The Harrogate Choral Society (HCS)
Trustees’ report and financial statements
For the period ended 31 July 2024
Charity number 1164776
Contents
| Page | |
|---|---|
| Legal and administratve informaton | 1 |
| Trustees’ Report | 2 – 5 |
| Independent Examiners’ Report | 6 |
| Statement of Financial Actvites | 7 |
| Balance Sheet | 8 |
| Notes | 9 – 11 |
The Harrogate Choral Society (HCS)
Legal and administrative information
| Charity Number | 1164776 | |
|---|---|---|
| Registered Ofce | 18 Park Ave | |
| Harrogate | ||
| HG2 9BQ | ||
| Trustees | Paul Jackson | Co-Chair |
| Amy Moselely | Co-Chair | |
| Ruth Pridmore | Business Manager | |
| Gillian Walsh | Treasurer (resigned 3 July 2024) | |
| Marilynne Davies | ||
| Kate Rogate | ||
| Deirdre Hume (resigned 14 September 2024) | ||
| Alastair Martn | ||
| Emma Litlewood …. (Appointed 23 July 2024) | ||
| Commitee Secretary (non Trustee)Katharine Bruce | ||
| Accountants | The Barker Partnership | |
| Chartered Accountants | ||
| 44 Kirkgate | ||
| Ripon | ||
| North Yorkshire | ||
| HG4 1PB | ||
| Bankers | Barclays Bank plc | |
| Leeds 2 | ||
| Leicester | ||
| LE87 2BB |
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The Harrogate Choral Society (HCS)
Report of the Trustees
For the period ending 31 July 2024
The Trustees present their report and the financial statements for the period ended 31 July 2024. The decision to change the year end from 30[th] June was agreed by the Trustees and lodged with the Charity Commission. The Trustees who served during the year 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 perform in a youth choir
There have been no changes in the Charity’s objects of policies during the year (all policies and 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 their 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 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
We started the season with a concert with organ accompaniment under the direction of David Lawrence and with our Deputy Music Director Thomas Moore on the organ, and occasionally piano. The music performed was by French and British composers. This was our first experiment at an afternoon concert and this was well received by both young and old audience members.
In December we sang in the Christmas concert with the Harrogate Symphony Orchestra and local schools to the usual large audience in the Harrogate Convention Centre. Our Messiah in the Royal Hall a week later took place on a day blighted by foul weather but nevertheless our audience numbers were up on last year and the National Festival Orchestra, playing for us for the first time, were in fine form.
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The Harrogate Choral Society (HCS)
Report of the Trustees
For the period ending 31 July 2024
During the rehearsal period for our April concert we were able to engage Bob Chilcott for a workshop day featuring his work Circlesong , which was the main piece in the April concert. We opened the day up to guest singers who paid a small fee to join us. Not only was Bob Chilcott in fine fettle, but also our Music Director David Lawrence, Deputy Music Director Tom Moore accompanying us and for the latter part of the day our main accompanist Anthony Gray. The day concluded by singing Circlesong in the round! We were grateful to the Postlethwaite Trust for their sponsorship of the event.
During this period we also took advantage of the fact that up and coming American Composer Taylor Scott Davis was in the UK for a performance with Voces 8 and invited him to take a rehearsal with us to introduce us to two of his works which we intend to perform in the Autumn of 2024. Once again guest singers were invited but on this occasion fewer took up the offer and unfortunately with no sponsor this event did lose money.
In April we joined forces with the Scunthorpe Co-operative Junior Choir (SCJC), and Backbeat Percussion and with our own Thomas Moore and Accompanist Anthony Gray on pianos to perform a concert featuring Bob Chilcott’s Circlesong plus other works. This musical portrayal of life’s cycle was much enjoyed by audience and choir alike. Choir member and audience also enjoyed listening to the SCJC singing some of their own repertoire.
Our final concert of the season in June included some very tricky singing for the choir, Eric Whitacre’s Leonardo Dreams of his Flying Machine splits into many parts! The final choral piece - Cecilia MacDowall’s Da Vinci Requiem also proved challenging to learn in the short rehearsal period. Sandwiched between the two choral works we were treated to a spine tingling performance of Vivaldi’s Four Seasons by violinist Sara Trickey. The National Festival Orchestra once again excelled throughout.
Another very successful season musically. Although audience numbers have increased we hope for more progress in this in the forthcoming season.
Financial Review
The statements show a deficit for the season of £1369.58 reducing reserves further to £41,017.42. Our reserves continue to be held partly in an easy access account and partly in a short term fixed rate account.
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 our 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.
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The Harrogate Choral Society (HCS)
Statement of Financial Activities
For the period ending 31 July 2024
| Notes Income and endowments Donations and Legacies 2 Charitable Activites 3 Other trading activities 4 Investment income 5 Total Income Expenditure Charitable Activities 6 Accountancy Fees Total Expenditure Net movement in funds Total funds brought forward Total Funds Carried forward |
Unrestricted Funds Restricted Funds 2023-24 Total 2022-23 Total £29,435.17 £29,435.17 £21,675.00 £43,061.00 £43,061.00 £44,412.00 £1,716.66 £1,716.66 £3,098.00 £757.78 £757.78 £486.00 |
|---|---|
| £74,970.61 £0.00 £74,970.61 £69,671.00 |
|
| £75,620.19 £75,620.19 £86,024.00 £720.00 £720.00 £1,560.00 |
|
| £76,340.19 £0.00 £76,340.19 £87,584.00 |
|
| -£1,369.58 £0.00 -£1,369.58 -£17,913.00 £38,961.00 £3,426.00 £42,387.00 £60,300.00 |
|
| £37,591.42 £3,426.00 £41,017.42 £42,387.00 |
6
| Notes | 202?-24 | 2022-23 | |
|---|---|---|---|
| CurrentAssets | |||
| Debtors | 9 | f.4,064.69 | fL7,271.00 |
| Cashathand andinbank | f52,797.73 | €58,592.66 | |
| f56,862.42 | f75,963.66 | ||
| Creditors: (amountsfalling | |||
| duewithinoneyear | |||
| 10 | -f15,845.00 | -f33,577.00 | |
| Nep currentassets | f_41.,0!7.42 | f42,386.66 | |
| Nets assets | f41,,017.42 | f42,386.56 | |
| Funds | L1 | ||
| Restricted incomefunds | t2 | f3,426.00 | f3,426.00 |
| Unrestricted incomefunds | 13 | f37,591,.42 | €38,961,.00 |
| f41,017.42 | f42,387.00 |
The Harrogate Choral Society (HCS)
Notes to the Accounts
For the period ending 31 July 2024
General Information
The Harrogate Choral Society (HCS) isa charitable incorporated organisation (CIO) registered in England and Wales. The principal address is 18 Park Ave, Harrogate HG2 9BQ
1 Accounting Principles
The principal accounting polices are summarised below, they 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 for Charities; Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable to 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 FRS102.
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 conventions. 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 an VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
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The Harrogate Choral Society (HCS)
Notes to the Accounts
For the period ending 31 July 2024
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 like, as follows:
Fixtures, fittings and equipment 20% straight line
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
| Memberships Friends Contributions to Choral Music Refreshment Income Donations Gift Aid |
Unrestricted funds 2023-24 Total 2022-23 Total £22,150.01 £22,150.01 £17,411.00 £420.00 £420.00 £155.00 £2,717.50 £2,717.50 £801.00 £686.98 £686.98 £289.00 £1,204.00 £1,204.00 £920.00 |
|---|---|
| £2,256.68 £2,256.68 £2,099.00 |
|
| £29,435.17 £29,435.17 £21,675.00 |
3 Charitable activities
| Admissions Sponsorship Sales of Programmes |
Unrestricted funds 2023-24 Total 2022-23 Total £25,954.00 £25,954.00 £33,008.00 £16,000.00 £16,000.00 £11,000.00 £1,107.00 £1,107.00 £404.00 |
|---|---|
| £43,061.00 £43,061.00 £44,412.00 |
- 4 Other Trading Activities
| Cake Stalls, Book Sales, Wine Rafe Easyfundraising Other Rafes |
Unrestricted funds 2023-24 Total 2022-23 Total £1,267.70 £1,267.70 £201.00 £62.96 £62.96 £68.00 £386.00 £386.00 £470.00 £0.00 £0.00 £2,359.00 |
|---|---|
| £1,716.66 £1,716.66 £3,098.00 |
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The Harrogate Choral Society (HCS)
Notes to the Accounts
For the period ending 31 July 2024
5 Investment Income
| Bank Interest 6 Charitable Actvites Expenses |
Unrestricted funds 2023-24 Total 2022-23 Total £757.78 £757.78 £486.00 |
|---|---|
| £757.78 £757.78 £486.00 |
|
| Artists and Musicians Music Choral Concert Venues Programme Printing Publicity Instrument Hire Other concert costs Music Director / Conductor Accompanists Rehearsal Room Misc Charity donations Admin |
Unrestricted funds 2023-24 Total 2022-23 Total £16,821.48 £16,821.48 £30,732.00 £3,676.79 £3,676.79 £2,802.00 £11,935.03 £11,935.03 £8,295.00 £489.79 £489.79 £344.00 £1,223.32 £1,223.32 £1,627.00 £850.00 £850.00 £0.00 £2,464.39 £2,464.39 £360.00 £24,782.42 £24,782.42 £19,326.00 £5,568.00 £5,568.00 £5,880.00 £3,785.50 £3,785.50 £3,757.00 £327.65 £327.65 £678.00 £0.00 £0.00 £10,688.00 £3,695.82 £3,695.82 £1,535.00 £75,620.19 £75,620.19 £86,024.00 |
|---|---|
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:
2023-24 Number 2022-23 Number Trustees 9 8
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The Harrogate Choral Society (HCS)
Notes to the Accounts For the period ending 31 July 2024
| 8 | Tangible fxed assets | Fitngs, fxtures and Equipment | Fitngs, fxtures and Equipment | Fitngs, fxtures and Equipment | Fitngs, fxtures and Equipment | Fitngs, fxtures and Equipment | Total |
|---|---|---|---|---|---|---|---|
| Cost | |||||||
| At 1 July 2023 | £1,371 | £1,371 | |||||
| At 31 July 2024 | £1,371 | £1,371 | |||||
| Depreciaton | |||||||
| At 1 July 2023 | £1,371 | £1,371 | |||||
| At 31 July 2024 | £1,371 | £1,371 | |||||
| Net book values | |||||||
| At 31 July 2024 | nil | nil | |||||
| At 30 June 2023 | nil | nil | |||||
| 9 | Debtors | 2024 | 2023 | ||||
| Other debtors | £4064.69 | £17,271 | |||||
| 10 | Creditors | 2024 | 2023 | ||||
| (amounts falling due within | one year) | ||||||
| Accruals and deferred income | £15,845.00 | £33, 577 | |||||
| 11 | Analysis of net assets between funds | ||||||
| Unrestricted | Restricted | ||||||
| funds | funds | Total Funds | |||||
| Fund balances at 31 July 24 | |||||||
| are represented by | |||||||
| Investment assets | £28,767.66 | £28,767.66 | |||||
| Current Assets | £24,668.76 | £3,426.00 | £28,094.76 | ||||
| Current Liabilities | -£15,845.00 | -£15,845.00 | |||||
| £37,591.42 | £3,426.00 | £41,017.42 | |||||
| 12 | Unrestricted funds | At | Incoming | Outgoing | At | ||
| 1 July 2023 | Resources | Resources | 31 July 2024 | ||||
| Unrestricted Fund | £38,961 | £74,920.61 | -£76340.19 | £37,591.42 | |||
| Purposes of unrestricted funds |
The unrestricted fund represents those funds which the Trustees are free to use in accordance with the charitable objectives.
| 13 | Restricted Funds | At | Incoming | Outgoing | At |
|---|---|---|---|---|---|
| 1 July 2023 | Resources | Resources | 31 July 2024 | ||
| Halcyon | £3426.00 | £3426.00 | |||
| Purpose of restricted funds | |||||
| Funds towards youth choral | actvites |
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