**CC32 Accounts Direction – Harrogate Symphony Orchestra 2020/21 – 31 July 2022** **----- Start of picture text -----**
Direction Action taken Findings Recommendation
1 Check whether the charity is eligible to have an independent examination.
The examiner must check to see if the charity is permitted to have 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
payments basis, the examiner must check that the charity is eligible for receipts and payments accounts.
a Check an audit is not The charity is now incorporated That and Independent None.
required as a CIO Examination is appropriate.
b Check if subsidiaries or Asked trustees for confirmation. There are no subsidiaries or None
branches have been taken branches.
into account
Check if accruals accounts The charity is now incorporated Receipts and payments option None
are required as a CIO is appropriate.
Gross income is less than
£250k.
There is no reference to audit
requirement in the in the
Foundation Constitution.
The examiner is able to carry Review appendix 5: relevant Member of Chartered Institute None
out the examination experience /knowledge and of Management Accounts.
professional qualification Former executive director of a
requirements. small charity and current FD of
an Exempt charity.
Keeping the charity’s income Check that income has not Income has not exceeded None
under review exceeded £250k (see also £250k.
direction 3).
Checking for any audit Not required. n/a None
dispensation
If a company check for the Not required. n/a None
audit exemption statement
Establishing early on that an Consider checks above. An independent examination None
independent examination can can be carried out.
be carried out
2 Check for any conflict of interest that prevents the examiner from carrying out their independent examination.
The examiner must not be influenced, or perceived to be influenced, by either close personal relationships with the trustees of the
charity, being a major donor or having control or significant influence over a major funder to the charity, or through day to day
involvement in the administration of the charity being examined. The examiner must ensure that there are no matters and no
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Page | 1 **CC32 Accounts Direction – Harrogate Symphony Orchestra 2020/21 – 31 July 2022** ||**Direction**
**Action taken**
**Findings**
**Recommendation**|**Direction**
**Action taken**
**Findings**
**Recommendation**|**Direction**
**Action taken**
**Findings**
**Recommendation**| |---|---|---|---| ||**potential matters that would reasonably give rise to a perception of their independence that would affect their ability to carry out the**
**examination in a wholly objective manner.**||| ||**Examiner has no connection with the charity trustees which**
**might inhibit the impartial conduct of the examination.**
**S145(1)(a) “an independent person who is reasonably**
**believed by the charity trustees to have the requisite ability**
**and practical experience to carry out a competent**
**examination of the accounts”.**
The examiner is not a member
of the charity, but is a member
of the orchestra.
Is an experienced, qualified
accountant.
Is not the book-keeper
The examiner has advised on
the preparation of the accounts
but has not maintained the
records.
No conflict of interest – no day
to day involvement in running
the charity.
No close relationship
None||| |**3**|**Record your independent examination.**
**The examiner must keep a record of their examination and the conclusions reached which is sufficient to allow a third party**
**unconnected with their work to conclude that they have followed the Directions (including Directions 1 and 2)**
**Working papers**||| ||
A communication with the trustees which confirms their
appointment as the independent examiner

Confirmation that the examiner has the qualification (where
required)

Confirmation that the charity is eligible for the independent
examination

The analytical review (Direction 11)

Notes as to how any areas of concern identified have been
resolved, including meetings with trustees and charity staff,
together with details of any verification procedures used

Where verification procedures have been used, details of
checks or vouching carried out during the examination, the
conclusions reached on any areas of concern identified

The approved accounts (see Direction 6)|Emails discussing the
examination and asking views.
See D1 & 2 above
Accounts provided to IE prior to
Members meeting, allowing
review and report to be
completed.
Annual report not required
Written assurances not deemed
necessary.|None| Page | 2 ## **CC32 Accounts Direction – Harrogate Symphony Orchestra 2020/21 – 31 July 2022** **----- Start of picture text -----**
Direction Action taken Findings Recommendation
 The trustees annual report where accruals accounts are
prepared (consideration of the trustees’ annual report (see
Direction 12)
 Relevant information that the examiner relied upon and/or
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
 Copies of any written assurances that the examiner has
required of the trustees confirming amounts including within
the accounts.
 The examiner’s conclusions about what they have found out
during the independent examination that support their
examiners’ report to the trustees (Direction 13)
 Details of any matters identified as matters of material
significance which the examiner must report to the
Commission or any relevant matters that the examiner chose
to report to the Commission.
4 Plan the independent examination.
In order to plan the specific examination procedures appropriate to the circumstances of the charity, the examiner must review:
 The charity’s constitution Constitution revised in the None
previous year, as Foundation
CIO Constitution.
 The way the organisation is controlled and managed Trustees meet regularly to plan None
and organise concerts, review
finances etc.
 Whether action has been taken on any previous No actions taken since previous None
recommendations for improvement year.
 The accounting records and systems Simple spreadsheet analysis is None
clear and easy to understand.
 The charity’s structure, its funds and how fund balances Reviewed opening and closing None
changed in the year; and balances. Balances remain
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Page | 3 ## **CC32 Accounts Direction – Harrogate Symphony Orchestra 2020/21 – 31 July 2022** **----- Start of picture text -----**
Direction Action taken Findings Recommendation
stable, as little activity during
year.
 The charity’s activities in the year and spending and the Careful management during None
financial risks the charity faces. Covid-19 lockdown, in post
lock-down period, losses
covered by reserves.
5 Check that accounting records are kept to the required standard.
The examiner must ensure that accounting records have Transactions listed on a None
been kept in compliance with the relevant legislative spreadsheet.
requirements.
Check that the accounts are consistent with the accounting records.
The examiner must compare the accounts of the charity with All transactions provided in a list None
the charity’s accounting records in sufficient detail to on a spreadsheet, able to check
reasonably conclude that the accounts are not materially them to invoices, where
inconsistent with the accounting records. appropriate.
7 If the accounts are prepared on an accruals basis and one or more related party transactions took place the examiner must check if
these were properly disclosed in the notes to the accounts.
The examiner must check that the trustees have considered Reviewed the accounts, as None.
if there were any related party transactions in the reporting presented to the members.
period and check whether the trustees have made the Accounts prepared on a
disclosures required by the applicable Statement of receipts and payments basis.
Recommended Practice (SORP) in the notes to the accounts. Honoraria disclosed.
Confirmation sought from
Treasurer that the level of
payment made appropriate and
proportionate.
Revised constitution makes the
situation clearer.
8 Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of
fund held and in the preparation of the accounts. The examiner must:
 Check whether the separate funds of the charity have No other separate funds. None
been correctly accounted for and reported correctly in
the accounts.
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Page | 4 ## **CC32 Accounts Direction – Harrogate Symphony Orchestra 2020/21 – 31 July 2022** **----- Start of picture text -----**
Direction Action taken Findings Recommendation
 Check the reasonableness of any significant estimates or Receipts and payments basis,
judgements. no estimates or judgements
required.
 Where accruals accounts are prepared check that the Accounts on a receipts and None
accounting policies adopted are consistent with the payments basis.
applicable SORP and are appropriate to the activities of Not applicable.
the charity.
9 The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting
period and, if the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity’s
position as a going concern when approving the accounts.
Where either receipts and payments or accruals accounts Accounts are prepared on a None
are prepared, the examiner must consider whether the receipts and payments basis.
trustees have assessed what invoices, bills and There are sufficient cash
commitments remain outstanding at the end of the reporting balances for the charity to
period and whether the trustees have identified if they can continue in operation and meet
settle these as and when they fall due. liabilities as they fall due.
Trustees have chosen to
manage reserves such that
there is sufficient to cover
concert costs in the event of
there being a substantial loss of
concert income.
10 Check the form and content of the accounts.
The examiner must carry out such procedures as the examiner considers necessary to provide a reasonable basis on which to
conclude whether or not the accounts have been properly prepared. The examiner must:
Where receipts and payments accounts have been prepared Receipts and payments are at a None
check that the charity can lawfully prepare such accounts, similar level the previous year.
that all the accounting statements are present and that the No statement of assets and
funds of the charity are correctly identified liabilities.
11 Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence.
The examiner must carefully consider if, during the course of their examination, items were found that were material to the accounts
which need further explanation or supporting evidence. If the examiner is concerned that the charity’s accounts could be materially
misstated then the examiner must undertake sufficient additional work to be satisfied that any such item has been explained and
correctly included in the accounts.
The examiner must be alert to any related party transactions that require separate disclosure in the accounts. Where the examiner
is not satisfied on any item that the examiner must refer to it in their independent examiner’s report.
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Page | 5 ## **CC32 Accounts Direction – Harrogate Symphony Orchestra 2020/21 – 31 July 2022** **----- Start of picture text -----**
Direction Action taken Findings Recommendation
Compare the analysis of the cash received and the cash spent in Review of payments (invoices) None. Recovery from Covid-19 has
the current year with the previous year to identify any significant no unusual expenditure found. seen lower sales with losses on some
changes from year to year. The examiner is recommended to concerts.
look for material items, differences or changes which require Revised constitution has
further explanation. removed designated /restricted
funds.
12 Compare the trustees’ annual report with the accounts.
The examiner must compare any narrative information or figures in the trustees’ annual report with the accounts in order to identify
any material inconsistency between the trustees’ annual report and the accounts.
If accounts are prepared on the receipts and payments basis An annual report is not required None
under section 42(3) there is no requirement placed on the
examiner to comment on whether an inconsistency is present.
13 Write and sign the independent examination report.
The examiner must review the conclusions from their independent examination and then prepare and sign their independent
examiner’s report. The content of their report must cover all the matters required by the 2008 Regulations. If the examiner has
identified a matter of concern because one or more of the specific matters listed in the 2008 Regulations or in this Direction are
present or remain unresolved then the examiner must bring it to the attention of trustees in their independent examiner’s report.
Statutory duty to report matters of material significance to the None to report None
Commission. These are listed in section 156(3) of the Charities
Act 2011.
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Page | 6 Harrogate Symphony Orchestra CIO Annual Financial Statements Year to July 2022 Year to 31st July 2022 Yearto 31st July 2021 Concerts Income Expenditure Profit {Lossl Profit (Loss) December 6.823 5.359 1,464 Snowman 10.317 1,637 March 5.279 4.960 319 June 4,247 5.863 11.6161 July 249 11,5511 FuturelPast Concerts 400 1.924 11,5241 14,7921 27.315 28,586 11,2711 {4,7921 Non Concert Attributsble 14281 17,2611 Total {1,6991 112,053) Bank Summary Opening Balance Surplus (Defecitl as above ClosinE Balance 20,794 11,6991 19,095 32.847 112,0531 20,794 ILS 12-9-22 Harrogate Symphony Orchestra CIO Annual Financial Statements Year to July 2022 Year to 31st July 2022 Yearto 31st July 2021 Non Concert Attrlbutable Total Total Income CD & DVD sales SubscriptlOnS Donations & Miscellaneous Gift Aid Advertising Income Owing to Ukraine Red Cros5 Appeal Tea & Coffee 6,196 loo 2,050 l(M) 8,346 loo Expenditure Video & Sound Recording Costs Rehersal Room MD Honorarium Leader Honorarium Website/Zoom costs King of the Birds T-shirts Gifts to Committee members Making Music Sub & PL Insurance Postage & Stationery Charitable Donation Photography AGM Catering Bed Race Christmas Meal Gifts & Flowers Sundry 330 3,180 2.500 2,500 400 812 3,000 734 486 204 322 281 -255 264 91 135 331 120 170 124 7,361 8,774 Surplus1lDeficitl 428 -7,261 ILS 12-9-22 ## **Independent examiner's 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 ended on 31[st] July 2022. ## **Respective responsibilities and basis of report** As the charity trustees of the Trust 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 Trust’s accounts carried out under section 145 of the 2011 Act, and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records. 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. Name: Lydia Devenny Relevant professional qualification or body: ACMA Address: 2 Mallinson Way, Harrogate, HG2 9HL Date: 10/02/2023