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2025-08-31-accounts

REGISTERED COMPANY NUMBER: 04293391 (England and Wales) REGISTERED CHARITY NUMBER: 1093292

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN

Xeinadin South Wales and West Limited Court House Court Road Bridgend CF31 1BE

THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

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Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 14
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THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN (REGISTERED NUMBER: 04293391)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The company is a charitable company and exists to advance the musical education of children and young persons in the United Kingdom through promotion of, and liaison with, regional choirs and provisions of facilities and equipment for members of such choirs. It also exists to advance the study and practice of choral music in order to foster public knowledge and appreciation of such music by means of public performance. The founder's vision was that talented young singers from throughout the United Kingdom would have the opportunity to work together and enjoy making music under the guidance of inspired teachers.

Significant activities

We ran two successful residential courses at Bromsgrove School, culminating in a sold-out public concert at the Royal Birmingham Conservatoire.

We worked further on our partnership with Future Talent. The first recipients of our joint bursary awards attended our coursesm and were able to benefit from both opportunities with both organisations. We were delighted to be invited to perform at Rise! Past Present and Future Talent, at the Roundhouse in London, to mark the 20th Anniversary of Future Talent. Some of our Senior Choir performed two pieces with a full orchestra.

We continued to build on our partnership with Soundabout. We collaborated to run a third joint workshop for Blue Choir and Soundabout participants during our Easter course. We have worked with Soundabout and an external consultant to further explore our joint inclusive work and will use the findings from this to inform our work going forward. Both organisations are fully committed to working towards offering inclusive music making opportunities on a national level.

We were honoured to be invited to perform in front of His Majesty The King, Her Majesty the Queen, the Prime Minster and veterans of WW2 at the National Commemoration to mark 80 years since VJ Day. The commemoration was broadcast live on BBC1 from the National Memorial Arboretum. The experience was a profoundly moving one for all the children and staff involved.

FINANCIAL REVIEW

Reserves policy

The trustees recognise that the charity needs to maintain sufficient reserves to support the successful continuance of its activities. The trustees are seeking to increase the charity's income from donations and fundraising. This is in order to put the charity on a firmer financial footing, by increasing attendance at our courses. It is also to develop opportunities for all children to access our choral training through free auditions with a wider geographical spread, choral workshops, and wider awareness of the work of the charity.

The net deficit for the year amounted to £6,496 (2024: £11,496 deficit) and the fund balance at the end of the year stands at £190,680 (2024: £197,176).

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THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN (REGISTERED NUMBER: 04293391)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 25th September 2001 and registered as a charity on the 6th August 2002. It constitutes a limited company, as defined by the Companies Act 2006.

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. Under those Articles, the members of the board are elected to serve for a period of 3 years, subject to ratification at each AGM.

Recruitment and appointment of new trustees

Trustees are sought and appointed from amongst those who have a particular interest,in advancing the musical education of the young and who bring appropriate attributes and experience to the Board of Trustees.

Organisational structure

The charity is administered by the Board of Trustees. The day to day operations of the charity are delegated to the Chief Executive Officer, Nicole O'Donnell.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. During the year the trustees have had due regard to guidance published by the Charities Commission on public benefit.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

04293391 (England and Wales)

Registered Charity number

1093292

Registered office

Court House Court Road Bridgend CF31 1BE

Trustees

A C Carter (resigned 21.9.24) M A Weatherley MBE (resigned 21.9.24) G Murphy H D N Smith E Clery M R Sissons T J Squires D D'Souza (appointed 29.5.25) R J J Nicholson (appointed 29.5.25) A Fisher (appointed 29.5.25) R H Topham (appointed 29.5.25)

Company Secretary

N L O'Donnell

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THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN (REGISTERED NUMBER: 04293391)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Xeinadin South Wales and West Limited Court House Court Road Bridgend CF31 1BE

Approved by order of the board of trustees on 25 March 2026 and signed on its behalf by:

G Murphy - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN

Independent examiner's report to the trustees of The National Children's Choir of Great Britain ('the Company')

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

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are 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, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. 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

  4. 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)).

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.

Tania Cregg FCCA

Xeinadin South Wales and West Limited Court House Court Road Bridgend CF31 1BE

25 March 2026

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THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted
Restricted
fund
fund
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
4,944
33,183
Other trading activities
2
289,188
-
Investment income
3
5,994
-
Total
300,126
33,183
EXPENDITURE ON
Raising funds
4
339,727
-
Other
78
-
Total
339,805
-
NET INCOME/(EXPENDITURE)
(39,679)
33,183
Transfers between funds
12
4,998
(4,998)
Net movement in funds
(34,681)
28,185
RECONCILIATION OF FUNDS
Total funds brought forward
191,490
5,686
TOTAL FUNDS CARRIED FORWARD
156,809
33,871
2025
Total
funds
£
38,127
289,188
5,994
333,309
339,727
78
339,805
(6,496)
-
(6,496)
197,176
190,680
2024
Total
funds
£
5,659
356,933
7,180
369,772
381,208
60
381,268
(11,496)
-
(11,496)
208,672
197,176

The notes form part of these financial statements

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THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN (REGISTERED NUMBER: 04293391)

BALANCE SHEET 31 AUGUST 2025

Unrestricted
Restricted
fund
fund
Notes
£
£
CURRENT ASSETS
Debtors
10
7,162
-
Cash at bank
165,127
33,871
172,289
33,871
CREDITORS
Amounts falling due within one year
11
(15,480)
-
NET CURRENT ASSETS
156,809
33,871
TOTAL ASSETS LESS CURRENT
LIABILITIES
156,809
33,871
NET ASSETS
156,809
33,871
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS
2025
Total
funds
£
7,162
198,998
206,160
(15,480)
190,680
190,680
190,680
156,809
33,871
190,680
2024
Total
funds
£
5,928
199,366
205,294
(8,118)
197,176
197,176
197,176
191,490
5,686
197,176

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

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THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN (REGISTERED NUMBER: 04293391)

BALANCE SHEET - continued 31 AUGUST 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 25 March 2026 and were signed on its behalf by:

G Murphy - Trustee

The notes form part of these financial statements

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THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN

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

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Income

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

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Support costs

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include governance costs consisting of management wages, accountancy, legal and professional fees. They are incurred directly in support of expenditure on the objects of the charity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of less than one year.

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THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES - continued

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.

Debtors and creditors receivable/payable within one 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.

2. OTHER TRADING ACTIVITIES

Course Fees
Auditions
Tour
Sundry sales
3.
INVESTMENT INCOME
Deposit account interest
4.
RAISING FUNDS
Raising donations and legacies
Support costs
2025
£
287,518
342
-
1,328
289,188
2025
£
5,994
2025
£
73,545
2024
£
279,198
3,003
73,663
1,069
356,933
2024
£
7,180
2024
£
50,410

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THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

5.
SUPPORT COSTS
Management
£
Raising donations and legacies
46,116
5.
SUPPORT COSTS
Management
£
Raising donations and legacies
46,116
Governance
costs
Totals
£
£
27,429
73,545
Support costs, included in the above, are as follows:
Wages
Pensions
Accountancy fees
Legal and professional fees
2025
2024
Raising
donations
and
Total
legacies
activities
£
£
45,013
42,180
1,103
1,060
3,584
3,376
23,845
3,794
73,545
50,410
6.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Independent Examination Fee
Independent Examiner other services
2025
2024
£
£
1,770
1,764
1,814
1,156

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

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THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

8. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Administration
Charitable activities
2025
£
128,278
10,107
1,103
139,488
2025
1
4
5
2024
£
121,830
6,610
1,060
129,500
2024
1
9
10

No employees received emoluments in excess of £60,000.

Key management personnel includes the Chief Executive Officer. The total employee benefits (including salary, employers national insurance, pension and benefits in kind) of the key management personnel of the charity were £49,207 (2024:£42,616).

9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
4,314
1,345
Other trading activities
356,933
-
Investment income
7,180
-
Total
368,427
1,345
EXPENDITURE ON
Raising funds
378,928
2,280
Other
60
-
Total
378,988
2,280
NET INCOME/(EXPENDITURE)
(10,561)
(935)
RECONCILIATION OF FUNDS
Total funds brought forward
202,051
6,621
Total
funds
£
5,659
356,933
7,180
369,772
381,208
60
381,268
(11,496)
208,672

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THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

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9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£ £ £
TOTAL FUNDS CARRIED FORWARD 191,490 5,686 197,176
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Prepayments and accrued income 7,162 5,928
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Other creditors 15,480 8,118
12. MOVEMENT IN FUNDS
Net Transfers
movement between
At 1.9.24 in funds funds At 31.8.25
£ £ £ £
Unrestricted funds
General fund 191,490 (39,679) 4,998 156,809
Restricted funds
Bursaries 5,686 33,183 (4,998) 33,871
TOTAL FUNDS 197,176 (6,496) - 190,680
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 300,126 (339,805) (39,679)
Restricted funds
Bursaries 33,183 - 33,183
TOTAL FUNDS 333,309 (339,805) (6,496)
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THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Bursaries
Net
movement
At 1.9.23
in funds
At 31.8.24
£
£
£
202,051
(10,561)
191,490
6,621
(935)
5,686
TOTAL FUNDS 208,672
(11,496)
197,176
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
Unrestricted funds
General fund
368,427
(378,988)
(10,561)
Restricted funds
Bursaries
1,345
(2,280)
(935)
TOTAL FUNDS 369,772
(381,268)
(11,496)
A current year 12 months and prior year 12 months combined position is as follows:
Net
Transfers
movement
between
At 1.9.23
in funds
funds
At 31.8.25
£
£
£
£
Unrestricted funds
General fund
202,051
(50,240)
4,998
156,809
Restricted funds
Bursaries
6,621
32,248
(4,998)
33,871
TOTAL FUNDS 208,672 (17,992)
-
190,680

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THE NATIONAL CHILDREN'S CHOIR OF GREAT BRITAIN

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Bursaries
Incoming
Resources
resources
expended
£
£
668,553
(718,793)
34,528
(2,280)
Movement
in funds
£
(50,240)
32,248
TOTAL FUNDS 703,081
(721,073)
(17,992)

The restricted fund 'Bursaries' represents donations made to the charity for the intended purpose of covering the costs of course fees for beneficiaries.

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2025.

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