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 2024 HSJ Accountants Ltd Severn House Hazell Drive Newport South Wales NP10 8FY FOR klENOT CHORU5 Trustees. Report and Accounts 2023 - 2024 Introduction Described os '0 spo for the soul,, Forget-me-not horu IFMNCI supports those living with and alongside dementia through the power of song. Inclusive singing sessions in community, care home, hospital, and online settings empower participants to use and share their creative voice: stimulating pride, educating others and challenging Stigma. Over thirteen years experience have taken FMNC Irom one Cardiff- based pilot choir to a pioneering service now accessed across the UK and beyond. •* How the power of song makes a real difference We harness the power and meaning of music and song to help people with dementia, and make a genuine difference. Research (International Longevity Centre UK Utley Foundation, 20181 found evidence that music has significant physical and mental health benefits for those with dementia and helps them retain their speech and language skills longer. Analysis showed that music helps to minimise some ol the behavioural and psychological symptoms such os ogitotion, con help to tackle onxiety and depression, and importantly helps improve quality of life. Crucially, we make a difference to those living alongside dementia too. In addition to the physical and emotional benefits that singing brings, being part of FMNC provides families and carers with mutual support and understanding, as they have the opportunity to meet with and share experiences with people who are on a similar journey. Our vision To bring joy and meaning into the lives of those living with and those affected by dementia through the power of song Our mission To empower those impacted by dementia, offering an opportunity to share the joy of music in a safe and normalising environmenL inspiring all to participate to the best of their abilities Our values Excellence A diagnosis of dementia is often accompanied by the perception that people can no longer contribute. We counter this perception by always working to the highest possible standards. Collaborating with professional artists creates performance works of the highest artistic merit, exceeding expectations and building self esteem. Community We provide a trusting environment that encourages a community of mutual support and understanding, and a safe, inclusive space where all behaviours are accepted. Empowerment As dementia progresses, it will reduce capabilities. making what were formerly everyday activities a huge challenge. This drains confidence and leads to a sense of isolation. We provide a meaningful artistic platform- restoring pride. bringing pleasure and raising awareness ot the impact of living with and alongside dementia. Joy We create singing communities where joy and laughter are the norm, providing an escape from the often relentless everyday caring routine. We aim is to support those living with ond alongside dementia, wherever they are in their dementia journey through four strands of work. Strand One I Community Weekly sessions for people living with and alongside dementia take place in: Cardiff North Cardiff South & Vale Denbighshire & Conwy Newport online 66 We come away. smiling, happy. reinvigorated. and mum comes alive! Strand Two I Care home services (as of April 2023) Singing Strong Care Home Choruses receive one session per month fully-funded by FMNC 3 in North Wales 6 in Cornwall 2 in Blaenau Gwent 2 in Rhondda Cynon Taf I In Bridgend 3 in Newport 6 in Cardiff & Vale 50 care homes that join us at o weekly Zoom session locoted throughout the UK Singing Strong Forte Care Homes receive weekly sessions: one session funded by FMNC and 2 sessions funded by the home 3 homes in Cardiff & Vale of Glomorgan Forget-me-not Care Home Choruses fund all sessions received themselves 3 in Cardiff & Vale of Glamorgon 66 Familylfriends of our residents have commented on how amazing the service is and have noticed improvement in their relative when they have visited afterwards. Strand Three l Hospital in-patient services Cardiff and Vale University Health Board Young Onset Dementia Cariad Unit (Barry Hospital) East 12 (University Hospital Llandough Mental Health Service for Older Persons) Lakeside Unit (University Hospital of Wales) Hywel Dda University Health Board Bryn Golau Ward & Ward 3 {Prince Philip) St Non Ward & Ward 12 Iwithybush Hospital) Enlli & YstwyFh Ward (Bronglaisl Strand Four I Pre-recorded Singing Sessions Sing, sing together I Sing, sing together 2 Christmas with FMNC Party with FMNC Shalom, my friend Sing with me, dance with me Can o r galon Canwch gyda fi, dawnsiwch gyda fi If music be the food of love, play on Bring me sunshine Projects forgetmenotchorus.com projects One in two people will be affected by dementia in their lifetime: either by caring for someone with the condition, developing it themselves, or both(Alzheimer s Research UK). For many people, much is feared about dementia despite its prevalence. For FMNC choristers, it is the stuff of daily life. Each day brings encounters with difficulties, pleasures, challenges, laughs and losses, absurdities, frustrations, and love. Our ereative output serves to demystify the condition. We celebrate and honour those who live with and alongside dementia, bringing a sense of achievement and artistic joy to all involved. Our bar is set high in terms of excellence and quality, and choristers are challenged to learn new works, defying expectations and demonstrating what can be achieved on the dementia journey. Our service is not about bringing back old memories by singing old songs-. instead, we engage, empower, and energise in the moment by offering a ereative voice to our choristers. September 2022 - September 2024: Calon Chorus, South Wales Launched in partnership with Cardiff & Vale University Health Board in September 2022, this innovative project for people who have loved and lost someone with dementia offered weekly singing sessions led by Ben Pinnow. June 2023: Serenode. South Wales On 4th June, over a hundred members of the Forget-me-not family joined together on stage at Wales Millennium Centre's Weston Studio to premiere Serenade- lin there foryou andyou for Me, so that we con be the best thot we can be. This brand new Commission in partnership with Welsh National Opera challenged preconceptions about what can be achieved on the dementia journey and was performed alongside a professional ensemble of WNO players and FMNC musicians for a full house. How wonderful to bring three community choruses. our newly formed Calon Chorus and our South Wales music leaders together to celebrate the power of song to change lives. 3.-•1 YJ. o+DfjfAY￿ bi Morl&tyl June 2023: BBC Cardiff Singer of the World Workshop, Royal Welsh College of Music & Drama As part of the competition s fringe events, we were invited to share the Forget-me-not Way with a live audience and a global online audience. Choristers from three ol our community choruses were joined on stage by care home choristers participating in our Singing Strong programme. Accompanied by activity coordinators, family members and Forget-me-not buddies, they travelled across South Wales to share in the fun. We were joined on stage by one of our music team, who olso happens to be the Welsh representative and finalist in BBC CSOW, soprano Jess Robinson. Taking time from the busiest of weeks, Jess performed l offer you my song {the aria written for her in our latest commission, Serenade.) September 2023: RWCMD Intern Training Programme. Cardiff Crucial to our success, all members of our professional music team are deeply inspired by music, and want to share their passion for singing in a setting where everyone can feel happy contributin9, whatever their ability. Having honed our unique training and mentoring programme 'the For9et-me-not Way, we have now expanded this in partnership with Royal Welsh College of Music and Drama, offering two first year Master of Opero students o placement troining opportunity. September 2023: Your Song in My Heart, Bethany Baptisl Church In September 2023, we held our first remembrance eventyour Song in My Heart generously supported by The Darkley Trust. We welcomed over100 members of the Forget-me-not family to Bethany Baptist Church, Cardiff. Carelully chosen readings and musical performances from cellist Rosalind Acton and pianist Nicki Rose allowed us to honour those we love, no longer with us in body but whose spirit and memory live with us each and every day. Performing three pieces during the service, they demonstrated the sense of community, friendship and love that is at the heart of all we do. Those in attendance were given a flower on arrival, and invited to write the name of those they were honouring on a card. At the end of the service, all were welcomed to add their flower to a tree of remembrance to create something new and beautiful. Each name was read aloud during the final musical offering, a new composition by Kate Woolveridge (arr. Nicki Rose) entitled 'Your Song in My Hearf. 'Tlffjrr Y.t,-; Autumn 2023: Christmas Celebrations, North and South Wales January 2024- March 2024: Forget-me-not Chorus at Gellideg Foundation. Merthyr Weekly singing sessions for community participants run in partnership with Gellideg Foundation, Merthyr. January 2024: Team training dayi Wales Millennium Centre We are able to achieve our high artistic standards through the skill, commitment and empathy displayed by our team of freelance musicians who are experts in their field, offering musical excellence combined with the specialist skill-set needed to empower, enable and inspire a vulnerable group to en9a9e and sing. Freelance music and staff team members from South Wales, North Wales, West Wales and Cornwall come together to share best practice and benefit from peer support at our bespoke training day. Ji &J y April 2024: Demenstoria, Royal Welsh College of Music and Drama Originally commissioned in 2014 by FMNC & Welsh Notional Opera, Demenstorio is an innovative artistic exploration of the reality of the condition. Louise Osborn s libretto set by David George Harrington, demystifies the condition, honouring the choristers, lived experience. The revivol wos performed by our South Wales community choirs, Calon, soprano Fflur Wyn, performers from Royal Welsh College of Music & Drama, and freelance instrumentalists. 66 Remember, remember, because you can remember That l am a person with a skin as thin as your own. My name is not Dementia. And each song we sing tells a different story. For we are as separate as you are to me. Fkpk4rAf￿ 4 JAPtr April 2024: Food Glorious Food. Penylan House Food Glorious Food is the result of conversations between staff and residents of Penylan House and poet Emma Jenkins. Emma hos woven food and feasting memories into poems which were read alongside songs performed by FMNC Penylan House. 66 I'm always looking for a taste of home. The anchor to the blissful past: that cornerstone Of youth. of family, of the laughs we had. Home has a taste, a piquancy, a sweet aroma That lingers on the tongue and spreading through the senses Sending a wave of memory- I smile. April 2024: St Austell Community Choir pilot, Cornwall FMNC has brought the power of shared song to staff and residents of six Cornish care homes since 2021 and this pilot project will see us bring our first community chorus outside Wales to St Austell, Cornwall. Throughout April 2024 the team of highly-trained, professional musicians delivered a series of taster sessions across St Austell and the surrounding area with the aim of establishing a community choir. Impact • 145 community sessions supported 150 people living with and alongside dementia in the community in Cardiff North, Cardiff South & Vale, Newport, and Denbighshire & Conwx 418 care home sessions delivered in-person at 25 care homes supported over 700 residents and staff 35 zoom sessions attended by 50 care homes, supported over 650 residents and staff 112 hospital sessions across 9 wards in two health board regions supported over 1000 inpatients and hospital staff 21 volunteer singing buddies helped us to build community through the power of shared son9 10 pre-recorded singing sessions have over 2000 subscribers. FDrfje•*-Me•-IID* GhDfus fjD&S fjIDbAII FMNC has alwuy5 hod the ambition to bring the power of song to as rnony people impocted by dernentio a5 possible, so when pandemic restrictions drove us to evolve our ph￿iCal offering lo a virtual online one, we soized the opportunity to significontly extend our reoch. We were detemined to show that no one hod been forgotten behind the c105od door5 of lockdown ond by September 2020. 52 We15h CO￿ home5 were engaging with our online resources. Our Forget_me-not fornily continues lo grow and we ore now supporting people in all comers of the wodd. The homes signed up for our pre-recorded sessions now intlude ctsro homes in Austrtslio, The Folklond Islands, NÈW ZÈolond. ThÈ Chonnel Islonds, Isle ol Wi9ht. Ireland, and Canada. 2020 April 2022 April 2023 April 2024 No of homes 52 941 1432 2031 Locations Wales UK wide International International Accessibility Free vio Youtube & website Free vio Youtube & website. DVD Free vio Youtube & website DVD Free vio Youtube & website, DVD Language English English & Cymroeg English & Cymroeg English & Cymroeg Our commitment remains to offer our sessions to stream and download free of charge to any individual or care home that requests them. 66 My mom and I sang together ond she did o few solos and put together a song for me. I videoed these precious moments. Music is magic! Our team Senior Management Team 11 trustees 14 music leaders 15 pionists 4 staff members 4 session coordinators 21 volunteer singing buddies Awards Kale Woolveridge was recognised with an MBE in th? 2024 King's New Years Honours Lisi for services to people with dementla and thelr famllles Kote was also owarded the Welsh Music Guild Pendine Arts & Community Trust Aword for Music 2023 Future plans In the next year we want to: create a new project The Poris Olympics for care homes, hospitals and community consolidate our care home work to offer a bespoke service called 'Duet' to our care homes in South Wales, North Wales & Cornwall create a new community choir in St Austell, Cornwall adding a second music team revive our 2021 choral commission With Joymy Soul Sings for a live performance in spring 2025 Fundraising & Development Forget-me-not Chorus has always had a prudent financial approach; looking to ensure that there are sullicient lunds to meet ongoing responsibilities, but also to ensure that a surplus is generated year-on- year to build the charity's reserves and enable continued expansion and development. A Fundraising & Development Strategy Document offers a brief analysis of the fundraising history of FMNC, with an overview of the charitys position as it approaehes the end of each financial year. The 'live document explores the sustainability of all current income streams, identifying factors that have influenced development to date, and addresses potential challenges in the next financial year. New income streams are explored, with suggested action points set out as short, medium and longer term plans. A diverse range of income streams is essential for sustainability. Agreed measurable goals/key performance indicators allowing constant evaluation throughout the year to ensure that targets are met. Forget-me not Chorus is grateful for every donation that helps us to make a dilference through the power of song. We extend sincere appreciation for all donations of all sizes: those made by individuals, corporate supporters, and regular gifts from Friends of FMNC. We say a special thank you to those who made gifts in memory of a loved one. We are grateful for the generosity of those who took on a fundraising challenge for FMNC including the Cardiff Half Marathon and a 15,000 foot Sky Dive, those who arranged an event to benefit the charity such as 'A Gathering in the Garden , and those who supported FMNC fundraising events including our autumn wine tasting at Cardiff Masonic Hall and Holm House fundraising lunch. DAN Fhdoykn• Y)2025 We are fortunate to receive generous support from a number of trusts and foundations whose awards cover core costs, fund new projects, and/or support specific activities and programmes of work. Trust & Foundotion funding for the finonciol year ending April 30th 2024 includes- HODGE FOUNDATION •T•IUST• FMNC in the media April 2024 Jacs Hill joined Roy Noble on BBC Radio Wales February 2024 Kate Woolveridge joined Roy Noble on BBC Radio Wales May 2023 ¥￿￿￿fOrgetMen0tChOrU .com tern-mail_coverage-for- erenade April 2023 ￿￿￿rhYjoUrnal.cO.uk ne 23482899.dementia-choir-song-first-li bodel yddan -performance- FORGEr ME NOT CHORUS Charity Name: Forget-me-not Chorus Other names charity is known by: The Forget Me Not Chorus Cardiff, FMNC Charity number: 1151812 Charity's operating address: 11- 13 Penhill Road Cardiff CFII 9PQ Namo of tho charity TrustO0s who manage th¢ ¢harity. Name Role Appointment lif not whole year) 16.10.23 Retired lif anyl Dr Rachel Akande Jackie Askey Daniel Benham DrGavin Davies David Hill 16.10.23 16.10.23 Treasurer Bryan Hughes DrGwawr Ifan Vice Chair David Jackson OBE Christlne Lewls Dr Haydn Mayo Dr Rosle Tope Dendyvickery Non Tudurwilliams Chalr 16.10.23 16.10.23 Nurn?s und uddross•s of udvi¥or8: Nam? HSJ Accountants Addre88 Severn House Hozell Drive Newport NPIO 8FY Name8 of senior staff with delegated responsibilitie8: Num? Rol• Kate Woolveridge MBE Director IArtisticl Saiah Tea9le Director Ioperationsl Kotherine Horri Director {Development ond Communicotions The Tru8lee8 declare that they have approved the Trustee8' reporl al)ove. Signod on boholf ol th• ¢hurity's Tru8t• Bryan Hughes Choir 15.10.2024 Dr Gavin Davie8 Trnsle• 15.10.2024 ## **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 16| ## **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 2024. ## **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 23 October 2024 Page 1 ## **The Forget-me-not Chorus Cardiff** ## **Statement of Financial Activities for the Year Ended 30 April 2024 (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
Other expenditure
8
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
18|**Unrestricted**
**funds**
**£**
95,918
49,929
5,858
110
151,815
(147,771)
(215)
(147,986)
3,829
3,829
92,012
95,841|**Restricted**
**funds**
**£**
178,891
-
-
-
178,891
(215,171)
-
(215,171)
(36,280)
(36,280)
143,764
107,484|**Total**
**2024**
**£**
274,809
49,929
5,858
110| |---|---|---|---| ||||330,706| ||||(362,942)
(215)| ||||(363,157)| ||||(32,451)| ||||(32,451)
235,776| ||||203,325| The notes on pages 5 to 16 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 2024 (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| All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 18. The notes on pages 5 to 16 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 2024** |||**2024**|**2023**| |---|---|---|---| ||**Note**|**£**|**£**| |**Fixed assets**|||| |Tangible assets|13|646|862| |**Current assets**|||| |Debtors|14|15,901|4,335| |Cash at bank and in hand|15|196,751|240,118| |||212,652|244,453| |**Creditors: Amounts falling due within one year**|16|(9,973)|(9,539)| |**Net current assets**||202,679|234,914| |**Net assets**||203,325|235,776| |**Funds of the charity:**|||| |**Restricted income funds**|||| |Restricted funds||107,484|143,764| |**Unrestricted income funds**|||| |Unrestricted funds||95,841|92,012| |**Total funds**|18|203,325|235,776| For the financial year ending 30 April 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: - The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and - The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The financial statements on pages 2 to 16 were approved by the trustees, and authorised for issue on 15 October 2024 and signed on their behalf by: ......................................... Mr B G Hughes Ys) Trustee ......................................... Dr G Davies v } Trustee The notes on pages 5 to 16 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 2024** ## **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: 11-13 Penhill Road Cardiff CF11 9PQ These financial statements were authorised for issue by the trustees on 15 October 2024. ## **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 2024** ## _**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. ## **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: Page 6 ## **The Forget-me-not Chorus Cardiff** ## **Notes to the Financial Statements for the Year Ended 30 April 2024** ## **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 2024** ## **3 Income from donations and legacies** |**Unrestricted**
**funds**
**General**
**£**
Donations and legacies;
Donations from individuals
21,433
Legacies
6,478
Gift aid reclaimed
8,866
Grants, including capital grants;
Grants from other charities
45,358
Regular giving and capital
donations
13,783
95,918
**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**
**£**
36,960
-
-
141,931
-
178,891
**Unrestricted**
**funds**
**General**
**£**
49,929
**Unrestricted**
**funds**
**General**
**£**
5,858
5,858|**Total**
**2024**
**£**
58,393
6,478
8,866
187,289
13,783
274,809
**Total**
**2024**
**£**
49,929
**Total**
**funds**
**£**
5,858
5,858
**Unrestricted**
**funds**
**General**
**£**
110|**Total**
**2023**
**£**
51,312
3,106
9,547
189,485
4,050| |---|---|---|---| ||||257,500| ||||**Total**
**2023**
**£**
44,168| ||||**Total**
**2023**
**£**
9,877| ||||9,877| ||||**Total**
**2024**
**£**
110| Page 8 ## **The Forget-me-not Chorus Cardiff** ## **Notes to the Financial Statements for the Year Ended 30 April 2024** ## **7 Expenditure on charitable activities** |**Note**
Choir & musical
activities
Staff costs
Governance costs
9|**Unrestricted**
**funds**
**General**
**£**
128,151
17,723
1,897
147,771|**Restricted**
**funds**
**£**
46,432
168,739
-
215,171|**Total**
**2024**
**£**
174,583
186,462
1,897
362,942|**Total**
**2023**
**£**
118,758
163,723
1,975| |---|---|---|---|---| |||||284,456| ## **8 Other expenditure** |**Note**
Depreciation, amortisation and other similar
costs|**Unrestricted**
**funds**
**General**
**£**
215
215|**Total**
**2024**
**£**
215
215|**Total**
**2023**
**£**
287| |---|---|---|---| ||||287| ## **9 Analysis of governance and support costs** ## **Governance costs** |Independent examiner fees
Examination of the financial statements
Legal fees
Other governance costs|**Unrestricted**
**funds**
**General**
**£**
1,860
37
-
1,897|**Total**
**2024**
**£**
1,860
37
-
1,897|**Total**
**2023**
**£**
1,873
100
2| |---|---|---|---| ||||1,975| ## **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 2024** ## **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|**2024**
**£**
168,739
12,090
5,633
186,462|**2023**
**£**
143,194
15,717
4,812| |||163,723| 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: ||**2024**||**2023**|| |---|---|---|---|---| ||**No**||**No**|| |Charitable activities||5||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 2024** ## **12 Taxation** The charity is a registered charity and is therefore exempt from taxation. ## **13 Tangible fixed assets** |**13 Tangible fixed assets**||||| |---|---|---|---|---| |**Cost**
At 1 May 2023
At 30 April 2024
**Depreciation**
At 1 May 2023
Charge for the year
At 30 April 2024
**Net book value**
At 30 April 2024
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
216
503
646
862
**2024**
**£**
15,901
**2024**
**£**
196,751
**2024**
**£**
5,056
3,909
1,008
9,973||**Total**
**£**
1,149
1,149
287
216
503
646
862
**2023**
**£**
4,335| |||1,149||| |||287
216||| |||503||| |||646||| |||862||| |||**2024**
**£**
15,901
**2024**
**£**
196,751
**2024**
**£**
5,056
3,909
1,008
9,973||| |||||**2023**
**£**
240,118| |||||**2023**
**£**
2,398
6,349
792| |||||9,539| Page 11 ## **The Forget-me-not Chorus Cardiff** ## **Notes to the Financial Statements for the Year Ended 30 April 2024** ## **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 £5,633 (2023 - £4,812). Page 12 ## **The Forget-me-not Chorus Cardiff** ## **Notes to the Financial Statements for the Year Ended 30 April 2024** |**18 Funds**
**Unrestricted funds**
**_General_**
General funds
**Restricted funds**
Arts Council of Wales
Cardiff & Vale University Health
Board
Hywel Dda UHB
The Big Give
Cardiff Third Sector Council
(C3SC)
Moondance Foundation
People's Postcode Lottery
Garfield Weston Foundation
Millenium Stadium Charitable
Trust
Hodge Foundation
PACT
D'Oyly Carte Charitable Trust
Pen Y Cymoedd Wind Farm
Community Fund CIC
Arts Council England
Utley Foundation
Global Make Some Noise
Newport City Council
Albert Hunt Trust
Darkley Trust
GC Gibson Charitable Trust
Marsh Charitable Trust
Newby Trust
**Total restricted funds**
**Total funds**|**Balance at 1**
**May 2023**
**£**
92,012
8,000
-
44,340
20,112
-
-
-
6,667
-
20,000
-
2,000
-
17,643
3,750
4,837
6,612
1,000
2,603
2,500
700
3,000
143,764
235,776|**Incoming**
**resources**
**£**
151,815
22,275
11,704
11,700
36,960
5,824
8,750
25,000
10,000
6,886
30,000
2,500
3,500
3,792
-
-
-
-
-
-
-
-
-
178,891
330,706|**Resources**
**expended**
**£**
(147,986)
(8,000)
(5,137)
(52,140)
(32,432)
-
(6,900)
(20,833)
(10,834)
(3,200)
(30,000)
(750)
(2,300)
-
(17,643)
(3,750)
(4,837)
(6,612)
(1,000)
(2,603)
(2,500)
(700)
(3,000)
(215,171)
(363,157)|**Balance at 30**
**April 2024**
**£**
95,841
22,275
6,567
3,900
24,640
5,824
1,850
4,167
5,833
3,686
20,000
1,750
3,200
3,792
-
-
-
-
-
-
-
-
-| |---|---|---|---|---| |||||107,484| |||||203,325| Page 13 ## **The Forget-me-not Chorus Cardiff** ## **Notes to the Financial Statements for the Year Ended 30 April 2024** |**Unrestricted funds**
**_General_**
General funds
**Restricted**
Arts Council of Wales
Hywel Dda UHB
The Big Give
Garfield Weston Foundation
Hodge Foundation
D'Oyly Carte Charitable Trust
Arts Council England
Utley Foundation
Global Make Some Noise
Newport City Council
Albert Hunt Trust
Darkley Trust
GC Gibson Charitable Trust
Marsh Charitable Trust
Newby Trust
Glamorgan Voluntary Services
The Foyle Foundation
Community Foundation Wales
The Waterloo Foundation
C3SC
Conwy Loneliness & Isolation
Fund
WCVA: Third Sector Resilience
Fund 3
**Total restricted funds**
**Total funds**|**Balance at 1**
**May 2022**
**£**
114,611
8,000
-
18,269
-
-
-
6,500
2,500
14,510
-
-
-
-
-
-
2,322
1,250
5,000
8,000
2,893
1,500
23,619
94,363
208,974|**Incoming**
**resources**
**£**
100,844
21,964
44,340
30,183
10,000
30,000
3,000
26,479
5,000
14,510
9,918
2,000
2,603
4,004
700
6,000
-
-
-
-
-
-
-
210,701
311,545|**Resources**
**expended**
**£**
(123,443)
(21,964)
-
(28,340)
(3,333)
(10,000)
(1,000)
(15,336)
(3,750)
(24,183)
(3,306)
(1,000)
-
(1,504)
-
(3,000)
(2,322)
(1,250)
(5,000)
(8,000)
(2,893)
(1,500)
(23,619)
(161,300)
(284,743)|**Balance at 30**
**April 2023**
**£**
92,012
8,000
44,340
20,112
6,667
20,000
2,000
17,643
3,750
4,837
6,612
1,000
2,603
2,500
700
3,000
-
-
-
-
-
-
-| |---|---|---|---|---| |||||143,764| |||||235,776| Page 14 ## **The Forget-me-not Chorus Cardiff** ## **Notes to the Financial Statements for the Year Ended 30 April 2024** The specific purposes for which the funds are to be applied are as follows: Cardiff & Vale University Health Board - Delivery in Cardiff & Vale UHB settings; Hywel Dda University Health Board - Delivery in Hywel Dda UHB settings; Moondance Foundation - Supported the role of Artistic Assistant and the training, mentoring, and development of this role by Kate Woolveridge; Garfield Weston Foundation - Restricted for core (by December 2024); Hodge Foundation - Restricted for core (by October 2024); PACT - North Wales community (by September 2024); D'Oyly Carte Charitable Trust - Restricted for core (by December 2023); Pen Y Cymoedd Community Fund CIC - Care home programme: 24 sessions for Ysguborwen (RCT); Albert Hunt Trust - Core (by December 2023); Darkley Trust - Supported Your Song in My Heart event in September 2023; GC Gibson Charitable Trust - For pianos awarded in Jan 2023; Marsh Charitable Trust - Restricted for core (by March 2024); Newby Trust - Restricted for core (by October 2023). Page 15 ## **The Forget-me-not Chorus Cardiff** ## **Notes to the Financial Statements for the Year Ended 30 April 2024** ## **19 Analysis of net assets between funds** |**19 Analysis of net assets between funds**|||| |---|---|---|---| |Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
646
120,640
(9,973)
111,313
**Unrestricted**
**funds**
**General**
**£**
862
100,689
(9,539)
92,012|**Restricted**
**funds**
**£**
-
92,012
-
92,012
**Restricted**
**funds**
**£**
-
143,764
-
143,764|**Total funds at**
**30 April**
**2024**
**£**
646
212,652
(9,973)| ||||203,325| ||||**Total funds at**
**30 April**
**2023**
**£**
862
244,453
(9,539)| ||||235,776| Page 16