## **Trustees’ Annual Report for the period** 

**From  1[st] July 2023 to 30[th] June 2024** 

**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, including significantly reduced rate tickets for under 26s; through its ‘Come & Sing’ events which enable members of the public to attend a day workshop on a specific choral work with the choir’s professional director of music; through its Choral Scholarship scheme, which provides financial support and training for aspiring professional singers; 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. 

Page **1** of **10** 



## **Achievements and Performance** 

During 2023/2024 the Society promoted four concerts: 

|**18**|**November 2023**|Duruflé: Messe cum Jubilo, Prélude et Fugue and Requiem|Clifton|
|---|---|---|---|
||||Cathedral|
|**16**|**December 2023**|Handel: Messiah|Bristol|
||||Beacon|
|**16**|**March 2024**|Verdi: Requiem|Bristol|
||||Beacon|
|**29**|**June 2024**|Vaughan Williams: Serenade to Music; Finzi: Dies Natalis; Howells:|Bristol|
|||Hymnus Paradisi|Beacon|



This performance of Handel’s Messiah was the first major choral work performed in the newly-opened Bristol Beacon to an audience of 1,103. Audience sizes for the other three concerts were 315 (Duruflé), 1011 (Verdi) and 466 (Howells etc.). 

We were pleased to welcome 25 members of other Bristol-based auditioned choirs as guest singers for the Verdi Requiem.  The choir was also delighted to host a return visit of members of the Hannoversche Oratorienchor to join in the summer concert. The choir is one of the oldest musical societies in Germany, and the exchange between it and BCS stretches back several decades, being one element of the Bristol-Hannover civic twinning. 

We hosted two public ‘Come & Sing’ events: 

## **16 September 2023** Handel: Messiah 

## **3 February 2024** Opera Choruses 

These were both sold to capacity, involving over 110 singers on both occasions. 

Following the awards to the choir and its music director, Hilary Campbell, made by the Royal Philharmonic Society, the choir was invited in June 2023 to give the première of a new RPS commission to celebrate the 150[th] anniversary of Ralph Vaughan Williams. The work, _A Memory of the Ocean_ , by Grace Evangeline Mason, was performed at the fourth concert of the season on 24 June 2023. This work was then recorded by the choir for the Delphian CD label on 29-30 September 2023, along with other works of 20[th] century English choral music. 

We were unable to recruit to our choral scholarship scheme for this year, but made one appointment towards the end of the year in respect of the coming year. We continued to provide free tickets to our concerts to refugees and their hosts. Tickets for U26s were available at all concerts for £5.00. 

Page **2** of **10** 



## **Financial Review** 

## **Summary** 

In 2023/2024 the choir was finally able to return to the Bristol Beacon after its major refurbishment. Three of its four concerts were held here. Substantially larger audiences meant that the overall concert deficit for the year improved significantly over the previous year, from approximately -£25.5k to -£9,954, almost exactly as budgeted. 

To prepare for these concerts, the choir had 41 rehearsals funded by member subscriptions, as were all the basic running costs of the choir. Running costs generated a small surplus of £320. 

Our public ‘Come & Sing’ events returned to their pre-pandemic levels of popularity, generating a healthy surplus of £1,707, and various smaller fundraising efforts raised another £652. The choir was also grateful for the support of 18 patrons, friends and benefactors, which together with associated Gift Aid generated £3,894 for general funds. Bank interest continued to be a significant source of income as a result of higher interest rates, generating £2,490. 

The overall effect was to generate a deficit on regular activities of -£1,758. 

The expenditure of £23k on a CD recording of the RPS commissioned work by Grace Evangeline Mason, _A Memory of the Ocean_ , was approved at the 2022 AGM. The recording took place in late September and has to date cost £20,679. This has been offset by 31 donations specifically towards this project, resulting in a net expenditure from reserves of £17,680, and total year-end deficit of -£19,712. Reserves have now been reduced to an appropriate level. 

## **Concert income & expenditure** 

The Duruflé concert was designed to be a low-cost event, with small professional forces and in-house ticketing. It was budgeted to be neutral, but made a small deficit of -£1,214 on account of reduced ticket sales and increased costs, primarily music hire charges and some additional professional musicians. The Messiah exceeded expectations, and in spite of larger-than-expected costs of publicity, orchestra, box office charges and stewarding, made a substantial surplus of £4,467. The Verdi Requiem was our most expensive concert, costing £22,459 to promote. But it was also very successful, making only a small deficit -£2,612, which was also better than expected. However, the RVW/Finzi/Howells concert made a substantial loss of -£10,595, considerably worse than expected. All sorts of factors combined to generate this outcome, including a reduced audience income, the high cost of orchestral scores, additional professional musicians, the need to hire an organ and increased stewarding costs. These were offset to some extent by opting for a smaller orchestral setting. 

The overall concert ticket income was £55,103 (2023: £19,786) against total costs of £65,057 (2023: £45,572) producing a total concert deficit of -£9,957 (2023: -£25,577). 

## **Subscription income and running costs** 

Membership of the choir continued to grow slightly compared with the previous year from 131 to 134. This led to an increase in total subscription income to £26,550. With associated Gift Aid this generated £31,818, a positive variance to budget of £955. Basic running costs came in at £31,498, £1,087 more than budgeted. This was caused mainly by the increased number of rehearsals required by an ambitious programme, a larger number of auditions, and the unexpected cost of a music licence renewal. These increases were offset by rent reductions for our rehearsal venue, on account of lighting and heating failures. Overall, the small surplus on running costs of £320 was in line with budget. 

## **Other income** 

Page **3** of **10** 



Overall, other income came in at £7,751, somewhat less than budgeted. The higher levels of donations to general funds seen in the previous year were not sustained, as some were directed specifically towards the recording project. However, total donations, with associated Gift Aid, came to £6,892, only a little less than in the previous year. The two Come & Sing events made surpluses of £986 and £722 respectively; with other smaller fundraising projects raising sums including £302 (Music 4 Sale) and £125 (members’ raffle). The purchase and hire of music scores for performances continued to be popular and an attempt is made to pass on this music to members at cost. Instead of a small surplus, this year it made a small deficit of -£135, which represents a 4% pricing error.  Bank interest rates remain high, generating £2,490 on our reserves. 

## **CD Recording Project** 

The AGM in 2022 approved expenditure of up to £23,000 recording Grace Evangeline Mason’s _A Memory of the Ocean_ , along with associated works. The bulk of this expenditure (£20,679) has fallen into this year, which offset by specific donations of £2,998 produced a net cost to date of £17,680. Costs in the coming year will include finalising the editing and a launch event. 

## **Looking ahead** 

This year was always going to be rather experimental as the financial implications of promoting concerts in the new Bristol Beacon became clear. The underlying picture is sound, as it shows that the basic model of funding the choir running costs through subscriptions, and keeping concert deficits to a level which can be met by donations, fundraising and other sources of income is broadly workable. However, the year also shows that a single concert can have a major impact on choir finances, and care needs to be taken to ensure a range of programming which draws sufficiently large audiences. 

Next year, four concerts will be promoted as usual, as well as two Come & Sing events. There will be a choir weekend away at Ammerdown, and a tour to Riga. The second concert will include an outreach element; the Choral Scholar scheme and other programmes to support young singers will be continued and developed as the opportunities arise. 

Page **4** of **10** 



|**BRISTOL CHORAL SOCIETY**|**BRISTOL CHORAL SOCIETY**||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Budget and outturn for 2023-20**|**24**||||||||||||||||
||||||Concert 1|||Concert 2|||Concert 3|||Concert 4|||
||**Total**||||**Duruflé**<br>**Requiem**|||**Handel's**<br>**Messiah**|||**Verdi**<br>**Requiem**|||**Howells,**<br>**Hymnus**<br>**Paradisi etc.**|||
|Venue|||||Clifton<br>Cathedral|||Bristol Beacon|||Bristol<br>Beacon|||Bristol Beacon|||
||||||**18-Nov-23**|||**16-Dec-23**|||**16-Mar-24**|||**29-Jun-24**|||
|Tickets sold|||||**325**|**315**||**650**|**1103**||**650**|**1011**||**450**|**466**||
||Budget|Actual YTD|Variance||Budget|Actual|Variance|Budget|Actual|Variance|Budget|Actual|Variance|Budget|Actual|Variance|
|**Concert Income**|**£**||||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Ticket sales|48,375|55,102.81|6,728||4,875.00|4,120.00|-755.00|16,125.00|22,148.02|6,023.02|16,125.00|19,846.95|3,721.95|11,250.00|8,987.84|-2,262.16|
|Sponsorship|0|0.00|0||0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|
|Programme sales|0|0.00|0||0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|
||48,375|55,102.81|6,728||4,875.00|4,120.00|-755.00|16,125.00|22,148.02|6,023.02|16,125.00|19,846.95|3,721.95|11,250.00|8,987.84|-2,262.16|
|**Concert Expenditure**|||||||||||||||||
|Concert Hall|13,900|13,900.00|0||1,300.00|1,300.00|0.00|4,200.00|4,200.00|0.00|4,200.00|4,200.00|0.00|4,200.00|4,200.00|0.00|
|Conductor|5,040|5,040.00|0||1,260.00|1,260.00|0.00|1,260.00|1,260.00|0.00|1,260.00|1,260.00|0.00|1,260.00|1,260.00|0.00|
|Orchestra|22,505|21,961.00|-544||0.00|0.00|0.00|4,000.00|4,933.00|-933.00|10,505.00|10,505.00|0.00|8,000.00|6,523.00|1,477.00|
|Scores (orchestra/artists)|380|933.30|553||50.00|0.00|50.00|110.00|0.00|110.00|110.00|90.00|20.00|110.00|843.30|-733.30|
|Artists|5,800|6,200.00|400||1,000.00|1,000.00|0.00|1,800.00|1,800.00|0.00|2,000.00|2,000.00|0.00|1,000.00|1,400.00|-400.00|
|Organist/Pianist|850|1,400.00|550||400.00|500.00|-100.00|450.00|450.00|0.00|0.00|0.00|0.00|0.00|450.00|-450.00|
|Bumpers|0|1,000.00|1,000||0.00|180.00|-180.00|0.00|180.00|-180.00|0.00|0.00|0.00|0.00|640.00|-640.00|
|Youth choir|0|0.00|0||0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|
|Organ/Piano hire|400|1,080.00|680||0.00|0.00|0.00|400.00|0.00|400.00|0.00|0.00|0.00|0.00|1,080.00|-1,080.00|
|Publicity|2,400|3,065.25|665||600.00|512.80|87.20|600.00|1,060.80|-460.80|600.00|757.80|-157.80|600.00|733.85|-133.85|
|Programmes|510|258.00|-252||60.00|38.00|22.00|150.00|68.00|82.00|150.00|68.00|82.00|150.00|84.00|66.00|
|Stewards|1,350|3,564.46|2,214||0.00|0.00|0.00|450.00|1,071.00|-621.00|450.00|1,365.66|-915.66|450.00|1,127.80|-677.80|
|Box Office set up fee|0|0.00|0||0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|
|Sundries|0|400.00|400||0.00|400.00|-400.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|
|Filming Costs|0|0.00|0||0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|
|Fixed concert costs|53,135|58,802.01|5,667||4,670.00|5,190.80|-520.80|13,420.00|15,022.80|-1,602.80|19,275.00|20,246.46|-971.46|15,770.00|18,341.95|-2,571.95|
|Costs based on ticket income|||||||||||||||||
|Box Office|4,350|6,110.73|1,761||0.00|0.00|0.00|1,612.50|2,657.76|-1,045.26|1,612.50|2,378.03|-765.53|1,125.00|1,074.94|50.06|
|PerformingRights|855|481.80|-373||180.00|132.44|47.56|0.00|0.00|0.00|0.00|0.00|0.00|675.00|349.36|325.64|
|Old PRS adjustment|0|-337.97|-338|||10.37||||||-165.34|||-183.00||
|Variable concert costs|5,205|6,254.56|1,050||180.00|142.81|47.56|1,612.50|2,657.76|-1,045.26|1,612.50|2,212.69|-765.53|1,800.00|1,241.30|375.70|
||||||||||||||||||
|TOTAL concert costs|58,340|65,056.57|6,717||4,850.00|5,333.61|-473.24|15,032.50|17,680.56|-2,648.06|20,887.50|22,459.15|-1,736.99|17,570.00|19,583.25|-2,196.25|
|**Concert Surplus/-deficit**|**-9,965**|**-9,953.76**|**11**||**25.00**|**-1,213.61**|**-1,238.61**|**1,092.50**|**4,467.46**|**3,374.96**|**-4,762.50**|**-2,612.20**|**2,150.30**|**-6,320.00**|**-10,595.41**|**-4,275.41**|
||||||||||||||||||
||||||||||||||||||
|**Subscriptions**|25,935<br>£|26,550.50<br>£|616<br>£||||||||||||||
|**Gift aid on subs**|4,928<br>£|5,267.90<br>£|340<br>£||||||||||||||
|Full subs rate|195<br>£||||||||||||||||
|no of members|140||||||||||||||||
||||||||||||||||||
|**Rehearsal and basic running costs**|||||||||||||||||
|Number of rehearsals|37|41|||||||||||||||
|Conductor and choral training|11,840<br>£|13,315.00<br>£|1,475<br>£||||||||||||||
|Rehearsal room|9,324<br>£|8,264.00<br>£|1,060<br>-£||||||||||||||
|Accompanist|3,700<br>£|4,097.50<br>£|398<br>£||||||||||||||
|Audition costs|1,338<br>£|1,760.51<br>£|423<br>£||||||||||||||
|Rehearsal Aids|200<br>£|231.15<br>£|31<br>£||||||||||||||
|PMML Licence renewal|-<br>£|450.00<br>£|450<br>£||||||||||||||
|Committee and AGM expenses inc Zoom|960<br>£|760.14<br>£|200<br>-£||||||||||||||
|Insurance & sundries|700<br>£|827.00<br>£|127<br>£||||||||||||||
|Piano tuning|100<br>£|-<br>£|100<br>-£||||||||||||||
|Generalpublicityincludingdesign|1,500<br>£|1,000.00<br>£|500<br>-£||||||||||||||
|Website maintenance|250<br>£|-<br>£|250<br>-£||||||||||||||
|Bank charges|500<br>£|793.01<br>£|293<br>£||||||||||||||
|Total runningcosts|30,412<br>£|31,498.31<br>£|1,087<br>£||||||||||||||
|**Net running surplus/-deficit**|**451**<br>**£**|**320.09**<br>**£**|**131**<br>**-£**||||||||||||||
|**Non concert income/expenditure**<br>Patrons,friends & donations|5,000<br>£|3,115.04<br>£|1,885<br>-£||||||||||||||
|Gift Aid reclaimed|950<br>£|779.00<br>£|171<br>-£||||||||||||||
|Patrons,friends and donor expenses<br>Donatedgoods|-<br>£<br>-<br>£|324.50<br>-£<br>302.11<br>£|325<br>-£<br>302<br>£||||||||||||||
|Fundraisingand other tradingincome<br>Net income from scores and folders|435<br>£<br>250<br>£|349.52<br>£<br>135.00<br>-£|85<br>-£<br>385<br>-£||||||||||||||
|Bank interest|1,500<br>£|2,490.11<br>£|990<br>£||||||||||||||
|Programme advertising|-<br>£|-<br>£|-<br>£||||||||||||||
|Gifts against collections|-<br>£|-<br>£|-<br>£||||||||||||||
|Come and Sing profit|1,370<br>£|1,707.20<br>£|337<br>£||||||||||||||
|Accrued cost of cancelled Stravinskyconcert|-<br>£<br>**9,505**<br>**£**|532.95<br>-£<br>**7,750.53**<br>**£**|533<br>-£<br>1,754<br>-£||||||||||||||
|**Surplus/-deficit before concerts**|**9,956**<br>**£**|**8,070.62**<br>**£**|1,886<br>-£||||||||||||||
|**Surplus/-deficit after concerts**|**9**<br>**-£**|**1,883.14**<br>**-£**|1,874<br>-£||||||||||||||
|**Movement on restricted funds**|||||||||||||||||
|Choral Scholars|2,500<br>-£|-<br>£|2,500<br>£||||||||||||||
|Tours (Hanover)|-<br>£|148.05<br>-£|148<br>-£||||||||||||||
|Restricted funds sub-total|2,500<br>-£|148.05<br>-£|2,352<br>£||||||||||||||
|Recording Expenditure|23,000<br>-£|20,678.77<br>-£|2,321<br>£||||||||||||||
|Recording Donations|-<br>£|2,423.45<br>£|2,423<br>£||||||||||||||
|Gift Aid reclaimed|-<br>£|575.00<br>£|575<br>£||||||||||||||
|Recording Balance|**23,000**<br>**-£**|**17,680.32**<br>**-£**|**5,320**<br>**£**||||||||||||||
|**Net total increase/-reduction in funds**|**25,509**<br>**-£**|**19,711.51**<br>**-£**|**5,797**<br>**£**||||||||||||||
||||||||||||||||||
||||||||||||||||||
|**Balances**|**B/F 01.07.23**|**C/F 01.07.24**|||||||||||||||
|Cash at bank and in hand|77,800.19|82,790.78|||||||||||||||
|Tangible Assets (piano)|2,500.00|2,500.00|||||||||||||||
|Stock (cups, bottles, folders, music)|1,392.50|1,570.00|||||||||||||||
|Debtors|13,224.45|25,898.55|||||||||||||||
|Creditors|-6,215.08|-43,768.78|||||||||||||||
|**Total**|**88,702.06**|**68,990.55**|**-19,711.51**||||||||||||||



Page **5** of **10** 



||Bristol Choral Society|Bristol Choral Society|Bristol Choral Society|Charity No|1157699|1157699||
|---|---|---|---|---|---|---|---|
|||||Company No||||
||Annual accounts for the period|||||||
||Period start date||**01/07/2023**|**To**|Period end<br>date|**30/06/2024**||
|||||||||



## **Section A   Statement of financial activities (including summary income and expenditure account)** 

|**Recommended categories by activity**|**Recommended categories by activity**|Guidance Note|**Unrestricted**<br>**funds**|<br>**Restricted**<br>**income**<br>**funds**|**Endowment**<br>**funds**|**Total funds**|**Prior year**<br>**funds**|
|---|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|**£**|
|**Income (Note 3)**|||F01|F02|F03|F04|F05|
|**Income and endowments from:**||||||||
|Donations and legacies||S01|39,013|800|-|39,813|36,574|
|Charitable activities||S02|59,704|-|-|59,704|24,371|
|Other trading activities||S03|2,953|-|-|2,953|5,302|
|Investments||S04|2,490|-|-|2,490|1,477|
|Separate material item of income||S05|-|-|-|-|-|
|Other||S06|-|-|-|-|46,288|
|**_Total_**||S07|104,160|800|-|104,960|114,010|
|**Expenditure (Notes 6)**||||||||
|**Expenditure on:**||||||||
|Raising funds||S08|34,168|-|-|34,168|30,817|
|Charitable activities||S09|68,877|-|-|68,877|50,339|
|Separate material expense item||S10|-|-|||-|
|Other||S11|20,679|948|-|21,627|47,354|
|**_Total_**||S12|123,723|948|-|124,671|128,510|
|||||||||
|**Net income/(expenditure) before tax for**<br>**the reporting period**||S13|19,563<br>-|148<br>-|-|19,712<br>-|14,500<br>-|
|Taxpayable||S14|-|-|-|-|-|
|**Net income/(expenditure) after tax before**<br>**investment gains/(losses)**||S15|19,563<br>-|148<br>-|-|19,712<br>-|14,500<br>-|
|Netgains/(losses)on investments||S16|-|-|-|-|-|
|**Net income/(expenditure)**||S17|19,563<br>-|148<br>-|-|19,712<br>~~-~~|14,500<br>-|
|**Extraordinary items**||S18|-|-|-|-||
|**Transfers between funds**||S19|-|-|-|-|-|
|**Other recognised** **gains/(losses):**||||||||
|Gains and losses on revaluation of fixed assets for the<br>charity’s own use||S20|-|-|-|-|-|
|Other gains/(losses)||S21|-|-|-|-|-|
|**_Net movement in funds_**||S22|19,563<br>-|148<br>-|-|19,712<br>~~-~~|14,500<br>-|
|||||||||
|**_Reconciliation of_**<br>**_funds:_**||||||||
|Total funds brought forward||S23|86,862|1,840|-|88,702|103,202|
|**_Total funds carried forward_**||S24|67,298|1,692|-|68,991|88,702|



Page **6** of **10** 



## **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 (approx. £75k). 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 now open, and additional expenditure on the CD recording project, reserves are now at the desired level. 

## **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** 

**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**_ 

||||||||||
|---|---|---|---|---|---|---|---|---|
|**Note 27Charity 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_**<br>**_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_**<br>**_funds_**|||||||||
|**Fund names**|**Type PE, EE**<br>**R or UR ***|**Purpose and Restrictions**|**Fund**<br>**balances**<br>**brought**<br>**forward**|**Income**|**Expenditure**|**Transfers**|**Gains and**<br>**losses**|**Fund**<br>**balances**<br>**carried**<br>**forward**|
||||**£**|**£**|**£**|**£**|**£**|**£**|
|Choral Scholars|R|To support Choral Scholar Scheme|885|-|-|-|-|885|
|Outreach|R|To support Outreach Scheme|677|-|-|-|-|677|
|Choir Tours|R|To pay for choir tours|250|800|-948|-|-|102|
|Collections<br>General Fund|R<br>UR|To pay for gifts|29<br>74,575|- <br>104,160|- <br>-123,723|- <br> -|- <br> -|29|
|||||||||55,011|
|Special Concert Reserve<br>(designated)|UR|To pay for special concerts|10,466|-|-|-|-|10,466|
|Piano Replacement Fund<br>(designated)|UR|To pay for new piano when needed|1,821|-|-|-|-|1,821|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds (balancing figure)_ **|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds asper balance sheet**|||88,702|104,960|-         124,671|-|-|68,991|



## **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 slow recovery from the Covid pandemic no outreach projects were possible during 2022/2023. 

## **Choral Scholars Restricted Fund:** 

This was established in 2016-17 to hold revenues collected specifically to fund Choral Scholars. Donations were received in-year to cover the cost of the one Choral Scholar, and at the end of the 2022/2023 season the fund stands 

Page **7** of **10** 



at £885 as it had the previous year. Fundraising will be required to ensure the ability to support up to 4 scholars in the next season. 

## **Choir Tours Restricted Fund:** 

At the close of last year, a substantial amount was held in restricted funds towards two tours and a choir weekend. These were spent within the year reducing the overall value of the fund to £250 as planned. 

## **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 was to be used by the society for future new music projects. As planned, this was used to offset the costs of performing a piece commissioned by the RPS which the society premiered in summer 2023. 

Page **8** of **10** 



## **Structure, Governance and Management** 

Bristol Choral Society is a Charitable Incorporated Organisation, registered with the Charity Commission, Registered Charity number 1157699. It has around 130 members and is managed by trustees, who meet six times a year as a committee to plan and review activities and budget. The 10 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: Pamela Moult Chair Julian Rivers Joint Treasurers Caroline Rivers (non-trustee) Maroussia Rochigneux Secretary Rachel Hills Soprano Representative Elaine Hardy Alto Representative Helen Beek Tenor Representative John Sloman Bass Representative Angela Markham Concert Managers Edmund Davis Claudia McConnell Chorus Manager 

During the course of the year, in addition to its trustees the Society relies on the support of 20 volunteers who fulfil a range of roles from marketing and publicity, support for apprentices, hosting auditions, organising fundraising events and ushering at concerts. With a few exceptions, these volunteers are also members of the Society. 

Registered Address: 30 Kewstoke Road, Bristol, BS9 1HB. 

## **Declarations** 

**The trustees declare that they have approved the trustees’ report above.** 

**Signed on behalf of the charity’s trustees** 


**----- Start of picture text -----**<br>
Signature(s)<br>Full name(s) Pamela Moult  Anthony Julian Rivers<br>    Position (eg  Chair Treasurer<br>Secretary, Chair, etc)<br>Date<br>4 March 2025<br>**----- End of picture text -----**<br>


Page **9** of **10** 



Page 10 of 10

|Bristol Choral Society|Bristol Choral Society|Charity No|1157699|1157699||
|---|---|---|---|---|---|
|||<br>Company No||||
|<br>Annual accounts for theperiod||||||
|Period start date|**7/1/2022**|**To**|Period end<br>date|**6/30/2023**||



## **Section A   Statement of financial activities (including summary income and expenditure account)** 

|**Recommended categories by activity**<br>Guidance Note<br>**Income (Note 3)**<br>**Income and endowments from:**<br>Donations and legacies<br>S01<br>Charitable activities<br>S02<br>Other trading activities<br>S03<br>Investments<br>S04<br>Separate material item of income<br>S05 <br>Other<br>S06 <br>**_Total_**<br>S07<br>**Expenditure (Notes 6)**<br>**Expenditure on:**<br>Raising funds<br>S08<br>Charitable activities<br>S09<br>Separate material expense item<br>S10 <br>Other<br>S11<br>**_Total_**<br>S12<br>S13 <br>Tax payable<br>S14<br>S15 <br>S16<br>**Net income/(expenditure)**<br>S17 <br>**Extraordinary items**<br>S18 <br>**Transfers between funds**<br>S19 <br>S20 <br>Other gains/(losses)<br>S21 <br>**_Net movement in funds_**<br>S22 <br>Total funds brought forward<br>S23 <br>**_Total funds carried forward_**<br>S24 <br>**Net income/(expenditure) before tax for**<br>**the reporting period**<br>**Net income/(expenditure) after tax**<br>**before investment gains/(losses)**<br>Net gains/(losses) on<br>investments<br>**Other recognised** **gains/(losses):**<br>Gains and losses on revaluation of fixed assets for the<br>charity’s own use<br>**_Reconciliation of_**<br>**_funds:_**|**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|**Total funds**<br>**£**<br>**£**<br>F04<br>F05<br> <br>**Prior year**<br>**funds**|**Total funds**<br>**£**<br>**£**<br>F04<br>F05<br> <br>**Prior year**<br>**funds**|**Total funds**<br>**£**<br>**£**<br>F04<br>F05<br> <br>**Prior year**<br>**funds**|
|---|---|---|---|---|---|---|
||35,324|1,250|-||36,574|33,890|
||24,371|-|-||24,371|21,200|
||5,302|-|-||5,302|1,526|
||1,477|-|-||1,477|565|
||-|-|-||-|-|
||-|46,288|-||46,288|-|
||66,473|47,538|-||114,010|57,181|
||||||||
||30,817|-|-||30,817|28,632|
||48,589|1,750|-||50,339|50,310|
||-|-||||-|
||2|47,352|-||47,354|66|
||79,409|49,102|-||128,510|79,007|
||||||||
||-      12,936|-        1,564|-||-      14,500|-      21,826|
||-|-|-||-|-|
||-      12,936|-        1,564|-||-      14,500|-      21,826|
||-|-|-||-|-|
||-      12,936|-        1,564|-||-      14,500|-      21,826|
||-|-|-||-||
||-|-|-||-|-|
||||||||
||-|-|-||-|-|
||-|-|-||-|-        2,896|
||-      12,936|-        1,564|-||-      14,500|-      24,722|
||||||||
||99,798|3,404|-||103,202|127,924|
||86,862|1,840|-||88,702|103,202|





Bristol Choral Society Charity No 1157699 Company No 

||Bristol Choral Society|Bristol Choral Society|Bristol Choral Society|Charity No|1157699|1157699|
|---|---|---|---|---|---|---|
|||||<br>Company No|||
|**Section B                      Balance sheet**|||||||
|y/e 30.06.2023<br>Guidance Note<br>**Fixed assets**<br>**Intangible assets            (Note 15)**<br>B01<br>**Tangible assets              (Note 14)**<br>B02<br>**Heritage assets              (Note 16)**<br>B03<br>**Investments                    (Note 17)**<br>B04<br>**_Total fixed assets_**<br>B05<br>**Current assets**<br>**Stocks                           (Note 18)**<br>B06<br>**Debtors                           (Note 19)**<br>B07<br>**Investments                    (Note 17.4)**<br>B08<br>**Cash at bank and in hand  (Note 24)**<br>B09<br>**_Total current assets_**<br>B10<br>B11<br>**_Net current assets/(liabilities)_**<br>B12<br>**_Total assets less current liabilities_**<br>B13<br>B14<br>**Provisions for liabilities**<br>B15<br>**_Total net assets or liabilities_**<br>B16<br>**Funds of the Charity**<br>**Endowment funds (Note 27)**<br>B17<br>B18<br>**Unrestricted funds**<br>B19<br>**Revaluation reserve**<br>B20<br>**Fair value reserve**<br>B21<br>**_Total funds_**<br>B22<br>**Creditors: amounts falling due within**<br>**one year              (Note 20)**<br>**Creditors: amounts falling due after**<br>**one year                (Note 20)**<br>**Restricted income funds (Note 27)**||**£**<br>**£**<br>F01<br>F02<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**||**£**<br>**£**<br>F03<br>F04<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**||**£**<br>F05<br>**Total last**<br>**year**|
|||-|-|-|-|-|
|||2,500|-|-|2,500|2,500|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||2,500|-|-|2,500|2,500|
||||||||
|||1,393|-|-|1,393|2,398|
|||13,224|-|-|13,224|6,207|
|||-|-|-|-|-|
|||77,800||-|77,800|111,076|
|||92,417|-|-|92,417|119,680|
||||||||
|||6,215|-|-|6,215|-|
||||||||
|||86,202|-|-|86,202|119,680|
||||||||
|||88,702|-|**-**|88,702|122,180|
||||||||
|||-|-|-|-|18,978|
|||-|-|-|-|-|
||||||||
|||88,702|-|-|88,702|103,202|
||||||||
|||-|||-<br>1,840<br>86,862<br>-|-|
||||1,840|-||-|
|||86,862||||-|
||||||||
||||||||
|||86,862|1,840|-|88,702|-|



_**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 -----**<br>
Date of<br>Signed by one or two trustees/directors on behalf of all the trustees/directors Print Name approval<br>dd/mm/yyyy<br>Date<br>Signature of director authenticating accounts being sent to  Signature dd/mm/yyyy<br>Companies House<br>Print name<br>**----- End of picture text -----**<br>


CC17a (Excel) 

03/18/2025 

2 



## **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: 

||||
|---|---|---|
|•  and with*<br>•  and with*|ü|the Statement of Recommended Practice: Accounting and Reporting by Charities<br>preparing their accounts in accordance with the Financial Reporting Standard applicable<br>in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014<br>the Financial Reporting Standard applicable in the United Kingdom and Republic of<br>Ireland (FRS 102)|
||ü||
||||



• 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 _**Not applicable**_ the conclusion that the charity is a going concern; 

Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. 

## **1.3 Change of accounting policy** 

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note {  }. 

|Yes*<br>No*|ü|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
||ü|||
|**_Please disclose:_**||||
|**_(i) the nature of the change in accounting policy;_**|||Not applicable|
|**_(ii) the reasons why applying the new accounting policy_**<br>**_provides more reliable and more relevant information;_**<br>**_and_**|||Not applicable|
|**_(iii) the amount of the adjustment for each line affected_**<br>**_in the current period, each prior period presented and_**<br>**_the aggregate amount of the adjustment relating to_**<br>**_periods before those presented, 3.44 FRS102 SORP._**|||Not applicable|



## **1.4 Changes to accounting estimates** 

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). 

|Yes*<br>No*|ü|* -Tick as appropriate|
|---|---|---|
||ü||



## _**Please disclose:**_ 

CC17a (Excel) 

03/18/2025 

3 



|**_(i) the nature of any changes;_**|No changes|
|---|---|
|**_(ii) the effect of the change on income and expense or_**<br>**_assets and liabilities for the current period; and_**|No changes|
|**_(iii) where practicable, the effect of the change in one or_**<br>**_more future periods._**|No changes|



|No material prior year erro<br>**1.5 Material prior year er**|No material prior year erro<br>**1.5 Material prior year er**|No material prior year erro<br>**1.5 Material prior year er**|r have been identified in the reporting period (3.47 FRS102 SORP).<br>**rors**|
|---|---|---|---|
|Yes*<br>No*||ü|* -Tick as appropriate|
|||ü||



_**Please disclose:**_ 

|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the prior period error;_**|no material errors identified|
|**_(ii) for each prior period presented in the accounts, the_**<br>**_amount of the correction for each account line item_**<br>**_affected; and_**|no material errors identified|
|**_(iii) the amount of the correction at the beginning of the_**<br>**_earliest prior period presented in the accounts._**|no material errors identified|



CC17a (Excel) 

03/18/2025 

4 



## **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.**_ 

|**_This standard list of accounting policies has been applied by the charity except for those deleted.  Where a_**<br>**_different or additional policy has been adopted then this is detailed in the box below._**|**_This standard list of accounting policies has been applied by the charity except for those deleted.  Where a_**<br>**_different or additional policy has been adopted then this is detailed in the box below._**|**_This standard list of accounting policies has been applied by the charity except for those deleted.  Where a_**<br>**_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**|**Not applicable**||
|**in accounting policy**|||
|**_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) 

03/18/2025 

5 



## **Section C                                            Notes to the accounts                                                        (cont)** 

|**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;|
||· the monetary value can be measured with sufficient reliability.|
|**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses, unless<br>required or permitted by the FRS 102 SORP or FRS 102.|
|**Grants and donations**|Grants and donations are only included in the SoFA when the general income<br>recognition criteria are met (5.10 to 5.12 FRS102 SORP).|
||In the case of performance related grants, income must only be recognised to the extent|
||that the charity has provided the specified goods or services as entitlement to the grant|
||only occurs when the performance related conditions are met (5.16 FRS 102 SORP).|
||Legacies are included in the SOFA when receipt is probable, that is, when there has|
|**Legacies**|been grant of probate, the executors have established that there are sufficient assets in<br>the estate and any conditions attached to the legacy are either within the control of the|
||charity or have been met.|
|**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|
|**Tax reclaims on**|donor.  Any Gift Aid amount recovered on a donation is considered to be part of that gift|
|**donations and gifts**|and is treated as an addition to the same fund as the initial donation unless the donor or|
||the terms of the appeal have specified otherwise.|
|**Contractual income and**|This is only included in the SoFA once the charity has provided the related goods or|
|**performance related**|services or met the performance related conditions.|
|**grants**||
|**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be<br>exchanged) unless impractical to do so.|
||The cost of any stock of goods donated for distribution to beneficiaries is deemed to be|
||the fair value of those gifts at the time of their receipt and they are recognised on|
||receipt.  In the reporting period in which the stocks are distributed, they are recognised|
||as an expense at the carrying amount of the stocks at distribution.|
||Donated goods for resale are measured at fair value on initial recognition, which is the|
||expected proceeds from sale less the expected costs of sale, and recognised in 'Income|
||from other trading activities' with the corresponding stock recognised in the balance|
||sheet.  On its sale the value of stock is charged against 'Income from other trading|
||activities' and the proceeds from  sale are also recognised as 'Income from other trading|
||activities'.|
||Goods donated for on-going use by the charity are recognised as tangible fixed assets|
||and included in the SoFA as incoming resources when receivable.|
||Gifts in kind for use by the charity are included in the SoFA as income from donations|
||when receivable.|
|**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of|
|**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 with an equivalent amount recognised as an expense under the appropriate|
||heading in the SOFA.|
|**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<br>in the trustees’ annual report.|



|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|
|---|---|---|
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
||ü||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
||ü||
|Yes*<br>No*<br>N/a*|||
|ü|||



03/18/2025 

CC17 FRS 102 SORP 

6 



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



They are valued at cost. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost  and subsequently at fair value (their market value) at the year end The same treatment is applied to unlisted investments unless fair value cannot be 

**Investments** 

|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|
|---|---|---|
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
||||
|1000|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
||ü||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
||ü||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||



03/18/2025 

CC17 FRS 102 SORP 

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 **investments** deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. 

They are valued at fair value except where they qualify as basic financial instruments. 

|||ü|
|---|---|---|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
||ü||
|Yes*<br>No*<br>N/a*|||
|||ü|



## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** 

03/18/2025 

CC17 FRS 102 SORP 

8 



**Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 3                           Income** 

|**Note 3                           Income**|**Income**|**Income**|**Income**|**Income**|**Income**|**Income**|
|---|---|---|---|---|---|---|
|**Analysis of income**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**<br>Donations and gifts - Friends and supporters<br>4,895            -               -          4,895       5,954<br>Donations-Choral Scholars<br>-         1,000             -          1,000           65<br>Donations-Outreach<br>-              -               -                -              -<br>Gift Aid<br>5,801          250             -          6,051       5,475<br>Legacies<br>-              -               -                -              -<br>-              -               -                -              -<br>24,446            -               -        24,446     22,397<br>Donated goods, facilities and  services<br>182            -               -             182            -<br>Other<br>-              -               -                -              -<br>**Total** 35,324       1,250             -        36,574     33,890<br>Concert income-tickets/programme sales<br>19,995            -               -        19,995     21,200<br>Come & Sing event income<br>4,376            -               -          4,376            -<br>Recording project income<br>-              -               -                -              -<br>Other<br>-              -               -                -              -<br>**Total** 24,371            -               -        24,371     21,200<br>Fundraising income<br>2,473            -               -          2,473          339<br>Vocal score & folder contributions<br>2,788            -               -          2,788          764<br>Income from sale of CDs<br>41            -               -               41           92<br>Other<br>-       46,288             -        46,288          331<br>**Total** 5,302     46,288- 51,589       1,526<br>Interest income<br>1,477            -               -          1,477          565<br>Dividend income<br>-              -               -                -              -<br>Rental and leasing income<br>-              -               -                -              -<br>Other<br>-              -               -                -              -<br>**Total** 1,477- - 1,477          565<br>Gifts<br>-              -               -                -              -<br>-<br>-                -              -<br>-              -               -                -              -<br>**Total**  - - - -              -<br>**Other:**<br>Conversion of endowment funds into income<br>-              -               -                -              -<br>-              -               -                -              -<br>-              -               -                -              -<br>-              -               -                -              -<br>Other<br>-              -               -                -              -<br>**Total**  - - - -              -<br>**TOTAL INCOME**<br>66,473     47,538-114,010     57,181<br>**Other information:**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Donations**<br>**and legacies:**<br>General grants provided by government/other<br>charities<br>Membership subscriptions and sponsorships<br>which are in substance donations<br>**Charitable**<br>**activities:**<br>**Other trading**<br>**activities:**<br>**Income from**<br>**investments:**<br>**Separate**<br>**material item**<br>**of income**<br>Gain on disposal of a tangible fixed asset held<br>for charity's own use<br>Gain on disposal of a programme related<br>investment<br>Royalties from the exploitation of intellectual<br>propertyrights|**Analysis of income**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**||||||
||Donations and gifts - Friends and supporters|4,895|-|-|4,895|5,954|
||Donations-Choral Scholars|-|1,000|-|1,000|65|
||Donations-Outreach|-|-|-|-|-|
||Gift Aid|5,801|250|-|6,051|5,475|
||Legacies|-|-|-|-|-|
||General grants provided by government/other<br>charities|-|-|-|-|-|
||Membership subscriptions and sponsorships<br>which are in substance donations|24,446|-|-|24,446|22,397|
||Donated goods, facilities and  services|182|-|-|182|-|
||<br>Other|-|-|-|-|-|
||**Total**|35,324|1,250|-|36,574|33,890|
||||||||
||Concert income-tickets/programme sales|19,995|-|-|19,995|21,200|
||<br>Come & Sing event income|4,376|-|-|4,376|-|
||<br>Recording project income|-|-|-|-|-|
||<br>Other|-|-|-|-|-|
||**Total**|24,371|-|-|24,371|21,200|
||||||||
||Fundraising income<br>|2,473|-|-|2,473|339|
||<br>Vocal score & folder contributions<br>|2,788|-|-|2,788|764|
||Income from sale of CDs|41|-|-|41|92|
||Other|-|46,288|-|46,288|331|
||**Total**|5,302|46,288|-|51,589|1,526|
||||||||
||Interest income|1,477|-|-|1,477|565|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||<br>Other|-|-|-|-|-|
||**Total**|1,477|-|-|1,477|565|
||||||||
||Gifts|-|-|-|-|-|
|||-||-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held<br>for charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related<br>investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual<br>propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||66,473|47,538|-|114,010|57,181|
||||||||
|**All income in the prior year was unrestricted except for: (please**<br>**provide description and amounts)**||Donations and Gift Aid to the value of £581.25.|||||



Donations and Gift Aid to the value of £581.25. **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) 

03/18/2025 

9 



**Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 4                       Analysis of receipts of government grants** 

|**Government grant 1**<br>**Government grant 2**<br>**Government grant 3**<br>**Other**<br>**Government grant 1**<br>**Government grant 2**<br>**Government grant 3**<br>**Other**<br>**_Please provide details of any_**<br>**_unfulfilled conditions and other_**<br>**_contingencies attaching to grants that_**<br>**_have been recognised in income._**<br>**_Please give details of other forms of_**<br>**_government assistance from which_**<br>**_the charity has directly benefited._**|**Description**<br>**This year**<br>**£**|**Description**<br>**This year**<br>**£**|**Description**<br>**This year**<br>**£**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||**Total** <br>**Description**||-|
||||**Last year**<br>**£**|
||||-|
||||-|
||||-|
||||-|
||**Total** -<br>**Thisyear**<br>**Lastyear**||-|
|||||
||**Thisyear**<br>**Lastyear**|||
|||||



CC17a (Excel) 

03/18/2025 

10 



**Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 5                           Donated goods, facilities and services** 

|**Seconded staff**<br>**Use of property**<br>**Other**|**Thisyear**|**This year**<br>**Last year**<br>**£**<br>**£**|**This year**<br>**Last year**<br>**£**<br>**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Lastyear**||
|**Please provide details of the**<br>**accounting policy for the recognition**<br>**and valuation of donated goods,**<br>**facilities and services.**||||
|**Please provide details of any**<br>**unfulfilled conditions and other**<br>**contingencies attaching to resources**<br>**from donated goods and services not**<br>**recognised in income.**<br>**Please give details of other forms of**<br>**other donated goods and services not**<br>**recognised in the accounts, eg**<br>**contribution of unpaid volunteers.**||||
|||||
|||||
|||||



CC17a (Excel) 

03/18/2025 

11 



## **Section C                                            Notes to the accounts                                                    (cont)** 

## **Note 6                           Expenditure** 

|**Analysis**<br>**Expenditure on raising funds:**|**This year**<br>**Last year**<br>**Total funds**<br>**Total funds**<br>**£**<br>**£**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|**This year**<br>**Last year**<br>**Total funds**<br>**Total funds**<br>**£**<br>**£**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|**This year**<br>**Last year**<br>**Total funds**<br>**Total funds**<br>**£**<br>**£**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|**This year**<br>**Last year**<br>**Total funds**<br>**Total funds**<br>**£**<br>**£**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|**This year**<br>**Last year**<br>**Total funds**<br>**Total funds**<br>**£**<br>**£**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|**This year**<br>**Last year**<br>**Total funds**<br>**Total funds**<br>**£**<br>**£**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|**This year**<br>**Last year**<br>**Total funds**<br>**Total funds**<br>**£**<br>**£**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|**This year**<br>**Last year**<br>**Total funds**<br>**Total funds**<br>**£**<br>**£**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**|
|---|---|---|---|---|---|---|---|---|
|Rehearsal costs|21,921.79|-|-|21,922|21,121|-|-|21,121|
|Rehearsal aids|200.00|-|-|200|||||
|Audition costs|1,271.20|-|-|1,271|1,316|-|-|1,316|
|Insurance|663.99|-|-|664|622|-|-|622|
|Brochure and general publicity costs|1,237.00|-|-|1,237|1,689|-|-|1,689|
|<br>Committee and AGM expenses, inc mailchimp &<br>cost of accountingsoftware|675.99|-|-|676|603|-|-|603|
|New website|157.50|-|-|158|2,000|-|-|2,000|
|Piano costs|-|-|-|-|70|-|-|70|
|Cost ofpatrons / friends scheme|-|-|-|-|38|-|-|38|
|Staging fundraising events|1,191.08|-|-|1,191|6|-|-|6|
|<br>Vocal score and folder costs|2,314.61|-|-|2,315|824|-|-|824|
|**Total expenditure on raising funds**|29,633.16|-|-|29,633|28,288|-|-|28,288|
|**Expenditure on charitable activities:**|||||||||
|Direct concert costs|45,572.00|-|-|45,572|47,977|-|-|47,977|
|Come & Sing|3,043.52|-|-|3,044|-|||-|
|<br>Choral scholar costs|-|1,250.00|-|1,250|-|2,300|-|2,300|
|Outreach costs not included above|-|-|-|-|-|-|-|-|
|Cost of banking (taking credit/debit cards/paypal<br>fees)|473.94|-|-|474|32|-|-|32|
|**Total expenditure on charitable activities**|49,089.46|1,250|-|50,339|48,010|2,300|-|50,310|
|**Separate material item of expense**|||||||||
|Choir choral workshop in Ammerdown Centre|-|12,984|-|12,984|-|-|-|-|
|Choir tour to Hanover|-|1,182|-|1,182|-|-|-|-|
|Choir Tour to Spain||33,186||33,186|||||
|CD P&P|-|2|-|2|-|-|-|-|
|**Total**|-|47,354|-|47,354|-|-|-|-|
|**Other**|||||||||
|Subscription to rehearsal file site|200.00|-|-|200|200|-|-|200|
|<br>Subscription to'Zoom'for online rehearsing|143.88|-|-|144|144|-|-|144|
|<br>Cost of CD sales|-|-|-|-|66|-|-|66|
|Revaluation of CD stock|-|-|-|-|2,896|-|-|2,896|
|Revaluation of bottles stock|178.56|||179|||||
|Revaluation of cups stock|661.44|-|-|661|-|-|-|-|
|<br>**Total other expenditure**<br>**TOTAL EXPENDITURE**|1,183.88|-|-|1,184|3,306|-|-|3,306|
||79,906.50|48,603.97|-|128,510|79,603|2,300|-|81,903|



## **Other information:** 

## **Analysis of expenditure on charitable activities** 

|**Analysis of expenditure on charitable activities**|||||||||
|---|---|---|---|---|---|---|---|---|
||**Thisyear**||||**Lastyear**||||
|**Activity or programme**|**Activities**<br>**undertaken**<br>**directly**|**Grant**<br>**funding of**<br>**activities**|**Support**<br>**Costs**|**Total this**<br>**year**|**Activities**<br>**undertaken**<br>**directly**|<br>**Grant**<br>**funding of**<br>**activities**|**Support**<br>**Costs**|**Total last**<br>**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|-|-|-|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
||||||||||
|**This year:  Where sums originally denominated in foreign currency have been**<br>**included in expenditure, explain the basis on which those sums have been**<br>**translated into sterling (or the currency in which the accounts are drawn up).**|||Not applicable||||||



Not applicable 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).** 

CC17a (Excel) 

03/18/2025 

12 



## **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**<br>**Last year**<br>**£**<br>**£**|**This year**<br>**Last year**<br>**£**<br>**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**ms**|-|-|



**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items** 

CC17a (Excel) 

03/18/2025 

13 



## **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.**_ 

|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**<br>**party (Yes**<br>**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|



_**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.**_ 

|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|



CC17a (Excel) 

03/18/2025 

14 



## **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.**_ 

## **This year** 

|**Support cost**<br>**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||



## **Last year** 

|**Support cost**<br>**(examples)**|**Raising funds**<br>**£**|**Activity 1**<br>**£**|**Activity 2**<br>**£**|**Activity 3**<br>**£**|**Grand total**<br>**£**|**Basis of allocation**|
|---|---|---|---|---|---|---|
|||||||**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||



_**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) 

03/18/2025 

15 



## **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**<br>**Assurance services other than independent examination**<br>**Tax advisory fees**<br>**Other fees (for example: financial advice, consultancy, accountancy services) paid**<br>**to the independent examiner**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|



CC17a (Excel) 

03/18/2025 

16 



## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 11                           Paid employees** 

_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_ 

## **11.1 Staff Costs** 

|**Salaries and wages**<br>**Social security costs**<br>**Pension costs (defined contribution scheme)**<br>**Other employee benefits**<br>**Total staff costs** <br>**This year:**<br>**Please provide details of expenditure on staff working for the**<br>**charity whose contracts are with and are paid by a related party**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||||
||-|-|
||-|-|
||||
||||



**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 (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards.  If there are no such 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** 

|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|
||**Thisyear**|**Lastyear**|
|**£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**|-|-|
||||
|**Please provide the total amount paid to key management**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|



CC17a (Excel) 

03/18/2025 

17 



## **11.2 Average head count in the year** 

**The parts of the charity in which the employees work** 

||**This year**<br>**Number**|**Last year**<br>**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** 

**This year Last year** 

**Please state the legal authority or reason for making the payment** 

**This year Last year** 

|**Please state the amount of the payment (or value of any waiver of**<br>**a right to an asset)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|



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## **11.4 Redundancy payments** 

## _**Please complete if any redundancy or termination payment is made in the period.**_ 

|**Total amount of payment**<br>**The extent of redundancy funding at the balance sheet date**<br>**The nature of the payment (cash, asset**<br>**etc.)**<br>**Please state the accounting policy for any redundancy or**<br>**termination payments**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||
||||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||||
||||



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## **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.**_ 

|**Amount of contributions recognised in the SOFA as an expense**<br>**Please explain the basis for allocating the liability and expense of**<br>**defined contribution pension scheme between activities and**<br>**between restricted and unrestricted funds.**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||



## _**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 multi-employer 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** 

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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)** 

|**Analysis**|**Grants to**<br>**institutions**|**Grants to**<br>**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activityorproject 1|||**£**|**£**|
||-|-|-|**-**|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|



_**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_**<br>**_the context of its grantmaking.  Details of the institution supported,_**<br>**_purpose of the grant and total paid to each institution is available on the_**<br>**_charity's web site._**|**_Yes_**|**_Please provide_**<br>**_details of charity's_**<br>**_URL._**|
|---|---|---|
||**_No_**|**_Provide details_**<br>**_below_**|



|**Names of institution**|**Purpose**|**Total amount of**<br>**grants paid £**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_Total grants to institutions in reporting period_**<br>**_Other unanalysed grants_**<br>**_TOTAL GRANTS PAID_**||**-**|
|||-|
|||-|



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## **Last year:** 

## **13.3 Analysis of grants paid (included in cost of charitable activities)** 

|**Analysis**|**Grants to**<br>**institutions**|**Grants to**<br>**individuals**|**Support costs**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|
|Activityorproject 1|-|-|-|-|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|



## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ 

## **13.4 Grants made to institutions** 

|**13.4 Grants made to institutions**|**13.4 Grants made to institutions**|||
|---|---|---|---|
|**_My charity has made grants to particular institutions that are material in_**<br>**_the context of its grantmaking.  Details of the institution supported,_**<br>**_purpose of the grant and total paid to each institution is available on the_**<br>**_charity's web site._**||**_Yes_**|**_Please provide_**<br>**_details of charity's_**<br>**_URL._**|
|||**_No_**|**_Provide details_**<br>**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**<br>**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_Total grants to institutions in reporting period_**<br>**_Other unanalysed grants_**<br>**_TOTAL GRANTS PAID_**|||**-**|
||||-|
||||-|



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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**_ **14.1 Cost or valuation** 

|**14.1 Cost or valuation**|**n**|||||
|---|---|---|---|---|---|
|**£**<br>**£**<br>-                                 -<br>Additions<br>-                                 -<br>Revaluations<br>-                                 -<br>Disposals<br>-                                 -<br>Transfers *<br>-                                 -<br>At end of the year<br>-                                 -<br>**14.2 Depreciation and impairments**<br>****Basis**<br>SL or RB<br>**** Rate**<br>-                                 -<br>Disposals<br>-                                 -<br>Depreciation<br>-                                 -<br>Impairment<br>-                                 -<br>Transfers*<br>-                                 -<br>At end of the year<br>-                                 -<br>**14.3 Net book value**<br>-                                 -<br>-                                 -<br>**14.4  Impairment**<br>**Freehold land &**<br>**buildings**<br>**Other land &**<br>**buildings**<br>At the beginning of<br>the year<br>SL or RB (Straight<br>Line or Reducing<br>Balance)<br>At beginning of the<br>year<br>Net book value at the<br>beginning of the year<br>Net book value at the<br>end of the year<br>**_This year:  Please provide a description of the events and_**<br>**_circumstances that led to the recognition or reversal of an_**<br>**_impairment loss._**|**£**<br>**Freehold land &**<br>**buildings**|**£**<br>**Other land &**<br>**buildings**|**£**<br>**Plant, machinery and**<br>**motor vehicles**|**£**<br>**Fixtures, fittings and**<br>**equipment**|**Total**<br>**£**|
||-|-|-|2,500|2,500|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|2,500|2,500|
||**d impairments**|||||
||SL or RB (Straight<br>Line or Reducing<br>Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|2,500|2,500|
||-|-|-|2,500|2,500|
|||||||
|||||||



_**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** 


**----- Start of picture text -----**<br>
If an accounting policy of revaluation is adopted, please provide: This year Last year<br> the effective date of the revaluation<br>the name of independent valuer, if applicable<br> the methods applied and significant assumptions<br> the carrying amount that would have been recognised had                                 -                                    -<br>the assets been carried under the cost model.<br>14.6  Other disclosures<br>This year Last year<br>£ £<br>(i)   Please state the amount of borrowing costs, if any, capitalised in the                                 -                                    -<br>construction of tangible fixed assets and the capitalisation rate used.<br>(ii)   Please provide the amount of contractual commitments for the acquisition                                 -                                    -<br>of tangible fixed assets.<br>(iii)   Details of the existence and carrying amounts of property, plant and<br>equipment to which the charity has restricted title or that are pledged as security<br>for liabilities.<br>**----- End of picture text -----**<br>


- _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 please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what_ 

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## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 15                           Intangible assets** 

_**Please complete this note if the charity has any intangible assets**_ 

## **15.1 Cost or valuation** 

|Additions<br>Disposals<br>Revaluations<br>Transfers *<br>At end of the year<br>At beginning of the<br>year|**£**<br>**Research &**<br>**development**|**£**<br>**Patents and**<br>**trademarks**|**Other**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|



## **15.2 Amortisation and impairments** 

|****Basis**<br>**** Rate**<br>Disposals<br>Amortisation<br>Impairment<br>Transfers*<br>At end of year<br>At beginning of the<br>year|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line<br>("SL") or<br>Reducing<br>Balance<br>("RB")|
|---|---|---|---|---|---|
|||||||
||-                     -                     -                     -<br>-                     -                     -                     -<br>-                     -                     -                     -<br>-                     -                     -                     -<br>-                     -                     -                     -<br>-                     -                     -                     -|||||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||



## **15.3 Net book value** 

|Net book value at the<br>beginning of the year<br>Net book value at the<br>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:**_ 

|**_the effective date of the revaluation_**<br>**_the name of independent valuer, if applicable_**<br>**_the methods applied_**<br>**15.7 Other disclosures**<br>**_the carrying amount that would have been_**<br>**_recognised had the assets been carried under_**<br>**_the cost model._**<br>**_(i)   If your intangible asset was acquired by way_**<br>**_of grant, provide value on initial recognition and_**<br>**_carrying amount of the asset._**<br>**_(ii)     Details of the carrying amounts of any_**<br>**_intangible assets to which the charity has_**<br>**_restricted title or that are pledged as security for_**<br>**_liabilities._**<br>**_(iii)   Please provide the amount of contractual_**<br>**_commitments for the acquisition of intangible_**<br>**_assets._**<br>**_(iv)  State the amount of research and_**<br>**_development expenditure recognised as_**<br>**_expenditure in the year._**<br>**_(v)   Please detail the headings in the SOFA in_**<br>**_which a charge for amortisation of intangible_**<br>**_assets is included._**<br>**_(vi)   For any material intangible assets, please_**<br>**_provide a description, its carrying amount and_**<br>**_any remaining amortisation period._**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||



_*  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 please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ 

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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** 

**This year Last year** 

**(i)   Explain the nature and scale of heritage assets held. (ii)   Explain the policy for the acquisition, preservation, management and disposal of heritage assets.** 

## **16.2 Cost or valuation** 

|At beginning of the year<br>Additions<br>Disposals<br>Revaluations<br>Transfers *<br>At end of the year<br>**16.3 Depreciation and impairments**<br>****Basis**<br>**** Rate**<br>At beginning of the year<br>Disposals<br>Depreciation<br>Impairment<br>Transfers*<br>At end of year<br>**16.4 Net book value**<br>Net book value at the end of the year<br>Net book value at the beginning of the<br>year|**£**<br>**Heritage asset**<br>**1**|**£**<br>**Heritage asset**<br>**2**|**£**<br>**Heritage asset**<br>**3**|**£**<br>**Heritage asset**<br>**4**|**Total**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line<br>("SL") or<br>Reducing<br>Balance<br>~~(~~"~~RB~~"~~)~~|
||||||||
||-                      -                      -                      -                      -<br>-                      -                      -                      -                      -<br>-                      -                      -                      -                      -<br>-                      -                      -                      -                      -<br>-                      -                      -                      -                      -<br>-                      -                      -                      -                      -<br>-                      -                      -                      -                      -<br>-                      -                      -                      -                      -||||||
||-|-|-|-|-||
||-|-|-|-|-||



CC17a (Excel) 

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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:**_ 

_**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 year** 

## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** 

|Additions<br>Disposals<br>Depreciation/impairment<br>Revaluation<br>Carrying amount at the end of period<br>Carrying amount at the beginning of the<br>period|**£**<br>**At valuation**<br>**Group A**|**£**<br>**At cost Group**<br>**B**|**Total**<br>**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|



## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** 

|**(i)   Explain the reason why heritage**<br>**assets have not been recognised on**<br>**the balance sheet.**<br>**(ii)   Describe the significance and**<br>**nature of heritage assets.**<br>**(iii)   Disclose information that is**<br>**helpful in assessing the value of**<br>**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** 

||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**<br>Group A<br>Group B<br>Group C<br>Other<br>**Donations**<br>Group A<br>Group B<br>Group C<br>Other<br>**Total additions**<br>**Charge for impairment**<br>Group A<br>Group B<br>Group C<br>Other<br>**Total charge for impairment**<br>**Disposals**<br>Group A - carrying amount<br>Group B - carrying amount<br>Group C<br>Other<br>**Total disposals**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|



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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**<br>**Add: Reversal of impairments**<br>Carrying (fair) value at end of year<br>Carrying (fair) value at beginning of<br>period<br>**Add:**additions to investments during<br>period*<br>**Less:**disposals at carrying value<br>**Add/(deduct):**transfer in/(out) in the<br>period<br>**Add/(deduct):**net gain/(loss) on<br>revaluation|**Cash & cash**<br>**equivalents**|<br>**Listed**<br>**investments**|**Investment**<br>**properties**|**Social**<br>**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**<br>**Cash or cash equivalents**<br>**Listed investments**<br>**Investment properties**<br>**Social investments**<br>**Total**<br>**Grand total (Fair value at year end+Cost less impairment)**<br>**Other investments**||||
|---|---|---|---|
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||



## **Last year: Analysis of investments** 

|**Analysis of investments**<br>**Cash or cash equivalents**<br>**Listed investments**<br>**Investment properties**<br>**Social investments**<br>**Total**<br>**Other investments**|||
|---|---|---|
||**Fair value at year end**|**Cost less impairment**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|



CC17a (Excel) 

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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:** 

**This year Last year** 

**(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** 

## **17.4  Please provide a breakdown of current asset investments, if applicable, agreeing with the balance** 

|**Analysis of current asset investments**|**This year**||**Last year**|
|---|---|---|---|
||**£**||**£**|
|**Cash or cash equivalents**||-|-|
|**Listed investments**||-|-|
|**Investment properties**||-|-|
|**Social investments**||-|-|
|**Other investments**||-|-|
|**Total**||-|-|
|**17.5 Guarantees**||||



|**17.5 Guarantees**|||
|---|---|---|
||**Thisyear**|**Lastyear**|
|**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**<br>**Amounts payable within 1 year**<br>**Amounts payable after more than 1 year**<br>**Amounts receivable within 1 year**<br>**Amounts receivable after more than 1 year**<br>**17.7 Additional information**<br>**Amount of concessionary loans made (****_Multiple_**<br>**_loans made may be disclosed in aggregate provided_**<br>**_that such aggregation does not obsure significant_**<br>**_information_).**<br>**Amount of concessionary loans received****_(Multiple_**<br>**_loans received may be disclosed in aggregate_**<br>**_provided that such aggregation does not obsure_**<br>**_significant information)._**<br>**Terms and conditions eg interest rate, security**<br>**provided**<br>**Value of any concessionary loans which have**<br>**been committed but not taken up at the reporting**<br>**date**<br>**Please provide information about the significance**<br>**of investments to the charity's financial position**<br>**or performance eg. terms and conditions of loans**<br>**or the use of hedging to manage financial risk.**<br>**For all investments measured at fair value, the**<br>**basis for determining the value, including any**<br>**assumptions applied when using a valuation**<br>**technique.**<br>**Where a charity has provided financial assets as**<br>**a form of security, the carrying amount of the**<br>**financial asset pledged as security and the terms**<br>**and conditions relating to its pledge.**<br>**For all investments measured at fair value, the**<br>**basis for determining the value, including any**<br>**assumptions applied when using a valuation**<br>**technique.**<br>**Where a charity has provided financial assets as**<br>**a form of security, the carrying amount of the**<br>**financial asset pledged as security and the terms**<br>**and conditions relating to its pledge.**|||||
|---|---|---|---|---|
||**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**_Description_**<br>||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||**This year**||**Last year**||
||<br> <br>||||
||||||
||||||
||||||
||||||
||||||



CC17a (Excel) 

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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.** 

|**Charitable activities:**<br>**_Opening_**<br>Folders<br>Cups<br>Bottles<br>Scores - Weir The Big Picture<br>**_Added in period_**<br>Folders<br>Cups<br>Bottles<br>Scores - Weir The Big Picture<br>CDs - The Big Picture (100 @ £1 each)<br>Scores Finzi Lo the Full Final Sacrifice<br>**_Expensed in period_**<br>Folders<br>Cups<br>Bottles<br>Scores - Weir The Big Picture<br>CDs - The Big Picture - revalued to £0<br>Scores Finzi Lo the Full Final Sacrifice<br>**_Impaired_**<br>**_Closing_**<br>**Other trading activities:**<br>**_Opening_**<br>**_Added in period_**<br>**_Expensed in period_**<br>**_Impaired_**<br>**_Closing_**<br>**Other:**<br>**_Opening_**<br>**_Added in period_**<br>**_Expensed in period_**<br>**_Impaired_**<br>**_Closing_**<br>**Total this year**<br>**_Total previous year_**<br>CDs - The Big Picture (1000 @ £5+VAT<br>each)<br>Score - Vaughan Williams Five Mystical<br>Songs<br>Score - Vaughan Williams Five Mystical<br>Songs<br>**18.2   Please specify the carrying a**<br>**any stocks pledged as security for**|**St**|**ock**|**Donated goods**|**Donated goods**|**Work in**<br>**progress**|
|---|---|---|---|---|---|
||**For**<br>**distribution**|**For resale**|**For**<br>**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
|||358||||
|||661||||
|||179||||
|||1,200||||
|||-||||
||-|-|-|-|-|
|||-||||
|||-||||
|||-||||
|||-||||
|||-||||
|||-||||
|||-||||
||-|-|-|-|-|
|||-           165||||
|||-           661||||
|||-           179||||
|||-||||
|||-||||
|||-||||
|||-||||
||-|-|-|-|-|
||**-**|**1,393**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|1,393|-|-|-|
||-|-|-|-|-|
||**mount of**<br>**liabilities**|||||
|||**This year**||**Last year**||
|||<br>**£**||<br>**£**||
|||||||



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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**<br>**Prepayments and accrued income**<br>**Other debtors**<br>**Total**|**This year**<br>**£**|**Last year**<br>**£**|
||6,640|-|
||6,584|6,207|
||-|-|
||13,224|6,207|



## _**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**<br>**Prepayments and accrued income**<br>**Other debtors**<br>**Total**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|



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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**<br>**Bank loans and overdrafts**<br>**Trade creditors**<br>**Accruals and deferred income**<br>**Taxation and social security**<br>**Other creditors**<br>**Total**<br>**Payments received on account for contracts**<br>**or performance-related grants**|**Amounts falling due**<br>**within one year**|**Amounts falling due**<br>**within one year**|**Amounts falling due after**<br>**more than one year**|**Amounts falling due after**<br>**more than one year**|
|---|---|---|---|---|
||**This year**<br>**£**|**Last year**<br>**£**|**This year**<br>**£**|**Last year**<br>**£**|
||-|-|-|-|
||-|-|-|-|
||1,590|1,238|-|-|
||-|-|-|-|
||4,625|17,741|-|-|
||-|-|-|-|
||-|-|-|-|
||6,215|18,978|-|-|



## **20.2 Deferred income** 

_**Please complete this note if the charity has deferred income**_ 

||||
|---|---|---|
|**_income_**<br>**_Please explain the reasons why income is_**<br>**_deferred._**|**This year**|**Last year**|
||_Friends donation for_<br>_2023/2024 received early:_<br>_£40_|_Tickets sold for concert that_<br>_has been postponed again_<br>_to future financial year:_<br>_£1410.59. Accrual for PRS_<br>_costs for concerts that took_<br>_place in 2021/2022:_<br>_£532.66.  Friends donations_<br>_for 2022/2023 received_<br>_early: £90.00.  Deposits_<br>_taken for choir tours taking_<br>_place in 2022/2023:_<br>_£15707.50_|



|**_Movement in deferred income account_**<br>**Balance at the start of the reporting period**<br>**Amounts added in current period**<br>**Amounts released to income from previous periods**<br>**Balance at the end of the reporting period**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||17,741|3,422|
||40|16,331|
||-        17,741|-          2,012|
||40|17,741|



CC17a (Excel) 

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## **Section C                                            Notes to the accounts                                    (cont)** 

## **Note 21  Provisions for liabilities and charges** 

_**Please complete this note if you have included in charity expenditure any provisions.  A provision is made when the charity has a liability of uncertain timing or amount.**_ 


**----- Start of picture text -----**<br>
21.1  Movements in recognised provisions and funding commitment during the period<br>This year Last year<br>£ £<br>Balance at the start of the reporting period                  -                    -<br>Amounts added in current period                  -                    -<br>Amounts charged against the provision in the current period                  -                    -<br>Unused amounts reversed during the period                  -                    -<br>Balance at the end of the reporting period                  -                    -<br>21.2  Please provide: This year Last year<br> - a brief description of any obligations on the<br>balance sheet and the expected amount and<br>timing of resulting payments;<br> - an indication of the uncertainties about the<br>amount or timing of those outflows; and<br> - the amount of any expected reimbursement,<br>stating the amount of any asset that has been<br>recognised for that expected reimbursement.<br>This year Last year<br>21.3  For any funding commitment that is not<br>recognised as a liability or provision, provide<br>details of commitment made, the time frame<br>of that commitment, any performance-related<br>conditions and details of how the<br>commitment will be funded (with contracts for<br>capital expenditure separately identified).<br>21.4  Where unrestricted funds have been<br>designated to a fund commitment, please<br>disclose the nature of any amounts<br>designated and the likely timing of that<br>expenditure.<br>**----- End of picture text -----**<br>


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## **Section C                                            Notes to the accounts                                   (cont)** 

## **Note 22   Other disclosures for debtors, creditors and other basic financial instruments** 

**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.** 

**This year Last year** 

**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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**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 nature.**<br>**Please describe any security provided in**<br>**connection to the liability.**|**Estimate of financial effect**<br>|
|---|---|
|||
|||
|||
|||



## **Last year** 

|**Lastyear**||
|---|---|
|**Description of item including its legal nature.**<br>**Please describe any security provided in**<br>**connection to the liability.**|**Estimate of financial effect**<br>|
|||
|||
|||
|||



## **23.2  Contingent assets** 

**Where the charity has contingent assets, please complete the following section when their existence is probable** 

## **This year** 

**Description of item Estimate of financial effect** 

## **Last year** 

## **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**<br>**amount or timing of settlement; and the**<br>**possibilty of any reimbursement**<br>**Where it is not practical to make one or more**<br>**of these disclosures, please state this fact**|**This year**|**Last year**|
|---|---|---|
||||
||||



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## **Section C                                            Notes to the accounts                                    (cont)** 

## **Note 24     Cash at bank and in hand** 

|**Note 24     Cash at bank and in hand**|||
|---|---|---|
|**Short term cash investments (less than 3 months maturity date)**<br>**Short term deposits**<br>**Cash at bank and on hand**<br>**Other**<br>**Total**|**This year**<br>**£**|**Last year**<br>**£**|
||-|-|
||-|-|
||77,800|111,076|
||-|-|
||77,800|111,076|



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## **Section C                                            Notes to the accounts                                         (cont)** 

## **Note 25             Fair value of assets and liabilities** 

|**25.1  Please provide details of the charity's**<br>**exposure to credit risk (the risk of incurring**<br>**a loss due to a debtor not paying what is**<br>**owed) , liquidity risk (the risk of not being**<br>**able to meet short term financial demands)**<br>**and market risk (the risk that the value of**<br>**an investment will fall due to changes in**<br>**the market) arising from financial**<br>**instruments to which the charity is**<br>**exposed at the end of the reporting period**<br>**and explain how the charity manages those**<br>**risks.**<br>**25.2  Please give details of the amount of**<br>**change in the fair value of basic financial**<br>**instruments (debtors, creditors,**<br>**investments (see section 11, FRS 102**<br>**SORP)) measured at fair value through the**<br>**SoFA that is attributable to changes in**<br>**credit risk.**|**Thisyear**<br>**Lastyear**|**Thisyear**<br>**Lastyear**|
|---|---|---|
||<br>||
||||
||||



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## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 26                         Events after the end of the reporting period** 

_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ 

|**Please provide details of the nature of the**<br>**event**<br>**Provide an estimate of the financial effect**<br>**of the  event or a statement that such an**<br>**estimate cannot be made**|**Thisyear**<br>**Lastyear**|**Thisyear**<br>**Lastyear**|
|---|---|---|
||||
||||
||||



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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**_ 

|**Fund names**|**Type PE, EE**<br>**R or UR ***|**Purpose and Restrictions**|**£**<br>**Fund**<br>**balances**<br>**brought**<br>**forward**|**Income**<br>**£**|**Expenditure**<br>**£**|**Transfers**<br>**£**|**£**<br>**Gains and**<br>**losses**|**£**<br>**Fund**<br>**balances**<br>**carried**<br>**forward**|
|---|---|---|---|---|---|---|---|---|
|Choral Scholars|R|To support Choral Scholar Scheme|885|1,250|-            1,250|-|-|885|
|Outreach|R|To support Outreach Scheme|677|-|-|-|-|677|
|Choir Tours|R|Topayfor choir tours|1,314|46,288|-          47,352|-|-|250|
|Collections|R|Topayforgifts|29|-|-|-|-|29|
|General Fund|UR||87,511|66,398|-          79,334|-|-|74,575|
|Special Concert Reserve<br>(designated)|UR|Topayfor special concerts|10,466|-|-|-|-|10,466|
|Piano Replacement Fund<br>(designated)|UR|Topayfor newpiano when needed|1,821|-|-|-|-|1,821|
|New Music Fund|R|To support a new musicproject|500|-|-               500|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds(balancing figure)_ **|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||103,202|113,935|-        128,435|-|-|88,702|



**Fund balances carried forward include assets and liabilities denominated in a foreign currency** 

|Yes*<br>No*|Yes*<br>No*|
|---|---|
|ü|ü|



_**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**_ 

|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**<br>**R or UR ***|**Purpose and Restrictions**|**£**<br>**Fund**<br>**balances**<br>**brought**<br>**forward**|**Income**<br>**£**|**Expenditure**<br>**£**|**Transfers**<br>**£**|**£**<br>**Gains and**<br>**losses**|**£**<br>**Fund**<br>**balances**<br>**carried**<br>**forward**|
|Choral Scholars|R|To support Choral Scholar Scheme|3,103|81|-              2,300|-|-|884.56|
|Outreach|R|To support Outreach Scheme|677|-|-|-|-|677.04|
|Choir Tours|R|Topayfor choir tours|1,314|-|-|-|-|1,313.95|
|Collections|R|Topayforgifts|29|-|-|-|-|28.83|
|General Fund|UR||110,514|56,600|-             79,603|-|-|87,510.68|
|Special Concert Reserve|UR|Topayfor special concerts|10,466|-|-|-|-|10,466.00|
|Piano Replacement Fund<br>(designated)|UR|Topayfor newpiano when needed|1,821|-|-|-|-|1,821.00|
|Carol competition Fund|R|To support composition competition|-|500|-|-|-|500.00|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds(balancing figure)_ **|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||127,924|57,181|-             81,903|-|-|103,202|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*<br>No*<br>ü<br>ü|||||
|||||ü|ü||||



CC17a (Excel) 

03/18/2025 

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## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 27                         Charity funds (cont)** 

## **27.3  Transfers between funds** 

## **This year** 

|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**<br>**legal power for its conversion**|**Amount**|
|Between unrestricted and<br>restricted funds||-|
|Between endowment and<br>restricted funds||-|
|Between endowment and<br>unrestricted funds||-|
|||-|
|**Lastyear**|||
||**Reason for transfer and where endowment is converted to income,**<br>**legal power for its conversion**|**Amount**|
|Between unrestricted and<br>restricted funds||-|
|Between endowment and<br>restricted funds||-|
|Between endowment and<br>unrestricted funds||-|
|||-|



## **27.4 Designated funds** 

## **This year** 

|**27.4 Designated funds**<br>**Thisyear**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|Special Concert Reserve|To help fund return to Bristol Beacon after long closure of hall|10,466|
|Piano Replacement Fund<br>(designated)|To pay for new piano when needed|1,821|
|||-|
|||-|
|||-|
|||-|



## **Last year** 

|**Lastyear**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|



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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 guidance notes) details of such transactions should be provided in this note.  If there are no transactions to report, please enter “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 authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ 

|**Name of trustee**|**Legal authority (eg**<br>**order, governing**<br>**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**<br>**contribution**|**Redundancy**<br>**(including**<br>**loss of**<br>**office)/ex**<br>**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|



_**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.**_ 

CC17a (Excel) 

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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 authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ 

|**Name of trustee**|**Legal authority (eg**<br>**order, governing**<br>**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**<br>**contribution**|**Redundancy**<br>**(including**<br>**loss of**<br>**office)/ex**<br>**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|**_Please give details of why remuneration or other_**<br>**_employment benefits were paid._**<br>**_Where an ex gratia payment has been made to a trustee,_**<br>**_provide an explanation of the nature of the payment._**<br>**_If a third party has been reimbursed for providing one or_**<br>**_more trustees, state the nature of the payment and_**<br>**_amount of the reimbursement._**<br>**_State the number of trustees to whom retirement benefits_**<br>**_are accruing under a defined contribution pension_**<br>**_scheme._**|||||||
||||||||
||||||||
||||||||
||||||||



## **28.2 Trustees' expenses** 

_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note.  If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ 

**No trustee expenses have been incurred (True or False)** 

|**Type of expenses reimbursed**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Travel**|-|-|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|-|-|



CC17a (Excel) 

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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 has a 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)** 

|**Name of the trustee**<br>**or related party**|**Relationship**<br>**to charity**|**Description of the**<br>**transaction(s)**|**Amount**|**Balance at**<br>**period end**|**Provision for bad debts**<br>**at period end**|**Amounts**<br>**written off**<br>**during**<br>**reporting**<br>**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|



_**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.**_ 

## **Last year** 

**There have been no related party transactions in the reporting period (True or False)** 

|**Name of the trustee**<br>**or related party**|**Relationship**<br>**to charity**|**Description of the**<br>**transaction(s)**|**Amount**|**Balance at**<br>**period end**|**Provision for bad debts**<br>**at period end**|**Amounts**<br>**written off**<br>**during**<br>**reporting**<br>**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|



_**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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**Section C                                            Notes to the accounts                                   (cont)** 

## **Note 29                             Additional Disclosures** 

**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts.  If there is insufficient room here, please add a separate sheet.** 

CC17a (Excel) 

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## **BRISTOL CHORAL SOCIETY** 

## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES** 

## **FOR THE YEAR ENDED 30 JUNE 2024** 

______________________________________________________________ 

We have examined the statement of financial activities for the period 1 July 2023 to 30 June 2024. 

## **Respective responsibilities of trustees and examiner** 

The charity’s trustees are responsible for the preparation of accounts. The charity’s members consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. 

It is our responsibility to: 

- examine the accounts under section 145 of the Charities Act, 

- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and 

- to state whether particular matters have come to our attention. 

## **Basis of independent examiner’s report** 

Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.  It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from trustees concerning such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit, , and consequently no opinion is given as to whether the accounts present a “true and fair” view and the report is limited to those matters set out in the statement below. 

This report is made to you in accordance with the terms of our engagement and for no other purpose.  To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the trustees, for our work or for this report. 

## **Independent examiner’s statement** 

In connection with our examination, no matter has come to our attention: 

1. which gives us reasonable cause to believe that in, any material respect, the requirements: 

   - to keep accounting records in accordance with section 130 of the Charities Act; and 

   - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act and the Regulations have not been met; or 

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

**Andrew Procter** _**FCA**_ **TYRRELL PROCTER Chartered Accountants Beaufort House 113 Parson Street Bristol BS3 5QH** 

16 September 2024