## **BRIGHTON FESTIVAL CHORUS** 

CHARITY NUMBER 1173302 

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023 



**BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2023 

## **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 2023 

## **Reference and administrative details** 

Trustees Richard Blows - Chair Lucy Brett - Vice-Chair Christine Miller - Treasurer Alison Schulte - Secretary appointed 7 March 2023 Tim Rounding Emily Smith Fiona McNae Alastair Deighton Guy Davidson - appointed 7 March 2023 Ngaire Digby - resigned 7 March 2023 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 2023 

## **Trustees' Report** 

The Trustees present the annual report together with the financial statements of the charity for the year ended 31 July 2023. 

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. 

## **Chair's Report** 

Our 2022/23 season was busy – working hard from the very start of September through to July with a full range of both Own Promotions and fee-paying concerts. 

We started on September 17[th] at the Royal Albert Hall with a performance of _Carmina Burana_ with the London Philharmonic Orchestra. We were one of several choirs forming a massed choir of 400. It was a memorable concert, not just for the fact that we sang the National Anthem, God Save the King, for the very first time, nor for the tumultuous standing ovation that greeted the final chord, but because, for BFC, we were conducted by our very own Music Director. That made the event really special. 

Just over a month later we were in All Saints for the first of our Own Promotions. A varied programme of music by Andrea and Giovanni Gabrieli in the first half and Paul Mealor’s _“Beyond the Sea”_ in the second. The Gabrieli made full use of the church’s cavernous space with singers and ensembles in various parts of the Church creating a Venetian polychoral sound. The Mealor also utilised space with the Youth Chorus at the rear and the ladies of the choir entering down the side aisles. Mention should also be made of Peggy Redwood, the Youth Choir soloist, who sang so beautifully. It all made for a very successful concert, and we were delighted to have Paul Mealor to introduce this very atmospheric music. He was also very complimentary about the Chorus! 

Christmas saw us once again in the Dome, this year to a sell-out audience for another very popular and well received concert. The day before this concert saw members of the Chorus at the Royal Festival Hall taking part in a _Dickensian Christmas._ We were asked by Raymond Gubbay to support the City of London Choir, so around 50 or so singers made the trip, were attired in costumes appropriate to the event and their contribution was greatly appreciated by the Gubbay organisation. 

The later part of 2022 saw us working on Bach’s _St Matthew Passion_ . This concert in February 2023 was at the invitation of the Brighton Philharmonic Orchestra, a request readily accepted by the Chorus, despite the need for a double chorus and the demands it would make on numbers and rehearsal time. Through the later part of 2022 split rehearsals were organised with visiting conductors taking one of the choruses. This was a major undertaking for BFC and called for a level of commitment from members to learn this massive 3 hour work. Even with the help of an extremely enjoyable and informative workshop, organised by the RPS, I think it fair to say that at times it was difficult to see a light at the end of the tunnel but with hard work, encouragement and a degree of cajoling from James, we saw it through to a wonderful and very moving performance. We all agreed that singing this kind of work was ‘what we do’ as a symphony chorus and I don’t think I was the only one who felt that we were back on track after the pandemic years. 

Page 2 



**BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2023 

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

Our Brighton Festival appearance was a performance of Vaughan Williams’ _Dona Nobis Pacem_ with the Britten Sinfonia under the baton of Adam Hickox. Whilst this wasn’t the big choral event that we’d come to expect from the Festival, it was a first class performance and received great praise from the conductor and from members of the orchestra – always a good sign! 

In between the Bach and Vaughan Williams we had the opportunity to sing something totally different. BFC has sung film music in the past but nothing like the programme that we undertook for Raymond Gubbay, music from Lord of the Rings and other fantasy films. Adopting the persona of Orks and other fantastic beings seemed to come naturally to members and the concert was a great success, singing to a full and very appreciative Festival Hall. We were pleased to have a chance to adopt our inner Orks again in the Dome in July as part of the Gubbay national tour of this popular programme. 

The final concert of the season was another Own Promotion but this time at Cadogan Hall in London with the Royal Philharmonic Orchestra. This was something of a leap of faith, our ability to sell a concert to a totally new audience was an issue but we need not have worried - thanks in large part to the phenomenal work of our marketing team. The Hall was over 70% capacity for what was a brilliant afternoon. The concert featured contemporary female composers Grammy-nominated Dobrinka Tabakova and Libby Croad and a premiere performance of Juliette Pochin’s setting of Lemn Sissay’s poem _Let There Be Peace_ . The Mozart _Requiem_ in the second half was a sparkling choral performance and earned us glowing compliments from both Libby and Dobrinka, all the soloists and, as importantly, from members of the RPO. And from James too, who said it was the best concert we had done for a very long time. We shall return to Cadogan next season. 

In August we held our second “Afternoon in the Sun’ at Burpham Village Hall near Arundel. In glorious sunshine (until the very end!) surrounded by magnificent views across the Arun to the distant Arundel Castle, it was the ideal place to meet members and their partners socially for a glass or two of Pimm’s. Our thanks must go to Lucy for organising the afternoon. 

I mentioned our workshop for the _St Matthew Passion_ which was organised by the Royal Philharmonic Society. This came about through a member who worked for the RPS and who made the suggestion to both of us. It was warmly received on both sides and led to a splendid and very informative afternoon with Andrew Staples, tenor soloist. As a result of our work with RPS we became Corporate Members and look to build that relationship in the coming years. 

As at the end of the season we had 183 active singers, but we lost 43 members - 19 sops, 8 altos, 6 tenors, 10 basses, largely due to anno domini and change of circumstances. With 28 new members our net loss was 15. Our numbers are down slightly on the previous year, but we continue to attract potential new membership through our guest rehearsals, individual recommendation and, one hopes, our reputation. Whilst we still search for those elusive tenors and basses our recruitment drive has been very successful with regular guest rehearsals. But the overall figures suggest that we cannot become complacent, so we are always on the lookout for excellent singers – and yes, more tenors and basses. 

At the last AGM we introduced some changes to clarify the rules for members. The resting member category was removed and a requirement for an overall 65% rehearsal attendance over the year, with 80% attendance for a specific concert was introduced. Those changes were not implemented until the start of the new season but there is already an improvement in rehearsal attendance which is having the desired effect of improving our standards. After all, the more we sing together the better we get, so whether or not you are doing a particular concert, Tuesday night is choir night, just come and sing. 

Page 3 



**BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2023 

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

At this meeting last year, we were asked if we should conduct a survey of members views and opinions about BFC, what was good, what was bad and how things might improve. That survey took place in the summer and you have all had the results. It was gratifying to see how much you all valued your participation in the chorus, how it was an important part of your lives and how much you enjoyed singing in the company of other like-minded people. Suggestions were made about how we might improve, and we have taken those on board and will implement some of them through this season. 

I said last time that 22/23 season would be a challenging one as we worked to regain our position in the music world as one of the best UK choirs. We have worked hard, from the dizzying heights of the _St Matthew Passion_ and the Mozart _Requiem_ to the perhaps slightly less cultural but equally demanding Lord of the Rings and we are slowly but surely rebuilding that reputation for choral excellence. 2023/24 promises to be another fine season with some exciting concerts already confirmed. 

## Thanks from us all must go to: 

**James,** who continues to guide, encourage and inspire us. Planning OPs takes a considerable amount of time and energy, particularly researching new challenging and exciting music for us within the agreed budgets and the limitations of venues. And this season the reaudition of the entire choir took many hours, although almost universally feared by members it is an essential task to ensure quality of sound. 

**Fergus,** our General Manager for his detailed planning of all our concerts. Whether fee paying or an OP, his liaison with venue manager and promoters and his behind-the-scenes logistical management paves the way for stress free performances. We must also thank him for his tireless work in keeping BFC in promoters’ minds for concerts requiring a large choir, in particular his continuing relationship with the Gubbay organisation which continues to bring us a variety of work. 

**Sue** , our accompanist for her peerless playing at rehearsals every week and for being there to help James with auditions and the dreaded reauditions. 

BFC activities don’t just happen! So, my – and your – thanks must go to my fellow trustees, the Voice Reps, the librarian, the transport manager, rehearsal venue booker, the Friends Co-ordinator and many more who all work incredibly hard to keep the organisation functioning effectively. 

But this is **your** choir, it's nothing without you and your participation. To thrive in the very competitive music environment we need **you** to actively engage and participate in keeping us, as the Times described us, ‘One of the Top Choirs in the UK’. 

Some of the areas in which you can become involved include planning, marketing, website updating, looking after members, encouraging donations from individuals, preparing applications for charitable trusts, copy writing, producing programme notes, and much much more! If you’d like to be more involved talk to any of the trustees or send us an email – we would love to hear from you. 

Meanwhile we look forward to a great 23/24 Season and beyond! 

Richard Blows BFC Chair 

Page 4 



BRIGHTON FESTIVAL CHORUS
Annual accounts for the
ear ended 31 Jul 2023
Trustees. Report cont'd
Treasurefs Report
This year the Chorus incurred a surplus of £13,821. This result was made FOSSIb￿ by three significant
events. The first was the increase in subscripb'ons from £180 to £240 a year which came into effect at
the beglnning of the financial year. Second. the r￿lFrt of grants to&4ling £8.150. Finalty, as the Chows
had six fewaying collcert engagements during the year it vrds not possib￿ to schedule a Spring Own
Promolion {OP) (y)ncert whith wwld have requir8d a BFC investment lo cover the shortfall.
The total incwE of the Chorus increased from £93.239 last year to £127,018 this year. 50% of this
yeafs In￿￿8 (ame from cx)ncert and recxyding adivrties ojmpared to 52Qk last year (2023 £63,266,
2022 £48,563). The second ￿rgest Sour￿ of income was member subscriptKins representing 31 % of
total incorr￿. an £8,155 increase on the previous year (2023 £38,883, 2022 £30,728). The Chorus
receNed 9rants from the Foyle Foundation and the Golsoncott FOunda￿n totalling £8,150 accounting for
the third source of in(xeased income for the year.
The total expgnditure of the Chorus increased from £101.019 last year to £113.197 this year. Trustaes
approved a long overdue increase in the fees pavj to our professional stsff, whith oombined with the
extra rehearsals required for the St Matthew Passion con￿rt. led to an increase in professional staff
costs of £7.693 (2023 £25.750. 2022 £18.057). cOn￿rt costs increased by £3,509 (2023 £80,022, 2022
£76.513).
A busy schedule of six f￿arnIng con￿rtS alk)wed for IV￿ rather than the usual three OP CA)n￿rIS plus
the Christmas Concert this year. The Christrnas Concert at Br5ghton Dorne sold out. bringing us close to
a breakeven poinL Sales for the Autumn All Saints OP ts)ncert {GabrielilMeak)r) and th8 Summer OP
cOn￿rt at Cadogan Hall in London (Mozart) exceeded 70% of available capacTty. With defiats for t)oth
fA)ncerts thin the btxtyeted r￿UreS.
OP C￿cert5 provide the Chows wth Ihe opportunty to perfom their own chosen repertoire, to grow
audience numbers and support. A budgeted invesknent from BFC funds is requirgj to supp(xt these
concerts. While the amounts involved in fetrpaying conc£rts are loww than in previous years. they
provide an opportunty to make a surplus vthich (2n then be used to invest in the OP ujncerts. In total,
thks season's six fee-eaming con￿rtS generated a surplus of £4.313 compared to £4,562 from 3
con￿rtS last year. Overall. con￿rts this year generated a d*it of onty £16.756, compared to £27.950
in tha previous year. the differen￿ being primarity due to the lack of a Spring OP u)ncert.
The a￿Umulated General Funds of the Chorus at the end of the year totalled £28.743 (2022, £14,922).
The Chorus also still has £20.249 (2021 £20.249) in the Devekjpment Fund and as a result enters the
new year in a strong finanual PK)sthon.
Christine Miller
Treasurer
Richard Blows
Chair
Date:
Lucy Brett
V￿chaIr
Date-
Page 5

BRIGHTON FESTIVAL CHORUS
Annual accounts for the
ear ended 31 Jul 2023
Indep•ndent Examln•V8 Report to th• InMt••8 ol Brfghton FHtival Chon
I rewt on the accounts of the charFty yoor ended 31 Juty 2023 ththich are set out on tho
page8 7 10 20.
Respocllv• rn•ponslbblltl•¥ of tru•t••s and •xamln•r
The Iruslees afe responsiUe for the preparat￿n of the ac¢wnts. The trustees consthr thai an aud+t
is not requirett lor this year under S•¢tson 144{2) 01 CIHnt*s Act 2011 (the 2011 Act) and that an
inclependent examination 18 needed.
It Is my respon5its'lity lo..
' examrne the accounts under sectson 145 01 the 2011 Act..
. lo follow the piocedures laid down In the general Directions gvèn by Ihe Chanty Commission under
section 14515llbl of the 2011 Act, and
. lo stale whether particuuir matters have coff* to my atten1K￿.
Ba•ls of Independ•nt exarnlTr•r'• rnport
My examination was carrted out In accordants wlh the Direct￿ by the Ch
CommissKJn. An examinat￿n includes a revw of the aCC￿ntIng records kepl by the ¢h8rity and
comparison of Ihe accwnts presented wlh those records. 11 olso includes con&deralion ol any
unusual Items or dtsc105ures in the accounts. and seeking explanatth5 from you as trustees
concerning any Such matters The Pfocedures undertaken do not prowde all the evthnce Ihal wDuld
be required In an audit and consequently no o￿nI)n Is given as to V•fielhef ￿ aCc￿nIS present
'Irue and fair wew, and the report is limited lo those mattets sel out In the next slatemenl.
Ind•p•nd•nt •x*mln•f• •tst•m•nt
In connection wlh my examinalDn. rKJ matter has come lo my attentK)n'.
111 vthich give3 me reasonable cause to believe that in any mater￿1 respect the requirements..
. lo keep ¥counling retords in accordance vAlh section 130 01 the Charities Act 2011. and
• lo prepare accounts vthich accord wlh the accounting records and cOm￿Y v￿th the ￿)untIng
requirements of the 2011 kl have not teen mel, or
12110 ￿1¢￿. in my cpinbon, attention shouhj te dravm in oftlef to enable a WOP•f urthrstarKling of the
accounts to bè reached.
Brian Surridge F C.C.A.
Bolden & Long Chartered CertrftsJ Ar£￿ntants Register&Y Auditors
36a Goring Ro*J
Goring by Sea
Worthing
Wesl Sussex
8N12 4AD
Dale. /4 1( 2021

**BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2023 

## **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||62,859|-|-|62,859|43,713|
|Charitable activities||63,266|-|-|63,266|48,563|
|Other trading activities||801|-|-|801|958|
|Investments||92|-|-|92|5|
|Other|||-|-|-|-|
||**Total**|127,018|-|-|127,018|93,239|
|**Resources expended (Note 6)**|||||||
|**Expenditure on:**|||||||
|Raising funds||4,253|-|-|4,253|3,360|
|Charitable activities||108,155|-|-|108,155|96,769|
|Other trading activities||789|-|-|789|890|
|Other||-|-|-|-|-|
||**Total**|113,197|-|-|113,197|101,019|
|**Net (expenditure)/income before**|||||||
|**investment gains/(losses)**||13,821|-|-|13,821|(7,780)|
|Net gains/(losses) on investments||-|-|-|-|-|
|**Net (expenditure)/income**||13,821|-|-|13,821|(7,780)|
|**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_**||13,821|-|-|13,821|(7,780)|
|**_Reconciliation of funds:_**|||||||
|Total funds brought forward||35,171|-|-|35,171|42,951|
|Funds transferred||-|-|-|-|-|
|**_Total funds carried forward_**||48,992|-|-|48,992|35,171|



Page 7 



BRIGHTON FESTIVAL CHORUS
Annual accounts for the
ear ended 31 July 2023
Section B
Balance sheet
income Endovanent Tolal this Total last
funds
year
Fixed assets
Intangible assets
Tangible assets
Heritage assets
Investments
(Note 15)
(Note 14)
(Note 16)
(Note ln
Total fixed assets
Current assets
Stocks
(Note 18)
Debtors
{Note 19)
Investrnents
(Note 17)
Cash at bank and in hand (Note 24)
Total currnnt assets
8,897
45,978
54,847
45,978
54,847
41.305
50,202
Creditors: aM￿rrtS falling due within one
year
(Note 20)
5.855
15,031
Net currertass*l(liath"libe¥ 48,932
48,992
35.171
Total assets less currert liabilities
48,W2
48,932
35,171
Creditors: am￿nts falling due after
one year
(Note 20)
Provisions for liabilities
Total net ass* or liabilities
48,992
35,171
Funds of th8 Charity
Endowment funds
(Note 2n
Restricted inctjme funds (Note 27)
Unrestricted funds
(Note 2n
R8valuation reserve
48,992
48,992
35,171
Total funds 48,992
48.992
35,171
Sign&d by trustees on behalf of all
the trustees
Date of
approval
ddlmmlyyyy
Nane
Rthard Blows
Chair
Lucy &ett
Vic&Chair
Page 8

## **BRIGHTON FESTIVAL CHORUS** 

**Section C                     Notes to the accounts for the year ended 31 July 2023** 

## **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 doubtful; Where accounts are not prepared on a going concern basis, please disclose 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. 

Not applicable Not applicable 

## **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** 

**Section C                     Notes to the accounts for the year ended 31 July 2023 (cont'd)** 

## **Note 2                           Accounting policies** 

## **2.1 Income** 

- These are included in the Statement of Financial Activities (SoFA) when: -   the charity becomes entitled to the resource; 

**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 are only included in the SoFA when the general income **Grants and donations** 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 donations** Gift Aid receivable is included in income when there is a valid declaration from **and gifts** the 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 **performance related grants** goods or services or met the performance related conditions. **Donated goods, services and** Donated goods, facilities and services are not recognised as income, except to **facilities** the 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 **royalties and dividends** receivable can be measured reliably. Membership subscriptions received in the nature of a gift are recognised in **Income from 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** There were no investment gains or losses. **Investment gains and losses** 

Page 10 



## **BRIGHTON FESTIVAL CHORUS** 

**Section C                     Notes to the accounts for the year ended 31 July 2023 (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** Support and governance costs have not been allocated to activity cost categories. **costs** 

**Grants with performance** The charity gave no grants. **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** 

|**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 2023 (cont'd)** 

## **Note 3                           Analysis of income** 

|**Note 3**|**Analysis of income**||||||
|---|---|---|---|---|---|---|
||||**Restricted**||||
|||**Unrestricted**|<br>**income**|**Endowment**|||
|||**funds**|**funds**|**funds**|**Total funds**|**Prior year**|
||**Analysis**|**£**|**£**|**£**|**£**|**£**|
|**Donations**|Donations and gifts|8,485|-|-|8,485|7,221|
|**and legacies:**|Gift Aid|7,341|-|-|7,341|5,764|
||Legacies||-|-|-|-|
||General grants provided by||||||
||government/other charities|8,150|-|-|8,150|-|
||Membership subscriptions and||||||
||sponsorships which are in substance||||||
||donations|38,883|-|-|38,883|30,728|
||Donated goods, facilities and services|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|62,859|-|-|62,859|43,713|
|**Charitable**|Concerts|63,266|-|-|63,266|47,388|
|**activities:**|Recordings|-|-|-|-|1,175|
||Other||-|-|-|-|
||**Total**|63,266|-|-|63,266|48,563|
|**Other trading**|Other Trading Activities|801|-|-|801|958|
|**activities:**|Other|-|-|-|-|-|
||**Total**|801|-|-|801|958|
|**Income from**|Interest income|92|-|-|92|5|
|**investments:**|Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|92|-|-|92|5|
|**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**||127,018|-|-|127,018|93,239|
|**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 2023 (cont'd)** 

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

The charity received no government grants (2022 nil). 

**This year Last year £ £** The charity received grants from other charitable foundations as follows: The Foyle Foundation 7,500              - The Golsoncott Foundation 650              - - 8,150 

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

**This year Last year £ £** Seconded staff -                - -                - Use of property - - Other - - 

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**|**Notes to the accounts for the year ended 31**|**July**|**2023 (cont'd)**|**2023 (cont'd)**|||
|---|---|---|---|---|---|---|---|
|**Note 6**|**Analysis of expenditure**|||||||
||||**Restricted**|||||
|||**Unrestricted**|**income**||**Endowment**|||
|||**funds**|**funds**||**funds**|**Total funds**|**Prior year**|
||**Analysis**|**£**|**£**||**£**|**£**|**£**|
|**Expenditure on**|Incurred seeking donations|1,051||-|-|1,051|792|
|**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|3,202||-||3,202|2,568|
||Start up costs incurred in generating new|||||||
||source of future income|-||-|-|-|-|
||Database development costs|-||-|-|-|-|
||Other trading activities|789||-|-|789|890|
||Investment management costs|-||-|-|-|-|
||Intellectual property licencing costs|-||-|-|-|-|
||Rent collection, property repairs and|||||||
||maintenance charges|-||-|-|-|-|
||**Total expenditure on raising funds**|5,042||-|-|5,042|4,250|
|**Expenditure on**|Concerts|105,826||-|-|105,826|95,030|
|**charitable**|Governance Costs|2,329||-|-|2,329|1,739|
|**activities**||||||||
||**Total expenditure on charitable activities**|108,155||-|-|108,155|96,769|
|**Separate material**|Examination of Financial Statements|650||-|-|650|600|
|**item of expense**|Depreciation and Amortisation|-||-|-|-|-|
||Insurance|530||-|-|530|448|
||Other Governance Costs|1,149||-|-|1,149|691|
||**Total Governance Costs**|2,329||-|-|2,329|1,739|
|**Other**||-||-|-|-|-|
||**Total Other Costs**|-||-|-|-|-|
|||||||||
|**TOTAL EXPENDITURE**||113,197||-|-|113,197|101,019|
|**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 2023 (cont'd)** 

## **Note 7 Extraordinary items** 

The charity does not have any extraordinary items (2022 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 (2022 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|650|600|
|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 (2022 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 (2022 nil). 

## **Note 13 Grantmaking** 

The charity has not made any material grants or donations (2022 nil). 

Page 15 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2023 (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>**Fixtures,**<br>**fittings and**<br>**equipment**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**|
|---|---|
|At the beginning of the year<br>-                     -                     -<br>15,344<br>15,344<br>Additions<br>-                     -                     -<br>-<br>-<br>Revaluations<br>-                     -                     -<br>-<br>-<br>Disposals<br>-                     -                     -<br>-<br>-<br>Transfers *<br>-                     -                     -<br>-<br>-<br>At end of the year<br>-                     -                     -<br>15,344<br>15,344<br>SL or RB<br>SL or RB<br>SL or RB<br>10% SL<br>SL or RB<br>**** Rate**<br>-                     -                     -<br>15,344<br>15,344<br>Disposals<br>-                     -                     -<br>-<br>-<br>Depreciation<br>-                     -                     -<br>-<br>-<br>Impairment<br>-                     -                     -<br>-<br>-<br>Transfers*<br>-                     -                     -<br>-<br>-<br>At end of the year<br>-                     -                     -<br>15,344<br>15,344<br>-                     -                     -<br>-<br>-<br>-                     -                     -<br>-<br>-<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>At beginning of the year<br>**14.3 Net book value**<br>**14.2 Depreciation and impairments**|-                     -                     -<br>15,344<br>15,344<br>-                     -                     -<br>-<br>-<br>-                     -                     -<br>-<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>10% SL<br>SL or RB<br>-                     -                     -<br>15,344<br>15,344<br>-                     -                     -<br>-<br>-<br>-                     -                     -<br>-<br>-<br>-                     -                     -<br>-<br>-<br>-                     -                     -<br>-<br>-|
||-                     -                     -<br>15,344<br>15,344|
||-                     -                     -<br>-<br>-<br>-                     -                     -<br>-<br>-|



## **14.4  Impairment and Revaluation** 

There was no impairment or revaluation of tangible assets. 

## **14.5  Other disclosures** 

(i)   Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii)   Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii)   Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities. 

Not applicable Not applicable Not applicable 

Page 16 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2023 (cont'd)** 

## **Note 15                           Intangible assets** 

The charity does not have any intangible assets (2022 nil). 

## **Note 16                           Heritage assets** 

The charity does not hold any heritage assets (2022 nil). 

## **Note 17                           Investment assets** 

The charity does not have any investment assets  (2022 nil). 

## **Note 18                           Stocks** 

The charity does not have any stock held for resale (2022 nil). 

## **Note 19                           Debtors and prepayments** 

|**Analysis of debtors**|**This year**|**Last year**||
|---|---|---|---|
||**£**|**£**||
|Trade debtors|-|-||
|Other taxation and social security|8,011|5,744||
|Prepayments and accrued income|858|3,153||
|Other debtors|-|-||
|**Total**|8,869|8,897||
|**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|1,505|7,597||-||-|
|Payments received on account for contracts or|||||||
|performance-related grants|-|-||-||-|
|Accruals and deferred income|-|1,980||-||-|
|Taxation and social security|-|1,014||-||-|
|Other creditors|4,350|4,440||-||-|
|**Total**|5,855|15,031||-||-|



Page 17 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2023 (cont'd)** 

## **20.2 Deferred income** 

2023 Nil 

2022 Deferred Income relates to grant monies and subscriptions 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>1,980<br>2,714<br>-<br>1,980<br>1,980<br>-<br>2,714<br>-|
|---|---|
||-<br>1,980|



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

The charity has no provisions for liabilities and charges (2022 nil). 

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

|22.1  Please provide information about the significance of financial instruments<br>(eg. 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.|Not applicable|
|---|---|
||Not applicable|



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

## **23.1  Contingent liabilities** 

The charity has no contingent liabilities (2022 nil). 

## **23.2  Contingent assets** 

The charity has no contingent assets (2022 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>45,978<br>41,305<br>-<br>-|
|---|---|
||45,978<br>41,305|



Page 18 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2023 (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|14,922|127,018|(113,197)|||-|28,743|
|Restricted Funds|R|-|-|-|-||-|-|
|Designated Funds|UR|20,249|-|-|-||-|20,249|
|**Total Funds**||35,171|127,018|(113,197)|-||-|48,992|



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

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



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 2023 (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  (2022 nil). 

## **28.2 Trustees' expenses** 

No trustee expenses have been incurred (2022 nil). 

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

There have been no related party transactions in the reporting period (2022 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 (2022 nil). 

Page 20