LIVERPOOL WELSH CHORAL UNION
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 30 JUNE 2024
Charlty number 258458

LIVERPOOLWELSH CHORAL UNION
CONTENTS OF THE REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
Page
Legal and &dmlnl8tratlve details
Rèport of th• trustees
ststement of Financlal Actlvltles
Balanee Shèèt
Notes to the Fln?nc131 Statements
Indgpgndent Examlnèrfs Report

LIVERPOOL WELSH CHORAL UNION
LEGAL AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 30 JUNE 2024
TRUSTEES..
Geraldlne Rose Boocock
Stella Maris McGann
Clare Catherine Mary Orrell
Wèndy Charlton
Hazel Davies
Sheli8 Hamilton
Kevin Rigby
Alison Shèad
Wen8 Evans
Ann8 Willi8ms
George Jones
loan Wardhaugh
PRINCIPAL OFFICE ADDRESS..
11 Vicarage CIDS
Mossley Hill
Liveipool
Merseysid9
L18 7HU
CHARITY NUMBER:
258458 (England ¥nd Wales)
INDEPENDENT EXAMINER;
Keilh Miller FCA
John Kerr- Charlared Accovntanls
375 Ealon Road
Wesl Derby
Liverpool
Merseyside
L122AH
Page 1

LIVERPOOL WELSH CHORAL UNION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2024
The trustees are pleased lo piesenl their annual trustees. report togelher with the f1Th8nttial st8tements of the charity foi
the year ended 30 June 2024. The f1nancial stalemenls comply with the Charili8s Act 2011 and Accountin9 and
Reporiing by Charities.. St81ement ol Recommended Practice applicabl8 lo charilies preparing Iheir a¢¢ounls in
ac¢ordan¢e wilh the Financial Reporting Standard applicable In the UK and Republic of Ireland {FRS 102) effeclNe I
Janltary 2019. The legal and adminislralive Information sel out on page 1 forms part of Ihis réporl.
OUR PURPOSES AND ACTIVITIES
Tho purposes ol the charity ale lo advance th8 study and practice ol choral music in order lo fosler the public knowledge
and appreciation of such music by mÈ8ns ol public performat)ces. In shaping our objeclives for the year and planning our
8¢1ivlligs, thè Iruslees have considerod Ihe Charity Commission's guidance on public bÈnefit. including the guidance
'public bÉn8fil.' running a chaiily IPB21', The ¢harlty relies on Ihe income from lickel Sales, membership subscriptions,
fundraising a¢livilies and olher charges lo Cover ils operating costs. Affordability and access lo our performances is
important to us and is reflecled in our prieing policy. We endeavour lo encourage all lo lake part in our &c14Vities and lo
allend our performances. The programm8 of gvenls Is deslgned lo be enjoyed by all.
The stratégiès employed to achieve the charily's aims and tsbleclives are to= present a broad range of choial productions
and performances ft>r the enjoyment and enlightènment of thè communily,. offer opportunities fof a bio8d range of people
lo gel involved In choral music activities Iherèby explorin9 their own ctealive powers., provide f8cililigs for amateur and
professional pgrform8rs and artists lo develop.
ACHIEVEMENTS, PERFORMANCE AND PLANS FOR THE FUTURE
Over this last yo8r, The Choir has rehearsed and performéd sevèral significant pleces which Showcase the continuing
high vocal standard and musical dNersily of our portfolio. The Ghallenge remains lo champion the dèllvÈry of quality
choial woJks whilst being mindful ol our financial posilion and budgelary reslrlclitsns.
In April 2024, we hold a recital of Verdi's Requiem al LlvÈipool Cathedral and this was repeale(l in M8y 2024 in
Guildlord, both of Ihpse events were promoled in many w8ys including a choir performing sections of Ihg piece oulside
John Lewis in Liverpool Onè a weeks prior to Ihe concert itself.
The opporlunily presented by Legacy monies held by the choii lo pèrfom) th6 Verdi Requiem on a sc3le and 81 standard
in lerrns of 801oisls. orchestra and venue otherwise beyond our bLKlget, gave the choir a unique developrnenl opportunity
and raised Ihe profile ol LWC in Merseyside and beyond. Th& fa¢1 that the Anglican Cathedral was sold out was an
omazing achievement and result8d in significanlly less rel18r￿8 on Leg8w monleg lo balance the budget than h8d been
anticipaled. This wncert and the subsequent performanco in Guildlord are excellenl examples of how LWC is meeting
its Iwo key strategic objectives ol iaising Ils profile lo widen ils audience basè and reciuivretain membets.
Thè reputalion ol the Choii is allia¢ltng other quality choirs and or¢he8lra8 lo wish to collaborate with LWC 81 no or
mTnimal cost to LWC. Opportunilièg will be soughl to develop such collaborations and overtime expand the appeal ol
Llverpool Welsh Choral.
Once again, we have been proud lo allernpl lo show off our city and our very varied ¢hoial ￿pertOIre. We ale indebted lo
Ihose who have given Iheir lirne and Ènèrgy lo organise events which enhanGo our teputation, lo those who work to
create a varied programme every 8ea8on, to those who look lo inuease our audience reach and, lo those who work hard
al ftjndraising and sponsor8hip inili8lives l(tr miligale some of our oulgoings. Our n6wiy refreshed website and online
lickellng plafforms are designed to increase bolh choir recniilmenl and audiencè Tèach. The resulls lor the year and
rinanci81 position of Ihe charity are as showTr in the annexed financAal slalem8nls. R&seNos 81 Ihe year-end amounled lo
£237.000, down from £261.872 representing a mod6st decrease in funds of £24,672.
RESERVES POLICY AND GOING CONCERN
Reservès are needed to bridge the gap between the spending and receiving of income and lo cover unplanned costs
and olhaF expenditure. The trustees have establishéd 8 policy whereby the UT)reslricled fvfid5 not Gommllted or invested
in langibl? fixed assets I'the free reserves'l héld by the charily should be bfjlwegn 72 and 24 months of the planned
resources lo be expended, which equates lo beiweon 8pproximalely £120,000 to £240,000 in gèn8ral funds. Al Ihis
level, thè trustees consider Ihal they would be oble lo wnlinue the curient activ￿11￿$ ol the charity in the evenl of a
significant drop in funding. Al presenl the Iree reseN6S are marginally above this t8igg1 level and the Iruslees a
consideiing the possible future expansion ol oper8lions for Ihe lulvre benefit of our benefi¢iaries, as circumsl8n¢e$
pefmil.
In preparing tha accounts, ihe trustees consider Ih81 the Gharily has sufficient resour¢èg lo continu6 operaiions lor the
loreseeablè future.
RELATED PARTIES
None of the Iwslees recelve remuneration or olher ftn8ndal benefit from Iheir work wilh the Charity 8nd any conlraclu31
relationship with a relaled parly musl be Lli8cIosed lo the full board of trustees. In IhÈ current yoar, no such Telaled patty
transactions were reported.

LIVERPOOL WELSH CHORAL UNION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Liverpool Welsh Chor81 Union (which can Irace ils root5 back lo 1900118 an unlncoiporated trust and wa5 rogislered as a
charily on 6 May 1969. The charity Is governed by the policies made from limè lo timè by the Irustees together wlth Ihe
tèrms of ils Rules which sel oul Ihe aims and objects of the charity. The procedures for the appoinlmenl, reliremanl and
removal of Irustees of the ch3ri1y are sèt out in the Rule8. All tr(￿le￿S are encoui3ged Its atlend appropriatè axlernal
Iralnlng evenls where these will f8cilitate Iho Ltnderlaking of their role.
RISK MANAGEMENT
The Irusle8s have a risk managernenl slr8tegy which comprises.. an annual review of the prinGÉpal risks and uncert81111ies
Ihal Ihe charity laces and., Ihe eslablishmenl of policies. systems and Pfoceduies to miligale those r*sks idenlifi8d In the
annual ieview,. and the implernenlalion of prfKedures designed lo minimise or manage any potential impact on the
haiily should those risks materialise.
Financial $usl8lnabilily is the major fin8nci81 risk for the chaTily. A key element in Ihe management of financial ri8k Is a
regulai review of available liquid funds lo séttlè dèbts as they lall due and aclive managemtrnl of incoming funds 8fKI
credilor balan¢8s to ensure suffic¢enl workiTrg c8pilal Is avallable.
Allenlion has 81s0 been focused on non-financial risks arising from health and safety. These rigks are managed by
ensuring procedures and accrediialions are up to dalè, having robust policies and procedures In place, and regular
awareness Iiaining for Iruslees and volunleers in these operaliornal a￿as.
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees are responsible lor preparing the Report tsf thè Tlustees and the financial statements irn a￿ordanCe wilh
applicable law and iegulalitsns.
Charity law feovitÉs the Iruslees lo prepare financial s18lemenls for èach financial year. Undtrr Ihal law Ihe Irustees have
elecled lo prepare Ihg finanoal statements in accordawjoe with United Kingdom Generally Accepted Accounling Practice
(Uniled Kingdom Accovntirhg Standards and applicablè law). Undèr charity law the trustee5 tIlUs1 n(It approve the
financial 81alemenls unles$ they are satisfied that they uivo a Ifue and lair view ol the siale of affairs of Ihè char￿Y and of
the nel movement In funds of the charity for that peviod. In pieparin9 Ihese financial stalemertls, tha tcustees are required
to..
select suitable accounling pollcies and then apply them con8isl8nlly'.
observe the method8 and prinGiples in Ihe Charities SORP.,
make judgements and estimates that are reasonable and prudent.,
stale whether applicable UK aGcounliny standards have been followed, sublecl lo any material departures disclosed
and explained in the financial 81alements-
prepare the finanual slalemenls on Ihe golng concern basis unless il 18 In8ppropriBle to presume Ihal the ch8rily
will conlinue on Ihal basi8.
The Iruslees are responsible ltsr keaping adequale accounting records that ar& sufficient lo show and explain the
charity's Iransaclions and disclose wilh ieastsnable accuracy at any time thé fi￿ancial posilion ol the charily and enable
them to en8uie that Ihe financial slalemenls comply wilh the r8gulations. They are also re&ponsible for safeguarding thè
assets of Ihe (hat￿ty and hence for taking rèasonÈble steps for the prevention and delecllon ol fraud and other
iriegularilies.
ON BEHALF OFTHE BOARD OF TRUSTEES:
W Evans
Trustee
2311012024
P8g& 3

LIVERPOOL WELSH CHORAL UNION
STATEMENT OF FINANCIAL ACTIVITIES
FOR TItE YEAR ENDED 30 JUNE 2024
30.6.24
30.6.23
UnTe6trlcted Income Funds:
Notes
Income..
Donations and legacies
914
4,332
Income *(om eharilable Bclivilies
68,704
32,499
Income from olher trading activities
1.871
1.272
Investment inwme
11
6.491
3,276
Total income
77,980
41,379
Expendlluré..
Cost of raising furKIs
1.582
1.433
Expendilure on charslable activities
10f,070
59,146
Total oxpgndituro
102.652
60,579
N8t movèmonl In funds for th& y&ar
124,6721
119.200)
Reconclliation of funds
Total funds broughl lorward
261,672
280.872
Total fund8 caTTi&d forward
237 000
261 672
The slalemtsnl ol finanual adlvillos Includes all gains and los$o8 ¥ecognised in Iho y&ar.
All income and expendilure derive8 from conlinuiTrg 8cliviliB8.
Page 4
The notes lorm parl of these fir*ancial statemenls

LIVERPOOL WELSH CHORAL UNION
BALANCE SHEET
30 JUNE 2Q24
30.6.24
30.6.23
Notes
UNRESTRICTED INCOME FUNDS:
FIXEO ASSETS
Tangible assets
6,897
8,326
CURRENT ASSETS
Debtors
Cash at bank and in hand
4,044
230,08S
6,455
249,872
234,129
256,327
CREDITORS
Atnounls falling due wilhin one year
2,981
NET CURRENT ASSETS
230 103
253,346
NET ASSETS
237,000
261,672
THE FUNDS OF THE CHARITY
Unrestricled income funds
267,672
237,000
261,672
The fin4ndal slalements were approved by tho Truslees and aulhorised IOT issue on 2311012024 and ￿re signed on
their behalf by..
WEvans
Truslett
Page 5
The notes form part of these financial s18lemenls

LIVERPOOL WELSH CHORAL UNION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
LEGAL STATUS OF THE CHARITY
Liverpool Welsh Choral Union is an unincorporaled Irusl, registered as a charity in England and Wales. The
¢harily'5 registe￿￿ number and prin¢lp81 addrèss can b& lound on page 1.
ACCOUNTING POLICIES
The principal accounting policie5 adopted, ludgements and key sources of eslimalion un¢ertainly in Ihe
preparation of Ihe financial slalemenls are as follows..
Basls of praparatlon
The financlal slatemenls have been prepared in acco¥darnGo wilh Accounting and Reporting by Charities..
Slatemenl of Recommended Practice applicable lo charities PTepaiing Ihelr accounls in accordance wilh the
Financial Reporling Standard applicable in the UK and Re￿b1[a ol Ireland {FRS 102) effective from 1 January
2019, the Financial Reporting Slandard applicablÈ in thè UK and Rèpublic ol Ireland IFRS 102) and the Charities
Act 2011. Liveipool Welsh Choral Union meets the definition ol 3 pvblic bBnefit enlily under FRS 102. Assets end
liabilities are inilially recognised at hislorical cost or Iiansaclion valuo unless otherwise stated in Ihe r8l¢vanl
accounting ptsli¢y noles.
Preparatlon of thè accounls on a going concern b88is
In preparing lh8 accounts, Ihe Iruslees have laken account of the financi81 resourGes available lo the charity and
consider that the charity should be able lo conlinue opEralions lor Ihe foreseeable future. The uncerlain
economic outlook and willln9ness of the public lo purchase admissitsri tickéts is a significant area ol financial
un￿rIa1n1Y which the Iruslees have miligated by reviewing thè programme of luture events and adopling a
pricing policy that encourages btsokings lor performances.
Income recognition
Items ol income ar8 recognised and included in Ihe accounts when #ll ol thè following criteria are mel.. the ch8FIIy
has entillemenl to the funds., any perfom)ance conditions allached lo the ilèmls) of income have been mel or are
fully wilhin the control of the charity,. there is sufficient certainly that ¥eceipl of the income Is considered prob8bl8',
and the amount can be m88sufed reliably. The economic value of lime and setvices provided by Voluntee￿ has
not been included in Ihe80 8c¢ounls.
Fund accounting
Unreslficled income funds are avall8bla to spend aclivities that further any of Ihg purptsses of the charity.
Exp&ndlture recognition and Irio¢ov¢iable VAT
Expènditure is recognised once there is a legal or ¢onslruclive obligalion to make 8 paymgnt lo a third party, il is
probable that selllemenl will be Tequlred. and thè amount ol the obligation can be measured reliably.
Iiiecoverable VAT is charged a5 a ¢ost against Ihe activily for wh¢ch the expendilufe was Incufied.
T#nglblè flxèd assets
Fixed assets are capilalised al cos1 and depreaialiori Is provided al the following annu81 rates in order lo wiile off
each as3et over its eslimaled useful life-
Library
Slaging & Equipm&nt
254kn on redu¢lng balance
20¥0 on reducing balance
NET MOVEMENT IN FUNDS
The nèl movèmanl in lunds is slated after charging..
30.6.24
30.8.23
Independenl examination and accountancy lees
DepiÈciation- owned asseis
Staff cosls
2,303
2,001
1.800
2,451
TAXATION
The Ghaiity i¥ exempl from IBX on income and gains lo tho exlenl thal these are applied lo Its charitablè objects.
Page 6

LIVERPOOL WELSH CHORAL UNION
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 30 JUNE 2024
TANGI8LE FIXED ASSETS
Llbrary
Stsglng
Equlpment
Total$
COST
Al 1 July 2023
Addilions
41,601
1,616
5.566
S73
48,783
573
At 30 June 2024
41,801
1,616
49,356
DEPRECIATION
Al 1 July 2023
Charge for yèar
37,175
1,086
108
2,196
789
40,457
AI 30 June 2024
38,282
1,192
NET BOOK VALUE
At 30 June 2024
3,319
424
3,154
6,897
AI 30 June 2022
4,426
503
3,370
8,326
DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24
30.6.23
Recoverable Gift Aid
Prepayments and accrued incorne
3,217
827
2,858
3,597
4,044
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24
30.6.23
Accruals
ANALYSIS OF MOVEMENTS IN UNRESTRICTED FUNDS
Gtrnoial
At 1 July 2023 represenled by nat 8sgets
Income
Expenditure
261,672
77,980
102 6521
AI 30 June 2024 represented by nel assets
237,000
TRUSTEE REMUNERATION AND EXPENSES
Tho Charity Iiuslees were not pa£d, nor did théy receive any other benefils or expenses from Ihe charily12023
£nill. No chartly Irustee received paymèrnl for profèssional or other services supplied lo the ch8rily12023- £nill.
Page 7

LIVERPOOL WELSH CHORAL UNION
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 30 JUNE 2023
10. FRC ETHICAL STANDARD. PROVISIONS AVAILABLE FOR SMALL ENTITIES
In common with many other ¢harilles ol our sixe and nature we use our Independent Examlner lo assist with Ihe preparalion ol
the financial slalemenls.
11. INCOME AND EXPENDITURE SUMMARY
Income:
30.6.24
30.6.23
DonalÈon$ and legacles:
Donations & sponsorship
Legacie$
914
4,332
914
4,332
Income from ¢harltablè actlvities..
Ticket and programme sales & lees
Mernbei & honorary member subscriplions
Gift aid reclaims
40.229
25.249
13.434
16,207
858
68,704
32.499
Income from other tradlng actlvltles:
Garment sales
Music hi¥e
100 Club
106
872
893
28
204
1,040
1.871
1,272
Investment Incomo:
Inleresl receivable
Expendlture:
Cost of ralslng funds-
Purchases for resale and sloGks
100 Club prizes
1,102
480
833
600
1,582
1.433
Expandlture on charltable 8¢llvltles:
Oreheslras, bands, arii8les & conduclors
Venue & equipmenl hire
Piinling. slalionery, prograrnma costs & adverts
Music hire
Rehèarstl. storage & meeling Space hilo
Administrative support costs
Chorus masters, lead vocalists & a¢companisls
Subscriptitsns & insurances
Bank charges
Ac¢ounl8ncy & Independenl Exafflinalion
Dèprèciation of tangible fixed assets
Sundry expenses
16,111
50,796
4,988
1,869
5,115
5,944
10,719
360
84
2.30S
2,001
778
24,809
729
5,085
2,003
5,266
5,942
9.573
634
93
1,800
2.451
761
101070
102 652
Page 8

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIVERPOOLWELSH CHORAL UNION
I report lo the Iruslees on my examinalion ol the accounts of LivÈrpool Walsh Choral Union for the yepi ended 30 June 2024
which are sel oul on page$ 4 to 8.
This report is madè to the charily's Iwslees, as a body, in accordance with the terms of engag8manl. To the fullest exlenl
permilled by law, I do nol accept or assume responsibility Its #nyono olhèr than Ihe trustees, as a b¢)dy, for my work or for this
report.
Responslljllltlgs and bast8 of rèport
AS the chatily Irustees you ale iesponsible for the preparalion of the accounls in accordance with the requirements of the
Charilies Acl 2011 I'lhe Act.),
I report in respecl of my examination ol Ihe charity's accounts carried out Lrnder 8ectlon 145 of the 2011 Act and In carryirsg out
my examinalion I have followed 811 the appticable Dlreclions given by the Charity Commlssion under section 14515llbl of the Act.
Indépèndent 8xamlner'8 strdlgmont
I have Completed my examinalion. I confirm Ihal no malerial matters have come lo my 8ttention in connection wilh Ihe
examlnallon giving rne cause lo believe Ihal In any material respect..
accounting records were not kgpl in rèspeel of the charity as required by section 130 01 the Act.. or
2. Ihe accounts do nol accord with those re¢ords', or
thè accotjnls do not comply with the applieable requirements concerning the form and ¢onlenl of accounts set out In lh&
Charilies IAccounls and Reports) Regulations 2008 olhbr Ihan any requiremenl that the accounts give a'lrue and lair vie
which not a matter considered as part of an indepandenl examlnallon.
I have no concerns and have come acro58 nu other mallers in connection with the examinalion lo whlch attention should bè
drawn in this report in or(Jer to enable a proper under8t8ndlng ol th8 accounls to be reached.
Kelth Miller FCA
John Kerr. Chartgrod Accountants
375 Ealon Road
West Derby
Liverpool
Merseyside
L12 2AH
08111r2024
Page 9