Charlty rWstr4tlon numb•r 1100851 Company règi$tralion nUM￿r 04925029 (England and Wal•sl THE HUDDERSFIELD CHORAL SOCIETY {A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022 *AB JU5F426' 2911212022 COMPANIES HOLISE A25 #130 THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION Trnst••$ J Sargent C Brook Taylor J Haman S Tumbull H McLean A P(yJson H Martin H Marshall E Jenkins C Kneale L Pople R Burton AWNJht (Appoinled 21 November 20211 (Appoinled 21 November 2021) Secretary C Brook Charlty number . 1100851 Company numb•r 04925029 Registered office Rè￿nue Chambers Sl Peterfs Stre&1 Hudder5field HD1 1DL Audllor Simpson Wood Lin¥ied Bank Chambe arket Streel Huddersfield HD12EW Bankers Virgin Money 28 StAndrew Square Edinburgh EH2 1AF Sollcltors Ramsdens SolKxlors LLP Ramsdens Oakby House 1 Hungerfofd Road. Edgerton Huddersfdd HD3 3AL THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) CONTENTS Pag• Twstees, report Stslernent of Tru5tee5' resp￿s1￿11t1es Independent auditorfs report 9-11 Statement of financial aclNit 12 Balance sheel 13 Notes to the finan(xal ststernents 14-24 THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 30 APRIL 2022 The Trustees present their annual Teyt and financial ststem•nts forthe year ended 30Awl 2022. The financial statements have been prepared in accordm wilh Ihe accounting policies set OLrt in note I to the financial statements and rofflply with the Charitable company's Memoiandum ar￿ Artides gf As50GiatlDn, the Companies Act 2006 and "Acrx)unts"ng and Reporbng by Charit*s." Statement of Recornmendèd Prath"ce applicable to charities preparing their accounts in 8cwr(J8nce wth the Financial Reporting Stsndard appliG8ble in the UK and Republic of Ireland IFRS 1021 {effethe 1 jar￿ary 2019)". The wmpany is a Publi¢ Benefit entity as defined by FRS102. Objectives and actlvttles The Memorandum of Association of Ihe Srxiety provKle5 that the obJ"e¢ts of ￿l￿ty 8re io prornote choral music an¢J for the purpose of Ihal obj'ecbve to form and maintain a cfv)ir. a Youth Choir and a Young Voices Choir and to promoie the study, practice and performance of choral works and to gNe C￿certs in HUddersf￿Id and at suth other place or tyaces in the Unrted Kingdom of Gwt Britain and Northern Ireland and elsewhe￿ as may btr detemiiThed by the Committee of the Sooely ffom time to lime. The main aim ol the Charity is to establish and manage a Choir. two Youth Choirs, a Community Choir, HCS voiees and to promote a subscripts.on series of toneerts cthmprising three concerts together with other non- subscription events and to facilitate pa￿1patIOn by the three Choirs in appropriate musical èvents promoted by I￿rd parties. The above objeetives and acbvities enable Ihe SrKAety to offer the opportunity to 9èneral publi¢ to benefit by taking part in or enjoying the work of the Chiyrs. The Truslees have paid due regard to guidarKe issued by the Charity Cthnmtssion in dechding what actwities the charitable comwy shwkl undertake. Aehievements and perfomiance The Society makes sign¥fiGant use of vdunteers in the ¢ouise of unt1ertaking rts charitable rx income generating aclwities. Whilst measurement i55ues. indtKling attributing an economic value lo such unpaid voluntary coniftbutions. prevent the inclusK)n ol suth contributh'ons within the SiatÈmènt of Financial Activib85. it is nevertheless imrx)rtanl lo undersiand the role and contributK•n of such volunteers. Volunteers comprise Membèrs ol Ihe Committee and all sulKxJmmiitees toJether wtth ntsn.￿￿￿ 21 November 2021} New Directors are recruited by nomination from the Members Pufsuanl to the Artides and by vote in general meeting. Additionally. Directors may be appointed by the Commbttee either to fill a casual vacancy or as an addilion lo the existing number of Members. Committee Mernbers serye for a period of years ￿SH3ning en bloc at the Annual General MeeliThJ. Any Director appointe(I by Commiitee other than in genernl meeting serves until the date ol the nexlAnnual General Meetsng. The Soaety uThJertakes risk assessments cowering all Klentifiable risks including fjnancial management and control, insurable risks. all a￿a$ of disuimination and the major risks to Vth￿h the Charity is exposed as identified by Ihe D1￿ClorS have been ￿vieWed and systems of procedures Whe￿ appropriale have baen established to manage those risks. Th¢ Comrnittee monlhty or as frequentfy as may bp r8quYed lo carry out Ihe r￿[Ma1 adiwties ol Ihe Society. Committee respon&bilttie5 are de￿ated lo Su1￿coMMitteeS. generalty the Oullook Sub£ommittee. the Vocal su1￿cOMMittee. Ihe Finance Sub-committee. Ihe Senior Ofvxrs Committee and the Youth ch￿rs. Committee. All decisions of Sub-commiitees are reporied by way of minutes to the Committee. such minutes are then adopted by the Committee or amended as appropriate. The day to day rnanagement ol Ihe Soci•ty is delegated to the Officers and Subcommittees subject to overyght by the main cornmiltee. The Charity is not part of a wder network. The Charty has no related organisations or sUbsKlia￿s. There are no formal policies f￿ the rndvclion of new Directors and training 15 by way of discussion with existing and outgoing 01￿CloTS. Auditor A ièsolution proposing that Simpson Wood Limited be wappointed as Auditors of the Company be pul to the MeM￿r$. THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 To all Singln9 Members. Llh Members. Patrons. Associate hlemb•rs, SUbS¢ribe￿ and Friend$ It is with pleasure that we present our TeFOYt on the actsvibes of the Society for the year ended 30 April 2022. Musical AGts"vities It was wilh a mixlure of trèprdation and excitement that the Society entered the 2021122 concert 5e850n. The curtailment of all live perfoimances in the 2020121 season due to the myriad of rvles applied by the Government, made planning and implernenlab.on of thè nèw season • exercise in elevatsrg hcpe above expectal￿n. Activities in the prior season delivered no finanryal Ix>ntribution to the cost of sustaining Temole inleraction of the Souety's membership.. yet as the UK at lar9e moved into a Fthase of relaxed pandem1c-￿lated rules. the messages from DCMS (Depl. of Media, Culture & Srrt} prevented amaleur music-making. NeVerthe￿S5. the Societys committee ￿S0fved to resiore the d￿ry for 2021122 with a fuu season ol live perfomances. Returning to rehearsals was the first hurdle. The Soaety's regukr rèhèarsal venue was unavailable due lo continuing restrictions, and k)cating a space that was availabk and surtable from a pèrsp•cts"v& ol accèssibility. facilitie5. aeoustic quality, social distancing. and cost. was no mèxn féat. Ensuring Ihat members. who considered thefflsélvès still to be in the 'vulnerabk to COVID. categ(xies could b8 accomrNc#lat*d. was also of significant importan¢e. The lack of mechanical ventilation ruled OLtt a number of wtential venues that have ngw self-imp05ed occupancy rèstrictions and olhets were &mpty inaccessible to many members. Fortunalely. Huddtrrsfield Parish Church and Huddersfield Methodist Mission. each very kindly offe￿d us a hom$ and we were able to recomrnènce live rehearsals in September 2021. in preparation for our first performance of the season at Huddersffield Town Hall ￿th a varied repertoire including Hubert Paty5- '1 Was Gl8d', Bemstein's Chichesler Psalms, and Ewr's - 'Go, SoThJ of Mine. akJngsKle which the Soryety'5 first performancèg of Eric Whitacre's- 'Cloudbursl'. with Sarah ()Jartefs.- 'How can Ik8ep Irom Singing'made conlempwary highlighls. Preparation lor ovr first live event was against a continued background of social uncertainty and SpeCu￿tive debate aboul new variants of the COVID ViTL15 and troubling reports of fegtt)nal spikes in infeclions and hospital admissions. Aside from sUbs￿bers, tickel sale5 for the October 2021 concert We￿ initially not encouraging. Furthermore, the demolition of the Queen Street mulli-strJ￿Y car park only added worry that accessibihty of the Town Hall as a venue for individuals with mobility r￿CernS woukl also havè a negalwe impaci. The concert proved to be a quaIrf￿d success. orty 43 per cent occuparw ol the Town Hall but the repertoire was widely appTeaated. with it5 emphasis on the joy ol retumiThJ to live perfomiance in the bitter-sweet shadow of the pandemic. The Christmas season was shrc¥Jded in concem as expÈcth"on5 of renewed limitations ort ¢horal singing and amaleur pèrformances increased. We were acutety aware that the pandemic wasn'l yet over. The Christmas with Blad( Dyke Band was ￿rhapS a littt• mre subdued than we might have hoped, due in parl to th inability to invofve the Youth Choirs. The available caparyty on stage. whilst sts'll alkjwing for some degree of social distan￿n9 was insuffitient, and Ihe Youth Choirs rernained Iwgety out of actKJn as Ihe p8ndèrni¢ ccrlinued to impacl ￿h0O15 disproportsonalely lo the wider ¢ommunity. The concert highlight may have been the premiere of a specualty commissioned a cappella piece by a young new composer Anna Oisley-simpson - 'Stopping by Woods on a Snowy Evening'which was particularfy well-received by the audience and thoroughty enjoyed by the choir. It is hopetl that lulure Christmas concerts will pr¢)vlde a similar platform for pi8ces sp•aalty commissK)ned from other lalented young composers. Following on from Ihe suws5 of the HCS Christmas Hamper in 2020. we secured spor￿rShIp from City Fibre to support fresh recordin95 of excerpts Irom our Christmas concert and the 2021 lorthcoming performances of Messiah. This was released daity to our expanding database over the days leading up to Chnstmas. with good feedback especially on the quality of the audio and video ￿produCtion which has prev4cwj￿Y been a cause of concem and one reason why we had preVi￿s￿ avokyed thi.s f(Mm of (xjtreach. THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT IINCLUDING DIRECTORS, REPORT) (CONTINUED FOR THE YEAR ENDED 30APRIL 2022 Th• Subscriber and Public (rf PA•ssiah. accomwied by The Royal Northem Sinfonia were émotionally charged event5. Improved audi•nce numbèrs were sth"Il sKJnthcantly below prior yeats ami¢Jst fresh murmurings of another wave of COVID. We en¢Jed the yèar a vi%t to The Sage where we performed Messiah with RNS and a number of their own chows. The Sage auditortum wa$ 19s5 than 50 pgr cent full an this gave us an in¢Jependent appreaation of the challenge now lac4ng au da5sical mysic arti515. The New Year broughl new hope. The resurgent pandemic appeared lo subside and we proceeded lo prepare for our spring performance ol Bath's St John Passion, accompanied by Manchesler Camerata and conducled by Grèg Batsleer. Surprisingly. tlu"s was prèmiere of this piece for the Sfyiety. Sung in English for this performanGe rather than thtr customary Gemian. the translated lyrics could b8 considered at tsmes tha1￿￿jIng to mrAlem taste5. However, the Sw"ety's exp￿SsIon ol the music under the enthusiastic guidance of Greg Batsleer becarne a revelation in rfself. On the day ol the perfomance. news came through Ihat our Tenor land as Evangelist lead soloist} had contracled COVID. Wrth h¢)urs to 9ts. Greg Batsloer implored a Iriend, Kieran White. to step tnto the breach arKI. travellin9 diredy from another matinee perfgrmance in London. Kieran arrived in time for a ￿ef rehearsal. The perfomiance recewed significanl acdaim from the audience. It Iruly felt as though the performing confidence of the Sctiety was fully rest0￿d and, a last-minute crisis averted. dÈrnnstrating wth some irony the trernendous resilience it p*)ssesses and ¥Mh which it can face the fulure. The summer will see HCS ac¢ompaNed by HCS Voices lour coThnunty choir) and conducted by Ellie Slorach perfomiin9 With Black Oyke Band and soloist Martene Grimson at an outdoor Prorns cor￿ert in Almondbury to reprise the event at which COVID rules prevented our appearance in 2021. Grateful thanks to long-lerm upporter of the s￿v￿ty •Aark Binn$. as prorrK)ter of this event for invthng us again this year. On 25 Jun8 2022 the season wll end with a concèrt at The Oasuer Buikling of Huddersfield University. onducted by Ellie Slorach and accompanied by strry members of the British Slnfon￿tta, perfom)ing a range of contèmporary pieces under the ts"Ue .1 Saw New Worfds.. This varied repertoire is inlended to be symbolic of souety emerging from the constraints of the pandèmrc and re-appraising its surroundings. expe￿nCIng renewed joy Irom our natural environrnent kK)ked upon fresh eyes. Pr rhg SoGigty continues lo owe much to ¢)ur C￿ra1 Dire¢tor, Greg Batsleer, for the leadership he has continued to provide. He maintained a vvJilanl watch on trends thrwghout the UK in the dèlivèry of othèr livè classical performances and was able to inform the sen￿r officers of sKJntficant issues ex￿rienced by other groups in the wake of the pandemic. so that we coukl better thart our own route lorward with a dègrèè of slabilily. Associattr Choral Oirectoi, EIIE Slorach and Accompanist Chrislophe¥ PU1￿y￿. matched the determine(l inspiration of Gre9 and enthused the members of the Souety to delNer a revived level of musical and vocal cornmitment that many commenled had not been experienced in a while. The re-awakened Mu￿¢alIty and vwal wality of the Society was remarkable after the enforced silence and Vocal Coach Joyce Tindsley. who had been a constant support also throughout lockdown, assisted wlh SUPFrfJtivè appraisal and guidance. We welcomed back our Accompanist, Daniel Gordon to ￿Jr rehearsaLs for the summer lerm. Sirwrg gratstudg is dug also to Abvjail Ktthing for her tremendous leadership of HCS Voic8s. and to Alison North and her colleague5 working wth the Youth Chow as Ihey emerge into full mu*¢ making again. The Society's A￿'StIC Adviser, Martyn Brabbins. continues his much-apprKialed sup￿1 of the Society offering advice and support in Ihe difficult lockdown p￿0￿ and we look forward to our next overdue performance under his baton in October 2022. Committee The disruption to the traditional pattem of Socrety govemancÈ crÈatèd by thè parKlèmit cthtinues to have an impact. Ordinarily we wouhl k)ok to mainlain a three-year horizon of pk4nned performances. bul ihat has become impossible. The loss of the 2020121 season and UnCerta￿ty over future events for amateur musK-makers prevented ￿9- term pl8nniThJ'. mèanwhilÈ. our proles5K)nal colleagues were slriding out and I￿king to extend their own $e8stsns and make back10st lim?, opportunity and fevenues. THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 The upshot was th81 when we were •iAe lo refresh (￿r forward pr(yammiThJ il was dthcult to confirm musical partners. venues or repertoi￿. This continues lo be a sortous challeng0 and many of our members, suppw¢ers and svbscriber5 have commented upon a paucity of dear infonnalion al)oul thè fLrturè seasons. The ¢ommtttee ha5 not been ab￿ to meet quite as often as in prK)r years allhough the senior oificers and sub- committees have been working constantly and b"rÈlèssly to restore what we percei￿ as normalty, very abfy supported by ourAdministrator, Abson Shaw. This year the entire o)mmillee is obliged to slep down bul have fflost￿ been a9re¢able to standing for re4lection nd this is a welcomed support to cc¥)tinvity. However, after many years of dilwjenl leadership. Jeremy Garside Stèpped down from his post as General Secretary al the end 012021, as he had intended for some trme. We are especialty grateful for the hard WO￿ Ihal Jeremy invested in SUPFthing the Soc4ety and my colleagues and I wish him a very happy retirement from the r(Ae. His strategic direction has been invaluable throughou¢ and never more so ihan during the parttlemK. Considerable thank5 are extended also to Jane Armrtage who stepped down this year from her role as Subscriber Secretary. This is a parbcularly important ro￿ vthhin the Society that Jane perfomèd with cheery aplomb and there is no doubt that sh8 will be mi55eil by many subscribefs vthom shè supported diligently. Jane's suGG?ssor, who is lo be r￿firMed at Ihg AGM. have a tow act to kllow bul l am ￿rtain that Ihey will rise to meet the challenge. Choir Details of new members and thtsso who have fetifed or resKJned are listed elsevthefe. During the year a 40 - year service award was pre5en¢ed to Patrtia BtFry. and 3 25- year awatd lo Micheme Walker. Long Service certifi￿￿5 wll be we5ented to former member5 Mike Comey, Suzann• Bawraclough, Jenny Ellis and Thelma Simpson_ The Society continues to benefit from the 5UPPOrt of many indNiduafs. Our tt)anks go to Jèan Parker who has continued in the role of Weware Secretary", to M8kx)Im Hinchdiffe our ArchNist", and to al Subscribers. Sponsors, Patn)ns, Parlners and Friends wilhout whtyn the &Kiety woukl nol C￿tinUe to thrive. In the current season we record cmjr ihanks f￿ spon50r5hip and Sup[￿ received from.'- The University of Huddersfieky. Syngents. Hoyer UK, KI￿kn Stsdium Development Ltd. Ramsden5 LLP, Thomhill E5tales, Chadwick Lawrence LLP. Huddèrsf181d Giants RLFC. Walker Singkton l - Hanson Chartered Suryeyors. Inveslec. Longley Farrn. Brewn Dolphin. Fi Gledhill. Cty Fibre. Willrdms & Co. and Poppleton & Appleby. The BUSI￿55 Voi¢e initsative continues to bring tiwther lo¢al businesses and in (JoiThJ $0 provides support for the Society. Thank5 go to those companies that continued to offer their supwrt in difficult tifftes even as we emerged from Ihe pandemic. The Future As already stated, planning for the ft[lu￿ has become a MO￿ sNJnfftant chaI￿nge Ihan we had anticipated dur4ng the pandemic. However. we aim io extend the viewable horizon of confirn￿d engagements gfadually ihroughout the forthcoming season and perhaps. cwjt of necessity arvj in pursuit ol our princip￿ of renwal, will also bring fresh musical and choral Op[￿U￿rt*S to engage our mèmtérs and supporters. In Ihe autumn wè wll wekome back Martyn Brabb￿S to ￿ad vs in a c￿Cert including pieces by Mendelsohn, Brahm5 and orchestral reworkings ol our lockdown commiss*)ns lo tyrics wrillen by Poet Laureate. Simon Armitage.. .'The Song Thrush aThJ the Mwntain Ash, and'we'll Sing,. A traditional Christmas con¢trrt is planned. and we hope to WelCoN￿ back the Youth Choirs and introduce our community choir HCS Voths to the F4arform. accompanied again Ihis year by our friends ihe Black Oyke Band. THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 The timin9 of our spring ¢on¢srt has b¢en wsh8d back lo latè May to diff￿1b.￿S synchronising the availability of venve and available orchestras. bul we are ptèas8d to announc8 rtrtum ol Royal Liverpool Philharmonic Orcheslra to join u5 at th& Town Hall to perfom Beethoven's 'Missa Solemnis.. This we hope will launch a mini lestival across the late May bank hdiday we¢k&n¢J a$ part of our conlribution to 'Kil￿O8$ Year of MUS￿ 2023,. Indeed, w8 aim to participate in and support KYOM23 to our fvltht ablity as it strives to promole the best of all srcal traditions Irom 8110rigins across Kirklees. It hag been said previously that there were b"me5 4thèn w• fèared for thè svNval of thè Socièty arKI performing arts generally during Ihe pandemic. Thankfvlly. we have emerged bruiseil but untx)wed. We have had incredibly sad losses from our ranks that will be missed and remembered fondly and. in lorgrng our future we will mmemorate Iheir contributmjn. DiffKult times ahead ran yet be expeded with ri5in9 Costs and changed social attitudes. yet we shal persevere. Dlsclosure of inforniatlon to auditor Each of the Trustees has conffirmed that there is no inforrnation of vthich they are aware which is rdevant lo the audit. bijt of which Ihe audrtor is unaware. They have further confirmed that they have taken appropriate steps to Klenlfy such relevant inlonnaticm and to estsbjish Ihat the auditry is aware of such informabon. The Trustee5' report was approved by the Board of Trustees. C Brook Trust•e Dated.. 4 July 2022 THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 30APRIL 2022 The Twy$tees, who ak59 the ¢Jireckns of The HLKldwsfield Choral Soci•ty ￿ thè purposo of colryny law, ar$ responsible for prep8ring thè Tru5t885' R8rK)rt and the finanoal statements in accordance wth applicable low and Unrted Kingdom Accounting Standards (United Kingdom GenerallyAccepted Ac(x)unting Practice). Company Law requires the TNstees lo p￿pare finanaal 51atements for each financial year which give a true and lair view of the state of affairs ol the Charitable company and of the inwmiThJ resources and application of resources. including the income and expendilure, of the charitabbe ￿rnpanY for that year. In preparing th•sa finanual statements. lh• Tnjstees are required to.. - suitabl¢ ac¢ountin9 KY)li¢Tr&s and thsn apply them ¢onsist8ntty.' - observe Ihtr methods and principles in Ihe Charths SORP: - state whether aPp1Kab￿ accounting standards have been folo*wd. Subj￿ lo any material departures disdosed and explained in the finanaal stalemenls: - make judgements and estimates ihat a￿ reasonable and prudent.. prepare the financial slatements on the going concem basis unkn it is irwpropriate to presume Ihat the Charitable company wll continue in operation. The Trustees are responsib￿ fof keeping adequate accounting reoyds that disc105e with reasonable accuracy al any time the financial position of the Chariiable company and enab￿ them to ensure that the financial statements comply the CoMpan￿S Act 2006. They ale also responsible for safeguarding the ass&ts of thè Charitabla company an¢J hèncè lor takj.ng reasonable steps for the prevenlion and detection of fraud and other irregulanties. THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE HUDDERSFIELD CHORAL SOCIETY Opinion We have audited the financial stslements of The Huddersfièk1 Choral S(￿1￿ty Ithe 'Charita￿e (x)mpany') lor the year ended 30 April 2022 wh￿h comprise the statemenl of financial activities. the bala￿e sheet and the notes to the financial statements, including svJnfficant accounting pOI￿leS. The financial reporting framework thal has been applied in their preparation is ap￿itable law and United Kir¥Jdom Accovntsng Standards. induding FRS 102 The Financial Reporting Startdard aPpI￿a￿l• in the UK and RepubliG of Ireland (United ￿'ng(lOrn Generally Accepted Accounting Pra¢ti¢el. In our otmnion, the financial statements.. 9iv• a trut and fair view of thè state of the charitable companYs affairs as at 30 April 2022 and of its incoming resources and application of resources. for the year then ended.. have been property prepared in accordance with urm1￿ KirvJdom Generally Aeeèpted Aceountirvj Practice., and have been prepared in accordance wth Ihe requirem•nts of the Cc#npaft￿ACt 2006. Basls for oplnlon We conducted our audit in aCc￿danCe with Intematk)nal Standards on Auditin9 IUKI IISAS IUKI} and applicable law. Our responsibtliti'e5 under Ihose slandar(Is are further described in the Auditorfs responsibilities for thè èudit of Ihe ￿nancial slatemenls section of our reporl. We are Indèp•ndent of lh• ChaTitabk* company tn acwr(lan¢e with the ethi￿1 requirements that are relevant to our audrt of the ffinanoal statements in the UK, Including thè FRC'S Ethical Standard, and we h8ve fu￿lIed OLW other ethical reswnsibililies in accordance with these requirem8nts. We believe thal the audit ewdence we have obtwned is sifftiènt and appropriat8 to ￿￿18 a basis for our opinion. Conclusions relating to going concem In auditing the financial statements. we have conduded that the Trustees, use of the 90ing cone•m ba515 of accounting in the prep8ratiorb of the f￿ancIal ststements 15 appropriate. Based on th? work we have perlormed. we have not identfvd any material uncertainti$s i*lab"ng to events or condits'ons that. indwidually or enllectively. may cast significant tjoubt on the char[tab￿ company's at*"lrty tts conth.nue as 3 going C￿cern for a peri¢)J of at leasl twelve ￿￿TrthS trom when the financial statements are aulhorised for 155ue. Our responsiblities the Tespowbilibes of the Trusle&s tmih rest￿￿ to going con¢xm a￿ ¢Jescribeil w) the relevant sections of this rewt. Oth•r Infornia￿On The other informatson comprises Ihe information induded in thè annual rep%wt othw than the financial statements and our auditor's report thereon. The Trvstees are responsible for Ihe other infomatK)n contsined wilhin the annual report. Our opinion on ihe financial stalements does not cover thè olher infomation arKI we do not eXp￿$S any form of assvrance conclusion the￿On. Our responsibility is to read Ihe othgr inforrnalion and. in doing so, cDnsrder whether the other inf0mlat￿n is matarially inconsistent with the financial slatements or our knowledge obtained in ihe course ol the audit, or otherwse appears to be materially mt55tated. If we identty such material inconsistencies or apparent material M￿stateMents, we are requir￿ to dete￿ine whether this gives rise to a material missiatement in thg financial statements themsdves. If. based on ihe work we have ￿rfo￿led. wè ¢on¢lude that thortr is a material misstatemenl of other inf0m￿tiOn, we are required to report that fact. We have nothing to rewi in this regard. Mattèrs on which wè arè required to report by èxception We have noihing to report in respect of the folbwing matter5 ￿ relation lo ¥thch the Charities (Accounts and Reports) RegUlaI￿n$ 2008 require us to resNJrt lo you if, in our opnion.. Ihe inlorniation given in Ihe finanual slalements is ￿Consis1enI in any malerial respect the Truslees. report; or sufficienl accounting records havè rK)t been kept: or Ihe financial statements are not in agreement wth the accounting rec¢yds'. or we have not received all the infomatKJn and explanatK)ns we require for our audit. THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE HUDDERSFIELD CHORAL SOCIETY Rgsponsibililies of Tru$tee5 As explained mole fully ln the stalem8nt of Tmstees. responsibilities. the Trustees. who are also the directors ol Ihe Charitable company for the purpose of company law. are responsiblè for the preparntion of the financial statements and for being satisfied that they gwe a tnje and tsir view. and for such intemal control as the Trustees detem)ine is necessary to enable the preparalion of financial statements Ihat ai6 frèè from materia5 misstatement, whether due to fraud or error. In preparing the financial slatements, Ihe Trustee5 are responsible lor ass•ssing the Charitable company's ability to continue as a going concem, disclosing. as applicablè, mattets related lo going concern and using the going concem basis of acctyJntiTrJ unless the Trvstees either inlerKI to INtJidate th8 tharitabl8 COTnpany or to Cease oporalKJns. or have no T￿liStIC alternative trwjt to do w. Auditorfs r•sponsibilitiès for th• audit of th• financial statements W• have been appointed as auditof under seclion 145 01 the Charities Ad 2011 and report in aGcordance with Ihe Act and relèvant regulations made or having effect theieunder. Our objectives are io obtsin reasonaNe as5urarKe ab)ut whether Ihe finarrial statements a5 a whole are free from material misstatement. whether due to fraud or error. and to issue an audrtorfs report Ihat includes our opinion. ReasOna￿e as5vrance is 8 high level of 855vranc* but is not a guarantee Ihal an audit conducted in accordance ISAS IUKI will always detect a malerial misstatement vthen it exists. Misstatements can arise from fraud or error and are considered material if. indr¥Klualty or in the aggregate, they could ￿asOnablY be expected to Influ￿¢* the economic decision5 of vser5 laken on the basis of these finanoal statements. The extent to vknich our procedures are Capab￿ ofdetecling irregulan"t￿. indLKlin9 frdud, i% detaled below. the engagement partnef ensured that the engagement team collectively had the appropriate coffwtence, capabilities and sknlls lo Klentfy or recognise nOn￿CoMp￿.ance vAth applicable laws and regulalions. we identified the laws and wuLations applTrcable to the cornpany trough discussions wrth threctors and other management and from our commeroal knchyledge. we focused on specfft laws arK1 reguLations whKh we o)nskJered rnay have a direct material effect on the rinancial statements or the operatK)ns of the company. * wè assèsssd thè èxtènt of compliancè ￿ Ihe laws and regulatk)ns identified above through makin9 enquiries of rnan8gement and in5pecling legal correspondence. l(Jentified laws and regulations were ommunicate¢J within the audit team regulady and the team remained alert to instances of non-complian¢È throughout the audit. We assessed the suscept1￿.1lty of Ihe Charitab￿ company's finanrial slatemÈnts to material ￿￿ssIateMe￿t, including obtaining an undersknding of how fraud mKJht C*CUf. by". 10- THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE HUDDERSFIELD CHORAL SOCIETY making enquiries of mHnagem¢nt as to where thoy ¢￿sIde￿O thore was susceptibilty to fr8ud. th$Fr knowledge of actual, 5uspecled and aleged fraud. considering the Intern￿ c￿trcIS in ￿ace lo ffliti98le risks of fraud and non-compliance with laws and regulations. performed anatylical procedures to identify any unusual or unexpected relationships. t8st8d joumal 8ntrTrès to Klènkn"fy unusual tr*)saclions. assessed whelher judgements aThJ assunW"ons made in detènnining Ihe acwunting estimatgs were indigative of polenbal bias. In response to the risk of iryegul8rities and with laws and regul8tion5, we ¢JesvJned procedures which included. but were not limited to.. a9reeing financial statemenl disd05u￿s lo vrKlerfying supporfirwJ docvmentalion. reading the minutes of meelings of Ihose tharge(I 9ovemwce. enquiring of managem8nt as to actual and potential litigation and daims.. The￿ a￿ inherent limitations in our audit pfoced¢Jres dvxribed above. The rn￿e removed that laws and regulatsons are from financial transaclions. the less likety it is Ihat we wcmjld become awafe of Mn-compliance. Auditing standards also limit the audit procedures required io Klentfy non-cOM￿lance with laws and re9ulalions to erquiry of the directors and othei management and Ihe inspeclion of fegulatory and legal correspondence, il any. Material misstatements that arise due to Iraud can be harder to detect than ltrK￿e that arise from error as they may involve deliberate concealment or collusion A further descriptton of our rèsF¥)nSi￿I￿eS is aVaila￿e on the Financia RaFrtybng Councd's wèbsita aL httys'.11 www.Irc.org.ukJauditorsr•sponsibilitiès. This description fonns part of our a￿lto¢S report. Use ol our report This rèport is madè sttlèly to the charity's InJsteÈs. as a body. in arA)rdance wth part 4 of the Charilie5 (Accounts and Reports) Regulations 2008. Our audit work has been undertaken 50 that we mighl siale to the charitys trustees those matters we are required to State to them in an audrtors. rewt and lor no other purpose. To the fvllest extent permitted by law, we do not accept or assume ￿s￿nSIbl1ty lo anyone other than the chairty an¢J the charity's trustees as a t*)dy, lor our audit work. for this repM)rl, or for the opinFons we have fom)ed. Simpson Wood Lim5t•d 4 July 2022 Chart•r•d Aeeountant$ Statutory Auditor Bank Chambers Mar*et Slreet Huddersfield HD1 2EW Simpson Wood Limited is èligible for apwntmeftt as audrtor of thè CharTrtabl• company by virtuè of its èlKJibility for appointment as auditor of a Company under sectth 1212 of the Companies Act 20[￿. 11 THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDrruRE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2022 Vnrestrlcted Restrictod funds lynds 2022 2022 Total Unvestricted Restricted fvnds funds 2021 2021 Total 2022 2021 Notes eom• Irom: Income and endobyments from generaled funds Charitable activibes Investments 213.402 115.027 2,(￿5 213.482 115,027 2.288 75,750 13.573 2.441 360 76.110 13,573 2,795 223 354 Total Income 330,494 330.797 91.764 714 92,478 •nditur• on: Raising fund5 148 Charitsble artivitie5 208,797 208.997 103,507 587 104.094 Other 11 {5.2￿) 15.200) Total r•sourc•s exp•nd•d 208.945 209.145 98.307 587 98.894 Net gainslllossesl on investments 12 11.3601 {1,3601 12.137 12.137 Net in¢¢)ming resovr¢e$ before transfeis 120.189 103 120.292 5,594 127 5,721 Gross transf8rs beh¥een funds 222 12221 353 13531 Net mo¥¢m•nt in fund$ 120.411 11191 120.292 5.947 (226) 5,721 Fund balances at 1 May 2021 206.333 27.032 233.365 200.385 27.257 227.642 Fund balan¢¢$ at 30 April 2022 326.744 26.913 353.657 206,332 27.031 233,363 The slalement of finan¢wl a¢jiv￿¢S indudes all gains and kisse5 rec{*Jn￿d in Ihe year. AI iTKome and expenditure derive from ￿￿tinuing actiwbes. The statement of finanfyal ath.vths also Compliès wrth the requireTnents for an inLxJne and expenditure account under the CompaniesAct 2006. 12- THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 30 APRIL 2022 2022 2021 Not•9 Current •ssets Debtors Inveslmenls Cash at bank and in hand 14 15 14.801 182.255 182.935 25,250 95.354 131,691 379.991 252.295 Creditors: amounts falllng due wlthln on? year 16 (26.3341 118,9321 Net currenl assets 353.657 233,363 Incoffle funds Restf4Cted funds un￿SlI1¢1ed fvnds 17 26.913 326,744 27,031 206.332 353.657 233.383 The company is entiljed to the exemptyon from Ihe audit ￿qUiremen1 CA)ntained in section 477 of the Companies Act 2006. for the year ended 30 April 2022. alt￿ugh an a￿j11 has been carried oul under $8Ctbon 144 of the Charits'e5 Act2011. T.he directors acknovAedg• Iheir responsibil￿•S for cOmpl￿n9 Ihe requirements of the Companies Act 2006 th respect to accounting records and the p￿paratiOn of financial ststements. The members have not required Ihe company to obtsin an audil of rts financial statements under the requirements of the Companies Act 2LX)6. fof the year in weslion in ¥ccordancg wth section 476. These financial 5tatefflents have been pr•pare(l in accord8ncè wrth Ihe ￿ls1On5 applicable to companitrs subject to the small ¢ompanies regiTh*. The financial statem¢nts were approved by Ihe Truslees on 4 2022 J Sargent Tru$t¢• CBr Trnstse Company r•glstratl4)n numbw 04925029 13- THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022 Accounting policles Charlty information The Huddersfjeld Choral Socw is a private company limited by guarantee in¢xwted in En9laThJ and Wales. The wi$ter9d officè is Revenue ChaM￿r$. Sl Peterf5 StreeL Huddèrsfièkl, HD1 1DL. 1.1 Accounting convention The financial siatements havè been p￿Pared in accordanGe with the Charitable conwanrfs Mernorandum and Articles ol Assooats"on. the Companies Act 2￿6 and "Accounting and Reporting by Chant*s". Statement of Re¢ommended Practice applicabk to chariiies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irebnd {FRS 1021 (Èffeclive 1 January 2019}' The Charit*e company is a Public Benefft Entity as Ilefined by FRS 102. The Charitsble company has tsken advantage ol the provisK)ns in the SORP for ¢harifje$ appI￿n9 FRS 102 Update Bulletin 1 Tr)t to prepare a StsterrEnt of Cash FhJw5. The financial ststements are Prepared in sterfing. wthich is the fvnctional currency of the Charitalje company. Monetary amounts in these financ4al slatements are rounded to the nearest £. The financial statements have been prepared under the historical cost convenlion, m¢)dified to include the r•valuation ol investments at fair valve. The pnnopa accounting polic4es adopled are set oul below. 12 Going concern The financial statements have been prepared on the concern basis. The Twustees have considered the future of Ihe ￿rnPany in the lighl of the COVID-19 pandemic and the impacl the pandemic has had, and may continue to have. on the company going forward. They have looked al the company5 performance after adapling Ihe way in vthich it has operated since the pandemic started in order to assess fvlure performan￿. The Trustees do rK)t believe that there will be a material hing term effect on the company and theref￿ continue to adopl the o)ncem basis. 1.3 Charitable funds Un￿strIcted lunds are available for use at the discretion ol the Trusiees in furtherance of their charitable objeetives unless the funds have been ¢JesKJnated for oU)er purposes. Restricted funds a￿ subject lo specific r￿di11c￿5 ty dor￿ as to they rnay be used. The purposes and uses of the restricled funds are sel oul in the notes to the financial slalements. 1.4 Income Credil is taken for all irKome on a receivabk basis, other than royaliies and sale ol dresses, where incom• is laken as reeeivèd. Incomè indudè5 thè rèlated income tax rÈcovèrablè. Legacies are recognised on recept or othenyise rf the Charrtable ttjmpany has been noiified of an impending distribution. the amount is known. and re¢sipt is expected. If the amount is not known. the legacy 1$ tr$ated as a conlingenl a55et. 1.5 Expenditure Expgnditura is shown gross of i1￿cOvera￿e VAT and 15 accountèd for on an accruaLs basis. The cosis ol ￿ti￿tieS in furtherance of the Charitys objects are those expenses direclly attributab￿ to concert expèndilure. Costs for managing and adminisiering the Soc*ty are not induded above, including prolewonal fees. but an allocatK)n against th& tharitable act￿lt￿ is ma(Je as deemed appropriate. No provisitsn has been made for Ihe ￿st of winling and circulab.ng the Amual Rep)rt and Finanual stste￿nts. 14- THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 Accounting pdicies IContInu￿) 1.6 Current assets Current asset investments are slated at marbt value at the year end. Gain5 or loss•s on ￿VeStM￿nts arè not realised until investmènts havtt b•en disposed of. No value has been PLac￿ on the piano. music lilw. Off￿ equipment. d￿sS materK4. shirts. ￿COrding$ or othef merchandise hekl for re-58b. 1.7 Cash and cash equival•nts Cash and cash èquivalents indude cash in hand. deposits ￿ld at call v*iih banks. olher short-term liquid investff*nts vnlh original maturities ofthree months or less. and bank overdrafts. 1.8 Flnanclal instruments The Charitable company has elecle¢J lo appty the pmMsKJns of Sect￿n 11 '8asic Financial Instruments. and Str¢tiC*n 12'0th¢r Finanaal Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments a￿ recognised in the Chanlable CoMpan￿S baL4nce sheet when the Charitable ¢ompany becomes party to ihe conlractual provisK)ns of the instrument Financial assets and liabilities are offset. with the net amtyjnts preS￿ted in the financial stslements. when Iheie is a legalty enforceable right to set olf the recognised amounts aThJ there is an intention to settle on a net basis ￿ to realisè asset and settle the liability simultaneously. Basi¢ financial assèts Basic financial assets, ¥thich inthde debtors cash and bank balances, a￿ Initial￿ measured al transaelK)n price including transactson costs and are subsequentty catyied al amorknsed cost using the effective interest method unkss the arrangement constitutes a finanang transaction, vthere the transaction is mèasurad at thè present value of the lulure receipis discthJnted at a market rale of interesl. Financ¢al assels classified as r•c*vable within one year we rbot anTh)rlised. Ba51c flnanclal Ilabllllles Basic financial liabilities, including ¢yeditors aThJ bank loans a￿ initially recognised al transaclion price unless the arrangement constitutes a financin9 transaction. where the debt instrument Is measured at the present value Of the luture payments discounied al a market rate ol interest Financial liabilities dassified as payable ¥￿thin one year arè not amortised. Debt instlvrnents are subsequenty carried at am0￿"s￿d cost. using Ihè *ff￿lIve interes( rate mèthod. Trade credrtors are obligati￿S to pay for 9th￿$ or service5 that have been 8(x]uired in the ordinary course of operab'ons from suppliers. Amount5 payable are classified as Cu￿ent liabilitses if payment is due within one year or less. If r￿t. they are prèsènted as ￿n-Gurrent liabilities. Trade creditCWS are recognised inilially at transaction price and sub58quenly measure(l al amortised cost usirg the effective interest method. Derecognition tsf financialllabllltles Financial liabilities are derecognised vthen the Charitabbe company's contractual obli9ations expire or are discharged or cancelkd. 1.9 TaxatloD The Company. berng a registered tharity, i8 exempt from any liability to taxatk)n on its income and capital gains. In¢ome Tax recoverable on subscriptK)ns and donatims is trèated as being reeeivablg in tha yaar in which the ccrfresponding income is rtteived. 1.10 Govèrnmènt grants Government grants are recognised at the fair value of ihe asset received Ix receivable Whe￿ there is reasonable assurance that the grant Cond￿￿n$ *ill be met and the grants wll bè recèived. 15- THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 Crltiul •¢¢ounting estimates and judymttnts In the appI￿alKIn ol the Charitsble company's a￿&￿n11n9 polcies, the Tnjstees are required lo make judgements, estimates and assumptsons about the carrying amount of assets and liabilities that are not readily apparent Ifom other sources. The estimates and associated assumptions are based on historical experience and other factors that a￿ considered lo be relevant. Aciual ￿sU￿S may differ from Ihese estimates. The estimates aThJ undedwng assuw.ons a￿ rev￿ed on an ongow)g basis. Re¥Asions to accounting estimates a￿ reeognised in the period in which the estimate k8 revised where Ihe revision affecis only that perK>d, or in the period ol the revision and future periods where the revision affecls bolh current and future perK)ds. Income and endowments from genernted funds Unr•strfcl•d R•strfct•d funds funds Total Unrestrtcted R•strlct?d fvnds funds Total 2022 2022 2022 2021 2021 2021 Eknations, grants and gifts Membership fees Members and supporter5 Patrons Tax recoveTable on income received vnder Gift 139,746 47.621 1.650 10,11XJ 80 139.826 47.621 1.650 10.1CKI 35.054 27.3 360 35.414 27,396 9.250 9.250 4,885 213,402 80 213.482 75.750 360 76.110 16- THE HUDDERSFIELO CHORAL SOCIETY IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 2411 Re￿1vi 2021 11S.027 13.$73 f¥nds 2022 2021 1.420 1,021 1.420 1.375 Interest rece￿at￿e 2.28 2,441 2.795 -17- THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 Raising funds Unreslricled funds Total 2022 2021 Fundraisin and blifA Other lundraisiThJ costs 148 148 18- THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCLAL STATEMENTS ICONTINUED} FOR THE YEAR ENDED 30APRIL 2022 Totsl fur* 2fr22 2021 2121 ¢OSts 6.538 5.105 185 507 7.125 5.105 Youth OTthe¥tra Halland rththThr*x 33,824 14.081 33.824 14.rA1 Pwèmn)e pnthng ConCerte¥pe￿￿Ure'. HCSYCS Entemahii 7.652 T,￿1 6241 57 7.601 6.241 57 PRS Afverti￿n9 Rqcurding Travd Wtr*s￿0peN?erS0S fees Camput8r c¢ We'll &ngeyn5e¥ 12461 12461 18.000 18.000 885 761 761 131.4J5 131.635 52.641 Shale d5wIFthL￿tsIs8¢￿￿61 Share (see w*81 68.¥J7 3250 68.937 46.3S3 5.1 5.1(W) X6.797 )8.997 103.507 104.094 19- THE HUDDERSFIELD CHORAL SOCIETY {A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30APRIL 2022 SuF•Nt¢D 371 371 22.453 2U chor￿ dirÉdars'feesand •xp8r lusic dThctrfs féesand minthtorsdwyand rdated oY35b 22.044 7.4 2.0 12.743 12.743 Pmbny, postsge 470 870 240 873 073 meetlryeypenses Purchase olrK(rtJngS*C Gfftsan¢ dorotWS ￿ll￿C purchase and cos18 hlders e51TnEnt m2TWE¢5 L*apJE5 Bank 52S 450 450 155 2.7r 328 1.780 328 12 5UPWrt a￿￿¢￿site c¢ 3.514 1514 9DD 117P4J 12.7to 210 Bookmeepry￿oPQYr¢lICts5Is N•¥*etter Sundryexpgise5 Costsof Ikey￿th C￿￿r5 Authl f￿S 7S9 759 412 $01 535 53S 5,1 S,100 Ctharit*b* 68.937 72.187 46.353 5.1 51.453 THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 Trust••s None of the TfU5tees. or any SLth persons connectei1 wlh them received any remuneration during the year 12021-None}. Expenses Incur￿ by the TnJstees in the furtherance of thw"r duties are h(wever rewnbursed by the Society. The total amount reimbursed to 3 truslees in the Jpar appears in Thjte 8 Lmder the heading off￿rS. and secretarial expenses. In the opinion of the Twstees, the chaiitable company 15 controlled by the Board of Trustees. and no one Truslee has ultimate rjjntrol. 10 Employees The average rnOnth￿ ThJmb&r of employees {exclud*ig truslees} during th& year was.. 2022 Number 2021 Numbfrr There were no empbyees whose annual remuneralion was more than £60.000. 11 other Vnr¢stricted Unrestricted funds nds 2022 2021 Provisions no longer required 15,2001 12 gainslllosses) on invèstmènts Unrgstri¢tsd Unrestrlcted funds funds 2022 2021 Revaluat￿ of investments Gainlllossl w sale of investmènts (1.1781 11821 11,543 594 11.3601 12,137 13 Flnanclal Snstruments 2022 2021 CaTrying amount of finanelal ass•ts Instruments mèasured at lair value through wofil ofloss 182,255 9S,354 21 THE HUDDERSFIELD CHORAL SOCIETY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 14 D4btors 2022 2021 Amounts falling duè within onÈ year. Other debtors Prèpayments and accrt￿d incomè 12,763 2,038 16,842 8.408 14,801 25.250 15 Currenl asset In¥•stm•nts 2022 2021 arkèt value of listèd investments 182.255 95.354 16 Credltors. amounts fallbng du• wlthln on• y•ar 2022 2021 Not•s Othèr taxation and social security Deferred income Other CTeditor5 and prtiwsb￿s 124 2,075 2,400 14,457 26.210 26,334 18,932 17 Re$trict•d funds The Slr Henry Cowar(l and Slr PAaleolm Sargent Memorial Fund The Sir Henry Ctyward and Sir Malcolm Sargent Memorial Fund was cr6aled Mlh a deposit of £263 on 22 September 1932 in recognition of the outstanding servi￿$ of the late Sir Henry Coward. for th"8 purpose of assisting in the musul education of any person of pefsons. at the discrelion of the Trustees of the Fund, or for helping suitable Mus￿anS in timè of n88