## **DRAFT Trustees’ Annual Report for the period** **From 1[st] July 2020 To 30[th] June 2021** **Charity name: Bristol Choral Society** ## **Charity registration number: 1157699** ## **Objectives and Activities** The objects of Bristol Choral Society are “to educate its members and the public in the Arts and Sciences, and in particular the Art and Science of Choral Music, and to contribute to the cultural life of the community, by the presentation of choral concerts and other activities”. Bristol Choral Society provides public benefit: through its concerts, all of which are open to the public, and at a wide range of prices; through its apprenticeship scheme which offers teenagers experience of and training in choral singing, without charge or audition; and through its Schools’ outreach programme which trained hundreds of local school children, and school staff, from disadvantaged areas, and gave them a chance to give a public performance. ## **Achievements and Performance** During 2020/2021 the Society promoted two online events including a composition competition, five online ‘Stay and Sing’ Events, and 1 virtual performance: |**01**|**July 2020**|Sing with Bristol Choral – excerpts from Verdi Requiem|Online| |---|---|---|---| |**08**|**July 2020**|Sing with Bristol Choral – Britten, Choral Dances|Online| |**15**|**July 2020**|Sing with Bristol Choral – Handel, Dixit Dominus|Online| |**06**|**August 2020**|Virtual Performance – Rachmaninov, Borogoditse Devo|YouTube| |**23**|**October 2020**|‘The Big Picture’ CD launch event|Online| |**13**|**December 2020**|The Mary Otty Carol Composition Prize Final|Online| We also gave choral scholarships to two young aspiring professional singers during the year. ## **Financial Review** ## **Summary** 2020/2021 was another unusual year for the choir, as while during planning for the season we hoped for a return to in person activities, with the continuing restrictions imposed due to the Covid-19 pandemic, most of our activities have been held online, with the exception of a small number of in person rehearsals held in the autumn of 2020 when restrictions permitted. The members agreed to a budgeted spend for events of £24,000, as at the time of budgeting we were unable to predict what we would be able to do, where or when, in line with our current strategy to reduce our reserves. Page **1** of **8** However, in total the society has seen an overall increase in funds of £2,560 as given the restrictions on the activities of amateur choirs imposed by the government, our income, including the continuing generosity of our patrons and friends who donated £2,805 in the year, exceeded our costs. ## **Concert income & expenditure** Total ticket sales income was £6,923 for the two online events we held. Costs for these events totalled £10,225. We incurred costs totalling £2,715 due to events being planned and then either cancelled or postponed due to the ongoing restrictions. We are proud that we continued to run our composition competition: this was achieved for an overall cost of £1,531 and resulted in the virtual performance of 5 newly composed carols, with prize money being awarded to two composers, and the winning piece due to be published in late 2021. Our stay and sing events ran at a loss of £909 this year; the committee took the decision to keep the cost of attendance low (the minimum ticket price for these events was £1) in an effort to provide inclusive musical activities during the lockdowns. ## **Subscription income and running costs** Membership dropped due to the pandemic, with a consequent reduction in subscription income. We had 116 paying members, and subs received were £21,263. However, running costs were £6,762 less than expected; the largest savings were on rehearsal venue with rehearsals being held largely online (£8,232), and on audition costs as auditions were not possible (£1,261). Additional costs include the building of a new website (£800), and the attendance of the musical director at most committee meetings due to the ever-changing planning requirements (£725). ## **Other income** Overall, other income was lower than expected. - Gift Aid was less than budgeted due to lower subscriptions. - Due to the need to provide pdf copies of scores, and to offer a wide variety of music to keep the members engaged during the lockdown, the society subsidised the licensing of musical scores at a cost of £1500. - As previously mentioned the decision was taken to run the Stay and Sings as an overall cost rather than as a fundraiser this year in order to offer accessible choral activities within our community. - CD sales were £1300 against a budget of £2000; this feels like a good result though in a year when we could not make any in person sales of CDs. ## **Looking ahead** The committee is optimistic that we will be able to return to activities almost as normal in 2021/22 and has therefore planned an ambitious programme of events which include filming a short performance which will include a recently rediscovered work by Elizabeth Poston, and four orchestral concerts in Bristol Cathedral. Financially we are expecting our plans could involve losses, due to: - Potentially lower tickets sales based on lower attendance during the winter due to Covid concerns. - Potentially lower revenues from membership subscriptions due to attrition experienced during the pandemic and being cautious about trying to increase membership too quickly while still remaining cautious about rehearsing in person. Page **2** of **8** The society currently holds excess reserves that it has found difficult to reduce over the last two years, and therefore hopes to use a portion of these reserves in the next season to carry out the plans outlined above, to contribute to the revival of live choral music within Bristol and to re-build the choir after the hiatus caused by the pandemic. Page **3** of **8** |**BRISTOL CHORAL SOCIETY**|**BRISTOL CHORAL SOCIETY**|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Outturn against budget 2020-21**||||||Autumn concert|Christmas concert|||January concert||||||| ||||||CANCELLED|Online|Online||||POSTPONED||CANCELLED|||CANCELLED| ||**Total**||||**Cancelled**
**November**
**concert**|**CD Launch**|**Christmas Prize concert**||||**Stravinksy/**
**Faure**||**Messiah**|||**VW/Finzi**| ||||||**23-Oct-20**|**23-Oct-20**||**12-Dec-20**|||**30-Jan-21**||**20-Mar-21**|||**12-Jun-21**| |Expected % ticket sales|Sell out:||8,000.00||**0%**|||||||||||| ||Budget||Acutal to
date||Actual|Actual|Actual|Budget|Variance|Actual|Budget|Variance|Budget||Actual|Budget| |**Concert Income**|**£**||||**£**|||**£**|||**£**||**£**|||**£**| |Ticket sales|2,000||6,923.27||0|2,596|4,327|2,000|2,327||0|0|0|||0| |Sponsorship|2,000||2,000.00||0|0|2,000|2,000|0||0|0|0|||0| |Programme sales|0||0.00||0|0|**0**|0|0||0|0|0|||0| ||4,000||8,923.27||0|2,596|6,327|4,000|2,327||0|0|0|||0| |**Concert Expenditure**||||||||||||||||| |Shortlisting|666||666.00|||**0**|666|666|0||**0**|0|0|||0| |Pre recording tracks / Filiming performance|3,600||2,998.00||0|0|2,998|3,600|602||0|0|0|||0| |Orchestra|0||506.00||506|0|0|0|0||0|0|0|||0| |Artists|0||463.10||0|0|400|0|-400|63|0|-63|0|||0| |Conductor|300||843.50||0|544|300|300|0||0|0|0|||0| |Organist/Pianist|0||0.00||0|0|0|0|0||0|0|0|||0| |Publicity|300||1,195.00||0|198|198|300|102|799|0|-799|0|||0| |Programmes|0||495.00||0|0|0|0|0|495|0|-495|0|||0| |Concert Hall|0||0.00||_0_|0|0|0|0||_0_|0|_0_|||_0_| |Organ/Piano hire|0||0.00||0|0|0|0|0||0|0|0|||0| |Stew ards|0||0.00||0|0|0|0|0||0|0|0|||0| |Box Office set up fee|0||96.00||0|0|0|0|0|48|0|-48|0||48|0| |Box Office|0||505.26||0|286|100|0|-100||0|0|0||120|0| |Orchestral scores|0||635.80||0|0|0|0|0|106|0|-106|0||530|0| |PerformingRights|70||87.60||0|0|88|70|-18||0|0|0|||0| |Sundries|2,600||4,448.72||0|1,339|3,110|2,600|-510||0|0|0|||0| ||7,536||12,939.98||506|2,366|7,859|7,536|-323|1,511|0|-1,511|0||698|0| |**Concert Surplus/-deficit**|**-3,536**||-4,016.71||-506|230|-1,531|-3,536|2,005|-1,511|0|-1,511|0||-698|0| |||||||||||||||||| |**Agreed budgeted concert deficit**|**-24,000**|||||||||||||||| |**Underspend/-overspend**|**19,983**|||||||||||||||| |||||||||||||||||| |subs rate|**Budget**||**Actual**||**Variance**|||||||||||| |**Subscriptions**|22,200||21,262.50||-937.50|||||||||||| |**Rehearsal and basic running costs**||||||||||||||||| |Net cost of Julyrehearsals(Eventbrite takings less costs)|1,462||1,612.79||-150.79|||||||||||| |Conductor and choral training|9,707||8,046.50||1,660.50|||||||||||| |Rehearsal room|9,350||1,117.50||8,232.50|||||||||||| |Rehearsal aids|0||1,565.52||-1,565.52|||||||||||| |Accompanist|2,890||3,115.00||-225.00|||||||||||| |Zoom for 12 months|600||623.88||-23.88|||||||||||| |Audition costs|1,300||39.00||1,261.00|||||||||||| |Committee expenses|800||1,319.85||-519.85|||||||||||| |Insurance & sundries|800||896.86||-96.86|||||||||||| |Piano tuning|300||282.00||18.00|||||||||||| |Generalpublicity- brochure &c|500||1,527.88||-1,027.88|||||||||||| |Website re-do & kit for zoom|0||800.00||-800.00|||||||||||| |Total runningcosts|**27,709**||**20,946.78**||**6,762.22**|||||||||||| |**Net running surplus**|**-5,509**||**315.72**||**5,824.72**|||||||||||| |||||||||||||||||| |**Non concert income**||||||||||||||||| |Tax reclaimed|5,106||4,616.75||-489|||||||||||| |Patrons,friends & donations|2,500||2,805.00||305|||||||||||| |Fundraising|200||380.32||180|||||||||||| |Net income from scores|0||-1,458.6~~7~~||-1,459|||||||||||| |Bank interest|600||614.22||14|||||||||||| |Programme advertising|0||0.00||0|||||||||||| |Gifts against collections|0||10.00||10|||||||||||| |Come and Sing|400||-908.69||-1,309|||||||||||| |Sales of CDs|2,000||1,302.47||-698|||||||||||| ||**10,806**||**7,361.40**||**-3,444.60**|||||||||||| |||||||||||||||||| |**Other income/-costs**||||||||||||||||| |CD Podcast|-250||-250.00|||||||||||||| |Choral Scholars|-500||-700.00|||||||||||||| ||**_-750_**||**_-950.00_**|||||||||||||| |||||||||||||||||| |**Surplus/-deficit before concerts**|**_4,547_**||**_6,727.12_**|||||||||||||| |**Concert surplus/-deficit**|**_-24,000_**||**_-4,016.71_**|||||||||||||| |||||||||||||||||| |**Net surplus/(-deficit)**|**_-19,453_**||**_2,710.41_**|||||||||||||| |||||||||||||||||| |Lost cheques|0.00||-150.00|||||||||||||| |||||||||||||||||| |**Net movement in funds**|||**_2,560.41_**|||||||||||||| Page **4** of **8** ||Bristol Choral Society|Bristol Choral Society|Bristol Choral Society|CharityNo|1157699|1157699|| |---|---|---|---|---|---|---|---| |||||CompanyNo|||| ||Annual accounts for the period||||||| ||Period start date||**01/07/2020**|**To**|Period end
date|30/06/2021|| ||||||||| ## **Section A Statement of financial activities (including summary income and expenditure account)** |**Recommended categories by activity**|**Recommended categories by activity**|Guidance Note|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Prior year**
**funds**| |---|---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**|**£**| |**Income(Note 3)**|||F01|F02|F03|F04|F05| |**Income and endowments from:**|||||||| |Donations and legacies||S01|28,684|2,300|-|30,984|38,117| |Charitable activities||S02|7,950|910|-|8,859|11,184| |Other trading activities||S03|5,638|-|-|5,638|4,432| |Investments||S04|614|-|-|614|891| |Separate material item of income||S05|-|-|-|-|32,620| |Other||S06|-|318|-|318|-| |**_Total_**||S07|42,886|3,527|-|46,413|87,245| |**Expenditure(Notes 6)**|||||||| |**Expenditure on:**|||||||| |Raising funds||S08|24,686|-|-|24,686|25,748| |Charitable activities||S09|12,205|3,910|-|16,115|21,450| |Separate material expense item||S10|||||50,970| |Other||S11|2,595|308|-|2,903|373| |**_Total_**||S12|39,486|4,217|-|43,703|98,541| ||||||||| |**Net income/(expenditure) before tax**
**for the reporting period**||S13|3,400|690
-|-|2,710|11,296
-| |Taxpayable||S14|-|-|-|-|-| |**Net income/(expenditure) after tax**
**before investmentgains/(losses)**||S15|3,400|690
-|-|2,710|11,296
-| |Net gains/(losses) on
investments||S16|-|-|-|-|-| |**Net income/(expenditure)**||S17|3,400|690
-|-|2,710|11,296
-| |**Extraordinary items**||S18|-|-|-|-|| |**Transfers between funds**||S19|-|-|-|-|-| |**Other recognised** **gains/(losses):**|||||||| |Gains and losses on revaluation of fixed assets for the
charity’s ow n use||S20|-|-|-|-|-| |Other gains/(losses)||S21|150
-|-|-|150
-|-| |**_Net movement in funds_**||S22|3,250|690
-|-|2,560|11,296
-| ||||||||| |**_Reconciliation of_**
**_funds:_**|||||||| |Total funds brought forw ard||S23|119,550|5,813|-|125,363|136,659| |**_Total funds carried forward_**||S24|122,801|5,123|-|127,924|125,363| ||||Page**5**of**8**||||| Bristol Choral Society Charity No 1157699 Company No **----- Start of picture text -----**
Section B Balance sheet
Restricted
Unrestricted income Endowment Total this Total last
y/e 30.06.2021 funds funds funds year year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) B01 - - - - -
Tangible assets (Note 14) B02 2,500 - - 2,500 2,500
Heritage assets (Note 16) B03 - - - - -
Investments (Note 17) B04 - - - - -
Total fixed assets B05 2,500 - - 2,500 2,500
Current assets
Stocks (Note 18) B06 5,571 - - 5,571 8,648
Debtors (Note 19) B07 1,436 - - 1,436 5,576
Investments (Note 17.4) B08 - - - - -
Cash at bank and in hand (Note 24) B09 116,316 5,523 - 121,839 112,286
Total current assets B10 123,323 5,523 - 128,846 126,510
Creditors: amounts falling due
within one year (Note 20) B11 3,422 - - 3,422 3,647
Net current assets/(liabilities) B12 119,901 5,523 - 125,424 122,863
Total assets less current liabilities B13 122,401 5,523 - 127,924 125,363
Creditors: amounts falling due
after one year (Note 20) B14 - - - - -
Provisions for liabilities B15 - - - - -
Total net assets or liabilities B16 122,401 5,523 - 127,924 125,363
Funds of the Charity
Endowment funds (Note 27) B17 - - -
Restricted income funds (Note 27) B18 5,523 5,523 5,813
Unrestricted funds B19 122,401 - 122,401 119,550
Revaluation reserve B20 -
Fair value reserve B21
Total funds B22 122,401 5,523 - 127,924 125,363
Guidance Note
**----- End of picture text -----**
Page **6** of **8** ## **Notes** ## **1. Accounting policies** These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP. Income and expenditure are accounted for in the period to which they relate, except for donations and income from Friends and Patrons, which are recognised in the period of receipt. Fixed assets are capitalised and are written off over their estimated useful lives. For the piano this is set at five years. 2. **Policy on reserves** - Bristol Choral Society aims to keep 75% of one year’s costs in reserve. Over the years the committee has retained additional reserves to cover the potential reduction in revenue during the prolonged closure of our main performance venue, Bristol Beacon, for refurbishment. **3. Trustees' (Committee members') expenses and remuneration** - No committee member received any remuneration directly from the Society. Trustees are reimbursed for payments they make on the Society's behalf and also for expenses that they incur when acting on the Society’s behalf. ## **4. Movement of funds** **----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Choral Scholars R To support Choral Scholar Scheme 3,803 300 - 1,000 - - 3,103
Outreach R To support Outreach Scheme 677 - - - - 677
Choir Tours R To pay for choir tours 1,314 - - - - 1,314
Collections R To pay for gifts 19 318 - 308 - - 29
General Fund UR 107,263 42,886 - 39,486 - - 150 110,514
Special Concert Reserve UR To pay for special concerts 10,466 - - - - 10,466
Piano Replacement Fund
(designated) UR To pay for new piano when needed 1,821 - - - - 1,821
Carol competition Fund R To support composition competition - 2,910 - 2,910 - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 125,363 46,413 - 43,703 - - 150 127,924
**----- End of picture text -----**
## **Designated piano replacement fund:** This fund is as in 2019/20 and contains the balance after the disposal of one piano (-£1,079) and the gain of a new piano which was donated and valued at £2,500. ## **Outreach Restricted Fund:** This represents money from grants, donations and net income from Outreach concerts that is set aside specifically for Outreach work with children. A small amount of the spend was for scores for apprentices, with the bulk being for the Ahoy! project as discussed above. ## **Choral Scholars Restricted Fund:** This was established in 2016-17 to hold revenues collected specifically to fund Choral Scholars. As at the end of the 202/2021 season the fund stands at £3,103. This will allow us to support 3 scholars for a year, but fundraising will be required to ensure the ability to support 4 scholars in the next season. Page **7** of **8** ## **Choir Tours Restricted Fund:** The balance carried forward represents money received for choir tours in excess of costs incurred and is to be used for future choir tours. ## **Structure, Governance and Management** Bristol Choral Society is a Charitable Incorporated Organisation, registered with the Charity Commission, Registered Charity number 1157699. The Society is managed by trustees, who meet six times a year as a committee to plan and review activities and budget. The trustees are all members of the choir, appointed by members vote at the Annual General Meeting, to serve a three-year term, which may be renewed once. |Trustees:|Joi Elizabeth Demery|Chair| |---|---|---| ||Amber Gamlin|Treasurer| ||Carole Kluth|Secretary| ||Kate Reading|Soprano Representative| ||Janet Miller|Alto Representative| ||Robert Pearce|Tenor Representative| ||David Rodgers|Bass Representative| ||Robert Convey|Concert Manager| ||Carla Murray|Chorus Manager| Registered Address: 80 Maple Road, Bristol, BS7 8RG ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date** Page **8** of **8** **----- Start of picture text -----**
Bristol Choral Society Charity No 1157699
Company No
Annual accounts for the period
Period end
Period start date To
01/07/2020 date 30/06/2021
**----- End of picture text -----**
## **Section A Statement of financial activities (including summary income and expenditure account)** |Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Investments
Other trading activities
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
Raising funds
Separate material item of income
Other
Other
Donations and legacies
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Charitable activities
Total funds brought forward
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03
28,684
2,300
-
7,950
910
-
5,638
-
-
614
-
-
-
-
-
-
318
-|
**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05
30,984
38,117
8,859
11,184
5,638
4,432
614
891
-
32,620
318
-| |---|---|---| ||42,886
3,527
-|46,413
87,245| ||24,686
-
-
12,205
3,910
-
2,595
308
-|24,686
25,748
16,115
21,450
50,970
2,903
373| ||39,486
4,217
-|43,703
98,541| |||| ||3,400
690
-
-|2,710
11,296
-| ||-
-
-|-
-| ||3,400
690
-
-|2,710
11,296
-| ||-
-
-|-
-| ||3,400
690
-
-|2,710
11,296
-| ||-
-
-
-
-
-
-
-
-
150
-
-
-|-
-
-
-
-
150
-
-| ||3,250
690
-
-|2,560
11,296
-| ||119,550
5,813
-|125,363
136,659| ||122,801
5,123
-|127,924
125,363| 20/02/2022 **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with*  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that _**Not applicable**_ support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }. **----- Start of picture text -----**
Yes* 
* -Tick as appropriate
No* 
**----- End of picture text -----**
## _**Please disclose:**_ _**(i) the nature of the change in accounting policy;**_ Not applicable _**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information;**_ Not applicable _**and**_ CC17a (Excel) 08/08/2021 1 _**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to**_ Not applicable _**periods before those presented, 3.44 FRS102 SORP.**_ ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). |Yes*

No*
|* -Tick as appropriate|| |---|---|---| |**_Please disclose:_**||| |**_(i) the nature of any changes;_**||No changes| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**||No changes| |**_(iii) where practicable, the effect of the change in one or_**||| |**_more future periods._**||| |||No changes| ## **1.5 Material prior year errors** **----- Start of picture text -----**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes* 
* -Tick as appropriate
No* 
Please disclose:
(i) the nature of the prior period error; no material errors identified
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
no material errors identified
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
no material errors identified
**----- End of picture text -----**
CC17a (Excel) 08/08/2021 2 ## **Section C Notes to the accounts (cont)** |**Recognition of income**
This is included in the accounts when receipt is probable and the amount receivable can
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
 it is more likely than not that the trustees will receive the resources;
 the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on**
**donations and gifts**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Income from interest,**
The charity has incurred expenditure on support costs.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
**Contractual income and**
**performance related**
**grants**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
**2.2 INCOME**
**Donated goods**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**|Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*| |---|---| CC17 FRS 102 SORP 08/08/2021 1 |**Grants with performance**
**conditions**
**2.4 ASSETS**
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
p
p
be measured reliably.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Intangible fixed assets**
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
They are valued at cost.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
**Income from membership**
**subscriptions**
**,**
**royalties and dividends**
**Heritage assets**
**Investments**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Investment gains and**
**losses**
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Settlement of insurance**
**claims**|
Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

Yes*
No*
N/a*

1000| |---|---| CC17 FRS 102 SORP 08/08/2021 2 Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. ## **progress** Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. ## **Debtors** The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. ## **Current asset investments** They are valued at fair value except where they qualify as basic financial instruments. ||Yes*|No*|N/a*| |---|---|---|---| ||||| ||Yes*|No*|N/a*| ||||| ||Yes*|No*|N/a*| ||||| ||Yes*|No*|N/a*| ||||| ||||| ||Yes*
|No*|N/a*| ||Yes*|No*
|N/a*| ||||| ||Yes*|No*|N/a*| ||||| ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17 FRS 102 SORP 08/08/2021 3 **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Note 3**|**Income**|||||||||| |---|---|---|---|---|---|---|---|---|---|---| ||||||**Restricted**|||||| ||**Analysis of income**||**Unrestricted**
**funds**||**income**
**funds**||**Endowment**
**funds**|
**Total funds**|**Prior year**|| |||||||||**£**|**£**|| |**Donations**|Donations and gifts - Friends and supporters||2,805||1,600||-|4,405|5,275|| |**and legacies:**|Donations - Choral Scholars||-||300||-|300|950|| ||Donations - Outreach||-||-||-|
-|126|| ||Gift Aid||4,617||400||-|5,017|5,639|| ||Legacies||-||-||-|
-|
-|| ||General grants provided by government/other
charities||-||-||-|
-|600|| ||Membership subscriptions and sponsorships
which are in substance donations||21,263||-||-|21,263|25,527|| ||Donated goods, facilities and services||-||-||-|-|
-|| ||Other||-||-||-|-|
-|| |||**Total**|28,684||2,300||-|30,984|38,117|| |||||||||||| |**Charitable**|Concert income - tickets/programme sales||6,014||910||-|6,923|7,816|| |**activities:**|Come & Sing event income||1,936||-||-|1,936|3,151|| ||Recording project income||-||-||-|
-|217|| ||Other||-||-||-|
-|
-|| |||**Total**|7,950||910||-|8,859|11,184|| |||||||||||| |**Other trading**|Fundraising income
||380||-||-|380|1,625|| |**activities:**|Vocal score & folder contributions||1,539||-||-|1,539|2,807|| ||Income from sale of CDs||3,719||-||-|3,719|-|| ||Other||-||-||-|
-|
-|| |||**Total**|5,638||-||-|5,638|4,432|| |||||||||||| |**Income from**|Interest income||614||-||-|614|891|| |**investments:**|Dividend income||-||-||-|
-|
-|| ||Rental and leasing income||-||-||-|
-|
-|| ||Other||-||-||-|
-|
-|| |||**Total**|614||-||-|614|891|| |||||||||||| |**Separate**|Choir Tour to Leipzig||-||-||-|
-|31,969|| |**material item**|Gifts
||-||318||-|318|435|| |**of income**|Choir participation in Spem in Alium project
(Gloucester)||-||-||-|
-|216|| |||**Total**|-||318||-|318|32,620|| |||||||||||| |**Other:**|Conversion of endowment funds into income||-||-||-|
-|
-|| ||Gain on disposal of a tangible fixed asset
for charity's own use|held|-||-||-|
-|
-|| ||Gain on disposal of a programme related
investment||-||-||-|
-|
-|| ||Royalties from the exploitation of intellectual
property rights||-||-||-|
-|
-|| ||Other||-||-||-|
-|
-|| |||**Total**|-||-||-|
-|
-|| |||||||||||| |**Other information:**
**TOTAL INCOME**|||42,886||3,527||-|46,413|87,245|| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**|||Donations for Choral Scholars programme: £950
Donations towards outreach programme: £126
Gift aid on restricted donations: £113
Grant for outreach programme: £600
Choir Tour to Leipzig: £31,969
Collections from members to purchase gifts: £435
Choir participation in Spem in Alium project: £216|||||||| |||||||||||| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||||||| |||||||||||| |**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**||||||||||| |||||||||||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**||||||||||| |||||||||||| |**This year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**||||||||||| |||||||||||| |**Last year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**
CC17a (Excel)||||||1||||08/08/2021| ## **Section C Notes to the accounts (cont)** ## **Note 6 Expenditure** **----- Start of picture text -----**
This year Last year
Restricted Restricted
Unrestricted income Endowment Unrestricted income Endowment
Analysis funds funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Rehearsal costs 15,883 - - 15,883 17,770 - - 17,770
Audition costs 39 - - 39 1,281 - - 1,281
Insurance 897 - - 897 725 - - 725
Brochure and general publicity costs 2,328 - - 2,328 1,530 - - 1,530
Committee and AGM expenses, inc website & cost
of accounting software 1,272 - - 1,272 718 - - 718
Piano costs 282 - - 282 245 - - 245
Cost of patrons / friends scheme - - - - 56 - - 56
Staging fundraising events - - - - 436 - - 436
Vocal score and folder costs 3,118 - - 3,118 2,987 - - 2,987
Total expenditure on raising funds 23,818 - - 23,818 25,748 - - 25,748
Expenditure on charitable activities:
Direct concert costs 10,030 2,910 - 12,940 16,249 - - 16,249
Come & Sing 2,103 2,103 1,969 - 1,969
Choral scholar costs - 1,000 - 1,000 - 905 - 905
Outreach costs not included above - - - - - 2,236 - 2,236
Cost of banking (taking credit/debit cards/paypal
fees) 71 - - 71 92 - - 92
Total expenditure on charitable activities
12,205 3,910 - 16,115 18,309 3,141 - 21,450
Separate material item of expense
Costs of recording CD with Delphian - - - - 17,615 - - 17,615
Choir tour to Leipzig - - - - - 32,700 - 32,700
Gifts - 308 - 308 - 438 - 438
Choir participation in Spem in Alium project - - - - - 216 - 216
Total - 308 - 308 17,615 33,355 - 50,970
Other
Subscription to rehearsal file site 196 - - 196 220 - - 220
Subscription to 'Zoom' for online rehearsing 672 - - 672 153 - - 153
Cost of CD sales 2,345 - - 2,345 - - - -
Cost of Podcast recording 250 - - 250 - - - -
Total other expenditure 3,463 - - 3,463 373 - - 373
TOTAL EXPENDITURE 39,486 4,217 - 43,703 62,045 36,495 - 98,541
**----- End of picture text -----**
## **Other information:** ## **Analysis of expenditure on charitable activities** |
Activity 1
Activity 2
Other
**Activity or programme**
**Total**|**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total this**
**year**
**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
- - - -
- - -
-
- - - -
- - -
-
- - - -
- - -
-
- - - -
- - -
-
**This year**
**Last year**| |---|---| **This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** Not applicable Not applicable CC17a (Excel) 08/08/2021 1 **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** **----- Start of picture text -----**
Freehold land & Other land & Plant, machinery and Fixtures, fittings and Total
buildings buildings motor vehicles equipment
£ £ £ £ £
At the beginning of - - - 2,500 2,500
the year
Additions - - - - -
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - - 2,500 2,500
14.2 Depreciation and impairments
**Basis SL or RB (Straight SL or RB SL or RB SL or RB SL or RB
Line or Reducing
Balance)
** Rate
At beginning of the - - - - -
year
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - - -
14.3 Net book value
Net book value at the - - - 2,500 2,500
beginning of the year
Net book value at the - - - 2,500 2,500
end of the year
14.4 Impairment
This year: Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
Last year: Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide: This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had - -
the assets been carried under the cost model.
14.6 Other disclosures
This year Last year
£ £
(i) Please state the amount of borrowing costs, if any, capitalised in the - -
construction of tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition - -
of tangible fixed assets.
(iii) Details of the existence and carrying amounts of property, plant and
equipment to which the charity has restricted title or that are pledged as
security for liabilities.
**----- End of picture text -----**
- _The "transfers" row is for movements between fixed asset categories._ - _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also_ CC17a (Excel) 08/08/2021 1 ## **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** _**Please complete this note if the charity holds any stock items**_ **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**|**ount of stock and work in progress analysed between**|**ount of stock and work in progress analysed between**| |---|---|---| |**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
Folders
481
Cups
668
Bottles
179
Scores - Weir The Big Picture
1,320
CDs - The Big Picture (1000 @ £5+VAT
each)
**_Added in period_**
- - - - -
Folders
-
Cups
-
Bottles
-
Scores - Weir The Big Picture
-
CDs - The Big Picture (1000 @ £5+VAT
each)
6,000
Score - Vaughan Williams Five Mystical
Songs
23
Scores Finzi Lo the Full Final Sacrifice
48
**_Expensed in period_**
- - - - -
Folders
-
Cups
-
Bottles
-
Scores - Weir The Big Picture
- 10
CDs - The Big Picture (1000 @ £5+VAT
each)
- 3,138
**_Impaired_**
- - - - -
**_Closing_**
**- 5,571**
**- -**
**-**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - -**
**-**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - -**
**-**
**Total this year**
- 5,571 - - -
**_Total previous year_**
- - - - -
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**This year**
**Last year**
**£**
**£**
**Stock**
**Donated goods**
**Work in**
**progress**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
481
668
179
1,320
- - - - -
-
-
-
-
6,000
23
48
- - - - -
-
-
-
- 10
- 3,138
- - - - -
**- 5,571**
**- -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
**Stock**
**Donated goods**
**Work in**
**progress**|| ||-|5,571 - - -| |||- - - -
**This year**
**Last year**
**£**
**£**| CC17a (Excel) 08/08/2021 1 **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
- -
1,436.0 5,575.6
- -
1,436.0 5,575.6| |---|---| ## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)** |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -| |---|---| CC17a (Excel) 08/08/2021 1 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- - - -
- - - -
1,879 1,053 - -
- - - -
1,543 2,593 - -
- - - -
- - - -
**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**| |---|---| ||3,422 3,647 - -| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income**_ |**_ferred_**|| |---|---| |**riods**
**This year**
_Tickets sold for concert that_
_has been postponed to_
_future financial year. -_
_£1,410.59_
_Programme advertising_
_income for cancelled_
_concerts held over to future_
_programmes:- £132.50_|**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**
| ||- -| _**Please explain the reasons why income is deferred.**_ _**Movement in deferred income account**_ **Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period** CC17a (Excel) 08/08/2021 1 **Section C Notes to the accounts (cont)** **Note 24 Cash at bank and in hand** |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**Last year**
**£**
**£**
- -
- -
121,839 112,287
- -
121,839 112,287| |---|---| CC17a (Excel) 08/08/2021 1 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ **----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Choral Scholars R To support Choral Scholar Scheme 3,803 300 - 1,000 - - 3,103
Outreach R To support Outreach Scheme 677 - - - - 677
Choir Tours R To pay for choir tours 1,314 - - - - 1,314
Collections R To pay for gifts 19 318 - 308 - - 29
General Fund UR 107,263 42,886 - 39,486 - - 150 110,514
Special Concert Reserve UR To pay for special concerts 10,466 - - - - 10,466
Piano Replacement Fund
(designated) UR To pay for new piano when needed 1,821 - - - - 1,821
Carol competition Fund R To support composition competition - 2,910 - 2,910 - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 125,363 46,413 - 43,703 - - 150 127,924
Yes* No*
Fund balances carried forward include assets and liabilities denominated in a foreign currency  
If yes, please state the basis on which the assets and/or liabilities have been translated into
sterling (or the currency in which the accounts are drawn up).
**----- End of picture text -----**
CC17a (Excel) 08/08/2021 1 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ **----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Choral Scholars R To support Choral Scholar Scheme 3,645 1,063 - 905 - - 3,803
Outreach R To support Outreach Scheme 2,187 726 - 2,236 - - 677
Choir Tours R To pay for choir tours 2,045 32,185 - 32,916 - - 1,314
Collections R To pay for gifts 22 435 - 438 - - 19
General Fund UR 116,472 52,836 - 62,045 - - 107,263
Special Concert Reserve UR To pay for special concerts 10,466 - - - - 10,466
Piano Replacement Fund
(designated) UR To pay for new piano when needed 1,821 - - - - 1,821
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 136,659 87,245 - 98,541 - - 125,363
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**Fund balances carried forward include assets and liabilities denominated in a foreign currency** ||Yes*||No*| |---|---|---|---| ||||| CC17a (Excel) 08/08/2021 1 ## **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** Other losses of £150 recorded relate to a number of cheques that were posted to our bank on 12th January however they were never paid into our account. £50 - CD Sales to members £45 - Friend donation from member of the public £55 - Payments for scores from members CC17a (Excel) 08/08/2021 1 BRISTOL CHORAL SOCIETY INDEPENDENT EXAMINER'S REPORT TO ThE TRUSTEES FOR TrIE YEAR ENDED 30 JUNE 2021 We have examined the ffina￿l￿ statements set out on 1 to 8. Respective responsibilities of trnstees and examlner The charity's trustees are responsible for the preparation of ac￿unts. The charivs members consider that an audit is not required for this year under section 144 of the Charities Aet 2011 (the Charibes Acl) and that an indepeNJent examination is need&J. It is our responsibility to.. • examine the ￿)Unts under section 145 ofthe Charibes ACL . to folbw the procedures laky down in the general Directions given by the Charity Commission (under section 14515)Ibl of the charit￿ Act), and • to stale whether particuL4r rn*ers have come to our attention. Basis of Independent examine¢s rnport Our examin*ion was carrted out in accI)rdan￿ wth the General Directions given by the Chanty C(Jmm1ss￿n. An examination includes a ￿VIeW of the accL)unting records kept by the charity and a comparison of the accounts presented those records. It also includes consideration of any unusual items or disdosures in the acctsjnts. and seeking expLanations from trustees conceming sud) matters. The prc¢edures undertaken do not provide all the evidence that would be required in an audiL , and consequently no opinion is given as to whether the a¢￿Unts present a Irue and fairf view and the report is limited to those matter5 Set out in the statement below. This report is made to you in accordance with the terms of our eng￿ement and for no other purp)se. To the fullest extent permtited by law. we do not a￿pt Of assume responsibility to anyone other than the trustees. for our work or for this rep) Indepondent examinerfs $tat•ment In conneGtion with our examinatton, no matter has come to our attenbon". which gives us reasonable cause to believe that in. any material respect. Ihe requirements.. to keep accounting records in 8cur(lance with section 130 of the Charityas Ad; and to prepare acc4)unts whith acwd with the acwunting reccKds and compty with the accounb.ng r8]uirements of the Charities Act and the Regulations have not teen met or 2. to whth, in my opinion. attenb'on should be drawn in order to enablo a proper understsnding of the acccyjnts to be reached. TYRRELL PROCTER Chartered Accountants Beaufort House 113 Parson Street Bristol 8S3 SQH 2021 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of CHOAAL On accounts for the year ended Charity no (rf any) 2011. 266 h72 Set out on pages I report to the trustees on my examination of the a¢xounts of the above Charty (Ihe Trusf) for the year ended Responsibilities and As the charity trustees of the Trust. you are responsible for the preparation basis of report of the aC￿UnIS in accordance wth the requirements of the Charities Act 20111lhe ACV). I report in respect of my exarnination of the TTUSt's accounts carried out under section 145 of the 2011 Act and in carrying out my examination. I have followed the applicable Directions given by the Charity Commission under section 145{51{b} of the Act. I have completed my examination. I confiTh that no material matters have come to my attention (other than that disclosed below ') in connection with the examination whith gNes me rause to believe that in, any material respect: acccHJntirwJ recxjrds were t￿1 kept in acA))rdance with section 130 of the Act or the accounts do not accord with the actounting records Independent examinerfs statement I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the a￿￿nts to be reached. ' Please delete the words in the brackets rfthey do not apply. Signed: Date: i021 Name: D F. Relevant professional qualification(sl or body (if any): Address: /bu 6ois IER October 2018 Section B Disclosure Onty ojmplete if the examiner needs to hwhlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Glve here brief details of any Items that the examiner wlshes to disclose. IER October 2018