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2023-08-31-accounts

REGISTERED COMPANY NUMBER: 06653625 (England and Wales) REGISTERED CHARITY NUMBER: 1127489

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 August 2023

for

Amabile Choirs

Stables, Thompson & Briscoe Ltd Chartered Accountants & Business Advisors Lowther House Lowther Street Kendal LA9 4DX

Amabile Choirs

Contents of the Financial Statements for the Year Ended 31 August 2023

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 13
Detailed Statement of Financial Activities 14 to 15

Amabile Choirs

Reference and Administrative Details for the Year Ended 31 August 2023

TRUSTEES Ms N C Burtt-Jones (resigned 9.8.23) Ms P J Wilson (resigned 9.8.23) Ms S J Davies Treasurer (appointed 14.9.22) A Stackhouse Director (appointed 14.9.22) Ms K Thomas Director (appointed 14.9.22) Ms C Buchanan Lawyer (appointed 9.10.22) Ms R E L Holliday Director (appointed 14.9.22) (resigned 9.8.23) Ms R Little Director (appointed 14.9.22) Ms C Otway Director (appointed 14.9.22) Ms A Buchanan Sales Assistant (appointed 14.8.23) Ms K Lehm Accountant (appointed 14.8.23) COMPANY SECRETARY Ms J Gardner-Jones REGISTERED OFFICE Lowther House Lowther Street Kendal Cumbria LA9 4DX REGISTERED COMPANY 06653625 (England and Wales) NUMBER REGISTERED CHARITY 1127489 NUMBER INDEPENDENT EXAMINER Stables, Thompson & Briscoe Ltd Chartered Accountants & Business Advisors Lowther House Lowther Street Kendal LA9 4DX

Page 1

Amabile Choirs

Report of the Trustees for the Year Ended 31 August 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity are: A.To advance, improve, develop and maintain public education in, and appreciation of, the art and science of choral music in all its aspects by the presentation of, and participation in, public concerts, recitals and competitions and through any other means that the directors in their discretion shall think fit.

B.To educate people in choral music and related disciplines by assisting and/or enabling them to train and to perform in concerts, recitals and competitions.

C.To further such other charitable purpose or purposes as the directors in their discretion shall think fit, in particular through the making of grants and donations to individual students of choral music and related disciplines to help them train and/or perform the same.

Page 2

Amabile Choirs

Report of the Trustees for the Year Ended 31 August 2023

OBJECTIVES AND ACTIVITIES

Significant activities

I'd like to start by saying a huge thank you and sad goodbye to Natalia Burtt-Jones, who has stood down from the Amabile Committee after 10 years, 6 of which she spent as chair. Natalia has been simply incredible and we would be here all evening if I ran through everything she has implemented, overseen and achieved during her tenure. Natalia will always be part of the Amabile family.

Becky Holliday has also made the decision to step down from the Amabile Committee. Her daughter, Verity, remains in Poco and she will continue to support Amabile on an ad-hoc basis.

We also welcomed some new Committee Members over 2022 and 2023. Adam Stackhouse, Kathryn Lehm and Anne Buchanan all joined us and so I would also like to extend an official welcome to them.

2022 - 2023 was the first year for a little while that Amabile was able to fully operate without Covid-19 restrictions, which was a huge relief for all involved.

The Autumn Term was focused on preparation for Christmas. Amabile had the opportunity to sing at the Kendal Christmas -Lights switch-on, which was a fantastic event and a wonderful opportunity to get the Amabile name back out there. We also held our annual Christmas Concert at St Thomas' Church. It was a very snowy and icy day, but fortunately everyone made it in one piece and it was a fantastic concert.

The Spring Term was very busy with Competitions.

On 28 February, Poco travelled to Birmingham Symphony Hall to take part in the Barnardo's National Choral Competition. They were absolutely remarkable. It was a very long day indeed and Poco were probably the youngest choir there, but their performance was fantastic and they sat so well on the stage through the evening concert. All in all, it was a wonderful day and a fabulous opportunity for some of our youngest singers to perform on one of the country's biggest stages.

Just a few days later, over the 4 - 5 March, Amabile & Sempre travelled to Llandudno to perform in the North Wales Choral Competition. Sempre were awarded 3rd place in their class, and Amabile were awarded 2nd place in theirs. It was absolutely brilliant to bring back two trophies on the coach. Both choirs performed in the evening Gala concert, which was a lovely evening and an opportunity to hear some of the other choirs who were performing over the weekend. It was the first residential trip we have managed since the Covid-19 pandemic, and the first choir trip some of the Sempre members have been on for many, many years!

As if that wasn't enough, Poco and Amabile both competed in the Mary Wakefield Festival and won 1st place in the choral class. Amabile were then invited to sing in the Gala Concert to close the festival. In addition to the performances in the choral class, many Amabilites performed across the festival and were simply fantastic. Amabile undoubtedly provides its choristers with a brilliant musical education, which they can apply outside of choir.

The Summer Term was a little quieter, with the primary focus being on the Summer Concert - Songs of Joy & Hope. This was a truly lovely afternoon, and it was brilliant to see attendee numbers increase on those at the Christmas concert. Over the summer, Jude & Charlie have transformed the Amabile store room into a use-able space where we can store everything we need - along with having some office space. Sempre member Hayley Parsons has begun work on building a new Amabile website, which will support our ongoing recruitment drive.

Objectives

We have also been planning what we hope to achieve for the coming year - we have an exciting programme ahead, with competitions, concerts - including a new venue, and a trip to Lisbon all in the pipeline. Recruitment figures are a priority for us, especially in Amabile and Poco.

Recruitment Figures

Amabile: January 2019 - 29 January 2020 - 20 June 2021 - 19 January 2022 - 15 July 2022 - 16 August 2023 - 17 (Minimum required - 28)

Poco: January 2019 - 21 January 2020 - 22

Page 3

Amabile Choirs

Report of the Trustees for the Year Ended 31 August 2023

OBJECTIVES AND ACTIVITIES

June 2021 - 13 January 2022 - 14 July 2022 - 14 August 2023 - 17 (Minimum required - 19)

Piccolo: January 2019 - 12 January 2020 - 13 June 2021 - 7 January 2022 - 15 July 2022 - 18 August 2023 - 14 (Minimum required - 8)

Sempre: August 2023 - 21 (Minimum required - 18)

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

FINANCIAL REVIEW

Financial position

The total income for the charity averaged £2,805 per month this year, compared to £2,283 each month last period. Total expenditure has increased this year to £2,607 each month compared to £2,606 each month last period. This has in turn led to a profit of £2,277. The bank has £1,559 more than at the end of the last financial year.

Reserves policy

The trustees are aiming to increase the reserves of the charity to allow for more flexibility in the future when planning trips and pursuing the aims and objectives of the charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The charity is a charitable company limited by guarantee and was set up 23 July 2008. It is governed by a memorandum and articles of association.

Recruitment and appointment of new trustees

The trustees meet at least three times a year and more often if necessary. The trustees are appointed in accordance with the Memorandum and Articles, usually by the other trustees co-opting to fill a vacancy which is then ratified by the members in general meeting.

Induction and training of new trustees

New trustees are briefed in their position by an existing trustee and receive a pack from the Charity Commission.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The charity trustees have given consideration to the major risks to which the charity is exposed and satisfied themselves that systems or procedures are established in order to manage those risks. In particular risk assessments are in place for all trips and regulations relating to working with minors adhered to.

Approved by order of the board of trustees on 22 May 2024 and signed on its behalf by:

Page 4

Amabile Choirs

Report of the Trustees for the Year Ended 31 August 2023

Ms S J Davies - Trustee

Page 5

Independent Examiner's Report to the Trustees of Amabile Choirs

Independent examiner's report to the trustees of Amabile Choirs ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts 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 accounts 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 accounts to be reached.

H M Holmes BSc FCA

Stables, Thompson & Briscoe Ltd Chartered Accountants & Business Advisors Lowther House Lowther Street Kendal LA9 4DX

Date: .............................................

Page 6

Amabile Choirs

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 August 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
23,987
Other trading activities
3
9,640
Investment income
4
29
Total
33,656
EXPENDITURE ON
Raising funds
7,005
Charitable activities
Choir running costs
24,274
Governance
-
Total
31,279
NET INCOME/(EXPENDITURE)
2,377
RECONCILIATION OF FUNDS
Total funds brought forward
14,511
TOTAL FUNDS CARRIED FORWARD
16,888		 Year Ended
31.8.23
Restricted
Total
fund
funds
£
£
-
23,987
-
9,640
-
29
-
33,656
-
7,005
-
24,274
-
-
-
31,279
-
2,377
-
14,511
-
16,888		 Period
1.1.22
to
31.8.22
Total
funds
£
13,155
5,110
2
18,267
5,984
13,724
1,137
20,845
(2,578)
17,089
14,511

The notes form part of these financial statements

Page 7

Amabile Choirs

Balance Sheet 31 August 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
8
-
CURRENT ASSETS
Stocks
9
4,423
Debtors
10
5,241
Cash at bank
10,172
19,836
CREDITORS
Amounts falling due within one year
11
(2,948)
NET CURRENT ASSETS
16,888
TOTAL ASSETS LESS CURRENT
LIABILITIES
16,888
NET ASSETS
16,888
FUNDS
12
Unrestricted funds
TOTAL FUNDS		 Restricted
fund
£
-
-
-
-
-
-
-
-
-		 31.8.23
Total
funds
£
-
4,423
5,241
10,172
19,836
(2,948)
16,888
16,888
16,888
16,888
16,888		 31.8.22
Total
funds
£
50
3,829
4,239
8,613
16,681
(2,220)
14,461
14,511
14,511
14,511
14,511

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 22 May 2024 and were signed on its behalf by:

S J Davies - Trustee

The notes form part of these financial statements

Page 8

Amabile Choirs

Notes to the Financial Statements for the Year Ended 31 August 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Amabile Choirs meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The accounts are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The charity is a company limited by guarantee registered in England and this Trustees' report includes the directors' report as required by company law .

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 9

Amabile Choirs

Notes to the Financial Statements - continued for the Year Ended 31 August 2023

2. DONATIONS AND LEGACIES

Year Ended
31.8.23
£
Donations
35
Gift aid
4,841
Subscriptions
17,009
Alumnae Choir
2,102
Workshop income
-
Sundry income
-
23,987
3.
OTHER TRADING ACTIVITIES
Year Ended
31.8.23
£
Fundraising events
-
Sales of uniform
-
Group lessons
1,700
Concerts
3,577
Parental contributions to trip
4,288
Sales of CDs/DVDs
75
9,640
4.
INVESTMENT INCOME
Year Ended
31.8.23
£
Deposit account interest
29
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Year Ended
31.8.23
£
Depreciation - owned assets
50		 Period
1.1.22
to
31.8.22
£
60
1,615
8,859
825
1,204
592
13,155
Period
1.1.22
to
31.8.22
£
75
376
960
3,572
-
127
5,110
Period
1.1.22
to
31.8.22
£
2
Period
1.1.22
to
31.8.22
£
-

continued...

Page 10

Amabile Choirs

Notes to the Financial Statements - continued for the Year Ended 31 August 2023

6. TRUSTEES' REMUNERATION AND BENEFITS

The following payments were made to cover administration costs as permitted by Clause 6 2 of the Articles of Association of the company: Ms N C Burtt-Jones £500 (2022 - £2,000), Ms S J Davies £1,350 (2022 - £NIL).

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2023 nor for the period ended 31 August 2022.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
13,155
Other trading activities
5,110
Investment income
2
Total
18,267
EXPENDITURE ON
Raising funds
5,984
Charitable activities
Choir running costs
13,724
Governance
1,137
Total
20,845
NET INCOME/(EXPENDITURE)
(2,578)
RECONCILIATION OF FUNDS
Total funds brought forward
17,089
TOTAL FUNDS CARRIED FORWARD
14,511		 Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-		 Total
funds
£
13,155
5,110
2
18,267
5,984
13,724
1,137
20,845
(2,578)
17,089
14,511

continued...

Page 11

Amabile Choirs

Notes to the Financial Statements - continued for the Year Ended 31 August 2023

8.
TANGIBLE FIXED ASSETS
COST
At 1 September 2022 and 31 August 2023
DEPRECIATION
At 1 September 2022
Charge for year
At 31 August 2023
NET BOOK VALUE
At 31 August 2023
At 31 August 2022
9.
STOCKS
Stocks
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued expenses
12.
MOVEMENT IN FUNDS
At 1.9.22
£
Unrestricted funds
General fund
14,511
TOTAL FUNDS
14,511		 31.8.23
£
4,423
31.8.23
£
453
4,788
5,241
31.8.23
£
2,948
Net
movement
in funds
£
2,377
2,377		 Fixtures
and
fittings
£
4,711
4,661
50
4,711
-
50
31.8.22
£
3,829
31.8.22
£
371
3,868
4,239
31.8.22
£
2,220
At
31.8.23
£
16,888
16,888

continued...

Page 12

Amabile Choirs

Notes to the Financial Statements - continued for the Year Ended 31 August 2023

12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
resources
£
33,656
33,656		 Resources
Movement
expended
in funds
£
£
(31,279)
2,377
(31,279)
2,377

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS		 At 1.1.22
£
17,089
17,089		 Net
movement
in funds
£
(2,578)
(2,578)		 At
31.8.22
£
14,511
14,511

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
resources
£
18,267
18,267		 Resources
Movement
expended
in funds
£
£
(20,845)
(2,578)
(20,845)
(2,578)

13. RELATED PARTY DISCLOSURES

Apart from the payments to cover administration costs disclosed in note 6, there were no related party transactions.

Page 13

Amabile Choirs

Detailed Statement of Financial Activities for the Year Ended 31 August 2023

Year Ended
31.8.23
£
INCOME AND ENDOWMENTS
Donations and legacies
Donations
35
Gift aid
4,841
Subscriptions
17,009
Alumnae Choir
2,102
Workshop income
-
Sundry income
-
23,987
Other trading activities
Fundraising events
-
Sales of uniform
-
Group lessons
1,700
Concerts
3,577
Parental contributions to trip
4,288
Sales of CDs/DVDs
75
9,640
Investment income
Deposit account interest
29
Total incoming resources
33,656
EXPENDITURE
Other trading activities
Opening stock
3,829
Cost of uniform
337
Cost of trips and performances
6,880
Alumnae Choir costs
-
Cost of CDs/DVDs
332
Fixtures and fittings
50
Closing stock
(4,423)
7,005
Charitable activities
Insurance
874
Postage and stationery
82
Advertising
245
Sundries
457
Rent for rehearsals and worksh ops
3,660
Carried forward
5,318		 Period
1.1.22
to
31.8.22
£
60
1,615
8,859
825
1,204
592
13,155
75
376
960
3,572
-
127
5,110
2
18,267
3,829
-
4,500
1,135
349
-
(3,829)
5,984
444
63
-
20
2,600
3,127

This page does not form part of the statutory financial statements

Page 14

Amabile Choirs

Detailed Statement of Financial Activities for the Year Ended 31 August 2023

Year Ended
31.8.23

£
Charitable activities
Brought forward
5,318
Music
-
Accompanists and teachers
14,309
19,627
Support costs
Management
Administrator's bursary
2,140
Information technology
Repairs and renewals
840
Computer costs
-
840
Governance costs
Accountancy fees
1,667
Total resources expended
31,279
Net income/(expenditure)
2,377		 Period
1.1.22
to
31.8.22
£
3,127
130
8,371
11,628
2,000
-
96
96
1,137
20,845
(2,578)

This page does not form part of the statutory financial statements

Page 15