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2020-08-31-accounts

Trustees’ Annual Report for the period

From 01/09/19 To 31/08/20

Charity name: Fulham Symphony Orchestral Society

Charity registration number: 1094899

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 To advance, improve, develop and
maintain public education in and
appreciation of the art and science of music
in all its aspects by the presentation of
public concerts and recitals; and for the
general purposes of such charitable bodies
or for such other purposes as shall be
exclusively charitable as the Committee
may from time to time decide.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Para 1.17 and
1.19
Giving public concerts for the local
community
Offering opportunities for local children and
families to experience orchestral music,
including work with the local authority ‘Tri-
Borough Music Hub’.
Nurturing young talent by working with
soloists and composers at the start of their
careers.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The trustees have had regard to the
guidance issued by the Charity
Commission on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38
Policy on social investment
including program related
investment
Para 1.38
Contribution made by
volunteers
Para 1.38
Other

Achievements and Performance

SORP reference
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.
Para 1.20 The orchestra had planned to perform
three concerts as usual at St John’s, Smith
Square and at St Paul’s Church,
Hammersmith.
However, we were only able to perform one
concert at St John’s, Smith Square. Owing
to the national lockdown brought in with
regard to CoVID-19 we were unable to
stage our March and June concerts and
had to suspend rehearsals.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 The Society was the beneficiary of hugely
generous gifts from Nigel Blake and his
brother Stephen. Nigel, our much-loved
clarinettist for nearly 25 years and an ex-
Chairman, died in 2019 and left a legacy
gift (classed as designated funds), to which
Stephen added his own restricted gift
(classed as restricted funds). A fund was
created which will support special projects
over the coming decade, support young
artists and enable the commissioning of
new works. A fund management team has
been set up by the Committee to manage
the legacy and oversee how it is spent and
invested. The team includes Stephen and
Nigel’s friend and fellow former FSO
clarinettist Jonathan Walsh.
Despite having to cancel two of three
planned concerts, the Society is in a
stronger financial position at the end of the
period, having achieved an operational
surplus of £6,354 over the 12 months. This
was in part achieved due to the generosity
of the Society’s members and supporters,
who continued to pay their subscriptions or
donate refunds from cancelled tickets
during the periods when we could not
rehearse or perform.
The surplus in the year allowed the Society
to maintain its reserves and to be in a
sound financial position as we plan to get
back to rehearsing and performing as and
when CoVID-19 restrictions lift.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 Our policy is to hold a reserve of £8,000 to
cover financial failure of an event (for
example, severely reduced audience
numbers) or the withdrawal of sponsorship
from Novotel who provide our rehearsal
space. Any additional surplus is retained for
use on future projects, the acquisition of
assets or other expenditure which the
trustees consider appropriate and in line
with the society’s objectives.
Amount of reserves held Para 1.22 £ 26,953 (unrestricted funds)
£ 30,161 (designated funds)
£ 70,376 (restricted funds)
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
Para 1.23 N/A

charity continuing as a going concern

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47 Our principal sources of funds are
orchestra members’ subscriptions and
concert ticket sales.
We benefit from the sponsorship of the
Novotel hotel chain, which provides us with
free rehearsal space in Hammersmith as
part of their corporate social responsibility
programme.
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)

Para 1.25
Constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 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
Para 1.25 Election by members
Appointment by existing trustees

Additional information (optional) You may choose to include further statements where relevant about:

Para 1.51 Policies and procedures adopted for the induction and training of trustees

The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51
Other

Reference and Administrative details

Charityname FulhamSymphony OrchestralSociety
Other name the charity uses Fulham Symphony Orchestra
Registered charity number 1094899
Charity’s principal address 35 Weymouth Avenue, London, W5 4SB

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee(if any)
Gavin Compton
Richard Stone
Sharon Robinson Chair
Tanya English

Corporate trustees – names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of
adviser
Name
Address
Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charitys trustees Signature(s) Full name(s) Position (eg Secretary. Chair, etc) Richard Stone Treasurer Date 1410312021

Fulham Symphony Orchestral Society – Financial Statements Y/E 31 Aug 20

Fulham Symphony Orchestral Society

Registered Charity No. 1094899

Financial Statements for the year ended 31 August 2020

-1-

Fulham Symphony Orchestral Society – Financial Statements Y/E 31 Aug 20

REPORT OF THE TREASURER

There were two main factors impacting the accounts of the Society in the year to 31 August 2020.

The first, which will have a long and positive impact, was the hugely generous gifts from Nigel Blake and his brother Stephen. Nigel, our much-loved clarinettist for nearly 25 years and an ex-Chairman, died in 2019 and left a legacy gift (classed as designated funds), to which Stephen added his own restricted gift (classed as restricted funds). A fund was created which will support special projects over the coming decade, support young artists and enable the commissioning of new works. A fund management team has been set up by the Committee to manage the legacy and oversee how it is spent and invested. The team includes Stephen and Nigel’s friend and fellow former FSO clarinettist Jonathan Walsh.

The second factor, which has hugely impacted the whole music community and wider society in 2020, was the COVID-19 pandemic. The orchestra was in final preparations for a concert planned for 21st March 2020 when it became clear that it could no longer go ahead for safety reasons, just ahead of the first national lockdown. Due to the prompt action taken by the Committee, it was possible to cancel the concert without incurring many of the costs, including hall hire, guest player fees and staging. Ticket refunds were offered, but many people who had bought tickets in advance kindly opted to either donate their ticket price to the orchestra (£410), or to Pancreatic Cancer UK (£524), which was the charity that we had planned to collect for during the concert in memory of Nigel Blake. With the income from Members subs and Friend donations, along with Gift Aid, the Spring term contributed £1,473 to the surplus.

The pandemic prevented the orchestra meeting to rehearse for the Summer ’20 concert, which was also cancelled. Many Members and Friends of the orchestra kindly continued to pay subscription fees and donations during the term which, with very few costs incurred, contributed £2,850 to the surplus recorded in the accounts (including Gift Aid).

Before the lockdown and other restrictions in 2020, the orchestra performed a successful concert in November 2019 which included Bartok’s Concerto for Orchestra and a Brahms’ Piano Concerto No. 1 with a particularly fine performance by the soloist Richard Uttley. Financially, the concert made a small contribution of £391 towards the surplus.

Regarding other income, the Society was again successful in applying for a grant from the London Borough of Hammersmith and Fulham. Interest income on the fund balance invested in a savings account contributed a further £537.

The orchestra’s annual ‘Weekend Away’ in January (offsite rehearsals) was well attended. Associated income and expenses are recorded separately in the accounts. The net impact of these events to the Society accounts is zero.

The Society benefits from a contribution to costs that its trading subsidiary, Fulham Symphony Orchestra Limited (FSO Ltd), is able to make through being able to claim Orchestra Tax Relief (OTR) on the costs of producing the main concerts on behalf of the Society. £1,113 was contributed related to 2019-20. Related accounting fees are netted from the contribution.

BASIS OF PREPARATION

As in 2018-19, the accounts have been prepared on an accruals basis, recognising income when it first becomes receivable and expenditure when a liability for that expenditure first arises.

-2-

Fulham Symphony Orchestral Society -- Financial Statements Y/E 31 Aug 20

INDEPENDENT EXAMINERS REPORT TO THE TRUST S OF THE FULHAM SYMPHONY ORCHESTRAL SOCIETY

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ("the Act"). The charity's trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

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.

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J.D. Seddon ACA 21 Southmoor Road Oxford

OX2 6RF

-3-

Fulham Symphony Orchestral Society – Financial Statements Y/E 31 Aug 20

INCOME STATEMENT FOR THE YEAR ENDED 31[st] AUGUST 2020

Concert income
Member subscriptions
Legacy Gift
Sponsorship, donations & ‘Friends’
Advertising
Gift Aid
Interest
Other
‘Weekends Away (Jan ’19)’ deposits
‘Weekends Away (Jan ’20)’ deposits
TOTAL INCOME
Box office commission
Concert programmes, flyers and tickets
Conductor & Leader
Hall hire
Instrument hire and transportation
Insurance and Making Music membership
Music hire and commissioning
Performing Rights Society fees
Rehearsals & Sectionals
Soloists & Guest Players
Staging hire
Sundry concert costs and other expenses
Write-back of over-accrual
‘Weekend Away (Jan ’19)’ costs
‘Weekend Away (Jan ’20)’ costs
Expenditure absorbed by FSO Ltd
TOTAL EXPENDITURE
Surplus/(Deficit) for the period
Designated
Funds (£)
Restricted
Funds (£)
Unrestricted
Funds (£)
-
-
1,520
-
-
8,756
30,000
70,000
-
-
-
2,066
-
-
-
-
-
1,877
161
376
-
-
-
1
-
-
-
-
-
4,779
2019/20
Total (£)
2018/19
Total (£)
1,520
9,361
8,756
10,530
100,000
-
2,066
3,024
-
240
1,877
1,936
537
-
1
25
-
4,810
4,779
-
30,161
70,376
18,999
119,536
29,925
-
-
-
-
-
216
-
-
3,460
-
-
1,446
-
-
570
-
-
407
-
-
539
-
-
46
-
-
578
-
-
1,530
-
-
-
-
-
188
-
-
-
-
-
-
-
-
4,779
-
-
(1,113)
-
1,364
216
676
3,460
5,190
1,446
6,275
570
1,919
407
485
539
1,430
46
226
578
270
1,530
4,608
-
432
188
648
-
(1,500)
-
4,810
4,779
-
(1,113)
(2,657)
-
-
12,645
12,645
24,176
30,161
70,376
6,354
106,891
5,749

-4-

Fulham Symphony Orchestral Society – Financial Statements Y/E 31 Aug 20

ASSETS AND LIABILITIES AS AT 31[st] AUGUST 2020

Cash at Bank
Accrued Revenue
Subscriptions Receivable
GiftAid Receivable1
Prepaid Expenditure
Due from FSO Ltd
Fixed Assets2
Total Assets
Accrued Expenses
Total Liabilities
NET ASSETS
Designated
Funds (£)
Restricted
Funds (£)
Unrestricted
Funds (£)
30,161
70,376
20,817
-
-
-
-
-
90
-
-
1,878
-
-
-
-
-
4,169
-
-
see below
31 Aug 2020
31 Aug 2019
121,353
13,308
-
2,961
90
805
1,878
1,936
-
-
4,169
1,590
see below
see below
30,161
70,376
26,953
-
-
-
127,490
20,600
-
-
-
-
-
-
-
30,161
70,376
26,953
127,490
20,600

1 GiftAid is claimed from HMRC for the whole accounting year in arrears. This means that, at the end of each accounting year, GiftAid is receivable on eligible subs and donations paid during the period (less an allowance for benefits gained by Members from tuition). At 31 Aug 2020, £1,878 of Gift Aid was receivable. This amount was successfully claimed in Oct 2020.

2 The society owns a library of music containing several items which are available for hire. Its historic cost (from 1990s, + £250 addition in 2010) is £5,311. It is difficult to obtain a current valuation for the library and, as such (and in line with Charities SORP guidance) no estimate has been made in the accounts. The society also owns a set of music stands which have negligible monetary value and are treated as an expense in the year of acquisition.

-5-

Fulham Symphony Orchestral Society – Financial Statements Y/E 31 Aug 20

Fulham Symphony Orchestral Society

Registered Charity No. 1094899

Financial Statements for the year ended 31 August 2020

-1-

Fulham Symphony Orchestral Society – Financial Statements Y/E 31 Aug 20

REPORT OF THE TREASURER

There were two main factors impacting the accounts of the Society in the year to 31 August 2020.

The first, which will have a long and positive impact, was the hugely generous gifts from Nigel Blake and his brother Stephen. Nigel, our much-loved clarinettist for nearly 25 years and an ex-Chairman, died in 2019 and left a legacy gift (classed as designated funds), to which Stephen added his own restricted gift (classed as restricted funds). A fund was created which will support special projects over the coming decade, support young artists and enable the commissioning of new works. A fund management team has been set up by the Committee to manage the legacy and oversee how it is spent and invested. The team includes Stephen and Nigel’s friend and fellow former FSO clarinettist Jonathan Walsh.

The second factor, which has hugely impacted the whole music community and wider society in 2020, was the COVID-19 pandemic. The orchestra was in final preparations for a concert planned for 21st March 2020 when it became clear that it could no longer go ahead for safety reasons, just ahead of the first national lockdown. Due to the prompt action taken by the Committee, it was possible to cancel the concert without incurring many of the costs, including hall hire, guest player fees and staging. Ticket refunds were offered, but many people who had bought tickets in advance kindly opted to either donate their ticket price to the orchestra (£410), or to Pancreatic Cancer UK (£524), which was the charity that we had planned to collect for during the concert in memory of Nigel Blake. With the income from Members subs and Friend donations, along with Gift Aid, the Spring term contributed £1,473 to the surplus.

The pandemic prevented the orchestra meeting to rehearse for the Summer ’20 concert, which was also cancelled. Many Members and Friends of the orchestra kindly continued to pay subscription fees and donations during the term which, with very few costs incurred, contributed £2,850 to the surplus recorded in the accounts (including Gift Aid).

Before the lockdown and other restrictions in 2020, the orchestra performed a successful concert in November 2019 which included Bartok’s Concerto for Orchestra and a Brahms’ Piano Concerto No. 1 with a particularly fine performance by the soloist Richard Uttley. Financially, the concert made a small contribution of £391 towards the surplus.

Regarding other income, the Society was again successful in applying for a grant from the London Borough of Hammersmith and Fulham. Interest income on the fund balance invested in a savings account contributed a further £537.

The orchestra’s annual ‘Weekend Away’ in January (offsite rehearsals) was well attended. Associated income and expenses are recorded separately in the accounts. The net impact of these events to the Society accounts is zero.

The Society benefits from a contribution to costs that its trading subsidiary, Fulham Symphony Orchestra Limited (FSO Ltd), is able to make through being able to claim Orchestra Tax Relief (OTR) on the costs of producing the main concerts on behalf of the Society. £1,113 was contributed related to 2019-20. Related accounting fees are netted from the contribution.

BASIS OF PREPARATION

As in 2018-19, the accounts have been prepared on an accruals basis, recognising income when it first becomes receivable and expenditure when a liability for that expenditure first arises.

-2-

Fulham Symphony Orchestral Society -- Financial Statements Y/E 31 Aug 20

INDEPENDENT EXAMINERS REPORT TO THE TRUST S OF THE FULHAM SYMPHONY ORCHESTRAL SOCIETY

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ("the Act"). The charity's trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

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.

----- Start of picture text -----
%-
----- End of picture text -----

J.D. Seddon ACA 21 Southmoor Road Oxford

OX2 6RF

-3-

Fulham Symphony Orchestral Society – Financial Statements Y/E 31 Aug 20

INCOME STATEMENT FOR THE YEAR ENDED 31[st] AUGUST 2020

Concert income
Member subscriptions
Legacy Gift
Sponsorship, donations & ‘Friends’
Advertising
Gift Aid
Interest
Other
‘Weekends Away (Jan ’19)’ deposits
‘Weekends Away (Jan ’20)’ deposits
TOTAL INCOME
Box office commission
Concert programmes, flyers and tickets
Conductor & Leader
Hall hire
Instrument hire and transportation
Insurance and Making Music membership
Music hire and commissioning
Performing Rights Society fees
Rehearsals & Sectionals
Soloists & Guest Players
Staging hire
Sundry concert costs and other expenses
Write-back of over-accrual
‘Weekend Away (Jan ’19)’ costs
‘Weekend Away (Jan ’20)’ costs
Expenditure absorbed by FSO Ltd
TOTAL EXPENDITURE
Surplus/(Deficit) for the period
Designated
Funds (£)
Restricted
Funds (£)
Unrestricted
Funds (£)
-
-
1,520
-
-
8,756
30,000
70,000
-
-
-
2,066
-
-
-
-
-
1,877
161
376
-
-
-
1
-
-
-
-
-
4,779
2019/20
Total (£)
2018/19
Total (£)
1,520
9,361
8,756
10,530
100,000
-
2,066
3,024
-
240
1,877
1,936
537
-
1
25
-
4,810
4,779
-
30,161
70,376
18,999
119,536
29,925
-
-
-
-
-
216
-
-
3,460
-
-
1,446
-
-
570
-
-
407
-
-
539
-
-
46
-
-
578
-
-
1,530
-
-
-
-
-
188
-
-
-
-
-
-
-
-
4,779
-
-
(1,113)
-
1,364
216
676
3,460
5,190
1,446
6,275
570
1,919
407
485
539
1,430
46
226
578
270
1,530
4,608
-
432
188
648
-
(1,500)
-
4,810
4,779
-
(1,113)
(2,657)
-
-
12,645
12,645
24,176
30,161
70,376
6,354
106,891
5,749

-4-

Fulham Symphony Orchestral Society – Financial Statements Y/E 31 Aug 20

ASSETS AND LIABILITIES AS AT 31[st] AUGUST 2020

Cash at Bank
Accrued Revenue
Subscriptions Receivable
GiftAid Receivable1
Prepaid Expenditure
Due from FSO Ltd
Fixed Assets2
Total Assets
Accrued Expenses
Total Liabilities
NET ASSETS
Designated
Funds (£)
Restricted
Funds (£)
Unrestricted
Funds (£)
30,161
70,376
20,817
-
-
-
-
-
90
-
-
1,878
-
-
-
-
-
4,169
-
-
see below
31 Aug 2020
31 Aug 2019
121,353
13,308
-
2,961
90
805
1,878
1,936
-
-
4,169
1,590
see below
see below
30,161
70,376
26,953
-
-
-
127,490
20,600
-
-
-
-
-
-
-
30,161
70,376
26,953
127,490
20,600

1 GiftAid is claimed from HMRC for the whole accounting year in arrears. This means that, at the end of each accounting year, GiftAid is receivable on eligible subs and donations paid during the period (less an allowance for benefits gained by Members from tuition). At 31 Aug 2020, £1,878 of Gift Aid was receivable. This amount was successfully claimed in Oct 2020.

2 The society owns a library of music containing several items which are available for hire. Its historic cost (from 1990s, + £250 addition in 2010) is £5,311. It is difficult to obtain a current valuation for the library and, as such (and in line with Charities SORP guidance) no estimate has been made in the accounts. The society also owns a set of music stands which have negligible monetary value and are treated as an expense in the year of acquisition.

-5-