REGISTERED CHARITY NUMBER: 257201 REPORT OF THE TRUSTEES AND UNAUDITED FIIYANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 FOR HARLOW CHORUS Brindley Jacob Chartered Accountants l67 Turners Hill Cheshunt Hertfordshire EN8 9BFI
HARLOW CHORUS CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 JULY 2025 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 7 to 11 Detailed Statement of Financial Activities 12 to 13
HARLOW CHORUS REPORT OF THE TRUSTEES for the Year Ended 31 JULY 2025 The trustees present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Charitable Object The object of Harlow Chorus is to fosler the public knowledge and appreciation of choral music by performing publicly such music to the highest possible musical standard Governance and Management The charity is an unincorporated association: governed by a revised constitution approved by the AGM on 20th November 2023. Membership is open to any person interested in furthering the charitable object, who has paid the annual subscription and provided evidence of their continuing musical ability to the satisfaction of the Musical Director. There are up to ten Committee Members who are elected by the members at the AGM. Except for the three officers (Chair, Treasurer and Secretary) who can serve for up to 7 years, committee Members nomially serve for up to four years. The Committee Members are the trustees of the charity. The choir is run by its membership on a voluntary basis. Aims and Intended Impact "Singing with passion and professionalism" Harlow Chorus aims to inspire and educate its membership and to enjoy and perforni at the highest standard. We aspire to attract a wide variety of audience, keeping the strong choral tradition alive and fostering new talent across the age range. We aim to be a versatile, amateur choir maintaining professional standards, maximizing the potential of all members. We enjoy singing a varied repertoire to a wide audience in a range of inspiring and prestigious venues. Public benefit The trustees have complied with the duty in section 17 of the Charities Act 201 I to have due regard to public benefit guidance published by the Charity Commission. In addition to the public educational benefits to participants and audiences, the Committee is conscious that its activities must be affordable, so we continue to offer free membership to the under 25's, and any other member with financial di fficulties can privately discuss a special reduced subscription arrangement with the Treasurer. Harlow Singers Harlow Chorus Academy, later renamed Harlow Chorus Training Choir, which started in 2009 disbanded prior to Covid. Under the banner of "Harlow Singers" it reformed in September 2021 thanks to the efforts of Judy Reeve who is the choir's administrator and it now has 20 members. Sara Stowe has been its musical director and accompanist during that time and we are very thankful for the work they do for our associate choir. Page I
HARLOW CHORUS REPORT OF THE TRUSTEES for the Year Ended 31 JULY 2025 ACHIEVEMF.NT AND PERFORMAIYCE Principal Activities and Achievements during the Year Our season started on 28th September with us preforniing in Ely Cathedral along with 5 other choirs, in "Eredita" a concert to celebrate the li fe and legacy of Michael Kibblewhite the founder of Harlow Cho. Each choir perfonned several pieces, and the massed choirs sang the Hallelujah Chorus, the Star Carol, one of Michael's favourites and excerpts from West Side Story. Our first main concert of the season was on Saturday 9th Novernber 2024 in St John's Church, Epping, when we performed Mathias, Missa Brevis; Martines, DixRt Dominus and Vivaldi, Gloria. Our Family Christmas concert was on 14th December in St Stephen's church, Harlow, together with the Henry Moore Primary school choir and the week before, on Sunday 8th December we had put on a carol concert in Copped Hall, in aid of the Copped Hall Trust. We said goodbye to our Musical Director of 8 years, Edward-Rhys Harry after the Christmas festivities. We would like to extend our thanks to Edward for a very successful period and wish him well as he takes up his new role with the Military Wives choir. We welcomed back our President, Sarah Tenant-Flowers who conducted our next two concerts; the first on Saturday 26th April once again in Epping when we performed Handel's Judas Maccabaeus. The final concert of the season "American Pie" was on 12th July in All Saints Church, Hockerill, when we sang a selection of pieces by American composers, from Samuel Barber to Irving Berlin including folksongs, spirituals, classical works and songs forni the shows. We were extremely grateful to Sarah who brilliantly held the fort for the fst 7 months of 2025. At the start of the Autumn 2025 tenn, we welcomed James Morley Potter as our new musical Director and very much look forward to a long and successful working relationship with hlm. At the end of July membership stood at 75 but in the early months of the new tenn this has increased to 80. FINANCIAL REVIEW Financial Review The overall result for the year was a profit of £2099, (loss £1055, 2023/24). This was a good result given a number of uncertainties during the year We remain grateful to the "Friends" of Harlow Chorus for their continued financial support and to all the members who support us in so many ways. Fund raising has also been successful with an excellent qUl4 another excellent Christmas hamper raffle and income raised from hiring out music from our library. We remain very well placed financially. Reserves policy The Cash Reserves now stand at just over £56k and it remains the aim of the trustees to maintain these reserves at a level which meets at least six months, expenditure. FUTURE PLANS The 2025126 season is our 50th Anniversary, with our first concert on Saturday I st November in Epping when we perforn] Rossini; Petite Messe Solonnelle Further concerts are planned for December 6th (carols in St Stephen's church Harlow), April 18ih "Songs of Travel" & our 50th Anniversary Concert in Saffron14all on I I th July 2026 when we perform Mendelssohn s Elijah. Page 2
HARLOW CHORUS REPORT OF THE TRUSTEES for tbe Year Ended 31 JULY 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing docum( a deed of trust and constitutes an unincorporated charity. Rlsk management The truslecs regul£]Y review the operational and business risks faLcd by thc Lknty and have Vitablished systems to mitigate thc significant risks. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 257201 Principal address St. Johns Arts & RcLreation Centre St. Johns Walk Harlc)w Essex CM170AJ Trustces Mrs R J Davis (Chair) P A Sandell (Treasurer) (appointed 25.11.24) Miss C E Patridge (Secretary) JRLord Dr R M L Warren (Treasurer) (resigned 25.11.24) D C Bromagc J R Paternoster Ms J Pickergill D Marshiill Independent Examiner Brindlcy Jacob Chartcred Accountanis 167 Turners Hill Cheshunt HLrtfordshire EN8 9BH Bankers CAF Bank Limited PO Box 289 Kings Hill Wesl Malling Kent ME194TA Approved by order of the board of trustecs on ..............-.............-...............- and signed on its behalf by: Mrs R J Davis - Trustee Page .3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HARLOW CHORUS Independent examiner's report to the trustees of Harlow Chorus report to the charity trustees on my examination of the accounts of Harlow Chorus (the Trust) for the year ended 31 July 2025. Responsibilities and basis of report As the charity tteeS of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirni 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 Trust as required by Section 130 of the Act. or the accounts do not accord with those records; or the accounts do not comply wilh the applicable requirements concerningy 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. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Maurice Brindley Bsc FCA Brindley Jacob Chartered Accountants 167 Turners Hill Cheshunt Hertfordshire EN8 9BH Date: ....... Page 4
HARLOW CHORUS STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 JULY 2025 31.7.25 Unrestricted fund 31.7.24 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 25,384 26,028 Charitable activities Income from Charitable Activites 10.880 11,958 Other trading activities Investment income 8,530 2,405 7,514 1,393 Total 47,199 46,893 EXPENDITURE ON Raising funds 549 641 Charitable activities Income from Charitable Activites Expenditure from Charitable Activites 44,551 47,307 Total 45,100 47,948 NET INCOME/(EXPENDITURE) 2.099 (1,055) RECONCILIATION OF FUNDS Total funds brought forward 59,550 60,605 TOTAL FUNDS CARRIED FORWARD 61,649 59,550 The notes forni part of these financial statements Paoe 5
HARLOW CHORUS BALANCE SHEET 31 JULY 2025 31.7.25 Unrestricted fund 31.7.24 Total funds Notes FIXED ASSFTS Tangible assets 5,499 6,110 CURRENT ASSETS Stocks Debtors Cash at bank and in hand 50 626 56,369 50 353 53.908 57.045 54,311 CREDITORS Atnounts falling due wiihin one yLar (895) (871) NET CURRE,YT ASSETS 56,150 5_3,440 TOTAL A.SSFTS LESS CURRENT LIABILITIES 61.649 59.550 IYF.T ASSETS 61,649 59,550 l•"UNDS Unrc.striLlcd fun(Ls: General fund 61,649 59.550 TOTAL FUNDS 61.649 59,550 The financial statements were approved by the Board of Trustees and authoriscd for issue on aiid w¢rL ¢iigned on its behalf by: R J Davis - Truslee The notes forni part of thcse finanLial statcments Pagc 6
HARLOW CHORUS NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 JULY 2025 ACCOU]YTING POLICIF.S Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeclive l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 201 l. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has cntitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Furnilure and equipment is written off at l O % on a reducing balance basis. Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Taxation The charity is exempt from Lix on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. OTHER TRADING ACTIVITIES 31.7.25 31.7.24 Fundraising events Refreshments 100 Club Sub 4,856 1,330 2,344 3,525 1,449 2,540 8,530 7,514 Page 7 continued...
HARLOW CHORUS NOTES TO THF. FINANCIAL STATEMENTS- continued for the Year Ended 31 JULY 2025 INVESTMFNT INCOME 31.7.25 31.7.24 Deposit account interest 2,405 1,393 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024. TANGIBLE FIXED ASSETS Fixtures and fittings COST At l August 2024 and 31 July 2025 26,217 DEPRECIATION At l August 2024 Charge for year 20,107 611 At 31 July 2025 20,718 NET BOOK VALUE At 31 July 2025 5,499 At 31 July 2024 6.110 STOCK.S 31.7.25 3 l.7.24 Stocks 50 50 Page 8 continued...
HARLOW CHORUS NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 JULY 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.7.25 31.7.24 Other debtors 626 353 CRF.DITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.7.25 31.7.24 Other creditors 895 871 MOVEMENT IN FUNDS Net movement in funds At 31.7.25 At 1.8.24 Unrestricted funds General fund 59,550 2,099 61,649 TOTAL FUNDS 59,550 2,099 61,649 Nei movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 47,199 (45,100) 2,099 TOTAL FUNDS 47,199 (45,100) 2.099 Comparatives for movement in funds Net movement in funds At 31.7.24 At 1.8.23 Unrestricted fund5 General fund 60,605 (1.055) 59,550 TOTAL FUNDS 60.605 (1,055) 59,550 Page 9 continued...
HARLOW CHORUS NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 JULY 2025 MOVEMENT IN FUNDS- continued Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 46,893 (47,948) (1,055) TOTAL FUNDS 46,893 (47,948) (1,055) A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 31.7.25 At 1.8.23 Unrestricted funds General fund 60,605 1,044 61,649 TOTAL FUNDS 60,605 1,044 61,649 A current year 12 months and prior year 12 months combined net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 94,092 (93,048) 1,044 TOTAL FUNDS 94,092 (93,048) 1,044 Page 10 continued...
HARLOW CHORUS NOTE.S TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 JULY 2025 10. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 July 2025. Pagye I I
HARLOW CHORUS DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 JULY 2025 31.7.25 31.7.24 INCOME AND ENDOWMENTS Donations and legacies Donations & Firiends Subs Gift aid Subscriptions Harlow Singers, income HS previous years surplus 2,590 3.893 14,695 4,206 2,335 4,018 15,030 3,668 977 25,384 26,028 Other trading activities Fundraising events Refreshments 100 Club Sub 4,856 ,330 2,344 3,525 1,449 2,540 8,530 7,514 Investment income Deposit account interest 2,405 1,393 Charitable activities Concert Income Other Income 9,830 1,050 11,053 905 10,880 11,958 Total incoming resources 47,199 46,893 EXPENDITURE Raising donations and legaeies Fund Raising costs 549 641 Charitable activities Refreshments Costs Concert Costs Rehearsal Prof Fees Rehearsal hire of halls Marketing Hire & Purchase of Music Harlow Singers Cost Admin Cost Insurance Carried forward l53 15,644 20,36 I 10.841 5,976 87 1,929 3,374 214 896 43,689 5,774 188 2,776 3,930 570 700 40.876 This page does not fonn part of the statutory financial statements Page 12
HARLOW CHORUS DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 JULY 2025 31.7.25 31.7.24 Charitable activities Brought forward Stage Storage Cost 100 Club Depreciation of F & F 40,876 860 1,190 43,689 710 1,246 672 43,537 46,317 Support costs Finance Bank charges 120 120 Governance costs Accountancy and legal fees 894 870 Total resources expended 45.100 47,948 Net income/(expenditure) 2,099 (1,055) This page does not forni part of the statutory financial statements Page 13