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2024-12-31-accounts

Registered Charity Number 1197538

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St Bartholomew's Hospital Choral Society

UNAUDITED REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

for the year ended

31 December 2024

St Bartholomew’s Hospital Choral Society Annual Report 2024

Registered Charity Number: 1197538 (a Charitable Incorporated Organisation) Registered address: 7 Bell Yard London WC2A 2JR Trustees: Susan Shale, Chair Linda Harland, Secretary Graham Rowbotham, Treasurer Penelope Andrews Philip Murphy Richard Vaughan Susan Vickers Jenifer Young Independent Examiner: Anson Clark FCA Bankers: CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Lloyds Bank plc 25 Gresham Street London EC2Y 7HN President: The Master of The Musicians’ Company Conductor/Musical Director: Ivor Setterfield Assistant Conductor: Jordan Theis Website: www.bartschoir.com

St Bartholomew’s Hospital Choral Society Annual Report 2024

Independent Examiner’s Report

Page
Report of the Trustees 1 - 5
Independent Examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 15

St Bartholomew’s Hospital Choral Society Year ended 31 December 2024

Report of the Trustees

The Trustees submit their annual report and financial statements for the year ended 31 December 2024. The Trustees confirm that the reported financial statements of the charity comply with the requirements of the Charity’s governing documents, the Charities Act 2011 and the provisions of “Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” effective 1 January 2019 (Charities SORP FRS 102).

OBJECTIVES AND ACTIVITIES

Objectives and what the charity does to achieve them

The objectives of St Bartholomew's Hospital Choral Society ("the Choir") are set out in its constitution and are:

The Choir's members, who are not auditioned, form what is believed to be the largest regular amateur choir in London. The Choir's main purpose is to prepare for, promote and perform in public concerts. These concerts are usually held once a term.

The Committee is keen to retain Choir members who enjoy singing in the main Choir but also wish to be involved in more challenging works. After a successful audition, they are offered membership of Barts Chamber Choir. Participation in Chamber Choir concerts is conditional upon singing with the main Choir in at least one of their performances in the preceding, current or following terms. The Chamber Choir gave its first post-pandemic concert in June 2024.

The Choir selects a charity to work with to help fulfil the second charitable aim of our constitution. The objective of the relationship is to enable the chosen charity to raise its profile through the Choir and the Choir's performances and to raise money at the Choir's events. We also aim to make direct donations to the charity where finances permit. The Choir’s current charity is Barts Charity, a relationship which will last until June 2029.

Significant activities/operations during 2024

Having re-established a full programme of rehearsals and concerts in 2022, the Choir was able to continue this level of activity in 2023 and again in 2024. At the same time, we sought successfully to rebuild choir numbers back to the levels we had seen before the pandemic struck. This helps improve the choir’s finances through increased subscription income and the hope was that in turn that this would help drive greater audience turnout at our concerts and reduce the need for the Choir to subsidise events. This happened successfully in 2023.

Page 1

St Bartholomew’s Hospital Choral Society Year ended 31 December 2024

Report of the Trustees

The first concert of the year in April 2024 resumed work on two major works of the twentieth century choral repertoire (Vaughan Williams’s Dona Nobis Pacem and Poulenc’s Gloria ) which we had been rehearsing when Covid struck in 2020. The performance of these two challenging works with the Philharmonia Orchestra in the Royal Festival Hall was generally agreed to be a musical success.

The summer concert took us to Opera Holland Park with an appropriately outdoor programme of Vaughan Williams and Walton, concluding with the intoxicating rhythms of the Bernstein West Side Story Choral Suite. Our rehearsal pianist, Chris Lee, led his jazz group in his suite, After Shakespeare , to complete our Shakespeare-themed evening.

In the winter concert in St James’s Paddington the Choir was supported by brass and woodwind musicians and organ. We celebrated the 200[th] anniversary of the birth of Anton Bruckner with two of his pieces, including the Mass in E Minor. The contrasting second half began with a performance of Copland’s Fanfare for the Common Man , before moving on to showcase John Rutter’s Gloria and concluding with a set of carols with audience participation.

In addition, there have been a number of smaller scale events. As mentioned, the Chamber Choir returned with a concert on the theme of springtime, In Beauty May I Walk . In October a group of 50 Barts singers took part in the moving Service of Remembrance for Barts Hospital NHS Trust which took place at St Paul’s Cathedral. Christmas is a busy time for concerts. Barts singers took part in Maggie’s Charity’s carol concert in December and some members also sang carols in the foyer of Barts Hospital. Also, we organised a Come and Sing event on Brahms’s German Requiem for Barts members and non-members alike.

FINANCIAL REVIEW

Financial position

Subscription income from over 250 members joining the Choir for three terms throughout the year was sufficient to cover rehearsal costs and, together with generous donations received during the year, also more than covered all ongoing annual running costs. In addition to the termly subscriptions, income has been received for workshops and other activities.

The trustees are particularly grateful for the support of The Vaughan Williams Foundation, which generously awarded us a grant to help cover the costs of our performance at the Royal Festival Hall.

In contrast with 2023 the financial performance of our concerts was disappointing. Expenditure on our three main concerts exceeded income by £37k and therefore had to be subsidised by non-concert income and from Reserves. We have noted the rising costs facing promoters generally post-Covid. Also, we need to balance crowd-pleasers to replenish the coffers with less well-known or more challenging repertoire. Other smallerscale activities were also subsidised to a smaller degree.

This year's non-concert income (principally members' subscriptions and associated Gift Aid) exceeded nonconcert expenditure by just over £20k, as expected, and this helped to subsidise the concert shortfall. The balance was subsidised from reserves, which started the year at £93.7k and finished it at £77.7k. This represents a 20% decrease in the choir’s funds. The programme for 2025 includes some of the most popular choral works in the repertoire, Orff’s Carmina Burana and Mozart’s Requiem and gives us the opportunity to be in a more favourable position in 12 months’ time.

.

Page 2

St Bartholomew’s Hospital Choral Society Year ended 31 December 2024

Report of the Trustees

The key components of the results for 2024 are as follows:
Subscriptions to the main Choir less rehearsal costs
Net results of concerts
Donations received
Surplus on sale of scores
Net result of other events
Gift Aid
Interest received
Administrative and sundry costs
Charitable donation		 2024
2023
£
£
15,965
29,534
(37,120)
3,970
2,231
3,243
(296)
148
(2,501)
(20)
12,990
15,091
1,869
662
(12,723)
(12,363)
0
(2,000)
(19,585) 38,265

The Choir's main sources of income are subscriptions from members and revenue from the sale of tickets for concerts the Choir promotes. Subscriptions are set taking into account the overall financial state of the Choir and not just left at a level to cover rehearsal costs. Until 2020, main Choir subscriptions increased annually in September, but no change was made in either 2020 or 2021. In December 2021, the Committee approved an increase effective 1 January 2022 and in subsequent years membership rates have been reviewed by Trustees, taking into account published CPI inflation rates. The current rate per term is £105 for full members (£95 if paid early). A concessionary rate is paid by members not in receipt of income from employment and new members may pay a much-reduced subscription for their first term to introduce them to the Choir.

Many members choose to round up their subscription payment to an even total or, indeed, make a larger separate donation. In 2024, members donated a total of £2,231 (2023 £3,243), for which the Trustees are most grateful. Continued recruitment of new members, particularly younger singers, is vital for the future of the Choir and various initiatives are undertaken to encourage this.

Subscription income is importantly supplemented by Gift Aid. The ability to collect Gift Aid payments online has greatly assisted cash flow and the increased level of Gift Aid received has also improved our position. Members claiming Gift Aid for their subscriptions are now able to claim for the full value of the subscription income. Total Gift Aid for 2024 was £12,990.

Reserves policy

A reserves policy was agreed at the June 2002 Committee meeting, in line with Charity Commission Guidance Notes. It was agreed that we should aim to hold in reserves an amount equivalent to 100% of the highest concert budget the Choir might consider undertaking, in order to provide working capital for concerts and to cover the risk that a concert was cancelled at a late stage and that insurance failed to cover the cancellation cost. The minimum reserve level is currently set at £50,000, but it will be reviewed in 2025 in the light of increasing costs.

At the end of the year, the Choir had resources (unrestricted funds) of £77,748 (2023: £95,833).

The Choir aims to keep as much as possible of its assets liquid, held either on current account or short-term deposit, to enable it to operate efficiently and meet all liabilities as and when they fall due, since it may need to access funds with limited or no notice.

Page 3

St Bartholomew’s Hospital Choral Society Year ended 31 December 2024

Report of the Trustees

Charitable donations

In both 2023 and 2024 the Choir’s supported charity was Barts Charity, the fundraising entity of Barts NHS Trust. Bake sales throughout 2024 raised £777. Choir members’ participation in Hike for Health raised £1,353. In addition, Barts Charity collectors at the concerts at Opera Holland Park and St James’s Paddington collected donations of £1,346 from audiences. The amount raised for Barts Charity in 2024 was £3,476.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Since 17 January 2022 the Choir, St Bartholomew’s Hospital Choral Society, has been a charitable incorporated organisation (CIO) entered onto the Charity Commission’s Register of Charities with the Registered Charity Number 1197538. Prior to incorporation, the Choir had been, since 1977, an unincorporated association, registered with the Charity Commission, Number 273180. The Choir is also known as "Barts Choir" and, when the Chamber Choir is performing, as "Barts Chamber Choir". It is governed by its Constitution, which dates from 2022 and which lays down that the Choir's policies and management shall be in the hands of a Committee elected by and from the Choir's members. The Committee has had due regard to guidance published by the Charity Commission on public benefit. Members of the Committee are also the Trustees of the charity.

Policies for recruiting, inducting and training new Committee members

When a vacancy arises or exists on the Committee, the remaining Committee members assess the skills which should be sought in a replacement with the aim of maintaining a balance of talents. New Committee members are given an induction pack, which includes a copy of the constitution, the latest accounts and the latest Committee minutes. New Committee members are referred to information about their responsibilities on the Charity Commission website and sign the required declaration. A handover is arranged with the departing Committee member wherever appropriate. Training is given to Committee members as and when appropriate.

The Trustees who served during the year to 31 December 2024 and their current roles are:

Susan Shale Chair Linda Harland Secretary Graham Rowbotham Treasurer Penelope Andrews Philip Murphy Richard Vaughan Susan Vickers Jenifer Young appointed 21 November 2024

Risk assessment

The main risk the Choir has always faced is the late cancellation of one of our concerts. As members of Making Music, we participate in an insurance scheme which provides some cover against this eventuality. The Committee regards this cover as adequate, but it is under continuous review.

Page 4

St Bartholome￿s Hospital Choral Society Year ended 31 December 2024 Report of the Trustees The other significant operational risk is that the membership dwindles as this would impart on the Choirfs ability to sell tickets for concerts as well as on levels of subscription income and Gift Aid intome. The Committee seeks to ensure that this does not happen by continued efforts to recruit new members and to make the rehearsals and concerts enjoyable events. The major risk over recent years has of course been the Coronavirus pandemic, and the longer-term impacts that this has had on society at laoe. This risk has largely subsided as the virus has become endemic in society. There has been some reluctance in wider society to return to normal levels of artivity, although this has diminished. The numbers of members of the Choir are holding up very well and the impact on concert-going habits following the pandemic has eased, although attendances have not yet returned to pre-2020 levels. Approved by order of the board of Trustees on 8 September 2025 and Signed on its behalf by.. Susan Shale, Chair of Trustees Page 5

St Bartholomew’s Hospital Choral Society Annual Report 2024

Independent Examiner’s Report

I report to the charity trustees on my examination of the accounts of St Bartholomew's Hospital Choral Society for the year ended 31 December 2024.

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 your charity’s accounts as carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all 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 in any material respect that:

1 accounting records were not kept in respect of the Trust as required by section 130 of the Charities Act; or

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.

Signed: ..................................................................... Date: 26 June 2025

Anson Clark

11 Dean Bank Lane Edinburgh EH3 5BS

Page 6

St Bartholomew's Hospital Choral Society Year ended 31st December 2024 Statement of Financial Activities

Note
Unrestricted
Restricted
Funds
Funds
£
£
Income and endowments from
Donations, grants and legacies
2
75,375
1,617
Investment income
3
1,869
-
Charitable activities
Choral Music
4
105,814
-
Total income
183,058
1,617
Expenditure on
Charitable activities
Choral Music
5
202,249
2,011
Total expenditure
202,249
2,011
Net income / (expenditure)
(19,191)
(394)
Reconciliation of funds:
Total funds brought forward
95,833
1,500
Transfer between funds
600
(600)
Total funds carried forward
12
77,242
**506 **		 TOTAL
2024
£
76,992
1,869
105,814
184,675
204,260
204,260
(19,585)
97,333
-
**77,748 **		 TOTAL
2023
£
90,052
662
161,999
252,713
214,448
**214,448 **
38,265
59,068
-
**97,333 **

Page 7

St Bartholomev/s Hospital Chor Society Year ended 31st December2024 Balance Sheet Notes 2024 2023 FSxed assets TEn￿bleas$etS 1.600 3,667 Current aTrts Stock5 Debtors Cash at bank 8.059 27.444 42,400 77.903 3.418 21.971 73,677 99.066 Creditors-arnountsFdllinB duewithin oneyear 11,7551 15,4001 Net currènt 3ssetS 76,148 93,666 Net assets 77.748 97.333 Funds Unre5trict& funds Restricted fund5 77,242 506 95.833 1,500 Total fvnds 77.748 97.333 Thefinancial statementswereapprov8J bythe Boad ofTru5tee5and authorised for issueon 8 Septeynber 2025 and weresigned on its behalf by.. Susan Shale- Chair of Trustees Graharn Rowbotham-Trustee & Tr&￿rer Page8

St Bartholomew's Hospital Choral Society Year ended 31st December 2024 Notes to the financial statements

1 Accounting policies

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling which is the functional currency of the charity. The principal address of the charity and nature of the charity's operations are given in the Report of the Trustees.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

Total income as shown in the Statement of Financial Activities is the turnover of the charity. It represents the value of concert ticket sales, members' subscriptions, sales of music and donations receivable in the ordinary course of activities.

Voluntary income received by way of donations and gifts to the charity is included in full in the Statement of Financial Activities when received.

Membership subscriptions become due three times per year, at the beginning of each term. Subscriptions are included in the accounts when they are received. The tax recovered on these subscriptions under the Gift Aid scheme is included in the accounts in the year to which it relates.

Income from the sale of concert tickets and programmes is included in the financial statements in the year in which the event took place.

Investment income is included in the financial statements in the year in which it is earned.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Charitable expenditure includes the costs of concerts and other events which took place during the year. Governance costs include the cost of the independent examination of the accounts.

Concerts and other fund-raising events

Each event is separately identified and all relevant income and expenditure allocated thereto.

Page 9

St Bartholomew's Hospital Choral Society Year ended 31st December 2024 Notes to the financial statements (continued)

1 Accounting policies (continued)

Donations to charity

The society makes donations to its chosen charity for the year based on an assessment of the overall financial position at the year-end.

Tangible fixed assets

All fixed assets are initially recorded at cost. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment - Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Irrecoverable VAT

The charity is not registered for VAT and as such all VAT is irrecoverable. VAT is included with the costs to which it relates.

Debtors and creditors receivable/ payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Page 10

St Bartholomew's Hospital Choral Society Year ended 31st December 2024 Notes to the financial statements (continued)

2
Donations, grants and legacies
2024
2024
Unrestricted
Restricted
£
£
Main choir subscriptions
60,154
-
Gift Aid
12,990
-
Donations
2,231
-
Grants - VW Foundation and a member donation
-
1,617
Total donations, grants and legacies
75,375
**1,617 **		 2024
Total
£
60,154
12,990
2,231
1,617
**76,992 **		 2023
Total
£
69,718
15,091
3,243
2,000
**90,052 **

Donations and legacies comprise membership subscriptions and the tax recovered under the Gift Aid scheme, together with donations received during the year which were not made in relation to a particular event.

3
Investment income
2024
2024
Unrestricted
Restricted
£
£
Bank interest
1,869
-
1,869
-
4
Income from charitable activities
2024
2024
Unrestricted
Restricted
Activity
£
£
Sales of music and
other goods
Choral music
13,269
-
Main choir concerts
Choral music
85,845
-
Other functions
Choral music
6,700
-
105,814
-		 2024
2023
Total
Total
£
£
1,869
662
1,869
662
2024
#
2023
Total
Total
£
£
13,269
8,738
85,845
149,656
6,700
3,605
105,814
**161,999 **		 2023
Total
£
662
**662 **
**161,999 **

Music sales

The choir buys its music scores from appropriate sources and obtains a modest discount to the list price. It is then able to sell music to members at a discounted rate whilst still making a small profit.

Page 11

St Bartholomew's Hospital Choral Society Year ended 31st December 2024 Notes to the financial statements (continued)

5
Charitable activities
Unrestricted
Restricted
£
£
Cost of main choir concerts
122,965
1,000
Rehearsal costs
44,191
-
Website and IT
2,572
-
Other events
8,231
-
Accountancy
683
-
Subscriptions, Insurance and other costs
3,688
617
Bank charges
60
-
Cost of music and other goods sold
13,171
394
Charitable donation
-
-
Depreciation
4,467
-
Marketing & advertising
2,221
-
202,249
2,011		 2024
Total
£
123,965
44,191
2,572
8,231
683
4,305
60
13,565
-
4,467
2,221
204,260		 2023
Total
£
147,686
40,184
2,218
3,625
2,367
884
2,410
8,590
2,000
3,682
802
214,448

6 Trustees' remuneration and benefits

None of the trustees received any remuneration or benefits for the year ended 31st December 2024, nor for the year ended 31st December 2023.

Trustees' expenses

None of the trustees received payment for any expenses for the year ended 31st December 2024, nor for the year ended 31st December 2023.

7
Net income / (expenditure)
Net income / (expenditure) is stated after charging / (crediting):
Fees paid to Independent Examiner
Depreciation - owned assets		 2024
£
275
4,468		 2023
£
250
3,682

Page 12

St Bartholomew's Hospital Choral Society Year ended 31st December 2024 Notes to the financial statements (continued)

8
Tangible fixed assets
Equipment
£
Cost
At 1st January 2024
11,569
Additions
2,400
At 31st December 2024
13,969
Depreciation
At 1st January 2024
7,902
Charge for the year
4,467
At 31st December 2024
12,369
Net book value
At 31st December 2024
1,600
At 31st December 2023
3,667
9
Stocks
2024
£
Stocks
8,059
Stocks represent the cost of stocks of music in hand at the year end date.
10
Debtors: amounts falling due within one year
2024
£
Prepayments
22,839
Accrued income
4,605
**27,444 **		 2023
£
3,418
2023
£
16,003
5,968
**21,971 **

Page 13

St Bartholomew's Hospital Choral Society Year ended 31st December 2024 Notes to the financial statements (continued)

11 Creditors: amounts falling due within one year

11
Creditors: amounts falling due within one year
Trade creditors
Accruals
Deferred income
Deferred income comprises
Income deferred from the previous period
Released to the statement of financial activities
12
Movement in funds - Current Year
01-Jan
2024
£
Unrestricted Funds
General fund
95,833
Restricted Funds
Restricted Fund
1,500
Total funds
**97,333 **		 Incoming
resources
£
183,058
1,617
**184,675 **		 Resources
expended
£
(202,249)
(2,011)		 2024
2023
£
£
-
-
1,755
5,250
-
150
1,755
5,400
-
150
-
(150)
-
-
Net
Transfers
movement
in funds
£
£
600
(19,191)
(600)
(394)
-
(19,585)		 2023
£
-
5,250
150
**5,400 **
150
(150)
-
(204,260) (19,585)

A grant of £1,500 awarded by the Walton Trust was brought forward from 2023 to enable the choir to offer bursaries to young people to join the choir, train and sing at a major concert. During 2024, bursaries of £600 were awarded.

A grant of £1,000 was awarded by the Vaughan Williams Foundation in support of a performance of Dona Nobis Pacem at the Royal Festival Hall in April 2024.

A grant of £617 was received from a member of the Choir to subsidise the cost of producing folders for sale to Choir members.

Page 14

St Bartholomew's Hospital Choral Society Year ended 31st December 2024 Notes to the financial statements (continued)

Movement in funds - Prior Year
01-Jan
2023
£
Unrestricted Funds
General fund
27,568
Restricted Funds
Restricted Fund
31,500
Total funds
**59,068 **		 Incoming
resources
£
250,713
2,000
**252,713 **		 Net
Resources
movement
expended
in funds
£
£
(182,448)
68,265
(32,000)
(30,000)
(214,448)
**38,265 **		 31-Dec
2023
£
95,833
1,500
**97,333 **

13 Contingent liabilities

At the end of the year there were no capital commitments, contingent liabilities or other financial commitments for which full provision has not been made in these financial statements (2023: £nil).

14 Related party disclosures

During the year the charity received donations and subscriptions from trustees and related parties of trustees to the sum of £2,231 (2023: £1,826). These donations and subscriptions were received without conditions attached.

15 Analysis of net assets between funds

2024
2024
Unrestricted
Restricted
funds
funds
£
£
Tangible fixed assets
1,600
-
Net current assets
75,642
506
77,242
**506 **		 2024
Total
funds
£
1,600
76,148
**77,748 **		 2023
Total
funds
£
3,667
**93,666 **
**97,333 **

Page 15