## **The Harrogate Choral Society (HCS)**
**Trustees’ report and financial statements**
**For the year ended 31 July 2025**
**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 / Co-Business Manager|
||Amy Moseley|Co-Chair / Co-Business Manager|
||Ruth Pridmore|Treasurer|
||Marilynne Davies||
||Kate Rogata||
||Alastair Martn||
||Emma Litlewood||
|**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||
1
**The Harrogate Choral Society (HCS)**
## **Report of the Trustees**
## **For the year ending 31 July 2025**
The Trustees present their report and the financial statements for the year ended 31 July 2025.. 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 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 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**
The first concert of the season “Magnificat” in St Wilfrid’s church in Harrogate included two works by up and coming American Composer Taylor Scott Davis, partnered with works by two other contemporary composers – Rebecca Dale and Matthew Coleridge. After the concert itself we were delighted that all three composers, who were present at the concert, offered to take part in a question and answer session with the audience, hosted by one of our Deputy Music Directors Anthony Gray.
In December we took our performance of _Messiah_ to The Garden Rooms at Tennants in Leyburn. We last performed there in 2019 to a very appreciative audience and were pleased that once again the concert attracted a large audience. Most of the choir, and some of the audience, travelled there by coach making it a pleasant day out.
2
**The Harrogate Choral Society (HCS)**
## **Report of the Trustees**
## **For the year ending 31 July 2025**
In March we were back in Harrogate for another concert in St Wilfrid’s church, this time including Mozart’s _Requiem_ and a piece by contemporary composer Rory Wainwright Johnson _A Glimpse of the Light_ which was written as a partner piece for the requiem. Arvo Part’s _Da Pacem Domine_ and Mozart’s _Ave Verum Corpus_ completed the works performed. For this concert and those in November and December we were accompanied by the National Festival Orchestra who played excellently for all the different concerts.
Our final concert of the season in June once again took place in St Wilfrid’s Church and this time we were accompanied by our Deputy Music Director Thomas Moore on organ. He also treated us to some splendid organ solos. The theme of the concert was reflection and we sang numerous classical short works together with modern takes on them by contemporary composers. This made for a very interesting concert musically.
Under the baton of David Lawrence, our Music Director, this was another successful season musically. We are gaining a reputation for ourselves for the performance of pieces by contemporary / living composers and we are grateful for the funds received from the Bramall Trust which enable us to afford to do this. Our Audience figures and thus ticket sale income are down on last year and this is due to the fact we did not take part in the Christmas concert and our Messiah was held in a smaller venue than the previous year, but nevertheless a reasonably good year financially.
## **Financial Review**
The statements show a surplus for the season of £7,136.22 which increases our reserves to £48,153.64. This surplus is largely due to a larger than normal Gift Aid claim which caught up with some back dated amounts. The season as a whole more or less broke even. 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 out future plans. In addition we now need to be aware that a concert cancellation (perhaps due to illness) may no longer be covered by our insurance. 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 years**
Choir numbers remain solid, new members continue to be attracted, we remain very conscious of the need for financial caution but are hugely encouraged by the confirmation of the ongoing sponsorship from the Bramall Foundation, to whom as ever we remain very grateful.
3
##
##
##
##
##
**The Harrogate Choral Society (HCS)**
## **Statement of Financial Activities**
## **For the year ending 31 July 2025**
|Notes
**Income and endowments**
Donations and Legacies
2
Charitable Activities
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**
**2024-25**
**Total**
**2023-24**
**Total**
£41,071.78
£41,071.78
£29,435.17
£37,610.00
£37,610.00
£43,061.00
£5,085.98
£5,085.98
£1,716.66
£1,038.79
£1,038.79
£757.78|
|---|---|
||£84,806.55
£0.00
£84,806.55
£74,970.61|
||£76,420.33
£50.00
£76,470.33
£75,620.19
£1,200.00
£1,200.00
£720.00|
||£77,620.33
£50.00
£77,670.33
£76,340.19|
||£7,186.22
-£50.00
£7,136.22
-£1,369.58
£37,591.42
£3,426.00
£41,017.42
£42,387.00|
||£44,777.64
£3376.00
£48,153.64 £41,017.420|
6
##
|alance Sheet
sat31July2025||||
|---|---|---|---|
||3*etes|
!&24-25|!t,23-Er8|
|EurrentAssets||||
|Dehters|I|f232"67|€4,S54.6E|
|Cashathand andinbank||f63,540_97|f52,797.73|
|||€63,&73.64|€56,852.42|
|Creditors: {arnountsfalling||||
|duewithinoneyear||||
||1S|-815,720"SS|-[15,E45.00|
|Net etrrrentassets||€48153"5/r|841,S17"42|
|fiietessets||f4s,153,S4|€dt1,0L7.42|
|Funds|11|||
|Llrrrestrictedirrcornefunds|
12|f4J",777"64.|f3t,591.42|
|Restrlctedimcorneftrnds|13|f3,376"S0|f3,425^0C|
|||f48,153.54|[41,017.42|
**The Harrogate Choral Society (HCS)**
## **Notes to the Accounts**
## **For the year ending 31 July 2025**
## **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 years 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 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 the Accounts**
## **For the year ending 31 July 2025**
## 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).
## 1 **Donations and legacies**
|Memberships
Friends
Contributions to Choral Music
Refreshment Income
Donations
Gift Aid|**Unrestricted**
**funds**
**2024-25**
**Total**
**2023-24**
**Total**
£25,478.81 £25,478.81
£22,150.01
£330.00
£330.00
£420.00
£4,496.20
£4,496.20
£2,717.50
£939.33
£939.33
£686.98
£863.98
£863.98
£1,204.00|
|---|---|
||£8,963.46
£8,963.46
£2,256.68|
||£41,071.78 £41,071.78
£29,435.17|
## 2 **Charitable activities**
|Admissions
Sponsorship
Sales of Programmes|**Unrestricted**
**funds**
**2024-25**
**Total**
**2023-24**
**Total**
£20,932.00 £20,932.00
£25,954.00
£15,500.00 £15,500.00
£16,000.00
£1,178.00
£1,178.00
£1,107.00|
|---|---|
||£37,610.00 £37,610.00
£43,061.00|
- 3 **Other Trading Activities**
|Cake Stalls, Book Sales, Wine Rafe
Easyfundraising and Local Lotery
Other|**Unrestricted**
**funds**
**2024-25**
**Total**
**2023-24**
**Total**
£1,024.31
£1024.31
£1,267.70
£164.87
£164.87
£62.96
£3,896.80
£3,896.80
£386.00|
|---|---|
||£5,085.98
£5,085.98
£1,716.66|
9
**The Harrogate Choral Society (HCS)**
## **Notes to the Accounts**
## **For the year ending 31 July 2024**
## 4 **Investment Income**
|Bank Interest|**Unrestricted**
**funds**
**2024-25**
**Total**
**2023-24**
**Total**
£1,038.79
£1,038.79
£757.78|
|---|---|
||£1,038.79
£1,038.79
£757.78|
## 5 **Charitable Activities Expenses**
|Artists and Musicians
Music Choral
Concert Venues
Programme Printing
Publicity
Instrument Hire
Other concert costs
Music Director /
Conductor
Accompanists
Rehearsal Room
Misc
Admin|**Unrestricted**
**funds**
**Restricted**
**funds**
**2024-25**
**Total**
**2023-24**
**Total**
£20,036.00
£20,036.00 £16,821.48
£6,091.13
£6,091.13
£3,676.79
£9,723.60
£9,723.60 £11,935.03
£569.85
£569.85
£489.79
£997.28
£997.28
£1,223.32
£850.00
£117.50
£117.50
£2,464.39
£22,056.70
£22,056.70 £24,782.42
£5,785.00
£5,785.00
£5,568.00
£3,717.00
£3,717.00
£3,785.50
£4,201.75
£50.00
£4,251.75
£327.65
£3,124.52
£3,124.52
£3,695.82|
|---|---|
||£76,420.33
£50.00 £76,470.33 £75,620.19|
## 6 **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:
2024-25 Number 2023-24 Number Trustees 7 9
10
**The Harrogate Choral Society (HCS)**
## **Notes to the Accounts For the year ending 31 July 2025**
|7|**Tangible fxed assets**|Fitngs, fxtures and Equipment|Total|
|---|---|---|---|
||**Cost**|||
||At 1 Aug 2024|£1,371|£1,371|
||At 31 July 2025|£1,371|£1,371|
||**Depreciaton**|||
||At 1 Aug 2024|£1,371|£1,371|
||At 31 July 2025|£1,371|£1,371|
||**Net book values**|||
||At 31 July 2025|nil|nil|
||At 31 July 2024|nil|nil|
|**9**|**Debtors**|**2025**|**2024**|
||Other debtors|£232.67|£4,064.69|
|**10**|**Creditors**|**2025**|**2024**|
||**(amounts falling due within one year)**|||
||Accruals and deferred income|£15,720.00|£15,845.00|
|**11**|**Analysis of net assets between funds**|||
|||**Unrestricted**
**funds**|**Restricted**
**funds**||**Total Funds**|
|---|---|---|---|---|---|
||Fund balances at 31 July 25|||||
||are represented by|||||
||Investment assets|£36,808.10|||£36,808.10|
||Current Assets|£23,689.56|£3,376.00||£27,065.54|
||Current Liabilities|-£15,720.00|||-£15,720.00|
|||£44,777.66|£3,376.00||£48,153.64|
|**12**|**Unrestricted funds**|**At**
**Incoming**||**Outgoing**
**At**||
|||**1 July 2024**
**Resources**||**Resources**
**31 July 2025**||
||Unrestricted Fund|£37,591.42
£84,806.55||-£77,620.33
£46,777.64||
## **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 2024**|**Resources**|**Resources**|**31 July 2025**|
||Restricted Funds|£3,426.00||£50.00|£3,376.00|
## **Purpose of restricted funds**
Orignally these funds were towards youth choral activities, during the year to 31 July 2025 the Bramall Trust have given us permission to use them for specific purposes other than youth choral activities. This might include choral tuition.
11