Independent examiner’s report to the trustees of Bristol Concert Orchestra
I report on the accounts of the Trust for the year ended 31 August 2023, which are set out on pages 1 to 4.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I 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.
Philippa Ross-Smith, BA ACA MSc
Drakes Cottage, 26 Dyers Close, Braunton, Devon EX33 2PB
25 June 2024
Bristol Concert Orchestra
Balance Sheet for the year ending 31st August 2023
| Fixed assets £ Timpani & Bass drum Historic cost Accumulated depreciation Net book value Music stands Historic cost Accumulated depreciation Net book value Current assets St. George's deposits Gift Aid not yet claimed Overpaid / cancelled music hire Future music hire Ticket sales Programme sales Late subscriptions Deposit account Current account: Statement balance 1,791.87 Transactions not cleared (529.85) Cash Current liabilities Conductor's fees Rehearsal venue hire Concert venue expenses Soloist’s fees 100.00 Extra players & instruments Poster and programme printing Music postage 13.45 Making Music Sub, Insurance Miscellaneous expenses 64.00 Ticket money to be refunded Net assets Capital Opening balance Surplus / (Deficit) |
£ 3,450.00 (3,015.00) 568.20 (557.80) 960.00 2,000.00 114.00 10,515.55 1,262.02 343.29 15,194.86 |
£ 3,450.00 (3,015.00) 568.20 (557.80) 960.00 2,000.00 114.00 10,515.55 1,262.02 343.29 15,194.86 |
31st Aug 2023 £ 435.00 10.40 445.40 15,017.41 15,462.81 14,048.25 1,414.56 15,462.81 |
31st Aug 2023 £ 435.00 10.40 445.40 15,017.41 15,462.81 14,048.25 1,414.56 15,462.81 |
31st Aug 2022 | 31st Aug 2022 | 31st Aug 2022 |
|---|---|---|---|---|---|---|---|
£ 3,450.00 (2,870.00) 580.00 568.20 (516.20) 52.00 632.00 1,200.00 784.00 4,672.00 158.19 170.00 13,093.79 147.85 147.85 157.50 20,383.33 |
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177.45 |
612.50 605.00 4,562.45 130.00 485.02 412.00 132.11 28.00 6,967.08 13,416.25 |
612.50 605.00 4,562.45 130.00 485.02 412.00 132.11 28.00 6,967.08 |
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15,462.81 |
14,048.25 |
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14,048.25 1,414.56 15,462.81 |
21,004.88 (6,956.63) 14,048.25 |
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Page 1 of 4
Income & Expenditure Account for the year ending 31st August 2023
| Income £ Members' subscriptions 7,858.00 Sinfonietta subscriptions 520.00 Coffee money 117.29 Ticket sales 14,213.64 Gift Aid (estimate) 800.00 Donations 1,270.00 Programme sales 455.70 Deposit account interest 121.76 Total income Expenditure Conductor's fees 6,308.75 Concert hall hire and fixed costs 6,414.00 Music hire and associated costs 508.32 Extra players & instruments 1,736.76 Rehearsal venue hire 3,993.00 Soloists 950.00 Ticket sale commission 2,256.54 Publicity 409.41 Making Music Sub, Insurance 418.00 PRS 171.12 Programme printing 247.44 Concert Flowers, Wine, etc. 90.00 Coffee supplies 64.00 Ticket postage / expenses 0.00 Web site 146.79 Miscellaneous expenses 41.10 Total expenditure Depreciation Depreciation of drums 145.00 Depreciation of music stands 41.60 Net surplus / (deficit) |
2022– 2023 £ 25,356.39 23,755.23 1,601.16 186.60 1,414.56 |
2022– 2023 £ 25,356.39 23,755.23 1,601.16 186.60 1,414.56 |
2021– 2022 £ 6,396.00 0.00 10,066.00 500.00 400.00 206.63 6.56 17,575.19 6,030.00 6,621.00 1,176.26 2,342.04 3,182.00 1,525.00 1,517.40 812.23 412.00 187.49 292.79 57.75 0.00 0.00 149.26 40.00 24,345.22 (6,770.03) 145.00 41.60 186.60 (6,956.63) |
2021– 2022 £ 6,396.00 0.00 10,066.00 500.00 400.00 206.63 6.56 17,575.19 6,030.00 6,621.00 1,176.26 2,342.04 3,182.00 1,525.00 1,517.40 812.23 412.00 187.49 292.79 57.75 0.00 0.00 149.26 40.00 24,345.22 (6,770.03) 145.00 41.60 186.60 (6,956.63) |
|---|---|---|---|---|
6,030.00 6,621.00 1,176.26 2,342.04 3,182.00 1,525.00 1,517.40 812.23 412.00 187.49 292.79 57.75 0.00 0.00 149.26 40.00 24,345.22 |
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(6,770.03) 145.00 41.60 186.60 (6,956.63) |
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Page 2 of 4
Bristol Concert Orchestra : Concert Breakdowns 2022 – 2023
Main Concerts
| Tickets sold Costs Hire of venue and fixed costs Ticket sale commission PRS Venue for extra rehearsal(s) Conductor's fees Soloists Extra Players / Instruments Flowers / Wine Music costs Posters / Adverts Programmes Ticket postage / expenses Total Costs Income Ticket sales Programme sales Total Income Average revenue per ticket Surplus |
Autumn 2022 510 2,100.00 968.68 0.00 90.00 612.50 400.00 590.00 30.00 0.00 286.33 87.99 0.00 5,165.50 6,162.00 171.70 6,333.70 12.42 1,168.20 |
Spring 2023 Summer 2023 Totals 353 300 1163 2,142.00 2,172.00 6,414.00 725.81 562.05 2,256.54 0.00 171.12 171.12 90.00 90.00 270.00 612.50 612.50 1,837.50 450.00 0.00 850.00 265.00 881.76 1,736.76 30.00 30.00 90.00 0.00 508.32 508.32 59.98 63.10 409.41 79.54 79.91 247.44 0.00 0.00 0.00 4,454.83 5,170.76 14,791.09 4,484.30 3,567.34 14,213.64 170.00 114.00 455.70 4,654.30 3,681.34 14,669.34 13.18 12.27 12.61 199.47 (1,489.42) (121.75) |
Totals |
|---|---|---|---|
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Page 3 of 4
Bristol Concert Orchestra : Concert Breakdowns 2022 – 2023
Extra Events
| Costs Rehearsal venue Ticket sale commission Conductor's fees Soloists / Narrator Extra players Music costs Total Costs Income Sinfonietta subscriptions Ticket sales Donations Total income Surplus Overall concert surplus |
Sinf. Jul 2023 Totals 369.00 369.00 0.00 0.00 245.00 245.00 100.00 100.00 0.00 0.00 0.00 0.00 714.00 714.00 520.00 520.00 0.00 0.00 400.00 400.00 920.00 920.00 206.00 206.00 84.25 |
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