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2022-08-31-accounts

Charity number: 1093455 Company number: 4463793

THE LONDON PHILHARMONIC CHOIR

(A COMPANY LIMITED BY GUARANTEE)

TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2022

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THE LONDON PHILHARMONIC CHOIR (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022

CONTENTS

Trustees’ annual report

Independent examiner’s report

Statement of financial activities

Balance sheet

Notes to the accounts

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THE LONDON PHILHARMONIC CHOIR (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2022

___________

The trustees of The London Philharmonic Choir (“the Choir”) are the directors for the purposes of the Companies Act 2006 and are pleased to present the report and unaudited accounts for the year ended 31 August 2022.

The unaudited financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts, and comply with the Choir’s Memorandum and Articles of Association, the Companies Act 2006, the Charities Act 2011, and 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 effective 1 January 2019 (‘the Charities SORP (FRS 102)’).

OBJECTIVES AND ACTIVITIES

The Choir's principal aim and objective is to promote, improve, develop and maintain education in the appreciation and knowledge of the art and science of music by the presentation of public concerts. In order to achieve this, the Choir gives public choral performances, principally but not exclusively, in association with professional orchestras; it also promotes, organises and/or performs in other cultural and educational activities relevant to the study and appreciation of music, and undertakes such other things in furtherance of its objectives, or which are conducive or incidental thereto.

Membership of the Choir is subject to audition initially and on an ongoing basis, to maintain the Choir's high standards. Auditions are open to all and members are not required to pay an annual subscription. The members receive no remuneration and give their time for free.

The Choir affords members the opportunity to rehearse and perform together to a very high standard and regularly performs with world class conductors and orchestras at public venues in the UK and abroad. The Choir has a current membership of around 300 singers but the numbers performing on any given occasion vary according to the venue and repertoire concerned.

In addition to large scale concerts, performances are sometimes given in smaller-scale venues which both extends the audience base and gives members a chance to explore and develop in different repertoire. The Choir also engages in relevant charity and educational activities in furtherance of its objectives.

The Choir’s purposes are for the public benefit and the Trustees have referred to the Charity Commission’s general guidance on Public Benefit including the guidance, “Public Benefit: Rules for Charities” when reviewing the aims and objectives of the charity and in planning future activities.

ACHIEVEMENTS AND PERFORMANCE

With careful risk assessment and appropriate measures in place to mitigate the effects of the coronavirus (COVID-19) global pandemic, the Choir was able to return to in-person performances in the 2021-22 season. The Choir’s season commenced with an exciting performance of Tippett’s The Midsummer Marriage with the London Philharmonic Orchestra (“LPO”) under the baton of Edward Gardner, the orchestra’s new Principal Conductor, joined by the chorus of English National Opera. This celebration of hope and renewal, which opened the LPO’s season at the Royal Festival Hall, was met with critical acclaim and broadcast live on BBC Radio 3. Also in September 2021 the Choir performed Beethoven’s much loved ninth symphony under the baton of our Artistic Director, Neville Creed, to an appreciative audience at the Royal Albert Hall.

In December the Choir performed again with the LPO at the Royal Festival Hall, in the delayed UK premiere of Sir James MacMillan’s epic Christmas Oratorio, under the baton of our president, Sir Mark

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THE LONDON PHILHARMONIC CHOIR (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2022

___________

Elder. The Choir also gave performances of festive music at the British Museum, and in February 2022 joined with the LPO for a performance of Mozart’s Requiem under the baton of Adam Fischer. In the Spring the Choir performed a programme of film music by movie legends Danny Elfman and Howard Shore, and also Brahms’ A German Requiem with Psalm 29 by Lili Boulanger, both concerts with the LPO at the Royal Festival Hall.

The 2021-22 season included the 75[th] anniversary of the Choir’s formation. In addition to the exciting programme of formal concerts which took place with the LPO during the year, the Choir marked the milestone with member-focused activities including a full day choral workshop and informal concert.

The season concluded with a return to the Royal Albert Hall for the 2022 BBC Proms in Elgar’s transcendent choral masterpiece, The Dream of Gerontius, alongside the LPO under the baton of Edward Gardner.

FINANCIAL REVIEW

During the year income from donations, charitable activities and investments amounted to £75,818, a substantial increase from £8,257 for the year ended 31 August 2021. This increase was due to a return to in-person performances after the severely restricted performance opportunities available during the coronavirus (COVID-19) global pandemic and the associated restrictions at performance venues during the previous period.

Expenditure on charitable activities and governance costs for the year amounted to £71,100, a substantial increase from £19,139 for the year ended 31 August 2021, principally as the result of increased direct performance costs, reflecting the significant increase in the number of performances given.

The net income for the year and net movement in funds amounted to £4,718 (2021: net expenditure of £10,882). The balance of funds, which were all unrestricted funds, stood at £135,923 at the balance sheet date (2021: £131,205).

The trustees are responsible for the management of risks faced by the Choir. They consider that the major risks are that the level of Choir membership and the standard of performances given is not maintained, and that fee-paying performance opportunities for the Choir are not available, and have taken steps to mitigate exposure to these risks. They are continuing to focus on recruitment and retention of members and maintaining high performance standards, and maintaining and developing relationships with orchestras and promoters to provide performance opportunities. The Trustees’ policy is to seek to hold a minimum of £100,000 in unrestricted funds as free reserves, to enable the Choir to fund a number of concerts and ongoing costs during periods when fee-paying concerts may not be provided by orchestras or promoters. Unrestricted funds above this level are considered available for use on opportunities which are assessed on a case by case basis.

PLANS FOR FUTURE PERIODS

The 2022-23 season includes six concerts with the LPO, and commenced with a performance of Schoenberg’s Gurrelieder at the Royal Festival Hall conducted by Edward Gardner. In November 2022 the Choir performed Tippett’s A Child Of Our Time, also under the baton of Edward Gardner at the Royal Festival Hall and at Saffron Hall in Saffron Walden, Essex, joined by the London Adventist Chorale for both performances. The season has also included the UK premiere of Tan Dun’s Buddha Passion at the Royal Festival Hall conducted by the composer, in which the Choir was joined by the London Chinese

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THE LONDON PHILHARMONIC CHOIR (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2022

___________

Philharmonic Choir. The Choir also performed in the world premiere of Elena Langer’s The Dong with a Luminous Nose conducted by Andrey Boreyko, and the Damnation of Faust by Berlioz, under the baton of Edward Gardner.

The Choir joined Katherine Jenkins for a programme of festive music at a packed Royal Albert Hall. Other concerts are planned, with the LPO and other orchestras, for the remainder of the season.

The coronavirus (COVID-19) global pandemic brought into sharp focus the significance of the performing arts, and music in particular, in our daily lives and its importance for health and wellbeing. This has been reflected in the interest shown by potential new members, and the continuing commitment and enthusiasm of existing members. The Choir has maintained a strong membership base, and continues to focus on engagement with existing members and recruiting new members to ensure the future of the Choir. The Choir seeks to engage on a regular basis with the London Youth Choir who have performed alongside the Choir on several occasions, giving those young people the opportunity to experience membership of the Choir. Individuals seeking to join the Choir are welcomed at a trial rehearsal and then encouraged to audition. Applicants for auditions come from a very wide range of backgrounds, and include singers who want to develop their interest in choral music, as well as some more experienced singers seeking to widen their repertoire and experience under the expert guidance of the Choir's Artistic Director. The Choir affords members the opportunity to enjoy performing well known pieces in person with world class orchestras under the diverse direction of world class conductors, and continues to offer the challenge of exploring new or less well known works.

The Choir has plans for a busy and exciting 2023-24 season, including performances with the LPO at the Royal Festival Hall. The Choir continues to maintain and develop relationships with orchestras and promoters, and to focus on recruitment and retention of members and maintaining high performance standards.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Choir is a Charitable Company governed by its Memorandum and Articles of Association dated 28 April 2014 and is limited by guarantee.

The Choir is managed by a committee of members, who fulfil specific roles as determined from time to time. All of the committee members are trustees and directors of the charitable company. Committee members are elected to the committee by Choir members, and appointed as trustees and directors, at the Annual General Meeting, to hold office for the period of one year. In the event of a trustee resigning mid-year, a replacement may be elected by members, or appointed by the trustees, to hold office until the following AGM. The committee resigns office at each AGM, and all committee members are eligible for re-election as trustees in accordance with the company’s constitution.

The Choir’s Artistic Director and the piano accompanist receive fees in their professional capacity from the Choir. Choir members who are not trustees provide help and assistance with the day to day running of the Choir. No committee member or Choir member is remunerated by the Choir, but expenditure incurred by committee members or other Choir members in fulfilling their obligations to the Choir may be reimbursed.

Upon appointment, new committee members are provided with a copy of the Choir Rules, Memorandum and Articles of Association, most recent statutory accounts and minutes of recent committee meetings, and a formal handover takes place with the former holder of their post. Informal training and induction is provided to new committee members by existing committee members on an ongoing basis, and particularly so during the first six months of their appointment.

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THE LONDON PHILHARMONIC CHOIR (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2022

___________

REFERENCE AND ADMINISTRATIVE DETAILS

Charity no: 1093455

Company no: 4463793

Registered office and principal address Independent Examiner Hinde Street Methodist Church James Cross 19 Thayer Street For and on behalf of London W1U 2QJ Moore Kingston Smith LLP Chartered Accountants Secretary 9 Appold Street Martyn Atkins London EC2A 2AP

The current trustees, and those who served during the year, together with their roles on the committee are noted below. There are no corporate trustees.

Tessa Bartley Chairman (re-appointed May 2022) Bethea Hanson-Jones Choir Manager (re-appointed May 2022) Martyn Atkins Honorary Secretary (re-appointed May 2022) Susan Thomas Honorary Treasurer (re-appointed May 2022) Jennifer Cresswell Marketing Manager (re-appointed May 2022) Joy Lee Membership Co-ordinator (re-appointed May 2022)

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees (who are also directors of The London Philharmonic Choir for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom New Generally Accepted Accounting Practice.)

Company law requires trustees to prepare financial statements for each financial year which give a true and fair view of the state of the 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 proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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THE LONDON PHILHARMONIC CHOIR (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE LONDON PHILHARMONIC CHOIR (‘THE COMPANY’)

___________

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2022.

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

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:

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.

James Cross FCA DChA For and on behalf of Moore Kingston Smith LLP

Chartered Accountants 9 Appold Street London EC2A 2AP

Date 17 May 2023

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THE LONDON PHILHARMONIC CHOIR (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2022

Note 2022 2021
£ £
Unrestricted Funds
Income and Endowments from:-
Donations 375 11
Charitable activities 2 75,303 7,744
Investments 140 502
Total Income 75,818 8,257
Expenditure on:-
Charitable activities 3 71,100 19,139
Total Expenditure 71,100 19,139
Net income/(expenditure) for the year and net movement in funds 4,718 (10,882)
Total funds brought forward (all unrestricted funds) 131,205 142,087
Total funds carried forward (all unrestricted funds) 135,923 131,205

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THE LONDON PHILHARMONIC CHOIR (A COMPANY LIMrrED BY GUARANTEE) BALANCE SHEET AS AT 31 AUGusf 2022 Not•1 2022 2021 9c£k of must arn1 W)Js for les Oebt(KS 1084 9,304 3L061 104,179 1,451 10,407 Cash at bank In haThJ 95,515 146,028 138,357 U&bilitie5 CrèJthTS: afty)￿lS flllng due wthth ￿e year (10,705) (7,152) Totsl nat aGMts 135,923 131,205 Funds 135.923 131,205 Total cha￿ty fvn 135,923 131,205 For the year ended 31 August 2022 the charitrtle Com￿nY was entlUèJ to exemffjiM from audtt under Slxl￿ 477 of the Q)mpanles Art 2006. No rntte to the dkectots r￿UllIng all aLyJIt has teen dewjted under Seth)n 476 of Compans P£t 2006. The dIrectC￿ thr FEswrsits'libes for: en5uriTrJ that the chwiti)le company keeps aCC￿JntIllIa recC￿dS h¥hkh comp wilh (tion 386 d the Companles 2D%, aTrJ (11) Fyeparlng nnancw ststements whth give o true and falr vltrN of the. state of affairs of chantable ccffipany as at the eTra of the financ￿11 year, and of its irKome and exFendlture for fIna￿la1 year. in acccwdance ivlth the requlrememts ot 394 nd 39S and comFfy wslh the r￿UIrern￿ts of Companie5 Art 2006 relating to Jcccunts, so Far as applIca￿e lo tl Cl￿rI￿￿ble cunpany. Thè ￿￿nIS h8V6 twi prepared In accor(lance Iho spèts81 wo¥ision8 rd81ing to small c(smpanlès within P8rt 15 of Ihtr C¢)M￿leS Act Auth￿(sed for Issue by the t￿4rd on 17 and Its lhalf ty Susan Thomas FCA cfA Zo 10

THE LONDON PHILHARMONIC CHOIR (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022

1 Accounting policies

The financial statements are prepared in Sterling which is the functional currency of the company. Monetary amounts are rounded to the nearest pound.

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THE LONDON PHILHARMONIC CHOIR (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022

The charity is exempt from tax on income and gains falling within s 466-493 of the Corporation Tax

Act 2010 and s 256 of the Taxation of Chargeable Gains Act 1992 to the extent these are applied to its charitable objects. No tax charges have arisen in the charity.

2 Income from charitable activities

Performance fees and royalties
Income from sale and hire of music and related products		 2022
2021
£
£
72,425
7,581
2,878
163
75,303
7,744

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THE LONDON PHILHARMONIC CHOIR (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022

3 Expenditure on charitable activities

Performance Costs
Direct Costs
Choir Conductors and Accompanists
Hall Hire
Music Costs
Other performance costs
Transport and travel costs
Support Costs
AGM and board meeting costs
Bank charges and interest
Choir welfare
Independent Examiner's fees
Insurance and subscriptions
Marketing and promotion
Miscellaneous expenses
Music library costs
Printing, postage and stationery
Other Costs
Music and related products sold/hired
Donations
Total Costs		 Direct
Support
Total
Total
Costs
Costs
2022
2021
£
£
£
£
56,814
10,866
67,680
17,796
33,489
7,086
20,962
3,005
524
575
1,789
1,473
50
45
56,814
12,184
Governance
Governance
Total
element
Total
element
2022
2022
2021
2021
212
212
130
130
55
-
22
-
3,845
-
2,231
-
2,850
2,850
-
-
567
-
563
-
781
-
-
-
13
13
155
26
2,364
-
2,324
-
179
-
187
-
10,866
3,075
5,612
156
2022
2021
1,510
43
1,910
1,300
3,420
1,343
£
71,100
£
19,139

During the year a donation of £1,200 was made to the London Youth Choir Chamber Choir scholarship fund (2021: £1,200), and £710 to Crisis, relating to royalties earned from sales of the Choir’s recording of Paul Fincham’s Ring the Bells (2021: £100 to the Royal Festival Hall in memory of a former member of the Choir).

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THE LONDON PHILHARMONIC CHOIR (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022

4 Staff costs; trustees’ remuneration, benefits and expenses; related party transactions

There were no employees during the year. Trustees, who are considered to be key management personnel, and other Choir members involved in the day to day running of the Choir give their time for free. None of the trustees received remuneration during the year. Expenditure incurred by trustees and other Choir members in fulfilling their obligations to the Choir may be reimbursed. During the year three trustees were reimbursed expenses incurred for transportation, subsistence and communications software subscription totalling £69 (2021: two trustees were reimbursed expenses incurred for travel and communications software subscription totalling £106).

Trustees engage in Choir activities on the same basis as other members. During the year the charity received no donations from trustees (2021: the charity received no donations from trustees). There were no other related party transactions requiring disclosure during the year.

5 Debtors

Trade debtors
Prepayments and accrued income		 2022
2021
£
£
3,770
971
5,534
9,436
9,304
10,407

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

6 Investments and Cash at bank and in hand

Investments comprise bank deposits with a maturity of less than one year from the balance sheet date and are valued at the realisable amount at the balance sheet date.

Cash at bank and in hand comprises cash and bank deposits held to meet short term commitments and are valued at the amount of cash held.

7 Creditors

Taxation and Social Security
Accruals and deferred income		 2022
2021
£
£
1,905
-
8,800
7,152
10,705
7,152

Creditors are measured at their settlement amount.

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