## **Trustees’ Annual Report for the period**
## **From 1[st] July 2021 to 30[th] June 2022**
## **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 has trained hundreds of local school children, and school staff, from disadvantaged areas, and given them a chance to give a public performance.
## **Achievements and Performance**
During 2021/2022 the Society promoted four concerts:
|**06**|**November 2021**|Five Mystical Songs – works for Choir and Orchestra by Elizabeth|Bristol|
|---|---|---|---|
|||Poston, Gerald Finzi, Gustav Holst, Jean Sibelius and Ralph Vaughan|Cathedral|
|||Williams||
|**11**|**December 2021**|Messiah – two performances of extracts from_Messiah_by Handel.|Bristol|
||||Cathedral|
|**26**|**March 2022**|Mozart Treasures – works for Choir and Orchestra by Mozart|Bristol|
||||Cathedral|
|**11**|**June 2022**|Schubert Mass in A flat minor|Bristol|
||||Cathedral|
We gave choral scholarships to three young aspiring professional singers during the year.
We offered free tickets to our summer concerts to Ukrainian refugees and their hosts, and this offer was taken up by around 40 people and much appreciated by the community.
The choir and its Music Director, Hilary Campbell were also awarded the following awards during the year:
- RPS (Royal Philharmonic Society) Inspiration Award
- Making Music Best project with a focus on new music (21st century)
Page **1** of **8**
- Making Music Best vocal group music director
## **Financial Review**
## **Summary**
2021/2022 saw the choir return to in-person music making, with 36 rehearsals and four live concerts in Bristol Cathedral. The committee budgeted a deficit of £37.7k to cover these activities, plus a filming project of a rediscovered piece by Elizabeth Poston, and the choral scholars programme. The actual deficit for the year was £24.7k with the underspend of £13k being due to the cancellation of the filming project (as another choir recorded the piece before us), only recruiting three choral scholars, lower than budgeted running costs, and slightly lower than budgeted concert costs. The overall result is a reduction in total funds from £127,924 to £103,201, in line with the committee’s desire to reduce the reserves being held by the society.
## **Concert income & expenditure**
Total ticket sales income was £20,141 for the four concerts we performed. This was £3,059 less than budgeted, due in part to the decision to maintain social distancing for our audiences for all the concerts except the summer concert when we returned to normal seating arrangements. However, concert costs were £5,810 under budget at a total cost of £47,977, mainly due to underspend on concert publicity and the sundries budget which was included to cover any unforeseen costs of staging concerts during a pandemic.
We planned a Come & Sing event for the spring; however this was cancelled due to low ticket sales and to avoid incurring losses.
## **Subscription income and running costs**
With the return to in person rehearsals and concerts we were pleased to see membership gradually increasing. We had 126 paying members by the end of the season (a net increase of 10 since last season), an increase of £1,134 on last year (the rate of subs was also increased). Total subs received were £22,396.50. Running costs came in £4,265 under budget due to lower-than-expected charges for our rehearsal space and a number of other costs being slightly lower than expected. However, the running costs still exceeded subscription income by £5,400. However, we did incur an extraordinary cost of £2,000 to build a new website and move the society onto a new online administration platform.
## **Other income**
Overall, other Income was £1.6k lower than budgeted, however this figure is skewed by the revaluation of our CD stocks to £0 (at a cost of £2.7k) as sales have unfortunately dropped off with none sold since March 2022.
Gift aid claimed was largely as expected, donations from patrons & friends were more than double what was budgeted.
Fundraising is still lower than pre-pandemic with activities being hampered for most of the season by various Covid restrictions and by the need to cancel the planned Come & Sing event due to low ticket sales.
## **Looking ahead**
The plan for 2022/2023 is ambitious, including four live concerts, a second recording project of new and previously unrecorded choral and vocal music, a choral weekend for members, an exchange trip marking 75 years of Bristol’s twinning with Hanover, and a choir tour to Salamanca in Spain. In addition, we plan to re-invigorate the society’s popular Come & Sing events.
Page **2** of **8**
BRISTOL CHORAL SOCIET
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141
471
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Page3of8
Bristol Choral Socièty
Charity No
Company No
1157699
Annual accounts for tr
eriod
Period end
date
Period startdat?
0110712021
To
301W2022
Section A Statement of financial activities (including summary
income and expenditure account)
Ro*lctèd
Unrn*i¢ted in¢ome Endowment
funds
funds
funds
Prior year
funds
Recommended catsgories by activity
Total funds
Incon* (Note 3)
Ine¢)m• and •ndowm•nts from:
tKJnatK)ns and *ac*s
Qwritab*
F01
F02
F03
F04
F05
33.309
581
33.8
30.984
(Jher tradiro aclNitBs
knveslrrEnts
J3
1.526
5,638
614
565
Separate Trterial lernof incc¢rB
318
46,413
Total
Expenditure (Notes 6)
Exptndttur• on..
PaK%ng funds
gJ7
56,6CQ
581
57,181
48,010
50,310
16,115
Sèparate ftxtérial ex¥8 lem
S10
S11
2,903
43,703
Totsl
S12
76,707
79,007
Net incon*l(expenditure) before L
for the reporting period
Tax payab
Net Incon*l(oxpendlture) after tax
before investn*nt gainsl(losses)
t gainsllk)ssesl On
inveslrTEnts
S13
20,107
1.719
21,826
2,710
S14
S15
20.107
1.719
21,826
2.710
S16
Net incomel(expenditure)
Extraordinary iierr
Transfers between funds
Other recognised gainsl(losses):
S17
20,107
1,719
21,826
2,710
S18
S19
Gains ar k>sses on revaluakn of fixed assets for
chartys (Hn usè
(Xher gainsllk>ssesl
2.896
2,896
24,722
150
2,560
Net movement In fiinds
1.719
Reconclllatlon of
funds."
Total funds brougm forward
S23
122,801
99,798
5,123
127,924
103,202
125,363
127,924
Total funds carried forward
S24
Page40
Bristol Choral Sctiety
Cfrtrity Njo
Comp31! No
1157699
Section B
Balance sheet
Re*rf¢trd
Lknre*lcled Income Endowment Totsl thls
fund8
funds
funds
year
Totsl last
year
yle 30.06.2022
Fixed assets
Intanglble assets
Tangible assets
Heritage assets
Investn*nts
F01
F02
F03
F04
F05
(Note 15)
(Note 14)
(Note 16)
(Note 17)
Total fixed assets
Current assets
Stocks
2,5CK)
2,5(X)
(Note 18)
(Note 19)
(Note 17.4)
2.398
6.207
5,571
1,436
Debtors
Inv8stm8nts
6.207
Cash at bank and In hand {Note 24)
Total current assets B10
111,076
119,680
111,076
119.680
121,839
128,846
Creditors: anUnts falllng duo
within one ypar
(Note 20)
B11
3,422
Net current aSsetlIabilitieS) B12
119,680
119,&90
125,424
Total assets less current liakn"lities B13
122.180
122,180
127,924
Creditors: anx*unts falling due
after one s•ar
(Note 20)
Provisions for liabilities
B14
18,978
18,978
B15
Total net assets or liabilities
Funds of the Charity
Endowment funds (Note 2n
Restrictsd inconp funds (Nots 27)
Unrostrlctad funds
B16
103.202
103.202
127,924
B17
B18
5,523
122,401
B19
99,798
99.798
Revaluation reserve
Fair value reservo
Total funds
103,202
103,202
127,924
Page5of8
## **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.
## **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. With the Bristol Beacon expected to re-open in autumn 2023 activities are now planned to reduce these reserves to a level in line with the choir’s policy.
## **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**
## **Designated piano replacement fund:**
This fund is as in 2020/2021 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. Due to the Covid pandemic no outreach projects were possible during 2021/2022.
## **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 2021/2022 season the fund stands at £885. Fundraising will be required to ensure the ability to support 4 scholars in the next season.
Page **6** of **8**
## **Choir Tours Restricted Fund:**
The balance carried forward represents money received for choir tours in excess of costs incurred. Part of this excess is to be used in 2022 to help fund a choir weekend near Bristol. The decision was taken to use some of the funds for this weekend to reduce the cost and make the weekend accessible to as many members of the choir as possible. We also plan to use part of this fund to support one of our choral scholars from 2021/2022 joining the choir as soloist on the upcoming tour to Spain in spring 2023.
## **New Music Fund:**
Bristol Choral Society won a Making Music award for new music in November for 2021 for our Carol Competition from the previous season. The prize was a donation of £500 which is to be used by the society for future new music projects. It is planned to use this donation to pay for a soloist on our upcoming recording of a piece commissioned by the RPS which the society will premiere in spring 2023.
## **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 Annette Milburn 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)**|Joi Elizabeth Demery|Carole Marion Kluth||
Page **7** of **8**
**Position (eg** Chair Secretary **Secretary, Chair, etc) Date** 20.12.2022
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
7/1/2021 date 6/30/2022
**----- End of picture text -----**
## **Section A Statement of financial activities (including summary income and expenditure account)**
|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|
|---|---|---|---|---|---|
|e||||||
|**Recommended categories by activity**
Guidance Not
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
33,309 581 - 33,890 30,984
Charitable activities
S02
21,200 - - 21,200 8,859
Other trading activities
S03
1,526 - - 1,526 5,638
Investments
S04
565 - - 565 614
Separate material item of income
S05 - - - - -
Other
S06 -
- - 318
**_Total_**
S07
56,600 581 - 57,181 46,413
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
28,632 - - 28,632 24,686
Charitable activities
S09
48,010 2,300 - 50,310 16,115
Separate material expense item
S10 -
-
Other
S11
66
- 66 2,903
**_Total_**
S12
76,707 2,300 - 79,007 43,703
S13 - 20,107 - 1,719 - - 21,826 2,710
Tax payable
S14
- - - - -
S15 - 20,107 - 1,719 - - 21,826 2,710
S16
- - - - -
**Net income/(expenditure)**
S17 - 20,107 - 1,719 - - 21,826 2,710
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - 2,896 - - - 2,896 - 150
**_Net movement in funds_**
S22 - 23,003 - 1,719 - - 24,722 2,560
**_Reconciliation of funds:_**
Total funds brought forward
S23 122,801 5,123 - 127,924 125,363
**_Total funds carried forward_**
S24 99,798 3,404 - 103,202 127,924
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax**
**for the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fxed assets for the
charity’s own use||||||
||-|-|-|-|-|
||- 2,896|-|-|- 2,896|- 150|
||- 23,003|- 1,719|-|- 24,722|2,560|
|||||||
||122,801|5,123|-|127,924|125,363|
||99,798|3,404|-|103,202|127,924|
Bristol Choral Society Charity No 1157699 Company No
## **Section B Balance sheet**
|
**Section B Balance sheet**|
**Section B Balance sheet**|
**Section B Balance sheet**|
**Section B Balance sheet**|
**Section B Balance sheet**|
**Section B Balance sheet**|
|---|---|---|---|---|---|
|y/e 30.06.2022
Guidance Note
**£**
**£**
**£**
**£**
**£**
**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 fxed assets_**
B05
2,500 - - 2,500 2,500
**Current assets**
**Stocks (Note 18)**
B06
2,398 - - 2,398 5,571
**Debtors (Note 19)**
B07
6,207 - - 6,207 1,436
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
111,076
- 111,076 121,839
**_Total current assets_**
B10
119,680 - - 119,680 128,846
B11
- - - - 3,422
**_Net current assets/(liabilities)_**
B12
119,680 - - 119,680 125,424
**_Total assets less current liabilities_**
B13
122,180 -**-**122,180 127,924
B14
18,978 - - 18,978 -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
103,202 - - 103,202 127,924
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
3,404
3,404 5,523
**Unrestricted funds**
B19
99,798
- 99,798 122,401
**Revaluation reserve**
B20
-
**Fair value reserve**
B21
**_Total funds_**
B22
103,202 - - 103,202 127,924
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due**
**within one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**||||||
||-
3,404|||-
3,404
99,798
-|-|
||||||5,523|
||99,798||||122,401|
|||||||
|||||||
||103,202|-|-|103,202|127,924|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
_**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.**_
**----- Start of picture text -----**
Date of
Signed by one or two trustees/directors on behalf of all the
Print Name approval
trustees/directors
dd/mm/yyyy
Date
Signature
Signature of director authenticating accounts being sent to dd/mm/yyyy
Companies House
Print name
**----- End of picture text -----**
CC17a (Excel)
2
03/11/2023
**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* ü 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* ü 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 support the conclusion that the charity is a going concern;
## _**Not applicable**_
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* ü
* -Tick as appropriate
No* ü
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 Not applicable
information; and
(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 periods before those Not applicable
presented, 3.44 FRS102 SORP.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
Yes* ü * -Tick as appropriate No* ü
## _**Please disclose:**_
_**(i) the nature of any changes;**_ No changes
CC17a (Excel)
3
03/11/2023
_**(ii) the effect of the change on income and expense or**_ No changes _**assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ No changes
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes* ü No* ü * -Tick as appropriate
## _**Please disclose:**_
**----- Start of picture text -----**
(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)
03/11/2023
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## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
**Not applicable**
_**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_
**Start of End of period period £ £**
**Fund balances as previously stated** _**Adjustments:**_
## **Fund balance as restated**
_**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**End of period£ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
CC17a (Excel)
03/11/2023
5
**Section C Notes to the accounts (c**
|**Note 2**|**Accounting policies**||
|---|---|---|
|**2.2 INCOME**|||
|**Recognition of income**|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;|Yes*|
||· the monetary value can be measured with sufcient reliability.|ü|
|**Ofsetting**|There has been no ofsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.|Yes*
ü|
|**Grants and donations**|Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).|Yes*
ü|
||In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specifed goods or services as entitlement to the grant|Yes*|
||only occurs when the performance related conditions are met (5.16 FRS 102 SORP).||
||Legacies are included in the SOFA when receipt is probable, that is, when there has been||
|**Legacies**|grant of probate, the executors have established that there are sufcient assets in the
estate and any conditions attached to the legacy are either within the control of the|Yes*|
||charity or have been met.||
|||Yes*|
|**Government grants**|The charity has received government grants in the reporting period||
||Gift Aid receivable is included in income when there is a valid declaration from the donor.||
|**Tax reclaims on**|Any Gift Aid amount recovered on a donation is considered to be part of that gift and is|Yes*|
|**donations and gifts**|treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specifed otherwise.|ü|
|**Contractual income and**|This is only included in the SoFA once the charity has provided the related goods or|Yes*|
|**performance related**
**grants**|services or met the performance related conditions.|ü|
|||Yes*|
|**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.|ü|
||The cost of any stock of goods donated for distribution to benefciaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on|Yes*|
||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|Yes*|
||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 fxed assets|Yes*|
||and included in the SoFA as incoming resources when receivable.|ü|
||Gifts in kind for use by the charity are included in the SoFA as income from donations|Yes*|
||when receivable.||
|**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of|Yes*|
|**facilities**|the gift to the charity provided the value of the gift can be measured reliably.||
||Donated services and facilities that are consumed immediately are recognised as income|Yes*|
||with an equivalent amount recognised as an expense under the appropriate heading in||
||the SOFA.||
|||Yes*|
|**Support costs**|The charity has incurred expenditure on support costs.||
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes*
ü|
CC17 FRS 102 SORP
6
03/11/2023
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can|Yes*|
|---|---|---|
|**royalties and dividends**|be measured reliably.|ü|
|**Income from**
**membership**
**subscriptions**|Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.|Yes*
ü|
||Membership subscriptions which gives a member the right to buy services or other|Yes*|
||benefts are recognised as income earned from the provision of goods and services as||
||income from charitable activities.||
|**Settlement of insurance**
**claims**|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.|Yes*|
|**Investment gains and**
**losses**|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|Yes*|
||year.||
|**2.3 EXPENDITURE**|**AND LIABILITIES**||
||Liabilities are recognised where it is more likely than not that there is a legal or|Yes*|
|**Liability recognition**|constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.|ü|
|**Governance and support**
**costs**|
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its|Yes*|
||compliance with regulation and good practice.||
||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 foor areas, or per capita, staf costs by the time spent and other costs by their usage.|Yes*|
|**Grants with performance**|
Where the charity gives a grant with conditions for its payment being a specifc level of||
|**conditions**|service or output to be provided, such grants are only recognised in the SoFA once the|Yes*|
||recipient of the grant has provided the specifed service or output.||
|**Grants payable without**
**performance conditions**|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|Yes*|
||recognised.||
|||Yes*|
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|ü|
|||Yes*|
|**Deferred income**|No material item of deferred income has been included in the accounts.||
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts|Yes*
ü|
||A liability is measured on recognition at its historical cost and then subsequently|Yes*|
|**Provisions for liabilities**|measured at the best estimate of the amount required to settle the obligation at the
reporting date|ü|
|**Basic fnancial**
**instruments**|The charity accounts for basic fnancial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to
11.19, FRS102 SORP.|Yes*
ü|
|**2.4 ASSETS**|||
|**Tangible fxed assets for**
**use by charity**|These are capitalised if they can be used for more than one year, and cost at least|1000
Yes*|
||They are valued at cost.|ü|
||The depreciation rates and methods used are disclosed in note 14.||
|**Intangible fxed assets**|The charity has intangible fxed assets, that is, non-monetary assets that do not have
physical substance but are identifable and are controlled by the charity through custody|Yes*|
||or legal rights. The amortisation rates and methods used are disclosed in note 15.||
||They are valued at cost.|Yes*|
|**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientifc, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation|Yes*|
||rates and methods used as disclosed in note 16.||
|||Yes*|
||They are valued at cost.||
||Fixed asset investments in quoted shares, traded bonds and similar investments are||
|**Investments**|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|Yes*|
CC17 FRS 102 SORP
03/11/2023
7
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.
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 **progress** net realisable value.
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 **Debtors** 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.
The charity has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit **investments** 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.
Yes* Yes* Yes* Yes* Yes* ü Yes* Yes*
They are valued at fair value except where they qualify as basic financial instruments.
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
8
03/11/2023
## **cont)**
**----- Start of picture text -----**
No* N/a*
No* N/a*
No* N/a*
No* N/a*
ü
**----- End of picture text -----**
**----- Start of picture text -----**
No* N/a*
ü
No* N/a*
ü
**----- End of picture text -----**
**----- Start of picture text -----**
No* N/a*
No* N/a*
No* N/a*
No* N/a*
ü
**----- End of picture text -----**
No* N/a* ü No* N/a* No* N/a* ü No* N/a* ü No* N/a* ü No* N/a* ü No* N/a*
CC17 FRS 102 SORP
9
03/11/2023
**----- Start of picture text -----**
No* N/a*
No* N/a*
No* N/a*
ü
No* N/a*
ü
No* N/a*
ü
**----- End of picture text -----**
No* N/a* No* N/a* ü No* N/a* ü No* N/a* ü No* N/a* ü No* N/a* No* N/a* ü No* N/a* No* N/a* No* N/a* No* N/a*
No* N/a* ü No* N/a* ü No* N/a* ü No* N/a* ü No* N/a*
CC17 FRS 102 SORP
10
03/11/2023
**----- Start of picture text -----**
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
No* N/a*
ü
No* N/a*
ü
**----- End of picture text -----**
CC17 FRS 102 SORP
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**Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
Note 3 Income
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts - Friends and supporters 5,454 500 - 5,954 4,405
and legacies: Donations - Choral Scholars - 65 - 65 300
Donations - Outreach - - - - -
Gift Aid 5,459 16 - 5,475 5,017
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations 22,397 - - 22,397 21,263
Donated goods, facilities and services - - - - -
Other - - - - -
Total 33,309 581 - 33,890 30,984
Charitable Concert income - tickets/programme sales 21,200 - - 21,200 6,923
activities: Come & Sing event income - - - - 1,936
Recording project income - - - - -
Other - - - - -
Total 21,200 - - 21,200 8,859
Other Fundraising income 339 - - 339 380
trading Vocal score & folder contributions 764 - - 764 1,539
activities: Income from sale of CDs 92 - - 92 3,719
Other 331 - - 331 -
Total 1,526 - - [ 1,526 5,638 ]
Income from Interest income 565 - - 565 614
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 565 - - [ 565 614 ]
Separate Gifts - - - - 318
material - - - -
item of - - - - -
income Total - - - [ - 318 ]
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - [ - - ]
TOTAL INCOME 56,600 581 - 57,181 46,413
Other information:
**----- End of picture text -----**
**All income in the prior year was unrestricted except for: (please provide description and amounts)** Donation for Carol Competition prizes: £1600 Donations for Choral Scholar scheme: £300 Gift aid on restricted donations: £400 Donations via Carol Competition for Menigitis Now: £910.00
**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).**
CC17 (E l)
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03/11/2023
**Section C Notes to the accounts (c**
## **Note 4 Analysis of receipts of government grants**
|**Description**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Total**
**Description**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Total**
**This year**
**Last**
**This year**
**Last**
**_Please provide details of any_**
**_unfulflled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in_**
**_income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefted._**|**Description**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Total**
**Description**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Total**
**This year**
**Last**
**This year**
**Last**
**_Please provide details of any_**
**_unfulflled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in_**
**_income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefted._**|**Description**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Total**
**Description**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Total**
**This year**
**Last**
**This year**
**Last**
**_Please provide details of any_**
**_unfulflled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in_**
**_income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefted._**|
|---|---|---|
||||
CC17a (Excel)
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03/11/2023
**cont)**
**This year £** - - - - -
**Last year £** - - - - -
## **year**
## **year**
CC17a (Excel)
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14
**Section C Notes to the accounts**
## **Note 5 Donated goods, facilities and services**
## **Seconded staff Use of property Other**
**----- Start of picture text -----**
|||
|---|---|
|This year|
|£|
|-|
|-|
|-|
|-|
|This year|Last|
**----- End of picture text -----**
**Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.**
**Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.**
**Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.**
CC17a (Excel)
03/11/2023
15
**(cont)**
**Last year £** - - - -
## **year**
CC17a (Excel)
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03/11/2023
## **Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
**----- Start of picture text -----**
This year Last year
Restricted Restricted
Unrestricted income Endowmen Unrestricte income Endowment
Analysis funds funds t funds Total funds d funds funds funds Total funds
Expenditure on raising funds: £ £
Rehearsal costs 21,121 - - 21,121 15,883 - - 15,883
Audition costs 1,316 - - 1,316 39 - - 39
Insurance 622 - - 622 897 - - 897
Brochure and general publicity costs 1,689 - - 1,689 2,328 - - 2,328
Committee and AGM expenses, inc mailchimp & cost
of accounting software 603 - - 603 1,272 - - 1,272
New website
2,000 - - 2,000 - - -
Piano costs 70 - - 70 282 - - 282
Cost of patrons / friends scheme 38 - - 38 - - - -
Staging fundraising events 6 - - 6 - - - -
Vocal score and folder costs 824 - - 824 3,118 - - 3,118
Total expenditure on raising funds 28,288 - - 28,288 23,818 - - 23,818
Expenditure on charitable activities:
Direct concert costs 47,977 - - 47,977 10,030 2,910 - 12,940
Come & Sing - - - - 2,103 2,103
Choral scholar costs - 2,300 - 2,300 - 1,000 - 1,000
Outreach costs not included above - - - - - - - -
Cost of banking (taking credit/debit cards/paypal
fees) 32 - - 32 71 - - 71
Total expenditure on charitable activities 48,010 2,300 - 50,310 12,205 3,910 - 16,115
Separate material item of expense
Costs of recording CD with Delphian - - - - - - - -
Choir tour to Leipzig - - - - - - - -
Gifts - - - - - 308 - 308
Choir participation in Spem in Alium project - - - - - - - -
Total - - - - - 308 - 308
Other
Subscription to rehearsal file site 200 - - 200 196 - - 196
Subscription to 'Zoom' for online rehearsing 144 - - 144 672 - - 672
Cost of CD sales 66 - - 66 2,345 - - 2,345
Revaluation of CD stock
2,896 - - 2,896 - - - -
Cost of Podcast recording - - - - 250 - - 250
Total other expenditure 3,306 - - 3,306 3,463 - - 3,463
TOTAL EXPENDITURE 79,603 2,300 - 81,903 39,486 4,217 - 43,703
**----- End of picture text -----**
## **Other information:**
## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
This year Last year
Grant
Activities Grant Activities
Activity or programme undertaken directly funding of activities Support Costs Total this year undertaken directly activitiesfunding of Support Costs Total last year
£ £ £ £ £ £ £ £
Activity 1 - - - - - - - -
Activity 2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -
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).
Not applicable
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
**----- End of picture text -----**
CC17a (Excel)
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17
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
**Total extraordinary items**
- -|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
**Total extraordinary items**
- -|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
**Total extraordinary items**
- -|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
**Total extraordinary items**
- -|
|---|---|---|---|
|||-|-|
||-||-|
|||-|-|
|||||
|||-|-|
||**ms**|-|-|
CC17a (Excel)
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03/11/2023
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
Balance held at period
Amount received Amount paid out end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
**----- End of picture text -----**
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_
**----- Start of picture text -----**
Balance held at period
Description/name of party
end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
CC17a (Excel)
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03/11/2023
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
**----- Start of picture text -----**
This year
Raising funds Activity 1 Activity 2 Activity 3 Grand total
Support cost
(examples) £ £ £ £ £
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
Last year
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total
(examples) £ £ £ £ £
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
**----- End of picture text -----**
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
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03/11/2023
**----- Start of picture text -----**
Basis of allocation
(Describe method)
**----- End of picture text -----**
**----- Start of picture text -----**
Basis of allocation
(Describe method)
**----- End of picture text -----**
CC17a (Excel)
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03/11/2023
## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
## _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Independent examiner’s fees**
**Assurance services other than independent examination**
**Tax advisory fees**
**Other fees (for example: fnancial advice, consultancy, accountancy services)**
**paid to the independent examiner**|**This year**
**£**|
|---|---|
||-|
||-|
||-|
||-|
CC17a (Excel)
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03/11/2023
**Last year £** - - - -
CC17a (Excel)
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03/11/2023
## **Section C Notes to the accounts**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Truste Note 28)**_
## **11.1 Staff Costs**
**This year £ Salaries and wages** - **Social security costs** - **Pension costs (defined contribution scheme) Other employee benefits** - **Total staff costs** - **This year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excl pension costs) fell within each band of £10,000 from £60,000 upwards. If there are transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**----- Start of picture text -----**
Band Number of
This year
£60,000 to £69,999 -
£70,000 to £79,999 -
£80,000 to £89,999 -
£90,000 to £99,999 -
£100,000 to £109,999 -
This year
£
Please provide the total amount paid to key management -
**----- End of picture text -----**
CC17a (Excel)
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03/11/2023
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|
|---|---|---|
||**Fundraising**|-|
||**Charitable Activities**|-|
||**Governance**|-|
||**Other**|-|
||**Total**|-|
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
## **Please explain the nature of the payment**
**Please state the legal authority or reason for making the payment**
**This year Last year This year Last year**
**This year £ Please state the amount of the payment (or value of any** - **waiver of a right to an asset)**
CC17a (Excel)
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## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_
||**This year**|
|---|---|
|**Total amount of payment**
|**£**
-|
|**The nature of the payment (cash,**
**asset etc.)**|**This year**|
|**The extent of redundancy funding at the balance sheet date**
|**£**
-|
|**Please state the accounting policy for any redundancy or**
**termination payments**||
CC17a (Excel)
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03/11/2023
## **(co**
## _**ees dealt with in**_
**----- Start of picture text -----**
Last year
£
-
-
-
-
**----- End of picture text -----**
## _**luding employer no such**_
**----- Start of picture text -----**
employees
Last year
-
-
-
-
-
Last year
£
-
**----- End of picture text -----**
CC17a (Excel)
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**----- Start of picture text -----**
Last year
Number
-
-
-
-
-
**----- End of picture text -----**
**----- Start of picture text -----**
Last year
£
-
**----- End of picture text -----**
CC17a (Excel)
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**----- Start of picture text -----**
Last year
£
-
Last year
£
-
**----- End of picture text -----**
CC17a (Excel)
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03/11/2023
**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**This year**
**Last year**
**£**
**£**
**Amount of contributions recognised in the SOFA as an expense**
- -
**Please explain the basis for allocating the liability and expense**
**of defned contribution pension scheme between activities and**
**between restricted and unrestricted funds.**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multiemployer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material_**
**_in the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on_**
**_the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of_**
**_charity's URL._**|
|---|---|---|
||**_No_**|**_Provide details_**
**_below_**|
**----- Start of picture text -----**
Total amount of
Names of institution Purpose
grants paid £
-
-
-
-
-
-
-
-
-
-
Total grants to institutions in reporting period -
Other unanalysed grants -
TOTAL GRANTS PAID -
**----- End of picture text -----**
CC17a (Excel)
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## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
**----- Start of picture text -----**
Please provide
My charity has made grants to particular institutions that are material Yes details of
in the context of its grantmaking. Details of the institution supported, charity's URL.
purpose of the grant and total paid to each institution is available on
Provide details
the charity's web site. No
below
Total amount of
Names of institution Purpose
grants paid £
-
-
-
-
-
-
-
-
-
-
Total grants to institutions in reporting period -
Other unanalysed grants -
TOTAL GRANTS PAID -
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
**Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
**----- Start of picture text -----**
14.1 Cost or valuation
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_
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## **Section C Notes to the accounts**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation**
|**£**
-
**Research &**
**development**
At beginning of the|**£**
-
**Research &**
**development**
At beginning of the|**£**
-
**Patents and**
**trademarks**|**Other**
**Total**
**£**
**£**
- -|
|---|---|---|---|
|Additions
year|-|-|- -|
|Disposals
|-|-|- -|
|Revaluations
|-|-|- -|
|Transfers *
|-|-|- -|
|At end of the year
|-|-|- -|
|**15.2 Amortisation and impairments**||||
|****Basis**
SL or RB
**** Rate**
At beginning of the|-|SL or RB
-|SL or RB
SL or RB
- -
Straight Line
("SL") or
Reducing
Balance ("RB")|
|Disposals
year|-|-|- -|
|Amortisation
|-|-|- -|
|Impairment
|-|-|- -|
|Transfers*
|-|-|- -|
|At end of year
|-|-|- -|
|**15.3 Net book value**||||
|
Net book value at the|-|-|- -|
|beginning of the year||||
|
Net book value at the|-|-|- -|
|end of the year||||
## **15.4 Accounting policy**
## _**Please disclose the accounting policy for intangible fixed assets including:**_
_**Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
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## **15.5 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.**_
## **15.6 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 the carrying amount that would have been recognised had the assets been carried under the cost model.**_ **15.7 Other disclosures** _**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
_* 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 = re balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset years); for reducing balance, what is the percentage annual deduction._
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(cont
CC17a IExcell
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educing
(in
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## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
**This year Last year**
## **16.2 Cost or valuation**
|**Total**
**£**
**£**
**£**
**£**
**£**
At beginning of the year
- - - - -
Additions
- - - - -
Disposals
- - - - -
Revaluations
- - - - -
Transfers *
- - - - -
At end of the year
- - - - -
**16.3 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of year
- - - - -
**16.4 Net book value**
- - - - -
Net book value at the end of the year
- - - - -
**Heritage**
**asset 1**
**Heritage**
**asset 2**
**Heritage**
**asset 3**
**Heritage**
**asset 4**
Net book value at the beginning of the
year|**£**
**Heritage**
**asset 1**|**£**
**Heritage**
**asset 2**|**£**
**Heritage**
**asset 3**|**£**
**Heritage**
**asset 4**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
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## **16.5 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.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_ **This year Last** _**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**This year Last**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
Carrying amount at the beginning of the
period|**£**
**At valuation**
**Group A**|**£**
**At cost Group**
**B**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets.**
**This year Last year**
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**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
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## **16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
2015 2014 2013 2012 2011
£ £ £ £ £
Purchases
Group A - - - - -
Group B - - - - -
Group C -
Other -
Donations
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total additions - - - - -
Charge for impairment
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total charge for impairment - - - - -
Disposals
Group A - carrying amount - - - - -
Group B - carrying amount - - - - -
Group C - - - - -
Other - - - - -
Total disposals - - - - -
**----- End of picture text -----**
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Straight Line ("SL") or Reducing Balance ("RB")
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**----- Start of picture text -----**
year
**----- End of picture text -----**
**Total £** - - - - - -
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**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**Less: impairments**
**Add: Reversal of impairments**
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
## **This year: Analysis of investments**
|**Analysis of investments**
**Fair value at year end**
**Cost less impairment**
**£**
**£**
**Cash or cash equivalents**
- -
**Listed investments**
- -
**Investment properties**
- -
**Social investments**
- -
- -
**Total**
- -
**Grand total (Fair value at year end+Cost less impairment)**
-
**Last year:**
**Analysis of investments**
**Fair value at year end**
**Cost less impairment**
**£**
**£**
**Cash or cash equivalents**
- -
**Listed investments**
- -
**Investment properties**
- -
**Social investments**
- -
- -
**Total**
- -
**Other investments**
**Other investments**|||
|---|---|---|
||**Fair value at year end**|**Cost less impairment**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-||
||||
||**Fair value at year end**|**Cost less impairment**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
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## **Grand total (Fair value at year end+Cost less impairment)**
-
## **17.3 If your charity holds investment properties, please complete the following note:**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity**
**(ii) Name or independent valuer, if applicable, and relevant qualifications**
**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds**
**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
**This year Last year**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the**
|**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Other investments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **17.5 Guarantees**
## **This year**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims**
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|**17.6 Concessionary loans**
**_Description_**
**This year £**
-
-
-
-
**_Total_**
-
**_Description_**
**This year £**
-
-
-
**_Total_**
-
**This year**
**Last year**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**17.7 Additional information**
**This year**
**Last year**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure signifcant_**
**_information_).**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure signifcant information)._**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the**
**reporting date**
**Please provide information about the**
**signifcance of investments to the charity's**
**fnancial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage fnancial risk.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided fnancial assets**
**as a form of security, the carrying amount of**
**the fnancial asset pledged as security and the**
**terms and conditions relating to its pledge.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided fnancial assets**
**as a form of security, the carrying amount of**
**the fnancial asset pledged as security and the**
**terms and conditions relating to its pledge.**|**17.6 Concessionary loans**
**_Description_**
**This year £**
-
-
-
-
**_Total_**
-
**_Description_**
**This year £**
-
-
-
**_Total_**
-
**This year**
**Last year**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**17.7 Additional information**
**This year**
**Last year**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure signifcant_**
**_information_).**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure signifcant information)._**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the**
**reporting date**
**Please provide information about the**
**signifcance of investments to the charity's**
**fnancial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage fnancial risk.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided fnancial assets**
**as a form of security, the carrying amount of**
**the fnancial asset pledged as security and the**
**terms and conditions relating to its pledge.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided fnancial assets**
**as a form of security, the carrying amount of**
**the fnancial asset pledged as security and the**
**terms and conditions relating to its pledge.**|**17.6 Concessionary loans**
**_Description_**
**This year £**
-
-
-
-
**_Total_**
-
**_Description_**
**This year £**
-
-
-
**_Total_**
-
**This year**
**Last year**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**17.7 Additional information**
**This year**
**Last year**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure signifcant_**
**_information_).**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure signifcant information)._**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the**
**reporting date**
**Please provide information about the**
**signifcance of investments to the charity's**
**fnancial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage fnancial risk.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided fnancial assets**
**as a form of security, the carrying amount of**
**the fnancial asset pledged as security and the**
**terms and conditions relating to its pledge.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided fnancial assets**
**as a form of security, the carrying amount of**
**the fnancial asset pledged as security and the**
**terms and conditions relating to its pledge.**|
|---|---|---|
||||
||||
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ear
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**Last year £** - - - - -
**Last year £** - - - -
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**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.**
|**Stock**
**Donated goods**
**For resale**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
Folders
481
Cups
668
Bottles
179
Scores - Weir The Big Picture
1,310
2,862
**_Added in period_**
- - - - -
Folders
-
Cups
-
Bottles
-
Scores - Weir The Big Picture
-
CDs - The Big Picture (100 @ £1 each)
100
23
Scores Finzi Lo the Full Final Sacrifce
48
**_Expensed in period_**
- - - - -
Folders
- 124
Cups
- 6
Bottles
-
Scores - Weir The Big Picture
- 110
CDs - The Big Picture - revalued to £0
- 2,962
- 23
Scores Finzi Lo the Full Final Sacrifce
- 48
**_Impaired_**
- - - - -
**_Closing_**
**- 2,398 - - -**
**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**
- 2,398 - - -
**_Total previous year_**
- - - - -
**This year**
**Last year**
**£**
**£**
**Work in**
**progress**
**For**
**distribution**
**For**
**distribution**
CDs - The Big Picture (1000 @ £5+VAT
each)
Score - Vaughan Williams Five Mystical
Songs
Score - Vaughan Williams Five Mystical
Songs
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
|||481||||
|||668||||
|||179||||
|||1,310||||
|||2,862||||
||-|-|-|-|-|
|||-||||
|||-||||
|||-||||
|||-||||
|||100||||
|||23||||
|||48||||
||-|-|-|-|-|
|||- 124||||
|||- 6||||
|||-||||
|||- 110||||
|||- 2,962||||
|||- 23||||
|||- 48||||
||-|-|-|-|-|
||**-**|**2,398**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|2,398|-|-|-|
||-|-|-|-|-|
|||**This year**||**Last year**||
|||
**£**||
**£**||
|||||||
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## **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**
|**19.1 Analysis of debtors**|||
|---|---|---|
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
||-|-|
||6,207|1,436|
||-|-|
||6,207|1,436|
## _**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)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
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## **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**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts**
**or performance-related grants**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due**
**after more than one year**|**Amounts falling due**
**after more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||1,238|1,879|-|-|
||-|-|-|-|
||17,741|1,543|-|-|
||-|-|-|-|
||-|-|-|-|
||18,978|3,422|-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income**_
||||
|---|---|---|
|**_income_**
**_Please explain the reasons why income is_**
**_deferred._**|**This year**|**Last year**|
||_Tickets sold for concert that_
_has been postponed AGAIN_
_to future fnancial year. -_
_£1,410.59_
_Accrual for PRS costs not_
_yet charged for concerts_
_that took place in_
_2021/2022: £532.66_
_Friends donations for_
_2022/2023 received early:_
_£90.00_
_Deposits taken for choir_
_tours taking place in_
_2022/2023: £15707.50_|_Tickets sold for concert that_
_has been postponed to_
_future fnancial year. -_
_£1,410.59_
_Programme advertising_
_income for cancelled_
_concerts held over to future_
_programmes:- £132.50_|
|**_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**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||3,422|3,647|
||16,331|3,290|
||- 2,012|- 3,514|
||17,741|3,422|
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## **Section C Notes to the accounts**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions provision is made when the charity has a liability of uncertain timing or amount.**_
|**21.1 Movements in recognised provisions and funding commitment**|**during the perio**|
|---|---|
|**Balance at the start of the reporting period**|**This year**
**£**
-|
|**Amounts added in current period**|-|
|**Amounts charged against the provision in the current period**|-|
|**Unused amounts reversed during the period**|-|
|**Balance at the end of the reporting period**|-|
|**21.2 Please provide:**
**This year**
**This year**
**- a brief description of any obligations on**
**the balance sheet and the expected amount**
**and timing of resulting payments;**
**- an indication of the uncertainties about**
**the amount or timing of those outfows; and**
**- the amount of any expected**
**reimbursement, stating the amount of any**
**asset that has been recognised for that**
**expected reimbursement.**
**21.3 For any funding commitment that is**
**not recognised as a liability or provision,**
**provide details of commitment made, the**
**time frame of that commitment, any**
**performance-related conditions and details**
**of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identifed).**|**Last**
**Last**|
|**21.4 Where unrestricted funds have been**
**designated to a fund commitment, please**
**disclose the nature of any amounts**
**designated and the likely timing of that**
**expenditure.**||
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## **(cont)**
## _**s. A**_
**od Last year £** - - - - -
## **year**
**year**
CC17a (Excel)
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## **Section C Notes to the accounts (c**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instrum**
**This year**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
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ont)
ments
Last year
CC17a IExcell
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0311112023
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
**Description of item including its legal Estimate of financial effect nature. Please describe any security provided in connection to the liability.**
**Last year Description of item including its legal Estimate of financial effect nature. Please describe any security provided in connection to the liability.**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
## **This year**
## **Last year**
**Description of item Estimate of financial effect Description of item Estimate of financial effect**
## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
**This year Last year**
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**Section C Notes to the accounts**
**----- Start of picture text -----**
|||
|---|---|
|Note 24 Cash at bank and in hand|
|This year|
|£|
|Short term cash investments (less than 3 months maturity date)|-|
|Short term deposits|-|
|Cash at bank and on hand|111,076|
|Other|-|
|Total|111,076|
**----- End of picture text -----**
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## **(cont)**
**Last year £** - - 121,839 - 121,839
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**Section C Notes to the accounts**
**Note 25 Fair value of assets and liabilities This year Las 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
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{contl
t year
CC17a IExcell
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0311112023
## **Section C Notes to the accounts**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after reporting period but before the accounts are authorised which relate to conditions that arose aft the reporting period.**_
|**This year**
**Last y**
**Please provide details of the nature of**
**the event**
**Provide an estimate of the fnancial**
**efect of the event or a statement that**
**such an estimate cannot be made**|**This year**
**Last y**
**Please provide details of the nature of**
**the event**
**Provide an estimate of the fnancial**
**efect of the event or a statement that**
**such an estimate cannot be made**|**This year**
**Last y**
**Please provide details of the nature of**
**the event**
**Provide an estimate of the fnancial**
**efect of the event or a statement that**
**such an estimate cannot be made**|
|---|---|---|
||||
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## **(cont)**
_**r the end of the ter the end of**_
**----- Start of picture text -----**
year
**----- End of picture text -----**
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## **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 3,103 81 - 2,300 - - 885
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 29 - - - - 29
General Fund UR 110,514 56,600 - 79,603 - - 87,511
Special Concert Reserve
(designated) 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
New Music Fund R To support a new music project - 500 - - - 500
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 127,924 57,181 - 81,903 - - 103,202
Yes* No*
Fund balances carried forward include assets and liabilities denominated in a foreign currency ü ü
**----- End of picture text -----**
_**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).**_
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## **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 3,803 300 - 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 ü ü
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**Reason for transfer and where endowment is converted to income, legal power for its conversion**
Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds
## **Last year**
**Reason for transfer and where endowment is converted to income, legal power for its conversion**
Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds
## **27.4 Designated funds**
## **This year**
**Planned use Purpose of the designation** Special Concert Reserve To help fund return to Bristol Beacon after long closure of hall Piano Replacement Fund To pay for new piano when needed (designated) **Last year Planned use Purpose of the designation** Special Concert Reserve To help fund return to Bristol Beacon after long closure of hall Piano Replacement Fund To pay for new piano when needed (designated)
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**----- Start of picture text -----**
Amount
-
-
-
**----- End of picture text -----**
**----- Start of picture text -----**
Amount
-
-
-
**----- End of picture text -----**
**Amount** 10,466 1,821
**----- Start of picture text -----**
Amount
10,466
1,821
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidan details of such transactions should be provided in this note. If there are no transactions to report, please en “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connec it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £
- - - -
- - - -
- - - -
- - - -
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
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## **Last year**
## **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connec it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Remuneration Pension Redundancy Other
Legal authority (eg contribution (including
Name of trustee order, governing loss of
document) office)/ex
gratia
£ £ £
- - - -
- - - -
- - - -
- - - -
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be pro this note. If there are no transactions to report, please enter “True” in the box below. If there are transactio report, please enter "False".**_
## **No trustee expenses have been incurred (True or False)**
**----- Start of picture text -----**
This year Last y
Type of expenses reimbursed
£ £
Travel -
Subsistence -
Accommodation -
Other (please specify): -
-
TOTAL -
**----- End of picture text -----**
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## **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party ha material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
**----- Start of picture text -----**
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount
or related party to charity transaction(s) period end at period end
£ £ £
- - -
- - -
- - -
- - -
In relation to the transactions above, please provide
the terms and conditions, including any security and
the nature of any payment (consideration) to be
provided in settlement.
**----- End of picture text -----**
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
**----- Start of picture text -----**
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount
or related party to charity transaction(s) period end at period end
£ £ £
- - -
- - -
- - -
- - -
**----- End of picture text -----**
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
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## _**nce notes) nter**_
## _**authority cted with**_
**TOTAL £ - - - -**
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## _**authority cted with**_
**TOTAL £ - - - -**
## _**ovided in ons to**_
**year £** - - - - - -
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## _**s a**_
## **Amounts written off during reporting period**
**£** - - - -
**Amounts written off during reporting period £** - - - -
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**ote 29 Additional Disclosures**
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