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2025-04-30-accounts

Company number 3985838 Charity number 1085226

The Association of British Choral Directors

FINANCIAL STATEMENTS

for the year ended

30th April 2025

THE ASSOCIATION OF BRITISH CHORAL DIRECTORS

Year ended 30 April 2025 Legal and administrative information

Registered Company number 3985838 (England and Wales)
Registered Charity number 1085226
President Sir John Rutter CBE
Vice Presidents Brian Kay
Susan HollingworthBEM
Trustees: Kenneth Fayle (Chair of Trustees & Advisory Council)
Martin Ashley (resigned 13 March 2025)
Craig Aston(appointed 9 April 2025)
Gillian Blazey
Melanie Crompton
Leslie East OBE
Simon Gregory
Peter Owens (resigned 22 June 2025)
Mark Sproson
Staff Rachel Greaves (General Secretary)
Elisabeth Brierley (Training Manager)
Membership Secretary Carol Bowns
Registered office
20-22 Wenlock Road
London
N1 7GU
Administrative office 15 Granville Way
Sherborne
Dorset DT9 4AS
Principal Bankers CAF Bank Ltd
25 Kings Hill Avenue
West Malling
Kent ME19 4JQ
Independent Examiner Christopher Wright
80 Sylvan Road
Crystal Palace
London SE19 2RZ

THE ASSOCIATION OF BRITISH CHORAL DIRECTORS Year ended 30 April 2025

Contents

Page
Report of the Directors 1 -6
Independent Examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10- 18

ASSOCIATION OF BRITISH CHORAL DIRECTORS Year ended 30[th] April 2025 Trustees’ Report

The Trustees, who are also directors of the charity for the purposes of the Companies Act, submit their annual report and financial statements for the year ended 30 April 2025. The Trustees confirm that the reported financial statements of the charity comply with the current statutory requirements, the requirements of the Charity’s governing documents, and the provisions of “Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) 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 (Charities SORP FRS 102).

Structure, Governance and Management

abcd is a company limited by guarantee and has no share capital. It is governed by its Memorandum and Articles of Association dated 4 May 2000 and subsequent amendments, together with supplementary rules agreed by the Trustees and Council. It is registered as a charity with the Charity Commission.

The Board of Trustees, which is responsible for the financial and strategic direction of the Association, met five times online during the year.

The Advisory Council is elected to represent the interests, views and wishes of the membership and of choral directors generally. The present Council comprises five regional representatives (out of a possible ten), one corporate member and eight expert practitioners. It meets quarterly (mainly online), guiding strategy, planning future events and exchanging information.

The Board is required to consult with and pay due regard to the outcome of the deliberations of the Council and to seek to act in accordance with any recommendations arising from them which are compatible with the achievement of the strategic aims of the Association. The Chair of Trustees also chairs the Council, and the staff and officers are ex officio members of the Council. Trustees also attend Council meetings wherever possible.

Trustees are recruited following a needs evaluation, and advertisement inside and outside the organisation, and a succession policy for the Board and the Council operates to ensure that we continue to have the range of expertise needed as members retire. As part of their induction, new Trustees are given the following information and assistance:

There was one Trustee resignation during the current year and one Trustee appointment was made. We continue to work to appoint further Trustees as soon as possible, particularly with responsibility for marketing and finance.

Objectives

abcd ’s charitable objectives are:-

Page 1

ASSOCIATION OF BRITISH CHORAL DIRECTORS Year ended 30[th] April 2025 Trustees’ Report (continued)

Our 5-year Strategic Plan, Leading the Chorus sets out an overarching vision of:

A world where well-led choral singing enriches everyone’s lives

and our mission:

and to run abcd so that our activity ultimately becomes self-sustaining.

Following the marketing review by The Worshipful Company of Marketors in 2018, the process of developing a Strategic Plan for 2020-2024 was started in 2019 and some recommendations were put in place. The COVID-19 pandemic changed the world of choral music dramatically. abcd is working to update the Strategic Plan to match the current environment, improve its financial resilience, and match the training and membership offerings to the requirements of today’s choir leaders and composers.

Training and activity

Training in choral leadership is planned and delivered by the Training Manager, Elisabeth Brierley, and Director of Training, Amy Bebbington, with support from the Training and Standards Unit. The TSU is supported by the Training Moderation Group, which provides a link between the Training and Standards Unit and the Trustees. Training aims to meet the needs of individuals wherever they are in their choral conducting, and to equip them for their future careers. It is non-prescriptive in approach and develops confidence and practical skills which can be used by those leading singing of any kind. Its value and effectiveness is shown by the feedback received, the numbers applying for courses, and the success achieved by many alumni.

Our courses now run both online and in-person, and this has allowed us to reach a much wider range of singing leaders, as well as creating resources which can be purchased in the long term and giving us a lasting stream of income.

Courses: online and live activity

This year, we created a new online course suitable for all music leaders, not just those who work in primary or secondary education. This new course – our Vocal Health Toolkit was a flexible series of four 75-minute sessions (running from October 2024 – February 2025), covering the following topics: Working with Young Voices, Working in the classroom, Vocal Health for amateur choirs and their conductors and Managing voice changes in the mature singer. This was available to book as a full series or as individual sessions. The online twilight CPD format worked well for musicians all over the UK, and from abroad too. It generated a healthy surplus and continues to do so via the recorded sessions being sold online, as do our previous online series – Leading Singing in Primary Schools and Leading Singing in Secondary Schools.

Online Choral Conducting: An Introductory Guide Day, January 2025 . These practical online courses have been led by Amy Bebbington, in a format which has worked well through and beyond lockdown, especially during the winter months. The training day in January was so successful that we led a follow-up morning course Choral Conducting: An Introductory Guide Part Two in March, which covered topics such as voicing, independence of hands and pauses.

Initial and Intermediate level training: Following the success of our single day events in Manchester and Oxford in the previous year, we ran a single day of Initial level training in Birmingham in June 2024. The training was led by Lucy Hollins and it ran successfully with eleven conductors. After discussion with the TSU, we decided to trial a new course format by running two course weekends: we led an Initial Course Weekend in London in November 2024, led by James Davey and Jonathan Schranz, and then ran an Initial and Intermediate Course Weekend in Birmingham in April 2025, led by Sarah Tenant-Flowers, Lucy

Page 2

ASSOCIATION OF BRITISH CHORAL DIRECTORS Year ended 30[th] April 2025 Trustees’ Report (continued)

Hollins and Peter Broadbent. This new weekend course format has been really successful, and future weekend events are being planned.

Discovery Day, October 2024, Woking: Amy Bebbington led around 40 conductors and singers through a packed day of music, exploring a wide variety of choral works written by women. We were delighted that a great number of the composers joined us for the day, including Cecilia McDowall, Janet Wheeler and Sarah Cattley.

Young Conductor Day, November 2024, London. In partnership with the London International Choral Conducting Competition, we ran a Young Conductor Day for musicians aged 18-25, led by Amy Bebbington.

Regional activity

During the year two regional singing days were organised by the staff, with the support of local volunteers:

Renaissance Singing Day, St James’ URC, Newcastle upon Tyne, April 2025: This event was organised in partnership with the North East Early Music Forum and led by Robert Hollingworth. The day explored familiar and unknown music to encircle Palm Sunday from four well-known composers (Victoria, Gibbons, Byrd and Lassus) – and one unfamiliar (Pomponio Nenna). Around 70 singers took part, who all enjoyed a great day of singing and discussion with Robert.

Sing out with Suzzie Vango, Birmingham and Midlands Institute, March 2025: Around 60 singers took part in a brilliant day of singing exploring upper-voice repertoire – this day was popular with singers, and various local choirs expressed interest but were unable to attend due to competitions/concerts.

National events

After the success of our first live Convention since the pandemic, we retained the later time of October and Convention took place at Reading University.

We fully recognize the financial implications, both positive and negative, of this long-standing major event on abcd , and the need to provide value for money to delegates with the increased cost of living. PostCovid Convention is shorter and smaller in scale, but not compromising on artistic aims, whilst maximizing revenue and making it an affordable event to as many people as possible.

Three strands of sessions ran throughout the weekend, including a dedicated strand for all those working in education. We welcomed upper voice ensemble Corra Sound, conducted by Director of Training Amy Bebbington, to perform for delegates in the Great Hall, and Latvian Ēriks Ešenvalds as featured composer. We were pleased to partner with the university’s Music Education department, with sessions led by Rebecca Berkley, her students, and Universal Voices, the university’s children’s community choir. Presenters included Neil Ferris, Joanna Tomlinson, Sarah Tenant-Flowers, Naveen Arles and Charles MacDougall, and the final session was led by composer Will Todd. We were able to house our trade exhibition in the main hall alongside catering and plenary sessions, and we again combined the best of live and online with repertoire submissions, which were all uploaded to the Convention website, with highlights performed in sessions.

Our growing online resources

We were delighted to launch our new website and membership system in spring 2025. This has been a long labour of love, built entirely inhouse and at minimal cost. It has provided a fresh and updated image for the Association and transformed our day-to-day administration, with many functions now automated. Our existing digital resources, including our webinar library, continue to be available, and are now much more accessible. Our longstanding vacancy board is now a payable feature and is generating a steady

Page 3

ASSOCIATION OF BRITISH CHORAL DIRECTORS Year ended 30[th] April 2025 Trustees’ Report (continued)

stream of income. The new interface allows us much more flexibility and the potential for expanding our online offerings substantially.

Our Convention site was also used, which gives us space for programme, presenter and exhibition details, plus repertoire submissions and session recordings for delegates. We plan to expand our repertoire submissions over the next year, to become a regular feature of the members’ area of the website, a new benefit both for members looking for repertoire and for our Business members wanting to promote it.

abcd Choral Research Journal

Our research journal is an online international peer-reviewed academic research journal published with the aim of promoting research-informed practice and a scholarly approach to all aspects of collective singing. The first issue, under the editorship of Professor Martin Ashley, was published online in May 2020. The journal covers all aspects of choral singing and choir work. The journal forms part of our new website and articles are published on a rolling basis on receipt of an APC (Article Processing Charge).

Over the last year we have been pleased to work with the Cathedral Music Trust, following presentations of papers at their conference in October 2024, and a special edition of the journal has been published with the final editions of the presented papers.

Social media

All our social media platforms have continued to be very active, which is both a challenge and gratifying to see. Our Facebook group is particularly large, now with well over 8,000 members currently, from all over the world.

Membership

Membership at the end of the financial year stood at 449 (2023-24: 471) individuals and 33 (2023-24: 31) Business Members. We are grateful to Midlands member Carol Bowns for her continued work as Membership Secretary. We are also grateful to our Gold, Corporate and Associate members, whose active involvement is an essential feature of abcd’ s support for choral leaders and who are also experiencing many challenges.

The new website offers a much more user-friendly joining process and a number of former members have rejoined in the new financial year. The option of paying subscriptions monthly, started during the pandemic, is proving a popular option. Membership numbers have decreased, particularly since the pandemic, though our event booking numbers remain healthy, and we face a challenge to increase our membership numbers sufficiently to keep the organisation financially sustainable. With the new website in place, we are now able to consider a number of initiatives to increase and widen our membership, including more membership types and benefits, and these will be put into place in early 2026.

We were delighted to continue our relationships with our gold Corporate Member ABRSM. As well as providing much needed financial support, the Gold Corporate Members have become more actively involved in the working of the Association.

Improving the climate for choral music

Campaigning and partnerships

During the pandemic we took an active role in lobbying for choral music. Whilst we are keen to keep this role, realistically we do not have the resources to do both this and to run our activity, and therefore joining with other organisations is more sustainable, as well as having greater impact.

The Association continues to work with other organisations through Singing Network UK, which has a growing number of national organisations promoting choral singing across a wide variety of genres, supporting over 25,000 members’ choirs and over 500,000 singers, enabling choral organisations as a whole to make representations about national issues. We also work with the European Choral Association,

Page 4

ASSOCIATION OF BRITISH CHORAL DIRECTORS Year ended 30[th] April 2025 Trustees’ Report (continued)

a network of member organisations, choirs, singers, conductors, composers and choral managers in 42 European countries dedicated to education and cultural exchange among young people in the field of vocal music. We are a Partner in National Youth Choir’s Young Conductors programme (part of their wider Emerging Professional Artists programme) and continue to work informally with many of our fellow music organisations and Business members on projects.

We were founding members of the International Federation of Choral Directors Associations, which brings together choral director and choral associations from thirteen countries from all over the world to network, to promote quality training and encourage research and practice in the choral sector.

Keeping abcd running

Much of the day to day running of abcd falls to our highly-valued and tireless staff team: Rachel Greaves, our General Secretary, supported by Elisabeth Brierley, Training Manager. Nevertheless, abcd could not operate without the energy, commitment and goodwill of office-holders such as our Assistant Treasurer, Convention Administrator, Director of Training and Membership Secretary, who may claim small fees which recognise, but certainly do not fully pay for, the time they give to abcd ; the Trustees and Council members; and many volunteers involved in organising events, and in running our IT and website. abcd could not exist without the energy, goodwill and commitment of all of these.

Financial Review and Reserves Policy

The financial results for the period are set out in the attached accounts. Overall, there was a deficit of £9,392 (2024: deficit £4,296). Total Reserves were £13,948 (2024: £23,340), comprising Unrestricted Reserves of £8,048 (2024: £13,959) and Restricted Reserves of £5,900 (2024: £9,381). Total expenditure during the year was £99,755 (2024: £99,215). We remain committed to re-building unrestricted reserves that are at least equivalent to one year’s ‘core’ costs, enabling us to meet our commitments and run our principal courses and events. At 30 April 2025 unrestricted reserves represented 10% (2024: 19%) of the year’s ‘core’ costs.

abcd as a Going Concern

Like many organisations, our journey out of the pandemic is still continuing and despite a more positive financial year in 2023-24, this year has proved a more difficult one. However, successful Conventions and singing days, alongside well-attended courses live and online, are slowly improving our long-term financial situation. This needs to be matched by increasing our membership, a priority alongside raising external funds and expanding new avenues such as online courses and resources.

Public Benefit

The Trustees have considered the Charity Commission’s guidance on public benefit, including the guidance on public benefit and fee charging. The Association relies on grants and the income from subscriptions, fees and charges to cover its operating costs. Careful consideration is given to ensuring that fees are set at levels which make activities as accessible to as wide a range of the public as possible, with a certain amount of subsidy provided for events which may be of particular benefit to a group which may not be able to afford the level of fees necessary to make it break-even, such as a day for young choral leaders. Most events are open alike to members and non-members, with the latter often making up a significant proportion of attendees. Much of the material on the website is available to all, including vacancies, our most-visited page, and a proportion of our digital resources.

Page 5

ASSOCIATION OF BRITISH CHORAL DIRECTORS Year ended 30[th] April 2025 Trustees’ Report (continued)

Trustees and their Interests

The following served as trustees during the year ended 30 April 2025:

Ken Fayle (Chair) Martin Ashley (resigned 13 March 2025) Craig Ashton (appointed 9 April 2025) Gill Blazey Melanie Crompton Leslie East OBE Simon Gregory Peter Owens (resigned 22 June 2025) Mark Sproson

Statement of Trustees’ Responsibilities

The Trustees (who are also directors of the charity for the purposes of the Companies Act) are responsible for preparing financial statements in accordance with applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Trustees must not approve the financial statements unless they are satisfied that they 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 these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records sufficient to show and explain the company’s transactions and that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions applicable to small companies subject to the small companies’ regime in Part 15 of the Companies Act 2006.

Independent Examiners

A resolution will be proposed at the Annual General Meeting to appoint independent examiners to the charity for the ensuing year.

Approved by the Trustees on 26 January 2026, and signed on their behalf by

………………………………………………..

KEN FAYLE – Chair of Trustees

Page 6

INDEPENDENT EXAMINER'S REPORT to the trustees of THE ASSOCIATION OF BRITISH CHORAL DIRECTORS

I report to the charity trustees on my examination of the financial statements of The Association of Btitish Choral Directors (the charity) for the year ended 30 April 202 5 , which comprise the Statement of Financial Activities (including Income and Expenditure Account), the Balance Sheet and the related Notes.

Responsibilities and basis of report

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination and I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

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 and in order to enable a proper understanding of the accounts to be reached. 27th January Signed: .......................................................................................... Date: …........................... 2026 ZS

Christopher Wright, 80 Sylvan Road, Crystal Palace, London SE19 2RZ

Page 7

THE ASSOCIATION OF BRITISH CHORAL DIRECTORS

Year ended 30 April 2025

Statement of Financial Activities (incorporating an income and expenditure account)

Note
Unrestricted
Funds
£
Income from:
Voluntary income
2
669
Other trading activities
3
723
Investments
4
143
charitable activities
5
Convention
23,710
Projects
19,070
Subscriptions
46,048
Total income
90,363
Expenditure on:
Raising funds
6
5,200
Charitable activities
7
Convention
43,011
Projects
38,563
Online resources
10,401
91,975
Total expenditure
97,175
Net (expenditure) / income
(6,812)
Transfer between funds
901
Total funds brought forward
14
13,959
Total funds carried forward
8,048		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
2,580
-
2,580
2,580
(2,580)
(901)
9,381
5,900		 TOTAL
2025
£
669
723
143
23,710
19,070
46,048
90,363
5,200
43,011
41,143
10,401
94,555
99,755
(9,392)
-
23,340
13,948		 TOTAL
2024
£
339
373
374
21,345
25,098
47,390
94,919
5,300
38,000
45,314
10,601
93,915
99,215
(4,296)
-
27,636
23,340

All income and expenditure derive from continuing activities.

Page 8

THE ASSOCIATION OF BRITISH CHORAL DIRECTORS

Year ended 30 April 2025

Balance Sheet - Company registration number 03985838

2025 2024
Note £ £ £
Current assets
Debtors and prepayments 12 4,029 4,143
Cash at bank and in hand 18,728 27,525
22,757 31,668
Current liabilities
Creditors - amounts falling 13 (8,809) (8,328)
due within one year
Net assets 13,948 23,340
Represented by:
Unrestricted funds 8,048 13,959
Restricted funds 5,900 9,381
Total funds 14 13,948 23,340

The directors are satisfied that the company was entitled to excemption from audit under section 477 of the Companies Act 2006 and that members have not required an audit in accordance with section 476.

The directors acknowledge their responsibility for:

The financial statements were approved by the Board of Trustees on 9 January 202 6 and signed on its behalf by:

Ken Fayle, Chair

Page 9

THE ASSOCIATION OF BRITISH CHORAL DIRECTORS

Year ended 30 April 2025 Notes to the financial statements

1 Accounting policies

1.1 General Information

The Association of British Choral Directors ( abcd) is a charitable company, limited by guarantee and incorporated in England and Wales (charity number 1085226, registered company number 3985838). The address of the registered charity is 20-22 Wenlock Road, London, England, N1 7GU.

Abcd meets the definition of a public benefit entity under FRS102 due to its principal objectives detailed in the Trustees' report.

1.2 Basis of preparation of accounts

The financial statements have been prepared under the historical cost convention, and in accordance with "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 1st January 2015) - (Charities SORP FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The accounts are presented in pounds sterling, and rounded to the nearest pound.

1.3 Income and deferred income

All incoming resources are included in the statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. No amounts are included in the financial statements for services donated by volunteers.

Income from donations and grants is recognised when the charity is legally entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this usually on receipt. For grants this is usually when a formal offer is made in writing unless the grant offer contains terms and conditions outside the charity's control which must be met before the charity is entitled to the funds.

Incoming resources from grants, where related to specific performances and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

Membership subscriptions cover the year to 30 April. Subscriptions received in advance of the following year are deferred. Other income, including investment income, is included when receivable.

Income received in advance of the provision of services is deferred on a time basis until such times as the services have been performed.

Page 1 0

THE ASSOCIATION OF BRITISH CHORAL DIRECTORS

Year ended 30 April 2025 Notes to the financial statements (continued)

1 Accounting policies (continued)

1.4 Expenditure

Liabilities, and related expenditure, are recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be measured or estimated reliably.

All expenditure is accounted for on an accruals basis and has been classified under expense categories that aggregate costs for allocation to an activity. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Charitable expenditure includes those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them, including governance costs. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the statutory requirements of the charity.

1.5 Allocation and apportionment of costs

Costs of a direct nature have been grouped and allocated directly to the activities to which they relate.

Staff costs have been allocated to activities based upon an estimate of the time spent by staff on each activity.

Costs of an indirect nature that are necessary to support the charity's activities are grouped into their functional headings. Each group is then apportioned to the various activities based upon the same percentage as staff time, as this gives a reasonable basis that best reflects the cost of each activity.

1.6 Financial instruments

The charity only has financial instruments which are classified as basic financial instruments. Shortterm debtors and creditors are measured at the settlement value. Any losses from impairment are recognised in the Statement of Financial Activities.

1.7 Taxation

The charity is exempt from corporation tax on its charitable activities. The charity is not registered for VAT, as its taxable income is below the threshold for registration.

Page 1 1

THE ASSOCIATION OF BRITISH CHORAL DIRECTORS

Year ended 30 April 2025 Notes to the financial statements (continued)

1 Accounting policies (continued)

1.8 Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Unrestricted
2
Voluntary income
£
Donations
669
Total voluntary income
669
3
Other trading activities
Unrestricted
£
Advertising and mailing
723
4
Income from investments
Unrestricted
£
Deposit account interest
143		 Restricted
£
-
-
Restricted
£
-
Restricted
£
-		 2025
Total
£
669
669
2025
Total
£
723
2025
Total
£
143		 2024
Total
£
339
339
2024
Total
£
373
2024
Total
£
374

Page 1 2

THE ASSOCIATION OF BRITISH CHORAL DIRECTORS

Year ended 30 April 2025 Notes to the financial statements (continued)

5
Income from charitable activities
Unrestricted
Restricted
£
£
Convention
23,710
-
Projects
16,509
-
Regional events
2,561
-
19,070
-
Subscriptions
46,048
-
88,828
-
6
Expenditure on raising funds
Staff Costs
Direct Costs Support Costs
£
£
£
Total costs
3,675
-
1,525		 2025
Total
£
23,710
16,509
2,561
19,070
46,048
88,828
2025
Total
£
5,200		 2024
Total
£
21,345
16,011
9,087
25,098
47,390
93,833
2024
Total
£
5,300

Page 1 3

THE ASSOCIATION OF BRITISH CHORAL DIRECTORS

Year ended 30 April 2025 Notes to the financial statements (continued)

7 Costs of charitable activities 2025 2024
Staff Costs **Direct Costs ** Support Costs Total Total
£ £ £ £ £
Convention 15,899 20,512 6,600 43,011 38,000
Projects 21,974 10,048 9,121 41,143 45,314
Online resources 7,349 - 3,052 10,401 10,601
45,222 30,560 18,773 94,555 93,915
Unrestricted Restricted Total
£ £ £
Expenditure on charitable activities
Convention 43,011 - 43,011
Projects 38,563 2,580 41,143
Online resources 10,401 - 10,401
91,975 2,580 94,555
Expenditure on Projects in the comparative period included expenditure of £285 from restricted funds.
8 Analysis of support costs Staff Office & Governance 2025 2024
costs staff costs Total Total
expenses
£ £ £ £ £
Raising funds 552 818 155 1,525 1,661
Convention 2,390 3,541 669 6,600 7,124
Projects 3,303 4,894 924 9,121 9,746
Online resources 1,105 1,638 309 3,052 3,323
7,350 10,891 2,057 20,298 21,854

Page 1 4

THE ASSOCIATION OF BRITISH CHORAL DIRECTORS

Year ended 30 April 2025

Notes to the financial statements (continued)

9
Net expenditure
Net expenditure is stated after charging:
Fees paid to Independent Examiner
Examination fee
Payroll fees		 2025
£
1,200
532
1,732		 2024
£
1,176
526
1,702

10 Trustees' remuneration and benefits

The trustees are the only key management and no trustees received any remuneration during the year. No trustees received payment for expenses during the year (2024: nil).

11 Staff costs
The average number of employees during the year was 2 (2024: 2)
Salaries
Social security costs
Pension Contributions
No member of staf earned over £60,000 for the fnancial year (2024 - Nil).
12
Debtors
Trade debtors
Prepayments
Accrued income
Other debtors		 2025
£
55,691
164
392
56,247
2025
£
2,500
913
516
100
4,029		 2024
£
54,772
9
364
55,145
2024
£
-
1,076
2,967
100
4,143

Page 1 5

THE ASSOCIATION OF BRITISH CHORAL DIRECTORS

Year ended 30 April 2025

Notes to the financial statements (continued)

13
Creditors - amounts falling due within one year
Trade creditors
Social security and other taxes
Pension contributions
Accruals
Deferred income
Deferred income
Income deferred from the previous period
Released to the statement of financial activities
Arising during the current year:
Subscriptions		 2025
£
4,256
964
76
1,200
2,313
8,809
4,229
(4,229)
2,313
2,313		 2024
£
-
942
71
3,086
4,229
8,328
3,318
(3,318)
4,229
4,229

Deferred income comprises subscriptions relating to services being provided in the following year.

14 Statement of funds
Current year
Unrestricted funds
Restricted funds
Sing Up project
Apprenticeships
Professional Development
Total funds		 1.5.24
£
13,959
7,707
1,304
370
9,381
23,340		 Income
£
90,363
-
-
-
-
90,363		 Expenditure
£
(97,175)
(2,210)
-
(370)
(2,580)
(99,755)		 Transfers
£
901
(771)
(130)
-
(901)
-		 30.4.25
£
8,048
4,726
1,174
-
5,900
13,948

Page 1 6

THE ASSOCIATION OF BRITISH CHORAL DIRECTORS

Year ended 30 April 2025

Notes to the financial statements (continued)

14 Statement of funds (continued)

Prior year
Unrestricted funds
Restricted funds
Sing Up project
Apprenticeships
Professional Development
Total funds		 1.5.23
£
17,913
7,707
1,304
712
9,723
27,636		 Income
£
94,920
-
-
-
-
94,920		 Expenditure
£
(98,931)
-
-
(285)
(285)
(99,216)		 Transfers
£
57
-
-
(57)
(57)
-		 30.4.24
£
13,959
7,707
1,304
370
9,381
23,340

Sing Up project

Funds carried forward represent Government grants to support Sing Up - the Music Manifesto's singing programme. The funds are being utilised to promote the education of school teachers in choral leadership.

Apprenticeships

Funds received represent grant income from the Ernest Cook Trust. Funds have been spent on choral conducting apprenticeships.

Professional Development

Funds received from The Goldsmiths Company assist in the continuing professional development of choral conductors.

Page 1 7

THE ASSOCIATION OF BRITISH CHORAL DIRECTORS

Year ended 30 April 2025 Notes to the financial statements (continued)

15
Analysis of net assets between funds
2025
Unrestricted
£
Current assets
16,857
Current liabilities
(8,809)
8,048		 2025
Restricted
£
5,900
-
5,900		 2025
Total
£
22,757
(8,809)
13,948		 2024
Total
£
31,668
(8,328)
23,340

16 Related parties

No transactions to report

Page 1 8