THE ENGLISH ARTS CHORALE ASSOCIATION
Registered Charity No. 1153599
ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2022
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 2022
CHARITY TRUSTEES
Vacancy Rosemary Scott Edward Marston
Leslie Olive Nigel Green Alison Martin Catherine Nasskau Dianne Mitchell Christine Arnold
Chairman Secretary Appointed 11.04.2022 Treasurer Re-appointed 11.04.2022 Artistic Director
Appointed 26.04.2022 Appointed 11.04.2022
Claire Kelly Chrysogon Smith Susan Rees
Resigned 11.04.2022 Resigned 11.04.2022 Retired 11.04.2022
PRINCIPAL BANKERS
Charities Aid Foundation 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
PRINCIPAL ADDRESS
60 Tanyard Way Langshott Horley Surrey RH6 9PG
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022
The Trustees present their annual report and financial statements of the charity for the year ended 31 August 2022. 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 2022 was therefore the eighth 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
In spite of the uncertainty caused by the pandemic, the EACA was able to hold a full season of events during 2021/2022, the Chorale’s 42[nd] season.
We held an Open Singing Day in September, exploring Mendelssohn’s Elijah , under the baton of Leslie Olive. This was an opportunity for inviting singers to participate in our Elijah Challenge, whereby nonmembers could join us for our performance in November in the Queen Elizabeth Hall. Twenty-one singers joined us for the day, five of whom participated in the concert.
In October in St Mary’s Church, Reigate, we gave 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 returned 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. A critically well-received performance was enjoyed by a disappointingly-small audience – in normal times, we would have sung to a full house.
In Reigate in April we gave a performance of Dvorak’s Stabat mater – this was the piece that we were going to take to Prague in the second abortive attempt at an overseas tour.
The millennium celebrations for the Abbey of Bury St Edmunds were finally able to take place, and we participated in a concert in St Edmundsbury Cathedral, featuring a piece written for the occasion , Into the Light, by Paul Carr, along with Eye Bach Choir and the Suffolk Philharmonic Orchestra. On the previous evening we sang selected movements from Rachmaninov’s All Night Vigil by candlelight in St Edmundsbury Cathedral.
In June and July we gave two performances of Thomas Tallis’ spectacular 40-part motet Spem in alium , originally planned as part of the EAC’s 40[th] anniversary celebrations. These concerts were in collaboration with the Ripieno Choir of Thames Ditton, with whom we have several members in common, and also included selected movements from Rachmaninov’s Vespers and other pieces. The two concerts took place in St Mary’s Church, Reigate, and in The Church of Our Lady of Lourdes in Thames Ditton.
We have maintained our membership in spite of the reduced level of activity caused by the Covid pandemic, and finished the season with 54 members.
PLANS FOR FUTURE YEARS
In the autumn of 2022, either side of Vaughan Williams’ 150[th] birthday on 12 October, we are giving two performances of his majestic first symphony, A Sea Symphony . 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. Also in the programme is his second symphony, A London Symphony, or as Vaughan Williams put it “a symphony by a Londoner”.
We continue our tradition of inviting local singers to join us in two Open Singing Days, on the Verdi Requiem in November and on Mozart’s Requiem in February. We are also holding two open repertoire rehearsals, one on Haydn’s Nelson Mass and one on Mozart’s Mass in C-minor.
In early December in St Mary’s Church, Reigate, we will be singing the Christmas music from Handel’s Messiah, along with other seasonal gems
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In 2023, our March concert features Fauré’s Requiem and the Sunrise Mass by Gjeilo.
A tour to Umbria in April is in the early stages of preparation, for EAC members and close associates. A full season concludes in July with a performance of the Duruflé Requiem and Poulenc’s Gloria.
TREASURER’S REPORT
At the start of the year, the total net asset position (after allowing for creditors, debtors and net current assets) was £42,045. At the end of the year, this figure had decreased to £28,056. This fall of £13,989 was made up of a £12,305 deficit from the abbreviated concert programme, the transfer of £2,294 from Reserves to the P&L account as a result of the winding-up of the Foundation Fund, and £610 raised by donation, sponsorship, subscriptions and other fund-raising efforts, less administration and rehearsal costs.
The Foundation Fund was set up, as an Expendable Endowment, when the EACA was formed in 2014, and replicated a similar fund of The Music Trust, under whose auspices the English Arts Chorale had previously performed. This was a condition for the EACA to receive the residual funds in the Music Trust fund when the Music Trust was wound up. The major objective of the fund was to accrue enough capital to generate sufficient income to pay for a major orchestral concert every year. The money inherited from the Music Trust was a little over £6200. This was augmented by income generated by a singing day, and the fund latterly stood at around £8600. A secondary objective of the fund was to facilitate membership of the EACA for those who could not afford the membership fee. In the Trustees opinion, it was clear that the first objective was never going to be met without either a huge influx of funds or a massive rise in interest rates neither of which were likely to happen to the extent necessary. The second objective is already enshrined in the membership policy of the EACA. The decision was made therefore to wind the fund up, and this was agreed at a meeting of the Trustees on 16/06/2022. Income from the singing day was returned to the P&L, and the balance was transferred from Restricted Funds to Unrestricted Funds.
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STATEMENT OF THE TRUSTEES Legislation applicable to charities requ1$ trustees to prepare accounts for each financial year that Bive a true and fair vlew of the state of affairs of the charity and of the financial actNity forthat period. In preparing those financial statements, the trustees are required to Selert suitable accounting [111¢1es and then apply them conslStently- Make judgements and estimates that are reasonable and prudent: Prepare the financial statements on a going concern basis unless it Is Inappropriate to pSuMe that the charity will continue to operate. The Trustees are responsible 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 Art 2011. We are also responsible for safeguarding the assets of the charity and hence for takin8 reasonable steps for the prevention and detection of fraud and other irre8ularltSes. The accounts have been verified by an independent examiner. Signed on behalf of the Trustees: Edward Marston Treasurnr Date: -o2-23
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ENGLISH ARTS CHORALE ASSOCIATION, A CHARITABLE INCORPORATED ORGANISATION I report on the accounts of the company for the year ended 31 August 2022, which are Set out on pages 9 to 13. Respertive responsibilities of trustees and examiner The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144121 of the Charities Art 2011 (the 2011 Act) and that an independent examination is needed. The charitls gross income did not exceed £250.0. It is my responsibility to.. examine the accounts under section 145 of the 2011 Act to follow the procedures laid down in the 8eneral Directions given by the Charity Commission under section 145I5llbl of the 2011 Art to State whether particular matters have come to my attention Basls of Independent examlnerfs report My examination was carried out in accordance with the 8erieral Direction5 gwen by the Charity Commlsslon. 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 includes consideration of any unusual Items or disclosures in the accounts. and seeking explanations from you as trustee5 concerning any such matters. The protedvies undertaken do not provide all the evidence that would be required in an audit and consequently no opinlon Is glven as to whether the accounts present a 'true and fair view, and the report is limited to those matter5 set out in the next statement. Independent examlnerfs statement In connection with my examination, no matter has come to my attention.. which gives me reasonable cause to believe that in any material respect the requirements: to keep accountlng records in accordance with section 130 of the 2011 Act and to prepare accounts which accord with the accounting records and comply wlth the accountln8 requirements of the 2011 Act have not been met. Andrew Wllson Date: otr- 02- 2¢>iX
Statement of Financial Affairs For the Year Ended 31 August 2022
| 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 Transferred to P&L Transferred to Unrestricted Funds Total funds carried forward |
2022 2021 Unrestricted Funds £ Endowment Fund £ Total All Funds £ Unrestricted Funds £ Endowment Fund £ Total All Funds £ 5,736 - 5,736 9,590 - 9,590 14,445 - 14,445 13,992 - 13,992 18 - 18 1 - 1 10,385 - 10,385 400 - 400 359 - 359 366 - 366 2,326 - 2,326 23 - 23 14 - 14 2 1 3 |
|---|---|
| 33,283 - 33,283 24,374 1 24,375 |
|
| 0 - 0 282 - 282 16,933 - 16,932 10,734 - 10,734 30 - 30 139 - 139 26,214 - 26,214 2,934 - 2,934 437 - 437 497 - 497 1,364 - 1,364 4,155 - 4,155 |
|
| 44,978 44,978 18,741 - 18,741 |
|
| -11,695 - -11,695 5,633 1 5,634 |
|
| 33,403 8,642 42,045 27,770 8,641 36,411 |
|
| -2,294 -2,294 |
|
| 6,348 -6,348 - |
|
| 28,056 - 28,056 33,403 8,642 42,045 |
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 2022 2022 2021 Current Assets: Stock Debtors Cash at bank and in hand Total Current Assets 305 9.310 26.661 36.276 354 5,955 36,368 42,677 Current Uabllltles: Credltors- amounts falllng due within one year Total Llabllltles 8,220 8,220 632 632 Total Assets L•ss Cuffent Uabllltles 28.056 42.045 Funds: Unrestricted Fund5 Totsl Funds as at 31 Auiityt 2022 28,056 28.056 33,403 42,045 These flnanclal statements were approved by the Trustees and were sl8ned on thelr behalf by Secretsry to the Trustees Date 10
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
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.
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
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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 £11,568 (2021:£6,401) 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 Other prepaid expenses, deposits, accrued revenue |
2022 (£) 246 59 305 2022 (£) 2,897 6,413 9,310 |
2021 (£) |
|---|---|---|
| 273 81 |
||
| 373 | ||
| 2021 (£) | ||
| 2,859 | ||
| 3,096 | ||
| 5,955 |
Financial assets carrying amounts included in the above are £9,310 (2021: £5,955). There were no impairment provisions at the year end (2021: £nil).
5. CREDITORS AND CURRENT LIABILITIES
| REDITORS AND CURRENT LIABILITIES | ||
|---|---|---|
| Deferred income Other accrued expenses |
2022 (£) 7,420 800 8,220 |
2021 (£) |
| 638 | ||
| -6 | ||
| 632 |
Financial liabilities carrying amounts included in the above are £8,220 (2021: £632).
6. UNRESTRICTED FUNDS
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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 |
2022 (£) 5,000 23,056 28,056 |
2021 (£) |
|---|---|---|
| 7,000 | ||
| 26,403 | ||
| 33,403 |
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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 2022
----- Start of picture text -----
Concerts &
Association other charitable TOTAL 2022
activities
INCOME
-
Ticket & programme sales 10,106 10,106
-
Subscriptions 14,446 14,446
- - -
Advertising
Donations & Sponsorship -1,557 4,396 2,839
Grants - - -
Gift aid 2,897 - 2,897
Fundraising 359 - 359
Music hire/sales 18 - 18
Refreshments - 279 279
-
Sundry income 2,325 2,325
Bank interest 14 - 14
Total Income 18,502 14,781 33,283
EXPENDITURE
Orchestra - 6,928 6,928
Conductor 7,768 4,168 11,936
Soloists & other artists - 4,574 4,574
Ticket sales commission - 306 306
Programme costs - 482 482
Publicity 4 1,893 1,897
Rehearsal costs 7,532 843 8,375
-
Venue costs & staging 7,452 7,452
Music hire & royalties 23 295 318
- - -
Donations to charity
Music hire/purchase 766 - 766
Refreshment costs - 50 50
Insurance & professional subs 437 - 437
Administration 953 - 953
Other costs 409 95 504
Total Expenditure 17,892 27,086 44,978
Gross Surplus/(Deficit) 610 (12,305) (11,695)
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