2020-08-31-accounts

The Charity Registration Number is :- 244197

CÔR MEIBION PONTARDDULAIS MALE CHOIR

Report and Accounts

31 August 2020

CÔR MEIBION PONTARDDULAIS MALE CHOIR

Report and accounts for the year ended 31 August 2020

Contents

	Page
Charity information		1
Trustees' Annual Report		1
Accountants' report		6
Funds Statements:-
Statement of Financial Activities		8
Movements in funds		12
Income and Expenditure account		13
Balance sheet		14
Cash flow statement		16
Notes to the accounts		19

CÔR MEIBION PONTARDDULAIS MALE CHOIR

Trustees' Annual Report for the year ended 31 August 2020

The Trustees present their Report and Accounts for the year ended 31 August 2020.

Reference and administrative details

The charity name.

The legal name of the charity is:- CÔR MEIBION PONTARDDULAIS MALE CHOIR.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 244197.

.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as an unincorporated charity, established by a written constitution. The governing document of the charity is the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) .

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals.

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CÔR MEIBION PONTARDDULAIS MALE CHOIR

Trustees' Annual Report for the year ended 31 August 2020

The principal operating address, telephone number, email and web addresses of the charity are:-

53 Woodville Street Pontarddulais, Swansea SA4 8SH Telephone [phone]

Email Address [e-mail] Web address www.pontarddulaismalechoir.com

The Trustees in office on the date the report was approved were:-

Emyr Lyn Anthony Peter Geoffrey Guy

The following persons served as Trustees during the year ended 31 August 2020 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

Emyr Lyn Anthony Peter Geoffrey Guy

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

To foster and promote the education of the general public in the appreciation of music in all its aspects and to co-operate with local authorities, educational institutions and cultural societies relating to the practice, presentation and study of music, in order, inter alia, to promote better and more widespread performance of Male Choral work, both within the United Kingdom and Worldwide

The main activities undertaken in relation to those purposes during the year.

The activities in relation to the charities purposes were severely restricted during the year because of the Covid-19 pandemic.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

The main activity during the year was the choirs annual concert in November 2019. The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The main achievements and performance of the charity during the year.

Because of the current pandemic the activities of the choir have been restricted or suspended during the year

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CÔR MEIBION PONTARDDULAIS MALE CHOIR

Trustees' Annual Report for the year ended 31 August 2020

The difference the charity's performance during the year has made to the beneficiaries of the charity.

Because of the current pandemic the activities of the choir have been restricted or suspended during the year

The degree to which the achievements and performance during the year have benefited wider society.

Until lockdown the choir engaged in its normal activities with rehersals twice weekly and a normal concert schedule to promote its activities

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

In accordance with its constitution the members through its elected comittee may appoint new charity trustees

Bankers	Lloyds Bank plc
Solicitors	Not applicable
Investment advisors	Not applicable
Architects	Not applicable
Property Consultants	Not applicable
Surveyors Accountants	Not applicable GCNG Consultancy Limited, GCNG House, Unit 12 Tawe Business Village, Swansea SA7 9LA

Accountants

Financial review

The charity's financial position at the end of the year ended 31 August 2020

The financial position of the charity at 31 August 2020 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity	2020 £ (6,702) 58,449 58,449	2019 £ (45,133) 65,150 65,150

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CÔR MEIBION PONTARDDULAIS MALE CHOIR

Trustees' Annual Report for the year ended 31 August 2020

Financial review of the position at the reporting date, 31 August 2020 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

Policies on reserves.

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately twelve months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that costs and the activities of the choir are covered. The trustees consider that a level of twelve months is sufficient. The balance held as unrestricted funds at 31 August was £57,847, of which £57,847 are regarded as free reserves, after allowing for funds tied up in tangible fixed assets. The current level of reserves is therefore higher than is needed. The trustees maintain that once the current restrictions imposed by the Covid pandemic are over and the choir resumes normal activities this will be adjusted accordingly.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

Thomas Richard Jones

Member of Chartered Certified Accountants

GCNG House

Unit 12 Tawe Business Village Swansea SA7 9LA

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

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CÔR MEIBION PONTARDDULAIS MALE CHOIR

Trustees' Annual Report for the year ended 31 August 2020

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

• to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;

• state whether applicable accounting standards and statements of

• recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under 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.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 10 March 2021.

Emyr Lyn Anthony Trustee

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Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 August 2020

I report to the Trustees on my examination of the financial statements of the charity on pages 8 to 33 for the year ended 31 August 2020 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 19.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 1, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed 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 financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

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Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

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 financial statements to be reached.

Signed:-

Thomas Richard Jones - Independent Examiner

Chartered Certified Accountants

GCNG House Unit 12 Tawe Business Village Swansea SA7 9LA

This report was signed on 10 March 2021

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CÔR MEIBION PONTARDDULAIS MALE CHOIR - Statement of Financial Activities for the year ended 31 August 2020

Statement of Financial Activities for the year ended 31 August 2020

Current year Unrestricted Funds 2020 £ Income & Endowments from: Donations & Legacies A1 20,139 Charitable activities A2 30,029 Other trading activities A3 120 Investments A4 24 Total income A 50,312 Expenditure on: Raising funds B1 40,089 Charitable activities B2 16,925 Total expenditure B 57,014 Net income for the year (6,702) Net income after transfers A-B-C (6,702) (6,702) Reconciliation of funds:- E Total funds brought forward 65,150 Total funds carried forward 58,448 Net movement in funds SORP Ref	Current year Restricted Funds 2020 £ - - - - - - - - - - - - -	Current year Total Funds 2020 £ 20,139 30,029 120 24 50,312 40,089 16,925 57,014 (6,702) (6,702) (6,702) 65,150 58,448	Prior Year Total Funds 2019 £ (7,517) 45,896 269 25 38,673 49,338 34,468 83,806 (45,133) (45,133) (45,133) 110,283 65,150

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 19 to 33 form an integral part of these accounts.

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CÔR MEIBION PONTARDDULAIS MALE CHOIR - Statement of Financial Activities for the year ended 31 August 2020

All activities derive from continuing operations

The notes attached on pages 19 to 33 form an integral part of these accounts.

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CÔR MEIBION PONTARDDULAIS MALE CHOIR - Statement of Financial Activities for the year ended 31 August 2020

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CÔR MEIBION PONTARDDULAIS MALE CHOIR - Statement of Financial Activities for the year ended 31 August 2020

CÔR MEIBION PONTARDDULAIS MALE CHOIR - Resources applied in the year ended 31 August 2020 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA Net resources available to fund charitable activities	2020 £ (6,702) (6,702)	2019 £ (45,133) (45,133)

The notes attached on pages 19 to 33 form an integral part of these accounts.

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CÔR MEIBION PONTARDDULAIS MALE CHOIR - Statement of Financial Activities for the year ended 31 August 2020

Movements in revenue and capital funds for the year ended 31 August 2020

Revenue accumulated funds

Unrestricted Funds 2020 £ Accumulated funds brought forward 65,150 (6,702) 58,448 Closing revenue funds 58,448 Summary of funds Unrestricted and Designated funds 2020 £ Revenue accumulated funds 58,448 Recognised gains and losses before transfers	Restricted Funds 2020 £ - - - - Restricted Funds 2020 £ -	Total Funds 2020 £ 65,150 (6,702) 58,448 58,448 Total Funds 2020 £ 58,448	Last year Total Funds 2019 £ 110,283 (45,133) 65,150 65,150 Last Year Total Funds 2019 £ 65,150

The notes attached on pages 19 to 33 form an integral part of these accounts.

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CÔR MEIBION PONTARDDULAIS MALE CHOIR - Statement of Financial Activities for the year ended 31 August 2020

CÔR MEIBION PONTARDDULAIS MALE CHOIR Income and Expenditure Account for the year ended 31 August 2020 as required by the Companies Act 2006

Income Income from operations Refunds from HMRC on gift aided donations Interest receivable Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Fundraising costs Realised losses on disposals of social investments which are programme related Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year Net income after tax in the financial year Net income before tax in the financial year Investment income	2020 £ 45,741 4,547 24 50,312 50,312 16,925 40,089 - 57,014 (6,702) - (6,702) (6,702)	2019 £ 34,047 4,601 25 38,673 38,673 34,468 49,338 - 83,806 (45,133) - (45,133) (45,133)

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 19 to 33 form an integral part of these accounts.

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CÔR MEIBION PONTARDDULAIS MALE CHOIR - Balance Sheet as at 31 August 2020

		SORP
	Note	Ref		2020		2019
				£		£
Current assets		B
Stocks		B1	4,305		3,318
Cash at bank and in hand		B4	87,489		109,808
Total current assets			91,794		113,126
Creditors: amounts falling due within
one year	12	C1	(33,346)		(47,976)
Net current assets				58,448		65,150
The total net assets of the charity				58,448		65,150
The total net assets of the charity are	funded	by the	funds of the	charity, as follows:-
Restricted funds
Unrestricted Funds				-		-
Unrestricted Revenue Funds	17	D3	58,448		65,150
Designated Funds				58,448		65,150
Total charity funds				58,448		65,150

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 7.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Emyr Lyn Anthony

Trustee

Approved by the board of trustees on 10 March 2021

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CÔR MEIBION PONTARDDULAIS MALE CHOIR - Balance Sheet as at 31 August 2020

The notes attached on pages 19 to 33 form an integral part of these accounts.

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CÔR MEIBION PONTARDDULAIS MALE CHOIR

Cash Flow Statement for the year ended 31 August 2020

Cash flows from operating activities A Cash flows from investing activities Interest received Cash flows from financing activities Net cash provided by operating activities as shown below	2020 £ (22,343) 24	2019 £ (45,158) 25
Net cash provided by financing activities C Overall cash provided by all activities Cash movements Change in cash and cash equivalents from activities in the year ended 31 August 2020 Cash and cash equivalents at 1 September 2019 Change in cash and cash equivalents due to exchange rate movements A+B+C Cash at bank and in hand less overdrafts at 31 August	- (22,319) (22,319) 109,808 - 87,489	- (45,133) (45,133) - - (45,133)

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Cash Flow Statement for the year ended 31 August 2020 CÔR MEIBION PONTARDDULAIS MALE CHOIR

Cash Flow Statement for the year ended 31 August 2020 - Continued

Reconciliation of net income to net cash flow from operating activities

Net income as shown in the Statement of Financial Activities Adjustments for :- Write downs of investments Net unrealised losses on investment assets Dividends, interest and rents from investments Decrease in stocks Increase in creditors, excluding loans Net cash provided by operating activities A Analysis of cash and cash equivalents Cash in hand at for the year ended 31 August 2020 Notice deposits - (less than 3 months) Total cash and cash equivalents	(6,702) - - (24) (987) (14,630) (22,343) 2020 £ 87,489 - 87,489	(45,133) - - (25) - - (45,158) 2019 £ 109,808 - 109,808

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Cash Flow Statement for the year ended 31 August 2020

CÔR MEIBION PONTARDDULAIS MALE CHOIR

Cash Flow Statement for the year ended 31 August 2020 - Continued

Cash Total Analysis of change in net debt	At start of year 109,808 109,808	Cash Flows and (22,319) (22,319) (22,319)	At end of year 87,489 (22,319) (22,319)

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Notes to the Accounts for the year ended 31 August 2020

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 August 2021 , the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Risks and future assumptions

The charity is a public benefit entity.

In the current pandemic most of the choirs activities have been suspensed. Membership donations have been cancelled until the choir is able to resume its normal activities

Policies relating to categories of income and income recognition.

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.

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Notes to the Accounts for the year ended 31 August 2020

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.

Membership subscriptions

The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.

The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.

Policies relating to expenditure on goods and services provided to the charity.

Allocating costs to activities

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-

Staffing - on the basis of time spent in connection with any particular activity.

Staffing - on a per capita basis, based on the number of of people employed within any partiular activity. Premises related costs - on the proportion of floor area occupied by a particular activity.

Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures

Estimation techniques used in apportioning costs - give details

Policies relating to assets, liabilities and provisions and other matters.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors and provisions

In these accounts, creditors relate to commissions payable to members for their purchases of supermarket vouchers and the balances held by the charity on behalf of members in a Members social fund. These funds do not form part of the charities activities and are used to pay for members tour, accomodation and subsitence costs

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

There are no designated funds.

There are no restricted funds.

There are no endowment funds.

2 Liability to taxation

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Notes to the Accounts for the year ended 31 August 2020

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

There are no significant implications on such matters

5 Staff costs and emoluments

Salary costs Gross Salaries excluding trustees and key management personnel Total salaries, wages and related costs	2020 £ 17,105 17,105	2019 £ 20,640 20,640

SECONDED AND THIRD PARTY STAFF - The Choir did not engage any employees which qualified for PAYE during the year. The costs of the Musical Director and the choir's Accompanists were sums paid gross as each service was purchased on a self-employed earner basis of the professional musicians concerned. As a result no pension payments were due on these brought-in services.

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

6 Defined contribution pension schemes

Since the charity has no employees which qualify for PAYE there is no defined pension scheme.

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

7 Defined benefit pension scheme

Since the charity has no employees which qualify for PAYE there is no defined pension scheme.

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Notes to the Accounts for the year ended 31 August 2020

8 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

9 Intangible Fixed Assets Musical Equipment: Cost At 1 September 2019 At 31 August 2020 Amortisation At 1 September 2019 At 31 August 2020 Net book value	2020 £ 14,033 14,033 14,033 14,033 -	2019 £ 14,033 14,033 14,033 14,033 -

10 Investment pooling schemes and arrangements

There are no investment pooling schemes or arrangements

11 Stocks & Work in Progress Stocks before write downs	2020 £ 4,305 4,305	2019 £ 3,318 3,318

Analysis of the carrying value of stocks and work in progress by activities

Activity Primary purpose	2020 2019 £ £ - - - - Work in Progress	2020 2019 £ £ 4,305 3,318 4,305 3,318 Stocks

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Notes to the Accounts for the year ended 31 August 2020

12 Creditors: amounts falling due within one year Trade creditors Other creditors 13 Loans to trustees included in debtors	2020 £ - 33,346 33,346	2019 £ 17,980 29,996 47,976

There are no loans to Trustees

14 Guarantees made by the charity on behalf of trustees

There are no Guarantees made on behalf of Trustees

15 Income and Expenditure account summary At 1 September 2019 Surplus after tax for the year At 31 August 2020	2020 £ 65,150 (6,702) 58,448	2019 £ 110,283 (45,133) 65,150

16 Particulars of how particular funds are represented by assets and liabilities

At 31 August 2020 Current Assets Current Liabilities At 1 September 2019 Current Assets Current Liabilities	Unrestricted funds £ 91,794 (33,346) 58,448 Unrestricted funds £ 113,126 (47,976) 65,150	Designated funds £ - - Designated funds £ - - -	Restricted funds £ - - - Restricted funds £ - - -	Total Funds £ 91,794 (33,346) 58,448 Total Funds £ 113,126 (47,976) 65,150

17 Change in total funds over the year as shown in Note 16 , analysed by individual funds

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CÔR MEIBION PONTARDDULAIS MALE CHOIR

Notes to the Accounts for the year ended 31 August 2020

Funds brought forward from 2019 £ Unrestricted and designated funds:- Unrestricted Revenue Funds 65,150 Total unrestricted and designated funds 65,150 Total charity funds 65,150 Analysis of movements in funds over the year as shown in Note Income 2020 £ Unrestricted and designated funds:- Unrestricted Revenue Funds 50,312 50,312	Movement in funds in 2020 See Note 18 £ (6,702) (6,702) (6,702) 17 Expenditure 2020 £ (57,014) (57,014)	See Note 0 £ - - - Other Gains & Losses 2020 £ - - Transfers between funds in 2020	Funds carried forward to 2021 £ 58,448 58,448 58,448 Movement in funds 2020 £ (6,702) (6,702)

18 Analysis of movements in funds over the year as shown in Note 17

Gains and losses are detailed in notes 0,0, 0, 0 and 0

19 The purposes for which the funds as

Unrestricted and designated funds:-

Unrestricted Revenue Funds

Unrestricted Revaluation Reserve

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.

There are no designated revenue funds

Designated Revenue Funds

Designated Fixed Asset Funds

The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.

Restricted funds:-

Restricted Fixed Asset Funds

Restricted Revaluation Reserve

The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the charity's assets.

24

CÔR MEIBION PONTARDDULAIS MALE CHOIR

Notes to the Accounts for the year ended 31 August 2020

20 Ultimate controlling party

The charity is under the control of its legal members.

25

CÔR MEIBION PONTARDDULAIS MALE CHOIR

Detailed analysis of income and expenditure for the year ended 31 August 2020 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

21 Donations, Grants and Legacies

Donations and gifts from individuals Total donations and gifts from individuals Refunds from HMRC on gift aided donations Small donations individually less than £1000	Current year Unrestricted Funds 2020 £ 2,260 4,547 6,807	Current year Restricted Funds 2020 £ - - -	Current year Total Funds 2020 £ 2,260 4,547 6,807	Prior Year Total Funds 2019 £ 6,685 4,601 11,286

Membership subscriptions as donations Competition Income Total Competition Income Competition Income	Current year Unrestricted Funds 2020 £ 13,332 Current year Unrestricted Funds 2020 £ - - Current year Unrestricted Funds 2020 £	Current year Restricted Funds 2020 £ - Current year Restricted Funds 2020 £ - - Current year Restricted Funds 2020 £	Current year Total Funds 2020 £ 13,332 Current year Total Funds 2020 £ - - Current year Total Funds 2020 £	Prior Year Total Funds 2019 £ 24,351 Prior Year Total Funds 2019 £ 750 750 Prior Year Total Funds 2019 £

Prior Years Adjustments

26

CÔR MEIBION PONTARDDULAIS MALE CHOIR

Detailed analysis of income and expenditure for the year ended 31 August 2020 as required by the SORP 2015

----- Start of picture text -----
Members funds - not part of - - -
charities activities (43,904)
- - -
Total Prior Years Adjustments (43,904)
Total Donations, Grants and Legacies
Total Donations, Grants A1 20,139 - 20,139 (7,517)
and Legacies
22 Income from charitable activities - Trading Activities
Current year Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total funds
Funds Funds
2020 2020 2020 2019
£ £ £ £
Primary purpose and ancillary trading
Sale of goods and services in -
1,128 1,128 4,144
accordance with the charity's
Royalties 519 - 519 -
Ticket Sales 8,775 - 8,775 8,141
Other Concert Income
- -
4,587 4,587
Sales of Tesco Vouchers 15,020 - 15,020 33,611
Total Primary purpose and -
30,029 30,029 45,896
ancillary trading
23 Total Income from charitable activities
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds
Total Funds
Current year Funds Funds
2020 2020 2020 2019
£ £ £ £
-
Total income from charitable trading 30,029 30,029 45,896
Total from charitable activit A2 30,029 - 30,029 45,896
----- End of picture text -----

24 Income from other, non charitable, trading activities

Current year	Current year	Current year	Prior Year
Unrestricted	Restricted	Total Funds	Total Funds
Funds	Funds
2020	2020	2020	2019
£	£	£	£

27

CÔR MEIBION PONTARDDULAIS MALE CHOIR

Detailed analysis of income and expenditure for the year ended 31 August 2020 as required by the SORP 2015

Total from other activities A3 Membership subscriptions and sponsorships as, a payment for	120 120	- -	120 120	269 269

25 Investment income

Bank Interest Receivable Total investment income A4	Current year Unrestricted Funds 2020 £ 24 24	Current year Restricted Funds 2020 £ - -	Current year Total Funds 2020 £ 24 24	Prior Year Total Funds 2019 £ 25 25

26 Expenditure on charitable activities - Direct spending

Current Year Total direct spending B2a CD and merchandise cost of sales Professional Indemnity insurance Tesco Voucher Cost Tesco Voucher Commissions	Current year Unrestricted Funds 2020 £ 15,360 250 - 865 16,475	Current year Restricted Funds 2020 £ - - - - -	Current year Total Funds 2020 £ 15,360 250 - 865 16,475	Prior Year Total Funds 2019 £ 31,594 (272) (197) 943 32,068

27 Expenditure on charitable activities- Grant funding of activities

Current Year Total grantmaking costs B2c Current Year Grants made to organisations Breakdown of Grants made to organisations	Current year Unrestricted Funds 2020 £ 450 450 Current year Unrestricted Funds	Current year Restricted Funds 2020 £ - - Current year Restricted Funds	Current year Prior Year Total Funds Total Funds 2020 2019 £ £ 450 2,400 450 2,400 Current year Total Funds

28

CÔR MEIBION PONTARDDULAIS MALE CHOIR

Detailed analysis of income and expenditure for the year ended 31 August 2020 as required by the SORP 2015

2020 £ Forget ne not Dementia Care 250 Dementia UK 100 Forget ne not Dementia Care 100 450 Breakdown of Grants made to organisations Prior Year Prior Year Unrestricted Funds 2019 £ 28 Current year Current Year Unrestricted Funds 2020 £ Employee costs not included in direct costs 17,105 Premises Expenses 2,012 Administrative overheads 854 - 51 35 150 531 1,982 - - Support costs before reallocation 22,720 Less support costs reallocated to specific activities To costs of raising funds (22,720) Web hosting charges Information and publications Competition award costs Piano Tuning Costs Membership subscriptions Telephone, fax and internet Refreshments Other salaries Support costs for charitable activities Music copies Rent payable under operating leases First Aid and PPE	2020 £ - - - - Prior Year Restricted Funds 2019 £ Current year Restricted Funds 2020 £ - - - - - - - - - - - - -	2020 £ 250 100 100 450 Prior Year Total Funds 2019 £ Current year Prior Year Total Funds Total Funds 2020 2019 £ £ 17,105 20,640 2,012 4,390 854 1,299 - 70 51 51 35 245 150 - 531 - 1,982 318 - 200 - 366 22,720 27,579 (22,720) (27,579)

29

CÔR MEIBION PONTARDDULAIS MALE CHOIR

Detailed analysis of income and expenditure for the year ended 31 August 2020 as required by the SORP 2015

The basis of allocation of costs between activities is described under accounting policies (27,579)

-

Administrative overheads

The basis of allocation of costs between activities is described under accounting policies

29 Total Charitable expenditure

29 Total Charitable expenditure	29 Total Charitable expenditure
Current year Current year Current Year Unrestricted Funds Restricted Funds 2020 2020 £ £ Total direct spending B2a 16,475 - Total grantmaking costs B2c 450 - Total charitable expenditure B2 16,925 - All the expenditure in the prior year was unrestricted. Prior Year Prior Year Prior Year Unrestricted Funds Restricted Funds 2019 2019 £ £ Total direct spending B2a 32,068 - Total grantmaking costs B2c 2,400 - Total charitable expenditure B2 34,468 - 30 Expenditure on raising funds and costs of investment management Current year Current year Current Year Unrestricted Funds Restricted Funds 2020 2020 £ £ (987) - Cost of operating membership scheme 1,281 - Costs of staging fundraising events 17,075 - Reallocated from support costs 22,720 - Total fundraising costs B1 40,089 - Movement in stock for non primary purpose trading		Current year Restricted Funds 2020 £ - - - Prior Year Restricted Funds 2019 £ - - -	Current year Total Funds 2020 £ 16,475 450 16,925 Prior Year Total Funds 2019 £ 32,068 2,400 34,468	Prior Year Total Funds 2019 £ 32,068 2,400 34,468
			Current year Total Funds 2020 £ (987) 1,281 17,075 22,720 40,089	Prior Year Total Funds 2019 £ - 1,801 19,958 27,579 49,338

All the expenditure in the prior year was unrestricted.

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CÔR MEIBION PONTARDDULAIS MALE CHOIR

Activity analysis of Income and expenditure for the for the year ended 31 August 2020

This analysis is classsified by activity and not by conventional nominal descriptions.

31 Analysis of income by activity SOFA ref Primary purpose Fundraising activities Summary of Total Income, including the items above Charitable activities A2 Other activities A3 Donations & Legacies A1 Investment income A4 Total income as shown in the SOFA A Categories of income Income from exchange transactions Income from other, non charitable, trading activities Income from charitable activities Activity	2020 £ 30,029 120 30,029 120 20,139 24 50,312 50,312	2019 - 45,896 269 45,896 269 (7,517) 25 38,673 38,673

Total income :-Your analysis agrees to DetailPL2. This row will autohide if not relevant The totals agree to the category analysis - This row will autohide if not relevant

32 Analysis of charitable expenditure by activity

Activity

Direct costs 2020 £ Primary purpose Direct costs 17,077 Employee costs not included in direct cos - Premises expenses - Administrative overheads - Grantmaking costs - 17,077 Total Primary purpose	Support costs 2020 £ - 17,105 2,012 3,603 - 22,720	Grant funding of activities 2020 £ - - - - 450 450	Total 2020 £ 17,077 17,105 2,012 3,603 450 40,247	Total 2019 £ 2,159 20,640 4,390 4,879 2,400 34,468

31

CÔR MEIBION PONTARDDULAIS MALE CHOIR

Activity analysis of Income and expenditure for the for the year ended 31 August 2020

Summary of charitable costs by activity

Total Primary purpose Total charitable expenditure	Direct costs 2020 £ 17,077 17,077	Support costs 2020 £ 22,720 22,720	Grant funding of activities 2020 £ 450 450	Total 2020 £ 40,247 39,645	Total 2019 £ 34,468 34,468

The basis of allocation of costs between activities is described under accounting policies

The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 29

Analysis of support and governance costs by charitable activities

Activity Primary purpose Summary of grant making by activity Primary purpose	Governance - Grants to institutions 2020 £ 450 450	Finance - Grants to individuals 2020 £ - -	Human Resources 17,105 Support costs 2020 £ - -	Other Overheads 5,615 Total 2020 £ 450 450	Total 22,720 Total 2019 £ 2,400 2,400

Fuller details of grants made and related costs, including support costs, are shown in note 27.

33 Analysis of non charitable expenditure by activity

Activity
Fundraising activities	Fundraising activities	Fundraising activities
	2020	2019
	£	£
Direct fundraising costs	17,369	21,759
Indirect fundraising costs:-	-	-

32

CÔR MEIBION PONTARDDULAIS MALE CHOIR

Activity analysis of Income and expenditure for the for the year ended 31 August 2020

Total non charitable expenditure Total costs of Fundraising activities Total non charitable expenditure	2020 0 17,369 17,369	2019 £ 21,759 21,759

The breakdown of this expenditure by type of spending (ie by nominal classification and by fund) is detailed in note 0

34 Carrying value of work in progress analysed between activities

	2020	2019
	0	£
Primary purpose	4,305	3,318

33