Charity 1144646
## **BIRMINGHAM GAY SYMPHONY ORCHESTRA**
**Trustees’ Annual Report and Accounts for the year ended 31 August 2024**
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Birmingham Gay Symphony Orchestra
Charity 1144646
## **Administrative details**
## **Charity Name**
Birmingham Gay Symphony Orchestra
## **Working Name**
BGSO
## **Charity Number**
1144646, registered in England and Wales
## **Trustees**
Victoria Evans Greg Hayes Philip Mills Mollie Smith
## **Bankers**
Co-operative Bank plc, Delf Way, Skelmersdale. WN8 6GH
## **Charity Contact and Address**
Philip Mills, Suite 2a, Blackthorn House, St Pauls Square, Birmingham, B3 1RL
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Birmingham Gay Symphony Orchestra
Charity 1144646
## **Trustees’ Annual Report**
The Trustees of the Charity present their Annual Report and Accounts for the 12 month period ended 31 August 2024.
## **Objectives and Activities**
The objectives of Birmingham Gay Symphony Orchestra (‘BGSO’) are the advancement of the art of music by providing opportunities for people of all sexualities to explore, perform and experience music through musical rehearsals and performances, and to promote diversity and equality through these musical activities.
In the period under review, the charity’s sole activity was the operation of the LGBT orchestra also known as 'Birmingham Gay Symphony Orchestra'. This normally involves rehearsals on a bi-weekly basis, and typically three concerts each year at venues in Birmingham.
BGSO works together with other LGBT groups to promote the interests of the LGBT community.
The trustees have complied with their duty under Section 17(5) of the Charities Act 2011 to have due regard to guidance published by the Charity Commission on public benefit. In particular, they believe that the public benefit from the charity's work includes:
- development of the musical skills and confidence of its players through rehearsals and performances
- increased access to the arts for members of the public, particularly, but not exclusively, within the LGBT community and their families and friends, through performances
- promoting a positive image of the LGBT community by providing the orchestra as a source of pride, and providing accessible performances to the public
- supporting LGBT charities through fundraising at its concerts.
## **Achievements and Performance**
During the early part of the rehearsal period in the run up to the Christmas concert BGSO were sad to say farewell to the Musical Director, John Brown. However, associate conductor, Neavan Lobban, was happy to take up the permanent baton to lead the orchestra into the 2023/2024 season.
Our first performance under his direction was our “Christmas Cracker” concert, including selections from Swan Lake and other festive favourites.
Our March concert “Performing with Pride” showcased the music of LGBT
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Birmingham Gay Symphony Orchestra
Charity 1144646
## **Trustees’ Annual Report (continued)**
composers, featuring singer Oliver Barker performing Vaughan Williams’ Five Mystical Songs and, specially composed for BGSO, Flourish of Rainbows by local composer Flaurie Maunders.
Our summer concert in July 2024 “All Aboard” had a nautical and travel theme, including Vltava (from Má Vlast) by Smetana, Hebrides Overture by Mendelssohn and Fantasia on British Sea Songs by Henry Wood.
## **Future Plans**
In 2024-25 we will again bring 3 diverse concerts to Birmingham.
## **Financial Review**
The Charity made a small surplus in the year. Overall, funds increase to £16,382 (2023: £14,462). Of these funds, £700 were restricted (2023: £700). Unrestricted funds are £15,682 (2023: £13,762).
## **Reserves Policy**
The Trustees have determined that reserves may be held that are sufficient to meet annual expenses, allowing for potential fluctuations and any projects planned. At the balance sheet date, our free reserves stood at £15,682 (2023: £13,762), representing approximately 34 months of planned expenditure. The Trustees believe that the reserves will help the Charity to adjust to changes in operating costs and to explore opportunities to develop the orchestra.
## **Going Concern**
The Trustees consider that, due to the reserves held, the way in which most expenditure flexes in line with income, and that special projects are undertaken only when funding has been received, it is appropriate to prepare the financial statements on a going concern basis. In doing so, they have considered likely outcomes for at least 12 months from the signing of this report.
## **Structure, Governance and Management**
The Charity is constituted as a Charitable Incorporated Organisation and its governing document is the Constitution dated 11 July 2022. The constitution follows the association model.
The Board includes a minimum of 3 trustees, who are elected at the Annual General Meeting by the members. One third of their number must retire by rotation at each AGM and may stand for re-election. No trustees are appointed by external bodies.
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Birmingham Gay Symphony Orchestra
Charity 1144646
## **Trustees’ Annual Report (continued)**
The day-to-day management of the orchestra is delegated to the Executive Committee, which includes all Trustees, a Chair, Treasurer and Secretary, plus other posts as are considered necessary from time to time. The three key posts listed above are elected at the AGM by the members; other posts are elected at open meetings of the Executive Committee.
The Executive Committee is overseen by the Board of Trustees, which reserves powers to set strategic objectives and budgets, govern the finances of the Charity, set policies and decide on membership of the Charity.
BGSO is a member of the ‘Making Music’ federation, which provides resources, advice and networking opportunities within the voluntary music sector.
In accordance with the Constitution, the Trustees do not receive remuneration for their office, and no commercial or financial transactions have been made with the Trustees in the period under review.
The Trustees during the year under review, and up to the date the accounts were approved, are listed on page 1.
## **Statement of Trustees’ Responsibilities**
The Trustees are responsible for preparing the Trustees’ Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the affairs of the Charity and of incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles of the Charities SORP;
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations and the provisions of the Charity’s
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Birmingham Gay Symphony Orchestra
Charity 1144646
## **Trustees’ Annual Report (continued)**
governing document. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Declaration**
The Trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees:
Philip Mills Chair of Trustees
28 June 2025
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Birmingham Gay Symphony Orchestra
Charity Number 1144646
## **Statement of Financial Activities for the year ended 31 August 2024**
|||Note|Unrestricted|Restricted|2024||_2023_|
|---|---|---|---|---|---|---|---|
||||Funds|Funds|Total||_Total_|
|||||||||
|INCOME||||||||
||Donations|2|3,610|-|3,610||_2,640_|
||Charitable activities|3|2,910|-|2,910||_4,325_|
||TOTAL INCOME||6,520|-|6,520||_6,965_|
|||||||||
|EXPENDITURE||||||||
||Charitable activities|4|4,600|-|4,600||_6,661_|
||TOTAL EXPENDITURE||4,600|-|4,600||_6,661_|
|||||||||
|||||||||
|NET INCOME BEING||||||||
|NET MOVEMENT IN FUNDS|||1,920|-|1,920||_304_|
|||||||||
|FUNDS BROUGHT FORWARD|||13,762|700|14,462||_14,158_|
|||||||||
|FUNDS CARRIED FORWARD|||15,682|700|16,382||_14,462_|
|||||||||
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Birmingham Gay Symphony Orchestra
Charity 1144646
## **Balance Sheet**
## **at 31 August 2024**
|||Note
Unrestricted|Unrestricted|Restricted|2024||2023|
|---|---|---|---|---|---|---|---|
||||Funds|Funds|Total||Total|
|||||||||
|CURRENT ASSETS||||||||
||Debtors|7|53|-|53||48|
||Cash at Bank||15,629|700|16,329||15,314|
||||15,682|700|16,382||15,362|
|||||||||
|CREDITORS: Amounts falling||||||||
||due within 1year|8|-|-|-||900|
|||||||||
|||||||||
|||||||||
|NET CURRENT ASSETS|||15,682|700|16,382||14,462|
|||||||||
|NET ASSETS|||15,682|700|16,382||14,462|
|||||||||
|FUNDS||||||||
||Unrestricted||15,682|-|15,682||13,762|
||Restricted||-|700|700||700|
|TOTAL FUNDS||9|15,682|700|16,382||14,462|
|||||||||
These accounts were approved by the Board of Trustees on 28 June 2025, and authorised for signing on their behalf.
Philip Mills Chair of Trustees
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Birmingham Gay Symphony Orchestra
Charity 1144646
## **Notes to the Accounts**
## Note 1 **ACCOUNTING POLICIES**
- 1.1 Basis of preparation of accounts
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102),and the Charities Act 2011. In doing so, the Trustees believe that the accounts do not materially depart from Charities SORP 2005, which has been withdrawn.
The Charity constitutes a public benefit entity as defined by FRS 102.
- 1.2 Going concern
The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds and expected income and expenditure for the following 12 month period.
- 1.3 Incoming resources
- Recognition of incoming resources These are included in the Statement of Financial Activities (SOFA) when:
the Charity becomes entitled to the resources,
- it is more likely than not that the Charity will receive the resources, and
- the monetary value can be measured with sufficient reliability.
- 1.4 Incoming resources with related expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA.
- 1.5 Grants and donations
Grants and donations are only included in the SOFA when the Charity
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Birmingham Gay Symphony Orchestra
Charity 114646
## **Notes to the Accounts (continued)**
has unconditional entitlement to the resources.
- 1.6 Tax reclaims on donations and gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
- 1.7 Contractual income and performance related grants
This is only included in the SOFA once the related goods or services have been delivered.
- 1.8 Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
- 1.9 Changes in accounting policies
The accounts present a true and fair view, and no changes have been made to the accounting policies adopted in Note 1.
- 1.10 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period.
- 1.11 Material prior year errors
No material prior year errors have been identified in the reporting period.
- 1.12 Expenditure and liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out funds.
- 1.13 Charitable activities
These costs relate to the provision of musical rehearsals and concerts.
## 1.14 Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
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Birmingham Gay Symphony Orchestra
Charity 114646
## **Notes to the Accounts (continued)**
## 1.15 Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
## Note 2 **INCOME FROM DONATIONS**
|Note 2|**INCOME FROM DONATIONS**|**INCOME FROM DONATIONS**|||||
|---|---|---|---|---|---|---|
||Unrestricted||Restricted|2024||_2023_|
|||funds|funds|Total||_Total_|
||||||||
||Subscriptions|3,610|-|3,610||_2,640_|
|||3,610|-|3,610||_2,640_|
||||||||
## Note 3 **INCOME FROM CHARITABLE ACTIVITIES**
||Unrestricted|Unrestricted|Restricted|2024||_2023_|
|---|---|---|---|---|---|---|
|||funds|funds|Total||_Total_|
||||||||
||Concerts|2,910|-|2,910||_4,325_|
|||2,910|-|2,910||_4,325_|
||||||||
## Note 4 **EXPENDITURE ON CHARITABLE ACTIVITIES**
||Unrestricted|Unrestricted|Restricted|2024||_2023_|
|---|---|---|---|---|---|---|
|||funds|funds|Total||_Total_|
||||||||
||Rehearsals &performances|4,138|-|4,138||_5,310_|
||Publicity|161|-|161||_526_|
||Scores & equipment|81|-|81||_392_|
||Insurance and administratio|n
220|-|220||_433_|
|||4,600|-|4,600||_6,661_|
||||||||
## Note 5 **STAFF COSTS**
There were no employees during the year (2023: nil).
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Birmingham Gay Symphony Orchestra
Charity 114646
## **Notes to the Accounts (continued)**
## Note 6 **SUPPORT COSTS**
There have been no support costs or governance costs in the year (2023: £nil).
## Note 7 **DEBTORS – amounts falling due within one year**
||Unrestricted|Unrestricted|Restricted|2024||_2023_|
|---|---|---|---|---|---|---|
|||funds|funds|Total||_Total_|
||||||||
||Prepayments|53|-|53||_48_|
|||53|-|53||_48_|
||||||||
## Note 8 **CREDITORS – amounts falling due within one year**
||Unrestricted|Unrestricted|Restricted|2024||_2023_|
|---|---|---|---|---|---|---|
|||funds|funds|Total||_Total_|
||||||||
||Accruals|-|-|-||_900_|
|||-|-|-||_900_|
||||||||
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Birmingham Gay Symphony Orchestra
Charity 114646
## **Notes to the Accounts (continued)**
## Note 9 **FUNDS**
||||2023||||2024|
|---|---|---|---|---|---|---|---|
||||brought
forward|
Income|Expenditure|Transfers|carried
forward|
|||||||||
||Unrestricted||13,762|6,520|(4,600)|-|15,682|
|||||||||
||Restricted|||||||
|||Musical scores|700|-|-|-|700|
||||14,462|6,520|(4,600)|-|16,382|
|||||||||
||||2022||||2023|
|---|---|---|---|---|---|---|---|
||||brought
forward|Income|Expenditure|Transfers|carried
forward|
|||||||||
||Unrestricted||12,907|6,965|(6,110)|-|13,762|
|||||||||
||Restricted|||||||
|||Pride Arts Consortium|551|-|(551)|-|-|
|||Musical Scores|700|-|-|-|700|
||||1,251|-|(551)|-|700|
|||||||||
||||14,158|6,965|(6,661)|-|14,462|
|||||||||
The Pride arts consortium fund was for developing partnerships amongst LGBT arts groups. The music scores fund is for purchasing sheet music for the orchestra. Both were received from Birmingham Pride Community Fund.
## Note 10 **RELATED PARTY TRANSACTIONS**
The Trustees received no remuneration (2023: £nil) and were paid no expenses (2023: £nil). There were no other transactions with the Trustees or any other related party transactions (2023: £nil).
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