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2023-04-30-accounts

Company registration number: 08501560 Charity registration number: 1151812

The Forget-me-not Chorus Cardiff

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 30 April 2023

HSJ Accountants Ltd Severn House Hazell Drive Newport South Wales NP10 8FY

Trufjk&f/fj' F-&fDrk @ FORGET ME NOT CHORUS May Ist 2022-April 30th 2023 Contents l. Introduction 2.our Service 3. How the Power of Song Makes a Real Difference 4.our Values 5.Impact 6.our Team 7. Future Plans 8. Fundraising .Introduction Described as'a spa for the soul,, Forget-me-not Chorus (FMNC) supports those living with and alongside dementia through the power ol song. Inclusive singing sessions in community, care home, hospital, and online settings empower participants to use and shore their creative voice= stimuloting pride, educoting others ond chollenging stigma. Over twelve yeors. experience of working with families impacted by this terminal condition have taken FMNC from one Cardiff-bosed pilot choir to on innovative, pioneering service now occessed ocross the UK ond beyond. wArds Qgld: Th? Slr Bw Tgrf•l Foundo￿on Wol•¥ coro Aword lor Prornotlng tho Arts In So¢lol Cor? 2022 Thè oword, sponsor•d by the Pendine Arts & Communlty Trust was presented to Kot? Woolversd9&, eo-lounder and director ol the charity at ihe ceremony lor proTnoting the arts in Social care. The glittering Wale5 Care Awards took place at City Hall In Cardill on Fridoy, October 21, 2022.

2.our Service Our aim is lo support all people Ilvlng wlth and alongslde demenila. wherever they are in their dementia journey. We have tive stronds of work.. l. Community Weekly sessions for people living with and olongside dementia in.. North Wales, Newport, Cardiff North, Cordiff South & Vole, and online Weekly sessions for people who have loved and lost someone with dementia.. Calon Chorus for participants in South Wales This innovative service was launched in partnership with Cardiff & Vale University Health Board in September 2022. 2. Care home services 20 Singing Strong Care Home Choruses (one in person session per month in each home fully funded by FMNC) 3 in North Wales 6 in Cornwall 2 in Blaenau Gwent 2 in Rhondda Cynon Taf 2 In Bridgend l in Newport 4 in Cardiff & Vole 42 care homes join us at a weekly Zoom session from throughout the UK slnglng Strong Forte Care Home (weekly in person sessions, one funded by FMNC, 2 funded by the home) 3 homes in Cardiff and the Vale Foryet-me-not Carg Home Chorus (all in person sessions funded by the care home) 2 in Cordiff & Vole 3. Hospital in-patient services Cardiff & Vale - Fortnightly sessions with the Young Onset Dementic) Cariad Unit (Barry Hospital), East12 (University Hospital Llandough Mental Health Service for Older Persons) & Lakeside Unit (University Hospital of Wales) Hywel Dda- Fortnightly sessions in Bryn Golau Ward & Ward 3 (Prince Philip Hospital), st Non Ward & Ward 12 (Withybush Hospital), Enlli & Ystwyth Ward (Bronglais Hospital)

  1. Pre-recorded Singing Sessions Sing, sing together (x2) Christmas with FMNC Party with FMNC Shalom, my friend Sing with me, dance with me Can o'r galon Canwch gyda fi, dawnsiwch gyda ti If music be the food of love, play on
  2. Artislic Projects & Training A¢ros$ the Years- o ¢ross-ggneratlonal prOJ￿t Forget-me-not Chorus was thrilled to link Llondough Primary School, Vole of Glamorgon with Nazareth House Care Home, Cardiff and Machen Primary School, Caerphilly with Cartrel, Cardiff for o very speciol intergenerational writing project. During Spring 2023, primary school pupils and residents wrote postcards to each other, and met on Zoom to sing songs of friendship with repertoire spanning 70 years of the Queen's reign. During this time, care homes were still experiencing intermittent lock downs due to Covid-19 so this connection with a wider community was more important than 8ver. We marked the project's culmination with Jubilee'Across the Years, parties where residents and pupils met in-person for the very first time to celebrate together. Residents and pupils alike responded to each other with warmth and Iriendship. They performed for their friends and family, friends of FMNC and some VIP guests from the Cardiff community including a film crew from ITV Wales. Tho ￿*¢0rd•... "I heard thi5 week ¥ve ore going to go on o zoorn with ygu. I wnnot watt" ¥Yos so hoppy to hoor you con spe0& Sponish becouse l om port Spanish ond port Irish but I cannot speak Gaelic but I might try learning il- our nome Is lovely t¢ol My non ts o librorian too, I love reoding books" "I like to bo uround people ond i om hoppiest when l ¢or> chol. We hod o noisy but happy home, we didn' hove o lot of to￿ btst lots ol love.

We 8lhar•d •lorl•s and eX￿rIenceS... Child= We or6 leorning oboul the first mon to walk on the m¢)on, it's really cool Resid8nt- I r8member wolehing the moon landing on television, it was in block ond white in those doyE of course... Child- Thot's so cool thot you watched the mon wolk on the moon in black ond white we sometimes put a block ond white effect on our videos that we moke on the iPod. . und sung 109•th•r, of ¢ourn•. 11,, Wq) ovoryon* 1¢) toll u$ how th•y f•h th• doy... "Happy" "Joan was still talking abo it all hvo hours lot•/, l¢Mn 'Today lin feeling OFnazing to n•w fri•nds splendid 'lovii"cJ -4 conne umorou amazing0 lu IdbD._Icia': J•nny Rathbon• O @JennyRathbone Jun 11 It was an oxtraordinary event. $0 mu¢h for irtwiini m•. K•ep up iht brilliant work l￿puNch01￿5

/1 .r

Love Llfted Mo- Summer 2022 'Love Lifted Me, was o Country & Western themed project that ran across our community ond core home sessions. Choristers were roring to put their cowboy hots, boots, and rhinestones on and sing some well-known classics by Dolly Parton, Kenny Rog8rs, Jonny Cash and many more. Chrlstmas Extravaganza North and South Wales- Autumn 2023 We celebroted Christmos in Style with our groups in South and North Woles. In North Wales, we were delighted to run our tirst family Christmas sharing in Bodelwyddan Holl. In South Wales, choristers from NewporL Cardiff and the Vale of Glamorgan w8r8 delighted to return to our usual pre-pandemic venue, All Nations Centre, Cardiff. Each year, we love to see our friends of Forget-me-not Chorus at our Christmas celebrations, and were delighted to be able to return to share in music, mulled wine and stollen in-person. We shared an eclectic repertoire of music including a Ukranian River song. Weekly rehearsals were uplifting and full of laughter as we proctised our Ukroinian text. Through music, we showed our support for the Ukrainian fomilies who have made Wales their home ond- through the Welsh Refugee Council - invited them to join us At All Nations. Our South Wales choirs were also invited to perform at st David's Hall alongside City Voices Cardiff at their annual concert. We'll Keep a Welcome- Sprlng 2023 Our North Woles group continued to welcome new porticiponts with o project of traditional Welsh songs. We sang a selection of Welsh classics including Calon Lan, Green Green Grass of Home and Sosban Fach, as well as hits from The Carpenters and more, oll under the We'll Keep a Welcome theme celebrating Wales. Fvt•riprt& StJ wdl, )F l-htrir k&ArS, A￿4 ik wAfi A fjr&A¥ For U5 k kqr4 Ah4 w& kAv& W Afj A 5r￿P Dv&r fAs1- robyFugurn FMNC NorthWalo$Ws$loncoDrdSnolor

LettheGood Tlmes Roll- Sprlng 2023 Our Singing Strong Care Homg Chorus programme and zoom sessions participated in g project bosed on fun, party ond good times. Bespoke Work$hop Leader Tralnlng & RWCMD Interns Crucial to our success, all members of our professional music team are deeply inspired by music, and want to sharg their passion for singing in a sgtting where everyone can feel happy contributing, whatever their ability. Having honed our unique training and mentoring programme'the Forget-me-not Way. we have now expanded this in partnership with Royal Welsh College of Music and Drama, offering two first year Master of Opera students a placement training opportunity. 3.How the Power of Song Makes a Real Difference We harness the power ar)d meaning of music and song to help people with dementia, and make a genuine difference. Research (International Longevity Centre UKlutley Foundation, 2018) found evidence that music has significant physical and mental health benefits lor those with dementia and helps them retain their speech and language skills longer. Analysis showed thot music helps to minimise some of the behovioural and psychological symptoms such as ogitation. can help to tockle anxiety and depression, and importantly helps improve quality of life. Crucially, we make a difference to those living alongside dementia too. In addition to the physicol and emotionol benefits that singing brings, being part of FMNC provides fomilies and careis with mutual support and understanding as they have the opportunity to meet with ond shore experiences with people who ore on o similor journey.

4.our valu&fj CREATING COMMUNITIES Joy A devu$tatlng Impa¢told8mentlo 1$ the sense of Isolatlon that It can brlng. We provide a trusting environment that encourages a community ol mutual support and understanding. A sofe. inclusive space where all behoviours are occepted. Dementla Is devustatlng. We create singing communities where joy and laughter are the norm, providing an escape from the relentless caring routine. EMPOWERING EXCELLENCE Dementhy debilitotes. As the dlseose progresses, it ￿11 reducg capabilitigs, maklng whot were formerly everyday octlvities a huge challenge. This dn7in$ confldence and leads to a sense of isolation. We provide a meaningful artistic platform,. restoring pride, bringing pleasure and iaising awareness of the impoct of living with and olongside dementia. A dlagnosls oldementla Is often accompaniedby theperception that people are no longerable to contrlbute andconsequentlycan bepatronlsed and maryinalised. We counter this perception by always working to the highest possible standords. Colloboroting with professional artists creates performance works of the highest ortistic merit, exceeding expectations and building self-esteem.

5.Impact 164 community sessions These sessions supported 150 people living with ond alongside dementia in the community- in our local community choirs in Cardiff North, Cardiff South, Newport and North Wales and also those from further afield from Cornwall to Scotland via Zoom. 417 care home sessions We ran in-person sessions in 25 care homes supporting over 500 residgnts and staff. 39 care home zoom sessions 39 sessions were attended by 42 care homes, supporting over 650 residents and stoff. 47 hospital sessions We ran 47 sessions across 9 wards, in IMO health boards supporting over 700 in patients and hospital staff. 9 pre-recorded singing sessions Professionally filmed resources specially designed to bring joy, movement and song to all are available FREE for all to access via Youtube, DVD and download. 25 volunteers Volunteer singing buddies in our community choirs, core home ond hospitol sessions pre-recorded Singing Sessions FDrfj&l-Mf-IIDk GhDrufj is An AMA>ihfj in¥f/fA6¥ivf/ ffrsDuf664 h64 r&4id&nk4 &ngAJ& in &v&ri hM&. Musi6 hA4 A WAI DF r￿AGh1￿3 1nd1v￿UAk wikh 4f/M&nh4 whth nDkhinfj &16f/ 64N il AlwAif fAlff/4 fjfiri+f h&r& 4k Llif FIIA ctSvtyCotydnator,Lty•EI&>i 2020 Awil 2022 April 2023 No ol e¢Jro hom•$ 52 941 1432 uslng oijr Pks 8eS81on8 Locotbons Walos UK wld• Internotloml Aceesslblllty Fm vla Youtub• ¢*)d Free vhJ Youtube & FMNC Freè Youtube & FMNC websito website & DVD FKINC wob&ite & DVD Longuago Engllsh Englsh & Cymrao9 Engllsh & Cymraog

FMNC Goes Global! FMNC has olwoys had the ambition to bring the power of song to as many people impacted by dementia as possible, so when pandemic rgstrictions drove us to evolvg our physicol offering to a virtual online one, we seized the opportunity to signiticontly extend our reach. We were determined to show that no one had been forgotten behind the closed doors of lockdown and by September 2020, 52 Welsh care homes were engaging with our online resources. Today, our Forget-me-not family continues to grow and we are now supporting people in oll corners of the world. The 1,416 homes signed up for our pre-recorded sessions now include care homes in- Austrolia The Falkland Islands New Zealond The Channel Island5 Isle of Wight Ireland Canado

6.our Team S?nlor Management T￿rn YIDDIvf/n4sf/ Artistic Director SArAk T&41& kh&riA& dArri Head of Fundraising Administrative Director 4 10 trustees ¥ 14 music leaders 14 pionists 4 stafl members ¥ 2 freelance project managersladministrotors I freelance communications monoger 4 4 session coordinators 4 25 volunteer singing buddies -. area 7.Future plans In the next year we aim to.. Commission a new performance piece,'Serenade.' I'll be there for you and you for me, $0 thot we con be the best thot we can be, Create a new project'Bring Me Sunshine, for care homes, hospitals and community Run a remembrance event 'Your Song in my Heart, to allow our Forget-me-not family a collective space to remember and honour their loved ones Extend the pilot of our hospital progiamme across the Hywel Dda region adding a second music team Revive a bespoke commission'Demenstoria.' a artistic expression of living with dementia, Build our core staff team Research o new community chorus in Cornwoll ond odd o second music team Run a partnership singing project with Gellideg Foundation Group, Merthyi Run additional monthly sessions with two care homes in the Vale of Glamorgan, one in Newport and one in North Wales Create a new pertormance project for residents of Penylan House'Food Glorious Food,

8.Fundraising Forget-me-not Chorus has always had a prudent financial approach., looking to ensure that ther8 are suflicignt funds to m8et ongoing responsibilities, but also to ensure that a surplus is generated year-on- year to build the charitys reserves and enab18 continued expansion and development. A Fundraising & Development strategy Document prepored by the Head of Development offers o brief onolysis of the fundraising history of FMNC, with on overview of the chority's position as it approaches the end of each financial year. The 'live' document explores the sustainability ol all current income streams, identifying factors that have influenced development to date, and addresses potential challenges in the next tinancial year. New income streams are explored, with Suggested action points set out as shorL medium and longer term plans. A diverse range of income streams is essential for sustainability. Agreed m8asurable goalslk8y performance indicotors ollowing constont evaluation throughout the year to ensure thot torgets ore met. Forget-me not Chorus is grateful lor every donation that helps us to make a difference through the power of song. We extend sincere appreciation for all donations of all sizes- those made by individuals, corporate supporters, ond Friends of FMNC. We soy a speciol thonk you to those who mode gifts in memory of o loved one. We are grateful for the generosity of those who took on a fundraising challenge lor FMNC, those who orronged on event to benefit the chority, ond those who supported FMNC fundraising events including.. The Penhill Cup Golf Day Holm House Summer Lunch Autumn Winetasting at Cardiff Arms Park We ore fortunate to receive support from o number of trusts ond foundotions whose awards may cover core costs, fund new projects, andlor support specific activities and programmes of work. Trust & Foundation funding for the financial year ending April 30th 2022 includes.. HODGE Masonic FOUNDATION Garfield Weston ChantabkFOundatiL ARIENMSt Fu￿ED

Charlty name: Forget-me-not Chorus Other names charity is known by: The Forget-me-not Chorus Cardiff. FMNC Charity number: 1151812 Charltys operatlng address: 5 Lewis Road, Llandough, CF64 2LW Names of the Charity Trustees who Manage thè Charity Offl¢ lilorryl ljoleyegr Davld jackson Chalr Non Tudur Wllllams Bryan HuBhes Vl¢• Chalr Da¥ld HS11 Treasur•r Jockie A5kev Dr. Rosie Tope Dr. frtaydn Mayo Dr. Govln D•¥le5 Etr. Gwawr Ifan 10.. Den¢ VlckÈry Names & Addresses of Advlsors otffeterov+S thchQrtn￿r¢1etrrTrQ

e Athss&postco HSI Accountants Severn House, Hazell Drive, Newport, NP10 8FY Names of Senlor Staff wlth Delegated Responslbllltles l.. Kate Woolveridge 2.. Sarah Tea￿e 3.. Katherlne Harri Artistic Director Adminlstratlve Dlrector Head of Development The Trustees declare that they have approved the Trustees. Report above. Signed on behalf of the Charity's Trustees. Signature.. Signature.. Full Name.. Davidlackson P051tion.' Chairperson Dale.. 21111123 Full Name.. Bryan Hughes P051tion.' Vice Chairperson Date.. 21111123

The Forget-me-not Chorus Cardiff

Contents

Independent Examiner's Report 1
Statement of Financial Activities 2 to 3
Balance Sheet 4
Notes to the Financial Statements 5 to 14

The Forget-me-not Chorus Cardiff

Independent Examiner's Report to the trustees of The Forget-me-not Chorus Cardiff ("the Company")

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2023.

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 Forget-me-not Chorus Cardiff 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 the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , 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:

  1. accounting records were not kept in respect of The Forget-me-not Chorus Cardiff as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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.

...................................... Mr Andrew Hill FCCA ACA DChA BFP

Severn House Hazell Drive Newport South Wales NP10 8FY

29 November 2023

Page 1

The Forget-me-not Chorus Cardiff

Statement of Financial Activities for the Year Ended 30 April 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Total income
Expenditure on:
Charitable activities
7
Other expenditure
8
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
18		 Unrestricted
funds
£
46,799
44,168
9,877
100,844
(123,156)
(287)
(123,443)
(22,599)
(22,599)
114,611
92,012		 Restricted
funds
£
210,701
-
-
210,701
(161,300)
-
(161,300)
49,401
49,401
94,363
143,764		 Total
2023
£
257,500
44,168
9,877
311,545
(284,456)
(287)
(284,743)
26,802
26,802
208,974
235,776

The notes on pages 5 to 14 form an integral part of these financial statements. Page 2

The Forget-me-not Chorus Cardiff

Statement of Financial Activities for the Year Ended 30 April 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Other income
6
Total income
Expenditure on:
Charitable activities
7
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
18		 Unrestricted
funds
£
62,864
6,760
4,964
208
74,796
(59,377)
(59,377)
15,419
15,419
99,192
114,611		 Restricted
funds
£
209,464
-
-
-
209,464
(166,745)
(166,745)
42,719
42,719
51,644
94,363		 Total
2022
£
272,328
6,760
4,964
208
284,260
(226,122)
(226,122)
58,138
58,138
150,836
208,974

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 18.

The notes on pages 5 to 14 form an integral part of these financial statements. Page 3

The Forget-me-not Chorus Cardiff

(Registration number: 08501560) Balance Sheet as at 30 April 2023

Note
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
15
Creditors: Amounts falling due within one year
16
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
18		 2023
£
862
4,335
240,118
244,453
(9,539)
234,914
235,776
143,764
92,012
235,776		 2022
£
-
8,610
215,182
223,792
(14,818)
208,974
208,974
94,363
114,611
208,974

For the financial year ending 30 April 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements on pages 2 to 14 were approved by the trustees, and authorised for issue on 25 October 2023 and signed on their behalf by:

----- Start of picture text -----
.........................................
Mr B G Hughes
Trustee
----- End of picture text -----

----- Start of picture text -----
.........................................
Mr D M Jackson
Trustee
----- End of picture text -----

The notes on pages 5 to 14 form an integral part of these financial statements. Page 4

The Forget-me-not Chorus Cardiff

Notes to the Financial Statements for the Year Ended 30 April 2023

1 Charity status

The charity is limited by guarantee, incorporated in Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: 5 Lewis Road Llandough Cardiff CF64 2LW

These financial statements were authorised for issue by the trustees on 25 October 2023.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

The Forget-me-not Chorus Cardiff meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 5

The Forget-me-not Chorus Cardiff

Notes to the Financial Statements for the Year Ended 30 April 2023

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Page 6

The Forget-me-not Chorus Cardiff

Notes to the Financial Statements for the Year Ended 30 April 2023

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Page 7

The Forget-me-not Chorus Cardiff

Notes to the Financial Statements for the Year Ended 30 April 2023

3 Income from donations and legacies

Unrestricted
funds
General
£
Donations and legacies;
Donations from individuals
21,129
Legacies
3,106
Gift aid reclaimed
9,547
Grants, including capital grants;
Grants from other charities
8,967
Regular giving and capital
donations
4,050
46,799
4
Income from charitable activities
Choir & musical activities
5
Income from other trading activities
Events income;
Other events income
6
Other income
Fees and supplies		 Restricted
funds
£
30,183
-
-
180,518
-
210,701
Unrestricted
funds
General
£
44,168
Unrestricted
funds
General
£
9,877
9,877		 Total
2023
£
51,312
3,106
9,547
189,485
4,050
257,500
Total
2023
£
44,168
Total
funds
£
9,877
9,877
Total
2023
£
-		 Total
2022
£
40,576
2,630
1,250
226,767
1,105
272,328
Total
2022
£
6,760
Total
2022
£
4,964
4,964
Total
2022
£
208

Page 8

The Forget-me-not Chorus Cardiff

Notes to the Financial Statements for the Year Ended 30 April 2023

7 Expenditure on charitable activities

Note
Choir & musical
activities
Staff costs
Governance costs
9		 Unrestricted
funds
General
£
103,186
17,995
1,975
123,156		 Restricted
funds
£
15,572
145,728
-
161,300		 Total
2023
£
118,758
163,723
1,975
284,456		 Total
2022
£
96,769
128,385
968
226,122

8 Other expenditure

Depreciation, amortisation and other similar costs
9
Analysis of governance and support costs
Governance costs
Independent examiner fees
Examination of the financial statements
Legal fees
Other governance costs		 Note
Unrestricted
funds
General
£
1,873
100
2
1,975		 Unrestricted
funds
General
£
287
287
Total
2023
£
1,873
100
2
1,975		 Total
2023
£
287
287
Total
2022
£
858
110
-
968

10 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

Page 9

The Forget-me-not Chorus Cardiff

Notes to the Financial Statements for the Year Ended 30 April 2023

11 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2023
£
143,194
15,717
4,812
163,723		 2022
£
118,616
7,972
1,797
128,385

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

2023 2022
No No
Charitable activities 4 4

No employee received emoluments of more than £60,000 during the year.

Page 10

The Forget-me-not Chorus Cardiff

Notes to the Financial Statements for the Year Ended 30 April 2023

12 Taxation

The charity is a registered charity and is therefore exempt from taxation.

13 Tangible fixed assets

Cost
Additions
At 30 April 2023
Depreciation
Charge for the year
At 30 April 2023
Net book value
At 30 April 2023
14 Debtors
Trade debtors
15 Cash and cash equivalents
Cash at bank
16 Creditors: amounts falling due within one year
Trade creditors
Other taxation and social security
Other creditors		 Furniture and
equipment
£
1,149
1,149
287
287
862
2023
£
4,335
2023
£
240,118
2023
£
2,398
6,349
792
9,539		 Furniture and
equipment
£
1,149
1,149
287
287
862
2023
£
4,335
2023
£
240,118
2023
£
2,398
6,349
792
9,539		 Total
£
1,149
1,149
287
287
862
2022
£
8,610
1,149
287
287
862
2023
£
4,335
2023
£
240,118
2023
£
2,398
6,349
792
9,539
2022
£
215,182
2022
£
11,267
2,964
587
14,818

17 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £4,812 (2022 - £1,797).

Page 11

The Forget-me-not Chorus Cardiff

Notes to the Financial Statements for the Year Ended 30 April 2023

18 Funds
Unrestricted funds
General
General funds
Restricted funds
Arts Council of Wales
Glamorgan Voluntary Services
Arts Council England
Utley Foundation
The Foyle Foundation
The Big Give
Community Foundation Wales
The Waterloo Foundation
C3SC
Conwy Loneliness & Isolation
Fund
WCVA: Third Sector Resilience
Fund 3
Global Make Some Noise
D'Oyly Carte Charitable Trust
Newport City Council
Albert Hunt Trust
Darkley Trust
Garfield Weston Foundation
GC Gibson Charitable Trust
Hywel Dda UHB
Hodge Foundation
Marsh Charitable Trust
Newby Trust
Total restricted funds
Total funds		 Balance at 1
May 2022
£
114,611
8,000
2,322
6,500
2,500
1,250
18,269
5,000
8,000
2,893
1,500
23,619
14,510
-
-
-
-
-
-
-
-
-
-
94,363
208,974		 Incoming
resources
£
100,844
21,964
-
26,479
5,000
-
30,183
-
-
-
-
-
14,510
3,000
9,918
2,000
2,603
10,000
4,004
44,340
30,000
700
6,000
210,701
311,545		 Resources
expended
£
(123,443)
(21,964)
(2,322)
(15,336)
(3,750)
(1,250)
(28,340)
(5,000)
(8,000)
(2,893)
(1,500)
(23,619)
(24,183)
(1,000)
(3,306)
(1,000)
-
(3,333)
(1,504)
-
(10,000)
-
(3,000)
(161,300)
(284,743)		 Balance at 30
April 2023
£
92,012
8,000
-
17,643
3,750
-
20,112
-
-
-
-
-
4,837
2,000
6,612
1,000
2,603
6,667
2,500
44,340
20,000
700
3,000
143,764
235,776

Page 12

The Forget-me-not Chorus Cardiff

Notes to the Financial Statements for the Year Ended 30 April 2023

Unrestricted funds
General
General funds
Restricted
Arts Council of Wales
Glamorgan Voluntary Services
Masonic Charitable Foundation
Arts Council England
Utley Foundation
The Foyle Foundation
The Big Give
Community Foundation Wales
The Waterloo Foundation
C3SC
GAVO
Conwy Loneliness & Isolation
Fund
WCVA: Third Sector Resilience
Fund 3
Global Make Some Noise
D'Oyly Carte Charitable Trust
Ty Cerdd
Vale of Glamorgan
NESTA
Newport City Council
Postcode Local Trust
Gibbs Charitable Trust
The Oakdale Trust
Colwinston Charitable Trust
Simon Gibson Charitable Trust
Total restricted funds
Total funds		 Balance at 1
May 2021
£
99,192
10,125
4,390
4,583
-
-
-
14,148
8,483
-
-
3,166
1,391
-
-
4,583
525
250
-
-
-
-
-
-
-
51,644
150,836		 Incoming
resources
£
74,796
21,964
9,930
-
13,028
15,000
10,000
22,819
5,000
15,000
4,340
-
2,905
23,619
14,510
-
-
-
14,750
8,280
19,319
1,500
500
3,000
4,000
209,464
284,260		 Resources
expended
£
(59,377)
(24,089)
(11,998)
(4,583)
(6,528)
(12,500)
(8,750)
(18,698)
(8,483)
(7,000)
(1,447)
(3,166)
(2,796)
-
-
(4,583)
(525)
(250)
(14,750)
(8,280)
(19,319)
(1,500)
(500)
(3,000)
(4,000)
(166,745)
(226,122)		 Balance at 30
April 2022
£
114,611
8,000
2,322
-
6,500
2,500
1,250
18,269
5,000
8,000
2,893
-
1,500
23,619
14,510
-
-
-
-
-
-
-
-
-
-
94,363
208,974

19 Analysis of net assets between funds

Page 13

The Forget-me-not Chorus Cardiff

Notes to the Financial Statements for the Year Ended 30 April 2023

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
862
100,689
(9,539)
92,012
Unrestricted
funds
General
£
129,429
(14,818)
114,611		 Restricted
funds
£
-
143,764
-
143,764
Restricted
funds
£
94,363
-
94,363		 Total funds at
30 April
2023
£
862
244,453
(9,539)
235,776
Total funds at
30 April
2022
£
223,792
(14,818)
208,974

Page 14