## **Report of the Trustees** 

**and Financial Statements for the Year Ended 31 March 2021** 

## **for** 

**RAINBOW CHORUS REGISTERED CHARITY 1161330** 



## **RAINBOW CHORUS REGISTERED CHARITY 1161330** 

**Contents of the Financial Statements for the Year Ended 31 March 2021** 

||**Page**|
|---|---|
|**Report of the Trustees**|2-12|
|**Receipts and Payments Accounts**|13-14|
|**Statement of Assets and Liabilities**|15|
|**Notes to the Financial Statements**|16|
|**Report of the Accountants**|17|



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## **RAINBOW CHORUS REGISTERED CHARITY 1161330** 

## **Report of the Trustees for the Year Ended 31 March 2021** 

The Trustees present their report together with the financial statements for the year ended 31 March 2021.  The financial statements have been prepared under the receipts and payments basis. 

## **Trustees** 

The trustees shown below have held office during the whole of the period from 1 April 2020 to the date of this report. 

Ms Finola Brophy Mr David Cooper Mr Edwin Borgars Ms Beverley Morgan Ms Carolyn Ansell 

The principal office of the RAINBOW CHORUS is: 

St George's Church St George's Rd, Kemptown Brighton England BN2 1ED 

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## **RAINBOW CHORUS REGISTERED CHARITY 1161330** 

## **Structure, governance and management** 

## **Description of the charity’s trusts** 

Type of governing document How the charity is constituted Trustee selection methods 

Constitution 

Charitable Incorporated Organisation (CIO) 

The charity is presenting an updated constitution for members to vote on at this AGM. There will now be no Ex-Officio trustees but for governance purposes and to ensure efficient oversight at least one committee member must also be appointed as a trustee. The committee may appoint up to a maximum of 5 trustees from within their number. Further external trustees (external to committee, so may or may not be RC members) up to a maximum number permitted by the constitution may be appointed. These external appointments require a majority vote of both the existing trustees and the committee members. 

## **Additional governance issues** 

All Trustees are and will be provided with the latest ‘The Essential Trustee' publication on appointment, together with a copy of our policies, our latest Annual Report and accounts information. 

To ensure effective governance, the Chair of the Trustees is not on the operating Committee and the constitution states the Chair of the Committee may not be the same as the Chair of the Trustees. 

Working together with other organisations has been and will continue to be an important part of how Rainbow Chorus operates. However in a year of restrictions we've needed to find alternative ways of collaborating to achieve our aims. Our various activites have included video performances to mark important dates in the LGBTQ+ calendar; members highlighting the lack of scrubs in the NHS at the height of the pandemic with a 'More Scrubs' video posted on social media, sewing over 270 items to help and although we were unable to hold our usual joint concert for World Aids Day in 2020, RC worked with Brighton Gay Mens Chorus, The Actually Gay Mens Chorus and Marco Nardi our sign language interpreter to produce a short video to raise awareness of issues around HIV and Aids. 

Working together makes us all stronger and sends clear messages of support and solidarity. 

The Rainbow Chorus is part of Proud Voices, the UK and Eire choral network and Legato, the European network. We also belong to Working to Connect (LGBT Small Groups Network) and Community Works, both are netwroking and support organisations. 

Membership of all the above organisations helps our reputation 

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**RAINBOW CHORUS REGISTERED CHARITY 1161330** 

and enables us to exchange good practice. It further promotes our activities and allows us to access advice and training which helps us to run the charity and meet our objectives. 

## **Risks** 

Financially the risks for Rainbow Chorus are: 

1. That we may not receive future funding for projects that are grant funded e.g RC+; 

2. That a concert may have to be cancelled due to unforeseen circumstances; 

3. That a concert might make a loss; 

4. That our membership numbers dwindle; 

5. That the Trustees take decisions they believe to be in the best interests of the chorus, which are challenged, resulting in a loss to the chorus finances. 

We therefore have some reserves in case these risks materialise - see reserves policy. Other risks for loss/damage/injury are covered by an insurance policy that includes public liability and cover for our members and volunteers. 

## **Update on known risks identified as having a financial impact in our 2019/2020 report:** 

1. Covid-19 prevented Pride in Brighton and Hove taking place in 2020. The Rainbow Fund gains most of its funding from this event and their grant funding for RC+ and our outreach and support for sign language users ended in October 2020. This is a potential loss of up to £8,320 in the next financial year. We are still applying to other organisations for grants but have so far been unsuccessful in a year when most charities are looking for extra funding. We have cut costs for these projects and have been able to continue with them during this financial year with funds already held or RC+ member subs. 

2. Covid-19 has meant we have cancelled our summer concerts for 2020 and 2021 and our winter concert in 2020 was pre-recorded and promoted via social media. The effect of the summer concerts on our finances is roughly neutral. We noted that cancelling the winter concert would remove approx. £2,200 net from our fundraising but the success of our ticket sales for the online event and the associated raffle meant that we covered our music copyright costs for 2020 and the other costs associated with the concert and made a small profit. 

3. We noted a loss of 20 members, largely due to Covid restrictions, and a number of members who for financial reasons had needed to reduce subs. Some members have since returned, a few members have been able to restart or increase subscriptions and we have seen a modest increase in RC+ membership. However there has been an overall increase in the need to support a number of members with reductions in subs due to personal financial difficulties. This 

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**RAINBOW CHORUS REGISTERED CHARITY 1161330** 

is part of our ethos and we absolutely believe we should continue with this. The combined effect of changes in membership since 01/01/2020 to 31/03/2021 is a net loss of £300 per month. The trustees and committee members have taken steps to reduce costs to ensure we remain viable and can hold a new members night when circumstances improve sufficiently. 

4. The Trustees noted a net cost of £4,989 for specialist legal advice on a membership issue. There were significant donations that reduced our true costs to this figure. Throughout this financial year negotiation with our insurers has continued and we only reached agreement at a figure of £6,553 after the end of the financial year. The Trustees have confirmed with the donors that they are happy for the remainder of their funds to be allocated to general funds and they have agreed to this. The Trustees have spent the year rewriting our policies and drafting new policies to ensure that we learn from this issue and should a similar issue arise again, we would be better prepared to deal with it. 

## **Known risks identified as having an impact in our 2021-2022 report:** 

1. At the date of writing this report, we now know that Brighton & Hove Pride 2021 is cancelled. This means there will be no grant from The Rainbow Fund for 2021-2022. The Trustees are still waiting on the outcome of further grant applications but following discussions with some individual members, it is likely that their donations will see this project continue for a further year, without impacting on Rainbow Chorus funds. At the present time we have not been able to find further funding for our outreach and support for sign language users. 

2. The Covid pandemic has seen our ability to rehearse and perform severely impacted and it is likely that in some way restrictions will continue to affect us. It is difficult to quantify the effect financially when the future is so unknown. However we review the finances at every committee & trustee meeting and try to ensure we are balancing our income against our expenditure. We know that when circumstances improve in a sustained way, we will be able to hold a new members' night. This will positively affect our finances as will a return to holding concerts. 

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**RAINBOW CHORUS REGISTERED CHARITY 1161330** 

## **Objectives and activities** 

The Charity's objectives are: 

1. To advance public education in, and appreciation of, the art of choral singing, its study, practice and performance, and to contribute to the quality and range of community events and to assist other charitable causes. 

2. To promote social inclusion for the public benefit of people who are socially excluded on the grounds of their sexual orientation or gender identity. This will be achieved by relieving the isolation and needs of those people. 

3. To promote equality and diversity for the public benefit by the elimination of discrimination on the grounds of sexual orientation and gender identity, in particular but not exclusively by raising public awareness of discrimination towards and issues affecting the Lesbian, Gay, Bi-sexual and Transgender (LGBT) community, and in such other ways as are exclusively charitable as the Trustees may from time to time determine. 

The trustees have complied with the duty in section 4 of the Charities Act 2006 and 2011 to have due regard to public benefit guidance published by the Charity Commission. 

As the largest LGBT community choir in the South East outside London we actively reach out to the whole community and we welcome Trans members and supporters. Supporting Trans Pride and Trans Day of Remembrance, having a dedicated Trans rep, promoting RC+ (our outreach project) and ensuring that our social media is explicitly inclusive sends a positive message to the Trans community. 

We continue to raise awareness of deaf issues and to develop our work with the Deaf and sign language user community. Disablism against LGBTQ+ Deaf people is a regular experience for those within this community. Marco Nardi continues to support us using British Sign Language to interpret our main performances. During this financial year we have been unable to hold a main concert in-person but Marco supported many of our videos so that we could reach out to the Deaf community, many of whom have felt even more isolated during Covid restrictions, partly due to most masks removing the ability to lip read. We have received excellent feedback from deaf people around the world who have appreciated our inclusive videos and enjoyed Marco's expressive interpretation. 

The level of discrimination and racism experienced by LGBTQ+ people in our communities and around the world continues and the events of 2020/2021 have highlighted how much more is needed to address this. The videos we created have not only highlighted these issues but also included strong and positive messages of support for BME people and communities in solidarity with the Black Lives Matter campaign. 

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**RAINBOW CHORUS REGISTERED CHARITY 1161330** 

RC+: Despite the loss of funding from the Rainbow Fund we have continued with RC+, our workshop choir, giving all members of the LGBTQ+ community the opportunity to sign for fun. It is a safe space particularly for less confident or isolated members of the LGBTQ+ community (some living outside Brighton & Hove). It is also a safe space for members of the Trans community who may wish to explore their vocal ability. Many members of the performing Rainbow Chorus continue to attend to improve their music skills. 

We also signpost members to other LGBTQ+ services particularly those needing support with their mental health. 

There have been no in-person performances this year and many choral festivals have been delayed or cancelled including the biennial Hand-inHand choral festival, due to be held in Newcastle. Rainbow Chorus took part in an online Hand-in-Hand event in September. 

We retain our policy of ensuring no-one is excluded from any of our activities on the grounds of cost and this starts with subscriptions. Some members therefore pay reduced, minimal or no payment. This all helps us to meet our objective of promoting social inclusion. In addition to ensuring none of our members are excluded, we set the ticket price for our online concert in December at £5. This hopefully helped those members of the public on reduced or lower incomes to be able to view the concert. We also provided free access to service users of a local HIV/AIDS charity to further ensure the performance was as inclusive as possible. 

We perform at various community events without charge, to further raise our profile and ensure that those in the wider community are aware of discrimination towards and issues affecting the LGBTQ+ community. This year our performances and messages of support were provided as pre-recorded videos for these events: 

- IDAHOBIT (international day against homophobia, biphobia and transphobia). 

- Trans Pride 

- Brighton & Hove Pride 

- National Hate Crime Awareness week 

- Trans Day of Remembrance. 

- World Aids Day (joint video with other local choirs) 

## **Additional details of objectives and activites** 

The John Kernaghan Bursary Fund invites applications from any member who would otherwise be unable to take part in our activities, particularly tours away. There is a policy covering application and how decisions are made, with quidelines for applicants and the Trustees, including evidence needed. Applications are anonymised, so that decisions are made on the basis of evidence without favour. We currently have a healthy balance in this fund and are not actively fundraising for it. 

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**RAINBOW CHORUS REGISTERED CHARITY 1161330** 

Our volunteers are known as our **5[th] section:** We could not manage to run our concerts and other activities without our 5th section of volunteers, co-ordinated this year by Jane MacDonald with the support of Chris Cunningham. 

The 5th section is made up of partners, friends and family of RC members and members of RC+ who would in any other year carry out out a whole range of tasks from serving food, running bars and stewarding to filming, driving and joining sub groups to work on our fundraising and other activities. 

Our Committee members are all volunteers and run Rainbow Chorus with great enthusiasm for both our core activities and extra projects that add value for the wider community. There are also many members who give their own time to help with any number of projects or ongoing work to run the Chorus. Our MD and pianist invoice us for their time but also contribute a lot of their own time pro bono. We are extremely grateful to our volunteers, music team, members, the LGBTQ+ and wider community. Their support has been a source of inspiration and encouragement in a difficult year. 

## **Achievements and performance** 

The following is a timeline of Rainbow Chorus activities and events in which we have taken part during the year to 31st March 2021. In some way each of the activites and events has helped us to further or achieve the aims laid out in the Objectives of our constitution. 

## **April:** 

3rd **-** The **RC virtual pub night** had its inaugural session to keep us all connected, especially those isolating alone. The pub was aptly named **The Rainbows Return.** Over the coming months this became a regular feature with 'pub quizzes'; 'dress to impress'; karaoke and 'bring a pic of yourself that will surprise others'. 8th - **"More Scrubs"** video released on the RC YouTube channel, with Hannah Brackenbury singing main vocals and RC members singing harmonies. This highlighted the lack of scrubs available for the NHS staff and very quickly had more than 28,000 hits from all over the world. RC members formed a working group to organise individual members to cut out patterns and sew scrubs using any material available. They also made loads of masks finishing over 270 items. **May:** 

10th - **RC** released a video created as a **message of support for the LGBT+ Deaf and sign language user community during lockdown.** We have always included songs in our concerts where members can learn signs that help to interpret the song for our deaf audience members. Marco Nardi has interpreted our concerts in a unique and exciting way for a number of years. With Marco's help and previous support from the Brighton Rainbow Fund we have been able to expand our repertoire and promote our concerts in advance with videos to advertise our concerts as accessible to all including 

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**RAINBOW CHORUS REGISTERED CHARITY 1161330** 

those from the Deaf community whose first language is BSL (British Sign Language). 

11th **- RC+/RC Stay home in lockdown video -** a bit of fun with our own lyrics set to the tune of Drunken Sailor. 

## **17th - RC video including messages of support for IDAHOBIT,** 

which is always a hugely important day - we've come a long way in the fight against discrimination and hatred although sadly there is still a long way to go. With the increased isolation and uncertainty so many people continue to face due to Covid-19, it was even more important we come together to highlight, remember and show our solidarity and support for LGBTQ+ people and communities everywhere who continue to experience discrimination, hatred and violence. **July:** 

11th - RC runs its first outdoor singing session for groups of 6 people in line with the Covid-19 restrictions then in place - the first time since March that members had been able to sing together and hear each other's voices. Three more dates were booked in during July and August with feedback being very positive from those that chose to attend. 

18th - **Trans Pride** Rainbow Chorus was proud to produce a performance video in support of Virtual Trans Pride. We also included thoughts from our members with their views on why Trans Pride is so important particularly in light of the strange circumstances presented by the pandemic. 

## **August:** 

1st - **Brighton & Hove Pride** went virtual and RC members produced a video for the virtual parade. The Rainbow Fund raised in excess of £13,000 during the online event but compared to the £100,000+ they could have expected from a live pride event, it was clear this would seriously affect the groups they support including RC+. 

2nd - **Rainbow Chorus in lockdown and beyond** - video released in place of a summer concert and as a roundup of what we'd been up to while choirs were prevented from singing together in person. **September:** 

19th-20th - **Virtual Hand in Hand Choral Festival** RC joined with 30 other choirs who each created performance videos for this online event. 28th - RC rehearsals at St George's resumed with strict covid-secure limitations in place. We continued to run the online sessions concurrently for those not able to return to the rehearsals. **October:** 

17th - RC released a video for National Hate Crime Awareness Week, to show solidarity with those who have experienced hate crimes, to raise awareness of the issue and in hope that one day we will all be free to be ourselves without fear of recriminiation or violence. **November:** 

5th - UK returned to Lockdown and RC rehearsals moved online again… although we briefly came out of lockdown, we were unable to hold in-person rehearsals for the remainder of our financial year due to restrictions preventing this. 

20th - **Trans Day of Remembrance** . RC released a video with messages of support from our members to mark the day and as part of **Trans Awareness Week.** 

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**RAINBOW CHORUS REGISTERED CHARITY 1161330** 

## **December:** 

1st - We were unable to hold our usual joint concert for **World Aids Day** in 2020 but RC worked with Brighton Gay Men's Chorus, The Actually Gay Men's Chorus and Marco Nardi to produce a short video to raise awarness of issues around HIV and Aids. The video also encouraged donations to Lunch Positive, a charity that supports people living with or affected by HIV and AIDS. 12th - Rainbow Chorus held 2 pre-recorded online concerts: "Come Brunch with Us" and "Stocking Up for Christmas.... (Just in Case)". We were pleasantly surprised by the enthusiasm of our audience to purchase concert and raffle tickets. Although a small group of people put in a huge amount of unpaid work to make these concert videos a success, these events helped us raise some much needed funds to continue our activites in a year when many members' personal finances were negatively affected. 

## **January to March:** 

The country was in lockdown and we reduced online rehearsals to bi-weekly , which saw member engagement increase: Zoom is not a great medium for choral singing and after a year when Zoom and online working have become the norm, it has been pleasing to see many members continuing to attend these rehearsals, whilst all longing for the day when we can return to singing together in our usual venue. 

In addition to the above we ran 14 **RC+ Workshop Choir** sessions either in person, online or as outdoor small group singing. 

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## **RAINBOW CHORUS REGISTERED CHARITY 1161330** 

## **Financial review** 

## **Brief statement of the charity's policy on reserves** 

## **Reserves policy** 

During the year our expenditure varies each month, partly due to some annual membership/website payments. We also purchase our music scores in advance and these costs are necessarily incurred in advance of terms rather than equally spread out over the year. This is the same for voice part file purchases online or their creation if completed by our music team. Our policy of ring fencing funds for specific projects and areas of expenditure ensures we are always aware of the true level of free reserves available for any unforeseen eventuality. However the fluctuating level of monthly expenditure can mean monthly income may not cover that month's expenditure. For these reasons, we need to hold a certain amount of reserves. 

We have previously stated we consider it prudent to hold some level of reserves to cover a few months running expenses in case of a sudden fall in membership and this has been especially evident in the current financial year, when for various reasons around Covid-19, members have chosen to leave in higher numbers than usual. 

As mentioned previously in this report, grant funding for RC+ and for our outreach to sign language users has stopped. We continue to apply for new grants to secure funds. We have cut costs for the projects but may need to take difficult decisions if we are not successful in the near future. Reserve funds are substantially lower than last year and we are unable to support these projects without external/additional funding as the nature of the projects means they will never be self-funding. The amount of reserves held at the year end was £14,487. 

## **Further financial review details** 

The charity's income is sourced from 5 main areas: Membership subscriptions, grants, fundraising, donations and income from concerts and performances. We continue to be mindful of those members who are on a fixed or suddenly reduced income, or who have had little or no salary increases for a number of years and treat each case individually. This helps us create a balance between maintaining our income level and ensuring anyone can be a member of the chorus irrespective of income. 

Whilst this has been a difficult year in many ways, we have received some generous donations. Cash donations in place of goods for raffle prizes enabled us to claim Gift Aid on qualifying donations. The increase in donations maintained our Gift Aid income despite a drop in subscriptions of £3,394. There has also been a modest growth in donations via Amazon Smile & Easyfundraising (online shopping platforms). 

**When reviewing the 'Receipts and Payments accounts' on page 13, it is important to read note 2 on page 16.** 

**Details of any funds materially in deficit** 

None. 

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## **RAINBOW CHORUS REGISTERED CHARITY 1161330** 

|**Details of any debt owed by**||
|---|---|
|**the CIO**|None.|
|**Details of any guarantees**||
|**given by the CIO**|None.|



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## **RAINBOW CHORUS REGISTERED CHARITY 1161330** 

## **Receipts and Payments For the Year Ended 31 March 2021** 

||Unrestricted|Unrestricted|Restricted||Total|Last|
|---|---|---|---|---|---|---|
|||funds|funds||funds|year|
|**Receipts**||£|£||£|£|
|Membership subscriptions||20,098|-||20,098|23,492|
|Gift Aid||4,268|500||4,768|4,781|
|Grant Income||-|4,896||4,896|8,741|
|Concert Income||1,300|-||1,300|11,096|
|Bursary, Donations to Chorus & Sponsorship||1,337|2,000||3,337|1,269|
|Sundry income and refunds||5|-||5|64|
|Uniforms||-|-||-|30|
|Bucket Collections, Grand Draw & Raffles||1,067|-||1,067|1,377|
|Special projects (Tours)||-|-||-|2,199|
|Bank interest||5|56||61|5|
|_Sub total_||28,080|7,452|-|35,532|53,054|
|**Asset and investment sales, etc**||-|-||-|-|
|_Total receipts_||**28,080**|**7,452**||**35,532**|**53,054**|
|**Payments**|||||||
|Music director & Accompanist's fees||26,748|3,017||29,765|30,506|
|Other musician & professional fees||6,905|3,600||10,505|3,048|
|Regular rehearsal costs||165|33||198|2,839|
|Performance costs||-|-||-|1,656|
|Marketing & publicity||-|-||-|592|
|Subscriptions and website fees||1,593|300||1,893|1,496|
|Postage & stationery||468|-||468|1,060|
|Travel||75|-||75|1,008|
|Music purchases||906|-||906|2,315|
|Insurance||132|-||132|132|
|Storage||2,741|-||2,741|2,481|
|Special projects||-|-||-|4,390|
|Community events||-|-||-|1,349|
|Props, equipment & costumes||499|-||499|128|
|Accountancy||1,110|-||1,110|780|
|Donations||-|-||-|130|
|Sundries||501|446||947|489|
|Bank charges||264|-||264|257|
|_Sub total_||42,107|7,396||49,503|54,656|
|**Asset and investment purchases**||-|-||-|-|
|_Total payments_||**42,107**|**7,396**||**49,503**|**54,656**|
|**Net of receipts /** **(payments)**|**-**|**14,027**<br>|**56**||**(13,971)**|**(1,602)**|



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## **RAINBOW CHORUS REGISTERED CHARITY 1161330** 

## **Receipts and Payments For the Year Ended 31 March 2021** 

||Unrestricted|Restricted|Total|Last|
|---|---|---|---|---|
||funds|funds|funds|year|
||£|£|£|£|
|Transfers between funds|-|-|||
|Cash funds last year end|24,456|5,000|29,456|31,058|
|**Cash funds this year end**|**10,429**|**5,056**|**15,485**|**29,456**|



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## **RAINBOW CHORUS REGISTERED CHARITY 1161330** 

## **Statement of Assets and Liabilities For the Year Ended 31 March 2021** 


**----- Start of picture text -----**<br>
Unrestricted Restricted<br>funds funds Total<br>£ £ £<br>Cash funds<br>Bank balances 10,429 5,056 15,485<br>10,429 5,056 15,485<br>Liabilities<br>Creditors 998 -  998<br>998 -  998<br>**----- End of picture text -----**<br>


## **Name of Trustee:** 

…Edwin Borgars................ **Signature:** …....................................... **Date of approval:** ….17th June 2021............. 

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## **RAINBOW CHORUS REGISTERED CHARITY 1161330** 

## **Notes to the Financial Statements for the Year Ended 31 March 2021** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements have been prepared under the receipts and payments basis. 

## **Incoming resources** 

## **Unrestricted funds** 

The unrestricted funds represent membership subscriptions (including RC+), gift aid, fundraising unless targeted for a specific purpose, website donations and concert income. 

## **Restricted funds** 

The restricted funds represent grant funding (including RC+), Bursary fund, fundraising targeted for a specific purpose, uniforms and monies received for special projects. 

## **Other incoming resources** 

There are no restrictions on the use of other incoming resources towards achieving the organisations charitable objectives. 

## **Resources expended** 

Resources expended are accounted for by way of nature and on a receipts and payments basis. 

## **2. PAYMENTS MADE FOLLOWING THE FINANCIAL YEAR END:** 

Payments were made shortly after the financial year end amounting to £998 which related to expenses that were incurred in the financial year to 31 March 2021. If these invoices had been paid prior to 31 March 2021, these would have been included in the payments in this year's financial statements, resulting in an increase in the net deficit and a reduction in cash funds held. 

Last year's report advised of £1,290 owing to, and invoices to be paid by RC of £11,331, relating to the financial year to 31 March 2020. These amounts are included in this year's figures as it had not been possible to process these before 31st March 2020. 

Exceptional costs for legal advice of £7,489 were incurred in the financial year to 31 March 2021 (see page 5 for details of the insurance payment). We received exceptional donations of £2,000 (specifically to help with these costs), which quailified for Gift Aid increasing the value to £2,500. 

In the year to 31 March 2021, these accounts show a reduction in our reserves and the net deficit figure of £13,971 of expenditure over income, is important. However, this makes it difficult to see a true figure for the day-to-day income and running costs for the year. If adjustments are made to only include income and expenditure that relate to this financial year and remove both the exceptional costs for legal advice and the associated donations, the total figures in the current financial year would be: Income £31,742 and Expenditure £31,681. These figures therefore balance. We will continue to monitor the spending to ensure that our reserves are maintained. 

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**RAINBOW CHORUS REGISTERED CHARITY 1161330** 

## **Report of the Accountants to the Trustees of Rainbow Chorus** 

## **INDEPENDENT EXAMINER'S REPORT** 

I report on the financial statements of Rainbow Chorus for the year ended 31 March 2021, which are set out on pages 2 to 16. 

## **Respective responsibilities** 

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees 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 my 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 my attention. 

## **Basis of Independent Examiner's report** 

My 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 the trustees concerning any 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. 

## **Independent Examiner's statement** 

In connection with my examination, I confirm no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## **Signed by the Independent Examiner** 


Lauren Newman MAAT Thomas Christopher & Co 44 Orange Row Brighton East Sussex BN1 1UQ 

Date: … 15-Jun-21 

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