointed by the Chapter of
Durham Cathedral;
A representative of the Chorister School, appointed
by the Headmaster;
A Lay Clerk, and a Choral Scholar or Organ Scholar
of Durham Cathedral, appointed by serving
members of the Cathedral Choir;
A member of Durham Cathedral Consort of Singers,
appointed by serving members of Durham Cathedral
Consort of Singers;
The Master of the Choristers and Organist of
Durham Cathedral, or the Sub-Organist deputed by
the former;
A representative of Durham Cathedral Old
Choristers’ Association, appointed by that
Association;
A maximum of five co-options appointed at the
discretion of the Committee for one year.|
## **Reference and Administrative details**
## **Names of the charity trustees who manage the charity**
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Date Name of person (or
Dates
appointed a body) entitled to
Trustee name Office (if any) appointed
Trustee appoint trustee (if
to Office
any)
Martha Chair 13 May 1 Nov DCCA Committee
1
Stewart 2018 2023
Kate Ayres Treasurer 16 Oct 1 Nov DCCA Committee
2
2022 2022
Position Hon Secretary DCCA Committee
3
Vacant
The Revd Canon Residentiary 17 Nov Chapter of
4 Canon Michael 2018 Durham
Hampel Cathedral
Kieran Representative of 19 Sept Durham
McLaughlin Durham Cathedral 2021 Cathedral
5
Schools Foundation Schools
Foundation
Daniel Cook Master of the 1 Sep Chapter
6
Choristers 2017
Jonathan Representative of the 15 Sep Durham
Hughes Old Choristers’ 2017 Cathedral Old
7
Association Choristers
Association
Dr Venetia Representative of 15 Oct 1 Oct Durham
Bridges Durham Cathedral 2023 2023 Cathedral
8
Consort of Singers Consort of
Singers
Georgina Chorister Parent 16 1 Nov
9 Wilczek October 2022
2022
Dr Amaleena Chorister Parent Rep 15 Oct 1 Nov
10
Damle 2023 2023
Jean Sales & Concert 8 May
11
Woodward Hospitality Lead 2011
Daniel Hicks Choral Scholar Rep 15 Oct 1 Nov
12
2023 2023
Henry John Trustee 14 May
13
Sheen 2023
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## **Financial Review**
The accounting policies which affect material items in determining the charity’s financial position are set out below. The financial statements of the charity, which is a public benefit entity under FRS 102, 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 2015)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011.
Due to the adoption of Xero for accounting purposes, the annual accounts have been prepared on Word instead of using the Charities Commission Receipts and Payments Analysis. This will give a more granular overview of activities moving forwards and allow for better comparisons year on year.
## **Financial Summary**
Further information is given in the annual accounts, but a summary of receipts and payments for the year ending 31 December 2024 is:
||**Restricted**|**Unrestricted**|**Total 2024**|**Total 2023**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|Receipts|268,133|14,640|282,773|7,976|
|Payments|(10,652)|(7,162)|(17,814)|(9,164)|
|Net Position|257,481|7,478|264,959|1,188|
**Assets:** Total assets were £352k as at 31 December 2024 (2023: £82k). This comprised £339k of investments and £13k of cash (2023: £72k investments, £10k cash).
**Income:** The main change in income was a donation of circa £261k from Rushford to pay for the third organist at the catherdral. The resulting investment meant that interest was much higher based on these funds being deposited into investments.
**Expenditure:** During 2024 the DCCA funded costs associated with an organ scholar at the Cathedral and started paying a share of the third organist costs from September 2024 onwards.
**Reserves policy** : The Group's policy on reserves is to hold sufficient resources to continue the charitable activities of the Group should income and fundraising activities fall short of running costs. The trustees consider that the Group should hold a sum equivalent to 6 months of running costs in the Unrestricted General Fund to cover imminent payments and urgent building repairs should they arise. At 31 December 2024 the un-restricted balance stood at £55k which satisfies this policy.
**Investment policy** : As part of good financial practice, throughout 2024 the Trustees continued to monitor their investment, held with the Church of England Investment Fund through the CCLA. The Fund has dual objectives: firstly, to increase the capital value over time, thereby safeguarding it against inflation; and secondly, to generate a consistent revenue stream for the charity. For the financial year ending 31 December 2024, the fund yielded a return of 5.09%, which fell a long way short of the benchmark’s performance of 15.30% for the corresponding period. However, when evaluated over a span of five years, the fund has consistently delivered an average annual return of 6.82%, just falling short of
the benchmark’s average of 7.40%. All investments come with variation in returns and despite a poorer performance in 2024, the CCLA funds still continue to be considered a sound investment choice for the DCCA.
**Restricted funds** : can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
**Signatories to bank accounts** : Payments or withdrawals from the Group’s bank accounts require authorisation by two of the following people:
Treasurer, Chairman and Membership Secretary
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)**
**Full name(s)** Martha Stewart Kate Ayres ~~a~~ **Position (eg Secretary, Chair, etc)** ~~a~~[Chair ] Treasurer **Date** 10/10/2025 ~~|~~
**Independent Examiner’s Report to the Trustees of Durham Cathedral**
**Choir Association for the year ended 31 December 2024**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2023 which are set out on pages two to nine.
**Responsibilities and basis of the report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directors given by the Charity Commission under section 145(5)(b) of the act.
**Independent examiner’s statement**
I have completed my examination. I confirm that no material 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 act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
**Signed:**
**Name:** John James Morgan
**Date:** 10/10/2025