REC.ISTERED CHARITY NUMBER: 1170254 The Zemel Choir UK'S leading mixed voice Jewish Choir Report of tht Trus¢tts and Unaudited Flnancill St4¢tments for the Y¢•r Ended 31 Jul>. 2023 for The Zemel Choir The Zemel Choir Contents of the FiDalltial Statements for the l'ear ended 31 Juli" 2023 Page Report of the Tnjsiees 2to4 Independeni Examinee5 ReEXTrrt Statement of Financial Activili¢s Balance Sheei Nole5 lo the Financial Sthiements 81012 Page I The Zemel Cboir Report of the Trustees foT the lear ended 31 Jul>" 2023 The trustees of the Zemel Choir (the -"Charil> or ihe 'fhoir"} preseni Iheir rqxjrt with the financial statemen15 of the Lharity lor th¢ year ended 31 July ?0?3. Th¢ INsiees have adopted ihe provisions of Accounting and Reportin¥ by Charities.. Statement of Recommended Practice applicable io chariiies preparing iheir a¢counts in ac¢ordance with ihe Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102) leffeciive l January 2015). OWECTIVES AND ACTIVITIES Objects of the CharitV* prineipal aclivities and org•ui5ation Th¢ Charit} was formed.. a) to spread an appreciation of choral and oiher music and to educaie and improve public in¢erest in and knowledge of such music by the giving of public perforniances and by such oiher mcans as are charitable: and bl to give special emphasis lo the presentation of H'orks wilh Jewish associations. The Charity is a non-profit making organisaiion whose individual Members do not seek payment for their activities. SIEnific8nt *ctivitles .1 o eduLale aiid iiiiprove public interest in Jewish music. In order to provide such edu¢alion, the Charity produces and perfomis concerts of a wide variely of musical genre with a Jewksh a550ciaiion and is asked io partlClPA¢e in annual memorial events. for example Holocausi Memorial Dav aThJ Yom I lashoah. The Choir also participaies in lestivals and LollL¢rts in th¢ UK and overseas in order io sprod appreciation of choral and oiher Jewish Jnusic. and Lollabordtes with other ¢harities in fundraising. ACHIF.VF.MF.NT AND PERFORMANCE ChMrit¥ble itiv ?02?j73 lh¢ 7.ei?iel Choir perfomiing a full progrgmme ofconcerts through0￿ ihe yeor in aid of a number of ditTerent charities. In November 2022 we Ftrfom)ed Handel's Judas Maccabaeus iogether wilh the Royal Free Music Society. In December Ihe c.hoir performed a concert ai West London Syna¥o¥u¢ in aid of World Jewish Reliefs Ilkraine Appeal. I'he concert included 5p¢cially Tccorded me55abTes from 11.M. AMIxs￿dOr to Ukrdine and from ihe Ukrdinian Shtrudel Hand, and rdised £8(K)O for the charity. The Choir s Professio￿1$ and soloists all donated their time to the con¢¢rt. In January. the Choir perfornied a pair of concens in Brighion and London with Polina and Merlin Shephcrd. In February. thc Choir gave a short ￿rfOrManCe ai Jewish B(KTrk Week in London. In MaTch ihe Choir performed ai the Jewish Care's Sandrin8ham campus in Sthmore. lor ihe benefil of its residents and residents of other Jewish Care homes. Later that monih. we perfomied a concert at Sha'arei Tsedek SynJgogu¢. Whdsione. a¥ain in aid ofthe World Jewish Relief Ukraine Appeal. raisin8 8 further £3(KN). In May. the Choir travelled io Vienna Austria io participat¢ in ihe EuroFwi Jewish Choral Festival. along with choirs from Vienna. Paris. Rome, and Leipzig, which rulmin8ted in a concen ai the Vienna Rathau& which was broadcast on Austrian radio. FINANCIAL REVIEW Reserve5 poli¢ 'I'he trustees have agreed io e%¢ablish a r￿11¢Y ￿.here￿. part of the unrestrided funds is earmarked for activities ¢onn¢¥ied with Noice coaching. improving members. performance ski115 and wilh work with youth and young adults. while the remainder 15 sufficient to cover the produfflion of concerts and events for a I￿riod of not le55 than one year. Page 2 Tb¢ Zemel Cboir Report of the Trustees for the i'e8r ended 31 Juh. 2023 FUTURE PLANS We look fotiyard io a busy schedule for the l'ear ?0?3:'24 ￿hen we will be organising a number of concens in the UK and hope io participaie in ihe European Je%1 ish Choral Fesiival. sraned bj ihe Zemel Choir in ?012. 10 be held in Sofia in Jul 2024. We are also planning an Interfaith Chorydl Music Fesiiwal for June ?024. subjKt to fimdin&y applications. STRUCTURL GOVERNANCE AND MANAGEMENT Governlng doeumtnt The charity is a Lhariiable incorporated ¢)rgani￿l0￿ and is ¢Otllrolled by its Boveming document dated 17 November ?016. Trustees Th¢ Irustees are ¢l¢ci¢d by the members. Recrultment YlDd #pplntmeni of ne*" irnsites Trustees are r¢¢ruiiL.d as i'acanLies arise. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 170?.j4 Prineipal #ddrtss 111 Ilriiicn C'losc F.Is¢ree Tli)rLhktmwood HLnlordshire WD6 3HT Truste¢s DiL)ne Sheer- Chaimian (resigned 12 fk¢ember 2022) Philip Roth- Chaiman lappoint¢d l ? December ?023) DoTL¢n Havardi - Membership Se¢rrtgry l.inda Brody -. Treasurer Ruih Freedman - (resigned 12 December 2022) Natalie CJie8 Marilyn CIrnnt Jeraldin¢ l.uder tuart l.uder Pcler Strauss Carm¢l Byer5 {gppointed 12 December 2022) Patr0115 Sieven Isserlis CBE JLremy Menuhin MAleolm Singer Musical Direetor nr Benjamin Wolf Independent examiner Allthon) Cohen F"ellow of the Institute of Chartered Accountanis in En814nd & W#l¢s Suite 301. Stanmore Busine55 Centre Howard RLYad Sianmore, HA7 1 BT Page 3 **The Zemel Choir** ## **Report of the Trustees** ## **for the year ended 31 July 2023** ## **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. Approved by order of the board of trustees on 3 January 2024 and signed on its behalf by: TR Bt ............................................. Philip Roth - Chairman Page 4 IndependeDI EXAmI￿e￿$ Report to the Trystees of Tbe Ztmel Cboir Independent exAmiTrer's report to the trnstees of The Zernel Choir report to the chariTr irusiees on my examination of the accounis of The Zemel Choir (the Charity) for the year ended i l July 202). Responsibilitie5 b85is of report As the chariij trusiees of ihe Charit> you are responsible for the preparntion of the accounts in a￿ordance with the r¢quirem¢nis of ihe Chariiies Act ?01 I I'the Aa'l. I report in respect of my examination of the Chariiy's accounts ca￿le{l out under stttion 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 1451.5116) of Ihe Aci. IndepeNdenl examiner's stattment I haie Loinpleted ¢xwniJia¢ion. l ¢onfirni that no M￿er]a1 matters have come io my attention in connection wilh the ¢%aminaiion giving me cause to believe ih41 in any maierial respect= accounting r¢cord5 were not key in respeth of ihe Charity 35 required by s¢¢tkon 130 of the Aci.. or the aecounis do noi accord ￿ ith ihose records. or the accounts do not comply wiih the applirable requtrements concerning the fonn and ¢ont¢ni of a¢countS set out in The Charities IAccounis and R¢rA)rts) Re8ulalions 2(M)8 oiher than ans requirement that lh¢ accourig give a true and fair view which is not a matter considered as part of an independent examination. I confimi thai there are no ￿￿er matters io which your attention should be drnwrt io enable a proper undersianding of the a¢¢ounts io be r¢a¢hed. Anihony Cohen F¢llow of the Insiiiuie of Chartered Accountgnts in England and Wales Suite 301. SIDnmore Busine55 Centre 11()ward Road Stanmore. HA7 1 BT thte.. 24 Novem￿r 2023 Page 5 The Ztmtl Choir Statemtnt of FinaD¢ial Aetii ities for ihe )"ear ended 31 Jul!" 2023 ?023 Tothl funds 2022 Total funds Unrestricted fund Restri¢ted fund Noies INCOME AND ENDOWMENTS FROM Donations and subscriptions Charitabl¢ acii¥'iiies InveSn￿ent incom¢ Oth¢r 18.485 10.608 123 18 18,485 10,608 123 18 22.792 8.227 42 Total 29234 29234 31.061 EXPF.Tr4DITURE ON Charitable aciivities Other 28274 30.005 Total 28.274 30,005 NF.T INCOMF. I(EXPENDITURE) 960 1.056 RECONCILIATION OF FUPIDS Total fund5 brouRh¢ fonv*rd Trnnsfer from r¢slricted to YnT¢$trieted 37.490 37.496 36.440 TOTAL FUNDS CARRIED FORWARD 38.456 38.456 37.496 The notes fom) part of these financial sratements Page 6 ## **The Zemel Choir** ## **Balance Sheet** ## **At 31 July 2023** |||||2023|2022| |---|---|---|---|---|---| |||Unrestricted|Restricted|Total funds|Total funds| |||fund|fund||| ||Notes|£|£|£|£| |**FIXED ASSETS**|||||| |Tangible assets|8|124|-|124|185| |||124|-|124|185| |**CURRENT ASSETS**|||||| |Debtors and Prepayments|9|3,493|-|3,493|4,168| |Cash at bank||34,839|-|34,839|34,253| |||38,332|-|38,332|38,421| |**CREDITORS**|||||| |Amounts falling due within one year|10|(-)|-|(-)|(1,110)| |**NET CURRENT ASSETS**||38,332|-|38,332|37,311| |**TOTAL ASSETS LESS CURRENT**|||||| |**LIABILITIES**||38,456|-|38,456|37,496| |**NET ASSETS**||38,456|-|38,456|37,496| |**FUNDS**|11||||| |Restricted funds||||-|-| |Unrestricted funds||||38,456|37,496| |**TOTAL FUNDS**||||38,456|37,496| The financial statements were approved by the Board of Trustees on 3 January 2024 and were signed on its behalf by: TR Bt ............................................. Philip Roth - Chairman The notes form part of these financial statements Page 7 The Zemel Choir Noit5 to the Financial Ststemtnts for the )'ear ended 31 JulTr 2023 ACCOUNTING POLICIES Basts of PrnPXriDg the firtanci¥l statements The finan¢ial staienienis ul. the charity. w'hich is a public benefit entity. under FRS 102. have been PTepared in accordance wilh the Charities SORP IFRS 10?) 'Accouniing and Rew)rting by Charities.. Staiement of R¢commended Practice applicable io charities preparing th¢iraccounis in accordance with The Financial R¢p(Fning Standard applicable in ihe UK and Republic of Ireland {FRS 1021 (effective l January. )0151', Financial Reponing Standard 102 The Fijwcial RetM)ning Standard applicable in ihc UK and Republic of Ireland, and the Charities Act 201 l. The ftnmncial stht¢menis have be¢n prepared under ihe historical wst convention. CJoinR eoot¢rn 'Ih¢ linancial siatements have been prepared on the going concem basis. Income All income is re¢ognised in ihe Statement of Financial Aaivitits once the charity. has entitlement to ihe funds. it is probable thai the in¢ome will be received. and Ihe amount can be measured reliably. Membership subscripiions received in ihe nwure of a gill are re¢o8ni5ed in Donaiions and Lega¢ies. Expendliure Liabiliti¥% are re¢ogni5ed as expendilure as soon as there 1$ a legal or eonstruthive obligation oominitting the ¢harity lo thai expendilure. il is probable ihat a transfer of e¢onomic benellts will be required in ￿lI1¢inent and the amount of the oblibaiion Can be measured reliably. E¥pendiiure is accounted for on an accruals basis and has been ¢la55ified under headin&s that aggre￿1¢ all cosi relgied io ihe category. Wh¢re costs cannot be directly aitribuled io particular h¢adin&5 they have been allocaied 10 activilie5 on a basis eon$i5tent with the use of resuurces. Grants offered subject lo conditions which have not been met at the year end date are noted ￿ a commitment bu¢ noi a¢crucd as ¢.K￿ld11urt. Tax#tioft The inLome of ihe charity is applied for charithble purposes and is therefore exempt from corporation tox. Tangible fixed 4sS¢t$ and depreel•iio I'angible lixed asseis dre Larried at ¢osi. of depre¢iaiion and any provision for impairnieni. Depreciation is provided at rntes calculaied io write olTthe wsi of fixed asset& le55 their residual valu¢. over their expeded useful lives &$ follows.. Equiprnent_ 33•/0 per annurn reducinB balance. Fund aecountlll8 Cieneral fund5 are unrestricied funds and can be used in accordance with the charitable objertives ai the discretion of the irusiees. Restrieted funds can only be used for particular resiri¢¢ed purposes wiihin lh¢ vbjKls of the charity. Restrictions arise ￿hen specift¢d bv the donor or wh¢n fijnds are rdised for p8rtioular resiricied purposes. Page 8 **The Zemel Choir** ## **Notes to the Financial Statements - continued** ## **for the year ended 31 July 2023** ## **2. DONATIONS AND SUBSCRIPTIONS** |Donations and grants
Gift aid
Membership subscriptions
**3.**
**CHARITABLE ACTIVITIES – INCOME**
Concert receipts
Members contributions for ECJA recording
Supper quiz
Other
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**CHARITABLE ACTIVITIES – EXPENDITURE**
Advertising, publicity and printing
Charitable donations
Depreciation of equipment
Grant to Assistant Conductor & Research Fellow
Hall hire, venue & festival costs and insurance
Music, voice recordings and film
Professionals’ fees and expenses
Website, Computer, and video conferencing
Other||2023
£
4,313
3437
10,735
18,485
2023
£
10,454
-
-
154
10,608
2023
£
123
2023
£
436
3,019
61
-
7,761
366
15,865
247
519
28,274||2022
£
10,394
1,925
10,473| |---|---|---|---|---| |||||22,792| |||||2022
£
7,684
-
480
63| |||||8,227| |||||2022
£
42| |||||2022
£
1,699
275
91
2,750
6,600
100
17,545
605
340| |||||30,005| ## **6. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 July 2023 nor for the year ended 31 July 2022. ## **Trustees' expenses** Expenses of £1685 (2022: £675) were reimbursed to 6 trustees (2022: 4 trustees), including the spouse of one trustee, as set out in note 12. Page 9 Tb¢ Ztmtl Choir Not¢$ to the FiD4ntial S¢4temtllts- Continued for tbe )e4r ended 31 Jul). 2023 COMPARATIVES FOR THE STATEMENTOF FINANCIAL ACTIVITIF.S Unresrricted fund Restricted fund Total fimds INCO.ME AND Ef*DOWMEYTS FROM Dunic tions and subscriptiotLS Chariiable activities Invesiment income 19.792 8227 42 3.(M)O 22.792 8.227 42 Tolal 28.061 3,000 31,061 F.XPENDITURE ON Raising lunds Chariiable aclivities 27.255 30.005 Total 27255 ?.750 30.005 NET EXPENDITL'RE 806 250 1.056 RF.CONCILIATIOI% OF FUNDS Tolal fynds brouRht forv<#rd Transfer from r¢$¢ri¢ted to unrtsirlcied 35.440 1250 36.440 11.2501 TOTAL FUNDS CARRIED FORWARD 37.496 37.496 FIXED A55ETS: EQUIPMENT Cost Depreciation Ne( book value Broii8ht fol￿Ard Addiiions Charge for year 288 {103} 185 CArrled fonvard ?88 124 DEBTORS: AMOUNTS FALLIP4G DUE WITHIN ONE YEAR 2023 2022 Prepayments and a¢crued income 3.493 4.168 10. CREDITORS: AMOUKtS FALLING DUE WITHIN ONF. YEAR 2023 2022 Other creditors Page 10 The Z¢mel Choir Notes to tbe Fityanf 1*1 Statements- continued for the l.ear ended Jl Juli. 2023 MOVEMENT IIN FUNDS Nd mol'ement in funds Ai 1.8.22 At 31.7.23 UNrestrieted funds General fund Restricted funds 37.496 960 38,456 TOTAL FUNDS 37,496 lJ60 38.456 Net movement in fijnds, included in the above. is as follow's.. Incoming Resources expended Movement in lunds Transfers Unrestrieled funds General fvnd 960 Restrlcied f￿ndS TOTAL FUNDS com￿￿tIveS for movemtTrt in fund3 Net movemeni in funds Ai 1.8.21 Ai 31.7.22 Unrestricted Fundi GLnLf£il lund R¢stricted Funds 35.440 2.056 (1.0￿) 37.496 TOTAL FUNDS 36.440 1.056 Comparative net movement in funds. included in the alx)ve. is as follows.. In¢orning resources Resources Movement in nds Tr#nsf¢rs Unre5trlLted funds Cjeneral fund Restrif ted funds TOTAL FUNDS Pagell Th¢ Zemel Cboir No¢tS to the Financial Sia¢tments- coBtinued for the Tr'e*r endtd 31 Julv 2023 MOVEMENT IN FUNDS-CtsDtinued A current year 12 months and prior year12 months combined W￿l110n is as follows: Net movement in funds At 1.8.21 At 31.7.23 Unre5tric¢¢d funds General fund Restrieted funds 35.440 1.000 3.016 38.456 TOTAL FUNDS 36.440 38,456 A cu￿ent year12 months and prior year 12 months eombined movement in funds. included in the a￿Ve, is as follows.. Incoming Resourees resources expended Movement in funds Trdnsferg Unrestrict¢d funds General fund Restrl¢ied funds TOTAL FUNDS 12. RELATED PARTY DISCLOSURES Certain providers of g¢)ods and servi¢¢s io the charity require payment vi8 electronic fund transfer or credit card and do noi Accept cheques. As the eharity does not have a credii card. a Nwnber of pa>'ment5 were made by indiiidual trusi¢e5 and'or their spouses who were later reimbursed b>. the Charity by chequ¢. Cheques require two outhorised 5Lgnature5. The most significani payment5 in the current p¢riod relaied 10 ¢oach hire and donations. The most sisnificanl payments in the previous p¢riod related 10 subsi$ience. Expenses were reimbursed to 6 trustees (2022.. 5 tn￿lee5}. in¢l￿ling ihe SPO￿ of ¢)ne trustee. as follows: ?023 2022 Subsisren¢¢ Other 332 1353 430 245 1685 675 A fee of £0 12022 - £500) was paid io Robert Brody. the Spo￿ of the Treasurer, for professional services I￿rforn11ng as a tenor). Pa8e 12