REGIsfERED CHARITY NUMBER: 257201 REPORT OF THE TRusfEES AND UNAUDITED FINAf4CIAL sfATEMENrs FOR THE YEAR RNDED JI JULY 2024 FOR HARLOW CHORUS Brindley Jaeob Chartered Ac¢ounlaiits 167 Tumcls Hill Cheshunt Hertford5hire EN8 9BH
HARLOW CHORUS CONTENTS OF THE FINANCIAL STATEMENTS fortbe Year Ended 31 JULY 2024 Pxge Repoi't of tlieTrustees I to 3 Indepthdent Examlller's Report Statement of FlnancS¥tl Adivltles Bal%ii¢e Sheet Notes to the FliiAnelal Statements 7 kn 11 Detailed Stfttem¢nt of Finantlal Activitits 12 to 13
HARLOW CHORUS REPORT OF THE TRusfEES for th¢ Y¢ai' Ended 31 JULY 2024 The trustees present their rew)rt willi lh¢ financial sM¢fftenis of the charity for the year ended 31 July 2024. The truslees have adopted the provisions of Awoulltin¥ Reporting by Charities.. Statement of Recommended Practice applicable to ¢harities preparing their accounls in accordaiice ivith the FInaClaI Reporting Standard applicable in the IJK and R¢publi¢ oflrelarid (FRS 102) (etTective l janu 2019). OBJEcfivES AND AcfIvITIES Charitable Object Tlie object of HArloiv Chorus is to fo5 the public knowledge and aptrttiatiott of choral music by wformittg publicly such music to th¢ highest possible Musi1 standard. Goveriianee and M*n#%tmtnt Th¢ char5ty is an unin¢orporated ags0¢iation. govem¢d by a r¢vised constltution approved by thc AGM on 20th November 2023. Membership is open to any person inteTesied in fvrthcring tlic charitable obje¢i, who has paid the annual subs¢ripiion and provided eviden¢¢ of their continiLin8 musical ability to the s&tisfa¢tion of tlie Musical Dire¢tor. There ale up to t¢n Committee Members who are eleeied by the members at the AGM. Except for th¢ Iliree officers (Chair, Treasurer and sEtary) who can setve for up ¢0 7 years, committee Members nornially serve for UP to four years. The Committee Membets are ihe twstees of the charity. The choir is run by its m¢mb¢rship on a volunlary basis. Aim8 xnd Intended Impact "SlngSngwRtli pgssion And pYof¢sslonalism" Harlmv Chorus oims to inspire aml educate its m¥nbcrship Ind to enjoy and perfoim at the Iiighest standard. We aspir¢ lo artra¢t a ivide variety of audience, keeping th¢ strortg ehoral tradition alive at)d fostering rt¥ talent a¢r05s th¢ a¥e rallge. We aim to be o veuatile, amateur ¢hoir maintaining prof¢ssional 51andards, maximissng the potential of all memb¢rs. We enjoy singing thvaried repertoifeto a wide audience in a ronge of inspiring artd prestigious venues. Publle beii¢fit Tlie tTus¢¢¢s have complied with thc duty in se¢lion 17 of th¢ Charities Act 2011 to haye du¢ r¢Bard to public benefit guidance published by th¢ Chority Comniission. In addition to the public educational benefits to participants and audiences, the Comjnitiee is conscious that its a¢fivilie5 m115t be alyordable, so ive continue to off¢r fr¢¢ meinber5hip lo (he under 25,$, and any other member ivith financi diffi¢uliies cat) privately discuss a special reduced subscrtption arrangement with th¢ Treasurer. rlow Sliiger$ Horloiy Chon]s Acttdemy, later reDamed HarlN¥ Chorus Training Choir, Ivhich started in 2009 disbamled PTiorto Covid. Uijder ihe baiiner of "Harlow Singers" it refom)ed in September 2021 thanks to the efforts of Judy Reevt who is ihe 11'S &dminiStrof And it noiv ha5 20 tllembers. Sara Stmve has been its musical diLt¢tor and accompanist during thal time and we are very thankful for the work they do forour 8ssociate¢hoir. Page I
HARLOW CHORUS REPORT OFTHB TRUSTEES tlie Yeai- Ended 31 JULY 2024 ACHIEVEMENT AND PERFORMANC PrincipRI Actlvltles #nd Aehievements durliig the Year Our first Concert of the seasorn w&s on Saturday 14¢h od0r 2023 in Waltham Abbey Church, wheth we perfomied Faure's and Saens Saint'5 Requiems. Our next concert iv&s on 9th De¢emher in St 3din's church, Epping, when we perfomed the magnificent woAr, Handel's Messiah and ilie week befor¢, on Sunday 3rd December, we had pu¢ on a carol corteert it) Copped Hall, it) aid of Ihe Copped Hall Trnst. On sardaY February 17th a number of th¢ choir joined ivith two other Choi to perfomi in the Welsh Festival of Music held iii the ReÈenl Hall, Oxford Street oll the occasion of Sir Karl Jenkins, 80th birthday. The programme coJnpri5ed 'Th¢ Sh&doiYs of Wav,, Composed & eonducted by Paul Mealor. °Gweddi" Composed by Arwel Hugh¢s atid ¢¢)nducted by his son, (hyain What .qustsins the World" composed especially for the festival by our own Edward-Rhyg Htrry and "Symphoni¢ Adi¢mus" by Karl Jenkins On April 13th again in St John's Eppin& accompynied by Bi5hop'5 Slortford Sinfonia we perfomied Ethel Smyth's Mas5 in D. Paul Mealols Shadows of War & the whnning piece from our Young Coinposers, CompetitlOD' The Lord is my light (Psalm 27) by David McGrcgor. Anothcr "Come & Siiig event ivas held on I Ith May in High Wych chu wheji w¢ worked tljrough Mendelssohn's Elijah The final n¢ert of the 5eawn was on 13th Suly In St Michael's Church, Bishop's Stortford, Ivhen iv¢ song a selxtion of poplll8rpÈeces from Opera and Musicals. Current membership now stands &t 75 but we still hope to build onthis over the months to com FINANCIAL REVIEW FliiAnclAI Review The overall result for the yur wa5 a deficit of £1054. (£1,870, 2022123). This w&% a good result given a nnir of "on¢ events and two expcfisive or¢hestral eoncerts siaged. We r¢m&in grat¢thl to die "FrieThJs" of Harlow Chorus for their wnlinwl financial sUprt fynd to all th¢ members ivho support Us irt so many ways. Fund raising has also been su¢c¢55th1 ivith an exc¢llen¢ quÈz #nd income raised fron] hiri¥Lg out musi¢ from our library. We remain very well placed finan¢i8lly ivith over £50k in the Bank. Rwervts polley The Cash Reserves noiv sland at just under £54k and it remAins ihe aiin of lhe trustees to mainlain thw reserves at level ivhich meets at least six months, expenditure. FUTURE PLANS The 2024125 Se0 is unde¢ivay with our first conc¢rt on Saturday 9th Nov¢mber Epping. Vivaldi's Gloria. William Ma¢hias' Missa Brevis and Mariaiiiia Mart1tS, Dixit Dominus 1$ on the Progrmme. Further wncerts are plned for December (uro15 Lll St Stephen's church Harlow), April & July. Season 2025r26 m&rf(s our Soth Anniversary aAd we iyill b¢ planning o bumper sewn to mark this Milestone and hop¢fully a European 'Iour iyill also be ort the agenda. W¢ have book¢d Saffi0 Hall as th¢ venue foy our allniv¢rswry concert on Ilth July 2026 wh¢n iv¢iviS1 perfomi Mcndelssohn's Blijth. srRUCU'URF,, C.OVERNANCE AND MANAGEMENT GoveiTringdocumetst The charity is controlled by its govemii)g document, a deed of trust and ¢otE5tilutes an unincorporated ¢hfirity. Page 2
HARLOW CHORUS REPORT OF THE TRUSTEES for the Year Ended 31 JULY 2024 STRUCfURE, GOVERNANCE AND MANAGEMEwr Risk m8n8g¢ment Thc trustecs regularly review the op¢rational and business risks faeed by the chority and have established systems to mitigat¢ the significant risks. REFERENCE AND ADMINISTRATIVE DKTAIiS Reglgt¢r¢d ChHrity number 257201 Prillelpil address St. Johns Arts & Re¢reation Centre St. Jolw Walk Harlow E6S¢X CM170AJ Trustees P A Salldell (Chair) (Jrsigned 20.11.23) Miss C E Patridge (Secretary) Mrs R J Davis (Chair) JRLord Di R M L Warren (Tr¢asrer) Mrs G D Jones (r¢siw)ed 20.11.23) D C Bromage J R Palcrnoster Ms J Pi¢kergill (appointed 20.11.23) D Marshall (appointcd 20.11.23) Indey¢ndentEXanner Brindley Jacob Chartered Accountants 167 Tuniers Hill ChG4hunt HertfoTdshire EN8 9BH B8nkers CAF Bank Limited PO Box 289 Kings Hill W¢st Malling Keiit ME194TA Approved by order of the b¢)ard of trustees on........... - and sigt)ed on its behalf by.. Mrs R J Davis- Trustee Page 3
INDEPENDEf4T EXAMINER'S REPORT TO THEI TRUSTKES OF HARLOW CHORUS Independent ex8mliier's report to the trustees ofHarlow Chorus I r¢port to the charity trustees on my ¢xaminatign of the accounts of Harlow Chon]s (the Trust) for Ihe year ended 31 July 2024. Responslblllties Aiid ba515 of report As th¢ Charity tNsiees of the Trust you ar¢ r¢sponsible for the prepa¥alion of the aw)unts in accordance with th¢ requirements of the Ch8ritie5 Aet 2011 ('the A¢l'). I report Lti respect of my examination of the TNs¢s accounts ca¥ried out undu Sectiort 145 of the Act And in ¢arryiDg out my examination I have followed all applicable Directions given by the Charity Commission under Section 14515Xb} of the Act. Indepeiident examlnei's stAt¢men¢ I have completed my exainination. l confirm that no material matters have come to my attet)tion tn connection iyith the examination giving m¢ ¢aus¢ to believe that in any material respect.. accounting rerdS were not kept in respect of the Twst as required by Section 130 of the Act. or the a¢counls do ttot accord with those r¢¢ords; or the aetounts do not comply ivith Ilie applicable requirements conc¢rniiig the forni and content of accounts set out in the Chaiilies (Accounts artd Reports} Regvlalions 2008 oiher Ilian any requirement that the accouiits give Y4 tru¢ and fair vieiv ivhich is not a malterconsidered Js part of ath independent ¢xaminati1. I have no concerns and have come across no other matters in connectioii wilh the examination to whi¢h attention should be draivN in this report in order to enable a propEr understanding of Ihe accounts to be reached. Maurice Brindley BS¢ FCA Brindl¢y Jacob Chartered Accountants 167 Tumer5 Hill Chesliunt Hertfordsliire EN8 9BH Date.. Pag¢ 4
HARLOW CHORUS srATEMEwf OF FINANCIAL ACTIVITIES fov tlie Year Eiidcd 31 JULY 2024 31.7.24 U¥tr¢stri¢ted fund 31.7.23 Tol&1 funds Not&8 INC.OME AND ENDOWMEt+rfs FROM Donations and legacies 26,028 21,940 ChRrithblt actlvltles Illcome from Clioritabk A¢¢ivites Ik,958 13,559 Other trading aefivities Investment inwme 7,514 1,393 8.318 1,212 Total 46,893 45.029 XPENDITURE ON Raising funds 1,485 ChAI'jtAble aetlvltles ExperÈditure frojn Charit&ble A¢tivites 47.307 45,414 TotRI 47,948 46,899 r4ET INCOMEI(EXPENDITURE) (1,055) (1,870) RECONCILIATION OF FUNDS Tothl funds brOght fot%wd 60,605 61475 TOTAL FUNDS CARRIKD FORWARD 59,550 60,605 The notes forni part of th¢s¢ fuwieial sta¢¢ments Page 5
HARLOW CHORUS BALANCE SHEKT JI JULY 2024 31.7.24 Unresttict fund 31.7.23 Totsl funds Note5 FIXED ASSETS Tangible assets 6.110 6.782 CURRENT ASSETS Stocks Debtors Cash at bank and in hand 50 353 53,908 50 313 55,278 54,311 55,641 CREDITORS Arnounts falling due wilhin one year (871) {1.818) NET CURRENT ASSETS 53,440 53,823 TOTAL ASSETS LESS CURRENT LIABILITILS 59,550 60,605 NET ASSETS 59,550 60,605 FUNDS Unre51Ju¢ted funds.. Generdl 10 59,550 60,605 TOTAL FUNDS 59.550 60.605 The fth8n¢ial statonents werc approved by the Board of Trustees and authorised for issue and were signed on its behalf by.. R J Davis- Twstee The noies form part of Ihese financial Siatements PAge 6
HARLOW CHORUS N(YfES TO THE FINANCIALSTATEMENTS for (he YeAr Ended 31 JULY 2024 AccouwrING POLICIES BHsls of preprIng lh¢ finAncixl stAttments Tjie financial slatemertts of the Charity, ivhich is a public beneflt clity und¢r FRS 102, have been prepared i accordance with the Charities SORP (FRS 102) 'A¢counling and Reporting by Charities= Statement of Recommended Practice appli¢able tr) charitics preparing (heir Accounts in accoydanee with th¢ Finan¢i&l Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102) {¢ffe¢tiv¢ l Jaury 2019),, I]manti#l Reporting Stallda 102 Th¢ Financial Rew>rting Standard applible in the UK and Republic of Ir¢land' and the Chariti¢s Act 2011. The firtan¢ial StatlleD1$ have bceii prepared llnder the hk$torieal cost ¢onvenlion. Intomt All incom¢ 1$ reCOlSed in thc Statement of Fihan¢ial A1VitieS the charity h&s ¢ntitl¢m¢nt t() fhe fimds, il is probable thal th¢ in¢om¢ will be received and the anyjutil c&tL be measured r¢liably. VJxpenditure LiabilÈties are recognised expenditure as soon os there is a legal OT constructive obligation committing th¢ charity to that expenditure, it is wobable that w transfer of economi¢ benefits ivill be Yequired in set¢l¢ment and the 8mount of th¢ obligation can be measured reliably. Bxpendlture is accounted for gn an acGruals basis and has been classified under headtngs that aggregate all cost rtlaied lo the category. Where costs ¢annot be diiectly attributed to particular he&din8s they have been allocated to activities on a basis COs&tl with th¢ se of Txiiglble flxcil assets Furnityre atld equipment is ivritt¢rt off &t IO°h on a reducing balance basi Stocks Siocks are valued at the lower of eost and net realisable value, after making due allowanee for obsolete Jnd sloiy moving items. TAxatloii The ¢harity is exempt from tax on its charithble activities. Fund 8ecouiitiiig Unr¢slrict¢d fund5 can be used in accordance with th¢ chayitable obje¢tiv¢s at the dig¢retionof the frustees. Restricted rtds can only be us¢d for particul8T restritted purposes within the objects of the charity. Restrictions arise i¥hen specified by the donoroi when thnds are raised for particular rtttricted purpos¢8. Furth¢rexplanation of th¢ natur¢ and purpos¢ of each fund is included in die note5 to th¢ flnanci statements. OTHER TRADING A1VITIEs 31.7.24 31.723 Fundr8ising events Refreshments 100 Club Sub 3.525 .449 2540 4.405 1.151 2,762 7.514 8,318 Page 7 contiiiu¢d.-.
HARLOW CHORUS NOTESTO THE FINANCIAL sfATKMENTS- contlnued for Ilke Yelr Ended 31 JULY 2024 INvLsfMENT INCOMK 31.7.24 31.7.23 Lkp05it account inter¢5¢ 1,393 1.212 TRUSTKES. REMUNERATION AND BENEFrrs There were no trustee5' remuneration or other benefits for thc year eDd¢d 31 July 2024 nor for the year ¢nd¢d 31 July 2023. Trust*es' expeiises There wwe trnstees, exp¢nses paid for the year ended 31 July 2024 nor forthey¢arend¢d 31 July 2023. COMPARATIVES FOR THE STATEMETrff OF FINANCIAL ACTIVITILS Unrcstricted fimd INCOME AP4D ENDOWMENfs FROM Donations Artd legocies 21.940 Charltftble 8cllvltles In¢om¢ froin Charit8blc Activites 13.559 Other Iradirtg activities lftyestment incom¢ 8,318 1.212 TotAI 45,029 EXPENDITURE ON Raising funds 1,485 Charitable actlvltles Expendituie from ai&riiablt Adivites 45,414 Total 46.899 NET NCOMEI(EXPENDITURE) (1,870) RELONCII.IATION OF FUiYDS 'rotal fndS biDught fotward 62,475 T(YfAL FUNDS CARRIED FORWARD 60,605 Pag¢ 8 continued...
HARLOW CHORIJS NOTES TO THE FINANCIAL STATEMENTS- tondnu¢d foi. the Year Ended 31 JULY 2024 TANGIBLE FIXED ASSETS Fixlur¢s artd fittings cosr At l August 2023 and 31 July 2024 2Q217 DEPRECIATION At l August 2023 Char8c fo[yr 19,435 672 At 31 July 2024 20,107 NET BOOK VALUE At 31 July 2024 6,110 At 31 July 2023 6,782 STOCKS 31.7.24 31.7.23 Stocks 50 50 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.7.24 31.7.23 Other debrS 353 313 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.7.24 3l.7.23 Other creditors 871 1,818 io. MOVEMKNT IN FUNDS Net movement in futlds At 31.7.24 At 1.8.23 Unr&%trletcd fuiids General fund 60.605 (1,055) S9.550 TOTAL FUNDS 60.605 (1,055) 59,550 Page 9 continued...
HARLOW CHORUS NOTES TO THE FINANCIAL STATEMENTS- eontlllved foi. the Y¢Hr Ended 31 JULY 2024 io. MOVEMENT IN FUNDS- eohtlrttstd Net movement in thnds, included in the above are as follows.. Incoming sources Resources xpellded Movemext in funds Unrestricted funds General fund 46,893 (47.948) (1,055) TOTAL FUNDS 46,893 (47,948) (1,055) CompavatIv for movenjent in funds Net movement in fvnd5 At 31.7.23 At 1.8.22 Unratricted fundg General fund 62.475 (1.870) 60,605 TOTAL FUNDS 62,475 (1,870) 60,605 Comparative net movement in funds, in¢lud¢d in ihe wbove are as follows: InmIng r¢sourc¢s Resourvs expended Movement in funds 1Sn1*5tTheted funds General nd 45,029 (46.899) (1.870) TiyfAL FIJNDS 45,029 (46,899) <1.870) A current year 12 Inonths and prioryear 12 montlis coinbined position is os folloiv5'. Net moyeinciit in funds At 31.7.24 At 1.8.22 Uni'estrl¢ted funds General fund 62,475 {2,925) S9,550 TOTAL FUNDS 62,475 {2,925) 59.550 Page 10 eonlinued...
HARLOW CHORIIS NOTFS TO THE FINANCIAL sfATEMENTS- eonilnued for the Year Ended 31 JULY 2024 io. MOVEMENT IN FUNDS- eoihtliiued A current year 12 months a*d prior year 12 months eombined net n)ov¢m¢nt in funds, in¢luded th the abov¢ are as follows= In¢oming r¢sourtes R¢sources expended Movement in funds unstete funds General fund 91,922 (94,847) (2,925) TOTAL FUNDS 91.922 (94,847) (2,925) RELATED PARTY DISCLOSURES There were no relad paity tr8nsaetioÉ)s forthe year ended 31 July 2024. Pog¢ 11
HARLOW CHORUS DETAILED STATEMENf OF FINANCIALAcfiviTIFS for the Yext Ended JI JULY 2024 31.7.24 31.7.23 INCOME AND ENDOWMENTS Donations legicies Do*ations & Fri¢nds Subs Gift aid SubriptIons Harltsw Sirtg¢rs' inwme HS previous years surplus 2,335 4,018 15.030 3,068 977 1,458 3.867 13276 3,339 26,028 21,940 Other trrtdlllg Activltles Fundraising events Refreshments 100 Club Sub 3,525 1,449 2,540 4,405 2,762 7,514 8.318 Investmeiit Income Deposit a¢¢ount interest 1.393 1,212 ChArltAble rteilvltles Concert Income OtherIllcome 11,053 905 13,559 11.958 13,559 Total Incomsng resourees 46,893 45,029 EXPENDITURE Rilng donatloms lega¢l Fund Raising eosts 1,485 Charitable Htllvltl Refresliments Costs Concert Costs Rehearsal Prof Fees Reheatsal hir¢of halls Maikeling Donations Hire & Purchase of Music Harlow Singers Cost Admin Cost Insurance Stag¢ Storage Cost 100 Club Depiecithtion of F & F 12 20,541 9.506 5,232 85 220 3.745 1,795 876 728 20,361 10,841 5,976 87 1,929 3,374 214 896 710 1,246 672 754 46,317 44,454 This page does not fom) part of the statutory fInala1 stot¢ments Page 12
HARLOW CHORUS DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 JULY 21124 31.7.24 31.7.23 Support eosts Bank Charges 120 120 Governartee costs Accountancy #nd legal fees 870 840 Total r¢sources expendeit 47,948 46.899 Net expenillture {1.0551 (1,870) This pag¢d0¢5 not forni pArt of the slalutory financial statements Pige 13