## **CHARITY REGISTRATION NUMBER: 1100408**
## **HAILSHAM CHORAL SOCIETY**
**ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **HAILSHAM CHORAL SOCIETY**
|**Contents**|**Page**|
|---|---|
|Reference and Administrative Details|**1**|
|Trustees� Annual Report|**2**|
|Independent E�aminer�s Report|**5**|
|Statement of Financial Activities|**6**|
|Balance Sheet|**7**|
|Notes to the Financial Statements|**8**|
## **HAILSHAM CHORAL SOCIETY**
## **Reference and Administrative Details**
**Registered Charity Name** Hailsham Choral Societ� **Charity Number** 1100408 **Principal Office** Flat 3 22 Granville Road Eastbourne East Susse� BN20 7HA **Trustees** Mill� Clark - Chair Julie Mitchell - Secretar� Christine Bael� - Treasurer Sue Simpson - Membership Secretar� Valerie H�land Peter Gilbert David Gillham - elected 17 October 2024 Simon Marsden Marion Ponting Anne Walker **Secretary to the Trustees** Julie Mitchell **Independent Examiner** Nicholas Gosman **Bankers** Llo�ds Bank PLC
1
## **HAILSHAM CHORAL SOCIETY**
## **Trustees� Annual Report For the year ended 31 August 2025**
The trustees present their annual report and the financial statements of the charit� for the �ear ended 31 August 2025.
The financial statements compl� �ith the Charities Act 2011 and Accounting and Reporting b� Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS 102) (second edition, issued in 2019).
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Reference and administrative details are sho�n in the schedule of reference and administrative details on page 1 of the financial statements.
## **TRUSTEES**
The trustees �ho served the charit� during the period and up to the approval of the financial statements �ere as follo�s:
- Mill� Clark - Chair
- Julie Mitchell - Secretar�
- Christine Bael� - Treasurer
- Sue Simpson - Membership Secretar�
- Valerie H�land
- Peter Gilbert
- David Gillham - elected 17 October 2024
- Simon Marsden
- Marion Ponting
- Anne Walker
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Hailsham Choral Societ� started on 9 November 1961 and �as registered as a charit� �ith the Charit� Commission in 2003, �ith a constitution adopted on 19 June 2003 (amended 9 October 2003). Its objects are to appl� the income, after pa�ment of an� proper e�penses, in the stud�, rehearsal and performance of choral music for the advancement of the musical education of the members and the public.
## **Induction and training of new trustees**
On appointment, ne� trustees receive detailed information on both their role as a trustee and the charit�. The� are invited to attend a trustees� meeting before formall� accepting the position and are also invited and encouraged to visit and take part in aspects of the charit��s �ork to gain a fuller understanding of the issues involved.
## **Organisational structure**
All the trustees are members of the E�ecutive Committee, the composition of �hich is governed b� the constitution of the charit�. The charit� is authorised to appoint ne� trustees to fill vacancies arising through resignation or death of an e�isting trustee.
2
## **HAILSHAM CHORAL SOCIETY**
## **Trustees� Annual Report For the year ended 31 August 2025**
## **Risk management**
The trustees have a dut� to identif� and revie� the risks to �hich the charit� is e�posed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees consider the major financial risk to be the cost attached to public performances and this is revie�ed �hen considering the level of reserves the charit� needs to maintain.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives, aims and public benefit**
The objects of the charit� are the stud�, rehearsal and performance of choral music for the advancement of the musical education of the members and the public.
## **Public benefit**
The trustees confirm the� have complied �ith the dut� in section 17 of the Charities Act 2011 in that the� have referred to the guidance contained in the Charit� Commission�s general guidance on public benefit �hen revie�ing the charit��s aims and objectives and in planning future activities and setting the grant making polic� for the �ear.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
The charit� started the �ear b� rene�ing its connection �ith Hailsham�s t�in to�n, Gourna�-en-Bra�, France, �ith a visit from the Gourna� choir for a joint concert in Hailsham Church. The charit��s main concert for the �ear �as a performance of Bach�s Christmas Oratorio, not often performed in the area and accompanied b�, thanks to an anon�mous donation, a period orchestra. This �as follo�ed b� Mendelssohn�s Elijah, in spring 2025, another piece requiring a large orchestra and several soloists. As usual, the �ear concluded �ith a light summer concert in the Hailsham Communit� Centre.
## **FINANCIAL REVIEW**
The trustees had agreed in the previous �ear to t�o significant concerts for the 2024/25 season, ackno�ledging these �ould likel� make significant losses and therefore dra� upon the balance of the Special Performances Fund. Both concerts �ere successful, attracting good audiences, but resulting in significant losses. Overall, there �as a transfer from the Special Performances Fund of �5,013.
An increase in membership numbers and therefore subscriptions led to a surplus on the General Fund and the charit� remains in a sound financial position.
## **Reserves policy**
It is the polic� of the charit� to maintain a balance on the General Fund equal to one �ear�s running costs of the choir. The balance on the Special Performances Fund is available to cover anticipated losses on future performances.
## **Investment policy and objectives**
The trustees have the po�er to make an� investment �hich the� see fit. The onl� investment is an interestbearing bank account.
3
## **HAILSHAM CHORAL SOCIETY**
## **Trustees� Annual Report For the year ended 31 August 2025**
## **PLANS FOR FUTURE PERIODS**
There are concerts planned for November and Christmas 2025, and in the spring of 2026, the choir �ill join �ith the Eastbourne S�mphon� Orchestra and Chorus for a performance of the Dream of Gerontius in Eastbourne. The charit� �ill continue �ith its fundraising activities in support of the concerts arranged for the 2025/26 �ear. The charit� plans a return visit to Gourne�-en-Bra� in autumn 2026.
## **TRUSTEES� RESPONSIBILITIES STATEMENT**
The trustees are responsible for preparing the trustees� annual report and the financial statements in accordance �ith applicable la� and regulations.
The la� applicable to charities requires the trustees to prepare financial statements for each financial �ear, �hich give a true and fair vie� of the state of affairs of the charit� and the income and e�penditure of the charit� for that period.
In preparing these financial statements, the trustees are required to;
- Select suitable accounting policies and then appl� them consistentl�;
- Observe the methods and principles in the Charities SORP (FRS 102);
- Make judgements and accounting estimates that are reasonable and prudent;
- State �hether applicable UK accounting standards have been follo�ed, subject to an� material departures disclosed and e�plained in the financial statements;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charit� �ill continue in operation.
The trustees are responsible for keeping proper accounting records that disclose �ith reasonable accurac� at an� time the financial position of the charit� and enable them to ensure that the financial statements compl� �ith the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charit� and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrit� of the charitable and financial information included on the charit��s �ebsite. Legislation in the United Kingdom governing the preparation and dissemination of financial statements ma� differ from legislation in other jurisdictions.
Signed b� order of the trustees 16 October 2025:
**Milly Clark** Chair of Trustees
**Julie Mitchell** Secretar� to the Trustees
4
## **HAILSHAM CHORAL SOCIETY**
## **Independent Examiner�s Report For the year ended 31 August 2025**
I report on the accounts of the charit� for the �ear ended 31 August 2025 �hich are set out on pages 6 to 12.
## **Respective responsibilities of trustees and examiner**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this �ear under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent e�amination is needed.
It is m� responsibilit� to:
- E�amine the accounts under section 145 of the 2011 Act;
- To follo� procedures laid do�n in the general directions given b� the Charit� Commission under section 145(5)(b) of the 2011 Act; and
- To state �hether particular matters have come to m� attention.
## **Basis of independent examiner�s report**
M� e�amination �as carried out in accordance �ith the general directions given b� the Charit� Commission. An e�amination includes a revie� of the accounting records kept b� the charit� and a comparison of the accounts presented �ith those records. It also includes consideration of an� unusual items or disclosures in the accounts and seeking e�planations from �ou as the trustees concerning such matters. The procedures undertaken do not provide all the evidence that �ould be required in an audit and consequentl�, no opinion is given as to �hether the accounts present a �true and fair vie�� and the report is limited to those matters set out in the ne�t statement.
## **Independent Examiner�s statement**
In connection �ith m� e�amination, no matter has come to m� attention:
1. �hich gives me reasonable cause to believe that in an� material respect the requirements:
- a) To keep accounting records in accordance �ith section 130 of the Charities Act 2011; and
- b) To prepare accounts �hich accord �ith the accounting records and compl� �ith the accounting requirements of the 2011 Act have not been met; or
2. to �hich, in m� opinion, attention should be dra�n in order to enable a proper understanding of the accounts to be reached.
## Nicholas Gosman
5
## **HAILSHAM CHORAL SOCIETY**
## **Statement of Financial Activities For the year ended 31 August 2025**
|**Note**
**INCOME**
Membership subscriptions including Gift Aid
Donations
**2**
Hailsham To�n Council grant
Bank interest
Charitable Activities
**3**
**TOTAL INCOME**
**EXPENDITURE**
Raising funds
4
E�penditure on charitable activities
**3**
**TOTAL EXPENDITURE**
**NET DEFICIT**
**NET MOVEMENT IN FUNDS FOR THE YEAR**
Transfer from Special Performances Fund
**3 & 9**
Transfer from Music Fund
**4 & 10**
General Fund brought for�ard
**General Fund carried forward**|**2025**
**�**
13,472
496
500
76
14,751
**29,295**
11,443
19,764
**31,207**
(1,912)
**(1,912)**
5,013
270
3,371
9,380
**12,751**|**2024**
**�**
10,943
746
500
102
10,765|
|---|---|---|
|||**23,056**|
|||12,260
11,068|
|||**23,328**|
|||(272)|
|||**(272)**
303
543|
|||574
8,806|
|||**9,380**|
.
All of the above amounts relate to continuing activities.
All the above amounts relate to unrestricted funds.
**The notes on pages 8 to 12 form part of these accounts**
6
## **HAILSHAM CHORAL SOCIETY**
## **Balance Sheet**
## **As at 31 August 2025**
|**Note**
**FIXED ASSETS**
Tangible assets
**6**
**CURRENT ASSETS**
Stock
Debtors
**7**
Cash at bank
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**
**YEAR**
**8**
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**TOTAL NET ASSETS**
**FUNDS**
General Fund
Special Perfromances Fund
**3 & 9**
Bursar� Fund
**10**
Music Fund
**4 & 10**
**TOTAL FUNDS**|**2025**
**�**
3,270
554
2,340
12,045
14,939
(790)
**14,149**
17,419
**17,419**
12,751
3,056
925
687
**17,419**|**2024**
**�**
3,729|
|---|---|---|
|||554
4,936
10,902|
|||16,392
(790)|
|||**15,602**|
|||19,331|
|||**19,331**|
|||9,380
8,069
925
957
**19,331**|
These financial statements �ere approved b� the trustees and authorised for issue on 16 October 2025 and are signed on their behalf b�:
**Milly Clark Julie Mitchell** Chair of Trustees Trustee
**The notes on pages 8 to 12 form part of these accounts**
7
## **HAILSHAM CHORAL SOCIETY**
## **Notes to the Financial Statements**
## **For the year ended 31 August 2025**
## **1 ACCOUNTING POLICIES**
## **Basis of accounting**
The financial statements have been prepared in accordance �ith Accounting and Reporting b� Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance �ith the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (second edition, issued in 2019) � Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS (102) and the Charities Act 2011.
The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in Sterling, �hich is the functional currenc� of the charit� and rounded to the nearest pound.
Hailsham Choral Societ� meets the definition of a public benefit entit� under FRS 102.
The trustees consider that there are no material uncertainties about the charit��s abilit� to continue as a going concern.
## **Income**
Subscriptions are pa�able annuall� for the financial �ear.
Income relating to charitable activities is accounted for in the �ear �hen the performance takes place.
## **Expenditure and irrecoverable VAT**
E�penditure is accounted for on an accruals basis and is recognised once there is an obligation to make a pa�ment to a third part� and the amount of the obligation can be measured reliabl�. E�penditure is inclusive of an� VAT �hich cannot be recovered.
E�penditure �hich is directl� attributable to specific charitable activities has been included in the cost of operation of the activities. All other e�penditure of the choir is treated as being required to put the charit� in a position that it can carr� out the performance of the charitable activities.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees� discretion in furtherance of the objectives of the charit�.
## **Fixed assets**
All fi�ed assets are recorded initiall� at cost.
## **Depreciation**
Propert�, fi�tures and fittings are initiall� measured at cost and subsequentl� measured at cost or valuation, net of depreciation and an� impairment losses.
Depreciation is recognised so as to �rite off the cost or valuation of an asset, less its estimated residual value, over the useful economic life of that asset as follo�s:
- Piano and staging � 25% reducing balance method
- Music, uniforms and folders �10% reducing balance method
8
## **HAILSHAM CHORAL SOCIETY**
## **Notes to the Financial Statements**
## **For the year ended 31 August 2025**
The gain or loss arising on the disposal of an asset is determined as the difference bet�een the sale proceeds and the net book value of the asset and is recognised in net income/(e�penditure) for the �ear.
## **Taxation**
The charit� is e�empt from corporation ta� on its charitable activities.
## **Critical accounting judgements and key sources of estimation**
In the application of the charit��s accounting policies management is required to make judgements, estimates and assumptions about the carr�ing values of assets and liabilities that are not readil� apparent from other sources. The estimates and underl�ing assumptions are based on historical e�perience and other factors that are considered to be relevant. Actual results ma� differ from these estimates.
## **Capitalisation of tangible assets**
The ke� critical judgement, not involving estimation uncertaint�, �hich has the most significant effect on these financial statements, related to the decision about �hen to capitalise development costs. These are onl� capitalised �hen ke� conditions are met.
## **Useful economic lives of tangible assets**
The annual depreciation charge is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annuall�. The� are amended �hen necessar� to reflect current estimates, based on technological advancement, future investments, economic utilisation and the ph�sical condition of the assets. See Note 6 for the carr�ing amount of the vehicles and Note 1 for the useful economic lives for each class of asset.
## **2 DONATIONS**
|Donations from members
Workshop donations|**2025**
**�**
-
496
**496**|**2024**
**�**
377
369
**746**|
|---|---|---|
9
## **HAILSHAM CHORAL SOCIETY**
## **Notes to the Financial Statements**
## **For the year ended 31 August 2025**
## **3 INCOME AND EXPENDITURE ON CHARITABLE ACTIVITIES**
|**Income**
Tickets for performances
Specific donations for performances
Donations for refreshments and programmes
Fundraising for performances
**Expenditure**
Musical Director
Orchestra and accompanist
Venue Hire
Staging
Publicit� and programmes
Music hire
Refreshments and presentations
**Movement on Special Performances Fund �note 9**
**4**
**RAISING FUNDS**
Musical Director
Accompanist
Temporar� MD and accompanist
Workshop costs
Hire of rehearsal venues
Website registration
Secretar� e�penses
Training
Purchase of uniforms
Making Music subscription
Subscriptions
Insurance
Purchase of music � transfer from music fund �note 10
Purchase of folders �transfer from music fund �note 10
Depreciation|**2025**
**�**
9,633
2,000
1,292
1,826
**14,751**
1,575
13,237
1,615
1,130
827
475
905
**19,764**
**(5,013)**
**2025**
**�**
5,141
2,572
-
931
1,519
64
50
75
-
230
25
107
270
-
459
**11,443**|**2024**
**�**
8,392
500
624
1,249|
|---|---|---|
|||**10,765**|
|||1,047
4,310
3,227
930
552
606
396|
|||**11,068**|
|||**(303)**
**2024**
**�**
4,365
2,497
821
1,166
1,635
64
145
-
151
219
20
104
-
543
530|
|||**12,260**|
## **5 TRUSTEES� REMUNERATION AND BENEFITS AND THE COST OF KEY PERSONNEL**
The trustees represent the ke� management of the charit�. The trustees give their time generousl� and �ithout remuneration or benefit. There �as no reimbursement of trustees e�penses.
10
## **HAILSHAM CHORAL SOCIETY**
## **Notes to the Financial Statements**
## **For the year ended 31 August 2025**
|**6**
**TANGIBLE FIXED ASSETS**
**Music,**
**uniform**
**& folders**
**Staging**
**and piano**
**�**
**�**
**Cost**
At 1 August 2024
12,730
4,774
**At 31 August 2025**
**12,730**
**4,774**
**Depreciation**
At 1 August 2024
9,423
4,352
Charge for the �ear
354
105
**At 31 August 2025**
**9,777**
**4,457**
**Net Book Value**
At 31 August 2025
2,953
317
At 31 August 2024
3,307
422
**7**
**DEBTORS**
**2025**
**�**
Gift aid debtor
2,077
Prepa�ments
263
Accrued investment income
2,340
**8**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2025**
**�**
Uniform and music deposits
790
**9**
**SPECIAL PERFORMANCES FUND**
**2025**
**�**
Balance brought for�ard
8,069
Net movement on charitable activities � note 3
(5,013)
Balance carried for�ard
3,056|**Total**
**�**
17,504|
|---|---|
||**17,504**|
||13,775
459|
||**14,234**|
||**3,270**|
||**3,729**|
||**2024**
**�**
4,360
576
4,936
**2024**
**�**
790|
||**2024**
**�**
8,372
(303)|
||8,069|
11
## **HAILSHAM CHORAL SOCIETY**
## **Notes to the Financial Statements**
## **For the year ended 31 August 2025**
## **10 MUSIC AND BURSARY FUNDS**
The music and bursar� funds are designated funds arising from donations to the charit� for specific purposes. The music fund is for ne� music and folders for the choir. The bursar� fund is designed to provide support for members �ho are in financial need and unable to pa� the full annual subscription. A rebate is available at the discretion of the Chair and Treasurer.
|**BURSARY FUND**
Balance brought for�ard
Transfer in �ear
Balance carried for�ard
**MUSIC FUND**
Balance brought for�ard
Transfer in �ear � note 4
Balance carried for�ard|**2025**
**�**
925
-
925
**2025**
**�**
957
(270)
687|**2024**
**�**
925
-|
|---|---|---|
|||925|
|||**2024**
**�**
1,500
(543)|
|||957|
12