KALEIDOSCOPE COMMUNITY MUSIC LTD COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS FOR 31 March 2024 Company Registration Number 7824498 Charity Number 1147419
KALEIDOSCOPE COMMUNITY IVtL'SIC LTD COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS YEAR ENDED 31 March 2024 Contellts Page Members of the Erf)ard and professional adviser5 Trustees, annual report 2-6 Independent Examiner's Report Statement of financial activities Balance sheet Notes to the financial statements 10-16
KALEIDOSCOPE COMMUNITY MUSIC LTD COMPAIYY LIMITED BY GUARANTEE MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS The board of trustees Janet Ireland Martin Rogerson Judith Ainsley (Resigned 18" March 2024) Heather Turley (Appointed 18 March 2024) Nornian Smith (Apwjinted 18 March 2024) The board of directors Janet Ireland Nomian Smith Martin Rogerson (Appointed 19 March 2024) Heather Turley {Apwinted 18 March 2024) Company Secretary Janet Gray (Resigned l O Octob¢r 2023) Ileather Turlcy (Appointed 10 October 2023) Registered office Derby Community Accountancy Servi¢¢ 128 Green Lane Derby DEI IRY Independent Examiner Derby Community Accountancy Service Babington Lodge 128 Green Lane Derby DEI IRY
KALEIDOSCOPE cOMIUNITy MUSIC LTD COIIIPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT YEAR ENDED 31 Mar¢h 2024 The trustees, who are also Directors for the purposes of the Companies ACL have pleasure in presenting their reEK)rt and the unaudited financial statements of the charity for the year ended 31 March 2024. ORIECTIVES AND ACTIVITIF.S To enable more people in Derby to participate in music. To broaden the range of music opportunities available to peopl¢ in DerbylDerbyshire. SUMMARY OF THE MAIN AcrivrriES LThI)ERTAKEN FOR THE PUBLIC BENEFIT IN RELATIOf+4 TO THESE ORIECTS In planning our activities for the year we kept in mind the Charity Commission's guidance on public benefit at our trustees meetings. ACHIEVEMETrtfS AND PERFORMANCE Kaleidoscope Community Choir Choir Fees are £7 week. The sessions r2n from 7.45pm - 9.30prn. The averag¢ attendance for SpTing Term (April - July 2023) 14 weeks was 23. Autumn Terni (Sept -Dec 2023) 13 weeks was 21. Winter Temi {Jan-Apr 2024. 1 I weeks) w&$ 21. Ri)om Hire £50 per session. Kaleidoscope Community Choir Annual Report 2023-24 Throughout 2023-24 our songs have. as usual, originated from varied cultures and languages including Shape Not¢, English, Yorub4 swedis Macedonian, Zulw and Ba]wa. A song list is overleaf. Numbers continue to fluctuate, and there haTre been a regular core of people who have been singing eonsistendy most weeks. The numbers aren't quite secure enough to guarantee a confident singer/key part holder in each part each week H,hich does require me to have to go back over malerial again and can sometimes slow down the learning. But then we know the material even better. Composers supported by the song choices have included l(arine Polwart, Ali Burns, Arula Tabbush, Peter Amidon and Sophie Steryx. Other composers and sources have been referenced on the lyric sheets for each song. The forms of songs that we have sung have included rounds, anthems, short part songs and longer part sontrs.
KALEIDOSCOPE COMMI UNITY IItUSlC LTD COMPANY LIMITED BY GUARAINTEE TRUSTEES, ANNUAL REPORT YEAR ENDED 31 March 2024 At Christmas KCC was invited to join wlth Rough Tuffles for a Chrislrna51Winter perfonnance with The Dalesmen at St Peter's Church in Belper. It was a tremendous experience and the massed choir sounded fantastic. Feedback from choir members was positive. Some members of KCC will be joining with Rough Tnrflles again at th¢ B¢lper Goes Green event on 9 June 2024 for a half-hour outdoor set with songs loosely themed around the envÈronm¢nt etc. Health and Safety Our experience last year has infomied our practice thks year and the dooTS and windows are still l¢ft open a littl¢ to allow an airllow throughout the rehearsal. I do believe this is r¢ducRng the risk of airborne virus¢s, lik¢ CoTrid-19 and its variations. to be passed around. Members are good at bringi]Lg extra clothes and padded coats. 7hanks Huge thanks to Deb Allitt for stepping in and deputising for half the sessions between Feb and May due to my final placement at university. Without the dedication and consistency of the committee the choir Couldn't exi5t- so a huge thank you to them. Kaleidoseope SoDg$ 202>24. (not comprehensiJ'e- but a lot of them!) Cowper Door of my heart F¢¢d on th¢ ground Friends only love Golden light I sing to thc winter In dangerous times Ise Oluwa Lil Mats Make the world anew Makedonsko Devojce May there be peace Ntombazana Oh let the motion of the ocean Oh, had I a golden thread Song of p¢a¢¢ (Finlandia) Song of the Curlew Soualle Sow seeds of hope Stand by the shore The stsr5 are ours
KALEIDOSCOPE COmIuNITy MUSIC LTD COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT YEAR ENDED 31 March 2024 Thula. thula Tree of liberty Tuwe Tuwe Christmas Rollfftng downwards Miri it is When the Snows of Winter Fall SH'eet Chiming Bells Rudolph (to shapenote) Diad¢m Bells of Norwich Solstice Song Curly Hark Hail Smiling Mom Frances Watt 23 May 2024 Calidoscopio Drumming Fees first hour £6 or £5 concession. Full session (3 hours) £15 or £12 concession Room Hire at Lonny Wilsoncroft Community Centre is £15 per hour and £5 per week storage. Calidoscopio drummers- Annual report April 2024. umber of group members." Attendance over the last year has fluctuated a little. We certainly had a bit of a winter dip in numbers of people in each prdctice. This is too be expected when the weather is bad, but it's not really fully picked up again as the Spring terni has come about. We're getting roughly 12 10 15 at each rehearsal, which ts not too bad, but not ideally where I'd like to be. If we Can get up to a number more like 2(IF at each practice 111 be much happi¢r. The extra flyers that have been printed will help with this. and all the players in the band have some to distribute. I'll have another online recruilment drive and ¢h2se up fonner members who haven't been along for a while. I've been in touch with several of them already. and several are expressing keenly that they'd like to return, but that circumstances have Twently prevented them from doing so.
KALEIDOSCOPE COMMUNITY MLSIC LTD COMPAINY LIMITED BY GUARthTEE TRUSTEES. ANNUAL REPORT YEAR ENDED 31 March 2024 Music: Our music ¢ontinues to develop well. With our rertOLre (vrowing steadily.. and the quality of the playing increasing all the while. R have a huge amount of new music to teach the group, once they.re cotnpletely confident with all the pieces M'e re currenily workino on. PerformanceorkShop opportunities: The group has enjoyed a return to public performance over the last J'ear: and our diary is slightly fuller this year. We had a good gig (despite the thunderstorm!) at Wirksworth Carnival last weekend. And we're looking forward to the Furthest from the Sea Festival, which is a good yearly Derby City centre event to be involved in, as well as a coupl¢ of other Derby5hir¢ based gigs through the rest of the Summer. Furthest from the Sea have also asked me to facilithte a workshop for the public at their event, which is the first I'll have delivered for Calidoscopio. Overview: Apart from the slight dip in numbers at prdctice, ["'m very happy with the way the group has gone over the last year. We have several new members who've recently joined. 2nd played at their first publie perforniance with the group last weekend. Our music is improving all the while and. I'm looking forward to a good Summer of rehearsal and perforniance with the group. Ceri Howells 3015124 Mana eTnent of the Com KCM is a Company Limited by Guarantee number 7824498 and a Registered Charity 1147419. Members of the KCM Committee are Norman STnith (Chair): IIeather Turley (Secretary appointed 10 OctobeT), Janet Ireland (Treasurer) and Joan Rogerson. FINANCIAL REVIEW Reserves Poli The charity has introduced a reserves p)licy and are aiming to hold three months running c05ts in reserve. At 31 March 2024 the charity had unrestricted reserves of £2,824.
KALEIDOSCOPE COMMUNITY MUSKC LTD COMPAINY LIMITED BY GUARANTEE TRUSTEES. ANNUAL REPORT YEAR ENDED 31 March 2024 STRUCTURE GOVERNANCE AND MANAGEMENT Governing document The Kaleidoscope Community Music Ltd has as its registered office is and its principal address, Derby Community Accountancy Service, Babington Lodge, 128 Green Lane, Derby. Kaleidoscope Community Music Ltd is a company limit¢d by guarantee and not having a share capital (company regtstration No. 07824498) and RegisteTed Charity (No. 1147419). This is IT] accordance with the charity's governing doeum¢nt: the Memorandum and Arti¢l¢s of Association. incorpornted on 26 October 2011, as amended by special resolution dated 18 April 2012. Trustee selection methods A skills audit has been undertaken to disrover those skills hICh are required by the trustee body. Efforts are made to recrnit truslees who meet the Skill requirement. Risk management policy The trustees examine the major risks that the charity faces each financial year M,hen preparing and UExlating the strate4Jic plan. The chariti, has developed systems to monitor and control these risks to mitigate any impact that they may hav¢ on th¢ charity in the future. Independent Examiner Derby CAS ivas appointed indcFKnd¢nt examiner in the year. Derby CAS WAII be happy to continue in office as independent examiner for the ensuing year. Small company provisions This rewrt has been prepared in accordance with the special provisions for small companies under section 477 of the Companies Act 2006. Registered office: 128 Green Lane Derby DEI IRY Signed on behalf of the trustees J. Ireland Director Approved by the trustees on tr5 9 202+
KALF.IDOSCOPE COMMUNITY MUSIC LTD COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KALEtDOSCOPE COMMUNITY IlfUSIC LTD YEAR ENDED 31 .MARCH 2024 J report on the accounts of the company for the Jear ended 31 March 2024 which are set out on pages 8 to 16. Respective respottsibilities of trustees and examiner The trustees (who are also the directors of the company for the purposes of company law} are responsible for the preparation of the accounts. The trustees consider that an audit 15 not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an indeFendent examination is needed. Having satisfied myself that the charity 15 not subject to an audit under company law and is eligible for independent examination. it is my resw>nsibility to- examine the accounts under section 145 of the 2011 Act. follow the procedur¢s laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act- and state whether particular matters have come to my attention. Basi5 of independent examiner's report My examination was carried out in accordance with 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 prcsented '1th those records. It also includes consid¢ration of any unusual items or disclosures in the accounty 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 consequenily no opinion is given as to whether the accounts present a ':truc and fair vieHI"' and the report is limited to those matters set out in the statemeni below. Independent examiner's statement In connection with my examination, no matter has ¢om¢ to my attention: which gives me reasonable cause to believe thaL in any material resFecL the requirements: to keep accounting records In accordance with se10n 386 of the Cornpanics Act 2006. and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practi¢¢: Accountino and Reporting by Charities have not been met; or to which: in my opinion. attention should k dra in order to enable a pn)per understanding of the accounts to be reached. 2/L Izts.24- Mark Newey ACMA Dcrby Community A¢countan¢y krvi¢¢ Babington Lodge 128 Green Derby DEI IRY
KALEIDOSCOPE COMMUNITY MUSIC LTD COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2024 Ullrestrieted Funds Restricted Funds Total Funds Yearto31 Mar 2024 Tolal Funds Yearto 31 Mar 2023 Note Income from: Donations Charitable activities Other income Investment income 200 6,738 117 8211 8211 23 Total incoming resources 8234 8234 7.055 enditure on: Raising funds Charitable activities 7.986 7,986 7,769 Total expenditure 7.986 7,986 7,769 Net (expellditure) income 248 248 (714) Transfer between funds Net movement in funds 248 248 (714) Fund balances at l Apr 2023 2576 2,576 3,290 Fund balanees at 31Marcb 2024 2,824 2,824 2,576 The companv had no new or discontinued activities during the year. The notes ou pages 10 to 16 form part of these financial statemeD
KALEIDOSCOPE COMMUNI ITY MUSIC LTD COMPANY LIMITED BY GUARANTEE BALANCE SHEET YEAR EIYDED 31 MARCH 2024 2024 2023 Note Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand li 2,824 2,576 2,824 2,576 Creditor5: amounts falling due within one year 12 Net current assets 2,824 2,576 Total assets less current liabilities 2,824 2,576 Net assets 2,824 2,576 The funds of the eharity: Restricted Unrestricted - general reserves 13 13 2,824 2.576 TOTAL CHARITY FUNDS 14 2,824 2,576 For the year ending 31 Mawh 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Dir¢¢tors' responsibilities-_ The members have not required the comFHny to obtsin an audit of its accounts for the year in question in accordance with section 476: The directors acknowledge their responsibility for compl)'ing with the requirements of the Act with respect to accounting records and the preparation of accounts. These fmancial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. These financial statements were approved by the directors and authorised for issue on and are signed on their behalf by: J. Ireland Director Company Registration Number: 7824498 The notes pages 10 to 16 form wart ofthese finalleial ststements.
KALEIDOSCOPE COMMUNITY MUSIC LTD COMPANY LIMITED BY GUARANTEE NOTES TO THE FINAI%CIAL STATEMENrs YEAR ENDED 31 MARCH 2024 Accounting policio8 The principal accounting policies adopted: judgements and key sources of estimation uncertainty in the preparation of the financial statements are &s follows: Company illformalion The Kaleidosco Community Music Ltd is a company limited by guarantee not having a share capital. The company. s registered office is Derby Community Accountancy Service, 128 Green Lane, Derby. Derbyshire. At the end of the year there were 4 Directors, each of whom, under the tenns of the MeTnorandum and Articles of Association, had undertaken to contribute the sum not ¢xceeding £1 in the eveni of a winding up of the company. 1.1 Accountlng convention These accounts hav¢ been prepared in accordance with FRS 102, -The Financial ReEXlrting Standard applicable in the UK and Republic of Ireland" ("FRS 102"), "Accounting and Reporting by Charities", the Ststement of RecomTnended Practice for charities applying FRS 102, the Companies Act 2006 and UK Genernlly Accepted Accounting Practice as it apples from l January 2015. The charity is a Public Benefit Entity as defined by FRS 102. The accounts are prepared in Sterling which is thc functional currency of the company Monetary amounts in ihese financial statements to the nearest £. The accounts have b¢en prepared on hisiorical cost convention apart from freehold property that is carried at market value. The pTincipal accounting policies adopted are set out below. Thes¢ are a¢counts for the year ended 31 March 2024 prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was l April 2015. 1.2 Going concern At the time of approving the accounts. the directors have a reasonable expectation that the charity has adequate resources to continue in operntional existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts. 1.3 Charitable Funds Unrestricted funds are available for use at the dIretIOn of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds earnwked by the trustees for particular purposes. Restricted funds are subjected to restrictions on their exnditUre imp)sed by the donor or through the terms of an appeal. 1.4 lllcoming resources All incoming resources are included in th¢ SOFA wh¢n th¢ charity is legally entitled to the io-
KALEIDOSCOPE COMMUNITY MUSIC LTD COMPANY LIMrrED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 income and the amount can be quantified with reasonable accuracy. Gifts in kind have been included at market value of gifts received and in a&sets acquired. No amounts are included in the financial statements for services donated by volunteers. 1.5 Resources expended All expenditure is accounted for on an accnjals basis and has been classified under headings that aggregate all costs relating to the cat¢gory. Where costs cannot be directly attributed to particulaT headings they have been allocated to activities on a basis consistent with use of the resources. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of di&%erninating infonnation in the supwTrrt of the charitable activittes. 1.6 Debtors Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valu¢d at th¢ amount prepaid net of any trade discounts due. 1.7 Cash and cash equivalents Cash and cash equivalents include cash in hand. detK)sits held at call with banks, other short- tenn liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within l)om)wings in current liabilities. 1.8 Creditors and provisions Crediiors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle th¢ obligation can be measured or estiJnatcd reliably. Creditors and provi5i0ns are normally recognised at their settlement amount after allowin(F for any trade discounts due. 1.9 Financial in5trum¢nts The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction valu¢ and subsequently measured at their settlement value. Derecognition offinartcial liabililies Financial liabilities are derecognised when the Company's contraclual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused holida), entitlement is recognised in the period in which the employee's services are received. Tern]ination benefits are recognised immediately as an expense when the company is demonstrably committed to tenninate the employment of an employee or to provide terniination benefits. 1.1 l Taxation The charity is exempt from tax on income and gains falling with section 505 of the Taxes Act 1988 or section 252 of the TtIOn of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. li
KALEIDOSCOPE COMMUNITY MUSIC LTD COMPANY LIMITED BY GUARANTEE NOTES TO THE FtNANCIAL STATEMEI%TS YEAR ENDED 31 MARCH 2024 1.12 Depreciation Individual fixed assets e pItalISed at cost and are depreciated over their e]Mated useful OnoMiC lives on a straight line basis as follows-_ Asset category Equipment Annual rate 25% Critical aecounting estimates and judgements In the application of the charity's accounting FM)licies ihe directors are required to make judgements, estimates and assumptions al)out the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimated and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimaies. Donations Total Funds Year to 31 Mar 2024 Total Funds Yearto 31 Mar 2023 Ullrestricted Funds Restricted Funds Donations and fundraising 200 200 Illcome from charitable activities Totsl Funds Yearto 31 Mar 2024 Total Funds Yearto 31 Mar 2023 Unrestrieted Funds Restricted Funds Grants Activity income Calidoscopio Fees Kaleidoscope Ticket Sales and events Performances 1,411 6200 1,411 6200 1,969 4,769 600 600 8211 8211 6,738 12-
KALEIDOSCOPE COMMUNITY MUSIC LTD COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 Other income Total Funds Year to 31 Mar 2024 Total Funds Yearto31 Mar 2023 EquipmenL Uniform and other sales Hospitality income 23 117 Investment income Total Funds Year to 31 Mar 2024 Total Funds Yearto31 Mar 2023 Bank interest receivable (unrestricted) Anatysis of expenditure (unrestricted) Freelance Costs Venue hire EquipmenL Stationery, Post Administration Travel, hospitality and events 4,772 2,654 4,537 2.565 55 578 34 546 14 7,986 7.769 Expenditure on charitsble activities was £7:986 (2023: £7.769) of which £0 was restricted (2023 £0) 13-
KALEIDOSCOPE COMMUNITY MUSIC LTD COMPANY LI1llTED BY GUARANTEE NOTES TO THE FINANCIAL STATEMEINTS YEAR EIYDED 31 MARCH 2024 Net (expenditureyineome Net [eXnditUreYlcOme for the year is stated after charging/(crediting): 2024 2023 Ind¢pendent Examiner's Fees 280 320 Directors and key management personnel During the year trustees did not receive remuneration The key managemeni personnel of the chartty are the trustees. 10. Employees The average monthly number of [rson5 employed during the year was Year to 31 Mar 2024 No Ye&r to 31 Mar 2023 Charitsble activities Employment costs Yearto 31 Mar 2024 Yearto31 Mar 2023 Wages and salaries No employee earned more than £60,(M)O per annum. 11. Debtors 2024 2023 Trade debtors 14-
li KALEIDOSCOPE COMfvtUNITY MUSIC LTD COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 12. Creditors: Arnounts falling due within one year 2024 2023 Trade creditors 13. Analysis of charitable funds Anatysis of movements in unrestricted funds At IApr 2023 Incoming Outgoing Transfers At 31Mar 2024 General reserve Designated reserve 2,576 8234 (7,986) 2,824 Total unrestritted funds 2,576 8234 (7,986) 2,824 Total restricted funds Total funds 2576 8234 (7,986) 2,824 Genernl reserve General reserves are the free reseeS after allowing for all designated funds. 15-
KALEIDOSCOPE COMMUNITY MUSIC LTD COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 14. Analysis of net assets betsveen funds Tangible red assets Other net assets Total Unrestricted funds Unrestricted Fund5 Designated Funds 2,824 2,824 Restricted Funds Total funds 2,824 2,824 15. Related party transactions The charity had no related party transactions that required disclosure. 16-