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2021-06-30-accounts

GLOUCESTER CHORAL SOCIETY Registered Charity No. 1168137

TRUSTEES’ ANNUAL REPORT AND ACCOUNTS

FOR THE PERIOD ENDING 30 June 2021

Charity number: 1168137

GLOUCESTER CHORAL SOCIETY

TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE PERIOD ENDED 30 June 2021

Trustees in office during the period:

Margaret Adamson Secretary Jane Ayres Jennifer Bury Concerts Manager Hamish Charters Marketing Manager Helen Colson Peter Holmes Contracts Manager Michael Hurst Treasurer Andrew Moodie Chairman Robert Riley Vice Chairman Principal Address: 6 Ardmore Close Gloucester GL4 0BL

Charitable Status: Gloucester Choral Society is a Charitable Incorporated Organisation.

Objectives and Activities

The objects of the Society are to advance, improve, develop and maintain public education in, and appreciation of, the art and science of music in all its aspects by any means the Trustees see fit. These objectives have not changed during the year.

Public Benefit Statement

The Trustees have reviewed the public benefit nature of the Society and consider it meets the requirements of the Charities Act. In particular, the Society presents concerts, talks and workshops which are open to all and which inspire its audiences and benefit the community as a whole. Particular attention is given to engaging and involving the interest of young people, whether as members of the audience or through the Society’s Choral Apprentices scheme (for students aged between 14 & 18). The Society also offers free tickets to its concerts for school children and reduced rates for their parents.

Sadly, due to the impact of Covid-19, the Choral Apprentice scheme has not been operating this season, although we hope to resume the scheme as soon as circumstances and restrictions relating to Covid-19 permit.

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Charity number: 1168137

GLOUCESTER CHORAL SOCIETY

As reported previously, the Trustees started a Choral Scholar scheme where one scholar is recruited per section and paid to improve the quality of sound in each voice part. Following a generally successful beginning to this programme in 2017-18, recruiting suitable applicants for 2018-19 was not successful and the Board chose not to appoint for that season. The organisation and expectations of the scheme remain under review, although this is on hold as a result of Covid-19.

The Society engages artists and ensembles of the highest international standards, and supplies a crucial part of the musical provision at Gloucester Cathedral, where most of its concerts are performed. Tours overseas are organised periodically, with the opportunity to perform choral works by British composers to audiences who may be less familiar with the music. These tours are fully funded by the touring members. Unfortunately, the majority of our events have had to be postponed or cancelled due to Covid-19.

Review of the Year

During the year under review, the Society was unable to promote any formal staged concerts due to the Covid-19 pandemic. Our planned singing tour to Italy was also postponed until May/June 2022. However, the Society did continue to provide opportunities for singing as the restrictions permitted throughout the year:

As might be expected, the Society was unable to offer Hire the Choir bookings due to the restrictions on events, such as weddings and funerals, for the duration of the season.

Financial Review

The Society experienced a surplus of £22,985 during the period, increasing reserves (now all unrestricted) to £54,281 as at 30th June 2021. Covid-19 prevented the promotion of any concerts this season, so expenditure was significantly less than normal. A generous legacy of £15,000 from a former member was a major contributor to this surplus, as was the willingness of members to continue their support in a season with no concerts.

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Charity number: 1168137

GLOUCESTER CHORAL SOCIETY

The Society has a policy “… to progressively build up reserves to around £50k, which sum represents about half of typical turnover”. This level of reserves has been reached, and the Trustees are confident that the current level of activity can therefore be maintained.

The Trustees regularly review the Society’s reserves policy, and assess the principal risks associated with the promotion of its concerts and other activities.

Structure, Governance and Management

Trustees are normally elected from within the membership of the Society at the Annual General Meeting for a period of one year, but may stand for re-election. Skills audits are conducted periodically across the membership to identify specific experience which might prove useful and beneficial for the Society.

The constitution also enables non-singing members from outside the choir to be appointed as Trustees, who can thereby broaden the breadth of expertise available to the Society as a whole.

The Trustees will ensure that any external Trustees appointed in this manner will be suitably and appropriately qualified.

Where Trustees are required to work with the Society’s Choral Apprentice group, statutory DBS checks are carried out in accordance with the Society’s Child Protection Policy. The Society has no employees. It engages the services of its Musical Director and Accompanist, and such other artists, ensembles and orchestras as may be needed to fulfil its annual concert programme.

The Society is managed by, and administered through, the Trustees who are elected annually. The Trustees are supported in this work by Committees as set down in the following chart:

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Charity number: 1168137

GLOUCESTER CHORAL SOCIETY

GCS Structure Chart 2020-2021

Each of the Committees is chaired by an elected Trustee. Membership of the Committees comprises members of the Society with particular interests or expertise, who provide their time voluntarily and without remuneration. The Trustees are dependent on the input from these members, and wish to record their gratitude for their invaluable and continuing contribution to the Society’s achievements.

The Trustees' report was approved by the Board of Trustees.

Signed .....................................

Andrew Moodie – Chairman – on behalf of Gloucester Choral Society

Dated 15 January 2022 .

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GLOUCESTER CHORAL SOCIETY Charity number.. 1168137 Independent examiner's report to the Trustees of Gloucester Choral Society I report on ihe accounts of the Charlty for the period ended 30 June 2021, which are set out in the . attached Statement ol Flnancial Actlvlties ISOFAI, Balance Sheer, and Note5 to the Account5. The trusiees of the Chèriiy are reswnslble for the prepafation of the accounts. The Charit￿5 . trustees consider that an audit is not required for this period under Section 145 of the Charitie5 Art 2011. bul that an Independent examinatlon is needèd. It Is my responslblllty to.. Exarninè the aceounts under Sèttlon 145 of the 2011 Att.. To follow the procedures laid down in the general Directions given by the Charity Commlssion under section 1451511bl of the 2011 Act,. and TD State whether partlcular matters have come to my attention. Basi5 of Inde endent ExamifTrErf5 Re My eMaminaiiDn was carrkd oul in accordance wlth the general Dlrections given by the Charitv Commission. An examinatlon Includes a revlew of the accounting records kept by the charliy and a compafison of the accounts prosented vlith those records. It also Intludes consideratlon of any nvsual ilem5 or disc105ures in the accounts, and seeking Explanations frorn you as trustees toncernlng any suth matters. The Procedures undertaken do not provide all the evidence that would be required in an aud¢t and consequently no opinion is given as to whether the accounls presenl 'true and fairf view and the report is limited to those matters Set oul in the next statement. Inde ndent examiner5 State nt ifi ¢onnettion wlth my Examination. no matters have come to my attentlon which alve me cause to believe that in any material respect: the accountlng records were rnt kept in accordance with sectit)n 130 of the 2011 Chaiitles Acl,. or the accounts did not accord wlth the accountlng recDrd5,' or the account5 did not comply with the applicable requifements concerning the form and content of accounts sec out in the Charities (Acwunts & Rer4)rts l Regulations 2008. I have no concern5 and have come acr055 no gther matters trn connectlon wlth the eumlnatson to whlch attentbon should be drawn In thls repon In order to enable a proper uThdersiaAdln8 of the accounts to be reached. Myn Cotterill 29 November 2021 Fellow of ihe A550¢iarlon of Chartered and Certffied Accountants

Charity number: 1168137

GLOUCESTER CHORAL SOCIETY

Statement of Financial Activities

Statement of Financial Activities
Notes
Income and endowments from:
Donations and legacies
4.1
Membership subscriptions
Donations, patrons and friends income
Income Tax recovery
Legacies
Charitable activities
4.2
Ticket receipts
Other charitable activities
Foreign Tour
Other trading activities
4.3
Bank interest
Other
Total
Expenditure on:
Raising funds
Charitable activities
4.4
Concerts - Professional musicians
Concerts - other costs
Rehearsal costs
Other charitable costs
Young Singers
Foreign tour
Administration
Other
Total
4.5
Net income/expenditure
Transfers between funds
none
RECONCILIATION OF FUNDS
Total funds brought forward
Total funds carried forward		 Unrestricted
Restricted
Total
Total
2020/21
2019/20
£
£
£
£
8,719
0
8,719
21,890
6,204
0
6,204
10,973
2,852
0
2,852
6,378
15,000
0
15,000
0
0
0
20,826
420
0
420
2,967
0
0
0
3,800
105
0
105
2,167
5
0
5
48
0
0
0
0
33,305
0
33,305
69,049
600
0
600
1,437
978
0
978
18,921
0
0
0
17,095
5,286
0
5,286
10,154
1,322
0
1,322
5,605
0
0
0
0
1,000
0
1,000
4,102
1,134
0
1,134
1,104
0
0
0
0
10,320
0
10,320
58,418
22,985
0
22,985
10,631
31,297
0
31,297
20,666
54,281
0
54,281
31,297

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Charity number: 1168137

GLOUCESTER CHORAL SOCIETY

GLOUCESTER CHORAL SOCIETY GLOUCESTER CHORAL SOCIETY
BALANCE SHEET Year
30/06/2021
Notes 2020 / 21 2019 / 20
Current assets 5.1
Cash at bank and in hand 59,450 42,216
Trade debtors 0 0
Prepayments 0 1,019
Accrued income 3,077 0
Total current assets 62,528 62,528 43,235 43,235
Liabilities 5.2
Trade creditors 542 1,047
Accruals 780 2,943
Deferred income 175 0
Total current liabilities 1,497 -1,497 3,989 -3,989
Total current assets less current liabilities 61,030 39,246
Provisions for liabilities 5.3 -6,749 -7,949
Total net assets 54,281 31,297
The funds of the charity 5.4
Restricted funds
Young Singers (segregated) 0 0
0 0 0 0
Unrestricted funds
General Fund 46,698 23,861
Tour Fund (designated) 584 1,584
Sponsorship Fund (designated) 6,999 5,852
54,281 54,281 31,297 31,297
Total charity funds 54,281 31,297

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Charity number: 1168137

GLOUCESTER CHORAL SOCIETY

Notes to the Financial Statements for the period ending 30 June 2021

Company information

Gloucester Choral Society (GCS) is a Charitable Incorporated Organisation (CIO - registered number 1168137) which performs choral works and promotes a variety of musical events for the benefit of the community as a whole. It was incorporated on 8th July 2016, and inherited the assets and liabilities of the former unincorporated Gloucester Choral Society (registered number 900118).

None of the trustees (nor any persons connected with them) received any remuneration, benefits or expenses from GCS during the period. There were no related party transactions during the period. There were no employees during the period.

Accounting policies

These accounts have been prepared in accordance with the Financial Reporting Standard (FRS 102) and the Statement of Recommended Practice for charities (SORP).

At the time of approving the accounts, the Trustees' have a reasonable expectation that GCS 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 these accounts.

All the charity’s funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Income is recognised when GCS 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 GCS 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 is recognised at the time of the donation. Any income specifically relating to a project in a subsequent year is treated as deferred income.

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered. Any expenditure specifically relating to a project in a subsequent year is usually treated as accrued expenditure.

Comparison with previous accounting period

The impact of Covid-19 has prevented the promotion of any concerts, greatly restricting both income and expenditure. The receipt of a legacy from the estate of a former member resulted in an unexpected surplus for the year.

Statement of Financial Activities

Donations and Legacies

Donations includes some sponsorship money that has been allocated to a designated fund.

Charitable Activities - Income

The figure for other charitable activities is the GCS share of money donated on line in connection with a live-streamed carol concert.

Other Trading Activities

This represents gross proceeds from fundraising activities.

Charitable Activities - Expenditure

The figure given for payments to professional musicians does not include rehearsals. The foreign tour figure relates to a planned trip to Italy next year.

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Charity number: 1168137

GLOUCESTER CHORAL SOCIETY

Balance Sheet

Current Assets

Cash at bank and in hand

Cash nil
CAF Bank current account £4,609
CAF Bank Gold Deposit £54,841

Accrued income is principally Gift Aid tax that has been claimed but not received by year end.

Liabilities

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers.

Provisions

Performing Rights liability for one of the previous season’s concerts is not yet known accurately. There are also provisions for unclaimed refunds for a cancelled workshop.

Analysis of net assets between funds

GCS holds currently holds no restricted funds. There are designated funds for foreign tours, sponsorship and a legacy.

Unrestricted Unrestricted Total
General
Fund		 Tour
Fund		 Sponsorship
Fund		 Legacy Total
Funds
Brought
forward		 £23,861 £1,584 £5,852 nil £31,297
Carried
forward		 £31,661 £584 £7,036 £15,000 £54,281

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