Charity registration number 1163229 (England and Wales)
Company registration number 08997867
THE BAR CHORAL SOCIETY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
THE BAR CHORAL SOCIETY
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Ms K Lumsdon KC |
|---|---|
| Ms A Savage KC | |
| Ms H Jones | |
| Mr J Trinklein | |
| Ms J A MacLeod | |
| Mr A James | |
| Charity number | 1163229 |
| Company number | 08997867 |
| Registered office | First Floor Medway House |
| 18 - 22 Cantelupe Road | |
| East Grinstead | |
| West Sussex | |
| RH19 3BJ | |
| Independent examiner | Place Campbell |
| First Floor Medway House | |
| 18 - 22 Cantelupe Road | |
| East Grinstead | |
| West Sussex | |
| RH19 3BJ |
THE BAR CHORAL SOCIETY
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 12 |
THE BAR CHORAL SOCIETY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 APRIL 2025
The trustees present their annual report and financial statements for the year ended 30 April 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's memorandum and articles of association, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.
Objectives and activities
The charity's objects are:
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The promotion of arts and culture, particularly, but not exclusively, by promoting and facilitating access to, and in participation in, performances of choral music, in particular but not exclusively by members of the Bar, those who work in barristers' Chambers and the Courts and the family and friends of those persons;
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and to promote such purposes as are charitable under the law of England and Wales.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
On Friday 21st June 2024, The Bar Choral Society launched the celebrations for its 10th Birthday with a performance of Puccini’s gloriously operatic Messa di Gloria and Mendelssohn’s superlative Psalm 42 Wie der Hirsch schreit nach frischem Wasser, so schreit meine Seele, Gott, zu Dir at the newly-named Sinfonia Smith Square.
Though praised at its first performance, Puccini’s Messa di Gloria, was not heard again until after his death. It has since, however, become an established part of the choral repertoire. A graduation exercise completed when the composer was just 22, it is a work full of colour, vitality and musical energy, presaging his later works for stage.
Psalm 42 by Mendelssohn is widely regarded by the composer himself as the pinnacle of his sacred output. Combining the best of Mendelssohn’s lyrical and elegiac writing it reveals, alongside his Romantic sensibility, the clear inspiration he drew from the great choral works of J S Bach.
The Society was delighted to be joined at this concert by soprano, Grace Davidson, tenor Joshua Ellicott and bass Tristan Hambleton and The Temple Philharmonia, leader Ian Belton, under the baton of the choir’s Music Director, Greg Morris.
The concert was generously supported by Y-Tree.
The Bar Choral Society was delighted to be asked to sing at Middle Temple’s Garden Party on Tuesday 2[nd] July 2024. The choir entertained the Inn’s members and guests with a medley covering everything from traditional folksongs such as The Ash Grove to the Beatles and Leonard Cohen’s Hallelujah.
Bar Choral Society's 10th Birthday Concert
The Bar Choral Society rounded off its 10th Birthday year with a concert which took place on Tuesday 19th November 2024 at 7.00pm in Temple Church.
The choir was delighted to be joined by one of the UK’s most notable opera performers, Jennifer Johnston – herself a former member of the Bar – as well as soloists, mezzo – Angelina Dorlin-Barlow, soprano – Maryam Wocial, baritone – Armand Rabot, tenor – James Edgeler, trumpeters, David Blackadder and Phillip Bainbridge and Matthew Jorysz on both piano and organ.
The sell-out audience was treated to a concert programme that included Parry’s Blest Pair of Sirens Haydn’s Gloria from St Cecilia Mass, God is Gone Up by Finzi and excerpts from Purcell’s Ode to St. Cecilia as well as the World Premiere of a new work A Song for St. Cecilia especially commissioned by the Society from acclaimed composer, Cecilia McDowall with words by poet, Kate Wakeling.
This concert was generously supported by Y Tree and also Fountain Court Chambers.
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THE BAR CHORAL SOCIETY
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 APRIL 2025
Post year-end events
Members of the choir sang the Service of Evensong in Temple Church on Wednesday 14[th] of May 2025. The Service will include the Magnificat and Nunc Dimittis from Wood’s Evening Service in D Major and Brahms “Geistliches Lied” Op 30.
The Bar Choral Society’s 2025 Summer Concert took place Tuesday 24th June 2025 in Temple Church at 7.30pm. The programme comprised:
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Felix Mendelssohn: Hear My Prayer
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Fanny Hensel: Gartenlieder Op. 3
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Brahms: Geistliches Lied Op. 30
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Mozart: Vesperae Solennes de Confessore KV 339
The choir was joined by Augusta Hebbert - soprano, Jessica Gillingwater - alto, Jack Granby – tenor and Richard Latham – bass and was accompanied by Matthew Jorysz on the organ and directed by Greg Morris.
The 2025 Winter Concert will be a performance of Bach’s Christmas Oratorio in Temple Church on Thursday 4[th] December 2025. This concert will be part of the Temple Winter Festival.
Financial review
The Choir has been fortunate to have support and donations during the course of the year from a number of named and anonymous individuals.
The financial position of the charity is as stated in the accounts and as reflected in the transactions and activities set out in this report.
Finally, it is the policy of the charity to maintain adequate cash reserves at the Bank to ensure that all day-to-day liabilities of the Society can be met.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management
The charity is a company limited by guarantee.
The Trustees, who are also the directors for the purpose of company law, and who served during the year were:
Ms K Lumsdon KC Mr S M Ritchie KC Mr R Tam KC Ms A Savage KC Ms H Jones Mr J Trinklein Ms J A MacLeod Mr A James
(Resigned 20 January 2025) (Resigned 5 August 2025)
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THE BAR CHORAL SOCIETY
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 APRIL 2025
The trustees have been recruited and appointed to provide a range of skills and experience. It is intended that further appointments are made with this objective in mind. Incoming trustees are provided with information to enable them to understand the objectives, operation and finances of the trust.
The trustees meet regularly to discuss and agree forthcoming programmes of events, fundraising activities and the charities finances. Further administration has been provided by an employee of one of the trustees at no cost to the trust.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustees' report was approved by the Board of Trustees.
Ms A Savage KC
Trustee Dated: 29 September 2025
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THE BAR CHORAL SOCIETY
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BAR CHORAL SOCIETY
I report to the trustees on my examination of the financial statements of The Bar Choral Society (the charity) for the year ended 30 April 2025.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
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4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Place Campbell
Dated: 29 September 2025
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THE BAR CHORAL SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 3 | 21,727 | 14,765 |
| Charitable activities | 4 | 22,297 | 7,124 |
| Investments | 5 | 353 | - |
| Total income | 44,377 | 21,889 | |
| Expenditure on: | |||
| Raising funds | 6 | 219 | 70 |
| Charitable activities | 7 | 33,543 | 29,379 |
| Total expenditure | 33,762 | 29,449 | |
| Net income/(expenditure) and movement in funds | 10,615 | (7,560) | |
| Reconciliation of funds: | |||
| Fund balances at 1 May 2024 | 762 | 8,322 | |
| Fund balances at 30 April 2025 | 11,377 | 762 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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THE BAR CHORAL SOCIETY
BALANCE SHEET
AS AT 30 APRIL 2025
| Notes Current assets Debtors 11 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets The funds of the charity Unrestricted funds 14 |
2025 £ 4,820 13,557 18,377 (7,000) |
£ 11,377 11,377 11,377 |
2024 £ - 7,762 7,762 (7,000) |
£ 762 |
|---|---|---|---|---|
| 762 | ||||
| 762 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 April 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 29 September 2025
Ms A Savage KC
Trustee
Company registration number 08997867 (England and Wales)
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THE BAR CHORAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1 Accounting policies
Charity information
The Bar Choral Society is a private company limited by guarantee incorporated in England and Wales. The registered office is First Floor Medway House, 18 - 22 Cantelupe Road, East Grinstead, West Sussex, RH19 3BJ.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5 Resources expended
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THE BAR CHORAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025
1 Accounting policies
(Continued)
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and machinery
20% straight Line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.8 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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THE BAR CHORAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025
1 Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Donations and gifts | 15,430 | 14,765 |
| Gift aid | 6,297 | - |
| 21,727 | 14,765 |
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THE BAR CHORAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
4 Income from charitable activities
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Sponsorships | 13,820 | - | |
| Concert ticket and programme sales | 8,477 | 7,124 | |
| 22,297 | 7,124 | ||
| 5 | Income from investments | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Interest receivable | 353 | - | |
| 6 | Expenditure on raising funds | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fundraising and publicity | |||
| Staging fundraising events | 219 | 70 | |
| 7 | Charitable activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Concert costs | 32,586 | 29,195 | |
| Governance costs | 957 | 184 | |
| 33,543 | 29,379 |
8 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year, and none of them were reimbursed any travelling expenses (2024- none were reimbursed £nil).
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THE BAR CHORAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025
9 Employees
The average monthly number of employees during the year was:
| The average monthly number of employees during the year was: | ||
|---|---|---|
| 2025 | 2024 | |
| Number | Number | |
| Total | - | - |
| There were no employees whose annual remuneration was more than £60,000. |
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11 Debtors
| 11 Debtors |
||
|---|---|---|
| Amounts falling due within one year: Other debtors 12 Loans and overdrafts Loans from related parties Payable within one year 13 Creditors: amounts falling due within one year Borrowings |
2025 £ 4,820 2025 £ 7,000 7,000 2025 £ 7,000 |
2024 £ - |
| 2024 £ 7,000 |
||
| 7,000 | ||
| 2024 £ 7,000 |
14 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At | 1 | May | 2024 | Incoming | Resources | At | 30 April | |
|---|---|---|---|---|---|---|---|---|
| resources | expended | 2025 | ||||||
| £ | £ | £ | £ | |||||
| General funds | 762 | 44,377 | (33,762) | 11,377 |
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THE BAR CHORAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025
| 14 | Unrestricted funds | (Continued) | |||
|---|---|---|---|---|---|
| Previous year: | At 1 May 2023 | Incoming | Resources | At 30 April | |
| resources | expended | 2024 | |||
| £ | £ | £ | £ | ||
| General funds | 8,322 | 21,889 | (29,449) | 762 |
15 Related party transactions
Transactions with related parties
During the year the charity entered into the following transactions with related parties:
S Ritchie (trustee and director - resigned on 20/01/2025) made an interest-free loan to the charity reported in Note 12.
The following amounts were outstanding at the reporting end date:
| Amounts owed to | related | |
|---|---|---|
| parties | ||
| 2025 | 2024 | |
| £ | £ | |
| Key management personnel | 7,000 | 7,000 |
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