## **BRIGHTON FESTIVAL CHORUS** 

CHARITY NUMBER 1173302 

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 



**BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2025 

## **Contents** 

|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8-19|





**BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2025 

## **Reference and administrative details** 

Trustees Fiona McNae - Chair appointed 21 January 2025 Richard Blows - Chair resigned 21 January 2025 Lucy Brett - Vice-Chair Christine Miller - Treasurer Tim Rounding Alastair Deighton Guy Davidson Lucy Reeve - appointed 21 January 2025 Alison Schulte - resigned 12 January 2025 Tim Evans - appointed 21 January 2025 Emily Smith - resigned 16 October 2024 Principal Address The Pools Shoreham Rd Henfield BN5 9SE 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 36a Goring Road Goring by Sea Worthing West Sussex BN12 4AD 

Page 1 



## **BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2025 

## **Trustees' Report** 

The Trustees present the annual report together with the financial statements of the charity for the year ended 31 July 2025. 

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** 

Brighton Festival Chorus’ 57[th] full season promised three Own Promotion (OP) concerts and three hires from the BPO, Gubbay/RGLive and Brighton Festival, several old favourites and one new totally unknown work. This season was nicely balanced between London and Brighton concerts. 

At the January 2025 AGM, Richard Blows stepped down from the Chair role after leading the Committee in exemplary fashion for 7 years. He was instrumental in transitioning the Chorus from a ‘choir for hire’ to a self-supporting arts organisation, promoting its own concerts in Brighton and establishing us in London. He put the Chorus on a new solid footing, setting us up to succeed in a new arts environment. We are grateful for his significant contribution. Fiona McNae succeeded Richard in the Chair role. 

We were delighted that Gavin Roberts was appointed in January 2025 as accompanist to the Chorus. A professor and staff pianist at the Guildhall School of Music and Drama, Gavin is also the Founder and Artistic Director of Song in the City – a charity which works to connect new communities and audiences with classical music. What a privilege to have such a new addition to our professional team. 

The Chorus has sung the Mozart _Mass in C minor_ 5 times in venues as varied as St Bartholomew’s in Brighton and the Auditorio Manuel De Falla in Grenada Spain, spanning some 40 years of BFC history. The 6[th] outing in October would be at Cadogan Hall under James’ baton with the Royal Philharmonic Orchestra. This was our 3[rd] visit to Cadogan Hall in the last couple of years and the second OP there. The programme included Mozart’s Clarinet Concerto with Katherine Lacey and the Youth Choir sang Mozart’s _Ave Verum_ . Thanks to some very efficient marketing the concert was a virtual sell-out and all bodes well for future visits. 

Soon came Christmas and our annual Yuletide concert. A sell-out again and popular too with the Chorus and Youth Choir. It was a mix of traditional seasonal music, carols and chorus items such as James’ arrangement of _In the Bleak Midwinter_ (and its simultaneous release as a single on Spotify) not to mention the potential to conduct the Royal Philharmonic Orchestra and Chorus in the _Hallelujah_ chorus and some truly awful jokes, making for a super fun-filled afternoon. 

2025 was the Brighton Philharmonic Orchestra’s centenary year and we were honoured to accept their invitation to a very special concert in February - a performance of Walton’s _Belshazzar’s Feast_ . This piece has a special place in the hearts and minds of the Chorus as it was performed at BFC’s very first concert, conducted by the composer himself. So, we were very excited to take part and it was a thrilling performance with a terrific conductor, Ben Gernon and soloist Cody Quattlebaum, he of the hair and boots! 

Page 2 



**BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2025 

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

A month later, March saw us at the Royal Festival Hall for a _Carmina Burana_ with James on the podium. It’s always exciting to sing at venues such as Royal Festival Hall and Royal Albert Hall but being conducted by our own Music Director makes for a very special occasion. 

We were delighted to be asked to perform in the Brighton Festival again this year – though the work requested was unusual. It was a work that had had just two performances worldwide, one in America and one in Birmingham, UK, _Vespers of the Blessed Earth_ by John Luther Adams, and it was to prove a challenge. This work which attempts to express grief over environmental destruction and personal loss, while also celebrating the beauty and resilience of the Earth, proved both stretching for the 3 choirs we divided into, and the 4[th] choir who joined us for the day… and brought a mixed response from the audience. At best, we exercised our time keeping skills, worked on singing something very challenging and contemporary in 3 choirs, and perhaps stretched our idea of who we are and the nature of the works we can take on. Thanks are due for the brilliant collaboration with Jack Apperley who supported James extensively in the rehearsals, and to Gavin, our new accompanist, who also provided support by taking one of the sectionals each week. A sterling team effort! 

It was a relief when we finally reached the sunlit uplands of the Duruflé _Requiem_ and relaxed into enjoying rehearsing the sort of work we know so well. BFC performed this beautiful work most recently with the Orchestra de Picardie in Abbaye de Saint-Riquier in France in 2018, with three previous performances in the UK. This time we partnered with the City of London Sinfonia at Cadogan Hall to give a really enjoyable performance and praise came from all round. Perhaps we learned less from this than from the Luther Adams piece, and were less challenged but had more opportunity to sing in our heartland and be confident that we could do it so well. Alexandra Wood’s _Lark Ascending_ was a sublime accompaniment and Cadogan Hall is starting to feel more like our home from home in London. 

Our ongoing support of Brighton Festival Youth Choir included involvement in the Cadogan and Christmas concerts and concluded with their annual fundraising recital at BSMS. We are grateful to them for their performances and look forward to continuing to support the young people in the Youth Choir next year. 

Our Summer Pimms and Cake party closed out a very varied and rich year. 

Thanks to the Committee, non-Trustee officers, our professional staff – James, Fergus and Gavin, to the orchestras we have sung with, our customers (the Festival, Gubbay/RGLive and the BPO) and to all the 180 members of the Chorus. 

Thanks also to all the people who supported our work – Friends, donors and audience members. None of this would be possible without this brilliant support. 

Here’s to 2025-26 and all the singing it brings! 

Richard Blows                      Fiona McNae former BFC Chair                 current  BFC Chair 

Page 3 



BRIGHTON FESTIVAL CHORUS
Annual accounts for the year ended 31 Jul 2025
Trustees. Report cont'd
Treasurer's Report
This year the Chorus recorded a surplus of £10.392. less than the £12.862 from the previous year, but
nevertheless a very healthy resutt, marking three years of surpluses. These three years have had two
elements in common. It was three years ago that the higher rate of subscription came into effect and in
each of these vears there was no Sprinq Own Promotion (OP) concert.
The total income of the Chorus increased from £128,808 last year to £137,626 this year resulting mainly
from increased concert income. The ticket sales at the Cadogan Hall Mozart cOn￿rt in October nearly
amounted to the income generated by the Christmas cOn￿rt at the Brighton Dome. This contributed to a
rise in concert income of £15,815 (2025 £82.233. 2024 £66.418>. Member subscriptions, the second
largest Sour￿ of income. barety changed (2025 £39.831. 2024 £39.380), reflecting static membership
numbers. In the previous year the Chorus's income was boosted by a Big Give Arts for Impact campaign
which raised £8,078. The funds raised in this yearfs Big Gtve campaign, £6,833, are being held over until
next year, to be applied when the Choral Reimagined concert takes place.
The total expendrture of the Chorus increased from £115,946 last year to £127,234 this year. The most
significant increase was in concert costs which increased by £7,018 (2025 £93,723 2024
£86,705). However, the per￿ntage of those costs to tolal income remained almost the same as the
previous year, 670/01680/0. There was also an increase in professional staff costs because this year's
reDertoire required split rehearsals (2025 £24.979. 2024 £20.795).
In terms of the Chorus's OP concerts, the Christmas Concert at Brighton Dome again sold out, so that
breakeven was nearly achieved. The autumn Mozart OP concert at Cadogan Hall was also very
Suc￿sSfUl, nearly achieving a sellout and creating a much smaller than budgeted deficrt. The summer
Duruflé OP in the same venue InCu￿ed a budgeted deficrt. This season's three fee-earning engagements
generated a small surplus. Overall concerts and recordings this year generated a deficit of £11,490
comDared to £20.287 in the Drevious vear.
The accumulated General Funds of the Chorus at the end of the year totalled £51,997 {2024, £41,605).
The surpluses over the last three years have added £37,075 to the funds of the Chorus. It was therefore
possible to authorise a possible release of £10,000 for 202512026 to fund more ambitious projects. The
Chorus also still has £20,249 (2024 £20,249) in the Development Fund which prOV￿eS a sold anchor all
for the Chorus, activities.
Christine Miller
BFC Treas
er
iona McNae
Chair
Date.. z
Lucy Brett
Vice-chair
Date".
2 8/10/ ts-
Page 4

BRIGHTON FESTIVAL CHORUS
Annual accounts for the
ear ended 31 July 2025
Independent Examlnerfs Report to the trustees of Brighton Festival Chorus
I report on the accounts of the charity for the year ended 31 Juty 2025 N%thich are set out on the
pages 7 to 20.
Respective responslbllities of trustees and examlner
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit
is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an
independent examination is needed.
It is my responsibility to=
• examine the accounts under section 145 of the 2011 Act,
. to follow the procedures laid down in the general Directions given by the Charity Commission under
section 145(5)(b) of the 2011 Act: and
. to stste whether particular matters have come to my attentK)n.
Ba818 of Independent examlner'8 report
My examination was carried out in accordance with the general Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented wth those records. It also includes consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you as trustees
conceming any such matters. The procedures undertaken do not provide all the eviden¢8 that would
be required in an audit and consequently no opinion is given as to Nthether the accounts present a
'true and fair view and the report is limited to those matters set out in the next statemenL
Independent oxamlnerfs statement
In connection viith my examination. no matter has come to my attention:
{1) which gives me reasonable cause to t£lieve that in any material respect the requirements..
. to keep accounting records in accordance thith section 130 of the Charities Act 2011. and
. to prepare accounts which accord with the accounting records and comply wth the accounting
requ1￿ments of the 2011 Act have not been met,. or
(2) to which, in my opinion, attention should be drawn In order to enable a proper understsnding of the
accounts to be reached.
Brian Surridge F.C.C.A.
Bolden & Long Chartered Certffied Accountants
36a Goring Road
Goring by Sea
Worthing
West Sussex
BN12 4AD
Date: 17
Page 5

**BRIGHTON FESTIVAL CHORUS** Annual accounts for the year ended 31 July 2025 

## **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||53,721|-|-|53,721|60,446|
|Charitable activities||82,233|-|-|82,233|66,418|
|Other trading activities||170|-|-|170|1,385|
|Investments||1,502|-|-|1,502|559|
|Other|||-|-|-|-|
||**Total**|137,626|-|-|137,626|128,808|
|**Resources expended (Note 6)**|||||||
|**Expenditure on:**|||||||
|Raising funds||5,472|-|-|5,472|3,857|
|Charitable activities||121,616|-|-|121,616|110,720|
|Other trading activities||146|-|-|146|1,369|
|Other||-|-|-|-|-|
||**Total**|127,234|-|-|127,234|115,946|
|**Net (expenditure)/income before**|||||||
|**investment gains/(losses)**||10,392|-|-|10,392|12,862|
|Net gains/(losses) on investments||-|-|-|-|-|
|**Net (expenditure)/income**||10,392|-|-|10,392|12,862|
|**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_**||10,392|-|-|10,392|12,862|
|**_Reconciliation of funds:_**|||||||
|Total funds brought forward||61,854|-|-|61,854|48,992|
|Funds transferred||-|-|-|-|-|
|**_Total funds carried forward_**||72,246|-|-|72,246|61,854|



Page 6 



BRIGHTON FESTIVAL CHORUS
Annual accounts for the year ended 31 July 2025
Section B
Balance sheet
Restricted
Income
funds
Unrestricted
funds
Endowment Total this
funds
year
Total last
year
Flxed assets
Intangible assets
Tangible assets
Heritage assets
Investments
(Note 15)
(Note 14)
(Note 16)
(Note 17)
Total fixed assets
Current assets
Stocks
(Note 18)
Debtors
(Note 19)
Investments
(Note 17)
Cash at bank and in hand (Note 24)
Totsl current assets
10,307
10,307
13,723
84.384
94.691
84,384
94,691
54,333
68,056
Creditors.. amounts falling due within one
year
(Note 20)
22,445
22,445
6,202
Net current asseW(liabilities)
72,246
72,246
61,854
Total assets less current Ilabllltles
72,246
72,246
61,854
Credltors: amounts falllng due after
one year
(Note 20)
Provlslons for Ilabllltles
Total net assets or liabilities
72.246
72,246
61,854
Funds of the Charity
Endowment funds
(Note 27)
Restricted income funds (Note 27)
Unrestricted funds
(Note 27)
Revaluation reserve
72,246
72,246
61,854
Total funds
72.246
72,246
61,854
Signed by two trustees on behalf of all
the trustees
Date of
approval
ddlmmlyyyy
Name
Fiona McNae
Chair
Lucy B￿tt
vi￿chair
Page 7
4,,/.

## **BRIGHTON FESTIVAL CHORUS** 

**Section C                     Notes to the accounts for the year ended 31 July 2025** 

## **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 8 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2025 (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; -   it is more likely than not that the trustees will receive the resources; and 

**Recognition of income** 

- the monetary value can be measured with sufficient reliability. 

- 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 recognition criteria are met. The charity received no performance related grants. The charity received no legacies. 

**Offsetting** 

**Grants and donations** 

**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 goods **performance related grants** or services or met the performance related conditions. **Donated goods, services** Donated goods, facilities and services are not recognised as income, except to **and 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. **Income from membership** Membership subscriptions received in the nature of a gift are recognised in **subscriptions** Donations and Legacies. 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 9 



## **BRIGHTON FESTIVAL CHORUS** 

**Section C                     Notes to the accounts for the year ended 31 July 2025 (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 10 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2025 (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|5,935|-|-|5,935|10,020|
|**and legacies:**|Gift Aid|7,955|-|-|7,955|8,546|
||Legacies|-|-|-|-|-|
||General grants provided by||||||
||government/other charities|-|-|-|-|2,500|
||Membership subscriptions and||||||
||sponsorships which are in substance||||||
||donations|39,831|-|-|39,831|39,380|
||Donated goods, facilities and services|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|53,721|-|-|53,721|60,446|
|**Charitable**|Concerts|82,233|-|-|82,233|66,418|
|**activities:**|Recordings|-|-|-|-|-|
||Other||-|-|-||
||**Total**|82,233|-|-|82,233|66,418|
|**Other trading**|Other Trading Activities|170|-|-|170|1,385|
|**activities:**|Other|-|-|-|-|-|
||**Total**|170|-|-|170|1,385|
|**Income from**|Interest income|1,502|-|-|1,502|559|
|**investments:**|Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|1,502|-|-|1,502|559|
|**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**||137,626|-|-|137,626|128,808|
|**Other information:**|||||||



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

Page 11 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2025 (cont'd)** 

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

The charity received no government grants (2024 nil). 

**This year Last year £ £** The charity received grants from other charitable foundations as follows: - Big Give Arts for Impact 2,500 - 2,500 

## **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 12 



## **BRIGHTON FESTIVAL CHORUS** 

|**Section C**|**Notes to the accounts for the year ended 31**|**Notes to the accounts for the year ended 31**|**July**|**2025 (cont'd)**|**2025 (cont'd)**|||
|---|---|---|---|---|---|---|---|
|**Note 6**|**Analysis of expenditure**|||||||
||||**Restricted**|||||
|||**Unrestricted**|**income**||**Endowment**|||
|||**funds**|**funds**||**funds**|**Total funds**|**Prior year**|
||**Analysis**|**£**|**£**||**£**|**£**|**£**|
|**Expenditure on**|Incurred seeking donations|971||-|-|971|786|
|**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|4,501||-||4,501|3,071|
||Start up costs incurred in generating new|||||||
||source of future income|-||-|-|-|-|
||Database development costs|-||-|-|-|-|
||Other trading activities|146||-|-|146|1,369|
||Investment management costs|-||-|-|-|-|
||Intellectual property licencing costs|-||-|-|-|-|
||Rent collection, property repairs and|||||||
||maintenance charges|-||-|-|-|-|
||**Total expenditure on raising funds**|5,618||-|-|5,618|5,226|
|**Expenditure on**|Concerts|119,096||-|-|119,096|107,565|
|**charitable**|Governance Costs|2,520||-|-|2,520|3,155|
|**activities**||||||||
||**Total expenditure on charitable activities**|121,616||-|-|121,616|110,720|
|**Separate material**|Examination of Financial Statements|725||-|-|725|700|
|**item of expense**|Depreciation and Amortisation|-||-|-|-|-|
||Insurance|563||-|-|563|461|
||Other Governance Costs|1,232||-|-|1,232|1,994|
||**Total Governance Costs**|2,520||-|-|2,520|3,155|
|**Other**||-||-|-|-|-|
||**Total Other Costs**|-||-|-|-|-|
|||||||||
|**TOTAL EXPENDITURE**||127,234||-|-|127,234|115,946|
|**Other information:**||||||||



The charity does not analyse its expenditure by activity. 

Page 13 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2025 (cont'd)** 

## **Note 7 Extraordinary items** 

The charity does not have any extraordinary items (2024 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 (2024 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|725|700|
|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 (2024 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 (2024 nil). 

## **Note 13 Grantmaking** 

The charity has not made any material grants or donations (2024 nil). 

Page 14 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2025 (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 15 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2025 (cont'd)** 

## **Note 15                           Intangible assets** 

The charity does not have any intangible assets (2024 nil). 

## **Note 16                           Heritage assets** 

The charity does not hold any heritage assets (2024 nil). 

## **Note 17                           Investment assets** 

The charity does not have any investment assets  (2024 nil). 

## **Note 18                           Stocks** 

The charity does not have any stock held for resale (2024 nil). 

## **Note 19                           Debtors and prepayments** 

|**Analysis of debtors**|**This year**|**Last year**||
|---|---|---|---|
||**£**|**£**||
|Trade debtors|-|-||
|Other taxation and social security|7,945|9,750||
|Prepayments and accrued income|2,362|3,973||
|Other debtors|-|-||
|**Total**|10,307|13,723||
|**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|10,757|1,862||-||-|
|Payments received on account for contracts or|||||||
|performance-related grants|-|-||-||-|
|Accruals and deferred income|-|-||-||-|
|Taxation and social security|510|-||-||-|
|Other creditors|4,345|4,340||-||-|
|**Total**|15,612|6,202||-||-|



Page 16 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2025 (cont'd)** 

## **20.2 Deferred income** 

|**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>-<br>1,980<br>6,833<br>-<br>-<br>1,980<br>-|
|---|---|
||6,833<br>-|



Amounts added comprise funds raised through a Big Give Arts for Impact campaign to be used to support concerts in the year ending 31 July 2026. 

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

The charity has no provisions for liabilities and charges (2024 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 (2024 nil). 

## **23.2  Contingent assets** 

The charity has no contingent assets (2024 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>-|
|---|---|
||84,384          54,333|
||-<br>-|
||84,384<br>54,333|



Page 17 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2025 (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_ 

|||**Fund**|||||**Fund**|
|---|---|---|---|---|---|---|---|
||**Type**|**balances**|||||**balances**|
||**PE, EE**|**brought**<br>||||**Gains and**|**carried**|
||**R or U***|**forward**|**Income**|**Expenditure**|**Transfers**|**losses**|**forward**|
|**Fund names**||**£**|**£**|**£**|**£**|**£**|**£**|
|Unrestricted - General|U|41,605|137,626|(127,234)||-|51,997|
|Restricted Funds|R|-|-|-|-|-|-|
|Designated Funds|U|20,249|-|-|-|-|20,249|
|**Total Funds**||61,854|137,626|(127,234)|-|-|72,246|



## **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, including special trusts, of the charity; and U - unrestricted funds_ 

|||**Fund**|||||**Fund**|
|---|---|---|---|---|---|---|---|
||**Type**|**balances**|||||**balances**|
||**PE, EE**<br>**R or U***|**brought**<br>**forward**|**Income**|**Expenditure**|**Transfers**|**Gains and**<br>**losses**|**carried**<br>**forward**|
|**Fund names**||**£**|**£**|**£**|**£**|**£**|**£**|
|Unrestricted - General|U|28,743|128,808|(115,946)||-|41,605|
|Restricted|R|-|-|-|-|-|-|
|Designated Funds|U|20,249|-|-|-|-|20,249|
|**Total Funds**||48,992|128,808|(115,946)|-|-|61,854|
|||||||||



The Designated Funds are the balance of monies raised during the 2018 BFC50 Appeal to celebrate the Chorus' 50th anniversary. They are being held to provide financial security for Chorus' ongoing operations. 

Page 18 



## **BRIGHTON FESTIVAL CHORUS** 

## **Section C                     Notes to the accounts for the year ended 31 July 2025 (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  (2024 nil). 

## **28.2 Trustees' expenses** 

No trustee expenses have been incurred (2024 nil). 

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

There have been no related party transactions in the reporting period (2024 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 (2024 nil). 

Page 19