## **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: - examine the accounts under section 145 of the Charities Act, - 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 - 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: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - 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|| |||
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| ||||||||| |||||
**15,462.81**||
**14,048.25**|| |||||
14,048.25
1,414.56
**15,462.81**||
21,004.88
(6,956.63)
**14,048.25**|| 08/10/2023 22:00:27 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| |||||
(6,770.03)
145.00
41.60
186.60
**(6,956.63)**| 08/10/2023 22:00:27 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**| |---|---|---|---| 08/10/2023 22:00:27 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**| |---|---| 08/10/2023 22:00:27 Page 4 of 4