## Trustees’ Annual Report and Financial Statements for year ended 5 April 2022 Registered Charity Number 1145392 **THE BERKELEY ENSEMBLE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022 Reference and Administrative Details of the Charity** |**Charity Name**|The Berkeley Ensemble| |---|---| |**Charity Registration Number**|1145392| |**Registered address**|36 Durban Rd| ||London| ||SE27 9RP| |**Constitution**|Charity governed by Trust Deed| ||dated 9th September 2011| |**Trustees**|Jane Ainger| ||Steven Berryman (until February 2022)| ||Jennie Hartley (from January 2023)| ||Kate Kennedy| ||Ruth Coles (from January 2023)| ||Daniel Shilladay| ||Frances Slack (until January 2023)| ||George Vass| |**Patrons**|Lord Berkeley of Knighton CBE| ||Petroc Trelawny| |**Bankers**|Co-operative Bank plc| ||PO Box 250| ||Skelmersdale WN8 6WT| |**Independent Examiner**|Chris Chaplin-Roberts CPFA| |**Ensemble Members**|Sophie Mather – Violin| ||Francesca Barritt – Violin| ||Daniel Shilladay – Viola| ||Gemma Wareham – Cello| ||John Slack – Clarinet| ||Andrew Watson – Bassoon| ||Paul Cott – Horn| ||Martin Ludenbach – Double Bass (from January 2022)| 2 **THE BERKELEY ENSEMBLE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022** ## **Trustees’ Annual Report** ## **Structure, Governance and Management** The Trust Deed is the governing document for the trust. Trustees are presently recruited, appointed and trained by the existing trustees. No external persons are entitled to appoint trustees. Trustee meetings are usually held at least three times a year to review the financial and operational state of the charity and to make key strategic decisions. In 2021/22 the trustees met twice. ## Objectives and Activities The charity’s objects, as set out in its governing document, are: - the advancement of the art of music, with a particular focus on, but not limited to, the promotion of the public’s awareness and appreciation of twentieth and twenty-first century British repertoire written for instrumental chamber ensembles - the advancement of education, in particular music education - other solely charitable objects as defined by the Charities Act 2006, or any subsequent act, as determined from time to time by the trustees of The Berkeley Ensemble, and delivered for the public benefit The charity’s activities to achieve the objects as listed above include the organisation of concerts, which regularly include twentieth and twenty-first century British repertoire, and delivery of regular education workshops to inspire and educate students at primary and secondary schools across the United Kingdom. The trustees have had regard to Charity Commission guidance on public benefit. The ensemble established ‘Berkeley Ensemble Online’, an online music education platform which continued to be made available either free or at low cost to schools in 2021/22. 3 _From left to right: bassoonists rehearse at the Chamber Course, Chaffcombe; the ensemble's debut at Conway Hall; rehearsals for a concert at St Marks, Little Venice_ ## **Achievements and Performance** The ensemble’s activities during the early part of the 2021/22 financial year reflected the continuing focus on education and outreach that the ongoing COVID-19 pandemic necessitated. Collaborating for a second year with the David Ross Education Trust (DRET), the ensemble again worked with secondary composing students from across the trust, eventually workshopping and recording over ninety new pieces during a March mini-residency in Skegness. The project built upon the success of the previous year to include a teachers’ CPD day in January with Berkeley Ensemble trustee, composer, arts educator and academic Steven Berryman on teaching composition. The ensemble also featured at the trust-wide Secondary Music Festival at Nottingham’s Albert Hall, performing selected compositions and adjudicating performance classes The final BE Online films were completed in May, bringing the first stage of the project to a close. The online resources were conceived during the pandemic as an online resource to assist schools with remote learning during lockdowns, but the films have continued to provide a valuable shop window for the ensemble’s educational work. Plans are still under discussion as to how to maximise the impact and legacy of this resource, both for teachers and the ensemble. 4 In-person projects made a tentative return with the group’s annual visits to Ibstock Place School resuming their pre-pandemic form. As ensemble in residence, players accompanied music scholars’ performances in a concert in May and recorded GCSE composition work in June. A new relationship was begun with the Royal Ballet School, Twickenham, where GCSE composition work was also workshopped and recorded. Sophie and Daniel completed a term-long project at Blackheath High Junior School, where they worked with years 2 and 3 over several weeks – both in person and remotely with other schools from the Girls’ Days School Trust – on graphic scores via Errollyn Wallen’s _Five Postcards_ for violin and viola. The chamber course returned, this time across the August bank holiday to ensure minimum COVID19 disruption. Applicant numbers were positive, with 18 participants (including a large contingent of returning players) who worked with Andrew, Dan and guest tutor Simon Callaghan. The ensemble returned to the concert stage in the autumn with four performances of the Beethoven Septet, several of which had been delayed by the pandemic. Alongside a return to Luton Music, these included a double bill debut at Conway Hall, London and a debut in St Mary’s Church, Potton. The ensemble was approached to revive a defunct music festival in the village, and this first performance was an extremely encouraging indicator of potential levels of local support and audience. The final Beethoven performance took place closer to home, for Richmond Music Society. The programme also included the premiere of Kevin Raftery’s _Elegy Upon Elegy_ , which the ensemble recorded the following day for a composer portrait disc on Metier, since released to acclaim in September 2022. Finally, bassist Martin Ludenbach formally joined the ensemble in February, after performing with the ensemble for their autumn run of Beethoven performances. He replaces Lachlan Radford, who returned to New Zealand in 2019. _“The playing throughout this CD is excellent and the recorded sound is as good as one could wish for. ... one of the most richly stimulating, impressive and sheerly enjoyable CDs of music, new or old, that I have heard in quite some time.”_ **Robert McCarney,** _**Classical Music Daily**_ **, reviewing the album** _**Second Child**_ **, featuring the Berkeley Ensemble in Raftery’s** _**Elegy Upon Elegy**_ ## **Financial Review** The financial results for 2021/22 show that The Berkeley Ensemble incurred an overall deficit of £3,295 during the year, £1,975 of this was in general funds, and £1,320 in restricted funds. During the year the ensemble made provision for grants accrued over which receipt is not certain, leading to the deficit in general funds. The ensemble continued its investment Berkeley Ensemble online, an online education platform, and continued to support the administrator position. Trustees have decided that the charity should aim to hold unrestricted, undesignated reserves of up to £15,000, based on an evaluation of the future operational risks faced by the ensemble’s pattern of activities, the amount held at the end of 21/22 was £11,765. The most significant risks faced by the ensemble are continuing uncertain economic environment, including the impact on engagement bookings and concert attendance and the future of the Little Venice Music Festival, alongside the ensemble’s commitment to engage administrative support to facilitate ensemble development and activity. The ensemble factors administration into project budgets, allowing the direct allocation of projectrelated administration. Administration for self-promoted events and general administration is partially supported by the ensemble’s self-generated funds, including unrestricted donations. Administration time is monitored to ensure allocations are sufficient and to help sustain the feasibility of administrative support in the future. Unrestricted reserves currently stand at £11,765. Restricted funds for LVMF stood at £1,293 at year end. This unrestricted level of reserves is within the statement aim of reserves up to around £15,000 – and is deemed a reasonable level to continue to address the risks faced by the charity. ## **Plans for Future Periods** As the pandemic recedes and music making returns to a more predictable state, the ensemble looks forward to re-engaging with live audiences via both longstanding and newer partnerships. As noted above, a trial concert at the village of Potton, Bedfordshire, suggests an enthusiastic audience within reach of London could be developed here, building upon the legacy of the now-defunct Potton Festival. The ensemble intends to build on current educational partnerships, with plans to explore a wider range of activities at Ibstock Place School and further development of the DRET composition project. The project has been very successful over the two years that it has now run, and the ensemble hope to offer it to other educational trusts on the strength of its success so far. The music of Dorothy Howell has been a fixture of the ensemble’s repertoire since its involvement with an event at Senate House, London, in 2018 focussing on composers associated with the movement for women’s suffrage. The group will continue to explore the possibility of recording some of Howell’s chamber works, including a string quartet reconstructed by Dan in 2018. With no current recording label association, the ensemble will investigate the best home for such an album. Further ahead, plans for 2023 and beyond include performances to mark the centenary of the premiere of Walton’s _Façade_ in 2023 and premiere performances of a new, potentially site-specific work by Lynne Plowman. Signed: D. Shilladay Daniel Shilladay, Trustee Date: 02/03/2023 6 **THE BERKELEY ENSEMBLE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022** ## **Independent Examiner’s Report to the Trustees of The Berkeley Ensemble** I report on the accounts of The Berkeley Ensemble for the year ended 5 April 2022, which are set out on pages 9 to 16. ## **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 the 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 matter has come to my attention: which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or In my opinion, in order to enable a proper understanding of the accounts to be reached, attention should be drawn to the trustees’ intention to explore a change in charitable structure via conversion to a Charitable Incorporated Organisation (CIO), which has been delayed but that they hope will occur soon. For this to occur, a successor CIO would need to be set up and the existing charity dissolved having donated its net assets to the successor CIO. The trust deed allows the trustees to dissolve the charity and make such a donation, subject to the dissolution being agreed by a two-thirds majority of trustees at a special meeting and the charity’s remaining net assets being given to another charity with objects the same or similar to those of the existing charity. Signed:______________________________ Name: Chris Chaplin-Roberts Address: 16 Murray Road, Northwood, HA6 2YJ Date: 03/02/2023 7 **THE BERKELEY ENSEMBLE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022** ## **Statement of Financial Activities for the year ended 5 April 2022** |INCOME AND ENDOWMENTS
FROM:
Incoming resources from Generated
Funds
Donations and legacies
Investment Income
**Charitable Activities:**
Advancement of Music
Advancement of Education
**Total incoming resources**
EXPENDITURE ON:
Raising Funds
**Charitable Activities:**
Advancement of Music
Advancement of Education
**Total Resources Expended**
**Net incoming/(outgoing) resources**
Funds brought forward
**Funds carried forward**|_2021-22_
Unrestricted
Funds
3,453
-
10,485
25,316
**39,254**
-
11,544
29,685
**41,229**
**(1,975)**
13,740
**11,765**|_2021-22_
Restricted
Funds
6,839
-
338
-
**7,177**
-
4,768
3,729
**8,497**
**(1,320)**
2,613
**1,293**|_2021-22_
Total
10,292
-
10,823
25,466
**46,431**
-
16,312
33,414
**49,726**
**(3,295)**
16,353
**13,058**|_2020-21_
Total
14,205
-
-
13,129| |---|---|---|---|---| |||||**27,334**| |||||135
285
30,347| |||||**30,767**| |||||**(3,433)**
19,786| |||||**16,353**| 8 **THE BERKELEY ENSEMBLE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022** ## **Balance Sheet as at 5 April 2022** |**Current Assets**
Debtors & Prepayments
**(5)**
Cash at bank and in hand
Total Current Assets
**Creditors**
Amounts falling due within one year
Total Current Liabilities
**(6)**
Total assets less Current
Liabilities
**Net Assets**
**Funds of the Charity**
Unrestricted funds - general fund
Unrestricted funds - designated funds
**(8a)**
Restricted Funds
**(8)**
**Total funds**|2022
14,349
4,659
19,008
5,950
5,950
13,058
**13,058**
11,765
0
1,293
**13,058**|2021
12,659
11,931| |---|---|---| |||24,590
8,237| |||8,237| |||16,353| |||| |||**16,353 **| |||| |||13,740| |||| |||0| |||| |||2,613| |||| |||**16,353**| Signed: D. Shilladay Daniel Shilladay, Trustee Date: 03/02/2023 9 **THE BERKELEY ENSEMBLE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022** ## **Notes to the Accounts** ## **1) Accounting Policies** ## _i) The Basis of the Preparation of Accounts_ The accounts have been prepared under the historical cost convention and on an accruals basis. The accounts have been prepared in accordance with: - The Statement of Recommended Practice (SORP FRS 102), governing accounting practices for charities - The Charities Act 2011 ## _ii) Incoming Resources_ Incoming resources are recognised as follows: - Performance fees, ticket income and programme income: in the period in which the performance takes place. - Donations: in the period in which the donation is received. - Gift Aid: in the period in which the associated donation is received, provided the charity is sufficiently certain that the donation fulfils all of the necessary requirements for a gift aid claim to be submitted in due course. - CD Sales: at the later of: The date that the CD is dispatched or the date that the cash is received. The trustees have had regard to Charity Commission guidance on Fund Accounting principles: - Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds. - Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. - Restricted funds are to be used for specific purposes as laid down by the donor. ## _iii) Resources Expended_ Resources expended are recognised as follows: - Charitable expenditure: in the period in which the primary activity (e.g. concert, or education workshop) takes place. - Finance and accounting fees: the period to which the work relates. - Support costs: the period to which the expenditure relates – this will usually be the period in which the expenditure takes place. Support costs are apportioned between charitable activity categories on the basis of costs incurred directly by that activity. It is deemed that the proportion of support costs expended in relation to the cost of generating funds and governance costs is not material. 10 **THE BERKELEY ENSEMBLE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022** ## **Notes to the Accounts (cont’d)** ## _iv) Assets Policy_ Assets with a purchase value of less than £1,000 are written-off to revenue; other assets are capitalised at cost and depreciated according to the estimated useful lifetime of the asset. ## _iv.i) CDs and Music Library_ The ensemble holds a stock of its CD recordings which are used for marketing and promotional purposes as well as being available for sale at concerts. The ensemble also holds a music library of works which they perform and regard is given to the cost effectiveness of purchasing compared to hiring works dependent on availability, cost and future performance plans. The library currently consists of c.120 titles including standard repertoire pieces and works by lesser-known British composers, alongside the works written by composers from the _Accelerate_ and _Tŷ Cerdd_ schemes. ## _v) Going concern_ These financial statements have been prepared on the going concern basis. In making this assessment, the charity’s trustees have considered all available information about the future for at least, but not limited to, 12 months from the date the financial statements are approved. Although the charity has been impacted by reduced activity due to coronavirus, corresponding reductions have been made in expenditure, and the charities reserves fall in line with the reserve policy. There are no material uncertainties regarding the charity’s ability to continue. The charity produces detailed budgets, and has a well-established friends scheme and a number of long-term relationships with promoters and engagers, which provide reassurance over future revenue streams. ## _vi) Financial instruments_ As per the definition of FRS 102, the charity makes use of only basic financial instruments which are initially recognised at transaction value and subsequently measured at settlement value. Financial instruments held by the entity comprise debtors, creditors and cash. ## _vii) Provision for doubtful debts_ Provision is made for aged receivables as below: _>_ 1 year – 25% > 2 years – 50% > 3 years – 75% > 4 years – 100% ## _viii) Cash flow statement_ The entity is exempt from preparing a cash flow statement based on the fact that it is a small charity. ## _ix) Presentation_ The trustees have decided not to correct for immaterial rounding or casting errors. 11 **THE BERKELEY ENSEMBLE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022** ## **Notes to the Accounts (cont’d)** ## **2) Analysis of resources expended on charitable activities:** ||**2022**|**2022**|**2022**|**2021**| |---|---|---|---|---| ||**Direct Costs**|**Support Costs**|**Total**|**Total**| ||**£**|**£**|**£**|**£**| |Advancement of the art of music|12,415|3,896|16,311|285| |Advancement of education|24,301|9,113|33,414|30,347| |Total|36,716|13,009|49,725|30,631| Support costs includes total governance costs of £465 (2021: £465) ## **3) Expenses payments made to Trustees:** ||**2022**|**2021**| |---|---|---| |Number of trustees who were paid
expenses|0|1| |Nature of the expenses|Refunding out-of
pocket expenses
incurred on
behalf of the
charity|Refunding out-of
pocket expenses
incurred on behalf
of the charity| |||| |||| |Amounts paid:|**2022**|**2021**| ||**£**|**£**| |Direct charitable expenditure|0|0| |Support costs|0|0| |Governance costs|0|0| |Total amountpaid|0|0| - **4)** The charity has no employees, however in 2021/22 continued to engage the services of a freelance administrator (2021: as 21/22). 12 **THE BERKELEY ENSEMBLE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022** ## **Notes to the Accounts (cont’d)** ## **5) Debtors and prepayments (all falling due within one year)** ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |Performance/workshop fees and
ticket income|12,359|8,620| |Gift Aid due|2,020|2,720| |Grants Due|2,500|2,500| |Provision for grants due|(2,500)|0| |Prepayments|0|39| |Other debtors|0|0| |Provision for doubtful debts|(30)|(1,219)| |**Total**|**14,349**|**12,659**| There were no amounts owed by Trustees and related parties at year end (2021 £0). ## **6) Creditors & Accruals (all falling due within one year)** ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |Player fees - concert|0|-| |Player fees - education|215|685| |Other concert costs|0|250| |Other education costs|240|1,483| |Other Payables|1,375|5,314| |CDs|0|0| |Deferred Income- Chamber Course|4,120|505| |Support costs|0|0| |**Total **|**5,950**|**8,237**| of which, payments owed to Trustees and related parties (player/admin fees and out-of-pocket expenses incurred on behalf of the charity): |ehalf of the charity):||| |---|---|---| ||**2022**|**2021**| ||**£**|**£**| |Player fees - concert|0|0| |Player fees - education|0|0| |Other concert costs|0|0| |Other education costs|0|0| |Other payables|0|0| |Support costs|0|0| |**Total**|**0**|**0**| 13 **THE BERKELEY ENSEMBLE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022** ## **Notes to the Accounts (cont’d)** - **7)** No assets with a value of more than £1,000 were purchased in the financial year ended 5 April 2022 (2021: nil) ## **8) Restricted fund analysis** ||**Balance as at**|**Incoming**|**Outgoing**|**Balance as at**| |---|---|---|---|---| ||**06-Apr-21**|**Resources**|**Resources**|**05-Apr-22**| ||**£**|**£**|**£**|**£**| |Concert Projects|0|1,967|(1,967)|0| |Education Projects|0|3,729|(3,729)|0| |LVMF|2,613|
1,481|(2,801)|1,293| |**Total**|**2,613**|**7,177**|**(8,497)**|**1,293**| ## **8a) Designated fund analysis** ||**Balance as at**|**Incoming**|**Outgoing**|**Balance as at**| |---|---|---|---|---| ||**06-Apr-21**|**Resources**|**Resources**|**05-Apr-22**| ||**£**|**£**|**£**|**£**| |Administrator Position|0|
0|
0|
0| |**Total**|**0**|
**0**|
**0**|
**0**| The designated funds are to enable the provision of administrative support for the ensemble. 14 **THE BERKELEY ENSEMBLE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022** ## **Notes to the Accounts (cont’d)** ## **9) Related party transactions** Trustee Daniel Shilladay is also a musician within the ensemble. Trustee (to January 2023) Frances Slack, is a relative of ensemble clarinettist John Slack. Related party transactions are disclosed for John Slack and Daniel Shilladay for the entire year. They are paid fees and expenses for their concert and education work with the ensemble, at the same rate as the other players for that particular engagement, and in line with rates specified by the Musicians’ Union. In 2021, John Slack received total performance fees of £2,901 (2021: £1,795), of which £0 (2021: £0) was the amount outstanding at year end. He did not receive any reimbursement of non-performing expenses (2021: £0). Daniel Shilladay received performance fees of £4,220 (2021 £1,770), with £0 (2021: £0) outstanding at year end. He did not receive reimbursement of any other expenses (2021: £0). He did not receive any benefit or payment for his work as a trustee of the charity. Legal authority for making payments of fees to trustees is contained within the Trust Deed of the charity. Payments are approved by a quorum of trustees who do not receive any benefit or fee payment from the charity. Aggregate donations by Trustees and their immediate family to the ensemble were £1,125 (including £225 of Gift Aid). Aggregate donations from Trustees and their immediate family in 2021 were £900 (including £180 of Gift Aid). Trustees were covered by Trustee Liability Insurance in place during the year. ## **10) Fees for examination of the accounts** |**0)**
**Fees for examination of the accounts**||| |---|---|---| ||**2022**|**2021**| |Independent Examiner’s fee for reporting on the accounts|nil|nil| |Other fees paid to the Independent Examiner|nil|nil| 15