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.
1
## **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 01792 884279
Email Address secretary@pontarddulaismalechoir.com 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
2
## **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|
|---|---|---|
3
## **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), .
4
## **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
5
## **CÔR MEIBION PONTARDDULAIS MALE CHOIR**
## **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
6
## **CÔR MEIBION PONTARDDULAIS MALE CHOIR**
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
7
## **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.**
8
**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.**
9
**CÔR MEIBION PONTARDDULAIS MALE CHOIR - Statement of Financial Activities for the year ended 31 August 2020**
10
## **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.**
11
## **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.**
12
## **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.**
13
## **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
14
**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.**
15
## **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)**|
16
## **CÔR MEIBION PONTARDDULAIS MALE CHOIR**
## **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**|
|---|---|---|
17
## **CÔR MEIBION PONTARDDULAIS MALE CHOIR**
**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)|
|---|---|---|---|
18
## **CÔR MEIBION PONTARDDULAIS MALE CHOIR**
## **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.
19
## **CÔR MEIBION PONTARDDULAIS MALE CHOIR**
## **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**
20
## **CÔR MEIBION PONTARDDULAIS MALE CHOIR**
## **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.
21
## **CÔR MEIBION PONTARDDULAIS MALE CHOIR**
## **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_**|
|---|---|---|
22
## **CÔR MEIBION PONTARDDULAIS MALE CHOIR**
## **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**
23
## **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.
30
## **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