UK A Cappella Society
Unaudited Annual Report and Accounts
31 August 2023
Charity Registration Number:: 1194095
UK A Cappella Society
CONTENTS
Reports
| Reports | |
|---|---|
| Reference and administrative details | 1 |
| Report of the trustees | 2 |
| Accounts | |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Principal Accounting Policies | 10 |
| Notes to the accounts | 12 |
UK A Cappella Society
Unaudited Annual Report and Accounts for the year ended 31 August 2023
Reference and administrative details
Trustees Gemma Davies (Chair) Christopher Witham Matthew King Administration address 55 Silver Spring Close Erith Kent DA8 1EG Charity registration number 1194095 Bankers National Westminster Bank plc 30 Tooting High Street Tooting London SW17 0RG
1
UK A Cappella Society
Unaudited Annual Report and Accounts for the year ended 31 August 2023
Report of the Trustees
The trustees present their annual report together with the accounts of the UK A Cappella Society (‘the charity’ or ‘UKACS’) for the year ended 31 August 2023.
The accounts have been prepared in accordance with the accounting policies set out on pages 10 and 11 of the attached accounts and comply with the applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The principles set out in the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS102) have been followed in the preparation of this report and accounts.
Introduction
The UK A Cappella Society is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission and governed by a Constitution dated 11 February 2021.
The UK A Cappella Society aims to provide a voice for A Cappella singers across the UK: a place where they can come together to shape their own community, learn from leading figures within the field, and find support to carry out projects that engage with the art of A Cappella. We hope to widen the reach of A Cappella education to encourage diversity and inclusivity within the art form and bring A Cappella to those who may not otherwise come across it.
Mission and objects
The charity’s object is to advance, improve, develop and encourage public education in, and appreciation of, the art and science of A Cappella music in all its aspects by any means the trustees see fit, including; through the presentation of public concerts and recitals; through acting as a resource centre for those interested in A Cappella; developing outreach projects to increase diversity and open the music to a wider audience.
Objectives
The charity will aim to fulfil its mission through its CORE objectives:
-
♦ Community;
-
♦ Outreach;
-
♦ Resources; and
-
♦ Equality and Diversity.
Community
We aim to create a friendly and welcoming community hub where singers can meet one another, make friends, work on projects and celebrate each other’s success. Future activities which will achieve this aim include:
-
♦ A Cappella mixers;
-
♦ An annual festival & awards Show;
-
♦ An online forum;
-
♦ Project facilitation; and
-
♦ Regional showcases.
2
UK A Cappella Society
Unaudited Annual Report and Accounts for the year ended 31 August 2023
Report of the Trustees (continued)
Objectives (continued)
Outreach
We will work closely with educational and community organisations to provide people, particularly those from disadvantaged communities, with opportunities and resources that can help them to gain skills and experience in A Cappella singing. Future activities which will achieve this aim include:
-
♦ School workshops; and
-
♦ Community workshops.
Resources
We will provide both our members and the general public with the knowledge and tools to learn more about the art of A Cappella and progress in their singing journey. We will provide guides, advice, support, arrangements and learning opportunities such as workshops and classes from some of the biggest talents in the UK A Cappella scene. Activities which achieve this aim, centred around the content on the charity’s website, include:
-
♦ The publication of written guides;
-
♦ The A Cappella Condensed video series;
-
♦ The Ask Me Anything video series;
-
♦ A sound and video database;
-
♦ An arranger database;
-
♦ A library of free arrangements;
-
♦ A UKACS Podcast; and
-
♦ The Arrangers’ Masterclass .
Some content has already been established for the charity’s website through the kind voluntary contributions of experienced members of the professional A Cappella community.
Equality & Diversity
We will aim to make A Cappella singing available to everyone through inclusivity and diversity initiatives that open up the community to all. Future activities which will achieve this aim include:
-
♦ A diversity survey;
-
♦ Establishment of a diversity, equality and inclusion policy;
-
♦ Appointment of a trustee with responsibility for diversity; and
-
♦ The outreach activities described above.
In setting the charity’s objectives and planning its activities, the trustees have given careful consideration to the Charity Commission’s general guidance on public benefit.
Activities and performance
The charity carried out no public activities during the year, but built and maintained a website and received a charitable grant which will be applied towards events and other charitable work in future periods.
3
UK A Cappella Society
Unaudited Annual Report and Accounts for the year ended 31 August 2023
Report of the Trustees (continued)
Future plans
The charity will aim to fulfil its objectives by commencing and/ or continuing the activities described above. Specifically:
-
♦ The trustees will appoint a Fundraising Officer to help with securing further funding to provide a further workshops for schools in furtherance of the Outreach and Equality & Diversity objectives.
-
♦ The trustees are continuing developing the UKACS website and engaging with members of the A Cappella community in order to produce ongoing content for it in pursuit of the Resources objective.
-
♦ A membership plan is currently being developed in tandem with the website construction in order to enhance the Community objective.
-
♦ The trustees are working to recruit further board members, including a secretary and trustees with experience of, and responsibility for, diversity, education, fundraising and publicity, in order to strengthen its governance.
-
♦ The trustees are organising the first UKACS event; an Arranger's Masterclass with launch drinks for the charity to fulfil its charitable aims and to fundraise for the charity.
The trustees are organising the first school workshop to take place in conjunction with professional educators from A Cappella backgrounds.
Financial review
Financial performance
Income amounted to £8,312 (2022 - £nil) and consisted predominantly of a charitable grant from The Voice Festival UK. This grant will be used in future years to fund workshops and events, as wells as to cover general costs such as facilitating the charity's technical content through the maintenance of the website.
Expenditure for the year was £428 (2022 - £nil) and related to the construction and maintenance of the charity's website.
Financial position:
At the balance sheet date, the charity's total funds stood at £7,884 (2022 - £nil). Of this amount, £312 (2022 - £nil) related to restricted donations received to facilitate the provision of A Cappella workshops for schools serving disadvantaged communities, in keeping with the charity's Outreach objective. The remaining funds of £7,572 (2022 - £nil) are unrestricted and therefore represent the charity's free reserves.
Relevant policies
Reserves policy
The trustees have examined the requirement for free reserves, i.e. those unrestricted funds not designated for specific purposes or otherwise committed. The trustees consider that, given the nature of the charity’s work, the level of free reserves should be approximately equal to one year’s expenditure on unrestricted funds.
The trustees are of the opinion that this provides sufficient flexibility:
-
♦ to cover temporary shortfalls in income due to timing differences in income flows;
-
♦ to ensure adequate working capital for core costs;
-
♦ to allow the charity to cope and respond to unforeseen emergencies whilst specific action plans are implemented.
4
UK A Cappella Society
Unaudited Annual Report and Accounts for the year ended 31 August 2023
Report of the Trustees (continued)
Reserves policy (continued)
The charity's free reserves currently exceed the stated policy, however since the charity had yet to commence any public activities as at the year-end date, the trustees are aware that unrestricted expenditure will increase in the coming years. They therefore consider the current level of free reserves to be adequate for the charity's future plans, but not excessive.
Fundraising policy
During the period, the charity did not carry out any direct fundraising with the public, though it did receive a charitable grant from another charitable organisation and a donation from one of its trustees. It did not use the services of any third party organisation to help in its fundraising activities and no complaints were received about its fundraising activities during the financial year either directly or through the Fundraising Regulator. However, if a complaint was to be received by the charity, it would be handled by a trustee.
Financial Controls and Processes
The trustees have implemented a strategy to ensure safe handling of finances and responsible spending, as well as correct documentation. This covers Banking Procedures, access to accounts, recording processes, conflicts of interest, and hospitality and gifts.
Further policies
As the charity becomes established, the trustees will develop additional policies to cover key areas of its operations. This includes the introduction of a Safeguarding Policy ahead of the first work with schools. A further list of required policies has been drawn up and a strategy is in place to prepare these ahead of charitable activities for which they are required.
Governance, structure and management
Trustees
The following individuals served as trustees from the incorporation of the charity and were in post at 31 August 2023:
- ♦ Gemma Davies (Chair): Gemma's A Cappella journey began when she became a founding member of The Bristol Suspensions in 2014. She fell in love with A Cappella and threw herself into every opportunity it gave her. She was Secretary of the Bristol Suspensions and co-directed their Madness/Magic music video.
In 2016, she volunteered with Voice Fest before hosting a number of community-building mixer events for graduates and lending a hand with the first ever UK A Cappella Ball.
She then joined Varsity Vocals as a Production Assistant Trainee before swiftly moving up the ladder to become UK Producer in 2019.
- ♦ Christopher Witham: Chris started performing A Cappella over 10 years ago and has been involved with the community ever since.
Starting out in his school's auditioned group, he eventually became a member of The Techtonics, with whom he recorded 2 albums, travelled on numerous tours, competed in Voice Fest, and performed in a sell-out Edinburgh Fringe run. Following his graduation he started volunteering with Varsity Vocals on the ICCA, leading to him becoming a producer for the competition.
Chris hugely values the opportunities that A Cappella has given him and is committed to making sure these are available to everyone, no matter their circumstance.
5
UK A Cappella Society
Unaudited Annual Report and Accounts for the year ended 31 August 2023
Report of the Trustees (continued)
Governnce, structure and management (continued)
Trustees (continued)
-
♦ Matthew King: Matt has loved singing from a young age and has performed with several choirs including his school’s A Cappella group and the Chapel Choir of Hertford College, Oxford. He is also a classically trained trombonist, musical theatre enthusiast and member of Mystery Ink, a murder mystery events troupe raising funds for charities.
-
Matt is a chartered accountant and an audit manager in the charity and not-for-profit team of a Top25 accountancy firm in London.
When new trustees are appointed, interested individuals meet with the existing board following which their application is considered by the board. The induction and ongoing training is undertaken on an informal basis; external training is provided as and when necessary.
Management
The trustees consider that they alone comprise the key management personnel of the charity, in charge of directing and controlling, running and operating the charity on a day-to-day basis. They are also responsible for the policies, activities and assets of the charity. They aim to meet on a monthly basis to review developments with regard to the charity and to make significant decisions, but communicate more frequently as and when required.
The trustees receive no remuneration or reimbursement of expenses in connection with their duties as trustees. There were no other connected parties to the charity during the period.
Trustees’ responsibilities statement
The trustees are responsible for preparing the trustees’ report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these accounts, the trustees are required to:
-
♦ select suitable accounting policies and then apply them consistently;
-
♦ observe the methods and principles in 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 United Kingdom and Republic of Ireland (FRS 102);
-
♦ make judgements and estimates that are reasonable and prudent;
-
♦ subject to any material departures disclosed and explained in the accounts; and
-
♦ prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
-
♦ state whether applicable United Kingdom Accounting Standards have been followed, The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the relevant Charity (Accounts and Reports) Regulations and the provisions of the charity’s trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
6
UK A Cappella Society
Unaudited Annual Report and Accounts for the year ended 31 August 2023
Risk Management
The management of risk will be an on-going process and the trustees will undertake regular reviews of the principal risks and uncertainties that the charity faces. They will regularly review the measures already in place, or needing to be put in place, to establish policies, systems and procedures to mitigate those risks identified in the annual review and ensure that action is taken to implement changes to those policies, systems and procedures should they be needed to minimise or manage any potential impact on the charity should those risks materialise.
Report of the Trustees (continued)
The trustees consider the principal risks faced by the charity, as a newly incorporated organisation, to be:
-
♦ The ability of the charity to raise sufficient funds to enable it to carry out its objectives; and
-
♦ The ability of the charity to engage the extant A Cappella community in order to provide resources and support for fulfilling its objectives.
The trustees intend to engage in a programme of fundraising and engagement within the A Cappella community in order to mitigate these risks, as described under the future plans section, above.
Approved by and signed on the behalf of the trustees:
Gemma Davies Trustee Date: 29 June 2024
7
UK A Cappella Society
Unaudited Annual Report and Accounts for the year ended 31 August 2023
Statement of Financial Activities
| Notes Income from: Donations and grants 1 Total Expenditure on: Charitable activities 2 Total Net movement in funds Reconciliation of funds Fund balances at 1 September 2022 Fund balances at 31 August 2023 7,8 |
Unrestricted funds £ |
Restricted funds £ |
Year ended 31 Aug 2023 Total funds £ |
Period ended 31 Aug 2022 Total funds £ |
|---|---|---|---|---|
| 8,000 | 312 | 8,312 | — | |
| 8,000 | 312 | 8,312 | — | |
| 428 | — | 428 | — | |
| 428 | — | 428 | — | |
| 7,572 — |
312 — |
7,884 — |
— — |
|
| 7,572 | 312 | 7,884 | — |
All of the charity’s activities derived from continuing operations during the current financial year.
All recognised gains or losses are included in the above statement of financial activities.
The notes on pages 10 to 14 form part of these accounts.
8
UK A Cappella Society
Unaudited Annual Report and Accounts for the year ended 31 August 2023
Balance sheet
| Notes | 2023 £ |
2022 £ |
|---|---|---|
| Current assets Debtors 5 Cash at bank Creditors: amounts falling due within one year 6 Net assets Unrestricted funds Restricted funds 7 Total Funds 7,8 |
8,062 250 |
— — |
| 8,312 (428) |
— — |
|
| 7,884 | — | |
| 7,572 312 7,884 |
— — — |
The accounts were approved and authorised for issue by the board and were signed on its behalf by:
Gemma Davies
Trustee
Date: 29 June 2024
9
UK A Cappella Society
Unaudited Annual Report and Accounts for the year ended 31 August 2023
Principal Accounting Policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below.
Basis of preparation
These accounts have been prepared for the year ended 31 August 2023
The accounts have been prepared under the historical cost convention with items recognised at cost unless otherwise stated in the relevant accounting policies below or the notes to these accounts.
The accounts are presented in sterling and are rounded to the nearest pound.
The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
Assessment of going concern
The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect to a period of one year from the date of approval of these accounts.
The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.
Critical accounting estimates and areas of judgement
Other than the assessment of going concern, the preparation of the accounts did not require the trustees to make any significant judgements or estimates.
Cash flow statement
The accounts do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under the Charities SORP (FRS 102) Update Bulletin 1.
Income recognition
Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received.
Expenditure recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
10
UK A Cappella Society Unaudited Annual Report and Accounts for the year ended 31 August 2023
Principal Accounting Policies (continued)
Debtors
Trade and other debtors, which are receivable within one year, are initially recognised at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled and any impairment losses.
Cash and bank balances
Cash and bank balances includes cash and short-term, highly liquid investments, with a short maturity of six months or less from the date of acquisition.
Trade creditors and liabilities
Trade and other creditors payable within one year are initially measured at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.
Funds
Unrestricted funds are available for use at the discretion of the trustees, in furtherance of the general objectives of the charity.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors, or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.
11
UK A Cappella Society
Unaudited Annual Report and Accounts for the year ended 31 August 2023
Notes to the Accounts
1 Donations and grants
| 1 Donations and grants |
||||
|---|---|---|---|---|
| Unrestricted funds £ |
Restricted funds £ |
Year ended 31 Aug 2023 Total funds £ |
Period ended 31 Aug 2022 Total funds £ |
|
| Donation income Gift Aid receivable Grant income |
— — 8,000 8,000 |
250 62 — 312 |
250 62 8,000 8,312 |
— — — — |
2 Expenditure on Charitable Activities
| Direct costs £ |
Support costs £ |
Year ended 31 Aug 2023 Total £ |
Period ended 31 Aug 2022 Total £ |
|
|---|---|---|---|---|
| Website design and maintenance Total expenditure |
— — |
428 428 |
428 428 |
— — |
All expenditure relates to unrestricted funds in the current year.
3 Staff costs
During the period ended 31 August 2022 and the year ended 31 August 2023 the charity employed no staff and therefore incurred £nil staff costs.
The trustees consider that for the year ended 31 August 2023, they comprised the key management of the charity in charge of directing and controlling, running and operating the charity on a day to day basis.
12
UK A Cappella Society
Unaudited Annual Report and Accounts for the year ended 31 August 2023
Notes to the Accounts (continued)
4 Trustees and key management personnel
None of the trustees (or any persons connected with them) received any remuneration during current year or prior period. During year payments of £428 (2022: £nil) were made by one trustee on behalf of the charity; at 31 August 2023 the balance due to the trustee was £428 (2022: £nil)
Donations of £250 (2022: £nil) were received from one trustee.
5 Debtors
| Accrued income Gift aid receivable |
2023 £ |
2022 £ |
|---|---|---|
| 8,000 62 8,062 |
— — — |
6 Creditors
| Accruals | 2023 £ |
2022 £ |
|---|---|---|
| 428 428 |
— — |
7 Restricted funds
The funds of the charity include restricted funds comprising the following unexpended balances of donations held on trust for specific purposes:
| Movement in funds | Movement in funds | Movement in funds | |||
|---|---|---|---|---|---|
| Balance 1 Sept 2022 £ |
Income £ |
Expenditure £ |
Transfers £ |
Balance 31 Aug 2023 £ |
|
| Charitable activities School Workshops Fund Total |
— — |
312 312 |
— — |
— — |
312 312 |
The school workshops fund comprises funds donated to facilitate the provision of A Cappella workshops for schools serving disadvantaged communities.
13
UK A Cappella Society
Unaudited Annual Report and Accounts for the year ended 31 August 2023
Notes to the Accounts (continued)
8 Analysis of net assets between funds
| Group | Unrestricted funds £ 8,000 (428) 7,572 |
Restricted funds £ |
Total 2023 £ |
|---|---|---|---|
| Fund balances at 31 August 2023 are represented by: Current assets Creditors: amounts falling due within one year |
312 — 312 |
8,312 (428) 7,884 |
9 Taxation
The UK A Cappella Society is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.
14