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Charity Registration No. 1113817
Company Registration No. 1600355 (England and Wales)
SOUTHAMPTON CHORAL SOCIETY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
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SOUTHAMPTON CHORAL SOCIETY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees D. J. Pearce P. K. Ford R. P. Wilkinson D. M. Barnes B. F. Cobley C. Thompson G. Connell Secretary R. P. Wilkinson Charity number 1113817 Company number 1600355 Principal address 13 Shanklin Cresent Shirley Southampton Hampshire SO15 7RB Registered office 13 Shanklin Cresent Shirley Southampton Hampshire SO15 7RB Independent examiner Fiander Tovell Limited Stag Gates House 63/64 The Avenue Southampton Hampshire SO17 1XS
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SOUTHAMPTON CHORAL SOCIETY
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 13 |
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SOUTHAMPTON CHORAL SOCIETY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 JULY 2025
The trustees present their report and financial statements for the year ended 31 July 2025.
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 charitable company's Memorandum and Articles of Association, the Companies Act 2006, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) 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 published in October 2019.
Objectives and activities
The charitable company's objects are "to advance the education of the public in the study of the art of music with special reference to choral works". To meet this objective the members attend regular rehearsals which culminate with productions to the public. The administration is carried out by a Council of Management.
Achievements and performance
During the year the charity put on two concerts and a Singing Day and took part in two more. Because of the cost of putting on concerts and the reduction in choir members since the Covid lockdown we collaborated with several other choirs this year.
We organised the following:-
October 2024 – Mozart Requiem in Romsey Abbey – joined by Conchord Singers
May 2025 - Joint rehearsal of three choirs at St James Road Methodist Church for Music Services performance of Brahms Requiem
July 2025 – Rutter Folk Songs at St James Road Methodist Church, this was an afternoon concert followed by tea and cakes provided by choir members
In addition to these we joined in with
February 2025 – The Conchord Singers performance of Haydn’s Creation
May 2025 – Music Services performance of Brahms Requiem in Romsey Abbey. This was a collaboration with Conchord Singers, Portsmouth Baroque Choir and the Winchester Youth Orchestra and was part of our educational outreach programme.
The October concert unexpectedly raised over £2,000, half of this due to a grant from Chorali Fiscus, the summer concert nearly £100.
We were not involved financially with the Conchord singers concert. We had no financial responsibility for the musicians involved with the Music Services concert but did have responsibility for producing and selling programmes, organising refreshments and running the tombola. As we made a profit on these we gave a small fee to our Musical Director who despite having no official role supported the orchestra and choirs during the rehearsal.
The Celebration Choir had three wedding engagements this year. We were able to support the Southampton Mayor (our Honorary President) by leading the singing at the Cenotaph on Remembrance Sunday.
At the two concerts we organised we supported the mayors’ charities by means of bucket collections which raised around £500.
The Trustees have given due consideration to the Charity Commission's general guidance on public benefit when reviewing the Society's aims and objectives and in planning activities. The Society supports and encourages the musical talents of young people, sometimes awards a bursary to a local, young, talented, aspiring and needful student to help with music expenses. This year a talented young pianist played at our July concert and we have given her the Alban Rees-Jones award in memory of a former accompanist.
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SOUTHAMPTON CHORAL SOCIETY
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 JULY 2025
Financial review
The Charitable Company's income totalled £29,391 (2024: £25,361).
This includes Gift Aid of about £2,600. Many choir members entitled to the concessionary subscription rate paid the full amount which helped finances. A grant of £1,000 from Chorali Fiscus towards the cost of the Mozart Requiem in Romsey Abbey and a very generous donation of the same amount from a former choir member were much appreciated.
Reserves are needed to pay for upfront expenditure in booking rehearsal and concert venues, orchestras, for the hire of orchestral music, and to cover on-going concert expenses if ticket sales are insufficient to cover these costs. The charity's reserves policy is normally to maintain a target reserve in the region six months of the average resources expended over the last three years.
It was also agreed this year that better use of the savings account could be made by transferring money between it and the current account more often. Initially a second savings account was planned but as a charity the bank would not allow us to open a second savings account.
The unrestricted reserves at 31[st] July 2025 were £30,582 (2024: £24,412). The Society is actively encouraging new membership.
The monitoring and reviewing of the policies is the function of the Trustees with information provided by the Society's Executive Committee and the annual financial statements. The Trustees continue to monitor the Society's compliance with GDPR.
Structure, governance and management
The charitable company is a company limited by guarantee and governed by its Memorandum and Articles of Association. The amount guaranteed by each member is a maximum of £1.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
D. J. Pearce P. K. Ford R. P. Wilkinson D. M. Barnes R. Powell (Resigned 21 August 2025) B. F. Cobley C. Thompson G. Connell
Other administrative details that form part of the Trustees' Report are set out on the Legal and Administrative page of the Annual Report.
The Directors operate as a Council of Management and act as Trustees of the Charity for the purposes of the Charities Act. The Council may appoint any member of the charitable company as a member of the Council under the terms of the Memorandum.
All Trustees are provided with the Charity Commission guidance booklet “The Essential Trustee: What you need to know (CC3)”, a copy of the constitution, a copy of the annual report and minutes for the previous year.
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
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SOUTHAMPTON CHORAL SOCIETY
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 JULY 2025
The trustees' report was approved by the Board of Trustees.
..............................
R. P. Wilkinson
Trustee 30/10/2025 | 12:30 GMT Dated: .........................
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SOUTHAMPTON CHORAL SOCIETY
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SOUTHAMPTON CHORAL SOCIETY
I report to the trustees on my examination of the financial statements of Southampton Choral Society (the charitable company) for the year ended 31 July 2025, which are set out on pages 5 to 13.
Responsibilities and basis of report
As the trustees of the charitable company (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the charitable company are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charitable company’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charitable company as required by section 386 of the Companies Act 2006.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
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4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 financial statements to be reached.
Adam Buse, FCA For and on behalf of Fiander Tovell Limited
Stag Gates House 63/64 The Avenue Southampton Hampshire SO17 1XS 30/10/2025 | 12:48 GMT Dated: .........................
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SOUTHAMPTON CHORAL SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY 2025
| Unrestricted Restricted funds funds Notes £ £ Income from: Donations and legacies 3 14,341 1,490 Charitable activities 4 13,283 - Investment income 5 277 - Total income 27,901 1,490 Expenditure on: Charitable activities 6 21,731 1,490 Net income for the year/ Net movement in funds 6,170 - Fund balances at 1 August 2024 24,412 - Fund balances at 31 July 2025 30,582 - |
Total 2025 £ 15,831 13,283 277 29,391 23,221 6,170 24,412 30,582 |
Total 2024 £ 14,400 10,801 160 |
|---|---|---|
| 25,361 | ||
| 23,415 | ||
| 1,946 22,466 |
||
| 24,412 |
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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SOUTHAMPTON CHORAL SOCIETY
BALANCE SHEET
AS AT 31 JULY 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Current assets | |||||
| Debtors | 11 | 2,625 | 2,485 | ||
| Cash at bank and in hand | 30,602 | 24,613 | |||
| 33,227 | 27,098 | ||||
| Creditors: amounts falling due within | 12 | ||||
| one year | (2,645) | (2,686) | |||
| Net current assets | 30,582 | 24,412 | |||
| The funds of the charitable company | |||||
| Unrestricted funds | 30,582 | 24,412 | |||
| 30,582 | 24,412 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 July 2025.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
30/10/2025 | 12:30 GMT
The financial statements were approved by the trustees on .........................
.............................. R. P. Wilkinson Trustee
Company registration number 1600355 (England and Wales)
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SOUTHAMPTON CHORAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1 Accounting policies
Charity information
Southampton Choral Society is a charitable company limited by guarantee, incorporated in England and Wales. The registered office is 13 Shanklin Cresent, Shirley, Southampton, Hampshire, SO15 7RB.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charitable company's Memorandum and Articles, the Companies Act 2006, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), 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 issued in October 2019, UK Generally Accepted Accounting Practice and applicable charity and company law. The charitable company is a Public Benefit Entity as defined by FRS 102.
The charitable company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charitable company. 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 charitable company 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 or grantors 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.
1.4 Incoming resources
Income is recognised when the charitable company 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 charitable company 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.
Fundraising income is stated net of expenses for small events, as these are considered immaterial for disclosure purposes.
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SOUTHAMPTON CHORAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
1 Accounting policies
(Continued)
1.5 Resources expended
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.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Expenditure is accounted for on an accruals basis, i.e. when a liability is incurred, and includes irrecoverable VAT.
Costs are allocated according to the nature of the cost. Where items belong in more than one category they have been apportioned appropriately.
1.6 Tangible fixed assets
Tangible assets costing more than £500 are capitalised.
1.7 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.
1.8 Financial instruments
The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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SOUTHAMPTON CHORAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
1 Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.
1.9 Debtors
Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
1.10 Creditors
Creditors and provisions are recognised where the charitable company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.
2 Critical accounting estimates and judgements
In the application of the charitable company’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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SOUTHAMPTON CHORAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
3 Donations and legacies
| Unrestricted Restricted funds funds £ £ Donations 1,529 490 Gift aid 2,600 - Members' subscriptions 10,212 - Grants - 1,000 14,341 1,490 For the year ended 31 July 2024 13,701 699 4 Charitable activities Income from concerts and related activities Analysis by fund Unrestricted funds 5 Investment income Interest receivable |
Total 2025 £ 2,019 2,600 10,212 1,000 15,831 2025 £ 13,283 13,283 2025 £ 277 |
Total 2024 £ 1,457 2,445 10,498 - |
|---|---|---|
| 14,400 | ||
| 14,400 | ||
| 2024 £ 10,801 |
||
| 10,801 | ||
| 2024 £ 160 |
All investment income for the current and prior year was unrestricted.
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SOUTHAMPTON CHORAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
6 Charitable activities
| Concert expenses Rehearsal expenses Cost of music Administration and sundry costs Share of support costs (see note 7) Share of governance costs (see note 7) Analysis by fund Unrestricted funds Restricted funds |
2025 £ 8,998 10,568 603 351 20,520 829 1,872 23,221 21,731 1,490 23,221 |
2024 £ 6,958 11,819 982 775 |
|---|---|---|
| 20,534 805 2,076 |
||
| 23,415 | ||
| 22,716 699 |
||
| 23,415 |
7 Support costs
| Support costs | ||
|---|---|---|
| Support costs Governance costs £ £ Travel - - Computer, stationery & sundry costs 829 - Independent examination - 1,872 Accountancy - - 829 1,872 Analysed between Charitable activities 829 1,872 |
2025 £ - 829 1,872 - 2,701 2,701 |
2024 £ 49 756 1,782 294 |
| 2,881 | ||
| 2,881 |
8 Trustees
No expense payments were made to trustees during the year (2024 - £nil).
No remuneration was paid to any trustees during the year (2024 - £nil).
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SOUTHAMPTON CHORAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
9 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 |
|---|---|
| Number | Number |
| - | - |
| - | - |
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11 Debtors
| 11 Debtors |
||
|---|---|---|
| Amounts falling due within one year: Prepayments and accrued income 12 Creditors: amounts falling due within one year Accruals |
2025 £ 2,625 2025 £ 2,645 |
2024 £ 2,485 |
| 2024 £ 2,686 |
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SOUTHAMPTON CHORAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
13 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| Movement in funds | Movement in funds | ||||
|---|---|---|---|---|---|
| Balance at 1 | Incoming | Resources | **Transfers ** | Balance at 31 | |
| August 2024 | resources | expended | July 2025 | ||
| £ | £ | £ | £ | £ | |
| Mayor's Charity | - | 490 | (490) | - | - |
| Chorali Fiscus | - | 1,000 | (1,000) | - | - |
| - | 1,490 | (1,490) | - | - | |
| Movement in funds | |||||
| Balance at 1 | Incoming | Resources | **Transfers ** | Balance at 31 | |
| August 2023 | resources | expended | July 2024 | ||
| £ | £ | £ | £ | £ | |
| Mayor's Charity | - | 699 | 699 | - | - |
| - | 699 | (699) | - | - |
Mayor's Charity - The Mayor of Southampton is an Honorary President of the Society. The Society supports the Mayor's chosen charities by having a ‘bucket collection’ at the end of each concert.
Chorali Fiscus - A grant provided by Chorali Fiscus towards the cost of the Mozart Requiem in Romsey Abbey.
14 Related party transactions
There were no related party transactions during the year (2024- none).
No remuneration was paid to key management personnel during the year (2024- £nil).
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