REGISTERED CHARITY IYUMBER: 1170254 The Zemel Choir UK'S leading mixed voice Jewish Choir Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 July 2025 for The Zemel Choir
The Zemel Choir Contents of Ihe Financial Stalemenls for the year ended 31 July 2025 Page Report of the Trustees 3to6 Independent ExamineV5 Report Stateinent of Financial Activities Balance Sheet Notes to the Financial Statements Ioto 14
The Zemel Choir Report of the Trustee5 for the year ended 31 July 2025 The trustees of the Zemel Choir (the 'Charity" or the 'Choir"} present their report with th¢ financial statements of the Charity for the year ended 31 July 2025. The trustees have adopted the provisions of Accountingy and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015). OBJECTIVES AND ACTIVITIF.S Objects of the charit,, principal activities #nd organisation The Charity was fomied.. a) lo spread an appreciation of choral and other Inusic and to educate and improve public interesl in and knowledge of such music by the giving of public perfomiances and by such other Inean5 as are charitable. and b) lo give special einphasis to the pres¢nlalion of works with Jewish associutions. The Charity is a non-profit making organisation whose individual members do not seek payment for their aciivilies. Significant activilies To educate and iinprove public interest in J¢wi5h music. In order to provide such education, the Charity produces and pertorms concerts of a wide l'ariely of Inusical gFenre with a Jewish association and is asked to participaie in annual memorial events. for exainple Holocaust Meinorial Day and Yom Hashoah. The Choir also participates in fL'slivals and concert5 in the UK and overseas in order 10 spread appr¢ciation ot. choral and other Jewish music, and collaborates with other charities in fundraising. ACHIEVEMENT AND PERFORMANCE Charitable llctivities 2024125 saw the Zemel Choir perforniing a full programme of concerts throughout the year in aid of a number of different charities. On the first anniversary of the 71h October attack in Israel. Ihe Choir 5angy at a coinmemoration service for the victim5 at Shaarei Tsedek Synagogue. Wheisione. In November 2024, the Choir performed in a concert at JW3, Finchley oinmemoraling? Ihe annivers<1ry of Kristallnachi. In December, the Choir entertained the resid¢nls of Hammerson House, Finchley and Nightingal¢ House, Clapham in two concerts to celebrate Chanukah, In February, the Choir performed at a concert in Brighton. as part of the Choir's celebrations of the 70th anniversary of its founding by Dudley Cohen in 1955. In March. the choir sang and led the singing at an ev¢nt at The Betty and Asher Loftus C¢ntre, Friern Barnet, which brought togiether residents of a number of Jewish Care'5 homes around London. In May the Choir celebrated its 70111 anniversary in a concert at North Western Retorm Synagogue. Alyth Gardens, Golders Green, which brought together many of its former conductors and inembers. and was followed by a reception. In July. the Choir travelled to Paris. France ¢0 attend the European Jewish Choral Festival, along with choirs from Paris, Vienna. Rome, Leipzig, Strasbourg, Lviv and Philadelphia participating in work5hop5 and concerts in Town Halls ot the Paris arrondiseinents and at the Salle Gavreau. FINANCIAL REVIEW Reserves policy The trust¢es have agreed to establish a policy whereby part of the unrestricted funds is earmarked for activities connected with voice coaching, improving members perforniance skills and with work with youth and young adults, while the remainder is Sufficient to cov¢r the production of concerts and events for a period of not less than one year.
The Zemel Choir R¢port of ihe Trustees for the year ended 31 July 2025 FUTURE PLANS We look forward to a busy schedule for the year 2025126 when 'e will be singing in concerts in Manchester, Maidenhead and London. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is a charitable incorporated organi5ation and is controlled by its governing document dated 17 November 2016. Trustees The trustees are elected by the members. Recruitment and appolntment of new trustees Tru%iees (Ire recrliiled a% V¢1cancies ari.£e. RF.FF.RF.NC.F. ANI) AI)MINISTRATIVF. DETAILS Registered Charity number 1170?$4 Principal address l U Britten Llose Elstree Herts WD6 3HT Trustees Phi lip Roth - Chainnan Doreen Flavardi - Membership Secretary Natalie Gie5 {resigyned as Treasurer from 13 January 2025) Martin Benton (elecled as Treasurer on 13, January 20?5) Geraldine Luder Stuart Luder Cannel Byers Slisan Pearl Hazel Stein (co-opted 12, February 2025) Deborah Cooper (co-opted 12th February 2025) Patrons Steven Isserlis CBE Jeremy Menuhin Malcolit) Singer Musical Director Dr Benjamin Wolf Independent examiner Mr Gary Tucker 10 Pennine Mansions Pennine Drive London NW2 INS
The Zemel Choir Report of the Trustees for the year ended 31 July 2025 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 regyard to the Charity Commission's public benefit guidance when exercising any powers or duties lo which the guidance is relevant. Approved by order of the board of truslees on 14, December 2025 and signed on its behalf by.. i- Philip Roth - Chairnian
Independent Examiner's Report lo the Trustees of The Zemel Choir Independent examiner's report to the trustees of The Zemel Choir I report lo the charity trustees on my examination of the accounts of The Zemel Choir (the Charity) for the year ended 31 Jul). 2025. Responsibilities and basis of report As the charity truslees 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 exaininalion 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 Statemenl I have coimplet¢d Iny exani ination. I confirni that no material matters have rome lo my attention in connection with the exaininalion bpivin&T me cause 10 believe that in any Inaterial respect.. accounting records were not kept in respect of the Charity as required by Section 130 of the Acl; or the accounts do not accord with those records. or the account5 do not Loinply with the applicable requireinents concerning ihe fomi and content of a¢¢ounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirenient that the accounts byive a true and fair view which is not a matter considered as part of an independent exam ination. I confirni that there are no other Inatters to which your attention should be drawn lo enable a proper understanding of the accounts to be reached. Mr Gary Tucker l O Pennine Mansions Pennine Drive London NW2 INS Date.. 14, December 2025
The Zemel Choir Statement of Financial Activities for the year ended 31 July 2025 2025 Total funds 2074 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations aiid subscriptioi)s Charitable activities Investment income Other 11.530 8,748 402 40 11.530 8.748 402 40 23,110 9,184 313 58 Total 20.720 20.720 32,665 F.XPF.NDITURF. ON Charitable activities Other 22,750 22.750 32.752 Total 22,750 22,750 32,752 NET INCOME I (EXPENDITURE) (2.030) (2.030) (87) RECONCILIATION OF FUNDS Total funds brought forward Transfer from reslricted to unrestricted 38.369 38,456 38,456 TOTAL FUNDS CARRIED FORWARD 36.339 36.339 38.369 The notes forni part of these financial statements
The Zemel Choir Balance Sheet At 31 July 2025 2025 Total funds 2024 Total funds Unrestricted fund Restricted fund Notes FIXED ASSETS Tangible assets 55 55 83 55 55 83 CURRENT ASSETS Debtors and Prepayinents Cash ai bank 3.044 33,388 3,044 33,388 3.965 40,391 36,432 36,432 44,356 CREDITORS Ainount5 falling due within one year (148) {148) (6.070) NET CURRFNT ASSETS 36.284 36,284 38.369 TOTAL ASSETS LESS CURRENT LIABILITIES 36,339 36.339 38.456 NET ASSETS 36,339 38,369 FUNDS Restricted funds UnreslriLled funds TOTAL FUNDS 36,339 38.369 I'he financial statements were approved by the Board of Trustees on 14, December 2025 and were signed on its behalf Philip Roth- Chairman The notes forni part of these financial statements
The Zemel Choir Notes lo the Financial Slalements for the year ended 31 July 2025 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 10?) '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) (ettective l January 2015),. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Aci 201 l. The financial slatements have been prepared under the historical cost convention. Going concern The financial staternents have been prepared on the going concern basis. Income All income is recognised in the Statement of Financial Activilies 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 gFift are recognised in Donations and Legacies. F.xpcnditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligjalion coinin ittingy the charity to that expenditure, it is probable that a transfer of econom 1¢ b¢n¢fits will be required in selllemenl and the ainount of the obligation can be Ineasured rel iably. Expeiiditure is accounted for on an accruals basis and has been classified under headings that agb?regate all cost related to the categiory. Where cost5 cannot be directly aitribuied lo particular headings they have been allocated lo aclivities 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 comm itit)ent but not accrued as expenditure. Taxation The income of the Charity is applied for charitable purposes and is therefore exeimpt from corporation tax. Tangible flxed assets and depreclation Tang7ible tixed assets are carriLd al cost. net of depreciation and any provision for impaimient. 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.. Equipinent - 33 /0 per annum reducing balance. Fund accounting General funds are unrestricted fund5 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 aris¢ when specified by the donor or when funds are raised for particular restricted purposes.
The Zemel Choir Notes to th¢ Financial Statements- continued for the year ended 31 July 2025 DONATIONS AND SUBSCRIIYIONS 2025 2024 Donations and grants Gift aid Memb¢rship subscriptions 640 2,460 8,430 10,807 2,907 9,396 11,530 23,110 CHARIT ABLE ACTIVITIES- INCOME ?025 2024 Concert receipts Members contributions for ECJA recording Supper quiz oiher 8,358 6.645 2.539 390 8.748 9.184 INVESTMENT INCOME 2025 2024 Deposit account interest 402 313 5. CHARITABLE ACTIVITIES- EXPENDITURE 2025 2024 Advertising. publicity and printing Charitable donations Depreciation of equipment Grant lo Assistant Conductor & Res¢arch Fellow Hal I hire. venue & festival costs and insurance Music, voice recording?s and tilm Professionals, fees and expenses Website, Coinputer, and video conferencing Other 1,247 1,046 635 41 27 6.319 6.429 75 22.857 462 607 13,840 496 821 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024. Trustees, expenses Expenses of £3,152 (2024.. £947) were reimbursed to 4 trustees (2024.. 5 trustees). 10
The Zemel Choir Notes ¢0 the Financial Stalements- conlinued for the year ended 31 July 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and subscriptions Charitable activities Investment income Other 23,586 8,708 313 58 23,586 8,708 313 58 Total 32,665 32.665 EXPENDITURE ON Chariiable aclivilies 32,752 32.752 Total 32.752 32.752 NET EXPENDITURE (87) (87) RECONCILIATION OF FUIYDS Total funds brought forward Transfer from r¢strieted to unrestricted 38.456 38,456 TOTAL FUIYDS CARRIED FORWARD 38,369 38,369 FIXED ASSETS: EQUIPMENT Cost Depreciation Net book value BrougTht forward Additions Charge for year 288 (205) 83 27) 27) Carried forwArd 288 56 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Prepayments and accrued income 3,965 io. CREDITORS: AMCIUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 (hher creditors 148
The Zemel Choir Notes to the Financial Statements - continued for the year ended 31 July 2025 MOVEMENT IN FUNDS Net movement in funds At 1.8.24 At31.7.25 Unrestrieled funds General fund Restricted funds 38,369 {2030) 36.339 TOTAL FUNDS 38,369 2030) 36.339 Net moveinent in funds, included in the above, is as follows: Incoming resources Resource5 expended Movement in fund5 Transfers Unrestricted funds General fund Restricted funds TOTAL FUIYDS Comparatives for movement in funds Net movement in fuiids At 1.8,23 At 31.7.24 Unrestrieted Funds Geiieral luiid Restricted Funds 38.456 (87) 38,369 TOTAL FUNDS 38,456 87) 38,369 Comparative net movement in funds. included in the above. is as follows.. Incoining resourc¢s Resources expended Movement in funds Transf¢rs Unrestricted funds General fund 87 Restricted funds TOTAL FUNDS 12
The Zemel Choir Notes to the Financial Statemenls - continued for the year ended 31 July 2025 MOVEMENT IN FUNDS- continued A current year 12 months and prior year12 months combined posilion is as follows.. Nel movement in funds Al 1.8.23 At 31.7.25 Unrestricted funds General fund Restricted fuJJds 38,456 (2,117) 36,339 TOTAL FUNDS 38.456 2,117) 38.339 A cuent year12 months and prior year 12 months combined net movement in funds. included in the above. is as follows.. Incoming resources Resources expended Movement in funds Transfers Unrestricted funds General fund Restrieled funds TOTAL FUNDS 12. RELATED PARTY DISCLOSURES Certain providers of goods and services to the charity require payment via electronic fund transfer or credit card. As the charity doe5 not have a credit card, a nuinber ol. payments were Inade by individual trustees andlor their spouses who were later reimbursed by the charity via electronic transfer. All payment Inechanisms require two auihorised signatur¢5. The Ino51 significaiil payinents in the current period related to 5ubsi5tence and catering expenses. Expenses were reimbursed lo 4 trustees (2024.. 5 trustees), as follows: 2025 2024 Subsistence Other 2.033 332 3,152 1.685 13