## **BRIGHTON FESTIVAL CHORUS** 

CHARITY NUMBER 1173302 

## FINANCIAL STATEMENTS 

FOR THE YEAR ENDED 31 JULY 2022 



**BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2022 

## **Contents** 

|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9-20|





**BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2022 

## **Reference and administrative details** 

|Trustees|Richard Blows - Chair|
|---|---|
||Lucy Brett - Vice-Chair|
||Christine Miller - Treasurer|
||Ngaire Digby - Secretary|
||Tim Rounding|
||Emily Smith|
||Fiona McNae|
||Alastair Deighton|
||Alison Schulte - appointed 1 February 2022|
||Ann Berkovitch - resigned 1 February 2022|
|Principal Address|4 Third Avenue|
||Worthing|
||BN14 9NZ|
|Charity Registration Number|1173302|
|Governing Document|The charity is governed by its Constitution which was approved|
||by members on 16 November 2016.|
|Trustees|The Trustees of the charity are elected by members for three year|
||terms.|
|Objectives|The objectives of the charity are to promote and develop the public|
||education and appreciation of music through the study, practice and|
||performance of music.|
|Independent Examiner|Bolden & Long Chartered Certified Accountants and Registered Auditors|
||36a Goring Road|
||Goring by Sea|
||Worthing|
||West Sussex|
||BN12 4AD|



Page 1 



**BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2022 

## **Trustees' Report** 

The Trustees present the annual report together with the financial statements of the charity for the year ended 31 July 2022. 

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014, the Financial Reporting Standard for Smaller Entities (FRSSE), and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015. 

The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. 

## **Achievements and Performance** 

The 2021/22 season was one of consolidation and regrowth following the Covid pandemic and we were pleased to achieve a considerable number of concerts despite the prevailing climate. 

We started the 2021/22 season in August at Patcham School with a very unseasonal recording of Christmas music for Howard Carpendale’s album _Happy Christmas_ . He is a well-known artist in Germany but virtually unknown in the UK. BFC sang the backing for a number of Yuletide songs. 

In October we were at All Saints, Hove for the _Carmina Burana_ concert postponed from March 2020. The exciting two piano and percussion version of Carmina was coupled with Jonathan Dove’s beautiful _The Passing of the Year_ , two contrasting pieces which worked wonderfully together in a sell-out evening. A great concert to launch the season. 

November saw us on a return journey to Coventry Cathedral to join with the Coventry Cathedral Chorus for a performance of Verdi’s _Requie_ m. It was a real pleasure to sing this great work in such an iconic building and we were very well looked after by the Coventry Cathedral Chorus who welcomed us back with great friendliness and substantial refreshments. The performance was conducted by Paul Leddington Wright, who over the years has been a friend to BFC. This was his last concert with the Coventry Cathedral Chorus as he retired as MD shortly after. 

Our annual Christmas concert with the Royal Philharmonic Orchestra at the Brighton Dome was a hard sell this time due to the emergence of the Omicron Covid variant so close to Christmas and the continuing lack of confidence amongst audiences. So we were very pleased to attract a very respectable 75% of the Dome capacity, something many other Christmas events were unable to achieve – a tribute to the ongoing popularity of the event. 

The Russian invasion of Ukraine in February was the backdrop to our first own promotion of 2022 in March. The performances of Latvian composer Erik Esenvald’s _Dreams Under Your Feet_ and _In Paradisum_ were very well received by our loyal audience. Starting the evening with Morgan Pochin’s special arrangement of the Ukrainian national anthem made the evening and concert very special and a significant sum was raised in a collection for the people of Ukraine. 

A much lighter event followed in March when we were honoured to have been asked to perform at a Classical Gala to celebrate Raymond Gubbay’s 80th birthday and even more as it was conducted by our great friend Barry Wordsworth. The concert at the Royal Albert Hall was a delightful event. 

Page 2 



**BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2022 

## **Trustees' Report cont'd** 

The 2022 Brighton Festival was a big sing for the Chorus. Two major works, one very new and challenging, the other an old favourite. Kaija Saariaho’s _Oltra Mar_ was an invocation of the sea and in a very different style and form of music to that to which the Chorus has grown accustomed but, coupled with Vaughan Williams’ _Sea Symphony_ and, under the baton of the very wonderful Ilan Volkov the concert was a resounding success. We all felt that we were back! 

Our summer own promotion had an American theme with music by 20th century composers including Bernstein’s _Chichester Psalms_ , Morton Lauridsen's _Lux Aeterna_ and Barber’s Adagio for Strings and we were delighted to be joined once again by the Brighton Festival Youth Choir. 

Always game to try anything we ended the season with something very different, having been invited to be part of the YouTube mega star TommyInnit’s first ever live performance of _TommyInnit and Friends_ at the Brighton Dome. What can one say to describe this apart from ‘extraordinary’ and a great demonstration of BFC’s musical flexibility! 

This was our first full season since Covid struck and the impact of the pandemic is still being felt. By our members, by our audiences, by the promoters that hire us. But what has been reinforced is the importance of live music whether as a performer or an audience member. It makes you feel better – something we can all attest to. 

However, that didn’t take away the challenges we had to address in rebuilding the Chorus technically, musically, and financially. We needed to work hard to rebuild the confidence to get audiences to return to live music. We were not alone, promoters struggled to fill auditoriums, but the summer of 2022 saw concert venues beginning to return to pre-pandemic attendance. 

There were some positive indications that our musical life is expanding again in the second half of our year. Our recruitment campaign continued through the season as a result of which we had 25 new members and we welcomed them all. It is gratifying to see several younger singers joining us and we are grateful to a family trust for supporting a bursary scheme for young tenors – like every choir in the UK this is the voice section most lacking in members. Our active recruitment campaign continues with regular guest rehearsals and auditions. 

Another positive aspect of the year was the development of our fundraising. With growing confidence to plan ahead, we have been able to apply to some major Charitable Trusts and Foundations for core funding for our next financial year and develop a three-year programme to hopefully attract significant funding. Other unearned income streams were researched for implementation during the following financial year, e.g. corporate sponsorship and individual giving. But a word of caution – all such approaches are subject to considerable competition from other charities. We are very grateful to the support of BFC Friends who have maintained their support during the last 3 years. Internal fundraising schemes such as the monthly ‘Lucky Ball’ draw, and the on-line Easy Fundraising and Amazon Smile donations continue to bring in small, but valuable, amounts. 

This leads me on to another area where we have to be at the top of our game to attract audiences for our own promotion concerts and impress promoters for our fee-paying work – how we perform. We were one of the very few large choirs who continued to sing during the Covid restrictions and we owe a huge debt of gratitude to James for so imaginatively keeping us going, both virtually and eventually to in person rehearsals. 

Page 3 



**BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2022 

## **Trustees' Report cont'd** 

When we were able to return to the BSMS Medical School to rehearse in the late spring of 2021 understandably there was some reluctance from members to return to indoor spaces. We therefore introduced strict Covid precautions, with lateral flow tests 24 hours before the rehearsal, maximum ventilation, spaced seating, and minimal social interaction with mask wearing at all times except when singing. These restrictions paid off. Whilst several of our members did get Covid, there was no mass outbreak within the Chorus. 

In many ways we went back to first principles of singing in a choir. Our technical ability had waned, and we needed to work on our vocal technique and learn all those basic principles of singing together. We needed to reinforce the commitment from our members to come to every rehearsal leading up to a concert. If you were not singing in the concert itself, we encouraged everyone to come to the rehearsals to learn the music and improve their singing. And we underlined the importance of ‘homework’, i.e. coming to rehearsals having looked at the score and listened to the music, making for a much more productive rehearsal. We continue to stress these as we go forward into our current season. 

As usual there are thanks to be given. Firstly, to James for all his hard work and unceasing commitment to this choir. Searching out interesting and stimulating music for our own promotions with a limited budget is, in itself, a challenge but one to which he dedicates himself to our benefit. His consummate musicianship, good humour and patience are qualities that perhaps we sometimes take for granted but I take this opportunity on behalf of all to say a massive thank you to him. 

To Fergus, for his meticulous planning and management of our “on the day” rehearsals and performances throughout the year. It’s no mean feat to place 100 plus singers plus musicians in All Saints ensuring sight lines, voice grouping and lighting. We must also thank him for his expert knowledge of the London concert scene and his sage advice when planning and programming concerts. 

To Sue, whose matchless playing at rehearsals is an inspiration to us all and makes the work so much easier. 

There are a number of people who work behind the scenes to keep the Chorus functioning, our librarians, webmail administrators, rehearsal venue bookers and to all those who help with Own Promotions moving tables and chairs, hanging posters, stewarding, programme selling and tidying up at the end, with a special mention for the team who moved 100 or so chairs at the beginning and end of our socially distanced rehearsals in All Saints. Your work is invaluable, And of course the vital role played by the voice reps, dealing with many of the day-to-day questions from members.  My thanks to all. 

And thanks to my fellow trustees who all, through various roles, play a major part in the running and administration of the Chorus. I would however single out Christine Miller, who keeps us on the straight and narrow financially, Fi McNae and Tim Rounding who work tirelessly on our marketing and our social media presence. And to our Vice Chair, Lucy Brett whose constant enthusiasm, wise words and guidance make this job a great deal easier. 

Page 4 



BRIGHTON FESTIVAL CHORUS
Annual accounts for the year ended 31 Jul 2022
Trusteés. Report cont'd
And finally. to you all. Thls choir is nothing vMthoLrt you and your love of music and singlng. We can look
foThYard to the 2022123 season whith is already shaping up to be a busy one with exciting and
challenging Con￿rtS. Thank you for being part of BFC.
Treasurerfs Report
This year the Chorus incurred a deficit of £7,780. This year my rerx)rt will prowde an analysis of the total
income and tolal expenditure of the Chorus. while noting the financial results of the Chorus, perfomiance
activities.
The total income of the Chorus increased from £61.778 last year to £93,239 this year. 52Yo of this yeaffs
income came from cOn￿rt and recording activities. This was double the previous year {2022 £48,563.
2021 £24,000 including £10,000 grant income for Sussex Sings Christmas) when coronavirus severely
impacted our levels of activity. The secorKI Fargest Sour￿ of income was member subscriptions
reprasenting 33Yo ol total income and a £4,837 increase on the premous year (2022 £30,728. 2021
£25,891) when a reduced subscription regime had been in operation due to the pandemio Other sources
of income r8mained relatNeiy stable.
The total expendrture of the Chorus increased from £67,255 last year to £101,019 this year. This
increase and more can ￿ attributed to a higher level of perfomiance activily with these costs increaslng
by £44.807 {2022 £76,513. 2021 £31,706). The 2021 experKJiture included the one-off expense of
establishing the new website (2022 nil, 2021 £9,199) and this accounts for the majorlty of the r￿alTrder
of the differen￿ between the Iwo years with other o)sts remaining stable.
A full season of three Prorttotion (OP) ￿n￿rtS and the Christmas concert at the Dome were
possibl6 this year. This programme was supplemented by four fee-paying events and two recordings.
While the Autumn OP concert (Carmina Burana) sold out, attendan￿5 at the con￿rtS in Spring
(Esenvalds) and Summer (BernsteinlLauridsenJ were lower. Attendances for the Dome Christmas
concert were also disappointing but understandable with Ihe emergence of the new Omicron variant of
coronavirus. As a ￿SuIt, this concert incurred a significant deficit for the firsl lime in many years. In total,
these four concerts generated a deficit £32.391, an average of £8,000 per con￿rt. This was only
marginally offset by fee income which totalled £4,441 after costs. Overall, the deficit from perfomance
8ctiwties was £27,950 (2021 £7,706>.
The accumulated General Funds of the Chorus al Ihe end of Ihe year tolalled £14,922 (2020. £22.297).
Incu￿Ing deficits of roughly £8,000 per year as the Chorus has in the past two years means Ihal these
funds will soon be expended and that there is Iwttle scope for more ambitious activities. Fortunately. the
Chonjs still has £20,249 (2021 £20,654) in the Development Fund to provide financial stability in the
coming years and to support projects that help secure Ihe Chorus's future.
Richard Blows
Chair
Date..
Lucy Brett
Vice-chair
Date:
7/31 z3
Page S

BRIGHTON FESTIVAL CHORUS
Annual accounts for the year ended 31 Jul 2022
Ind•pendent Examlnorf8 R•port to th• trust••• of 8f￿h1o￿ Fe•￿Val Choru$
I report on the accounts of the eharrty for the ye81 endèd 31 July 2022 which a￿ set out on the
pages 7 10 20.
R•8pectiv• re¥ponslbllities ol truste￿ and ¢x8mlntrr
The Iruslees are responsible for the preparation of Ihe accounts, The trustees consider that an audit
Is not required for thi5 year under se¢lK)n 144121 ol the charib.es Act 2011 Ilhe 2011 Acll and that an
independenr examinatson is needed.
It is my respmsibility lo..
' examine the accounts under secb.trn 145 of the 2011 Act..
. to I￿lOW the procedures laid down in the general DirectK)n5 given by the Charity Commission under
sectton 1451Sllbl of the 2011 Act.. and
• lo state whether particular matters have come to my attention.
8a818 of Indep•nd•nt •xaminor'* report
My examination was ¢airied out In accordance with the general Dir8eiions givèrs by the Charity
Commtssioft An examination includes a review of the ac¢ountin9 iecords kept by the chanty and
comparison of the accounts presented with those records. It a150 includes considerat￿n of any
unusual items or Ois¢losures in the 8CCOUn15. and seeking explanation5 from you as trustees
concerning any such matters The piocedures undertaken do not provide all the evidence Ihat wtyjld
be required in an audit and consequently no opinion is given as lo whether the accounts prèsent a
'true and fair view, and the report is limitèd to those matters sel out in the next ststemenl.
Independgnt •x¥mlnèrf$ statement
In connection with my examin&iion. no matter has come to my attention..
111 which gives me ieasonable cause lo believe that in any malerial respect the fequiiemonts..
10 keep accounting records In accordan￿ with section 130 01 the Charlties Aci 2011 and
* lo prepare accounts which accord with the accounting records and c()mply ￿th the accounting
req¢Jirements of the 2011 Act have not been met". or
121 to which. In my opinion. attents.on should t* drawn in order to gnable a woK*r undèr51andin9 of the
accounts lo be reached
Brian Surriclge F C C A
Boléen & Long Charteied Cwtified Accountants and RegiS￿re￿ Audilors
36a Goring Road
Coring by Sea
Worthing
West Su55ex
BN12 4AD
Dale..
Pag* 6

**BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2022 

## **Section A                      Statement of financial activities** 

||||**Restricted**||||
|---|---|---|---|---|---|---|
|||**Unrestricted**|**income**|**Endowment**||**Prior year**|
|||**funds**|**funds**|**funds**|**Total funds**|**funds**|
|||**£**|**£**|**£**|**£**|**£**|
|**Incoming resources (Note 3)**|||||||
|**Income and endowments from:**|||||||
|Donations and legacies||43,713|-|-|43,713|47,553|
|Charitable activities||48,563|-|-|48,563|14,001|
|Other trading activities||958|-|-|958|222|
|Investments||5|-|-|5|2|
|Other||-|-|-|-|-|
||**Total**|93,239|-|-|93,239|61,778|
|**Resources expended (Note 6)**|||||||
|**Expenditure on:**|||||||
|Raising funds||3,360|-|-|3,360|13,266|
|Charitable activities||96,769|-|-|96,769|53,800|
|Other trading activities||890|-|-|890|189|
|Other||-|-|-|-|-|
||**Total**|101,019|-|-|101,019|67,255|
|**Net (expenditure)/income before**|||||||
|**investment gains/(losses)**||(7,780)|-|-|(7,780)|(5,477)|
|Net gains/(losses) on investments||-|-|-|-|-|
|**Net (expenditure)/income**||(7,780)|-|-|(7,780)|(5,477)|
|**Extraordinary items**||-|-|-|-|-|
|**Transfers between funds**||-|-|-|-|-|
|**Other recognised** **gains/(losses):**|||||||
|Gains and losses on revaluation of fixed|||||||
|assets for the charity’s own use||-|-|-|-|-|
|Other gains/(losses)||-|-|-|-|-|
|**_Net movement in funds_**||(7,780)|-|-|(7,780)|(5,477)|
|**_Reconciliation of funds:_**|||||||
|Total funds brought forward||42,951|-|-|42,951|48,428|
|Funds transferred||-|-|-|-|-|
|**_Total funds carried forward_**||35,171|-|-|35,171|42,951|



Page 7 



BRIGHTON FESTIVAL CHORUS
Annual accounts for the year ended 31 July 2022
Section B
Balance sheet
Restricted
income
funds
Unrestricted
funds
Endovmient
funds
Totsl this
year
Total last
year
Ixed assets
Intangiblè assets
Tangible ￿set5
Heritage assets
Investrnents
(Note 15)
{Note 14)
(Note 16)
(Note 17)
Total fixed assets
Current assets
Stocks
(Note 18)
Debtors
{Note 19)
Investrnents
(Note ln
Cash at bank and in hand (Note 24)
Total current assets
8.897
8.897
6,257
41.305
50,202
41305
50,202
54,730
60,987
Creditors.. amounts falling due wthin one
year
(Not8 20)
15,031
15,031
18,036
Net current 8ssetsl(liabilitiesJ
35,171
35.171
42,951
Total assets less current liabilltles
35,171
42,951
Creditors-. amounts falling due after
one year
(Note 20)
Provisions for liabilities
Total net assets or Ilabilities
35.171
35,171
42,951
Funds of the Charity
Endowment funds
(Note 27>
Restricted income funds {Note 27)
Unrestricted funds
(Note 2n
Revaluation reservo
35,171
35,171
42.951
Total funds
35,171
35,171
42,951
Signed by ￿ trustees on behalf of all
the trust&s
Date of
approval
ddlmmlyyyy
Name
Richard Blows
Chair
Lucy Brett
Vic&Chair
7/5/ 23
Page 8

## **BRIGHTON FESTIVAL CHORUS** 

**Section C                     Notes to the accounts for the year ended 31 July 2022** 

## **Note 1      Basis of preparation** 

## **1.1 Basis of accounting** 

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 

The accounts have been prepared in accordance with: 

•  the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 

- the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) 

- and with the Charities Act 2011. 

## **1.2  Going concern** 

An explanation as to those factors that support the conclusion that the charity is a going concern; 

Disclosure of any uncertainties that make the going concern assumption Not applicable doubtful; Where accounts are not prepared on a going concern basis, please disclose Not applicable this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. 

## **1.3 Change of accounting policy** 

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. There have been no changes in accounting policies. 

## **1.4 Changes to accounting estimates** 

No changes to accounting estimates have occurred in the reporting period. 

## **1.5 Material prior year errors** 

No material prior year errors have been identified in the reporting period. 

Page 9 



## **BRIGHTON FESTIVAL CHORUS** 

|**BRIGHTON FESTIVAL CHORUS**|**BRIGHTON FESTIVAL CHORUS**|
|---|---|
|**Section C                     Notes to the accounts for the year ended 31 July 2022 (cont'd)**||
|**Note 2                           Accounting policies**||
|**2.1 Income**||
|**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:|
||-   the charity becomes entitled to the resource;|
||-   it is more likely than not that the trustees will receive the resources; and|
||-the monetary value can be measured with sufficient reliability.|
|**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses,|
||unless required or permitted.|
|**Grants and donations**|Grants and donations are only included in the SoFA when the general income|
||recognition criteria are met. The charity received no performance related grants.|
|**Legacies**|The charity received no legacies.|
|**Government Grants**|The charity has not received any government grants in the reporting period.|
|**Tax reclaims on**|Gift Aid receivable is included in income when there is a valid declaration from the|
|**donations and gifts**|donor. Any Gift Aid amount recovered on a donation is considered to be part of that|
||gift and is treated as an addition to the same fund as the initial donation unless the|
||donor or the terms of the appeal have specified otherwise.|
|**Contractual income and**|This is only included in the SoFA once the charity has provided the related goods or|
|**performance related**|services or met the performance related conditions.|
|**Donated goods, services**|<br>Donated goods, facilities and services are not recognised as income, except to the|
|**and facilities**|extent that they generate fundraising income for the charity.|
||No stocks of donated goods are held.|
||No goods have been donated for on-going use by the charity.|
||Gifts in kind for use by the charity have are not recognised as income, except to the|
||extent that they generate fundraising income for the charity.|
|**Support costs**|The charity has incurred expenditure on support costs.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is|
||described in Note 5.|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable|
|**royalties and dividends**|can be measured reliably.|
|**Income from**|Membership subscriptions received in the nature of a gift are recognised in|
|**membership**|Donations and Legacies.|
|**subscriptions**|Membership subscriptions which give a member the right to buy services or other|
||benefits are recognised as income earned from the provision of goods and services|
||as income from charitable activities.|
|**Settlement of insurance**|There were no settlements of insurance claims.|
|**claims**||
|**Investment gains and**|There were no investment gains or losses.|
|**losses**||



Page 10 



## **BRIGHTON FESTIVAL CHORUS** 

|**BRIGHTON FESTIVAL CHORUS**|**BRIGHTON FESTIVAL CHORUS**|
|---|---|
|**Section C                     Notes to the accounts for the year ended 31 July 2022 (cont'd)**||
|**Note 2                           Accounting policies cont'd**||
|**2.2 Expenditure and liabilities**||
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or|
||constructive obligation committing the charity to pay out resources and the amount|
||of the obligation can be measured with reasonable certainty.|
|**Governance and support**|<br>Support and governance costs have not been allocated to activity cost categories.|
|**costs**||
|**Grants with**|The charity gave no grants.|
|**performance conditions**||
|**Grants payable without**|The charity gave no grants.|
|**performance conditions**||
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|
|**Deferred income**|No material item of deferred income has been included in the accounts.|
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade|
||discounts.|
|**Provisions for liabilities**|A liability is measured on recognition at its historical cost and then subsequently|
||measured at the best estimate of the amount required to settle the obligation at the|
||reporting date.|
|**Basic financial**|The charity accounts for basic financial instruments on initial recognition as per|
|**instruments**|paragraph 10.7 FRS102 SORP.  Subsequent measurement is as per paragraphs|
||11.17 to 11.19, FRS102 SORP.|



## **2.3 Assets** 

|**Tangible fixed assets for**|These are capitalised if they can be used for more than one year, and cost at least<br>|
|---|---|
|**use by charity**|£200.|
||They are valued at cost.|
||The depreciation rates and methods used are disclosed in note 14.|
|**Intangible fixed assets**|The charity has no intangible fixed assets.|
|**Heritage assets**|The charity has no heritage assets.|
|**Investments**|The charity hold no investments.|
|**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or|
|**progress**|cost or net realisable value. The charity holds no work in progress.|
|**Debtors**|Debtors (including trade debtors and loans receivable) are measured on initial|
||recognition at settlement amount after any trade discounts or amount advanced by|
||the charity.  Subsequently, they are measured at the cash or other consideration|
||expected to be received.|
|**Current asset**|The charity holds no investments.|
|**investments**||



Page 11 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2022 (cont'd)** 

**Note 3                           Analysis of income** 

||||**Restricted**||||
|---|---|---|---|---|---|---|
|||**Unrestricted**|<br>**income**|**Endowment**|||
|||**funds**|**funds**|**funds**|**Total funds**|**Prior year**|
||**Analysis**|**£**|**£**|**£**|**£**|**£**|
|**Donations**|Donations and gifts|7,221|-|-|7,221|6,449|
|**and legacies:**|Gift Aid|5,764|-|-|5,764|5,213|
||Legacies|-|-|-|-|-|
||General grants provided by||||||
||government/other charities|-|-|-|-|10,000|
||Membership subscriptions and||||||
||sponsorships which are in substance||||||
||donations|30,728|-|-|30,728|25,891|
||Donated goods, facilities and services|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|43,713|-|-|43,713|47,553|
|**Charitable**|Concerts|47,388|-|-|47,388|13,799|
|**activities:**|Recordings|1,175|-|-|1,175|-|
||Other|-|-|-|-|202|
||**Total**|48,563|-|-|48,563|14,001|
|**Other trading**|Other Trading Activities|958|-|-|958|222|
|**activities:**|Other|-|-|-|-|-|
||**Total**|958|-|-|958|222|
|**Income from**|Interest income|5|-|-|5|2|
|**investments:**|Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|5|-|-|5|2|
|**Separate**||-|-|-|-|-|
|**material item**||-|-|-|-|-|
|**of income:**|**Total**|-|-|-|-|-|
||Conversion of endowment funds into||||||
||income|-|-|-|-|-|
||Gain on disposal of a tangible fixed||||||
||asset held for charity's own use|-|-|-|-|-|
|**Other:**|Gain on disposal of a programme||||||
||related investment|-|-|-|-|-|
||Royalties from the exploitation of||||||
||intellectual property rights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|**TOTAL INCOME**||93,239|-|-|93,239|61,778|
|**Other information:**|||||||



The charity has no endowment funds. Within the income items above there are no material items. 

Page 12 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2022 (cont'd)** 

## **Note 4                           Analysis of receipts of government grants** 

The charity received no government grants (2021 nil). 

## **Note 5                           Donated goods, facilities and services** 

Seconded staff Use of property Other 

|**This year**|**Last year**|
|---|---|
|**£**|**£**|
||-                -|
||-                -|
||- -|
||- -|



Details of the accounting policy for the recognition and valuation of donated goods, facilities and services. 

Donated goods, facilities and services are not recognised as income, except to the extent that they generate fundraising income for the charity. 

Details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. 

Not applicable 

Details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers. 

The charity has no employees. It contracts its professional musical staff but most adminstrative and marketing functions are carried out by volunteers. 

Page 13 



## **BRIGHTON FESTIVAL CHORUS** 

**Section C                     Notes to the accounts for the year ended 31 July 2022 (cont'd) Note 6                           Analysis of expenditure** 

||||**Restricted**|||||
|---|---|---|---|---|---|---|---|
|||**Unrestricted**|<br>**income**|**Endowment**||||
|||**funds**|**funds**|**funds**|**Total funds**|**Prior year**||
||**Analysis**|**£**|**£**|**£**|**£**|**£**||
|**Expenditure on**|Incurred seeking donations|792|-|-|792||754|
|**raising funds:**|Incurred seeking legacies|-|-|-|-||-|
||Incurred seeking grants|-|-|-|-||-|
||Operating membership schemes and social|||||||
||lotteries|-|-|-|-||-|
||Staging fundraising events|-|-|-|-||-|
||Fundraising agents|-|-|-|-||-|
||Operating charity shops|-|-|-|-||-|
||Operating a trading company undertaking|||||||
||non-charitable trading activity|-|-|-|-||-|
||Advertising, marketing, direct mail and|||||||
||publicity|2,568|-||2,568|12,512||
||Start up costs incurred in generating new|||||||
||source of future income|-|-|-|-||-|
||Database development costs|-|-|-|-||-|
||Other trading activities|890|-|-|890||189|
||Investment management costs|-|-|-|-||-|
||Intellectual property licencing costs|-|-|-|-||-|
||Rent collection, property repairs and|||||||
||maintenance charges|-|-|-|-||-|
||**Total expenditure on raising funds**|4,250|-|-|4,250|13,455||
|**Expenditure on**|Concerts|95,030|-|-|95,030|51,697||
|**charitable**|Governance Costs|1,739|-|-|1,739|2,103||
|**activities**||||||||
||**Total expenditure on charitable activities**|96,769|-|-|96,769|53,800||
|**Separate material**|Examination of Financial Statements|600|-|-|600||560|
|**item of expense**|Depreciation and Amortisation|-|-|-|-||-|
||Insurance|448|-|-|448||382|
||Other Governance Costs|691|-|-|691|1,161||
||**Total Governance Costs**|1,739|-|-|1,739|2,103||
|**Other**||-|-|-|-||-|
||**Total Other Costs**|-|-|-|-||-|
|||||||||
|**TOTAL EXPENDITURE**||101,019|-|-|101,019|67,255||
|**Other information:**||||||||



The charity does not analyse its expenditure by activity. 

Page 14 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2022 (cont'd)** 

## **Note 7 Extraordinary items** 

The charity does not have any extraordinary items (2021 nil). 

> **Note 8 Funds received as agent** The charity has not received funds as an agent and does not operate as a consortia with another charity to achieve economies of scale (2021 nil). 

## **Note 9 Support Costs** 

The charity has not adopted the activity analysis of the SORP to analyse expenditure. 

|**Note 10**<br>**Details of certain items of expenditure**|||
|---|---|---|
||**This year**|**Last year**|
|**Fees for examination of the accounts**|**£**|**£**|
|Independent examiner’s fees|600|560|
|Assurance services other than audit or independent|-|-|
|Tax advisory fees|-|-|
|Other fees (for example: financial advice, consultancy, accountancy services) paid|||
|to the independent examiner|-|-|



## **Note 11 Paid employees** 

The charity does not have any paid employees (2021 nil). 

## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** 

The charity does not operate a defined contribution pension scheme (2021 nil). 

## **Note 13 Grantmaking** 

The charity has not made any material grants or donations (2021 nil). 

Page 15 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2022 (cont'd)** 

## **Note 14                           Tangible fixed assets** 

## **14.1 Cost or valuation** 

||**Freehold land**<br>**& buildings**<br>**Other land &**<br>**buildings**<br>**Plant,**<br>**machinery and**<br>**motor vehicles**<br>**£**<br>**£**<br>**£**|<br>**Fixtures,**<br>**fittings and**<br>**equipment**<br>**Total**<br>**£**<br>**£**|
|---|---|---|
|At the beginning of the year<br>-                     -                     -<br>Additions<br>-                     -                     -<br>Revaluations<br>-                     -                     -<br>Disposals<br>-                     -                     -<br>Transfers *<br>-                     -                     -<br>At end of the year<br>-                     -                     -<br>SL or RB<br>SL or RB<br>SL or RB<br>**** Rate**<br>-                     -                     -<br>Disposals<br>-                     -                     -<br>Depreciation<br>-                     -                     -<br>Impairment<br>-                     -                     -<br>Transfers*<br>-                     -                     -<br>At end of the year<br>-                     -                     -<br>-                     -                     -<br>-                     -                     -<br>**14.4  Impairment and Revaluation**<br> **Basis**- Straight Line ("SL") or<br>Reducing Balance  ("RB")<br>Net book value at the beginning of<br>the year<br>Net book value at the end of the<br>year<br>There was no impairment or revaluation of tangible assets.<br>At beginning of the year<br>**14.3 Net book value**<br>**14.2 Depreciation and impairments**<br>**14.5  Other disclosures**<br>(i)   Please state the amount of borrowing costs, if any, capitalised in the<br>construction of tangible fixed assets and the capitalisation rate used.|-                     -                     -<br>-                     -                     -<br>-                     -                     -<br>-                     -                     -<br>-                     -                     -|15,344<br>15,344<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
||-                     -                     -|15,344<br>15,344|
||||
||SL or RB<br>SL or RB<br>SL or RB<br>-                     -                     -<br>-                     -                     -<br>-                     -                     -<br>-                     -                     -<br>-                     -                     -|10% SL<br>SL or RB<br>15,344<br>15,344<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
||-                     -                     -|15,344<br>15,344|
|||-<br>-<br>-<br>-|
|||Not applicable|
|(ii)   Please provide the amount of contractual commitments for the<br>acquisition of tangible fixed assets.<br>(iii)   Details of the existence and carrying amounts of property,<br>plant and equipment to which the charity has restricted title or that<br>are pledged as security for liabilities.||Not applicable|
|||Not applicable|



Page 16 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2022 (cont'd)** 

## **Note 15                           Intangible assets** 

The charity does not have any intangible assets (2021 nil). 

## **Note 16                           Heritage assets** 

The charity does not hold any heritage assets (2021 nil). 

## **Note 17                           Investment assets** 

The charity does not have any investment assets  (2021 nil). 

## **Note 18                           Stocks** 

The charity does not have any stock held for resale (2021 nil). 

## **Note 19                           Debtors and prepayments** 

|**Analysis of debtors**|**This year**|**Last year**||
|---|---|---|---|
||**£**|**£**||
|Trade debtors|-|-||
|Other taxation and social security|5,744|4,987||
|Prepayments and accrued income|3,153|1,270||
|Other debtors|-|-||
|**Total**|8,897|6,257||
|**Note 20                         Creditors and accruals**||||



|**20.1 Analysis of creditors**|**Amounts falling due**<br>**within one year**|**Amounts falling due**<br>**within one year**|**Amounts falling**<br>**after more than**<br>**year**|**Amounts falling**<br>**after more than**<br>**year**|**Amounts falling**<br>**after more than**<br>**year**|**due**<br>**one**|
|---|---|---|---|---|---|---|
||**This year**|**Last year**|**This year**||**Last year**||
||**£**|**£**|**£**|||**£**|
|Accruals for grants payable|-|-||-||-|
|Bank loans and overdrafts|-|-||-||-|
|Trade creditors|7,597|9,618||-||-|
|Payments received on account for contracts or|||||||
|performance-related grants|-|-||-||-|
|Accruals and deferred income|1,980|2,714||-||-|
|Taxation and social security|1,014|132||-||-|
|Other creditors|4,440|5,572||-||-|
|**Total**|15,031|18,036||-||-|



Page 17 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2022 (cont'd)** 

## **20.2 Deferred income** 

2022 Deferred Income relates to grant monies and subscriptions received in advance. 2021 Deferred Income relates to ticket monies received in advance. 

## **Movement in deferred income account** 

|**Movement in deferred income account**<br>Balance at the start of the reporting period<br>Amounts added in current period<br>Amounts released to income from previous periods<br>**Balance at the end of the reporting period**|**This year**<br>**Last year**<br>**£**<br>**£**<br>2,714<br>3,586<br>1,980<br>2,714<br>-<br>872<br>-|
|---|---|
||1,980<br>2,714|



## **Note 21  Provisions for liabilities and charges** 

The charity has no provisions for liabilities and charges (2021 nil). 

## **Note 22   Other disclosures for debtors, creditors and other basic financial instruments** 

|22.1  Please provide information about the significance of financial instruments (eg.<br>debtors, creditors, investments etc) to the charity's financial position or<br>performance, for example, the terms and conditions of loans or the use of hedging<br>to manage financial risk.<br>22.2  If the charity has provided financial assets as a form of security, the carrying<br>amount of the financial assets pledged as security and the terms and conditions<br>related to its pledge should be given here.|<br>Not applicable|
|---|---|
||Not applicable|



## **Note 23  Contingent liabilities and contingent assets** 

## **23.1  Contingent liabilities** 

The charity has no contingent liabilities (2021 nil). 

## **23.2  Contingent assets** 

The charity has no contingent assets (2021 nil). 

## **Note 24                     Cash at bank and in hand** 

|Other<br>Short term cash investments (less than 3 months maturity date)<br>Short term deposits<br>Cash at bank and on hand<br>**Total**|**This year**<br>**Last year**<br>**£**<br>**£**<br>-<br>-<br>-<br>-<br>41,305<br>54,730<br>-<br>-|
|---|---|
||41,305<br>54,730|



Page 18 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2022 (cont'd)** 

## **Note 25             Fair value of assets and liabilities** 

25.1  Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 

25.2  Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk. 

Not applicable 

Not applicable 

## **Note 26                         Events after the end of the reporting period** 

Please provide details of the nature of the event 

Provide an estimate of the financial effect of the  event or a statement that such an estimate cannot be made 

None Not applicable 

## **Note 27                         Charity funds** 

## **27.1 Details of material funds held and movements during the CURRENT reporting period** 

_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_ 

||**Type**<br>**PE, EE**<br>**R or**<br>**UR**|**Fund**<br>**balances**<br>**brought**<br>**forward**<br>|**Income**|**Expenditure**|**Transfers**|**Gains and**<br>**losses**|**Gains and**<br>**losses**|**Fund**<br>**balances**<br>**carried**<br>**forward**|
|---|---|---|---|---|---|---|---|---|
|**Fund names**||**£**|**£**|**£**|**£**|**£**||**£**|
|Unrestricted - General|UR|22,297|93,239|(100,614)|||-|14,922|
|Restricted Funds|R|-|-|-|-||-|-|
|Designated Funds|UR|20,654||(405)|-||-|20,249|
|**Total Funds**||42,951|93,239|(101,019)|-||-|35,171|



## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** 

## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds,**_ 

|**Fund names**<br>**Type**<br>**PE, EE**<br>**R or**<br>**UR ***|**Fund**<br>**balances**<br>**brought**<br>**forward**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**Gains and**<br>**losses**<br>**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>|
|---|---|
|Unrestricted - General<br>UR<br>18,575<br>61,778<br>(58,056)<br>-<br>-<br>22,297<br>Restricted<br>R<br>-<br>-<br>-<br>-<br>-<br>-<br>Designated Funds<br>UR<br>29,853<br>(9,199)<br>-<br>-<br>20,654<br>48,428<br>61,778<br>(67,255)<br>-<br>-<br>42,951<br>**Total Funds**|18,575<br>61,778<br>(58,056)<br>-<br>-<br>22,297<br>-<br>-<br>-<br>-<br>-<br>-<br>29,853<br>(9,199)<br>-<br>-<br>20,654|
|||



The Designated Funds are the balance of monies raised during the 2018 BFC50 Appeal to celebrate the Chorus' 50th anniversary. They are being used to fund projects which will help the secure the Chorus's future. 

Page 19 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2022 (cont'd)** 

## **27.3  Transfers between funds** 

||**Reason for transfer and where endowment is converted**<br>**to income, legal power for its conversion**|**Amount**<br>**£**<br>|
|---|---|---|
|Between unrestricted and<br>restricted funds||-|
|Between endowment and<br>restricted funds||-|
|Between endowment and<br>unrestricted funds||-|



## **Note 28                         Transactions with trustees and related parties** 

## **28.1 Trustee remuneration and benefits** 

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity  (2021 nil). 

## **28.2 Trustees' expenses** 

No trustee expenses have been incurred (2021 nil). 

## **28.3 Transaction(s) with related parties** 

There have been no related party transactions in the reporting period (2021 nil). 

## **Note 29                            Additional Disclosures** 

There are no significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts (2021 nil). 

Page 20