OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Brighton Gay Men's Chorus

2025-03-31-accounts

Brighton Gay Men’s Chorus Charitable Incorporated Organisation (CIO) Trustees Annual Report and Financial Statement

For the Period Ending 31[st] March 2025

Registered Charity Number 1171020

BRIGHTON GAY MEN'S CHORUS CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

BRIGHTON GAY MEN'S CHORUS CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Reference and Administrative Information
 2
Report of the Trustees
 3 - 5
Independent Examiner's Report
 6
Statement of Financial Activities
 7
Balance Sheet
 8
Notes to the Financial Statements
 9 - 12
Detailed Statement of Financial Activities
 13

Reference and Administrative Information

Name: Brighton Gay Men’s Chorus Registered Charity Number 1171020 Registered office and Community Base Operational Address: 113 Queens Road Brighton BN1 3XG

Current Trustees: John McPherson (Chair from Aug 2025) Matt Campion (Vice Chair from Aug 2025) Daniel Turner (Secretary from Aug 2025) Matt Campion (Treasurer) Jack Hobbs-Veli (PR & Marketing) Pablo Gomez-Duran (Membership from Aug 2025) Yanis Sfakianakis (Fundraising from Aug 2025)

Independent Examiner: Xeinadin South East Ltd 3 Bignell Park Barns Chesterton Bicester Oxfordshire England OX261TD

1. Structure, Governance and Management

Brighton Gay Men’s Chorus CIO (the Chorus) was incorporated with the Charity Commission on 6[th] January 2017. It was established to supersede the charity of the same name (Legacy Charity), with the Charity Number 1137437. By establishing a CIO and transferring the running of the Chorus and its assets the trustees of both the legacy charity and the CIO were transferring the governance of the Chorus to the preferred organisation structure of the Charity Commission.

The Chorus is administered and managed in accordance with its constitution. It is a membership organisation with approximately 130 subscription paying members, drawn primarily from Brighton and Hove and the surrounding areas.

The Chorus is managed by a team of seven Trustees, including three officers, namely the Chair, Secretary and Treasurer. Trustee meetings are held monthly. Alongside the governance structure there are a number of operational working groups that exist to run creative and production activities. There is also a working group that investigates and applies for funding on behalf of the Chorus. Each working group reports into the Trustees with key decisions being made by Trustees.

The Trustees are elected by the members, and Trustees may serve a two-year term with half the Trustees being reelected each year. Trustees may serve up to three two year terms before having to resign from the Board.

The CIO engaged a Chorus Director, a Music Director, and an Assistant Chorus Director. Collectively known as the Music Team, these individuals are tasked with planning and running rehearsals and workshops; producing the creative programme for the Chorus; writing arrangements; accompanist activities; and leading performances. The Chorus Director’s role was negotiated to that of Artistic Director as per their request. The duties remain roughly the same. Other professionals are hired on an adhoc basis to deliver services such as sound and lighting for performances, and creative support and directing activities.

2. Aims and Purposes

Brighton Gay Men’s Chorus provides a safe environment where people can celebrate music, their sexuality, enjoy the fellowship of other like-minded people and support and contribute to the wider community

3. Objectives

The Chorus is a membership-based charity with approximately 100 members. The Chorus is run for the benefit of the members and the wider community, based on the three core activities of singing, socialising and support. The Chorus’s primary objectives are:

4. Performances and Activities

During the period being reported, the Chorus planned and delivered a number of performances, rehearsals and developmental activities for members.

The Chorus adheres to the principles of “Singing, Socializing and Support”, in planning and performing shows and other activities. Rehearsals take place each Tuesday evening, with longer daytime rehearsals, workshops and sectional practices taking place at regular intervals throughout the year.

The Music Team, led by the Chorus Director, continued to support the Chorus in building and improving the quality of our sound, performance and overall entertainment value. Innovative approaches we developed to maintain members’ music and performance levels, with online rehearsals and workshops. Regular feedback was collected from members and used to inform decisions on future performances, activities, formats and materials.

We had a number of significant performances during the year including:

We were also engaged to sing at a number of conferences and events to provide entertainment for attendees and raise funds for the Chorus. We sang at a number of community events and were again invited to sing with the Sussex Symphony Orchestra at their Christmas concert. We, along with a wide range of other LGBT+ Choruses from the UK took place in Hand in Hand in Bristol over three days in August 2024.

We are currently engaged in the planning of Various Voices 2030, an international LGBTQ+ chorus festival which will be taking place in Brighton, and of which we are the hosts, alongside other local choirs. This festival will see c5,000 singers from across Europe and the world singing and celebrating in Brighton in 2030.

5. Financial Review

The statement of Financial Activities shows a net income of £12,131 (2024: net income of £17,830) and total unrestricted funds of £52,938 (2024: total unrestricted funds of £40,807).

The trustees are satisfied that the necessary finance is in place to enable the charity to maintain financial sustainability.

6. Reserves Policy

Brighton Gay Men's Chorus is dedicated to using its financial resources in pursuit of its charitable objectives and is committed to maintaining a cash reserve that ensures core costs and activities are sufficiently resourced. Therefore, the trustees seek to maintain a minimum cash reserve, broadly equating to six months’ of nonperformance expenditure, equating to approximately £16,000. Our reserves did not fall below this amount at any point in the year.

This report was approved by the Trustees on 30/01/2026

Signed on behalf of th e Trustees by:

Dan Langasco

Chairman

Matt Campion Treasurer

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIGHTON GAY MEN'S CHORUS

Independent examiner's report to the trustees of Brighton Gay Men's Chorus ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr M J Ogilvie

Xeinadin South East Ltd 2 Upperton Gardens Eastbourne East Sussex BN21 2AH

Date: .............................................

BRIGHTON GAY MEN'S CHORUS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

2025
Unrestricted
fund
Notes
£

INCOME AND ENDOWMENTS FROM
Donations and legacies
37,960
Charitable activities
81,227
Other income
480
Total
119,667
EXPENDITURE ON
Charitable activities
2
107,464
NET INCOME
12,131
RECONCILIATION OF FUNDS
Fund balances at 1 April 2024
40,807
TOTAL FUNDS CARRIED FORWARD
52,938		 2024
Total
funds
£
47,492
69,188
353
116,963
99,133
17,830
22,977
40,807

BRIGHTON GAY MEN'S CHORUS

BALANCE SHEET 31 MARCH 2025

2025
Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
4
3,877
Cash at bank and in hand
52,177
56,054
CREDITORS
Amounts falling due within one year
5
(3,116)
NET CURRENT ASSETS
52,938
TOTAL ASSETS LESS CURRENT
LIABILITIES
52,938
NET ASSETS
52,938
FUNDS
6
Unrestricted funds
52,938
TOTAL FUNDS
52,938		 2024
Total
funds
£
-
43,934
43,934
(3,127)
40,807
40,807
40,807
40,807
40,807

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ...............30/01/2026.............. and were signed on its behalf by:

............................................. M S R Campion - Trustee

BRIGHTON GAY MEN'S CHORUS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

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.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. RAISING FUNDS

Raising donations and legacies

Raising donations and legacies
Direct costs
Performance costs
Support costs		 2025
£
99,994
7,542
107,536		 2024
£
30
91,677
7,426
99,133

BRIGHTON GAY MEN'S CHORUS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 3,350 -
Prepayments 527 -
3,877 -
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade creditors - 294
Accrued expenses 3,116 2,833
3,116 3,127
6. MOVEMENT IN FUNDS
MOVEMENT IN FUNDS
Net
movement At
At 1/4/24 in funds 31/3/25
£ £ £
Unrestricted funds
General fund 40,807 12,131 52,938
TOTAL FUNDS 40,807 12,131 52,938

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 Incoming Movement
resources
expended
£
£
119,667
(107,536)
119,667
(107,536)		 in funds
£
12,131
12,131

BRIGHTON GAY MEN'S CHORUS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

6. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Comparatives for movement in funds
Net
movement At
At 1/4/23 in funds 31/3/24
£ £ £
Unrestricted funds
General fund 22,977 17,830 40,807
TOTAL FUNDS 22,977 17,830 40,807

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 116,963 (99,133) 17,830
TOTAL FUNDS 116,963 (99,133) 17,830

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/4/23 in funds 31/3/25
£ £ £
Unrestricted funds
General fund 22,977 29,961 52,938
TOTAL FUNDS 22,977 29,961 52,938

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
236,630
(206,669)
29,961
236,630
(206,669)
29,961

BRIGHTON GAY MEN'S CHORUS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

BRIGHTON GAY MEN'S CHORUS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Donations and Legacies
Other income
Grants
Membership Fees
Performance Income
Other income
Interest received
Total incoming resources
EXPENDITURE
Raising donations and legacies
Direct costs
Performance costs
Support costs
Management
Accountancy and bookkeeping
Subscriptions and insurance
General marketing
IT costs
Finance
Bank charges
Total resources expended
Net income		 2025
£
-
5,098
15,440
-
32,861
65,787
119,186
480
119,667
-
99,994
99,994
3,063
436
2,500
898
6,897
645
107,536
12,131		 2024
£
-
2,740
18,638
13,667
31,085
50,480
116,610
353
116,963
30
91,677
91,707
4,355
2,033
457
166
7,011
415
99,133
17,830