THE ENGLISH ARTS CHORALE ASSOCIATION
Registered Charity No. 1153599
ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2021
CONTENTS
| Page | |
|---|---|
| Trustees and professional advisors | 3 |
| Charity trustees | 3 |
| Principal bankers | 3 |
| Principal address | 3 |
| Report of the trustees | 4 |
| Independent examiner’s report | 8 |
| Financial statements: | |
| Statement of financial affairs | 9 |
| Balance sheet | 10 |
| Notes to the financial statements | 11 - 13 |
| Detailed income and expenditure | 14 |
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THE ENGLISH ARTS CHORALE ASSOCIATION
TRUSTEES AND PROFESSIONAL ADVISORS
for the year ended 31 August 2021
CHARITY TRUSTEES
Peter Entwistle Susan Rees Geoff Whiffin Edward Marston Leslie Olive Rosemary Scott Nyren Scott-Malden Nigel Green Catherine Nasskau Christine Arnold
Chairman Secretary Treasurer until 7 September 2020 Treasurer from 7 September 2020 Artistic Director
Resigned 16 December 2020 Appointed 7September 2020
PRINCIPAL BANKERS
Charities Aid Foundation 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
PRINCIPAL ADDRESS
5 Birds Hill Rise Oxshott Leatherhead Surrey KT22 0SW
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021
The Trustees present their annual report and financial statements of the charity for the year ended 31 August 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 of the accounts and comply with applicable accounting standards and the Statement of Recommended Practice (SORP) 'Accounting by Charities'.
STRUCTURE GOVERNANCE AND MANAGEMENT
The English Arts Chorale Association (EACA) is a Charitable Incorporated Organisation registered on 30 August 2013. It was created as a result of a formal agreement between The Music Trust, a company registered by guarantee and a registered charity (No. 1071501) and The English Arts Chorale Members and Friends Association, a former registered charity, (No. 1076164) each of which dealt with different aspects of the operation of the English Arts Chorale .
The transfer of assets to the EACA from The Music Trust and The English Arts Chorale Members and Friends Association was effected on 31 August 2014. The year to 31 August 2021 was therefore the seventh year of operation for the EACA.
The EACA operates under a constitution dated 30 August 2013 which includes regulations for the appointment of trustees. This requires there to be at least 8 trustees and no more than 12 and that the trustees will include the Artistic Director. Two trustees are appointed each year by Leslie Olive, whilst he is the Artistic Director. One third of the trustees (excluding the Artistic Director and appointments made by him) will retire each year (and be eligible for re-election) and elections will be made by and out of the Association membership.
OBJECTS, PRINCIPAL ACTIVITIES AND PUBLIC BENEFIT
The objects of the EACA are to advance, improve, develop and maintain public education in, and appreciation of, the art of music in all its aspects by any means the Trustees see fit, including through the presentation of public concerts and recitals. This is achieved through the activities of the English Arts Chorale , a voluntary choir. Great importance is placed on encouraging people of all ages to join, provided they are able to pass a simple audition. The activities of the EACA are structured to provide choral training to its members and for these members to demonstrate the skills learned through a series of public concerts and activities both for the community of Reigate and across the south-east of England. Membership subscriptions are reviewed annually and no-one is precluded from membership simply on the basis that they are unable to pay the annual subscription.
The aim and ethos of the English Arts Chorale is to share with everyone the profound human and spiritual experience of great music. In shaping the activities each year, the trustees have due regard to the public benefit guidance published by the Charity Commission. In setting the level of ticket prices for concerts, the trustees give careful consideration to accessibility for those on low incomes. Prices are kept as low as possible to maximise the number of members of the public that can afford to attend.
At certain events, non-members of the Chorale are invited to participate in both rehearsals and performances, so as to widen the experience, learning and enjoyment which come from understanding and singing great choral works.
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RESERVES POLICY
The Trustees have considered the setting of a formal reserves policy. They have concluded that reserves should be maintained at a level which would provide resilience in the event of a failed large-scale concert, but that the level should not be so large as to disqualify the EACA from making applications to grant making trusts.
SUMMARY OF ACTIVITIES AND ACHIEVEMENTS FOR THE YEAR
The Covid-19 pandemic and the national lockdowns that started in March 2020 continued into this season, resulting in a year where most events had to be cancelled. Despite the disrupted plans, online rehearsals continued for much of the year, and two live-streamed events were planned and delivered, enabling us to maintain some contact with its audience during this challenging time.
Our traditional September Open Singing Day, which was to have explored Mendelssohn’s Elijah, was cancelled.
The millennium celebrations for the Abbey of Bury St Edmunds were due to start in October, and we were scheduled to participate in a concert in St Edmundsbury Cathedral, featuring a piece written for the occasion , Into the Light, by Paul Carr. This concert has been postponed until May 2022.
Our Come and Sing Messiah , open to all singers, followed by an evening concert for all participants with orchestra and a set of young soloists, was postponed until 17 April 2021, exactly forty years to the day since the fledgling EAC’s inaugural concert in the same venue with the same work. This postponed concert was subsequently cancelled.
Our two performances of Mendelssohn’s Elijah, in St Mary’s Church, Reigate, in December and in the Queen Elizabeth Hall, on London’s South Bank, in February were both casualties of the pandemic.
Last season’s aborted tour to Prague had been re-arranged for April 2021, with Dvorak’s Stabat mater as the central piece instead of Vaughan Williams’ A Sea Symphony. This had to be cancelled.
In December a reduced choir performed a Christmas concert that was live-streamed on YouTube from St Mary’s Church, Reigate. Donations, taken online, were shared with St Catherine’s Hospice.
Our sponsor, KMG Independent Ltd., had planned a fund-raising concert in the Hawth Theatre, Crawley, for the benefit of Cancer Research and St Catherine’s Hospice this also was cancelled.
Gavin Carr, brother of the composer and a well-known choir director, was to lead a singing day in May, exploring Paul Carr's Four N ew Seasons - this too had to be cancelled.
We had a concert planned for June in Reigate, in which we hoped to be able to give the world première of Paul Carr’s Four New Seasons , one movement of which is dedicated to the EAC, and Brahms’ Ein Deutsches Requiem . This turned out not to be possible, and in its place we live-streamed a rehearsal from St Mary’s Church, Reigate, of Autumn , “our” movement from Four New Seasons .
For the most part of the season, we held rehearsals on our normal evening via Zoom – not perfect, but beneficial in many ways. When guidelines allowed, we moved to rehearsing “outside” in a marquee, and then back at Wray Common Primary School. We retained the majority of our members, although not all of them participated in online rehearsals, and we even attracted some new members, one or two who not being local were able to join us for online sessions, and some of whom sang as visitors until such time as auditions could be held again.
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PLANS FOR FUTURE YEARS
In spite of the current uncertainty not only about the future path of the pandemic but also about the impact on potential audiences, the EACA has formulated plans for concerts and other activities in detail for the current year 2021/2022, the Chorale’s 42[nd] season. These plans are under constant review and revised as appropriate from time to time in the light of changing circumstances.
We have been able to hold our September Open Singing Day, exploring Mendelssohn’s Elijah . This was an opportunity for inviting singers to participate in our Elijah Challenge, whereby non-members could join us for our performance in November in the Queen Elizabeth Hall.
In October in St Mary’s Church, Reigate, we will be giving the world première performance of Paul Carr’s Four New Seasons , based on Vivaldi’s classic. “Autumn” is dedicated to the EAC. Each season has three movements, with texts from twelve poets, including Whitman, Rosetti, Shakespeare and Housman.
We return to the Queen Elizabeth Hall on London’s South Bank at the end of November for a performance of Mendelssohn’s Elijah , a choral favourite.
Dvorak’s Stabat mater was to be the work we performed in our collaboration with Eye Bach Choir and the Orchestra of the Prague Conservatoire, in concerts in the UK and in Prague. The tour has been cancelled, but we have retained the Stabat mater in our concert programme in March 2022.
The millennium celebrations for the Abbey of Bury St Edmunds were due to start in October, and we were due to participate in a concert in St Edmundsbury Cathedral, featuring a piece written for the occasion , Into the Light, by Paul Carr. This concert is now scheduled for May 2022.
In June and July we will be giving two performances of Thomas Tallis’ 40-part motet Spem in alium , originally planned as part of the EAC’s 40[th] anniversary celebrations. These concerts are in collaboration with the Ripieno Choir of Thames Ditton, with whom we have several members in common, and will also include selected movements from Rachmaninov’s Vespers .
A Sea Symphony singing day is planned for July, in preparation for two performances in the Autumn of 2022, either side of Vaughan Williams’ 150[th] birthday on 12 October. The venues for these concerts are the Dorking Halls, built to accommodate the Leith Hill Musical Festival with which Vaughan Williams’ name will forever be associated, and St Edmundsbury Cathedral.
TREASURER’S REPORT
At the start of the year, the total net asset position (after allowing for creditors, debtors and net current assets) was £36,411. At the end of the year, this figure had increased to £42,045. This increase of £5,634 was made up of a £2,519 deficit from the abbreviated concert programme, a £1 increase in the value of the Foundation Fund due to interest and £8,152 raised by donation, sponsorship, subscriptions and other fundraising efforts, less administration and rehearsal costs. Included in Debtors are two deposits for the use of the Queen Elizabeth Hall for concerts which were subsequently cancelled – these will be put towards the November 2021 QEH concert.
Perversely the pandemic has resulted in an improved financial position for the Chorale, and our increased reserves mean that we are able to undertake a full programme of activities with confidence.
The Foundation Fund is currently in a CAFBank “Gold” interest-bearing account. The interest earned is negligible, and an operation is in process to find an alternative and more productive investment vehicle.
The postponed tour to Prague and collaboration with the orchestra of the Prague Conservatoire Tour had to be cancelled due to travel restrictions. The hotel booking, which had been fully paid for, was cancelled in time to qualify for a 100% refund, which was paid back to us in several tranches. Final refunds to tourists were made in May 2021. No loss was suffered by the EAC.
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STATEMENT OF THE TRUSTEES Legislation applicable to charities requires trustees to prepare accounts for each financial yearthat give true and fair view of the state of affairs of the charity and of the financial artiVTty for that period. In preparing those financial ststements, the trustees are required to Select suitable accounting poliaes and then apply them consistently Make judgement5 and estimates that are reasonable and prudent: Prepare the financlal statements on a going concern basis unless it inappropriate to presume that the charity will continue to operate. The Trustees are resrK*nsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with The Charities Act 2011. We are also respjnsible for safeguarding the assets of the charity and hence for taking rea5OnaEe steps for the prevention and detection of fraud and other irregularities. The accounts have been verified by an Independent examlner. Signed on behalf of the Tru5tees- Edward MJrston TT•asurer Date.. 22->
INDEPENDENf EXAMINEWS REPORT TO THE TRUSTEES OF THE ENGUSH AKfs CHORALE AssoaATJON. A CHARITABLE INCORPORATED ORGAN1&4TION I report on the accounts of the company for the year ended 31 August 202P, which are set out on pages 9 to 13. Respectlve reSpbIlItIeS of twstets and examlner The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144{21 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to- examine the accounts under section 145 of the 2011 Act • to follow the procedures laid down in the general Directions glven by the Charity Commission under section 14515llbl of the 2011 Art • to stste whether particular matters have come to my attention. Basls of Independent examlnerfs feport My examlnatlon bvas carrfed out in accordancewith the general Directions given by the Charty Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also in¢lude5 consideration of any unusual items or disclosures ID the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provlde all the evidence that would be required in an audit and consequently no opinion Is given a5 to whether the accounts present a 'true and falr view and the report is limited to those matters set out in the next ststemenL Independent examlnerfs ststement In connection with rny examination. no matter has come to my attention: whlch glves me reasonable cause to believe that in any material respect the requirernents- to keep accounting records in accordance with section 130 of the 2011 Act and • to prepare accounts which accord V+th the accounting records and wmply with the accounting requirements of the 2011 Art have not been met. Andrew F Wilson 8A Rln8ley Park Avenue, Reigate RH2 7DN
Statement of Financial Affairs For the Year Ended 31 August 2021
| Income Donations, legacies, grants & Gift Aid Member subscriptions Other membership income Charitable Activities Fund-raising Activities Sundry income Bank interest Total income Expenditure Donations to charity Rehearsal costs Other membership costs Concerts Insurance & professional subscriptions Sundry expenses Total expenditure Net income/(expenditure) and net movement in funds for the year Reconciliation of funds Total funds brought forward Total funds carried forward |
2021 2020 Unrestricted Funds £ Endowment Fund £ Total All Funds £ Unrestricted Funds £ Endowment Fund £ Total All Funds £ 9,590 - 9,590 16,120 - 16,120 13,992 - 13,992 15,101 - 15,101 1 - 1 2,673 - 2,673 400 - 400 12,271 - 12,271 366 - 366 1,111 - 1,111 23 - 23 1,400 - 1,400 2 1 3 14 13 27 |
|---|---|
| 24,374 1 24,375 48,690 13 48,703 |
|
| 282 - 282 0 - 0 10,734 - 10,734 15,367 - 15,367 139 - 139 543 - 543 2,934 - 2,934 17,166 - 17,166 497 - 497 522 - 522 4,155 - 4,155 2,341 - 2,341 |
|
| 18,741 18,741 35,939 - 35,939 |
|
| 5,633 1 5,634 12,751 13 12,764 |
|
| 27,770 8,641 36,411 15,019 8,628 23,647 |
|
| 33,403 8,642 42,045 27,770 8,641 36,411 |
There are no other recognised gains or losses. All income and expenditure derives from continuing activities.
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Balance Sheet As at 31 August 2021 2021 2020 Notes Current Assets: Stock Debtors Cash at bank and in hand Total Current A55ets 354 5.955 36.368 42.677 31,403 57,483 Current Uabllltles: Creditors- amounts falling due within one year Total Llabllltles 632 632 21,072 Total Assets Less Current Llabllltles 42,045 36,411 Funds: Unrestrirted Funds Designated as Foundation Fund Total Funds as at 31 August 2020 33,403 8.642 42,045 27,770 8,641 36AII These financial statements were approved by the Trustee5 and were signed on their behalf by Clalre Kelly Chalrman of the Trustees Date 24.01.2022 10
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021
1. ACCOUNTING POLICIES
General information
The EACA is a Charitable Incorporated Organisation, incorporated in England and Wales. The address of its principal place of business is disclosed in the company information.
The principal activity of the charity is to advance, improve, develop and maintain public education in, and appreciation of, the art of music in all its aspects.
The company meets the definition of a public benefit entity in accordance with FRS 102. The financial statements are presented in Sterling and this is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest pound.
Basis of preparing the financial statements
These accounts have been prepared under the Historic Cost convention and on the accruals basis in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014.
These accounts have been prepared on a going-concern basis. The trustees have a reasonable expectation that the Association will continue in operational existence for the foreseeable future.
Turnover
Turnover comprises income from the following revenue streams: membership subscriptions, ticket sales and sponsorship of concerts, donations and legacies including gift aid and other income, all excluding value added tax.
HMRC’s rules on claiming Gift Aid on members’ subscriptions require us to estimate the value of any personal benefits that members receive in return for their subscription. We are not able to claim Gift Aid on this value. The trustees estimate the current value of tuition benefits received to be £24 per member per year.
Funds structure
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in the furtherance of the charitable objects. Unrestricted funds may include designated funds where the Trustees, at their discretion, have created a fund for a specific purpose. Restricted funds are funds which must be used in accordance with specific restrictions imposed by the donor or trust deed.
The EACA has a single restricted fund, the EAC Foundation Fund. This was originally established by The Music Trust in order to produce an annual income from invested capital which will enable the English Arts Chorale to perform an annual celebratory concert with the support of a professional orchestra and soloists. It was also intended to apply the income, to the extent possible given the above purpose, to support membership of the English Arts Chorale for those with appropriate musical ability who could not otherwise afford the annual subscription. As part of the original transfer agreement, the EACA committed to maintaining the EAC Foundation Fund under terms similar to those originally adopted by the Music Trust. A formal resolution confirming the basis of the Foundation Fund as an expendable endowment was confirmed at the first meeting of the Managing Committee following the transfer of assets.
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Stock
Stock consists of CDs, Christmas cards and refreshments which are held for resale. Items have been valued at the lower of cost and estimated selling price less costs to sell.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term instruments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction values and subsequently measured at their settlement value.
Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in the Income and Expenditure Account for the period.
2. TRANSACTIONS WITH MEMBERS AND CONNECTED PERSONS
The Trustees are required to confirm whether any member of the committee, or any person connected with them, received or is due to receive any remuneration for the year, directly or indirectly from the Charity's funds.
Leslie Olive received £6,401 (2020:£8,601) in professional fees and expenses during the year for rehearsals, concerts, singing days and other work for the choir throughout the year. This remuneration has been made in respect of his responsibilities as Artistic Director and as a professional musician serving the objects of the Association and not in view of his position as a trustee. This is in line with the requirements of the constitution. These payments are included in the financial statements.
3. STOCK
4.
| CDs Other stocks DEBTORS Gift aid receivable Prepaid Tour Expenses Other prepaid expenses, deposits, accrued revenue |
2021 (£) 273 81 354 2021 (£) 2,859 - 3,096 5,955 |
2020 (£) |
|---|---|---|
| 292 81 |
||
| 373 | ||
| 2020 (£) | ||
| 4,355 | ||
| 16,934 | ||
| 4,418 | ||
| 25,707 |
Financial assets carrying amounts included in the above are £5,955 (2020: £21,352). There were no impairment provisions at the year end (2020: £nil).
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5. CREDITORS AND CURRENT LIABILITIES
| REDITORS AND CURRENT LIABILITIES | ||
|---|---|---|
| Deposits for 2021 choir tour Deferred income Other accrued expenses |
2021 (£) - 638 -6 632 |
2020 (£) |
| 19,527 | ||
| - | ||
| 1,545 | ||
| 21,072 |
Financial liabilities carrying amounts included in the above are £632 (2020: £19,527).
6. UNRESTRICTED FUNDS
The Special projects reserve shown below represents funds that the Trustees, at their discretion, have allocated for a specific purpose.
| Special projects reserve Other unrestricted funds Total unrestricted funds |
2021 (£) 7,000 26,403 33,403 |
2020 (£) |
|---|---|---|
| 6,000 | ||
| 21,769 | ||
| 27,769 |
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This page does not form part of the examined accounts DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST AUGUST 2021
----- Start of picture text -----
Concerts &
Association other charitable TOTAL 2021
activities
INCOME
- - -
Ticket & programme sales
-
Subscriptions 13,992 13,992
- - -
Advertising
Donations & Sponsorship 6,122 609 6,731
Grants - - -
Gift aid 2,859 - 2,859
Fundraising 366 - 366
Music hire/sales 1 - 1
Refreshments - - -
Sundry income 23 400 423
Bank interest 3 - 3
Total Income 23,366 1,009 24,375
EXPENDITURE
Orchestra - - -
Conductor 5,803 728 6,531
Soloists & other artists - 575 575
Ticket sales commission - 16 16
- - -
Programme costs
Publicity 59 99 158
Rehearsal costs 4,931 - 4,931
-
Venue costs & staging 1,372 1,372
Music hire & royalties 10 77 87
Donations to charity - 282 282
Music hire/purchase 100 - 100
Refreshment costs - - -
-
Commissioning Fees 3,000 3,000
Insurance & professional subs 497 - 497
Other costs 813 379 1,192
Total Expenditure 15,213 3,528 18,741
Gross Surplus/(Deficit) 8,153 (2,206) 5,634
----- End of picture text -----
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