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2021-07-31-accounts

Natural Voice Network Charitable Incorporated Organisation

Registered charity 1171644

Trustees annual report and Financial statements for the year ended 31 July 2021

Natural Voice Network CIO

Annual report of the trustees for the year ended 31 July 2021

The trustees present their annual report together with financial statements for the period under review. The trustees have adopted Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) and the Financial Reporting Standard applicable in the UK (FRS 102) in preparing the annual report and financial statements of the charity.

The attached financial statements cover the year ended 31 July 2021.

Objectives and activities

The objects of the charity, as stated in its governing document, are the advancement of the art of natural voice singing with the public through the maintenance, development and improvement of the practice of natural voice and community song, and in particular the development of practitioners.

These objectives are achieved by:

The trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties.

Achievements and performance

During the year under review, the charity offered a wide range of support for those working with voice and song and participants in natural voice choirs.

We did this by:

Financial review

The principal funding source of the charity is membership subscriptions.

A summary of the charity’s financial transactions during the year is as follows:

19-20 20-21
£ £
70001 Incoming resources 38847
69567 Resources expended 31666
_____ _____
£ 434 Net income £ 7181
34121 Balance at start of year 34555
_____ _____
£ 34555 Balance at end of year £ 41736
_____ _____
662 Membership at start of year 701
701 Membership at end of year 643

Reserves

The charity aims to hold a level of reserves to continue its activities by covering operational costs and emergency expenditure, to manage cash flow and mitigate any downturn in income. The charity is also obliged to pay advance deposits on venues for events and if an event did not take place, the charity might forfeit the deposits and be liable for other associated costs. The trustees have agreed that the charity’s bank account should not fall below a figure representing 50% of annual membership income. The trustees consider the current level of general reserves is necessary and appropriate taking into account continuing commitments.

Structure, governance and management

Natural Voice Network is a charitable incorporated organisation (CIO) with voting members other than its trustees, formed on 16 February 2017. It is a registered charity in England and Wales (number 1171644) and operates under a constitution adopted upon incorporation.

The charity’s principal address is 10 St. Albans Road, Sheffield, S10 4DP.

The charity is managed by trustees appointed at the AGM by the members. Additional trustees may be coopted between AGMs by existing trustees, but must be confirmed in office at the subsequent AGM. The constitution limits the term of individual trustees to periods of four consecutive years. The trustees meet several times a year and are in regular contact remotely.

Trustees who served during the during the year under review were:

Co-opted Elected Stood down
Frances Andre 09.01.21
Omolara Awen 30.03.19 11.01.20
Jessica Baker 09.01.21
Rebecca Ballard (treasurer) 01.07.19 11.01.20
Laura Bradshaw 11.01.20
Caroline Bithell 13.01.18 09.01.21
Dave Camlin 14.10.17 13.01.18 09.01.21
Rose Hodgson 11.01.20 09.01.21
Kirsty Martin 09.01.21
Ryan O’Riordan 30.03.19 11.01.20
Rod Paton 16.02.17 09.01.21
Lotte Reimer 13.01.18
Chris Samuel 09.01.21
Roxane Smith 11.01.20

No remuneration or waiving of subscriptions were given to trustees. Details of expenses reimbursed

The trustees declare that they have approved the above report

Rebecca Ballard Trustee

Date: 28-Jan-2022

Natural Voice Network CIO Statement of financial activities for the year ended

31 July 2021

19-20
note
£ £
Incoming resources
Charitable activities:
33279 Membership 31368 1
33684 Events 5768 2
3038 Publications 1711 3
___ ___
£ 70001 38847
___ ___
Resources expended
Charitable activities:
25188 General charitable activities 20745 4
42465 Events 10089 2
1914 Publications 832 3
___ ___
£ 69567 31666
___ ___
£ 434 Net income £ 7181
34121 Balance at 1 August 2020 34555
___ ___
£ 34555 Balance at 31 July 2021 £ 41736
___ ___

Natural Voice Network CIO Balance sheet 31 July 2021

19-20
note
£ £ £ £
Current assets
2964 Stocks 2490
6071 Debtors & prepayments 6235 5
43343 Cash at bank 49218
______ ______
52378 57943
Creditors: amounts falling due within one year
17253 Amounts received in advance 15657 6
570 Creditors & accruals 550
17823 ______ ______ 16207
_ _
£ 34555 Total net assets £ 41736
_ _
Funds of the charity
£ 34555 Unrestricted funds £ 41736
_ _
Approved by the trustees on
Signed on their behalf by

Rebecca Ballard Trustee/Treasurer

Natural Voice Network CIO Accounting policies Year ended 31 July 2021

Summary of significant accounting policies

a) General information and basis of preparation

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) 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 as updated through Update Bulletin 1, published on 2 February 2016, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice (GAAP).

The charity does not include a cash flow statement as it is applying FRS 102 Section 1A.

The financial statements are prepared on a going concern basis under the historical cost convention modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies are consistently applied to all years presented unless otherwise stated.

b) Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised or allocated by the charity for particular purposes.

c) Incoming resources

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Membership subscriptions are apportioned to each accounting year with the amount relating to the subsequent year shown as received in advance (note 6).

d) Resources expended

All expenditure is accounted for on an accruals basis. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

Where deposits are paid for services to be delivered after the year end, and at the time of accounts preparation have been delivered or there is reasonable expectation that the services will be delivered, these are allocated to the subsequent year and are therefore included as prepayments (note 5).

Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grant. Where grants are conditional to performance then the grant is only accounted for when payment becomes due, but is noted as a capital commitment if significant.

e) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for twelve months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Natural Voice Network CIO Notes to Accounts for the year ended 31 July 2021

19-20

1 Membership income

Number of members:
31 July 2019 662
31 July 2020 701
31 July 2021 643
£ £ £ £
33041 Membership subscriptions 31155
238 E-mail services 213
__ __
£ 33279 £ 31368
__ __
Subscriptions are allocated to each accounting year with the amount
relating to the subsequent year shown as received in advance (note 6).
2 Events
Annual gathering
33684 Fees received from participants 5768
Less: expenses:
30591 Venue hire/teleconferencing fees 4640
1200 Organising committee accommodation 0
220 Organising committee travel 0
780 Tutor fees, travel & accommodation 1400
74 PA system 0
3580 Recording and videography 900
176 Offce costs 0
464 Payment processing fees 109
37085 __ __ 7049
__ __
£ (3401) Operating defcit for year £ (1281)
Additional expenditure:
1660 Administration charge 3040
3480 Accommodation for trustees 0
240 Accommodation for administrator 0
5380 __ __ 3040
_ _
£ (8781) Defcit after additional expenditure £ (4321)
_ _
875 Grants to participants included in costs 0
__ __

Natural Voice Network CIO Notes to Accounts for the year ended 31 July 2021

Notes to Accounts
for the year ended
31 July 2021
19-20
£ £ £ £
Annual gathering (cont.)
33684 Total income 5768
42465 Total expenditure 10089
__ __
£ (8781) Defcit for year £ (4321)
__ __
3 Publications
To Grace the Earth
590 Sales 210
Less : expenditure
10 Payment processing fees 4
__ __
£ 580 Surplus for year £ 206
__ __
This Room Sings
2448 Sales 1501
Less : expenditure
1425 Production costs 474
255 Administration charge 144
195 Postage and packing 188
29 Payment processing fees 22
1904 __ __ 828
__ __
£ 544 Surplus for year £ 673
__ __
Total
3038 Income 1711
1914 Expenditure 832
__ __
£ 1124 Surplus for year £ 879
__ __

Natural Voice Network CIO Notes to Accounts for the year ended 31 July 2021

Natural Voice Network CIO
Notes to Accounts
for the year ended
31 July 2021
19-20
£
£
£ £
4 Resources expended on general charitable activities
7942 Contractor costs: administration 7198
2246 Contractor costs: bookkeeping 2317
2254 Contractor costs: special projects 0
166 General travel and related expenses 0
1251 Trustees' expenses (see note below) 0
226 Room hire 0
6881 Members' insurance scheme 5772
2249 Website management & hosting 2962
576 Website development & upgrading 334
194 Offce costs 192
550 Independent accounts examination 550
567 Payment processing fees 569
86 Subscriptions 851
__ __
£ 25188 £ 20745
__ __
Trustees' expenses
Trustees are reimbursed for expenses incurred in the course of carrying
out their duties: travel based on a mileage rate of 45ppm or fares incurred,
other expenses based on invoices produced.
1094 Travel 0
157 Subsistence 0
1251
__
__ 0
No remuneration or waiving of subscriptions were given.
The 2021 AGM and annual gathering took place remotely. Free accommodation
at the 2020 annual gathering was offered to enable attendance at the AGM and
trustees meeting and facilitate interaction with members, at a cost of £3480.
Frances Andre was paid £4270 for Zoom support at the 2021 annual
gathering, the contract being agreed before she was appointed a trustee.

5 Debtors and prepayments

5960 Annual gathering 5960
67 Insurance 275
44 Subscriptions 0
__ __
£ 6071 £ 6235
__ __

The prepayment for the annual gathering was originally for the 2021 event, but is now allocated to 2023. This could be considered a material risk given the Covid-19 emergency and the lead time. At the date of accounts approval, the trustees are not aware of any realised risk.

6 Amounts received in advance

Membership subscriptions allocated to subsequent year £ 15657

£ 17253