## **GLOUCESTER CHORAL SOCIETY Registered Charity No. 1168137** ## **TRUSTEES’ ANNUAL REPORT AND ACCOUNTS** **FOR THE PERIOD ENDING 30 June 2023** Charity number: 1168137 GLOUCESTER CHORAL SOCIETY # **TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE PERIOD ENDED 30 June 2023** ## **Trustees in office during the period:** Jane Ayres Madeline Sebastian Burtenshaw-Snellgrove Secretary Jennifer Bury Concerts Manager Hamish Charters Marketing Manager Richard Clutterbuck Helen Colson Annette Hecht Peter Holmes Contracts Manager Michael Hurst Treasurer Andrew Moodie Chairman Robert Riley Vice Chairman **Principal Address:** 6 Ardmore Close 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 as members of the audience. The Society offers reduced price tickets to its concerts for school children, students and under-25s. 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 Trustees sought to review the organisation and expectations of the scheme, although that review was paused as a result of Covid-19. Having considered the scheme further, the 2 Charity number: 1168137 GLOUCESTER CHORAL SOCIETY Trustees have decided that the costs and efforts to administer the scheme are better spent in other ways, so the Trustees have agreed to put this scheme on hold indefinitely. As reported previously, the Choral Apprentice scheme (for students aged between 14 & 18) was put on hold as a result of Covid-19. Sadly, following several attempts to find volunteers to take this scheme forward, there are insufficient volunteers to manage the scheme and the Trustees have agreed to put this on hold indefinitely unless sufficient numbers of volunteers come forward. 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. ## **Review of the Year** During the year under review, the Society promoted the following concerts: - A Sea Symphony by Vaughan Williams and Exultet, a commission by Torsten Rasch, in November 2022. - Handel’s Messiah in December 2022. - Carols for All – this was a free concert with a charity collection; in 2022, we collected for Sunflowers Suicide Support, a local charity offering bereavement support, intervention training and community awareness for people whose lives are affected by suicide. - Hymnus Paradisi by Howells, Finzi’s Clarinet Concerto and The Trumpet by Ivor Gurney in March 2023. This was our 175[th] anniversary concert, postponed from May 2020 due to COVID-19. - Instead of a summer concert we hosted a come and sing workshop on Spem in Alium by Thomas Tallis in April 2023 which was very well attended. Apart from some Christmas carolling events in 2022, Hire the Choir bookings have been put on hold since October 2022 as no volunteers have been found to administrate the scheme. ## **Financial Review** The Society experienced a deficit of £19,587 during the period, reducing reserves (all unrestricted) to £36,915 as at 30th June 2023. This period included two expensive concerts that were deferred from before the pandemic and had originally been planned to take place in successive seasons. In addition concert ticket sales have remained less than before the pandemic. 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 now seems more 3 Charity number: 1168137 GLOUCESTER CHORAL SOCIETY challenging, and the Trustees have decided to limit expenditure on employing orchestras for the time being, this being the main avoidable cost. 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. If Trustees are required to work with the Society’s Choral Apprentices 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: GCS Structure Chart 2022-2023 4 Charity number: 1168137 GLOUCESTER CHORAL SOCIETY 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. Following the 2022-23 AGM it was agreed that the constitution of GCS should be reviewed by the Trustees. This work is currently in progress. The Trustees' report was approved by the Board of Trustees. Signed ..................................... _Andrew Moodie – Chairman – on behalf of Gloucester Choral Society_ ## Dated 3 February 2024 . 5 GLOUCESTER CHORAL SOCIETY Charity number: 1168137 n4eoendent examiner's report to the Trustees of Gloucester Choral I repcrt on the accounis of the Charity lor ihe periDd ended 30 lune 2023, which are Set out in the attached Statement of Financial Activities ISOFAI, Balance Sheet, and Notes to the Accounts. The trustees of the Charity are responsible for the preparation ol the accounts. The Charity's trustee5 consider that an audit Is nor required for this period under Section 145 01 the Charities Act 20 i L. but that an independent exa Inination 15 needed. my re5pon5ibility to.. Examine the accounis uiider section 145 of ihe 2011 Act", To follow the procedures laid down in Ihe general Directions given by the Charity Commission under section L4515llbl of the 20 11 Act., and To state whether particular matters have come to my 3ttenlion. Bauls tsl Inde endent Examiner's Re ort M¥ :3Katn inaiion was carried oul Iii accordance with the general Directions given by the Charitv Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounis presented with those record5. It also includes consideration ol any unusual items or disclosures in the accoLJnts, and seeking explanations from you as trustees concernin8 any such m3lters. The procedures undertaken do noi provide all the evidence that would be required iii ali audil and consequenlly no opinion is given as to whether the accounts present 3 'trt!n and fil ir, view and the report is limited to those matler5 set out in the next statement. nGL endeiil examinecs slatement In connection with my examination. no mailers have conie to my attention which give me caLJse to be;'ieve Ih3t In any material respect.. the accounling records were not kepl in accordance with section 130 of rhe 2011 Chariiies Acl.. 01 the accoui'.lJ did iiol -.ccord bvith ihL Jccou11ting records,. or Ihe ,Iccounis d￿d nol comp,y wilh the applicable requirements concerning the form and content ol accounts set out in the Charities IAccount9 8 Reports l Regulation5 2008. I have no concerns and have (Dme acr055 no other matlers in connection with the examination to which attention should be drawn in thi5 report in order to enable a proper understanding of the accoui)ts to be reached. Myii Cotlerill 9 January 2024 Fellow of the AsSOCi3tion ol Chariered ai)d Certli bed AccoLJlitai its GLOUCESTER CHORAL SOCIETY Charity number: 1168137 ststement of Financial Activities N￿tts Uttrestrlcted Restr Tot*1 2022123 2021122 Ineome ar4d tDdowm¢nts from: DTrngtioDs Itggcies Membership subscriptions Donations patrons and friends income Incorne T&x reeovery Legacies Cbaritsble aetlvltleg Tickct receipts Other charitsble attiviiies Foreign Tour Other tradlDg aetfvltie5 Battk illttrest Other 17,991 6J70 4J86 17,991 6J70 19.188 6,689 4,826 24,727 1.167 24727 1.167 20.780 1,456 S9,0￿) 1250 42 365 468 Totsl 55,474 55.474 113.320 Eipenditsre ott: R8ising fuDds Cbarllable actlvltles Concerts- Professional musi¢ion5 Concens- other wsts Rehearsal costs Other charitable COSL8 Yourtg Singers Foreign tour Adrninistration Other 915 915 083 41.509 15,428 12,810 3,458 41J09 15,428 128111 3A58 17.838 15,696 14,057 3,430 -19 1,131 57,859 1,337 Tothl 4.5 75,061 75,061 111,099 lfteome/qpend1￿re -19,587 -19¥7 2.220 TraD$feYs brtwe¢B fuDds none RECONCILIATION OF FUNDS Toinlfunas browghiforwurd Totullunds carrltdforword 56.502 36,915 56JJZ 36,915 54.281 56.502 Thf&¢ ac¢oMnts were approved￿ ihe Boordof Trwlees andwere signedé)n ils beknlfty.. An&ew mot￿[e (Chairm(m) 7111, 23 Mic1￿e1 Hurs1 (Treasurer) GLOUCESTER CHORAL SOCIETY Charity number: 1168137 BALANCE SHEET Year endln% 30106f2023 2021122 Notes 2022123 Current assets Cash at bank and in hand 37.228 58.455 Trade debiors 200 Pr¢paym¢nts Accrued ineome 11,774 4.826 4,386 Total eurrent assets 41,613 41,613 75,255 75255 Liabiliti Trade creditor5 10245 5.972 Accruals 3.348 Deferred in¢oTne Total eurrent liabilities -3.348 16,216 -16,216 Total ¢urrent *sset$ less ¢urrtnt liabilities 38265 59.039 PTOYi5ions for liabilities -1,350 -2,537 Totsl net as8¢ts 36,915 56.502 The funds of Ihe charity Reslrictedfunds Young Singers (segregated) Unrestricledfunds General Fwid 18,960 2,955 30.497 2,765 8240 Tour Fund (designated) S￿nsOrship Fund (deSi￿ated) lggw Fwjd (desi￿) 15,000 15,IX)O 36,91 S 36.915 56.502 56,502 Totsl Charity funds W15 56.502 Andrew Moodie (Chair) Afichael Hursl (Treasurer) Charity number: 1168137 GLOUCESTER CHORAL SOCIETY ## **Notes to the Financial Statements for the period ending 30 June 2023** ## **1. 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. ## **2. 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. ## **3. Comparison with previous accounting period** The previous period included a foreign tour which inflated gross income and expenditure, thus distorting any comparison. However, this period also included two concerts deferred from before the pandemic that were more expensive than usual. 9 Charity number: 1168137 GLOUCESTER CHORAL SOCIETY ## **4. Statement of Financial Activities** ## 4.1 Donations and Legacies Donations includes some sponsorship money allocated to designated funds. - 4.2Charitable Activities - Income The figure for other charitable activities is mainly the sale of concert programmes. - 4.3 Other Trading Activities This represents gross proceeds from fundraising activities. - 4.4 Charitable Activities - Expenditure The figure given for payments to professional musicians does not include rehearsals. ## **5. Balance Sheet** - 5.1 Current Assets ## **Cash at bank and in hand** |Cash|nil| |---|---| |CAF Bank current
account|£1,386| |CAF Bank Gold
Deposit|£35,841| **Accrued income** is Gift Aid tax that had been claimed but not received by year end. ## 5.2 Liabilities **Trade creditors** are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. The amount is principally prepayments for next season. ## 5.3 Provisions Performing Rights liabilities for concerts are not yet known accurately. - 5.4 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|£30,497|£2,765|£8,240|£15,000|£56,502| |Carried
forward|£18,960|£2,955|nil|£15,000|£36,915| 10