Reglstered no: 0809134 Registered Charlty no: 237816 THE REHEARSAL ORCHESTRA {A company limrted by guarantee having no share capital) ANNUAL REPORT AND AccouTrirs YEAR ENDED 30 SEPTEMBER 2020
Registered Charity No. 237816 THE REHEARSAL ORCHESTRA ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2020 {A company limited by guarantee having no share capitsl- nurnr 0809134) CONTENTS Officers and advisers Council of Management Report Independent Examinerfs Report Statement of Financial Aclivtbes Balance Sheet Notes to the Financial Statements 9-13
Registered Chaitty No. 237816 THE REHEARSAL ORCHESTRA ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2020 IA company limrted by guarantee having no share p11 - number 08091341 OFFICERS AND PROFESSIONAL ADVISERS 2019-2020 Council of Management- the following have served beknn 1 October 2019 and g February 2021." Adrian Chartesworth Irelected 5 May 2020) Paul Coleman (re-elected 5 May 2020} Edward Kershaw lapwinled 1 June 20201 TInthY King Idected 22 May 2019, 12 January 20211 Hugh Macdonald {reted 8 May 20181- Chairman Zoe Mcmillan lappoinled 1 June 2020) Christine Muskett Ireelected 22 May 20191- Hon Secretary Elyzabeth Rantzen {elected 8 May 2018} Rort Spivey {elected 22 May 20191- Hon Treasurer Eric von Ibler (retired 5 May 2020) Hon Company Secretary.. Christine Muskett Administrator. Anne-marie Nom*n The Rehearsal Orchestra. 60- 62 Clapham Road. London SW3 OJJ Tel. 07483 924338 e-mail." admin@rehearsal-orchestra.org Websrte.. WW•Y.rehearsal-orchestra.org Registered Office.. 4- 6 Church Road, Burgess Hill. West Sussex RH15 9AE Registered Number. 0809134 Registered Charity Number". 237816 Accountants". Keymer Haslam & Co. 4- 6 Church Rd. Burgess Hill, RH15 9AE Bankers.. National Westminster Bank PIC PO Box 158. 214 HwJh Holbom. L(don 1v 7BX
Registered Chaiity No. 237816 THE REHEARSAL ORCHESTRA ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2020 IA company limrted by guarantee having no share ¢apital- number 08091341 COUNCIL OF MANAGEMENT REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2020 FINANCIAL STATEMENTS The Council of Management presents its Report and Financial Statements for the year ended 30 September 2020. The financial statements COmY with the CharilTres Act 2011. the Companies Act 20, The Memorandum and Articles of Association, and Accounting and RertIng by Charf(ies." Statement of Recommended Practice applicable lo charrties preparing their accounts in accordance wtth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2015}- PRINCIPAL ACTIVITIES The main objective of the charity remains: "to further the edu(alion of mankiThJ in the art of Music, and especially to promote the study of orchestral mus.. Since its foundatton in 1957, the Rehearsal Orchestra has promoted an annual residential orchestral course during the Edinburgh International Fesbval, and arranged a serS of weekend courses in London and other parts of the UK aimed at providing an orchestral training resource for tanted players of all ages and from all parts of the UK and abroad. Public Benefrt lthile the direct benefieianes are the 1,5(KJ or so players who have taken part in the orchestral courses in rent years, the training and experience they teceNe benefits their pupils, the orchestras {both professional and community) in which Ihey perform, and the public who enjoy their enhanced performing abilrties. Members of the public are also welcome at the open rehearsals which con¢liJde each orchestral course. The orchestral courses are widely advertised. and app11.0nS to play are welcomed from all proficient players. Care is taken to keep charges to an affordable level and every place {especialty in the case of students) is subsidEed through our fund- raising activrties. The Trustees believe, therefore. that the chanty is providing public benefit in accordance with charity law requirements. Management and control The organization is conlrolled by the Council of Management. which meets three times a year to discuss policies and strategies, and to aulhorize plans for all orchestral courses. Detailed management is delegated lo administrators engaged on a freelance basis. Artith DitiOn is the responsibilty of cx)nductor Levon Parikian. The Council of Management takes care to ensure that all the Company's activities Co1 within the scope of tts Objects as approved by the Charity Commission. WEEKEND COURSES The normal pattem of weekend courses was disrupted this year by restriclions on gathering and movement because of Ihe COVID-19 pandemic. Before the resth"ctions were imFy)sed, three were hekj in London.. Saturday 19 and Sunday 20 October 2019- Opern Weekend with Mastsrsingera Ltd Conductor." Anthony Legge Act111 of Wagner's opera Sieglried Sunday 19 January 2020 Conductor." Stephen Bell Rachmaninov Symphony No 2 Saturday 15 and Sunday 16 February 2020 Conductor.. Levon Parikian Rautavaafa Cantus ArctiGUS, Saariaho Ciel d'hiverand Sibelius Symphony No 5 Courses that were planned for March and June 2020 were CanrIed in compliance with Govemment restrictions on large gatherings. These were lo have been held on 15 March, Britten Four Sea Intertude5 from Peter Grimes, Bridge The Sea and Smyth On the Clrffs of Comwall, conducted by Levon Parikran. and on 14 June, Bartok Concerto for Orchestra. conducted by TinthY Redmond. It is hoped to be able to run these during 2021.
Registered Charity No. 237816 THE REHEARSAL ORCHESTRA ANNUAL REPORT AND ACCOUTr$ YEAR ENDED 30 SEPTEMBER 2020 IA company limited by guarantee having no share capilal- number 0809134) Feedback from players Ixinbnues to sh¢yw that players continue to appreciate the opportunrty to play major w0S under professional conditions. ANNUAL RESIDENTIAL COURSE- Edinburyh Festival Sadly, the normal annual residential course in Edinburgh during the Edinburgh Festival, scheduled fi)r 8 to 15 August, was also cancelled because of the pandemic. 2020-2021 PROGRAMME On 25 October 2020 we were pleased to be ab to put on a one-day CL•urse for strings only. under fulty COVID- secure conditions, at The Warehouse near Waterloo, on Bartok De"llntO for Sthngs. Further p12ns for 2021 afe under nSKlerati¢?n and will be subject to prevailing Government guidan on galherirsg for music-making. FINANCIAL REVIEW OF THE YEAR This year Ihe financial result on Unrestricted Funds was a de[rt of £7,626. This compares with a deficit of £8,445 in 2018-19. Course fees and donations were heavily impacted by the cancellatson of courses although many players generousty donated fees in IEU of a refund. As the Edinburgh course was can(%lled this year the restricted funds held for bursaries were not drawn on. The balance held in this fvnd. from the generous kgacy of £7,0 from the estate of the late Harold Taylor in 2014-15 and the grant of £2.000 received in 2018-19 from the Angus Allnatt Charitable Foundation, stands at £1,732. FL¢nd-raising. to bridge the gap beeefi costs and the sUbsized fees paid by players. continues to be difficutt and we are very grateful to the charitsble trusts who remain loyal to the Rehearsal Orchestra and have this year contributed a total of £4,765. As ahvays. rt will be important to maintain our fund-raising efforts in the coming year. We are also exCdingfy grateful for the generosty of indNidual supp)rters. and especialty those who have responded lo our"FTiends & Angels- scheme. The Directors would ke to record their thanks to the Musrcians, Union who have for many years provKled us with practical support. RESERVES POLICY It remains the policy of the Council of Management to build a reserve equivalent to half our annual costs in order that they may plan and develop fttlure orthestral activrties with confidence. The target level of free reserves is £36,000 which is dependent on the levels of funds that can be raised through Grants and Donations. the pandemic this number will be under pressure. As of 30 September 2020, total unrestricted fvnds hekl stand at £41.799. including a proportion of the IN exceptional one-off grants received in the prior year. The Trustees have detem)ined that as these were received from trusts which were being wound up and which have previously supported on a regular basis, they should be held as designated funds for use on special projects over future years, drawn down as required in the context of levels of income from othef fundraising activrties. ffiere deemed appropriate the Trustees will use this money to support the Charity during the pandern. EQUAL OPPORTUNITIES The Rehearsal Orchestra operates an equal opportunities wlicy and welcomes talented players of any age, gender, religion, sexual orientatton. disability, ethnicty and Wal or marital status. RISK MANAGEMETrrr The Trustees consider there are three partKxJlar risks. regulady reviewed and managed as follows..
Registered Charlty No. 237816 THE REHEARSAL ORCHESTrA ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2020 (A company limited by guarantee having no share capital- number 0809134) Financial Risk Accounting records are held by the Hon Treasurer and detsiled rerrtS presented to each rrEding of the Board of Trustees. COVID has of course severety curtailed the Chanty's activities. Generally the ¢harty makes small losses on ¢ourses which are normalty covered by grants and donations, so peerseIY not running courses helps maintain cash. However, the charity still needs to cary out reduced admin activities and continue with fund- raising activities. Cash balances are enough to continue for the foreseeable future under COVID levels of activity. Safeguarding Participants in Rehearsal Orchestra Courses are prirnarily adults aged 18 and over. However, the Orchestra will accept applications from players under the age of 18 as k)ng as they are accompanied by a parent or guardian who undertakes to be responsible for the young personls. Health and Salety The Rehearsal Orchestra is committed to the safety of all participants on its couTses and ensuring a safe environment within which rehearsals take place. In the context of the COVID-19 pandemic, a full risk assessment was undertaken in preparation for the strFngs- only course on 25 October, using the template materials provided by Making Music, of which Rehearsal Orchestra is a member. This covered all practical arrangements induding la1 distancing, sanitizing and prevention of social mingling on arrival, during breaks and on departu. DIRECTORS Members of the Council of Management (who a also the Directors) who have served during the year are disclosed on page 1. We record here our appreciatK)n of the many years of seNice trom Eric von Ibler, who has helped over many years wrth the Edinburgh courses. We also record our sadness at the death of Tim King in January 2021 after only a brief period of service on the Board, in which his friendly and supportive contributions have been greatly valued. We are delighted to welixime Ned Kershaw and Zoé Mcmillan to the Board. The following memters of the Council of Management are due to retire in 2021.. Hugh Ma£donald, Liz Rantzen and Robert Spivey, all of whom are eligible for re*lectThi. Hugh Macdonald will be Stepping down as Chairman after six years of service in that capacty. The Directors would like to record their appreciation to Levon Parikian {Arbstic Director), Anne-marie Nomian (Administrator), and Outi Jokiharju (Development Officer) for their expertise and commitment to ensuring the organizatson is run efficiently, effecb.vely and prOVeS a qualty experieTr for all participants. GOVERNANCE Following the thorough revÉew of govemance in May 2018, the Board continued to review its practices and to implement improvements. A full revEw of financial arrangements was undertaken, bank mandates refreshed, and all banking Moved online, with immediate impact on efficiency. During the year the Board reviewed the Board membership and recruited o new Trustees, provided the induction prOgraMff for them. undertook a review of the Board meetings held during the year, held a meeting focussing excluswely on bng-temi planning and undertook an audil of gender balance relating to composers, conductors, string Principals. Trustees, and staff. Actions will be taken lo follow up the findings of the audEt. In the light of the COVID-19 pandemic a re501ution was passed to enable Board meetings to be hdd remotely. and the Board continued to meet as scheduled. SMALL COMPANY PROVISIONS The Directors, Report has been prepared in accordan with the special provisions of Part Vll of the Companies Act 2006 relating to small companies_ On behalf of the Board Christine Muskett, Hon Secretary 9 February 2021
Registered Charity No. 237816 THE REHEARSAL ORCHESTRA ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2020 IA comparby limited by guarantee having no share ¢apital- number 0809134} Inde endent Examinerfs Re rt to the TTUStees of The Rehearsal Orchestra I report on the financial statements of the charity for the year ended 30 September 2020, which are set out on pages 6 to 13_ Respective responsibilities of trustees and examiner The charity's trustees are reStnsIble tor the preparation of the financial statements. The charity's trustees consider that an audit is not required for the pericxj {under section 144{2) of the CharitEs Act 2011 (the 2011 Acll 2nd that an independent examinabon is needed. Having satisfied myself that the d)arty is not subject to an audit under company taw and f( is eligible for independent examination, it is my reswnsibility lo: Examine the accounts under tion 145 of the 2011 Act To follow procedures laid down in the General Directions gNen by the Charity Commissioners (under secbon 14515llb} of the 2011 Actl., and To stste whether parbcular matters have come to my attentn. Basis of independent examinefs report My examination was carried out in accordan wtth the General Directions given by the Charity Commissioners. An examination includes a revtew of the accounb.ng records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanabons from you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that woukl be required in an aLtdit, and consequently I do not express an opinion as to whether the finanual statements present a.ttue and fair view., and the report is limrted to those matters set out in the stateTrt below. Opinion In connection with my examination, no matter has come to my attention" Which gives me reasonable cause to believe that in any mater1 respect the requirements.. To keep accounting records in accordan with section 386 of Ihe Companies Act 2006., and To prepare financial statements which accord with the accounting records and to comply with the accounting requirements of section 396 of the Compantes Act 2006 and wrth the methods and principles of the Statement of Recommended practi.. Aixxwnting and Reporting by Charities Have not been mel. or To which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial stalements to be reached. A Burgess ACA Keymer Haslam & Co Chartered Accountants 416 Church Road Burge$s Hill West Sussex RHIS 9AE 2021
Registered Charfty No. 237816 THE REHEARSAL ORCHESTRA ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2020 {A company limited by guarantse having no share capitsl- nUMr 0809134) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2020 Notes Unrestricted Restricted Total Funds 2020 Totsl Funds 2019 INCOME Grants and donations Course fees Sundry income Bank and other interest 18,434 8.235 61 163 18,424 8,235 61 163 24,542 49,409 1,432 175 TOTAL INCOME 26.893 26,893 75,558 EXPENDITURE Direct charitsble expenditure Fund raising 2nd publicty Management and admin¢strabon 24.379 6,985 3.155 24.379 6,985 3,155 67,235 8.947 5,821 TOTAL EXPENDITURE 34,519 34,519 82,003 NET INCOMEI EXPENDITURE 17,626) {7.626) (6.445) NET MOVEMENT IN FUNDS Transfer betsveen fvnds Fund balances brought foThvard 49,425 1,732 51,157 57.602 FUND BALANCES CARRIED FORWARD 41.799 1.732 43,531 51.157 The company's income and expenses all rdale to continuing operations. The are no recognised gains or losses olhef than the surplu51{d*f(I for the financial year shown above.
Registered Charity No. 237816 THE REHEARSAL ORCHESTrA ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2020 {A company limrted by guarantee having no share capital- number 0809134) BALANCE SHEET AT 30 SEPTEMBER 2020 2020 2019 Notes FIXED ASSETS Tangible assets 221 CURRENT ASSETS Debtors and prepayments Bank deposit accounts Cash at bank and in hand 2.257 40.748 5.106 1,800 40.746 13,916 48.111 56,462 CREDITORS Amounts falling due within one year {4,580) {5,526) NET CURRENT ASSETS 43,531 50,936 NET ASSETS 43,531 51,157 INCOME FUNDS Unre5tricled General fund Unrestricted Designated fund Restrtcted fund 10 10 10 3,799 38,000 1.732 11.425 38.000 1,732 43.531 51,157 The directors. stateNEnts required by Sections 475 {2) and {3) a shown on the folhywing page whith fom)s part of this Balan Sheet.
Registered Charity No. 237816 THE REHEARSAL ORCHESTRA ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2020 {A company limited by guarantee having no share capital- number 0809134) COUNCIL OF MANAGEMENT REPORT ON THE BALANCE SHEET AT 30 SEPTEMBER 2020 The Council of Management are satisfied that the company was entrtled tr) exempts.on from audit under section 477 of the Companies Act 201 relabng to small companies and no member or members have required the mpany to obtain an audjt of its accounts for the year in question in accordance with sectson 476. The Council of Management acknowledge their responsibilities for comptying wFth the requirnents of the Act with respect to accounting records and the preparation of accounts. The financial ststements have been prepared in accordance with the special provisions of Part 15 of the Companps Act 2006 and the Financial Reporb"ng Standard for Smaller Enb"tses (effective January 2015) relab.ng to smaller entibes. On behalf of the Boartl HugA Ma ChaiMn onald Robert Spivey Hon Treasurer 9 Febnjary 2021
Reglstered Charty No. 237816 THE REHEARSAL ORCHESTRA ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2020 IA company limited by guarantee having no share P11- number 08091341 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020 ACCOUNTING POLICIES Accounti convention The Financial Statements have been prepared in accordan wth Accounting and Reporting by Charities.. Statement of Recommended Practi applicable lo chanties prepating their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20151- {Charibes SORP IFRS 102)}, the Financial Reporting Stsndard applKable in the UK and Republic of Ireland (FRS 1021 and the Companies Acts 20C6. The Rehearsal Orchestra meets the definthon of a publtc benefft entity under FRS 102. Assets and liabilities are irkilially recognised at historical wst of transaction value unless otherwise stated in the relevant accoLtntsng policy notels). Income Income is recognised when the charity has entement to the funds, any performance conditions attached to the itemls) of income have been meL it is probable that the income will be f1Ved and Ihe amount can be measured reliably. Ex endIre Expenditu is reccgnised On there is a legal or ¢onstnthe obligatn to make a payment to a third party, it is probable that a *ttlement will be required and the amount of the obligation can be measured reliabty- All expendrture is accounted for on an accrual basis and has been classified under headings that aggregate all costs relating to the category. Fund accountin Unrestricted funds are available to spend on activf(ies Ihat fvrther any of the purposes of the charity. Restricted funds are funds which the donor has swified are lo be used solely used for particular areas of the charity's WOTk or for SIfiC projects being undertaken by the charity. De reclation Depreciation has been prOVed to write off tangible fixed assets over their estimated useful lives on a straight line basis at the following rate.. Musical equiptrent- 15% per annum
Registered Charity No. 237816 THE REHEARSAL ORCHESTRA ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2020 IA company limited by guarantee having no share capital- number 0809134} 2020 2019 INCOME Voluntary grants and donations 18,434 24,542 18,434 24,542 DIRECT CHARITABLE EXPENDITURE Conductors and pnncipals: fees and expenses Hire of hall and accommodation Hire of music and instruments Management costs Motor expenses and transport Edinburgh freshTrts and other costs 9,439 4,377 1,285 9,278 17,170 33,720 2,442 12,507 338 1.508 24.379 67,235 This includes the direct StS of orchestral courses and ancillary activty. FUNDRAISING AND PUBLlCtrY Fund raising Publicity 3.986 2,999 5,757 3,190 6.985 8.947 MANAGEMENT AND ADMINISTRATION Office and sundry expenses Professional fees Bank charges Depreciation Sundry costs 1,430 1,315 189 1,334 2,853 270 39 1,325 3,155 5,821 10
Registered Charity No. 237816 THE REHEARSAL ORCHESTrA ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2020 IA company limited by guarantee having no share capita- numtrw 0809134) TANGIBLE FIXED ASSETS Musical ui ment Cost At 1 October2019 AddOnS 3,478 At 30 September 2020 3,478 De r¢elation At 1 October 2019 Provtsion for the year 3,257 221 At 30 September 2020 3.478 Net book value At 30 September 2020 At 30 September 2019 221 2020 2019 DEBTORS Income tax recoverable on Gift Aided donatr.ons 2,257 1,800 CREDrroRS Amounts falllng due within one year. Sundry creditors Donations and course fees received in advance 1,901 2,679 4,827 1,746 4,580 6,573 Tangible fixed assets Net current ANALYSIS OF ASSETS BEfwEEN FUNDS Total utricted fijnds Restn"cted funds 41,799 1.732 41,799 1,732 43.531 43,531 11
Reglstered Charity No. 237816 THE REHEARSAL ORCHESTRA ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2020 {A company limrted by guarantee having no share captlal- number 08091341 10 FUND MOVEMENTS Fund 1 Od2019 Inojrriny {9 TransfEts 30 Sept 2020 Unrestrided General funds Unrestnded t*sunaied funds RestFiLted FurNJs- EdInbryh Butsar 11.425 26.893 34,519 3.799 1,732 1.732 Total 51.157 26.893 34.519 43,531 11 RELATED PARTY TRANSACTIONS No Twstee was paKI for thr services a5 a Trustee. Trustees donated a totsl of £351 {2019.' £879). STATEMENT OF FINANCIAL ACTNMES FOR THE YEAR ENDED 30 SEPTEMBER 2019- for com aratives of all items on the SOFA 12 Unrestncled Restn"cted Totsl Funds Total Funds 2019 2018 INCOME Exceptional grants Grant5 and donations Course fees Sundry incorne Bank and other interest 40,000 24,026 38,670 854 14 22,542 49,409 1.432 175 2.CHJO 24,542 49.409 1,432 175 TOTAL INCOME 73.558 2,000 75,558 103,564 EXPENDITURE Direct charitable expenditure Fund raising and publicity Management and administration 67,235 8,947 5.821 67,235 8,947 5,821 58,420 8,157 6,433 TOTAL EXPENDITURE 82.003 82.003 73,010 NET INCOMEI EXPENDrtURE 18.445) 2,000 {6.445} 30,554 NET MOVEMENT IN FUNDS Transfer betsveen funds Fund balances brought forward 1,575 56.295 (1.5751 1,307 57,602 27,048 FUND BALANCES CARRIED FORWARD 49.425 1.732 51,157 57,602 12
Registered Charity No. 237816 THE REHEARSAL ORCHESTRA ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2020 (A company limf(ed by guarantee having no share 12pital- number 08091341 13 BALANCE SHEET AT 30 SEPTEMBER 2019- for corn Sheet ratives of all items on the Balance 2019 2018 FIXED ASss Tangible assets 260 CURRENT ASSETS Debtors and prepayments Bank deposit accounts Cash at bank and in har¢d 1,800 40.746 13,916 1,000 30.745 29,167 56.462 60,912 CREDITORS Amounts falling due within one year 15,526) 13,5701 NET CURRENT ASSETS 50.936 57,342 NET ASSErs 51.157 57.602 INCOME FUNDS Unrestricted General frjnd Unrestricted Designated fund Restricted fvnd 11,425 38.000 1.732 18,295 38,000 1,307 51,157 57.602 13