REGISTERED COMPANY NUMBER: 08380019 (England and Wales) REGISTERED CHARITY NUMBER: 1151161
Trustees' Report and
Unaudited Financial Statements
for the Year Ended 31 December 2025
for
Ladies Association of British Barbershop Singers
Whitesides Chartered Accountants Lister House Lister Hill Horsforth Leeds LS18 5AZ
Ladies Association of British Barbershop Singers
Contents of the Financial Statements for the Year Ended 31 December 2025
| Page | |||
|---|---|---|---|
| Trustees' Report | 1 | to | 6 |
| Independent Examiner's Report | 7 | ||
| Statement of Financial Activities | 8 | ||
| Balance Sheet | 9 | to | 10 |
| Notes to the Financial Statements | 11 | to | 19 |
| Detailed Statement of Financial Activities | 20 |
Ladies Association of British Barbershop
Singers
Trustees' Report for the Year Ended 31 December 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Charitable objects
The objects of the charity are to further the education of the general public in any and all aspects of barbershop harmony including singing in the barbershop harmony style.
Purpose of the charity and principal activities
The principal activities of the charity were the promotion and education of barbershop singing by various means including the provision of grants, education events and the hosting of competitions.
The Ladies Association of British Barbershop Singers (LABBS) is committed to encouraging participation in singing across all age groups. The charity delivers its goals by supporting a network of over 2200 individual members of 58 barbershop choruses and 75 registered quartets. These choruses and quartets are based throughout the UK from Cornwall to Aberdeen and are all actively involved in their local communities. Our member choruses and quartets would normally perform at local community events, including charity events, where they promote barbershop singing to their audience. Our groups would normally hold open evenings and Love to Sing courses where members of the public are invited to participate in the education of singing in the barbershop style. In support of these activities, LABBS provides grants to our groups to run these local recruitment/education initiatives and practical tools to support the fulfilment of these activities.
LABBS continued to be an important source of information, resources and support for its network of members and groups, enabling them to function well and deliver the opportunity to sing barbershop harmony in their local communities.
There is general acceptance of the social, health and wellbeing benefits of singing in a group and this is something we feel is of particular benefit to those who participate in barbershop singing and this can benefit the public when they are part of our activities. Our activities help to promote these benefits and raise awareness and stimulate interest in participation.
Public benefit
The Trustees have complied with their duty in section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the charity. Further information on the activities undertaken is given in the subsequent sections of this report.
Promotion of Barbershop
In 2025, LABBS continued to use our website and social media to share and promote barbershop activity.
We continued to actively promote barbershop singing in innovative ways to make members of the public aware of the opportunity to join a local group and experience the benefits associated with being part of a social group.
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Ladies Association of British Barbershop
Singers
Trustees' Report for the Year Ended 31 December 2025
OBJECTIVES AND ACTIVITIES
Awards and grants
LABBS offers grants and awards to its members through its 'Voices in Harmony' initiative, which is funded by a fund transfer from the general fund.
Throughout 2025, LABBS supported its clubs in the development of barbershop singing and its promotion through the funding of grants. These are offered to choruses and quartets to further their own barbershop education. Over 70 grants were awarded in 2025.
In addition, we offered grants to choruses to run Love to Sing courses in their own communities. These courses are developed and led by barbershop choruses and are open to members of the public. They provide education in barbershop singing over a one day, 4 or 6 week period. The directors of these courses deliver training and education in the craft of barbershop singing and encourage the adoption of it as an art form, usually focusing on one barbershop song to learn throughout the length of the course. The grants we offer help our choruses to fund the running costs of Learn to Sing events. This encourages more participation from groups and encourages wider public participation in barbershop singing. Many people have benefitted from joining one of these courses and have gone on to participate in a lifelong fulfilling hobby. A total of 12 grants were awarded in 2025.
Awards and Grants Policy: Chorus and quartet grants are available to LABBS member clubs and LABBS registered quartets, a grant form is completed and submitted with supporting evidence to the LABBS Finance Director. Love to Sing grants are available to LABBS member clubs, a grant form is completed and submitted with supporting evidence to the LABBS Finance Director. Education Events grants are offered to both LABBS members and non-LABBS members, a grant application form is completed and submitted to the LABBS Finance Director.
Working with other organisations
As part of our ongoing commitment to the promotion and education of barbershop, LABBS has established relationships with several other organisations. These include:
o British Association of Barbershop Singers
o Sweet Adelines International (Region 31)
o Holland Harmony
o Swedish National Organisations of Barbershop Singers
o Irish Association of Barbershop Singers
o Barbershop Harmony Society o Making Music o Voluntary Arts Network o Association of British Choral Directors o The Voice Festival UK
In conjunction with these organisations, we provide shared educational activities and, are working with the British Association of Barbershop Singers and Sweet Adelines International (Region 31) in a joint education and promotion activity operating throughout the UK under the banner of 'Barbershop in Harmony'.
In 2025, we continued to work together to develop Mixed Barbershop quartet and chorus singing for all in the UK.
Page 2
Ladies Association of British Barbershop
Singers
Trustees' Report for the Year Ended 31 December 2025
STRATEGIC REPORT
Achievements and performance Charitable activities
Education
One of the key objectives of LABBS is to provide regular education for our members to continue to grow and develop in the craft of barbershop and harmony. This is offered through regional and national education days, national quartet weekends and many other events, which all aim to increase members' knowledge of barbershop and to raise performance skill levels. It is vitally important that we continue to support and educate our barbershop leaders as they in turn use these acquired skills to support the participation of our members and the general public in barbershop singing within communities throughout the UK.
During the course of the year under review, LABBS delivered the following educational strategy:
Directors Education
In 2025 we ran both targeted directors' education for existing directors and for novice directors. This was open to all and included LABBS and BABS members and non-LABBS and BABS members. There were over 50 attendees over the two events.
Regional Days
In 2025, LABBS ran four regional days around the country run by a team of judges from the three categories and a leading chorus director. These were very successful with over 400 people attending.
Judges Training
LABBS supports and trains judges who partake in our annual contests for both quartets and choruses. The judges attend two UK based seminars a year to further their education - these took place in February and September. Every three years, representatives are sent to the Barbershop Harmony Society's (BHS) Category School, the last one was in 2023. We will be sending representatives to the next one in 2026.
Competitions
LABBS continues to promote barbershop singing to the public by hosting and staging the following contests:
Quartet contests
In June 2025, we held a Preliminary qualifying contest for quartet singers in the Midlands. This event was free of charge to the public to come and watch. This was followed by a semi-final and final contest held at our Annual Convention in Harrogate in October 2025.
Annual Convention
Our Annual Convention is a showcase of the best of barbershop singing within the UK. Attendance is open to the general public and we promote our presence in the hosting town including offering invitations to civic guests.
In 2025 the LABBS National Convention was held in Harrogate.
The LABBS National Convention was open to members and non-members to attend. Over 1700 delegates from all over the UK and Europe attended the convention. The weekend, Friday to Sunday, promoted barbershop contests for female & mixed quartets and female choruses. In addition, there were guests from other organisations including the current national mixed singing chorus and quartet champions.
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Ladies Association of British Barbershop
Singers
Trustees' Report for the Year Ended 31 December 2025
STRATEGIC REPORT Achievements and performance
Youth Initiative
In 2025 we continued to develop the youth initiative which aimed to encourage the involvement and education of young people in barbershop singing.
Youth Chorus
In 2025 the Youth Chorus, aimed at young females aged 7 to 30 years of age with LABBS providing funding to support this project continued to flourish. This chorus is open to anyone willing to participate and encourages the introduction to and education of barbershop singing at an early age.
Rehearsals are held during the year and the over 18s chorus competed at our LABBS Annual Convention in Harrogate with the full chorus closing the chorus contest The Youth Chorus provides the opportunity for young people to come together in a safe environment to learn and perform harmony singing.
Financial review
Financial position
The overall income in 2025 (£285,114) was 3% higher than 2024 (£277,174).
Expenditure in 2025 was £263,802 an increase of 9% from 2024 (£241,179).
The trustees had planned for a small deficit in 2025. The surplus was £21,312 (2024: £35,994 surplus). The 2026 budget has been agreed with a small deficit; this is possible due to the reserves held. The membership rates have been increased for 2026.
Restricted funds
LABBS holds £23,803 (2024: £24,296) in restricted funds - this is money which was donated in Katy Phillips' memory, Jen Mills' memory, by Mersey Harmony and a donation for a Youth Educational Fund and the donations are to be used in activities to support the Katy Phillips' Awards and Bursaries, The Jen Mills Award (which will be awarded annually until the funding runs out), LABBS polecats and supporting Youth members attending education events respectively. Nine awards were made in 2025 (2024: 9).
Reserves policy
LABBS aims to hold reserves to allow them to function for a minimum of 12 months with no income being received. This year, the target reserve level is £263,802 (2024: £241.179).
The total unrestricted reserves held at 31 December 2025 were £344,259 (2024: £322,925). This is more than the target as a surplus arose in the year.
Going concern
The Trustees consider there are no material uncertainties about the charity's ability to continue as a going concern.
This is evidenced by the fact that total reserves held (£368,062) would completely cover the expenses in the year (£262,802) without any income.
The Board has envisioned a small deficit in the 2026 budget, there will be ample reserves to absorb this and this suggests that the charity can meet its obligations for the next 12 months at minimum. LABBS is celebrating their 50th anniversary in 2026 and money from reserves will be used for the celebrations.
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Ladies Association of British Barbershop Singers
Trustees' Report for the Year Ended 31 December 2025
STRATEGIC REPORT
Principal risks and uncertainties
The principal risks that we face will be:
- 1) A drop in membership numbers
2) A drop in the number of choruses, quartets and general members taking part in educational events.
The membership director is always looking for new ways to encourage individuals to join our organisation and is constantly exploring social media sites.
We need to be encouraging our current members to participate in chorus and quartet activities and we have various digital media sites that we use for this purpose. We also use our magazine, Voice Box, to advertise our activities.
If we notice a trend of fewer choruses attending our annual convention, then we will look at finding cheaper and smaller venues to hold it in.
Future plans
Short term - The objectives of the charity are to further the education of the general public in all aspects of barbershop singing and we aim to continue with this by seeking further activities to educate and enhance singing for all.
Long term - We will continue to concentrate on education and look to the future by planning various large events to promote barbershop to different regions of the country, thereby increasing our membership.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Association is a charitable company limited by guarantee, incorporated on 29 January 2013 and registered as a charity on 8 March 2013. The company was established under a Memorandum of Association which established its objects and powers while it is governed by its Articles of Association. The directors are also trustees under charity law, do not receive any benefits and are members of the Management Committee whose responsibility it is to prepare financial statements annually which reflect the state of affairs of the charity, its incoming resources and their application for the financial year. The Committee members are set out on page 5.
Recruitment and appointment of new trustees
As set out in the Articles of Association, the Board of Trustees is comprised of at least 8 and no more than 12 Trustees. Trustees are volunteers and are recruited following advertisement within the Association and an assessment of needs and candidate suitability by the Board of Trustees. Trustees are elected by a majority of votes at LABBS Council after application, interview and recommendation of candidates by the Board. The Trustees may at any time co-opt any individual eligible under the Articles of Association to fill a vacancy in their number as an additional Trustee until the next AGM.
No other individual or external body is entitled to appoint a trustee to the charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
08380019 (England and Wales)
Registered Charity number
1151161
Registered office
Lister House Lister Hill Horsforth Leeds LS18 5AZ
Page 5
Ladies Association of British Barbershop Singers
Trustees' Report for the Year Ended 31 December 2025
Trustees
A J Galloway J Cook S A G Ranson A J Thompson K M Mair C Cale Z L Gray A Liddell E Mountain-Town K L Middleton A Philbin Trustee (appointed 19.2.25)
Independent Examiner
Whitesides Chartered Accountants Lister House Lister Hill Horsforth Leeds LS18 5AZ
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Trustees' report, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 14 March 2026 and signed on the board's behalf by:
J Cook - Trustee
Page 6
Independent Examiner's Report to the Trustees of Ladies Association of British Barbershop Singers
Independent examiner's report to the trustees of Ladies Association of British Barbershop Singers ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and 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.
Daniel Dufton ACA
Whitesides Chartered Accountants Lister House Lister Hill Horsforth Leeds LS18 5AZ
14 March 2026
Page 7
Ladies Association of British Barbershop Singers
Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 December 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 903 Charitable activities Convention 132,134 Education 24,924 Other activities 120,431 Investment income 2 6,194 Total 284,586 EXPENDITURE ON Raising funds 3,060 Charitable activities Convention 139,282 Education 43,735 Other activities 77,175 Total 263,252 NET INCOME/(EXPENDITURE) 21,334 RECONCILIATION OF FUNDS Total funds brought forward 322,925 TOTAL FUNDS CARRIED FORWARD 344,259 |
Restricted funds £ 528 - - - - 528 - - 250 300 550 (22) 23,825 23,803 |
2025 Total funds £ 1,431 132,134 24,924 120,431 6,194 285,114 3,060 139,282 43,985 77,475 263,802 21,312 346,750 368,062 |
2024 Total funds £ 5,170 132,485 11,471 118,576 9,472 |
|---|---|---|---|
| 277,174 | |||
| - 143,375 25,557 72,248 |
|||
| 241,180 | |||
| 35,994 310,756 |
|||
| 346,750 |
The notes form part of these financial statements
Page 8
Ladies Association of British Barbershop Singers
Balance Sheet 31 December 2025
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 9 110 CURRENT ASSETS Debtors 10 4,250 Prepayments and accrued income 41,668 Cash at bank and in hand 11 350,850 396,768 CREDITORS Amounts falling due within one year 12 (673) NET CURRENT ASSETS 396,095 TOTAL ASSETS LESS CURRENT LIABILITIES 396,205 ACCRUALS AND DEFERRED INCOME 13 (51,946) NET ASSETS 344,259 FUNDS 14 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - - - 23,803 23,803 - 23,803 23,803 - 23,803 |
2025 Total funds £ 110 4,250 41,668 374,653 420,571 (673) 419,898 420,008 (51,946) 368,062 344,259 23,803 368,062 |
2024 Total funds £ 130 3,046 54,186 300,088 357,320 (1,645) 355,675 355,805 (9,055) 346,750 322,925 23,825 346,750 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 9
Ladies Association of British Barbershop Singers
Balance Sheet - continued 31 December 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 14 March 2026 and were signed on its behalf by:
J Cook - Trustee
A J Galloway - Trustee
The notes form part of these financial statements
Page 10
Ladies Association of British Barbershop
Singers
Notes to the Financial Statements for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The trust constitutes a public benefit entity as defined by FRS 102.
Income
Income is the amount derived from the provision of goods/services, stated after discounts and net of VAT.
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Upfront fees for memberships and subscriptions are recognized over the period that they are provided. Income from one-off events is recognised only when the service has been delivered.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Charitable activities
The charity analyses income and expenditure under three charitable activities:
Convention
This is income and expenditure relating to the main LABBS convention, which occurs annually.
Education
This is income and expenditure relating to education about barbershop harmony, and includes seminars and other smaller events during the year, as well as awards of the Katy Phillips Young Barbershopper of the Year bursary.
Other activities
This is income and expenditure relating to all other charitable purposes, including the administration and support costs of the charity, membership subscriptions and the administration thereof, and the Youth development and Voices in Harmony programmes.
Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance Computer equipment - 25% on cost
continued...
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Ladies Association of British Barbershop Singers
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES - continued
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Donated services
LABBS receives donated services from its volunteers, however these are not assigned a value and therefore are not represented on the Statement of Financial Activities.
Assessment of going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
2. INVESTMENT INCOME
3.
| INVESTMENT INCOME | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Bank interest receivable | 6,194 | 9,472 |
| GRANTS PAYABLE | ||
| 2025 | 2024 | |
| £ | £ | |
| Education | 325 | 200 |
| Other activities | 7,857 | 8,915 |
| 8,182 | 9,115 | |
| The total grants paid to institutions during the year was as follows: | ||
| 2025 | 2024 | |
| £ | £ | |
| Jen Mills Award Winner | 300 | 470 |
| Various Quartets | 2,967 | 3,351 |
| Various Love to Sing Courses | 1,929 | 1,052 |
| Various Choruses | 2,161 | 3,042 |
| Katy Phillips Bursary | 250 | 50 |
| Education Grants | 75 | 150 |
| Regional Grants | 500 | 1,000 |
| 8,182 | 9,115 |
The Voices in Harmony fund awards grants, majority being valued at £100, to various Choruses and Quartets, as well as to fund the Love to Sing educational programme.
The Jen Mills fund is held to finance the Jen Mills award, which is a larger bursary awarded to a chosen individual or group.
The Katy Phillips Bursary fund is held to distribute the Katy Phillips awards and bursaries. These being awarded to individuals or subsidising various activities.
continued...
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Ladies Association of British Barbershop Singers
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
3. GRANTS PAYABLE - continued
Regional Event Grants are offered with the purpose of enabling clubs to organise non-competitive regional events or festivals involving LABBS clubs and other local groups and to promote barbershop as an enjoyable hobby and an attractive entertainment.
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 20 | 37 |
| Deficit on disposal of fixed assets | - | 84 |
5. INDEPENDENT EXAMINER'S REMUNERATION
During the year expenses of £2,285 (2024: £2,180 were incurred in relation to the independent examination and for the preparation of the accounts. £192 (2024: £144) was paid for registered office services, £135 (2024: £130) was paid for their tax investigation service.
6. TRUSTEES' REMUNERATION AND BENEFITS
The trustees all give their time and expertise without any form of remuneration or other benefit in cash of kind (2024: £nil).
Trustees' expenses
11 (2024: 14) trustees were reimbursed expenses totalling £6,609 (2024: £8,695), for travel expenses, post, printing and stationery and other small expenses paid on behalf of the charity.
7. STAFF COSTS
There were no employees in the current or previous financial periods.
No employees received emoluments in excess of £60,000.
8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 5,166 Charitable activities Convention 132,485 Education 11,471 Other activities 118,576 Investment income 9,472 Total 277,170 |
Restricted funds £ 4 - - - - 4 |
Total funds £ 5,170 132,485 11,471 118,576 9,472 |
|---|---|---|
| 277,174 |
EXPENDITURE ON
continued...
Page 13
Ladies Association of British Barbershop Singers
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
| 8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted funds funds £ £ Charitable activities Convention 143,375 - Education 25,507 50 Other activities 71,778 470 Total 240,660 520 NET INCOME/(EXPENDITURE) 36,510 (516) RECONCILIATION OF FUNDS Total funds brought forward 286,415 24,341 TOTAL FUNDS CARRIED FORWARD 322,925 23,825 9. TANGIBLE FIXED ASSETS Fixtures and Computer fittings equipment £ £ COST At 1 January 2025 and 31 December 2025 903 279 DEPRECIATION At 1 January 2025 773 279 Charge for year 20 - At 31 December 2025 793 279 NET BOOK VALUE At 31 December 2025 110 - At 31 December 2024 130 - 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 £ Trade debtors 2,325 VAT 1,925 4,250 |
Total funds £ 143,375 25,557 72,248 |
|---|---|
| 241,180 | |
| 35,994 310,756 |
|
| 346,750 | |
| Totals £ 1,182 1,052 20 1,072 110 130 2024 £ 10 3,036 3,046 |
All debtors related to unrestricted funds in both the current and the previous financial period.
PREPAYMENTS AND ACCRUED INCOME
Prepaid expenses comprises the entire balance of £42,668 (2024: £54,186).
continued...
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Ladies Association of British Barbershop
Singers
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
11. CASH AT BANK AND IN HAND
Cash at bank balances were as follows: unrestricted funds £350,850 (2024: £275,388), restricted funds £23,803 (2024: £24,071).
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors All of the charity creditor balances are unsecured. 13. ACCRUALS AND DEFERRED INCOME Accrued expenses Deferred income Accrued expenses in the year were £10,330 (2024: £9,055). |
2025 £ 673 2025 £ 10,329 41,617 51,946 |
2024 £ 1,645 |
|
|---|---|---|---|
| 2024 £ 9,055 - |
|||
| 9,055 | |||
This includes accrued grants of £550 (2024: £875) being comprised of:
- Katy Phillips Bursary: £250 - Jen Mills Award: £300
The trustees accrue as a liability the bursaries awarded during the year. The recipients have two years from the date of the award to claim a bursary, which is to be used to further their barbershop singing.
Deferred income in the year was £41,617 (2024: £nil)
14. MOVEMENT IN FUNDS
| Unrestricted funds General fund Voices in Harmony Fund Restricted funds Katy Phillips Bursary Fund The Jen Mills Award Mersey Harmony Polecat Fund LABBS Youth Members' Education Fund TOTAL FUNDS |
At 1.1.25 £ 322,925 - 322,925 12,516 1,597 9,617 95 23,825 346,750 |
Net movement in funds £ 45,181 (23,847) 21,334 278 (300) - - (22) 21,312 |
Transfers between funds £ (23,847) 23,847 - - - - - - - |
At 31.12.25 £ 344,259 - |
|---|---|---|---|---|
| 344,259 12,794 1,297 9,617 95 |
||||
| 23,803 | ||||
| 368,062 |
Page 15
continued...
Ladies Association of British Barbershop
Singers
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
14. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Voices in Harmony Fund Restricted funds Katy Phillips Bursary Fund The Jen Mills Award TOTAL FUNDS |
Incoming resources £ 284,587 (1) 284,586 528 - 528 285,114 |
Resources Movement expended in funds £ £ (239,406) 45,181 (23,846) (23,847) (263,252) 21,334 (250) 278 (300) (300) (550) (22) (263,802) 21,312 |
Resources Movement expended in funds £ £ (239,406) 45,181 (23,846) (23,847) (263,252) 21,334 (250) 278 (300) (300) (550) (22) (263,802) 21,312 |
|---|---|---|---|
| 21,334 278 (300) |
|||
| (22) | |||
| 21,312 |
Comparatives for movement in funds
| Unrestricted funds General fund Voices in Harmony Fund Restricted funds Katy Phillips Bursary Fund The Jen Mills Award Mersey Harmony Polecat Fund LABBS Youth Members' Education Fund TOTAL FUNDS |
At 1.1.24 £ 286,415 - 286,415 12,562 2,067 9,617 95 24,341 310,756 |
Net movement in funds £ 39,941 (3,431) 36,510 (46) (470) - - (516) 35,994 |
Transfers between funds £ (3,431) 3,431 - - - - - - - |
At 31.12.24 £ 322,925 - |
|---|---|---|---|---|
| 322,925 12,516 1,597 9,617 95 |
||||
| 23,825 | ||||
| 346,750 |
Page 16
continued...
Ladies Association of British Barbershop
Singers
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
14. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Voices in Harmony Fund Restricted funds Katy Phillips Bursary Fund The Jen Mills Award TOTAL FUNDS |
Incoming resources £ 272,006 5,164 277,170 4 - 4 277,174 |
Resources Movement expended in funds £ £ (232,065) 39,941 (8,595) (3,431) (240,660) 36,510 (50) (46) (470) (470) (520) (516) (241,180) 35,994 |
Resources Movement expended in funds £ £ (232,065) 39,941 (8,595) (3,431) (240,660) 36,510 (50) (46) (470) (470) (520) (516) (241,180) 35,994 |
|---|---|---|---|
| 36,510 (46) (470) |
|||
| (516) | |||
| 35,994 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Voices in Harmony Fund Restricted funds Katy Phillips Bursary Fund The Jen Mills Award Mersey Harmony Polecat Fund LABBS Youth Members' Education Fund TOTAL FUNDS |
At 1.1.24 £ 286,415 - 286,415 12,562 2,067 9,617 95 24,341 310,756 |
Net movement in funds £ 85,122 (27,278) 57,844 232 (770) - - (538) 57,306 |
Transfers between funds £ (27,278) 27,278 - - - - - - - |
At 31.12.25 £ 344,259 - |
|---|---|---|---|---|
| 344,259 12,794 1,297 9,617 95 |
||||
| 23,803 | ||||
| 368,062 |
continued...
Page 17
Ladies Association of British Barbershop
Singers
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
14. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Voices in Harmony Fund Restricted funds Katy Phillips Bursary Fund The Jen Mills Award TOTAL FUNDS |
Incoming resources £ 556,593 5,163 561,756 532 - 532 562,288 |
Resources Movement expended in funds £ £ (471,471) 85,122 (32,441) (27,278) (503,912) 57,844 (300) 232 (770) (770) (1,070) (538) (504,982) 57,306 |
|---|---|---|
Fund purposes
The Ladies Association of British Barbershop Singers has six funds.
The general fund is used to fund the main activities of the charity.
The Voices in Harmony fund is a designated fund that was set up to provide grants to fund the development of individuals, choruses and quartets and youth barbershop.
The Katy Phillips fund is a restricted fund from which the Katy Phillips Young Barbershopper of the Year bursary is awarded.
The Jen Mills fund is a restricted fund from which the Jen Mills bursary is awarded.
The Mersey Harmony Polecat Fund is a restricted fund to be used to fund LABBS' polecat.
The Youth Education fund is a restricted fund to support members of the LABBS youth chorus, and LABBS youth members more widely to attend barbershop education events.
During the year a transfer of £23,846 (2024: £3,431) was made from the unrestricted general fund to the Voices in Harmony designated fund in order to eliminate a deficit.
continued...
Page 18
Ladies Association of British Barbershop Singers
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
16. VOLUNTEERS
LABBS is fortunate enough to have a willing team of volunteers who contribute to the running of the charity. Volunteers help in many ways such as judging contests; providing administration support pre-event; and support at events. The number of volunteers helping over the course of the year is in excess of 85 people.
17. LEGAL FORM
LABBS is a charitable company limited by guarantee.
Page 19
Ladies Association of British Barbershop Singers
Detailed Statement of Financial Activities for the Year Ended 31 December 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Investment income Bank interest receivable Charitable activities Convention Education Subscriptions Gift aid Contest entry fees Shop sales Miscellaneous income Advertising income Total incoming resources EXPENDITURE Other trading activities Bad debts Charitable activities Convention expenses Education expenses Marketing & communications Representatives travel Other expenses Fixtures and fittings Loss on sale of tangible fixed assets Grants to institutions Support costs Governance costs Independent examiner's fee Insurance Governance expenses Total resources expended Net income |
2025 £ 1,431 6,194 132,134 21,778 104,666 14,302 3,146 450 571 442 277,489 285,114 3,060 139,282 43,660 19,955 22,241 12,281 20 - 8,182 245,621 2,507 10,903 1,711 15,121 263,802 21,312 |
2024 £ 5,170 9,472 132,191 11,471 99,007 13,359 3,149 224 2,704 427 |
|---|---|---|
| 262,532 | ||
| 277,174 - 143,375 27,981 11,218 15,025 16,693 37 84 9,115 |
||
| 223,528 2,437 11,282 3,933 |
||
| 17,652 | ||
| 241,180 | ||
| 35,994 |
This page does not form part of the statutory financial statements
Page 20