The British Flute Society Charitable Incorporated Organisation Registered Charity Number 1178279
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2022
Report of the Trustees
Objectives
The objectives of the British Flute Society (BFS) are to advance the education of the public in the art and science of music and in particular the art and science of flute playing in all its aspects. With respect to this objective, the BFS is an inclusive community which strives to connect the members and the flute traders.
Benefit
The purpose of the BFS is to increase the understanding of the flute and flute music, grow and connect the membership community in Britain and beyond, and provide guidance to help members to grow.
No harms have arisen from the charitable purposes. Trustees continue to monitor for conflicts of interest, especially regarding promotion and publication. No private benefit has arisen from the charitable purposes. The trustees continue to have regard to the Charity Commission’s public benefit guidance. Members and trustees are committed to furthering the aims of the charity.
Public
In the widest sense the BFS’s participatory events, journal, videos and other online resources provide a pool of accessible resources that engages, inspires, and educates the public about the flute, musicianship, and creativity. The public benefits are therefore:
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Advancement of education
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Advancement of arts and culture
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Advancement of the community that supports these
Members
Our beneficiaries are the members of the Society and more generally performers and teachers of the flute. Membership is open to anyone interested in furthering the purpose of the BFS by way of a small annual subscription.
To increase accessibility, there are a number of membership concessions in place. To help support members in financial hardship to access the Competitions and receive BFS membership, in 2021 the BFS introduced a ‘Sponsor a Player’ initiative where
members were asked if they could donate to allow someone less fortunate to participate. The BFS Council is extremely grateful to all who have contributed. As a result of their generosity, as of the end of 2022, 12 people have been able to participate and join the BFS, and any remaining funds have been ring fenced to allow access for future events.
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The annual membership subscription secures access to a range of resources including:
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3 issues of Pan Journal mailed to each member, as well as digital access and access to an online archive spanning nearly 40 years (an online-only subscription is available for international members);
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Access to our online members’ area, which includes various series of educational video content, from technique warm ups to our ‘In Conversation With…’ series;
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Discounts for BFS events and with various companies and institutions;
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Access to a directory of members to facilitate networking;
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Connections with Area Representatives to participate in local events and meetups;
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Listing of members’ events in Pan Journal, online and on social media;
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Opportunity to share member news in Pan - from a competition win to a new release or professional update;
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Ability to enter the annual Competitions;
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Free classified ads in Pan Journal;
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Input into a range of aspects of BFS life.
In the period 01.01.22 to 31.12.22 the BFS membership saw the following: 156 new members 528 membership renewals 46 confirmed cancellations
175 passed due members (primarily due to PayPal issues that led to an increase in lapsed members as they moved over to the new payment system)
Finance
The financial result for 2022 was a profit (£18,698). In 2022 continuing income from memberships was sufficient to meet the net cost of three issues of 'Pan', the BFS Competitions and support costs.
Financial position at year end was £68,863.
Policy on reserves
The Council reviews the charity's ongoing costs and income, together with special requirements, and aims to maintain an appropriate level of unrestricted reserves at all
times. This is measured in terms of the net cost of at least one issue of ‘Pan’ and a few months' ongoing support costs. The free reserves at 31 December 2022, were £36,841 and are considered sufficient. The Council are, however, mindful of the risks to which the charity is exposed, as is discussed later in this document.
Going concern
The Council has prepared financial projections for twelve months from the date of this Report, based on all information currently available, and has sought advice on its responsibilities should sufficient financial resources no longer be available. The basis on which the financial statements have been prepared, in view of the current uncertainties affecting the charity's future income and costs, is set out in Note 1 to the Financial Statements.
Financial Statements
The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.
Charities (Accounts and Reports) Regulations 2008
The financial statements 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 in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following 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 in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Future Plans
The council has decided to try to hold as many live events as possible. We are hopeful that 2022’s will be the last competition to be held online and feel that, if it is safe to do so, the competition will subsequently be held live, over two days. As for other live events, we understand that some members will find it difficult to attend, and therefore it might be prudent to have a hybrid approach to events so more distant members can access the events from their homes.
Continuing to streamline and simplify the administration and finance systems is a priority, with a better shared understanding by the Council of all tasks involved in running the charity. The Council will actively look to encourage new trustees with a wide range of skills who can effectively help support this. The Council aims to ‘future-proof’ the BFS, and also plan to update policies and trustee training (eg. safeguarding). We are actively searching for a legal advisor who can guide the charity through issues that arise.
Structure, Governance and Management
Governing Document
The British Flute Society is a charitable incorporated organisation and was registered on 8 May 2018. It is a membership charity, governed by its constitution. The charity's trustees are its Council Members, appointed by the members.
Legal name
The charity’s legal name is called “THE BRITISH FLUTE SOCIETY” and is abbreviated to “BFS”.
Recruitment and appointment of new trustees
Trustees (Council Members) are elected by the members of The British Flute Society. There must be at least five and no more than seventeen. Each year one third of the trustees retire by rotation, and are eligible for re-election. The Council may co-opt additional Council Members, up to the maximum of seventeen.
Trustees
The charity’s trustees are appointed by the council and membership. The trustee appointments in 2022 were as follows:
----- Start of picture text -----
NAME DATE DATE OF ELECTION / RE-ELECTION POSITION
APPOINTED RESIGNATION DETAILS
Lisa Nelsen 18 August 2018 Re-elected as Chair Nov Chair
2021
Gavin Stewart 20 December Appointed as Vice Chair Vice chair (Sept
2020 Nov 2022 2022)
Appointed trustee Nov Membership
2021 Secretary
Sarah Heard 10 October Appointed trustee Nov Treasurer
2021 2021
Elizabeth 6 September Reappointed trustee 2022 Vice chair
Wrighton 2020 (March 2021 -
Sept 2022)
Susan Torke 30 June 2019 Reappointed trustee Nov Secretary
2021 and secretary in Nov
2022
Kate Cuzner 2000 Reappointed trustee 2022
Nicola Rossiter 30 June 2019 12 August 2022 Interim treasurer
Membership
secretary
Matthew Oct 2020 14 July 2022 Legal Advisor
Henderson
Rachel Smith 29 June 2022
----- End of picture text -----
New trustees are supported through induction by the council, and given support in understanding the charity’s constitution and their fiduciary duties by our legal advisor, should they require it. The charity are members of NCVO which hosts a catalogue of resources supporting capacity building. It is considered that all Trustees and any others who could be understood to be ‘managers’ in the activities and affairs of the Charity - as defined in Schedule 6 of the Finance Act 2010 - have completed declarations confirming that they are ‘fit and proper’ persons under the terms of the Finance Act 2010.
Operations
Susan Torke Charity Secretary. Appointed November 2021 Sophie McGrath Communications. Appointed November 2018 Carla Rees Editorial services for Pan
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Council has identified the following to be the principal risks facing the charity:
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Advertising revenue for ‘Pan’ dropped after the March 2021 edition. This improved in 2022 and is currently a minimal risk.
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There were continued issues with systems changing or being down in the previous year; this is now mostly only affecting subscription services. The Council have worked hard to source missed copies and send these to the institutions affected.
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The Council recognises the current income and expenditure is unsustainable and are working to improve expenditure controls by looking at cost savings across the charity, and also ways to raise funds through fundraising and similar activities. We are actively searching for a new council member to fulfill a fundraising position.
Ordinary meetings of Council members in 2022 took place on:
16 January, 3 April, 18 September, 6 November, 20 November (AGM).
All meetings were held online via Zoom.
Reference and Administrative Details
Registered Charity Number: 1178279
Principal Address: 80 Willow Crescent, Market Harborough, Leicestershire, LE16 9DT
Activities during the 2022 financial year
Pan
Three issues of the magazine were published, one at the beginning of March, July and November. Each issue contained flute-related articles, news relating to the activities of BFS members, and reviews of material from artists and composers, including new books, music and gadgets.
The purpose of Pan is to:
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Create an academic resource for flute
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Share news amongst the flute community
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Receive feedback from members
Pan directly helps further the Society’s objectives of advancing the education of the public in the art and science of music through its content and contributions. It also acts as a means for sharing news amongst the flute community, and provides a way for members to interact through member contributions.
The March 2022 issue included content such as: an interview with Emily Beynon; remembering Franz Doppler on his 200th birthday; investigating the flute in Donizetti’s Lucia; recollections of Alain Marion; ideas for livening up your practising; the first instalment of a biography of legendary flutemaker Albert Cooper, written by Trevor Wye; the OHMI Trust on playing the flute with disabilities; behind the scenes commissioning new music.
The July 2022 issue paid tribute to William ‘Wibb’ Bennett, with a special celebration of his life by members of the global flute community. Also in this issue were articles such as: a beginner’s guide to meditative music-making; Conrad Asman on his new work for piccolo; discovering the eFlute Festival; the effect of the pandemic on freelance players; the performance history of Prokofiev’s Sonata for Flute and Piano in D Major Opus 94; Publisher Spotlight on Edition Svitzer.
The November 2022 issue featured articles on topics such as: mastering your breathing; exploring extended techniques; a closer look at Piazzolla’s Histoire du Tango; an introduction to Franz Anton Hoffmeister; part 2 of Trevor Wye’s biography of flutemaker Albert Cooper; Publisher spotlight on Edition Cossack; an interview with composer Halit Turgay.
Online Competitions
Due to the Covid pandemic, the BFS Competitions 2022 were held online. The competition continued with the established categories of School Performer (13 years and under) (31 entrants), Young Performer (14-18 years) (42 entrants), and Young Artist (19-24 years) (31 entrants). The BFS also continued to offer the Adult Amateur category that was introduced in the 2021 online competition (25 years and over) (12 entrants). There was a new non-competitive category for Young Players to gain feedback on their performance (4 entrants). The entry fee for all categories was £12.50, except the Young Player which was £5. All entrants were required to be a BFS member. The BFS council were able to provide financial aid if cost was a barrier to entry via the ‘Sponsor a Player’ initiative.
In addition to prizes for first, second and third place in each category, four special prizes were awarded from across the whole competition: Best piccolo performance, Best low flute performance, Best performance of a piece by a woman composer, and Best performance of a piece by a composer in a historically underrepresented group. The Pearl Prize was awarded to the playing showing most potential from any of the competitive categories, and the Musician’s Answering Service Prize was awarded to the most outstanding UK-based competitor in the 2022 Young Artist category. The winners are listed below.
In total, 120 competitors entered from across the UK, as well as from Europe (for example the Republic of Ireland, Ukraine, Portugal and Russia) and the wider world (including Iran, Hong Kong and the USA). Competitors made their entries by submitting a video performance of their programme. These were then shortlisted, ready for final judging by the adjudicators. On March 13 (School and Young Performers), and March 20 (Young Artists and Adult Amateurs), the competition events were shown via Zoom free of charge. The video performances were shared and the competitors also chatted to Lisa Nelsen, our Chair, giving the Zoom audience a chance to get to know a little about each of them. There was a fantastic supportive atmosphere, with great comments added by viewers and council members in the Zoom chat throughout both days. Richard Shaw provided informative updates in the chat about the repertoire played, and there was continuous live-posting on BFS social media by Communications and Advertising Manager Sophie McGrath. At the end of each day, the adjudicators gave their thoughts and the category prize winners were announced. Over the two weekends 333 people joined the events online - an increase from 239 in 2021.
Prize Winners
School Performer
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1st Prize - Manni Geng
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2nd Prize - Emme Hensel
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3rd Prize - Mayukhjit Chakraborty
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Highly Commended - Hanhan Qu and Kwan Leanne Yi
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Commended - Ailish Steele, Eli Duncan Padgett, Jacob Phillips
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Audience Vote 1st Prize - Eli Duncan Padgett
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Audience Vote 2nd Prize - Susannah Hunt
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Audience Vote 3rd Prize - Emme Hensel
Young Performer
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1st Prize - Nikka Gershman-Pepper
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2nd Prize - Eva Barkova
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3rd Prize - Joseph Geary
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Highly Commended - Viviane Ghiglino
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Commended - Mayuri Swaminathan, Amy Cleverly, Georgia Campbell, Emily Moores
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Audience Vote 1st Prize - Josie Annikki Wakefield
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Audience Vote 2nd Prize - Rozhan Farajianarkouli and Nikka Gershman-Pepper
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Audience Vote 3rd Prize - Eva Barkova
Young Artist
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1st Prize - Wong Ka Wing Karen
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2nd Prize - Anna Ryan
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3rd Prize - Tamsin Reed
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Highly Commended - Ondina Osterdahl
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Audience Vote 1st Prize - Wong Ka Wing Karen
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Audience Vote 2nd Prize - Katie Bartels
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Audience Vote 3rd Prize - Amelia Donovan
Adult Amateur
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1st Prize - Victoria Earthey
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2nd Prize - Hannah Lindsey - Clark
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3rd Prize - Marion Gough
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Highly Commended - Jake A Keller
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Commended - Julie Crombie
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Audience Vote 1st Prize - Hannah Lindsey Clark
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Audience Vote 2nd Prize - Marion Gough
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Audience Vote 3rd Prize - Victoria Earthey
Special Awards
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Musicians Answering Service Prize - Anna Ryan
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Pearl Prize - Jacob Phillips
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Best piccolo performance - Maia Roberts, Georgie Campbell (highly commended)
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Best low flute performance - Rachel Foyle
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Best performance of a piece by a woman composer - Emily Moores
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Best performance of a piece by a composer in a historically underrepresented group - Aaliyah Hanif
The event would not have been possible without the hard work of the volunteers and council members involved, as well as the adjudicators who were:
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Daniel Shao and Julie Maisel for the School and Young Performers
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Kersten McCall and Emer McDonough for the Young Artists
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Atarah Ben-Tovim and Joss Campbell for the Adult Amateurs
With appreciation to the prize sponsors: All Flutes Plus, ALRY, Beaumont, Benslow Music, Forton Music, Furore, June Emerson, Just Flutes, Musicians Answering Service, New Moon Insurance, Pearl, Tetractys, Wiseman, Wonderful Winds, and Yamaha Music UK.
Atarah’s Legacy Fund Memorial Prize
With the passing of Atarah Ben-Tovim MBE, a legend in the flute community, our former Chair, and supporter of the BFS for almost 40 years, a fund was set up in her name. Established shortly before her death in October 2022, Atarah’s Legacy Fund was introduced in accordance with her wishes, to support the musical education of a Competitions entrant of merit, musical integrity and potential. All entrants could put themselves forward, with the winner to be chosen by the Council and from names offered by the adjudication panel in each category, prioritising a core musicality sensitive to and observant of stylistic differences. The chosen player would not necessarily be a winner of a category, but someone who was deserving of support because of the innate talent that was shown in the competition - and the possible career that could be nurtured if supported. In 2022, we were grateful to receive over £3,000 in donations to this fund.
We also created a ‘Remembering Atarah’ page on the BFS website, where people could donate to Atarah’s Legacy Fund and contribute to a memorial message-board, to create a permanent online memorial of memories and tributes to Atarah.
Practice Challenge
In January the BFS held a sponsored practice challenge. This challenge was open to members and non-members, and was a chance for flautists to learn new skills and ideas through practising the flute. They were encouraged to challenge themselves and received sponsorship; they were able to start on any date from January 1-14 2022 and set their own BFS Practice Challenge goal. There was also the chance to share a video or recording with us to show their progress, but this was not compulsory. As this was open to all, we asked members to spread the word to friends and family and all ages and abilities were welcomed. BFS council members also took part!
Communications updates
The BFS continued to communicate with members, donors, email subscribers and social media followers via emails and e-newsletters, the BFS website, and social media (Facebook, Twitter and Instagram). This was led by Communications and Advertising Manager Sophie McGrath with invaluable support from Andy Blanshard, Gavin Stewart and Emily Myles.
eFlute Festival promotional video
The BFS debuted an eight-minute promotional video at the eFlute Festival, a popular online flute event, in April 2022. The video introduced the BFS and its activities and resources, with contributions from founder Trevor Wye, Chair Lisa Nelsen, former Competitions winner Daniel Shao, and BFS member Hannah Lindsey-Clark, and narration by BFS Trustee Rachel Smith.
Giving Tuesday
On November 29 2022, the BFS took part in Giving Tuesday, a global day of giving. Communications including an email to subscribers, social media posts and a website news article offered guidance on how to support the charity, whether financially or by other means such as volunteering time or sharing content. Thanks to donor generosity, the campaign raised £175.
UK premiere of the Malta Philharmonic Orchestra’s commemorative performance of Fantasia on Greensleeves
The BFS’ social media accounts posted the UK premiere of the Malta Philharmonic Orchestra’s arrangement of Vaughan Williams’ Fantasia on Greensleeves. The video was made to commemorate the 70th anniversary of the Queen and Prince Philip moving from Malta to start their life in the UK, and was recorded in the ballroom of the Phoenicia Malta hotel where they used to dance. Introduced by MPO Principal Flute
Rebecca Hall, the performance featured Hall, MPO Principal harpist Britt Arend and MPO Principal oboist John McDonough - who also arranged the piece, reinterpreting the classic to mark Vaughan William’s 150th anniversary. The video reached 2,700 people on Facebook.
Galway Flute Festival 2022 BFS Awards
In conjunction with our Honorary Patrons, Sir James Galway and Lady Jeanne Galway, the BFS held a competition awarding three auditor places to the 33rd Galway Flute Festival, which took place online from 22 June - 26 June 2022. The festival featured Sir James Galway and Lady Jeanne Galway’s Practical Practice Sessions, interviews, Q&A sessions, and masterclasses and performances with guest artists including Gareth Davis, Nicola Mazzanti, Ulla Miilmann, Karl-Heinz Schulz, Bill McBirne and Marina Piccinini. Entrants were asked to submit a video performance of Gossec’s Tambourin and the Irish traditional Danny Boy . The videos were shortlisted by the BFS council, and the winners chosen by Sir James and Lady Jeanne Galway, who were so impressed by the entries that they decided to award three instead of the anticipated two prize winners. The prize winners were Rozhan Farajianarkouli, Mayukhjit Chakraborty and Joseph Geary.
Passing of BFS President William ‘Wibb’ Bennett OBE
In May 2022, we informed our community with deep sadness that our President William ‘Wibb’ Bennett OBE had died. He had been at the forefront of our community since the inception of the BFS, and we are immensely grateful for all of his inspiration, contribution and support. Our July 2022 issue of Pan celebrated his rich and vibrant life, with tributes, memories and photos shared by some of the many people whose lives he touched.
Announcement of new President and Vice President, Wissam Boustany and Emily Beynon
With the greatest respect for all the support and initiative Wibb gave to the BFS, in the autumn the Council decided to approach two artists to take over the positions of President and Vice President. Wissam Boustany took on the role of President, and Emily Beynon stepped into the vacancy that Wissam had left as Vice President. We announced the news at the start of November, and thanked them for their consideration of their roles, and the involvement in the activities of the BFS that they would like to include in their already busy careers.
AGM Event 2022
The online AGM meeting was held on 20 November, with a live chat as part of our ‘In Conversation With’ series with the charity’s Honorary Patrons Sir James Galway and Lady Jeanne Galway. The lively hour chat was hosted by BFS Chair, Lisa Nelsen, and was a wonderful window into the life of Sir James. The members were treated to precious information regarding how Sir James warms up and how he works on tone studies and scales. He also informed members how important it is to show your uniqueness and not compare yourself with others, and talked about his experience playing concerti with orchestras. He told many stories and expounded on tempo and how he would meet with various conductors to talk about tempi, emphasising that the flautist really has the control and needs to learn to push the tempo forward or to pull back if the conductor is going too fast.
There was ample time for the members to ask questions. These included:
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How would you practise sight reading? Sir James suggested getting the Beethoven Sonatas and playing through them, an idea he learned from Geoffrey Gilbert.
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How do you play very loud in the low register then immediately play softly in the high register? Sir James explained that the embouchure needs to change for every note, and suggested working on Moyse’s Sonorite.
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How do you obtain better tone quality on high B? Sir James referred back to the work one does for embouchure practice.
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Is it good to work on the very high extension notes (past high D) so the other more accessible notes sound better? Sir James said, “Well I don’t!”
Sir James also shared news about his free Sunday classes online. He urged members to sign up, as he was very concerned about the flute community since Covid and wished to bring flautists together with these classes. The session was also live-tweeted via Twitter.
The Galways thanked the BFS trustees for all that they are doing for the members.
Pre-Christmas Concert
On December 4, there was a wonderful evening of music played by four members of the council, Lisa Nelsen, Susan Torke, Kate Cuzner, Emma Cornell and one new member, Paulo Ghiglia. This flute quintet began after the online AGM held in November. The concert was a moment where the council members got together for the first time since lockdown. The concert was held at the Methodist Church in Market Harborough to a
very warm and inviting audience. The church graciously gave the venue for free and £65 was raised for the charity.
BFS Christmas Party
On December 2, our new President Wissam Boustany hosted a BFS Christmas Party in southwest London. Around 30 members attended this free event, which included food, drink and the chance to meet other members.
Easyfundraising
The BFS continues to be registered with easyfundraising, a donation platform which allows users to raise donations for a charity of their choice when they shop online, at no cost to them. To date, the BFS has 15 supporters via the scheme and has raised £79.50. This is an increase of £42.18 from 2021. https://www.easyfundraising.org.uk/causes/britishflutesociety/
Report approved by order of the Board of on 28th October 2023 and signed on its behalf by
Lisa Nelsen – Trustee (Chair)
Gavin Stewart - Trustee (Vice Chair)
Sarah Heard - Trustee (Treasurer)
Independent examiner's report to the Trustees of The British Flute Society (“the CIO”)
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2022.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the CIO’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the CIO as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: Name: Joel David Williams Address: 1 Montrose Avenue, Stretford, Manchester, M32 9LN Date: 9[th] November 2023
The British Flute Society
Statement of Financial Activities for the Year Ended 31 December 2022
| Note s INCOME AND ENDOWMENTS FROM Donations, legacies and membership 2 Charitable Activities 4 Pan Magazine BFS Competitions Flute Day Events Investment income 3 Other income 5 Total EXPENDITURE ON Raising funds 6 Charitable activities 7 Pan Magazine BFS Competitions Flute Day Events Total NET (EXPENDITURE) / INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Year Ended 31.12.22 Unrestricted funds £ Year Ended 31.12.22 Restricted funds £ Year Ended 31.12.22 TOTAL £ Year ended 31.12.21 TOTAL £ 37,794 3,070 40,864 66,884 4,820 - 4,820 3,022 1,663 - 1,663 1,992 - - - 29 305 - 305 3 - - - 218 |
|---|---|
| 44,582 3,070 47,652 72,148 18,300 99 18,399 24,516 10,500 - 10,500 15,543 55 - 55 1,985 - - - - |
|
| 10,555 - 10,555 17,528 |
|
| 15,727 2,971 18,698 30,104 21,114 29,051 50,165 20,061 |
|
| 36,841 32,022 68,863 50,165 |
The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.
The British Flute Society
Balance Sheet 31 December 2022
| Note s CURRENT ASSETS Stocks 9 Debtors: Amounts falling due within one year 10 Prepayments and accrued income Cash at bank and in hand TOTAL CREDITORS Amounts falling due within one year 11 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES ACCRUALS AND DEFERRED INCOME 12 NET ASSETS FUNDS 13 Unrestricted funds Restricted funds TOTAL FUNDS |
Year Ended 31.12.22 Unrestricted funds £ Year Ended 31.12.22 Restricted funds £ Year Ended 31.12.22 Total funds £ Year ended 31.12.21 Total funds £ 28 - 28 28 316 - 316 418 - - - - 38,273 32,022 70,295 63,970 |
|---|---|
| 38,617 32,022 70,639 64,416 |
|
| (326) - (326) (7,919) 38,291 32,022 70,313 56,497 |
|
| 38,291 32,022 70,313 56,497 (1,450) - (1,450) (6,332) |
|
| 36,841 32,022 68,863 50,165 |
|
| 36,841 - 36,841 21,114 - 32,022 32,022 29,051 |
|
| 68,863 68,863 68,863 50,165 |
The financial statements were approved by the Board of Trustees and authorised for issue on 29/10/ 2023 and were signed on its behalf by:
Lisa Nelsen – Trustee (Chair)
Sarah Heard - Trustee (Treasurer)
The British Flute Society
Notes to the financial statements for the Year Ending 31 December 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
There are material uncertainties affecting the future income and costs of the charity. The charity has always been reliant on both financial resources and the work of volunteers: the continuing availability of suitable volunteers in future is also uncertain.
Subject to these uncertainties, the Council's current financial projections indicate that the charity should have sufficient unrestricted reserves to continue operating for at least twelve months from the date of this Report. The Financial Statements are therefore prepared on the going concern basis.
Since BFS has no non-current assets, impairment of assets has already been recognised and there are no significant third-party liabilities, preparing the Financial Statements on an alternative basis would make no material difference to a user of the Financial Statements.
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
The Charity constitutes a public benefit entity as defined by FRS102.
Areas of Judgement or Estimation
The preparation of the financial statements in line with the Charites' SORP and FRS102 requires the Trustees' to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenditure.
The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The trustees do not consider that there are any estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Annual and six-year membership subscriptions are credited to income over the period to which they relate. Life memberships are credited to income over a period of fifteen years. Any Gift Aid associated with membership subscriptions is credited to income in the year in which the relevant subscriptions are received.
The various, often significant, contributions made by volunteers (including Trustees) are not recognised in income.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Debtors
Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.
Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to
the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Taxation
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
2. DONATIONS AND LEGACIES
| Donations and legacies Gift Aid Subscriptions Members’ Fundraising Events Comparatives for donations and legacies Donations and legacies Gift Aid Subscriptions Members’ Fundraising Events |
Year Ended 31.12.22 £ Unrestricted Year Ended 31.12.22 £ Restricted Year Ended 31.12.22 £ TOTAL Year ended 31.12.21 £ TOTAL 6,014 3,070 9,084 30,264 - - - 98 31,755 - 31,755 36,512 25 - 25 10 |
|---|---|
| 37,794 3,070 40,864 66,884 Year Ended 31.12.21 £ Unrestricted Year Ended 31.12.21 £ Restricted Year Ended 31.12.21 £ TOTAL Year ended 31.12.20 £ TOTAL 1,213 29,051 30,264 - 98 - 98 - 36,512 - 36,512 28,768 10 - 10 - |
|
| 37,833 29,051 66,884 28,768 |
3. INVESTMENT INCOME
| Deposit account interest | Year Ended 31.12.22 £ Year ended 31.12.21 £ 305 3 |
|---|---|
| 305 3 |
4. INCOME FROM CHARITABLE ACTIVITIES
| Year Ended | Year ended | ||
|---|---|---|---|
| 31.12.22 | 31.12.21 | ||
| £ | £ | ||
| Advertising Revenue | Pan Magazine | 4,820 | 3,022 |
| Competition Entry Fees | BFS Competitions | 1,663 | 1,992 |
| Programme and Other Sales | Flute Day Events | - | 29 |
| 6,483 | 5,043 | ||
| 5. OTHER INCOME | |||
| Year Ended | Year ended | ||
| 31.12.22 £ | 31.12.21 £ | ||
| Exceptional items (sponsorship) | - | - | |
| Uncategorised income | - | 218 | |
| - | 218 | ||
| 6. RAISING FUNDS | |||
| Raising donations and legacies | |||
| Year Ended | Year ended | ||
| 31.12.22 £ | 31.12.21 £ | ||
| Support costs (services) | - | - | |
| Events | 486 | - | |
| Bank and Credit Card Charges | 452 | 1,044 | |
| Communications | 8,770 | 9,733 | |
| Compliance Costs | 450 | 200 | |
| Council Members’ Expenses | 36 | 93 | |
| Purchases | 460 | 372 | |
| Insurance | 173 | 34 | |
| Mail Handling | 4,708 | 4,631 | |
| Meetings | - | 415 | |
| Website development | 1,181 | - | |
| Refunded incorrect payments | 1,683 | 3,280 | |
| Secretarial | - | 2,831 |
Sundry Expenses
| - | 1,883 |
|---|---|
| 18,399 | 24,516 |
Compliance costs
| Independent Examiners Fee NCVO |
Year Ended 31.12.22 £ Year ended 31.12.21 £ 200 200 250 - |
|---|---|
| 450 200 |
7. CHARITABLE ACTIVITIES COSTS
| Pan Magazine BFS Competitions Comparatives for charitable activities costs Pan Magazine BFS Competitions |
Direct Costs £ Support Costs £ Totals £ 10,500 - 10,500 55 - 55 |
|---|---|
| 10,555 - 10,555 Direct Costs £ Support Costs £ Totals £ 15,543 - 15,543 1,985 - 1,985 |
|
| 17,528 - 17,528 |
8. TRUSTEES’ RENUMERATION AND BENEFITS
There were no trustees’ renumeration or other benefits for the year ended 31 December 2022 nor for the period ended 31 December 2021.
Trustees’ expenses
| Trustees’ expenses | |||
|---|---|---|---|
| Year Ended | Year ended | ||
| 31.12.22 | 31.12.21 | ||
| £ | £ | ||
| Trustee’s expenses | 36 | 93 | |
| Secretary’s Fees | - | 2,813 | |
| Secretary’s Travel Expenses | - | - |
In 2022 one trustee was reimbursed in respect of necessary travel expenses (2021 - one trustees).
9. STOCKS
| Year Ended | Year ended | |
|---|---|---|
| 31.12.22 £ | 31.12.21 £ | |
| BFS Merchandise | 28 | 28 |
| 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| Year Ended | Year ended | |
| 31.12.22 £ | 31.12.21 £ | |
| Accounts Receivable | 1,269 | 1,371 |
| Bad Debt Provision | (953) | (953) |
| Other debtors | - | - |
| Sundry debtors and deposits | - | - |
| Gift Aid control account | - | - |
| TOTALS | 316 | 418 |
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Other creditors TOTALS |
Year Ended 31.12.22 £ Year ended 31.12.21 £ - 7,593 326 326 |
|---|---|
| 326 7,919 |
Other creditors includes the current element of membership deferred income and entry fees received in advance of the following year’s Competitions.
12. ACCRUALS AND DEFERRED INCOME
| Deferred Income – Life Memberships Deferred Income – 6 for 5 Memberships TOTALS |
Year Ended 31.12.22 £ Year ended 31.12.21 £ 1,450 2,208 - 4,114 |
|---|---|
| 1,450 6,322 |
13. MOVEMENT IN FUNDS
At 1.1.22 Net movement in funds At 31.12.22 £ £ £
| Unrestricted funds | |||
|---|---|---|---|
| General fund | 21,114 | 15,727 | 36,841 |
| Restricted funds | |||
| Vera Sylvia Wharton fund | 29,051 | - | 29,051 |
| Atarah Ben-Tovim Fund | - | 2,971 | 2,971 |
| TOTAL FUNDS | 50,165 | 18,698 | 68,863 |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 44,582 | (28,855) | 15,727 |
| Restricted funds | |||
| Vera Sylvia Wharton fund | - | - | - |
| Atarah Ben-Tovim Fund | 3,070 | (99) | 2,971 |
| TOTAL FUNDS | 47,652 | (28,954) | 18,698 |
The charity received restricted income in the year ended 31 December 2022 from donations in memory of Atarah Ben-Tovim to Atarah’s Fund. The charity’s unrestricted reserves amounted to £36,841 at 31 December 2022.
Comparatives for movement in funds
| At 1.1.21 | Net movement in funds | At 31.12.21 | |
|---|---|---|---|
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 20,061 | 1,053 | 21,114 |
| Restricted funds | |||
| Vera Sylvia Wharton fund | - | 29,051 | 29,051 |
| TOTAL FUNDS | 20,061 | 30,104 | 50,165 |
| Comparative net movement in funds, included in the | above are as follows: | ||
| At 1.1.21 | Net movement in funds | At 31.12.21 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 20,061 | 1,053 | 21,114 |
| Restricted funds |
| Vera Sylvia Wharton fund TOTAL FUNDS |
- 29,051 29,051 |
|---|---|
| 20,061 30,104 50,165 |
The charity received restricted income in the year ended 31 December 2021 from the will of Vera Sylvia Wharton to enable children of parents of limited means to have lessons and attend events, up to Grade 8 ABRSM level. The charity’s unrestricted reserves amounted to £21,114 at 31 December 2021.
Fund Analysis
The funds designated as restricted are held for the following purposes;
Atarah Ben-Tovim Fund is to benefit entrants to the Annual Competition as described above.
Vera Sylvia Wharton Fund is to enable children of parents of limited means to have lessons and attend events, up to Grade 8 ABRSM level.
14. RELATED PARTY DISCLOSURES
Other than those transactions (trustees' expenses) and changes in indebtedness (the amount due from the unincorporated charity) detailed elsewhere, there were no related party transactions in the year ended 31 December 2022 that require to be disclosed.
15. EVENTS AFTER THE BALANCE SHEET DATE
Competitions 2023 - Our competitions were held in person across two Sundays in February and March of 2023. On 26 February we held our Competitions for our young and school performers at Loughborough Schools Music and on 12 March held our Young Artist and Adult Amateur categories at Royal Birmingham Conservatoire. The first recipient of the Atarah’s Legacy Fund Memorial Prize was selected and they have been using the award to contribute to their lessons.
Interim Chair - Gavin Stewart, Vice-Chair, was nominated by the Council as Interim Chair in June 2023, with an announcement made in the July 23 issue of Pan.
New Council members - Imogen Morrall and Julie Maisel have been co-opted to the Council and will be voted in at the 2023 AGM.
New Officer - Sophie Hooper has been employed as our new officer, initially to help with membership but increasingly taking on new responsibilities such as liaising with Carla Rees on the preparation of Pan.
Area Representatives - We have continued to provide Area Representatives and flute choirs with the opportunity to share news of past and future events through dedicated space in Pan. Work has begun on revamping the role of the Area Reps, and getting the appropriate documentation to support them in place. We hope to be able to provide a series of small scale area events in 2024 as part of the BFS’ 40th Anniversary year, and hope that the BFS membership will be keen to support this.
‘Lizzo Effect’ survey and publicity - In April 2023, we launched a survey exploring the influence of Lizzo on our flute-playing community, with members, email subscribers and social media followers invited to respond. Our preliminary report, which assessed 217 responses, found that 1 in 5 players said she’d had an impact on their playing or attitude to the flute - for example, inspiring them to embrace a range of musical styles, motivating them to keep going with lessons, showing how fun the flute can be to play, and providing representation. Our findings were picked up by BBC Breakfast, who on July 17 ran a piece on Lizzo’s impact which cited our survey and included a visit with our trustee and former Chair Lisa Nelsen as she led a lesson inspired by Lizzo. BFS honorary patron (and Lizzo collaborator) fluting legend Sir James Galway also sent the students a video message which was included in the segment. The piece aired widely on local BBC news in the UK, as well as locations around the world, and resulted in further coverage for the BFS on BBC Radio 5 Live, Yahoo, The Times and more. Lisa Nelsen spoke to the BBC Radio Five Live Drive show and BBC Radio London about the ‘Lizzo Effect’ and the influence of the flute on pop culture, while our findings featured in The Times, Yahoo and MusicRadar articles. Our Vice-President Emily Beynon also spoke on Times Radio’s Cathy Newman Show, discussing the impact of Lizzo, the value of music education and need for funding in schools - and playing a snippet from Dopplers' Fantaisie Pastorale Hongroise.
Pan - Along with access to online content, three issues of Pan will be received by members in 2023 (the March and July issues and forthcoming November issue).
AGM - The AGM event will be held online in November 2022.
APPENDIX A – 2022 AGM Minutes
Minutes from the Online Annual General Meeting of the Council and Members of the British Flute Society
Sunday 20 Nov 2022
Council present: Lisa Nelsen, Chair; Liz Wrighton, Vice Chair; Sarah Heard, Treasurer; Gavin Stewart, Membership Secretary; Susan Torke, Secretary; Kate Cuznor; Emma Cordell;
Apologies: Carla Rees, Sophie McGrath
This was a hybrid meeting with Lisa Nelsen, Liz Wrighton, Susan Torke, Emma Cordell and Kate Cuznor meeting at the home of Lisa Nelsen and all others, members included on line via Zoom.
Re-electing and electing of Council Members (via online Google-form and proxy voting form) Liz Wrighton re-elected
Kate Cuznor re-elected
Gavin Stewart has been appointed Vice Chair
Lisa Nelsen, the Chair welcomed everyone to the meeting and the minutes from the 2021 AGM meeting were approved
Wissam Boustany, newly appointed President of the BFS, thanked the BFS for organising the AGM and for the “Chat with the Galway’s”. He told the members that he is honoured to be the President and he is here for the whole membership. He stands for bringing live events to the membership. He believes that meetings are more productive on-line, but wishes that concerts and classes be live. He will reach out to all of the area reps.
Emily Beynon, newly appointed Vice President of the BFS sent a note as she was not to be able to attend. She is hugely honoured to become VP, will take it very seriously and will support Wissam and aim to inspire the BFS members.
Chair’s Report
Lisa reported that we are very short handed and it makes things tricky when life events happen. She reminded members that they are all volunteers with a few paid roles, and we have to conduct BFS work when our personal life allows it. It would help if we had more people and encouraged members to become involved either on the council or as volunteers. We are actively seeking and need of a legal advisor who has knowledge of charity law. The council is a very friendly group and meetings are online. This is the first time some of us have actually met! Members are encouraged to communicate with us. Live events will be happening again and Lisa announced that the Young Performer and School Performers competition will be at Loughborough Schools Music. The Young Artists and Adult Amateurs will be announced soon. There will be changes to the competition rules as we are going back to it being live. It was reported that the Atarah Fund will be supporting performers in a way that encompasses the passion and beliefs of Atarah Ben-Tovim. This was set up for a performer in any of the categories to benefit from money to go towards lessons or masterclasses. Encouragement of area reps will be very important for the next 18 months, and we have activities to celebrate the 40 years of the BFS. Even though we have a healthy bank account the events need to support themselves.
Secretary’s report
We as a council are committed and determined to future proof the administration and keep impeccable records. Due to covid restrictions, we have all had to work for the BFS remotely and often that has led to having information and records that are needed in different parts of the
country. Because the charity has many rules and regulations, this work continues to challenge us and we work hard to keep the BFS working. For all of us, the issues and problems that we face are sometimes a huge learning curve. We have had a few difficulties and these are some of them…
-
Closing the old unincorporated charity - we all have worked hard to close this, especially Liz Wrighton.
-
Paypal has caused much grief and hasn’t really worked. It doesn’t keep records or link with our membership software and has caused much heartache! So we have decided to close down Paypal as the way to pay for memberships.
-
Pan Postage - this most recently has caused a huge headache. I had taken this challenge on board and worked with the Royal Mail online business account. The issue was that our Printers (3rd party) could not access our OBA and therefore Pan was stuck in limbo and could not be delivered. The issue was that the dates that 3rd parties can access our OBA had expired. The dates can only be set for 5 years and the current trustees did not have passcodes. Finding out what information was needed to get into the account was difficult with Royal Mail has a 7-10 days turn around for email!
-
Our NatWest account was linked to the old charity and needed closing. Figuring out who were signatories was difficult as there have been many council members over the years and have left.
Area reps report
There have not been any local live events due to the Pandemic. The end of 2021 there was a meeting held to see where people would like to go moving forwards. There have been local events starting up and we would like those to be BFS events. Liz will be meeting with area reps to see how these events can be brought into the BFS umbrella. We would like lots of events to be happening locally so everyone can get involved. Members were urged to communicate their ideas.
Treasurer report (overview as recorded in annual report)
The NatWest Bank account was successfully closed and many thanks go to Julie Butler, Julie Twite, Rachel Shirley and David Barton. As a result of this the old BFS charity has been closed. Membership income was sufficient to cover 3 issues of Pan, annual competition and support costs. Our biggest expense continues to be Pan. Subscription income has increased. The advertising revenue has dropped again. This is a stark reminder of the current climate the music industry is facing, entrance fees to the completion also dropped.despite this the completion remains a highlight in the BFS calendar. The principal risk that we are facing is the worrying decline of advertisement revenue as this could affect the publication of Pan and this needs to be addressed. Our Membership data is not migrating into our new system all the time which mean we have incorrect addresses which results in copies of Pannot being delivered and then returned. We therefore have to repost them and this is an additional cost. We need to work and manually input those addresses correctly into Membership Works. We will be working to mitigate these risks. Our priorities for the coming year are to complete the gift aid claim which hasn’t been done for a couple of years.This will greatly increase our income for the charity.
Membership report
It was reported by Gavin that he has taken over as membership secretary as of two months ago. A slow and steady increase of new members was reported. The problems that the charity has faced this year is the payment system, PayPal and the recent Pan delay. The members have been asked to pay via the website only as that will go directly to our database. It was reported that PayPal does not respond to the databases and that has caused huge issues. The members were asked to please cancel your PayPal subscriptions.
Fundraising report
This is a new area for the charity and Imogen Morrel will be joining the council this year to head the fundraising team. It was reported that she will be putting ideas and plans together for the next few years. She will be looking into getting funds from trusts and foundations to give the charity a more sustainable future moving forward.
Communications report
Sophie reported that her role is to promote BFS membership, activities and what the wider flute community are doing, she works with emails, updating the website, and looking after social media. The video that was made in 2001 was also premiered at the e-festival this year. It is a video that can be used to introduce ourselves to the wider world and can use this for many future marketing programmes. She created a new section in the website for members to share their news. There is a new teacher directory for members and there are plans to role that out for the wider community so anyone can search and find a flute teacher using the website. There are plans to create a social media team which would allow Sophie more time to create strategies on growing the charity. There are also plans to focus on what the members are doing and highlighting their activities on social media. There were 16000 unique visits to the website, 56,000 page views, 2/3rds of these were from the UK and the rest from EU and USA. 44,000 visits on Facebook. The biggest spike is always around the competition times. 200,000 Twitter impressions, 8500 reaches on instagram.
Thanks were given to Carla Rees and Nick for designing Pan and especially for all the extra content that was added to keep the community engaged during the Pandemic.