## **LICHFIELD CATHEDRAL CHORUS**
## **FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 JULY 2022**
## **CHARITABLE INCORPORATED ORGANISATION REGISTERED CHARITY NUMBER 1197192 ON 5 MAY 2022**
1
## **LICHFIELD CATHEDRAL CHORUS**
## **INDEX TO THE FINANCIAL STATEMENTS**
||**Pages**|
|---|---|
|Annual Report|3-6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9-11|
2
## **LICHFIELD CATHEDRAL CHORUS ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2022**
## **Reference and Administrative information**
## **Honorary President:**
Mr David Cliffe
The Trustees who served during the year are:-
Mr Nicholas Waller Chairman (to 16 Nov 2022) Mrs Charlotte Groves Vice Chairman to (16 Nov 2022) Chairman (from 16 Nov 2022) Mr Eric Lunt Publicity officer (to 16 Nov 2022) Mrs Phillipa Allen-Simpson Publicity Officer (from 16 Nov 2022) Mr Mike Tighe Secretary Dr Paul Ecclestone-Brown Treasurer Mrs Robina Bettson Choir Representative Mr John Crawford Concert Manager to 3 May 2022 Mrs Minna Andrews Minutes Secretary Mrs Sue Williams Patronage Secretary to 31 July 2022 Mr John Skurr Music Officer Mr Nigel Lindsell Choir Representative, Vice Chairman (from 16 Nov 2022) Mr Stephen Bushill Membership Secretary (From 10 Aug 2021) **Principal Address:** Lichfield Cathedral Chorus c/o Paul Ecclestone-Brown 153 Leomansley View Lichfield WS13 8AU **Registered Charity Number:** 509833 to 30 April 2022 1197192 from 1 May 2022
**Principal Bankers:**
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling ME19 4JQ
3
## **LICHFIELD CATHEDRAL CHORUS ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2022 (CONTINUED)**
## **Report of the Trustees for the year ended 31 July 2022**
The members of the Managing Committee present their report along with the Financial Statements of the Charities for the year ended 31 July 2022.
The financial statements have been prepared in accordance with the accounting policies set out on page 8 and comply with the Charity’s Constitution, 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 effective 1 January 2019.
## **Structure, Governance and Management**
Charity Number 509833 was governed by its constitution and was registered with the Charity Commission in 1980. The constitution was reviewed and amended on 10 February 2011.
Charity Number 1197192 is governed by its constitution and was registered with the Charity Commission on 17 December 2021 as a CIO. Funds were received from Charity number 509833 on 5 May 2022.
Trustees were elected for a three year term at the Annual General Meeting which is usually held in October/November. The Trustees of Charity 509833 agreed to become the Founding Trustees of Charity number 1197192. The Trustees normally meet six times per year to consider the Charity’s affairs.
New Trustees are appointed from amongst the membership of the chorus.
## **Objects, Organisation and Activities**
The Charity is established to advance, improve, develop and maintain public education in, and foster appreciation of the art and science of music in all its aspects by any means the trustees see fit, including through the presentation of public concerts and recitals in the Cathedral Church of Lichfield and elsewhere.
Members of the chorus comprise:
a) Performing members, who take part in the performance of choral works; and b) Patrons.
All members pay the annual subscription. The rates for 2021/2022 were set as follows:
Full subscription £106.00 Senior Citizens £91.00 Students £25.00 Patrons £20.00 minimum
Ben Lamb, the Director of Music at the Cathedral, is the Musical Director. Liam Condon, formerly Honorary Assistant Organist at the Cathedral and now Acting Assistant Director of music at Coventry Cathedral, is the Accompanist
In the event of winding up of the Chorus any surplus assets shall be given or transferred to an organisation having similar objects to those of the Chorus.
4
## **LICHFIELD CATHEDRAL CHORUS ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2022 (CONTINUED)**
## **Achievements and Performances**
We returned to singing in the Cathedral in September 2021. All caution was made to make sure that the safety of our members was preserved. Encouragingly over 80 members returned to sing from the outset.
Our first concert in December was full of hope for the future and the Choir performed a set of smaller choral works including Brahms’ _Geistliches Lied_ and Faure’s _Cantique de Jean Racine_ . We decided to give our first concert as a gift to the City and only ask for retiring donations. A smaller than expected audience gave a reduced amount of donations.
Our Easter performance of _Messiah_ was delivered by reduced forces which consequently lead to lower ticket sales than usually expected for the work. Those who were there enjoyed an emotional performance with stunning singing from our soloists, especially the soprano, Caroline Halls. Ben directed with his usual aplomb.
Our final performance of the season was a performance of Brahms’ beautiful _Ein Deutches Requiem_ . The small choir performing did not bring a large audience, however the quality of singing was exquisite for soloists and choir alike.
We thank Jack Crawford for his hard work in registration of the the new legal structure of the charity. A new charity, Lichfield Cathedral Chorus, number 1197192, has been registered as a CIO. All trustees of the old organisation, except one who stepped down, agreed to become trustees of the new organisation. At the meeting of trustees of Charity number 509833 on 18 January 2022, the trustees resolved unanimously to commence the winding up of Charity number 509833 and to transfer the assets of the charity into the new Charity organisation. The trustees of the new charity resolved to accept the assets of the old charity. The transfer of assets occurred on 5 May 2022.
## **Financial Review**
The attached financial statements show the end financial position of the old Charity and the current state of the finances of the CIO organisation, which the Committee consider to be sound. Free reserves at 31 July 2021 totalled £27,568.
This falls within the range agreed by the Trustees and is held to finance working capital requirements and cover any future shortfall in income.
## **Public Benefit**
The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and have complied with their duties under the Charities Act 2011.
5
## **LICHFIELD CATHEDRAL CHORUS ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2022 (CONTINUED)**
## **Trustees Responsibilities in Relation to the Financial Statements**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The trustees are responsible for keeping accounting records which 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. 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.
Approved by the Trustees and signed on their behalf
…………………………………………….. Charlotte Groves Date:
6
## LICHFIELD CATHEDRAL CHORUS **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2022**
|**Note**
**Income from:**
Subscriptions and donations
2
Concert income
3
Library income
Bank interest and investment income
**Total Income**
**Expenditure on:**
General running expenditure
4
Concert expenditure
5
Grants to Lichfield Cathedral
**Total Expenditure**
**Net Income**
Unrealised
Gain
on
investment
revaluation
7
**Net movement in funds**
Fund Balance brought forward
**Fund Balance carried forward**|**Full year**
**2022**
**From 5**
**May to 31**
**July**
**To 4 May**
**2022**
**2021**
**£**
**£**
**£**
**£**|
|---|---|
||13,946
2,808
11,138
4,060
10,288
2,652
7,636
-
95
-
95
-
525
135
390
504|
||**24,854**
**5,595**
**19,259**
**4,564**|
||7,602
1,589
6,013
4,481
10,837
3,157
7,680
(673)
4,600
1,800
2,800
-|
||**23,039**
**6,546**
**16,493**
**3,808**|
||1,815
(951)
2,766
756
(275)
473
(748)
2,764|
||1,540
(478)
2,018
3,520
28,028
30,046
28,028
24,508|
||**29,568**
**29,568**
**30,046**
**28,028**|
7
## **LICHFIELD CATHEDRAL CHORUS BALANCE SHEET 31 JULY 2022**
|**Note**
**2022 end**
**FIXED ASSETS**
Music
As valued 31 July 1994
2,000
(valued for insurance purposes £5,000)
Listed Investment 7
18,868
20,868
**CURRENT ASSETS**
CBF Deposit Account
2,211
CAF Bank
8,149
Cash at hand
830
Debtors 8
-
11,190
**CURRENT LIABILITIES**
Creditors 9
(2,490)
8,700
**NET ASSETS**
**29,568**
**FUNDS**
Income Fund
**29,568**|**Note**
**2022 end**
**FIXED ASSETS**
Music
As valued 31 July 1994
2,000
(valued for insurance purposes £5,000)
Listed Investment 7
18,868
20,868
**CURRENT ASSETS**
CBF Deposit Account
2,211
CAF Bank
8,149
Cash at hand
830
Debtors 8
-
11,190
**CURRENT LIABILITIES**
Creditors 9
(2,490)
8,700
**NET ASSETS**
**29,568**
**FUNDS**
Income Fund
**29,568**|**Note**
**2022 end**
**FIXED ASSETS**
Music
As valued 31 July 1994
2,000
(valued for insurance purposes £5,000)
Listed Investment 7
18,868
20,868
**CURRENT ASSETS**
CBF Deposit Account
2,211
CAF Bank
8,149
Cash at hand
830
Debtors 8
-
11,190
**CURRENT LIABILITIES**
Creditors 9
(2,490)
8,700
**NET ASSETS**
**29,568**
**FUNDS**
Income Fund
**29,568**|**at 4 May 2022**
**£**
**£**
2,000
18,395
20,395
2,077
5,200
3,235
5,585
16,097
(6,446)
9,651
**30,046**
**30,046**|**at 4 May 2022**
**£**
**£**
2,000
18,395
20,395
2,077
5,200
3,235
5,585
16,097
(6,446)
9,651
**30,046**
**30,046**|**2021**
**£**
1,686
4,727
250
2,798|**£**
2,000
19,143|
|---|---|---|---|---|---|---|
|||20,868
8,700||20,395
9,651||21,143
6,885|
||11,190||16,097||9,461||
||(2,490)||(6,446)||(2,576)||
||||||||
|||**29,568**||**30,046**||**28,028**|
|||**29,568**||**30,046**||**28,028**|
These accounts have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
These Accounts were approved by the Trustees on 30 October 2022 and signed on their behalf by:
_____________________________ _____________________________ Paul Ecclestone-Brown Charlotte Groves
8
## **LICHFIELD CATHEDRAL CHORUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022**
## **Constitution and charity merger**
Lichfield Cathedral Chorus is a charitable incorporated organisation (CIO), which was registered with the Charity Commission on (date). Its governing document is a constitution approved on (date) and registered with the Charity Commission on (date).
At a trustees meeting held on 18 January 2022, the trustees of the Lichfield Cathedral Chorus, the unincorporated charity, registered charity number 509833, approved the transfer of its assets to the CIO. The transfer took place on 4 May 2022.
## **1. ACCOUNTING POLICIES**
## **General**
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 UK and Republic of Ireland effective 1 January 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011 and applicable regulations.
These Accounts have been prepared under the historic cost convention with items recognised at cost or transaction value, with the exception of the music, which is included at valuation 31 July 1994, and investments which are shown at market value.
These accounts have been prepared on an accruals basis.
The charity constitutes a public benefit entity as defined by FRS102.
## **2.**
## **3.**
|**SUBSCRIPTIONS AND DONATIONS**
**2022**
**£**
Subscriptions
9,760
Tax repayable on Gift Aid income
2,787
Patrons & Donations
1,399
13,946
**CONCERT INCOME**
**2022**
Concert income:
**£ **
December
938
Carol Concert
452
April
6,246
June
2,652
10,288|**5/22 – 7/22**
**To May 22**
**£**
**£**
2,440
7,320
-
2,787
368
1,031
2,808
11,138
**5/22 – 7/22**
**To May 22**
**£**
**£**
-
938
-
452
-
6,246
2,652
-
2,652
7,636|**2021**
**£**
1,559
530
1,971|
|---|---|---|
|||4,060|
|||**2021**
**£**
-
-
-
-|
|||-|
9
## **LICHFIELD CATHEDRAL CHORUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022 (CONTINUED)**
## **4. GENERAL RUNNING EXPENDITURE**
|Conductors and Accompanist
Rent of Room
Sundry Administration Expenditure
Adverts, Brochures and Website
Making Music Membership
Independent Examiner’s Fee|**2022**
**£**
5,902
277
298
93
532
500
7,602|**5/22 – 7/22**
**To May 22**
**£**
**£**
980
4,922
277
70
228
39
54
532
500
1,589
6,013|**2021**
**£**
3,234
-
124
-
523
600|
|---|---|---|---|
||||4,481|
Expenditure on Conductors and accompanist in 2021 includes ex gratia payments totalling £1,500. The trustees agreed to make these payments which cover the period when the Choir did not meet due to the COVID pandemic.
## **5. CONCERT EXPENDITURE**
|Concert income:
Preceding years
December
Carol Concert
April
June|**2022**
**£ **
(822)
1,761
220
6,521
3,157
10,837|**5/22 – 7/22**
**To May 22**
**£**
**£**
-
(822)
-
1,761
-
220
-
6,521
3,157
-
3,157
7,680|**2021**
**£**
(673)
-
-
-
-|
|---|---|---|---|
||||(673)|
## **6. TRUSTEES REMUNERATION AND EXPENSES**
No Trustee or any person connected with them has received or is due to receive any remuneration or expenses for the year directly or indirectly from the Charity’s funds. No expenditure was made in relation to related parties.
## **7. LISTED INVESTMENTS**
|
857.46 CBF Investment Fund Income Shares
Market Value at 1 August – year commencement
Increase/(Decrease) in Value of holding
Market Value at 31 July – year end of holding
Historic Cost
**8.**
**DEBTORS**
Gift aid recoverable||**Jul 2022**
**£**
19,143
(275)
18,868
9,573
**Jul 2022**
**£**
-
-|**May 2022**
**£**
19,143
(748)
18,395
9,573
**May 2022**
**£**
5,585
5,585||**2021**
**£**
16,379
2,764|
|---|---|---|---|---|---|
||||||19,143|
||||||9,573|
||||||**2021**
**£**
2,798|
||||||2,798|
10
## **LICHFIELD CATHEDRAL CHORUS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022 (CONTINUED)**
|**9.**
**CREDITORS**
Concert expenditure - performing rights levy payable
Concert expenditure
General running expenditure
Grant to Lichfield Cathedral
Independent examiner
Deferred income- subs and patronage
Deferred income – Commission|**Jul 2022**
**£**
472
998
-
-
620
400
2,490|**May 2022**
**£**
420
922
-
1,800
120
2,784
400
6,446|**2021**
**£**
822
1,234
-
120
-
400|
|---|---|---|---|
||||2,576|
11