OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

2021-12-31-accounts

Charity registration number 1098213

THE KIRI TE KANAWA FOUNDATION (Uk)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS , FOR THE YEAR ENDED 31 DECEMBER 2021

THE KIRI TE KANAWA FOUNDATION (UK)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Dame Kiri Te Kanawa, Chair
Chris Welch, Deputy Chair and Treasurer
Gary Matthewman
Gillian Newson
Nicholas Payne
Rachel Pilard (formerly Thomas)
Fiona Rose
Andrew Robinson
Charity number 1098213
Registered office Flat 23B Prince ofWales Mansions
Prince ofWales Drive
London
SW11 4BQ
Independent examiner Lewis Evans Partnership LLP
The Oaks
3 Village Road
West Kirby
Wirral
CH48 3JN
Bankers Coutts &Co
440 Strand
London
WC2R 0QS
Hampden & Co Plc
9 Charlotte Square
Edinburgh
EH24DR

THE KIRI TE KANAWA FOUNDATION (UK)

CONTENTS

==> picture [306 x 278] intentionally omitted <==

----- Start of picture text -----
Page
Trustees’ report 1-3
Independent examiner's report 4
Statement of financial activities 5-6
Balance sheet 7
Notes to the financial statements 8-14
----- End of picture text -----

THE KIRI TE KANAWA FOUNDATION (Uk)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees present their annual report and financial statements for the year ended 31 December 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, 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 (FRS 102) (effective 1 January 2019)".

Objectives and activities

Policies and objectives

The principal objects of the charity are to assist and train singers and musicians by way of scholarships or other means and to provide training, instruction and master classes for singers and musicians.

Activities for achieving objectives

The charity receives donations from organisations and members of the public, as well as funds raised through various fundraising events and initiatives. These funds are principally invested in grants and scholarships to individuals and other charitable activities connected with the charity’s principal objectives.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Review of activities

The charity received £52,041 (2020: £99,312) in donations in the year and generated a further £5,850 (2020: £7,500) in grant funding. The charity made charitable expenditure of £26,205 (2020: £132,241) in the year.

2021 was again dominated by the global pandemic . As with 2020 this had a major impact on the incomes of performing artists including the incomes of the singers supported by both this foundation and the incomes of those supported by the New Zealand foundation.

A joint subcommittee with the New Zealand foundation was formed in 2020 to coordinate the response and share the cost of our response to the pandemic. Significant support (including our ‘Helping Hands’ grants) was given to over 20 singers in that year.

Once again in 2021 we were delighted that the two foundations were able to provide substantial and timely ‘Helping Hands’ grants and other support to a number of singers in the early stages of their professional careers and whose incomes had been severely affected by the pandemic.

The efforts of both foundations were hugely appreciated by the singers involved.

Other strands of work during the year included:

-1-

THE KIRI TE KANAWA FOUNDATION (UK)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

Financial review

The Statement of Financial Activities on page 5 shows the incoming resources and resources expended during the year. The net movement in funds resulted in a surplus of £32,715 (2020: deficit of £29,370). The financial position of the Trust is shown on page 7.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

Reserves policy

The Trustees’ intention is to be in a position to be able to fund exceptional singers and projects when these are identified, even if this requires funding in excess of the income in a particular year and therefore results in a need to draw on reserves. The Trustees believe that the current environment of low interest rates makes it more likely that there might be a need to draw on reserves for such purposes. The Trustees also seek to maintain a level of unrestricted funds so that, should the Trust ever cease to function, funds are at a level sufficient to be able to fund an orderly wind down of the Trust including the ongoing funding of singers who are at that time receiving support from the Trust.

At the year end the Trust had reserves of £365,850 (2020: £333,135) and the Trustees consider this to be an appropriate level of reserves.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

Constitution

The charity is registered with the Charity Commissioners of England and Wales (No. 1098213) and constituted by Deed of Trust dated 8 April 2003 as amended by subsequent resolutions, a deed of variation dated 17 May 2019 and a deed of variation and restatement dated 3 August 2020. The aim of 2020 deed was to more closely align the charity’s governance arrangements with the provisions in the Charity Commission's model deed. There have been no changes in the objectives since the last annual report.

The Charity has complied with the public benefit objective in section 17(5) of the Charities Act 2011. In the event of the charity being wound up, any surplus assets remaining after the satisfaction of all debts and liabilities will be transferred to other charitable institutions at the Trustees’ discretion.

The trustees who served during the year and up to the date of signature of the financial statements were: Dame Kiri Te Kanawa, Chair

Chris Welch, Deputy Chair and Treasurer

Gary Matthewman Gillian Newson

Nicholas Payne Rachel Pilard (formerly Thomas) Fiona Rose

Andrew Robinson

Method of appointment or election of Trustees

The Charity is managed by its Trustees who all share responsibility for its management. The Trustees were appointed by Dame Kiri in terms of clause 10 of the 2003 Trust Deed.

The management of the charity is the responsibility of the Trustees who are appointed under the terms of the Trust Deed. Whenever the number of Trustees falls below three, an appointment shall be made as soon as practicable in order to increase the number of Trustees to at least three.

-2-

;

THE KIRI TE KANAWA FOUNDATION (UK)

TRUSTEES’ REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

aeecemmeeeemrneemere Policies adopted for the induction and training of Trustees The Trustees are satisfied that they have put in place satisfactory procedures concerning the proper ss governanceTrustees, and management and decision making of the charity, including the induction and training of

Related party relationships

The Kiri Te Kanawa Foundation (‘The New Zealand Foundation’). is a New Zealand registered charitable trust (Registration: CC34307) and operates in that country. The New Zealand Foundation is a related party for the purposes of these accounts,

The New Zealand Foundation was created by Dame Kiri in 2004 and assists outstanding young New Zealand singers with judicious mentoring, financial support and career assistance. That Foundation also provides opera lovers with a unique opportunity to make a difference to the lives and careers of talented young New Zealand singers.

The Kiri Te Kanawa Foundation (UK) has similar aims and objectives except that the UK Foundation's deed allows it to consider supporting singers regardless of their country of origin. Both Foundations are chaired by Dame Kiri and work closely on many projects.

The trustees’ report was approved by the Board of Trustees.

==> picture [182 x 83] intentionally omitted <==

----- Start of picture text -----
OwTruste Chair and Treasurer
Dated: Cn Rf v0] A
----- End of picture text -----

a

ee ee ae eee ee rae

a IN enc

=3-

THE KIRI TE KANAWA FOUNDATION (UK)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE KIRI TE KANAWA FOUNDATION (UK)

| report to the trustees on my examination of the financial statements of The Kiri Te Kanawa Foundation (UK) (the charity) for the year ended 31 December 2021.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

| report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

i understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

| 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 financial statements to be reached.

een Gee

Simon Evans FCA

Lewis Evans Partnership LLP

The Oaks

3 Village Road West Kirby Wirral CH48 3JN

Dated: Bific o22

-4-

THE KIRI TE KANAWA FOUNDATION (UK)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2021

Current financial year

Current financialfinancial year
Unrestricted Restricted Total Total
funds funds
2021 2021 2021 2020
Notes £ £ £ £
Income from:
Donations and legacies 2 46,949 10,942 57,891 106,812
Investments 3 221 - 221 654
Total income 47,170 10,942 58,112 107,466
Expenditure on:
Charitable activities 4 14,341 11,864 26,205 132,241
Other 9 - - - 2,100
Total expenditure 14,341 11,864 26,205 134,341
Net incoming/(outgoing) resources before transfers 32,829 (922) 31,907 (26,875)
Gross transfers between funds (277) 277 - -
Net income/(expenditure) forthe year/
Net incoming/(outgoing) resources 32,552 (645) 31,907 (26,875)
Other recognised gains and losses
Other gains or losses 10 808 - 808 (2,495)
Netmovement infunds 33,360 (645) 32,715 (29,370)
Fund balances at 1 January 2021 332,490 645 333,135 362,505
Fundbalancesat31December2021 365,850 - 365,850 333,135

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

-5-

THE KIRI TE KANAWA FOUNDATION (UK)

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021

Prior financial year

Prior financial year
Unrestricted Restricted Total
funds funds
2020 2020 2020
Notes £ £ £
Income from:
Donations and legacies 2 54,635 52,177 106,812
Investments 3 654 - 654
Total income 55,289 52,177 107,466
Expenditure on:
Charitable activities 4 80,709 51,532 132,241
Other 9 2,100 - 2,100
Total expenditure 82,809 51,532 134,341
Net incoming/(outgoing) resources before transfers (27,520) 645 (26,875)
Net income/(expenditure) for the year/
Net incoming/(outgoing) resources (27,520) 645 (26,875)
Other recognised gains and losses
Other gains or losses 10 (2,495) - (2,495)
Net movement in funds (30,015) 645 (29,370)
Fund balances at 1 January 2020 362,505 - 362,505
Fundbalancesat31December2020 332,490 645 333,135

-6-

THE KIRI TE KANAWA FOUNDATION (UK)

BALANCE SHEET

AS AT 31 DECEMBER 2021

2021 2020
Notes = £ £ £
Current assets
Debtors Ws: 9,873 3,416
Cash at bankand in hand 358,903 433,134
368,776 436,549
Creditors: amounts falling due within
one year 12 (2,926) (103,414)
Net current assets 365,850 $33,135
Income funds
Restricted funds 13 - 645
Unrestricted funds 365,850 332,490
365,850 333,135

The financialCO)approved by the Trustees onABof2 a Chris Welch, Deputy Chalr and Treasurer Trustee

ar ee

THE KIRI TE KANAWA FOUNDATION (UK)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

Charity information

The Kiri Te Kanawa Foundation (UK) is registered with the Charity Commissioners of England and Wales (No. 1098213) and constituted by Deed of Trust dated 8 April 2003 as amended by subsequent resolutions, a deed of variation dated 17 May 2019 and a deed of variation and restatement dated 3 August 2020. The principal office address is Flat 23B Prince of Wales Mansions, Prince of Wales Drive, London, SW11 4BQ.

The financial statements have been prepared in accordance with the charity's governing documents, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2. Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

-8-

THE KIRI TE KANAWA FOUNDATION (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

(Continued)

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. Charitable activities are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All resources expended are inclusive of irrecoverable VAT.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2 Donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
£ £ £ £ £ £
Donations and gifts 46,949 5,092 52,041 54,635 44.677 99,312
The Kiri Te Kanawa
Foundation (New
Zealand) - Helping
Hands Covid-19 Support - 5,850 5,850 - 7,500 7,500
46,949 10,942 57,891 54,635 52,177 106,812
Donations and gifts
Other donations 46,949 997 47,946 54,635 2,033 56,668
WhaAanau: Voices of
Aotearoa donation - 4,095 4,095 - 42,644 42,644
46,949 5,092 52,041 54,635 44,677 99,312

«Qc

THE KIRI TE KANAWA FOUNDATION (Uk)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

3 Investments

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Interest receivable 221 654

4 Charitable activities

2021 2020
£ £
Sponsorship ofBBC CardiffSinger oftheWorld 14,400 -
Whanau: Voices ofAotearoa - Payments to Singers 4,489 41,272
Production costs forVoices ofAotearoa 528 3,598
19,417 44,870
Grant funding of activities (see note 5) 4,194 77,893
Share ofgovernance costs (see note 6) 2,594 9,478
26,205 132,241
Analysis by fund
Unrestricted funds 14,341 80,709
Restricted funds 11,864 51,532
26,205 132,241

Charitable activities include direct payments and grants provided in respect of student coaching and other assistance given to singers and musicians to enable them to advance their studies and/or careers in accordance with the objects of the charity.

2410 =

THE KIRI TE KANAWA FOUNDATION (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

5 Grants payable

2021 2020
£ 3
Grants to institutions:
London Handel Festival 3,000 2,000
Holland Park Opera -The Opera in Song 2,000 -
Birmingham Opera Company - Support for Emerging Artists - 22,251
Bloomsbury Opera - 2,000
Release ofunused cover roles grant to Royal Opera House (20,253) -
(15,253) 26,251
Grants to individuals 19,447 51,642
4,194 77,893

In 2021 total grants made came to £4,194. This was net of the write back of £20,253 which had not been drawn down by the Royal Opera House from the foundation’s 2014 grant to that organisation - see note 12 for more information about that grant.

Before the write back the 2021 grants totalled £24,447 inclusive of £15,000 in 2021 Helping Hands grants (2020: £77,873 inclusive £48,900 of 2020 ‘Helping Hands’ grants). The contribution from the NZ foundation towards the Helping Hands grants is shown in donations — see note 2.

In 2021 a grant of £3,000 was made to the London Handel Festival and a grant to £2,000 was made Holland Park Opera for their Opera in Song programme.

In 2020 grants of £2,000 were made to both the London Handel Festival and Bloomsbury Opera together with a grant of £22,251 to the Birmingham Opera Company to support emerging artists in RhineGold 2021. (A trustee of the charity, Nicholas Payne, is also a trustee of the Birmingham Opera Company).

All other amounts included within grants and scholarships relate to grants given to directly to individual singers.

2 =

THE KIRI TE KANAWA FOUNDATION (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

6 Support and governance costs

SupportGovernance Governance 2021 Support Governance 2020
costs costs costs costs
£ £ £ E £ £
Accountancy - 1,650 1,650 - 1,900 1,900
Legal and professional - - - - 6,060 6,060
Fees paid toTrustees - 142 142 - 102 102
Trustees' meeting and
other expenses - 152 152 - 517 517
Independent
examination fee - 650 650 - 650 650
Bank charges - - - - 249 249
- 2,594 2,594 - 9,478 9,478
Analysed between
Charitableactivities - 2,994 2,594 - 9,478 9,478

The Independent Examiner's remuneration amounts to an independent examination fee of £650 (2020: £650), and fees in respect of assisting in the preparation of the financial statements of £650 (2020: £650) are included within accountancy costs.

7 Trustees

During the year a Trustee, Gillian Newson, received £143 (2020: £102) relating to administrative duties, which is included within governance costs.

During the year, no Trustees received any benefits in kind (2020: £Nil).

During the year one Trustee received a total of £66 in respect of the reimbursement of expenses (2020 — one Trustee received £252).

8 Employees

The average monthly number of employees during the year was:

==> picture [449 x 48] intentionally omitted <==

----- Start of picture text -----
2021 2020
Number Number
Total - -
----- End of picture text -----

There were no employees whose annual remuneration was more than £60,000.

12+

THE KIRI TE KANAWA FOUNDATION (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

9 Other expenses

Total Unrestricted
funds
£ £
2021 2020
Net loss on disposal of tangible fixed assets - 2,100
10 Other gains or losses
Unrestricted Unrestricted
funds funds
2021 2020
£ £
Foreign exchange gains/(losses) 808 (2,495)
11. Debtors
2021 2020
Amounts falling due within one year: £ £
Otherdebtors 9,873 3,415
12 Creditors: amounts falling due within one year
2021 2020
Notes £ £
Deferred income - 40,323
Trade creditors - 4,260
Other creditors 626 52,504
Accrued costs 2,300 6,327
2,926 103,414

Other creditors due within one year include accrued grant expenditure of ENil (2020: £10,000) in respect of a scholarship funding arrangement with the Royal College of Music and £Nil (2020: £22,251) in respect of a grant awarded to the Birmingham Opera Company (see note 5).

At the prior year end, other creditors also included £20,253 in respect of a cover roles grant awarded to the Royal Opera House in 2014. On 31 July 2021 the term of the 2014 grant funding agreement with the Royal Opera House in respect of cover roles expired, and as the remaining £20,253 had not yet been disbursed it ceased to be a contractual liability of the charity with effect from that date, and has been released from creditors.

-13-