THE BAROQUE COLLECTIVE Trustees, Annual Report for the period From: To: l October 2023 30 September 2024 Charity name: The Baroque Collective Charity reglstration number: 1188828 Objectives and Activities Purposes: To advance, improve. develop and maintain public education in, and appreciation of, the art and science of music in 311 its aspects by any means the trustees see fit. including through the presentation of public concerts and recitals. Summary of the main activities: Saturday 7 October 2023 4t 7.30FTh: The Gmve Theatre, &istbLwrne Tony Biggin: Requiem John Hancorn. conductor Alexandra Kidgell, soprano Chamber or¢heslra lixed by John Hancorn Programme.. Tony Biggin.. Requiem Wivaldi.. Gloria Saturday 28 October 2023 at 7.30pm: St Martin's Churth. Lewes Road, Brithton Brighton Early Music Festival: Bach & Buxtehude John Hancorn, conductor Sofia Kirwan-Baez and Lucinda Cox. sopranos Angharad Rowlands, mezzo-soprano Kieran White. tenor Edward Jowle. bass-baritone Arculo Consort of Viols Programme.. J S Bach- Cantata No. 4 Christ lag in Todesbanden Bach.. Fugue No. 22 in A minor 8WV 867 Heinrich Ignai Franz Biber= Mensa Sonora. Pars111. in A minor Registered Charity No. 1188828 L4z Webb. Producer. lohn Hatt￿rn. M￿1quefest: Wed 17 july 6.30pm= St Michael's Church. Lewes High-wife Baroque- Dantel Swani. recorder.. Jenny Bliss Bennett. MOL4 da gamba + voice. David Gordon, harpsichord Wed 17 July 9.00pm.' St Michael's Churth. Lewes Late Night Bach- Alison Bury. violin Thu 18 July 6.30pm.' St Michael's Church. Lewes Passion and Passacaglia- Julia Bishop. violin: Paula Chateauneuf. lute Thu 18 July 9.[￿M. St Michael's Church. Lewes Quantz on Tour- Laura Piras. flute.. David Wright. harpsichord Fri 19 July 6.30pm-. St Michael's Church. Lewes Goldberg Variations- Jack Gonz•lez-Hardin& harpsichord Fri 19 July 9pm.. St Michael's Church. Lewes Forgotten Voices of the Renaissance- ATÉ Ensemble Sat 20 July 7.IX)pm: Lev￿5 Town Hall Bach: Mass in B minor The Baroque Collecti¥e Singers afid n* Pur¢ell singers with the Baroque Collective John Hancorn, conductor Alison Bury, leader Alexandra Kidgell, soprano Bethany Horak-Hallett. mezzo soprano Sebastian Hill, tenor Ben McKee, baritone Re8istered Charity No. 1188828 Liz Webb. p￿￿￿(tr. lohn Hancorn. MusiLxi Director c/0 Liz Il'ebb Monagement 3 Morlej. Close LEkV'ES BNI INQ leL. 01273 47(Xk58 motr 07952 007837 c.. 1izwebbma￿￿gEmC￿$@grnoi1.Corn THE BARQQUE COLLECTIVE Dufing the yearThe Barowe Collertl¥e performed with a number of Choral Societies includin8 Bach'5 Stjohn Passion wth Lesvoix de Notre Dame on Wed 20 March at Notre Dame de France. 5 Leicester Place, London; Bach's St John Passion with The Choir of Hampstead Parish Church on Sunday 17 March 2024 at the Parish Church of St John-at-Hampstead- and several concerts with East Sussex Bach thoir. Achievements and Performance The TnJstees keep in mind the Charity Commission's guidarKe on public benefit. The Baroque Collective Singers jryned forces with the East Sussex 8ach Choir on Saturday 9 December 2023 to sing for an hour outside Lewes supermarkets for the Christmas Food Bank Collection5. The Singers presented six public choral concerts. one in Eastbourne, one in 8righton with BREMF. one in Berwick and three in Lewes. one as part of Lewes 8aroquefest which the 8afoque Collective promotes and runs. The Baroque Collective continue to manage Lewes BaToquefest. working with art15tic dire¢tOT5 John Hancorn and Julia Bishop, and presented seven concerts. We are grateful to Tasmin Lee for taking on the management of the Festival. These artivities benefit Ioc31 people in the Lewes. Brighton and Eastl>)ume area by educating and ifispiring them in choral music. whether as members of the choir or audience. At the start of our financial year it was a privilege to be invited to give the first performance in the UK of Tony Biggin's Requiem. The Grove Theatre in Eastboume wa5 a new venue for many of us. The Baroque Collective Singers were also invited to sing in the Final Concert of the Brighton Early Music Festival 2023 in a programme of Bach and Buxtehude. However. the main focus of the Baroque Collective during this year was the promotion and production of Bach's B Mirtor Mass as the Culminating performance of Lewes BaroqueFest 2024. To ensure that all costs were covered the Trustees launched a new Patrons and Friends 5UPPOrt group in July 2023. As a result we were able move forward with the confidence that we could afford the expense of hiring the 8aroque Collective instrumentalists. Keeping the Patrons and Friends informed of our progress has been a key aspect of developing their support in the longer term. Publicity for the Festival has been equally important as ticket sales are alvRys a major comwjnent for the financial stability of the Baroque Collecttve. Advertisements and editorial in ROSA magazine and Ingenue magazine were sponsored by patrons and enabled the Trustees to reach a wider audience. With so much of Bach's B Minor Mass scored for two soprano lines. the trustees agreed to invite the Purcell Singers to join the Baroque Collective in perfom)in8 the work. The experience was deemed The Bawue Collective Registered Charity No. 1188828 iiz Webb. Producer. lohn Hancorn, Musical Director clo Liz Webb mana￿￿eNt 3 Morley Close LEWES BN7 INQ tcl.. 01273 471Xkn8 mob.. 07952 IX17&37 e.. liMbbmanugvmenÉ@gpn&il.com. THE BAROQUE COLLECTIVE great Success and was mutually beneficial. Possible collaborations with a performance in London will be explored in the future. Future Plans Future plans include Lewes Foodbank Caro15 outside Waitrose on Saturday W December.. Christmas Concert on December 15" at St Mlchael's Church in Lewes,. a performance of Handel's Dixit Dominus,. Bach's Concerto for Two Violins with soloists Alison Bury and Julia Bishop- and Bach's Mognificot as the culmination of Lewes Baroquefest 2025 in Lewes Town Hall. sin￿ the end of last Financial year the Baroque Collective Singers performed for the second time at the Brighton EaTIv Music Festival on Saturday 26 October 2024 with a programme of Carissimi and Charpentier with the BREMF Players. Financial Review Wherea5 in last year we had a surplus of Ilk. thi5 year there was a defiat of £6.8k. This was primarily because in 22123 we had a big push to raise funds to perform Bach's B Minor Mass in summer 2024,. those funds were carried over and spent as planned on that concert. covering what would othenmise have been a deficit of over £IOK. All the other events ran surpluses which ranged from marginal (the BREMFIBuxtehude concert) to Significant (Spring Garland. which made a surplus of over £lkl. Other significant expenses for the year were our Making Music membership and Insurance, marketing and accountary fees. £6,074 remains in the bank account as reserves for future projects. Structure. Governance and Management A Constitution was adopted 25 November 2019 as an UnincoTporated Ass¢xiation. Trustees are appointed or reappointed annually at the Annual General Meeting held in December Names of the charity trustees who manage the charity Nicolas Chisholm Chair Pam Ma50n Treasurer Gill Kav Secretary Katie Tearle Trustee Rryislered Charity No. 1188828 liz Webb. Pr(Mluc¢r, lohn Hancorn. Musi(a] Director clo Liz Webb Management J Morley Cloje LEIIIES BN7 INQ tel.. 01273 471M)68 mob.. 07952 007837 e.. lizwebbmanagement@smaiLcom THE BAROQUE COLLECTIVE AdminiStr￿l¥e details Charity name The Baroque colleth.ve Other name the charity uses The Baroque Colleaive Singer5 Registered charity number 1188828 Charitvs principal add￿sS I Cromwell Place King Henrfs Road Lewes BN7 IBZ Declarations The trustee5 declave that they have approved the trusted report abo￿. Signed on behalf of the thari￿$ trustees 5i8nature(s1 Full namds} Nicolas Chisholm Position leg Secretary. Chair. etc) Chair Date The B•rnque Collertive Regtstered Charity No. 1188828 Li2 Webb. Producer. john HancorD. M￿1￿1 Direclor /0 Liz Webb Management 3 Morley CloK LEWES BN7 INQ tel.. 01273 47(W mob.. 07952 007837 e.. lizwebbrnanagement@smdil.CL>m. **CHARITY REGISTRATION NUMBER: 1188828 THE BAROQUE COLLECTIVE** **FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 30TH SEPTEMBER 2024** ## **THE BAROQUE COLLECTIVE** ## **CONTENTS** ||Page| |---|---| |Charity information|1| |Trustees’ annual report|2 to 3| |Independent examiners’ report|4| |Statement of financial activities|5| |Balance sheet|6| |Notes to the financial statements|7 to 8| ## **THE BAROQUE COLLECTIVE** ## **CHARITY INFORMATION** |**Registered charity number:**|1188828| |---|---| |**Trustees:**|P N Chisholm| ||Dr P Mason| ||G Kay| ||K Tearle| |**Principal address:**|1 Cromwell Place| ||King Henrys Road| ||Lewes| ||East Sussex| ||BN7 1BZ| |**Principal bankers:**|Barclays Bank| ||1 Churchill Place| ||London| ||E14 5HP| |**Independent examiner:**|V M R Anderson BA (Hons) FCA DChA| ||Clark Brownscombe| ||2 St Andrews Place| ||Lewes| ||East Sussex| ||BN7 1UP| Page: 1 **THE BAROQUE COLLECTIVE** ## **TRUSTEES’ ANNUAL REPORT** ## **30TH SEPTEMBER 2024** The trustees present herewith their report and the Charity’s financial statements for the year ended 30th September 2024. The financial statements comply with current statutory requirements and the Statement of Recommended Practice - Accounting and Reporting by Charities (FRS 102). ## **Constitution and objects** The Charity, which is a recognised charity in England and Wales, is operated under the rules of its Trust Deed dated 25 November 2019. The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the principles of best practice and whose tasks and competences in regard to them are likewise regularly reviewed. The principal purpose of the Charity is “to advance, improve, develop and maintain public education in, and appreciation of, the art and science of music in all its aspects by any means the trustees see fir including through the presentation of public concerts and recitals”. The Trustees confirm that they have referred to the guidance contained in the Charity Commissions general guidance on public benefit when reviewing the charity’s aims and objectives. ## **Organisation, recruitment and appointment of trustees** The Charity is administered by a Board of Trustees. Trustees are appointed by the Board. There is no set period of tenure of office. New Board members are provided with information containing details of the constitution of the Charity, recent financial statements, minutes of recent Board meetings and papers dealing with key current issues, which can then be discussed in detail with other Board members. All Trustees give of their time freely and no Trustee remuneration was paid in the year. There were no trustee expenses and no related party transactions in the year. ## **Financial information and future developments** The net incoming resources on unrestricted funds, which are the operational reserves of the charity were decreased by the deficit of £6,807. The Trustees are of the view that the Charity is a going concern. ## **Risk Review** The Trustees review the major risks to which the Charity is exposed on a regular basis and systems are implemented to mitigate these risks wherever possible. The Trustees believe that there is a satisfactory system of internal controls, which is also reviewed on a regular basis. Page: 2 **THE BAROQUE COLLECTIVE** **TRUSTEES’ ANNUAL REPORT** ## **30TH SEPTEMBER 2024** ## **Reserves policy** The reserve fund represents the unrestricted funds arising from past operating results. It also represents the free reserves of the charity. The Trustees are satisfied that the balance of the fund (£6,074) places the charity in a satisfactory position of security. ## **Trustees’ responsibilities** Under the Charities Act 2011, the trustees are required to prepare a statement of financial statements for each financial year which gives a true and fair view of the state of affairs of the charity at the end of the year and of its incoming resources and application of resources in the year. In preparing the statement, the trustees are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the statement of account; - prepare the financial statements on the ‘going concern’ basis unless it is inappropriate to presume that the charity will continue its operations. The trustees are responsible for causing the keeping of proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity at that time and to enable the trustees to ensure that any statement of account prepared by them complies with the regulations under section 42(1) of the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for prevention and detection of fraud and other irregularities. ## **Signed on behalf of the trustees** P N Chisholm - trustee Date: Page: 3 ## **INDEPENDENT EXAMINERS REPORT** ## **TO THE TRUSTEES OF** ## **THE BAROQUE COLLECTIVE** I report on the financial statements of the Charity for the year ended 30th September 2024, which are set out on pages 5 to 8. ## **Respective responsibilities of trustees and examiner** The charity’s trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed. It is my responsibility to: - examine the financial statements under section 145 of the 2011 Act; - to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statements below. ## **Independent examiner’s statement** In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the financial statements did not accord with the accounting records; or - the financial statements did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts ad Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view which is not a matter considered as part of an independent examination. I 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 financial statements to be reached. V M R Anderson BA (Hons) FCA DChA Chartered Accountant Clark Brownscombe 2 St Andrews Place Lewes East Sussex Date: Page: 4 ## **THE BAROQUE COLLECTIVE** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 30TH SEPTEMBER 2024** |**Note**

**INCOME FROM**
Charitable activities
**3**
Investment income
**TOTAL INCOME**
**EXPENDITURE ON**
Charitable activities
**4**
**Net movement of funds**

**Funds at 1st October 2023**
**Funds at 30th September 2024**|**2024**
2023
**£**
£
**39,572**
38,866
**40**
12
**39,612**
38,878
**46,419**
27,867
**(6,807)**
11,011
**12,881**
1,870
**6,074**
12,881|**2024**
2023
**£**
£
**39,572**
38,866
**40**
12
**39,612**
38,878
**46,419**
27,867
**(6,807)**
11,011
**12,881**
1,870
**6,074**
12,881| |---|---|---| |||12,881| Page: 5 ## **THE BAROQUE COLLECTIVE** ## **BALANCE SHEET** ## **AS AT 30TH SEPTEMBER 2024** |**Note**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**5**
**Total assets**
**Reserves**
Unrestricted funds
Approved by the trustees on and signed on their behalf by:
P N Chisholm - Trustee|**2024**
**£**
**6,374**
**300**

**6,074**
**6,074**|2023
£
13,131
250
12,881
12,881| |---|---|---| Page: 6 **THE BAROQUE COLLECTIVE** **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 30TH SEPTEMBER 2024** ## **1. Accounting policies** ## a) **Basis of accounting** The financial statements 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 Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102, effective 1 January 2019), hereafter referred to as the Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The Baroque Collective meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. 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. The estimates and underlying assumptions are reviewed on an ongoing basis. 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. However, there are no judgements or assumptions that have a significant risk of causing material adjustment. ## b) **Fees, contributions and grants** These comprise amounts receivable during the year. - c) **Fund accounting** - Unrestricted Funds: these are general funds which are available for use at discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. - d) **Expenditure** All expenditure is accounted for gross and when incurred. Page: 7 **THE BAROQUE COLLECTIVE** **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 30TH SEPTEMBER 2024** ## **2 Taxation** The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 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 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. ## **3 Total income** |**Charitable activities**
Membership subscriptions
Performance income
Refreshments income
Gift aid
Sponsorship
Donations
Other income
**4**
**Total expenses**

Performance expenses
Administration costs
Refreshments
Donation
**Governance costs**
Independent examiners fees
**5**
**Creditors: amounts falling due within one year**

Other creditors and accruals|**2024**
**£**
**2,915**
**33,506**
**-**
**441**
**300**
**2,410**
**-**

**39,572**
**2024**

**£**
**39,161**
**6,252**
**-**
**706**
**300**
**46,419**
**2024**

**£**
**300**|2023
£
2,305
22,960
807
-
-
12,665
129| |---|---|---| |||38,866| |||
2023
£
23,163
4,322
132
-
250| |||27,867| |||
2023
£
250| ## **6 Trustees’ remuneration and expenses** The Charity's Trust deed specifies that any trustee engaged in any profession shall be entitled to charge for professional work and charges. During the course of the year no trustees received remuneration or expenses in their capacity as trustees. Page: 8 **CHARITY REGISTRATION NUMBER: 1188828 THE BAROQUE COLLECTIVE** **FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 30TH SEPTEMBER 2024** ## **THE BAROQUE COLLECTIVE** ## **CONTENTS** ||Page| |---|---| |Charity information|1| |Trustees’ annual report|2 to 3| |Independent examiners’ report|4| |Statement of financial activities|5| |Balance sheet|6| |Notes to the financial statements|7 to 8| ## **THE BAROQUE COLLECTIVE** ## **CHARITY INFORMATION** |**Registered charity number:**|1188828| |---|---| |**Trustees:**|P N Chisholm| ||Dr P Mason| ||G Kay| ||K Tearle| |**Principal address:**|1 Cromwell Place| ||King Henrys Road| ||Lewes| ||East Sussex| ||BN7 1BZ| |**Principal bankers:**|Barclays Bank| ||1 Churchill Place| ||London| ||E14 5HP| |**Independent examiner:**|V M R Anderson BA (Hons) FCA DChA| ||Clark Brownscombe| ||2 St Andrews Place| ||Lewes| ||East Sussex| ||BN7 1UP| Page: 1 **THE BAROQUE COLLECTIVE** ## **TRUSTEES’ ANNUAL REPORT** ## **30TH SEPTEMBER 2024** The trustees present herewith their report and the Charity’s financial statements for the year ended 30th September 2024. The financial statements comply with current statutory requirements and the Statement of Recommended Practice - Accounting and Reporting by Charities (FRS 102). ## **Constitution and objects** The Charity, which is a recognised charity in England and Wales, is operated under the rules of its Trust Deed dated 25 November 2019. The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the principles of best practice and whose tasks and competences in regard to them are likewise regularly reviewed. The principal purpose of the Charity is “to advance, improve, develop and maintain public education in, and appreciation of, the art and science of music in all its aspects by any means the trustees see fir including through the presentation of public concerts and recitals”. The Trustees confirm that they have referred to the guidance contained in the Charity Commissions general guidance on public benefit when reviewing the charity’s aims and objectives. ## **Organisation, recruitment and appointment of trustees** The Charity is administered by a Board of Trustees. Trustees are appointed by the Board. There is no set period of tenure of office. New Board members are provided with information containing details of the constitution of the Charity, recent financial statements, minutes of recent Board meetings and papers dealing with key current issues, which can then be discussed in detail with other Board members. All Trustees give of their time freely and no Trustee remuneration was paid in the year. There were no trustee expenses and no related party transactions in the year. ## **Financial information and future developments** The net incoming resources on unrestricted funds, which are the operational reserves of the charity were decreased by the deficit of £6,807. The Trustees are of the view that the Charity is a going concern. ## **Risk Review** The Trustees review the major risks to which the Charity is exposed on a regular basis and systems are implemented to mitigate these risks wherever possible. The Trustees believe that there is a satisfactory system of internal controls, which is also reviewed on a regular basis. Page: 2 **THE BAROQUE COLLECTIVE** **TRUSTEES’ ANNUAL REPORT** ## **30TH SEPTEMBER 2024** ## **Reserves policy** The reserve fund represents the unrestricted funds arising from past operating results. It also represents the free reserves of the charity. The Trustees are satisfied that the balance of the fund (£6,074) places the charity in a satisfactory position of security. ## **Trustees’ responsibilities** Under the Charities Act 2011, the trustees are required to prepare a statement of financial statements for each financial year which gives a true and fair view of the state of affairs of the charity at the end of the year and of its incoming resources and application of resources in the year. In preparing the statement, the trustees are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the statement of account; - prepare the financial statements on the ‘going concern’ basis unless it is inappropriate to presume that the charity will continue its operations. The trustees are responsible for causing the keeping of proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity at that time and to enable the trustees to ensure that any statement of account prepared by them complies with the regulations under section 42(1) of the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for prevention and detection of fraud and other irregularities. ## **Signed on behalf of the trustees** P N Chisholm - trustee Date: Page: 3 ## **INDEPENDENT EXAMINERS REPORT** ## **TO THE TRUSTEES OF** ## **THE BAROQUE COLLECTIVE** I report on the financial statements of the Charity for the year ended 30th September 2024, which are set out on pages 5 to 8. ## **Respective responsibilities of trustees and examiner** The charity’s trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed. It is my responsibility to: - examine the financial statements under section 145 of the 2011 Act; - to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statements below. ## **Independent examiner’s statement** In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the financial statements did not accord with the accounting records; or - the financial statements did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts ad Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view which is not a matter considered as part of an independent examination. I 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 financial statements to be reached. V M R Anderson BA (Hons) FCA DChA Chartered Accountant Clark Brownscombe 2 St Andrews Place Lewes East Sussex Date: Page: 4 ## **THE BAROQUE COLLECTIVE** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 30TH SEPTEMBER 2024** |**Note**

**INCOME FROM**
Charitable activities
**3**
Investment income
**TOTAL INCOME**
**EXPENDITURE ON**
Charitable activities
**4**
**Net movement of funds**

**Funds at 1st October 2023**
**Funds at 30th September 2024**|**2024**
2023
**£**
£
**39,572**
38,866
**40**
12
**39,612**
38,878
**46,419**
27,867
**(6,807)**
11,011
**12,881**
1,870
**6,074**
12,881|**2024**
2023
**£**
£
**39,572**
38,866
**40**
12
**39,612**
38,878
**46,419**
27,867
**(6,807)**
11,011
**12,881**
1,870
**6,074**
12,881| |---|---|---| |||12,881| Page: 5 ## **THE BAROQUE COLLECTIVE** ## **BALANCE SHEET** ## **AS AT 30TH SEPTEMBER 2024** |**Note**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**5**
**Total assets**
**Reserves**
Unrestricted funds
Approved by the trustees on and signed on their behalf by:
P N Chisholm - Trustee|**2024**
**£**
**6,374**
**300**

**6,074**
**6,074**|2023
£
13,131
250
12,881
12,881| |---|---|---| Page: 6 **THE BAROQUE COLLECTIVE** **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 30TH SEPTEMBER 2024** ## **1. Accounting policies** ## a) **Basis of accounting** The financial statements 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 Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102, effective 1 January 2019), hereafter referred to as the Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The Baroque Collective meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. 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. The estimates and underlying assumptions are reviewed on an ongoing basis. 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. However, there are no judgements or assumptions that have a significant risk of causing material adjustment. ## b) **Fees, contributions and grants** These comprise amounts receivable during the year. - c) **Fund accounting** - Unrestricted Funds: these are general funds which are available for use at discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. - d) **Expenditure** All expenditure is accounted for gross and when incurred. Page: 7 **THE BAROQUE COLLECTIVE** **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 30TH SEPTEMBER 2024** ## **2 Taxation** The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 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 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. ## **3 Total income** |**Charitable activities**
Membership subscriptions
Performance income
Refreshments income
Gift aid
Sponsorship
Donations
Other income
**4**
**Total expenses**

Performance expenses
Administration costs
Refreshments
Donation
**Governance costs**
Independent examiners fees
**5**
**Creditors: amounts falling due within one year**

Other creditors and accruals|**2024**
**£**
**2,915**
**33,506**
**-**
**441**
**300**
**2,410**
**-**

**39,572**
**2024**

**£**
**39,161**
**6,252**
**-**
**706**
**300**
**46,419**
**2024**

**£**
**300**|2023
£
2,305
22,960
807
-
-
12,665
129| |---|---|---| |||38,866| |||
2023
£
23,163
4,322
132
-
250| |||27,867| |||
2023
£
250| ## **6 Trustees’ remuneration and expenses** The Charity's Trust deed specifies that any trustee engaged in any profession shall be entitled to charge for professional work and charges. During the course of the year no trustees received remuneration or expenses in their capacity as trustees. Page: 8