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2021-06-30-accounts

The Harrogate Choral Society (HCS)

Trustees' report and financial statements

for the year ended 30 June 2021

Charity number: 1164776

The Barker Partnership Chartered Accountants Ripon

The Harrogate Choral Society (HCS)

Contents

Page
Legal and administrative information 1
Trustees' report 2 - 4
Independent examiners' report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 12

The Harrogate Choral Society (HCS)

Legal and administrative information

Charity number 1164776
Registered office 5 Barlby Way
Leeds
LS8 2PS
Trustees
Marilynne Davies
Ruth Pridmore
Paul Jackson Co Chair
Amy Moseley Co Chair
Gillian Walsh
Kate Rogata
Deirdre Walsh
Alistair Martin
Secretary Ruth Pridmore
Accountants The Barker Partnership
Chartered Accountants & Statutory Auditors
44 Kirkgate
Ripon
North Yorkshire
HG4 1PB
Bankers Barclays Bank plc
Leeds 2
Leicester
LE87 2BB

1

The Harrogate Choral Society (HCS)

Report of the Trustees for the year ended 30 June 2021

The Trustees present their report and the financial statements for the year ended 30 June 2021. The Trustees who served during the year and up to the date of this report are set out on page 1.

Structure, governance and management

The Charity's objects and regulations are regulated by a written constitution dated 9 December 2015 and is constituted as a charitable incorporated organisation (CIO) without share capital, registered number 1164776.

The objects of the charity are:

(i) the study and performance of choral works in order to educate the public in the arts and science of choral music in all its aspects by the presentation of public concerts,

(ii) encourage and enable young people to perfom in a youth choir.

There have been no changes in the Charity's objects or policies during the year (all policies are reviewed and updated regularly).

Trustees

Trustees are recruited from the body of membership and are given a briefing of their duties and responsibilities before taking up the role.

Trustees meet at least three times a year and in addition an Executive and an Artistic group each meet more frequently to ensure that the highest standards of governance are maintained throughout the organisation. The trustees approve the budgets for the concerts and review the policies and procedures of the organisation.

Objectives and activities

The society's activities are, in accordance with its Objectives, to educate the public in the arts and science of choral music in the presentation of concerts and other activities and in furtherance thereof to encourage and support other musical activities in the local area.

In planning the Charity's activities for the year the Trustees have paid due regard to the Charity Commission's guidance on public benefits.

Achievements and performance

This is the first season in our choir's long history that has sadly seen no performances. Happily, all being well, our choral drought is about to break.

Choir numbers have not dropped off, in terms of existing membership, and we continued to receive new membership enquiries during the lockdown period. No membership fees were taken during this season.

During this period the choir saw the retirement as MD of Andrew Padmore and the securement as Deputy MD of Tom Moore, our accompanist. We were very grateful to Marilynne, Tom and Francis for the online rehearsals which did so much to keep us in touch with each other and with our raison d'être during the long period with no face to face singing.

We continue also to be extremely grateful for sponsorship provide by the Bramall Trust.

Financial review

The statements shows a surplus for the main choir of £1,892 while the Halcyon choir has a deficit of £58 so overall the charity made a surplus of £1,834. Increasing reserves at the year end to £77,859.

Our reserves continue to be held partly in an easy access account and partly in a short term fixed rate account.

2

The Harrogate Choral Society (HCS)

Report of the Trustees for the year ended 30 June 2021

Reserves

All charities are recommended to have a reserves policy which takes into account immediate operational needs, has due regard for the composition of its asset base and earmarks funds which are necessary to carry out future plans. In accordance, the society has formulated such a policy which is based on the fact that, in order to break even whilst still attaining its objectives and standards of music making, it relies on successful applications being made for various forms of funding income.

The Trustees therefore consider that an appropriate level of free reserves should equate to the equivalent of two years historical funding amounts plus an additional proportion for cash flow reasons.

Plans for future periods

We have an exciting start to our 2021/2022 programme in prospect. The brothers Moore will be accompanying us in our Brahms concert in November and our President Brian Kay is to conduct us in the December 2021 Messiah. We have put on hold, but not abandoned, our joint Prom performance with Harrogate Symphony Orchestra.

The mission to appoint a new MD is on track, with much representative choir involvement, albeit that it is of course subject to Covid delays ie we cannot ask candidates to conduct a rehearsal until we are able to get together again to sing. We anticipate this taking place early in the next season.

Statement of trustees' responsibilities

The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the Trustees are required to:

3

The Harrogate Choral Society (HCS) Report of the Trustees for the year ended 30 June 2021 The Tn]%re¢s gre re%TxMsibl¢ for keeping proper accounting Yecords wthich disc]ose with re&sonable &curdCy al any lime the fLnaTKial positi{￿ of the clwiiy and enable io eDsur¢ thai ihe fJtwKial slalements comply with ¢ Chatities Act 2011 and the Charity IAccounts and Reportsl Regulations 2015. Try are also responsible (or safeguardin& the a55ets of charity arwj hence for ￿kIng reasoDable sieps lor tht preveniion and de￿CtIOn of fraud and oiher irregulariiics. On behalf of the toard Amy Mo*l¢y Co Chairmen of the Board ofTntstees 21 Mar¢h 2022 Paul JKkson

The Harrogate Choral Society (HCS)

Independent examiner's report to the trustees on the unaudited financial statements of The Harrogate Choral Society (HCS).

I report on the accounts of The Harrogate Choral Society (HCS) for the year ended 30 June 2021 set out on pages 6 to 12.

Respective responsibilities of Trustees and independent examiner

As the charity's Trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 144(2) of the Charities Act 2011 (the Act) does not apply and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's statement

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 you as 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, no matter has come to my attention:

...........................................................

S Kay ACA FCCA

The Barker Partnership Chartered Accountants & Statutory Auditors 44 Kirkgate Ripon North Yorkshire HG4 1PB

21 March 2022

5

The Harrogate Choral Society (HCS)

Statement of financial activities

For the year ended 30 June 2021

Unrestricted
Restricted
funds
funds
Notes
£
£
Income and endowments
Donations and legacies
2
1,718
-
Charitable activities
3
11,000
-
Other trading activities
4
152
-
Investment income
5
557
-
Total income
13,427
-
Expenditure
Charitable activities
6
10,599
-
Accountancy fees
720
-
Depreciation and impairment
216
58
Total expenditure
11,535
58
Net movement in funds
1,892
)
(58
Total funds brought forward
71,251
4,774
Total funds carried forward
73,143
4,716		 2021
Total
£
1,718
11,000
152
557
13,427
10,599
720
274
11,593
1,834
76,025
77,859		 2020
Total
£
28,053
22,194
1,512
637
52,396
48,674
720
274
49,668
2,728
73,297
76,025

The notes on pages 8 to 12 form an integral part of these financial statements.

6

The Harrogate Choral Society (HCS) Balance sheet 8s at 30 June 2021 2fj21 20211 ixed ￿ets Tdngible dsbeis 274 Current assets Debiors Cash ai bmnk aNI in hand 6.270 72.404 9.531 66.943 78.674 76.474 Creditors: amounts. falling due within one year 10 18151 (7231 Net current a5yels 77.859 75.75 I Nel #wets 77.859 76,025 Funds Reslricted inconx funds Vnre.SlTicied InLOn￿ funds 4.716 73.143 4,774 71,251 Total funds 77.8J9 76,023 The financial Statemen￿ were gpproved by the Tru5tres on 21 Mar¢h 2022 41￿.%i￿ne￿ on 115 behalf by Qog Amy Moseley Chglrman of the Board of Trustees GilllAn W#lsh Trwurer The noies on pages 8 ¢0 12 fornj an in*gral part of thes¢ financial stsicmethts.

The Harrogate Choral Society (HCS)

Notes to financial statements for the year ended 30 June 2021

General information

The Harrogate Choral Society (HCS) is a charitable incorporated organisation (CIO) registered in England and Wales. The principal address is 5 Barlby Way, Leeds LS8 2PS.

1.

Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

1.1. Basis of accounting

The accounts have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "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)" (as amended for accounting periods commencing from 1 January 2019). 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 applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The accounts are prepared in sterling, which is the functional currency of the charity.

The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2. Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.

Income from investments is included in the year in which it is receivable.

1.3. Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

8

The Harrogate Choral Society (HCS)

Notes to financial statements

for the year ended 30 June 2021

1.4. Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Fixtures, fittings & equipment

1.5. Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

2. Donations and legacies

Unrestricted
funds
£
Memberships
1,160
Friends
15
Contributions to choral music
-
Refreshment income
-
Donations
220
Gift aid
323
1,718		 2021
Total
£
1,160
15
-
-
220
323
1,718		 2020
Total
£
18,399
375
1,121
474
4,325
3,359
28,053

3.

Charitable activities

Unrestricted
funds
£
Admissions
-
Sponsorship
11,000
Advertising
-
Programme sales
-
Sales of product income
-
11,000		 2021
Total
£
-
11,000
-
-
-
11,000		 2020
Total
£
10,441
11,000
240
398
115
22,194

9

The Harrogate Choral Society (HCS)

Notes to financial statements for the year ended 30 June 2021

4.
Other trading activities
Unrestricted
funds
£
200 Club
-
Cake produce and books
-
Easyfundraising
152
152
5.
Investment income
Unrestricted
funds
£
Bank interest receivable
557
557
6.
Charitable activities expenses
(Halcyon)
Unrestricted
Restricted
funds
funds
£
£
Artists and musicians
-
-
Music Choral
-
-
Music for Orchestra
-
-
Concert venues
-
-
Programme print
-
-
Publicity
-
-
PRS
768
-
Other
-
-
Music director and conductor
9,090
-
Accompanist
250
-
Rehearsal room
-
-
Admin
491
-
10,599
-		 2021
Total
£
-
-
152
152
2021
Total
£
557
557
2021
Total
£
-
-
-
-
-
-
768
-
9,090
250
-
491
10,599		 2020
Total
£
666
672
174
1,512
2020
Total
£
637
637
2020
Total
£
14,588
1,442
572
9,136
482
2,208
1,064
3,263
7,830
4,876
2,595
618
48,674

10

The Harrogate Choral Society (HCS)

Notes to financial statements for the year ended 30 June 2021

7. Employees

No salaries or wages have been paid to employees, including the trustees, during the year.

Number of employees

The average monthly numbers of employees (including the trustees) during the year, calculated on the basis of full time equivalents, was as follows:

2021
Number

Trustees
8
Fixtures
8.
Tangible fixed assets
fittings and
equipment
£
Cost
At 1 July 2020
1,371
At 30 June 2021
1,371
Depreciation
At 1 July 2020
1,097
Charge for the year
274
At 30 June 2021
1,371
Net book values
At 30 June 2021
-
At 30 June 2020
274
9.
Debtors
2021
£
Other debtors
6,270
10.
Creditors: amounts falling due
within one year
2021
£
Accruals and deferred income
815		 2020
Number
8
Total
£
1,371
1,371
1,097
274
1,371
-
274
2020
£
9,531
2020
£
723

11

The Harrogate Choral Society (HCS)

Notes to financial statements for the year ended 30 June 2021

11. Analysis of net assets between funds

11. Analysis of net assets between funds
Unrestricted Restricted Total
funds funds funds
£ £ £
Fund balances at 30 June 2021 as represented by:
Investment assets 42,334 - 42,334
Current assets 31,624 4,716 36,340
Current liabilities (815 )
-		 (815 )
73,143 4,716 77,859
12. Unrestricted funds At At
1 July Incoming Outgoing 30 June
2020 resources resources 2021
£ £ £ £
Unrestricted Fund 71,251 13,427 )
(11,535		 73,143

Purposes of unrestricted funds

The unrestricted fund represents those funds which the Trustees are free to use in accordance with the charitable objectives.

Restricted funds At At
1 July Outgoing 30 June
2020 resources 2021
£ £ £
Halcyon 4,774 (58 ) 4,716

13. Restricted funds

Purposes of restricted funds

Funds towards youth choral activities.

12