Harrogate Symphony Orchestra CIO Annual Financial Statements 12 Months to July 2021 12 months to 2021 12 rnonth5 to 2020 Concerts Income Expenditure Profit {Lossl Profrt (Loss) November 3,236 Christmas 13841 March 904 June 11731 Ripon Juty 2019 2,600 FuturelPast Concerts 1401 4,752 14,7921 11,5231 1401 4.752 14.7921 4,660 Non Concert Attributable 17,2611 12,1411 Total 112,0531 2,519 Bank Summary Opening Balances Community Fund Account Social Fund Account Savings Account 32.847 30,328 32,847 112,053) 30,328 2,519 Surplus IDefecitl as above Bank Interest 20,794 32,847 ILS 16-11-21 Harrogate Symphony Orchestra CIO Annual Financial Statements 12 Months to July 2021 12 rnths to Totsl 2021 12 mths to Total 2020 Non Concert Attrlbutable Income CD & DVD sales subscriptions Donations & Miscellaneous GiftAid Advertlsing Income Sundry Tea & Coffee l(K) 5,866 1,081 2,106 25 100 9,078 Expenditure Video & Sound Recording Costs Rehersal Room MD Honorarium Leader Honorarium Website/Zoom costs Legal Costs Miscellaneous Making Music Sub & PL Insurance Postage & Stationery Charitable Donation Royal Hall donation AGM Catering Bed Race Christmas Meal Gifts & Flowers Sundry 210 1.950 5,000 400 563 2,51)) 812 264 91 273 154 1,061 217 973 170 255 124 7,361 164 11,220 Surplu51{Defi¢it) -7.261 -2,141 ILS 16-11-21 Independent examinerfs report to the trustees of Harrogate Symphony Orchestra CIO I report to the trustees on my examination of the accounts of the Trust for the year end8d on 31st July 2021. Respective responslbilllles and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordan￿ with the requirements of the CharitiesAct 2011 (Ihe Acri. I report in respect of my examination of the Trusys accounts carried out under section 145 of the 2011 Act. and in carying out my examination I have followed all the applicable Directionsgiven by the Charity Commission under seclion 145{5){b) of the Act. Independent examinerfs statement I have completed my examination. I Confi￿ that no material matters have come to my attention in connection with the examination giving me cause to believethat in any material respect- 1. accounting records We￿ not kept in respect of the Trust as required by section 130 of the ACL or 2. the accounts do not accord with those records. I have no concems 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 Ihe accounts to be reached. Name.. Lydia Devenny Relevant professional qualification or body: ACMA Address: 2 Mallinsonway. Harrogat8, HG2 9HL Date: 08104r2022 CC32 Accounts Direction - Harrogate Symphony Orchestra 2020121- 31 July 2021 Direction Actlon taken Flndln Check whether the charlty Is eligible to have an Indopondent examination. The examiner must check to see if the charlty Is permitted to havo an Independent examination or whether it is required to have an audit by charity or company law or any other reason. If the trustees have chosen to prepare the accounts on a receipts and ments basls. the examiner must check that the chari is eli ible for recei ts and ments accounts. Check an audlt Is not The charity is now IncorFX)rated That and Independent None. uired asaCIO Examination is a ro riate. Check if subsldlarles or Asked truste8s for confirmation. There ar8 no subsidiaries or branches have been taken branches. Into account Check If accruals accounts are requlred Recommendation None The charity is now incorporated asaCIO Gross income is18SS than £250k. There is no rèf8r8nce to audit requirement in the in the Foundation Conslitulion. Review appendix 5.. relevant experience Iknowledge and profes8ion81 qualification requir8m6nts. Receipts and payments Opllon Is appropriate. None The examlner Is able to carry out thè examlnatlon Member of Chartered Institutè of Management Accounts. Former executive director of a small charity and current FD of an Exem t charil Income has not exc8ed8d £250k. None Keeplng the charlty's Income undar ravlew Check that income has not exceeded £250k (see also direction 3 Not required. None Checklng for any audit dis ensation If a company check for the audlt exem tion statement Establishlng early on that an Independent examlnatlon can be carried out Check for any conflict of interest that prevents thg examinèr from carrying out their Independent examlnatlon. The examlner must not be influenced. or per¢elved to be influenced. by either close personal relationships with the trustees of the charity, being a major donor or having control or slgnlflcant influence over a major funder to the charity, or through day to day involvement in the administration of the chari bein examined. The examiner must ensure that there are no matters and no nla None Not required. nla None Consider Checks above. An independent examination can b8 carried oul. None Page11 CC32 A¢¢ounts Direction - Harrogate Symphony Orchestra 2020121- 31 July 2021 Dlrectlon Acllon takén Flndin Recommendation potential matters that would reasonably give rise to a perceptlon of thelr Independence that would affect thelr ablllty lo carry out the oxamination in a wholl ob ective manner. Examiner has no connectlon wlth the charity trustèes whlch mlght inhibit the impartial conduct of the examlnatlon. The examiner is not a m6mber of the charlty, but is a member of the orchestra. Is an experienc8d. qualified accountant. 15 not the book-keeper The examiner has advised on the preparation of the accounts bul has not maintained the records. No conflict of interest- no day lo day involv8m8nt in running the Charity. No close relationshi None S14511){al 'an Indèpendent person who18 reasonably believed by the Charity trustees to have the requisite ablllty and practlcal experSence to carry out a competont examination of the accounts" Record your Independent examlnatlon. The examiner must keep a record of thèSr examlnatlon and the concluslons reached whlch Is sufflcl8nt to allow a thlrd party unconne¢tad wlth Ihelr work to con¢ludo that they have followod tho Directlons Ilncludlng Dlroctlon$ 1 and 2) Workln A communication wlth the trustees which eonflrms their appointment as the independonl examiner Confirmation that thè 8xaminer has the qualificatlon (where required) Confirmation that the charity is eligible for the Indep&nd8nt examination The analytical review (Direction 111 Notes as lo how any areas of concern identified have been resolvèd, Including meetings with truslees and charity staff, together with details of any verification procedures used Where verification procedures have been used, details of hecks or vouching carried out during the examination, the conclusions reached on any areas of ¢oncem identified The approved accounts Is60 Direction 61 Emails discussing the examination and asking vlews. Se8 D1 & 2 above None Accounts provided to IE prior to Members meeting, allowing review and report to be completed. Annual report not required Written assurances not d8emed necessary. Page12 CC32 Accounts Dlrection- Harrogate Symphony Orchestra 2020121- 31 July 2021 Dlroction Actlon taken The IrLJStees annual report where accruals accounts are prepared (consideration of the trustees, annual report (s06 Direction 121 Relevant information that the ex8miner rell8d upon andlor considered in carrying out their examination for example copies of the governing document. trustees, meeting minutes and a record of discussions with the charity s trustees and the charity s Copi85 of any wrStten assurances that the examiner has required of the truslees confirming amounts including within the accounts. The examiner's conclusions about what they have found out durSng the independent examination that support their examiners, r8port lo the trustees IDlrectSon 131 Details of any mallers identified a5 matl8rs of material significance which the examiner musl report to the Commission or any relevant matters that the examiner chose tore ort lo the Commission. Plan the Independent examlnatlon. In order to lan thè s eclflc examlnatlon The charlty'8 constltutlon Flndln Rocommendatlon rocedur88 a ro rlale to the clrcumstances of the Gharlt the examlner must revlaw.. New Constitution, as Non8 Foundation CIO Constitution. Trustees meet regularly lo plan and organise concerts, review finances el¢. The way the organlsatlon is controlled and managed None Whether actlon has been taken on any prevlous recommendations for improvement No actions taken since previous year. Nona Tha accountlng records and systoms Simple spreadsheet analysls is clear and easy to understand. Reviewed opening and closing balances. Balances remain None The charity's structure, its funds and how fund balances changed In the year; and None Page13 CC32 Accounts Dire¢tlon- Harrogate Symphony Orchestra 2020121- 31 July 2021 Dlrectlon Actlon tsken Flndln stable, as liltle aclivity during ear. The charity's activltles in the yoar and spéndlng and tho Careful management during flnancial risks the charl faces. Covid-19 lockdown. Chock that accountin records are ke ttothère ulred standard. The examSnor must ensure that ac¢ounting records hav8 Transactions listed on a been kept in compllance wlth the relevant leglslatlve spreadsheet. uirèments. Check that the accounts are conslstent wlth tho accountln records. The examiner must compare the accounts of the charlty wlth All transactions provided in a list the charlty's accounting records In sufflcient detail to on a spreadsheet, able to check reasonably conclude that the accounts are not materlally them to invoic6s, where Inconslstent wlth the accountln rocords. ro riale. If the accounts are prepared on an accruals basls and one or more relatod party trangactlons took placa the examlner musl check If those werg properly dlsclosed In the notes to tho a¢count$. Recommondation None None None The examSnar must check that Ihe trustees have consldered If there were any related party transactlons In the reportlng perlod and check whether the trustees have made tho dlsclosures requSred by the appllcable Statement of Recommended Practlco {SORPI In the noto8 to the accounts. Reviewed the accounts. as presented to the members. Accounts prepared on a receipts and payments basls. Honoraria disclosed. Confirmation sought from Treasurer that the level of payment made appropriate and proportionate. None. Revised constilution makes the situation clèarer. Check tho reasonableness of the 8igniffi¢ant estimates and judgments and accounting FK>licle8 used In a¢countlng for the types of fund held and In the preparatlon of tha accounts. The examiner must: Chock whether the separate funds of the charity havo been correctly a¢countsd for and reported correctly In the accounts. No other separate funds. Receipts and payments basis. no estimates orjudgements re uired. None Page14 CC32 Accounts Dire¢tlon- Harrogate Symphony Orchestra 2020121- 31 July 2021 Dlrecllon Actlon taken Chock the reasonableness of any significant estimates or ements. Where accruals accounts are preparèd check that the accounting policles adopted are conslstenl with Ihe applicabl8 SORP and are approprlate to the activities of thè eharit The examiner must check whethèr tho trustees have consldered tha flnanclal clrcumstances of the charity at the and of tha roporting Poriod and, if the accounts are prepared on an accruals bas18, chock whether the trustees hava mad8 an assessment of the charlty's osition as a oln ¢on¢ern when a rovln the accounts. Where either receipts and paymenls or accruals accounts arg prepared, the examiner must ¢onsider whether the trustees have assessed what involcès, bllls and commltments remaln outstandlng at the end of tho roportlng pèrlod and whether the trustees hava Idantlfled If they can settle thes8 a8 and whon they fall due. Findin Recornmendation Accounts on a receipts and payments basis. Not applicable. None Accounts are prepared on a receipts and payments basis. There are sufficient cash balances for the charity lo continue in operation and meet liabilities as they fall due. Trustees have chosen to manage reserves such that there is sufficient to cover concert costs Sn the event of there being a substantial loss of concert in¢om8. Non8 10 Chack the form and contènt of the accounts. The examinor must carry out such pro¢oduros as the examlner conslders necessary to provlde a reasonable basls on whlch to conclude whether or not the accounts have boèn ro erf re ared. The examiner must: Where recelpts and payments accounts have been preparèd Receipts and payments are at a ¢heck that the charity can lawfully prepare such accounts, similar level the previous year. that all the accounting statements are presenl and that the No statement of.assets and funds of tho charlt are correctl identified Idontify items from the analytical review of the accounts that need to be followed up for further explanatlon or evldence. The examlner must carefully consider if. during the ¢our$e of their examination. items were found that were material to the accounts whlch need further explanatlon or supportlng evidence. If the examlner Is concerned that the charity's accounts could bo malorially misstated then the examiner must undertake sufflclont additional work to be satlsfled that any such item has been explalnad and corroctly Included in the accounts. The examlner must bè alert to any related party transactions that requlre separate disclosure in tho accounts. Where the exarniner is not satisfied on an item that the examlner must refer to it in their inde endent oxamlner's re ort. Non8 11 Page15 CC32 Accounts Direction- Harrogate Syrnphony Orchestra 2020121- 31 July 2021 Direction Actlon taken Compare the analysis of the cash received and the cash spent in the current year with the previous year to identify any significant changes from year lo year. The examiner is recommended to look for material items. differences or changés which r8quir8 further explanation. Flndln Review of payments (invol￿s) no unusual expenditure found. Recommandation None - to note that Covid-19 meant thal rehearsals and concerts were suspended for a large part of the year. Revised constitution has removed designated Irestricted funds. 12 Compare the trustees, annual rèport wlth the accounts. The examiner must compare any narrative information or figures in the trusloes, annual report with the ac¢ounl8 in ordor to identify an material Inconslstenc between the trustees, annual re ort and the accounts. If accounts are prepar8d on the rec8lPts and payments basls An annual report is not r6qulred under section 4213) there Ss no requirement placed on the examiner to comment on wheth8r an inconsistènc is r8S8nt. Vvrite and slgn the Independent examination report. The examiner must reviow the con¢lusion8 from thelr Independent examlnatlon and then prepare and sign their independent examiner's report. The content of th81r report must cover all the mattèrs requlrèd by the 2008 Regulatlons. If the examinar has Idontlfled a matter of Concern because one or more of the speclflc matters Ilsted In the 2008 Regulatlons or In thls Dlre¢tlon are resent or remaln unresolved then the oxamlnfrr must brln It to the attentlon of trustoos In thelr Inda 8nd6nt oxamlnèr's rè ort. Slalulory duly to report matters of material significance to the None lo report None Cornmis5ion. The59 are listed in section 156{31 of the Charitiés Act2011. None 13 Page16