**REGISTERED CHARITY NUMBER: 1170254** **Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 July 2021 for The Zemel Choir** **The Zemel Choir** **Contents of the Financial Statements for the year ended 31 July 2021** ||Page| |---|---| |Report of the Trustees|2 to 4| |Independent Examiner's Report|5| |Statement of Financial Activities|6| |Balance Sheet|7| |Notes to the Financial Statements|8 to 12| ## **The Zemel Choir** ## **Report of the Trustees** **for the year ended 31 July 2021** The trustees of the Zemel Choir (the “Charity” or the “Choir”) present their report with the financial statements of the Charity for the year ended 31 July 2021. The trustees have adopted the provisions of 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) (effective 1 January 2015). ## **OBJECTIVES AND ACTIVITIES** ## **Objects of the Charity, principal activities and organisation** The Charity was formed: a) to spread an appreciation of choral and other music and to educate and improve public interest in and knowledge of such music by the giving of public performances and by such other means as are charitable; and b) to give special emphasis to the presentation of works with Jewish associations. The Charity is a non-profit making organisation whose individual members do not seek payment for their activities. ## **Significant activities** To educate and improve public interest in Jewish music. In order to provide such education, the Charity produces and performs concerts of a wide variety of musical genre with a Jewish association and is often asked to participate in annual Remembrance Day events, for example Holocaust Memorial Day and Yom Hashoah. The Choir also participates in festivals and concerts in the UK and overseas in order to spread appreciation of choral and other Jewish music. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** 2020/21 has been an extremely unusual and unprecedented year for the Zemel Choir. Coronavirus has meant that we have not been able to produce any concerts or special events and have been unable to rehearse in person. Weekly Zoom rehearsals have continued under the able baton of our Musical Director, Benjamin Wolf, together with Assistant Musical Director, Franklyn Gellnick and Assistant Conductor & Research Fellow, Augustina Kapoti. During this period, we spent time learning new repertoire; participating in theory sessions; improving our voice technique, musical knowledge and understanding; and set ourselves challenges to learn choral scores in a few weeks. All of this was aimed at enabling our members to improve and perfect our performances for when we can sing once again in person. We participated in a video recording of Itai Daniel’s “ _Hevenu Shalom Aleichem_ ” under the auspices of the European Association of Jewish Choirs, which brought us together with Jewish Choirs in Europe and was shared on social media. We are delighted that we have managed to weather the last 18 months or so and maintained the interest and participation of practically all of our members throughout the Coronavirus period. The Choir is grateful for a donation from a private charitable trust which has allowed us to fund the position of Assistant Conductor & Research Fellow for another year. ## **FINANCIAL REVIEW** ## **Reserves policy** The trustees have agreed to establish a policy whereby part of the unrestricted funds is earmarked for activities connected with voice coaching, improving members’ performance skills and with work with youth and young adults, while the remainder is sufficient to cover the production of concerts and events for a period of not less than one year. ## **FUTURE PLANS** Since September 2021, the Zemel Choir has been rehearsing together in person after a full risk assessment and consideration of safety factors. We plan to organise and hold a substantial interfaith choral festival in March 2022 and have received funding for this from the Arts Council and other trusts. We have rescheduled our Gala Concert to take place in June 2022. We also hope to perform “ _Armistice_ ” by Benjamin Wolf in November 2022 in the UK and France. We look forward to an exciting and successful year. Page 2 ## **The Zemel Choir** ## **Report of the Trustees** **for the year ended 31 July 2021** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is a charitable incorporated organisation and is controlled by its governing document dated 17 November 2016. ## **Trustees** The trustees are elected by the members. ## **Recruitment and appointment of new trustees** Trustees are recruited as vacancies arise. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1170254 ## **Principal address** 64 Canons Drive Edgware Middlesex HA8 7RD ## **Trustees** Diane Sheer – Chairman Doreen Havardi – Membership Secretary Linda Brody – Treasurer – Anthony Cohen Marketing Manager (resigned 9 November 2020) Helen Stone – Joint Concert Manager – Dr Jennifer Kay Joint Concert Manager Ruth Freedman – Catering Manager Martin Benton – Budgeting & Fundraising Manager (resigned 9 November 2020) Jay Schlesinger - Young People’s Recruitment Officer (resigned 9 November 2020) Peter Strauss – Marketing Manager (appointed 9 November 2020) ## **Patrons** Steven Isserlis CBE Jeremy Menuhin Malcolm Singer ## **Musical Director** Dr Benjamin Wolf ## **Independent examiner** Russell Chaplin Associate of the Institute of Chartered Accountants in England & Wales 13 Chestnut Avenue Edgware Middlesex HA8 7RA ## **PUBLIC BENEFIT** The Charity is providing a benefit to the public through educating and improving interest in Jewish music to all those who attend concerts. The trustees continue to comply with their duty to have due regard to the Charity Commission’s public benefit guidance when exercising any powers or duties to which the guidance is relevant. Page 3 **The Zemel Choir** ## **Report of the Trustees** **for the year ended 31 July 2021** Approved by order of the board of trustees on 15 November 2021 and signed on its behalf by: ............................................. Diane Sheer - Chairman Page 4 ## **Independent Examiner's Report to the Trustees of The Zemel Choir** ## **Independent examiner's report to the trustees of The Zemel Choir** I report to the charity trustees on my examination of the accounts of The Zemel Choir (the Charity) for the year ended 31 July 2021. ## **Responsibilities and basis of report** As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Russell Chaplin Associate of the Institute of Chartered Accountants in England and Wales 13 Chestnut Avenue Edgware Middlesex HA8 7RA Date: 15 November 2021 Page 5 ## **The Zemel Choir** ## **Statement of Financial Activities for the year ended 31 July 2021** ||||||2021|2020| |---|---|---|---|---|---|---| |||Unrestricted|Restricted||Total funds|Total funds| |||fund|fund|||| ||Notes|£|£||£|£| |**INCOME AND ENDOWMENTS FROM**||||||| |Donations and legacies|2|11,758||-|11,758|25,652| |Charitable activities|3|2,199||-|2,199|460| |Other trading activities||-||-|-|-| |Investment income|4|68||-|68|230| |Other||-||-|-|-| |**Total**||14,025||-|14,025|26,342| |**EXPENDITURE ON**||||||| |Raising funds||-||-|-|-| |Charitable activities|5|14,431||-|14,431|21,891| |Other||-||-|-|-| |**Total**||14,431||-|14,431|21,891| |**NET INCOME / (EXPENDITURE)**||(406)||-|(406)|4,451| |**RECONCILIATION OF FUNDS**||||||| |**Total funds brought forward**||33,026|3,820||36,846|32,395| |**Transfer from restricted to unrestricted**||2,820|(2,820)||-|-| |**TOTAL FUNDS CARRIED FORWARD**||35,440|1,000||36,440|36,846| The notes form part of these financial statements Page 6 ## **The Zemel Choir** ## **Balance Sheet At 31 July 2021** ||||||2021|2020| |---|---|---|---|---|---|---| |||Unrestricted||Restricted|Total funds|Total funds| |||fund||fund||| ||Notes|£||£|£|£| |**FIXED ASSETS**||||||| |Tangible assets|8||3|-|3|4| ||||3|-|3|4| |**CURRENT ASSETS**||||||| |Debtors|9||413|-|413|5,209| |Cash at bank||35,114||1,000|36,114|35,504| |||35,527||1,000|36,527|40,713| |**CREDITORS**||||||| |Amounts falling due within one year|10||(90)|-|(90)|(3,871)| |**NET CURRENT ASSETS**||35,437||1,000|36,437|36,842| |**TOTAL ASSETS LESS CURRENT**||||||| |**LIABILITIES**||35,440||1,000|36,440|36,846| |**NET ASSETS**||35,440||1,000|36,440|36,846| |**FUNDS**|11|||||| |Restricted funds|||||1,000|3,820| |Unrestricted funds|||||35,440|33,026| |**TOTAL FUNDS**|||||36,440|36,846| The financial statements were approved by the Board of Trustees on 15 November 2021 and were signed on its behalf by: ............................................. Diane Sheer - Chairman The notes form part of these financial statements Page 7 **The Zemel Choir** **Notes to the Financial Statements for the year ended 31 July 2021** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Going concern** The financial statements have been prepared on the going concern basis. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. ## **Taxation** The income of the charity is applied for charitable purposes and is therefore exempt from corporation tax. ## **Tangible fixed assets and depreciation** Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their residual value, over their – expected useful lives as follows: Equipment 33% per annum reducing balance. ## **Fund accounting** General funds are unrestricted funds and can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Page 8 **The Zemel Choir** **Notes to the Financial Statements - continued for the year ended 31 July 2021** ## **2. DONATIONS AND LEGACIES** |Donations and gifts (2020: all restricted–see below)
Gift aid
Grants and legacies received
Membership subscriptions|2021
£
3,249
1,914
-
6,595
11,758|2020
£
2,820
3,117
8,325
11,390| |---|---|---| |||25,652| Donations of £2,820 were received in 2020 as additional contributions to cost for a tour to Sofia. Due to Covid-19, the tour did not take place, and the donors agreed that the monies could be used for unrestricted purposes. ## **3. CHARITABLE ACTIVITIES** – **INCOME** |Concert receipts
Members contributions for ECJA recording
Supper quiz
Other
**INVESTMENT INCOME**
Deposit account interest
**CHARITABLE ACTIVITIES - EXPENDITURE**
Advertising, publicity and printing
Charitable donations
Concert and event costs
Depreciation of equipment
Grant to Assistant Conductor & Research Fellow
(formerly (2020) Junior Conducting Fellow
Hall hire, venue costs and insurance
Music, voice recordings and film
Professionals fees and expenses
Website and video conferencing
Other||2021
£
-
384
1,799
16
2,199
2021
£
68
2021
£
150
1
3,000
738
3,801
5,780
518
443
14,431||2020
£
390
-
-
70| |---|---|---|---|---| |||||460| |||||2020
£
230| |||||2020
£
99
270
385
1
2,750
3,676
1,926
11,281
537
966| |||||21,891| **4. INVESTMENT INCOME** ## **5. CHARITABLE ACTIVITIES - EXPENDITURE** ## **6. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 July 2021 nor for the year ended 31 July 2020. ## **Trustees' expenses** Expenses of £2,307 (2020: £6,274) were reimbursed to 5 trustees (2020: 6 trustees), including the spouse of one trustee, as set out in note 12. Page 9 ## **The Zemel Choir** ## **Notes to the Financial Statements - continued for the year ended 31 July 2021** ## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |||Unrestricted|Unrestricted|Restricted|Restricted|Total funds| |---|---|---|---|---|---|---| ||||fund|fund||| ||||£|£||£| ||**INCOME AND ENDOWMENTS FROM**|||||| ||Donations and legacies||22,832|2,820||25,652| ||Charitable activities||460||-|460| ||Other trading activities||-||-|-| ||Investment income||230||-|230| ||Other||-||-|-| ||**Total**||23,522|2,820||26,342| ||**EXPENDITURE ON**|||||| ||Raising funds||-||-|-| ||Charitable activities||21,891||-|21,891| ||Other||-||-|-| ||**Total**||21,891||-|21,891| ||**NET INCOME**||1,631|2,820||4,451| ||**RECONCILIATION OF FUNDS**|||||| ||**Total funds brought forward**||31,395|1,000||32,395| ||**TOTAL FUNDS CARRIED FORWARD**||33,026|3,820||36,846| |**8.**|**FIXED ASSETS: EQUIPMENT**|||||| ||||Cost|Depreciation||Net book| |||||||value| ||||£|£||£| ||Brought forward||15||(11)|4| ||Additions||-||-|-| ||Disposals||-||-|-| ||Charge for year||||(1)|(1)| ||**Carried forward**||15||(12)|3| |**9.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||| |||||2021||2020| |||||£||£| ||Prepayments and accrued income||||413|5,209| |**10.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||| |||||2021||2020| |||||£||£| ||Other creditors||||90|3,871| Page 10 ## **The Zemel Choir** ## **Notes to the Financial Statements - continued** ## **for the year ended 31 July 2021** ## **11. MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
**Restricted funds**
**TOTAL FUNDS**
Net movement in funds, included in the above, is
**Unrestricted funds**
General fund
**Restricted funds**
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted Funds**
General fund
**Restricted Funds**
**TOTAL FUNDS**
Comparative net movement in funds, included in
**Unrestricted funds**
General fund
**Restricted Funds**
**TOTAL FUNDS**|as follows:
Incoming
resources
£
14,025|as follows:
Incoming
resources
£
14,025|as follows:
Incoming
resources
£
14,025|as follows:
Incoming
resources
£
14,025|as follows:
Incoming
resources
£
14,025|At 31.7.21
£
35,440
1,000
36,440
Movement in
funds
£

2,414|At 31.7.21
£
35,440
1,000
36,440
Movement in
funds
£

2,414| |---|---|---|---|---|---|---|---| ||
-||
-||
(2,820)|
|
(2,820)| ||14,025||(14,431)||
-||
(406)| |||||||At 31.7.20
£
33,026
3,820
36,846
Movement in
funds
**£**
1,631
2,820
4,451|| Page 11 **The Zemel Choir** ## **Notes to the Financial Statements - continued for the year ended 31 July 2021** ## **11. MOVEMENT IN FUNDS** – **continued** A current year 12 months and prior year 12 months combined position is as follows: |At 1.8.19
Net movement
in funds
At
£
£
**Unrestricted funds**
General fund
31,395
4,045
**Restricted funds**
1,000
-
**TOTAL FUNDS**
32,395
4,045|31.7.21
£
35,440
1,000| |---|---| ||36,440| A current year 12 months and prior year 12 months combined net movement in funds, included in the above, is as follows: |**Unrestricted funds**
General fund
**Restricted funds**
**TOTAL FUNDS**|Incoming
resources
£
37,547|Resources
expended
£

(36,322)|Transfers
£

2,820|Movement in
funds
£

4,045| |---|---|---|---|---| ||
2,820|


-|

(2,820)|


-| ||
40,367|
(36,322)|
-|
4,045| ## **12. RELATED PARTY DISCLOSURES** Certain providers of goods and services to the charity require payment via electronic fund transfer or credit card and do not accept cheques. As the charity does not have a credit card and for part of the year did not have on-line banking, a number of payments were made by individual trustees and/or their spouses who were later reimbursed by the charity by cheque. Cheques require two authorised signatures. The most significant payments in the prior period related to accommodation and other overseas festival costs for choir members on their tours: the payments by the charity were funded by deposits from the choir members participating on the tour. Other payments in the period principally related to on-line payments where the recipient was unable to bank cheques due to Covid; an international payment for a recording and website related costs (2020: gifts, the website, refreshments and catering for concerts and fund raising events). Expenses were reimbursed to 5 trustees (2020: 6 trustees), including the spouse of one trustee, as follows: |Travel
Subsistence
Accommodation
Other|2021
£
-
-
-
2,307
2,307|2020
£
-
425
2,228
3,621| |---|---|---| |||6,274| In 2020 a fee of £250 was paid to Robert Brody, the spouse of the Treasurer, for professional services (performing as a tenor). No fee was paid in 2021 (there were no concerts). Page 12