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2023-04-30-accounts

Norwich Philharmonic Society

Registered Charity No. 264425

Financial Statements

Year ended 30th April 2023

Trustees Annual Report for the period 1 May 2022 to 30 April 2023

Charity's principal address Mrs C Dixey Rushlight Barn Birch Way Mundham Norwich NR14 6EN

Website http://www.norwichphil.org.uk Charity Trustees Mrs Caroline Dixey Chairman Ms Catrina Nixon Vice Chairman Ms Alison Rhodes Secretary Ms Kate Anetts Treasurer & Friends’ Secretary Mrs Sue Prutton Front of House Manager (to December 2022) Mrs Sally West-Lindell Choir Secretary Ms Alexandra Atherton Choir Representative Mr Paul Henderson Choir Representative Mr Rob Barnes Orchestra Secretary Mrs Judy Tryggvason Orchestra Representative Mr Steve Kent-Davies Orchestra Representative Mrs Alison Guy Public Representative Mr Simon Suter Public Representative

Structure, Governance and Management

Governing Document

Norwich Philharmonic Society is constituted as an arts and music trust with the Charity Commission under charity number 264425. It is governed by a constitutional document.

Recruitment and appointment of trustees

Trustees are elected annually at the AGM (excluding the Chairman and Vice Chairman who are elected every third AGM).

The trustees are responsible for the recruitment of new trustees, who are elected at the AGM. If the Society needs to replace a trustee mid-season, the trustees will appoint as they see best for the Society.

Potential trustees are invited to attend a meeting and/or meet with the chairman to discuss the position in greater detail. This allows due consideration of the person’s eligibility, personal competence, specialist knowledge and skills. On appointment to the committee all new members are briefed on the aims of the Society and the responsibility they hold.

Organisation Structure

The charity trustees are responsible for the general control and management of the charity, covering the running of the Society and the concerts held. They give their time freely and receive no remuneration or other financial benefits other than reimbursement for expenditure on behalf of the Society

The trustees meet together as a body at least four times a year and are responsible for all the decisions taken in relation to the running of the Society and the concerts held. To assist in the smooth running of the charity the trustees have set up sub committees to oversee aspects of the concert organisation, including publicity, choir and orchestra

Risk Management

The trustees have assessed the risks the charity faces and have implemented systems to mitigate these. The trustees are satisfied that systems are in place, or arrangements are in hand, to manage the risks that have been identified. In particular insurance cover is in place, and the finances are kept under regular review

Objectives and Activities

The Society aims to educate the public in the arts and sciences, and in particular the art and science of music, by the presentation of concerts and other activities.

The Society holds five concerts each year, these are supplemented by the subscriptions of the Society's members together with fundraising events held during the year.

The trustees have given due regard to the Charity Commission’s guidance on public benefit and have complied with their duties as detailed in the Charities Act 2011 with regard to public benefit. Careful consideration has been given to the accessibility of the Society to as wide a community as possible. Reduced membership rates are offered to student members of the Choir and Orchestra and reduced price admission to all concerts is offered to students and to members of the Norfolk Youth Orhestra.

Financial Review

We budgeted to break even, with a concert deficit to be offset by subscriptions, fundraising and Gift Aid. These offset sources of income were as budgeted. Concert expenses were lower but concert income was below the budgeted figure. Income also includes a one-off donation towards the future Strangers project with the N&N Festival in 2025, (this donation is held as a Restricted fund) and so the season overall resulted in a surplus of £2,390

Capital purchases of £1,319 were made, covering timpani maintenance. There were no payments to Trustees during the year. Net receipts for the year are a surplus of £2,390.

Reserves Policy

The committee has agreed that the Society should work to a break-even budget each year, once the concert financial performance and other sources of income have been taken into account.

The Society aims to maintain unrestricted net current assets of around 100% of the concert season expenditure, (currently £50,000 - £60,000) to cover any significant fall in income and as a contingency against unexpected events and any shortfall in cash flow.

Restricted fund reserves are maintained in accordance with the benefactors’ wishes.

Any remaining net current assets are treated as designated funds, set by the committee for development, education and training and for capital projects.

Development, education and training covers special performances, development and sustainability, commissioning a choral work and encouraging a younger membership.

Capital projects covers the purchase and replacement of instruments and equipment, also renewals and repairs.

Norwich Philharmonic Society holds an adequate level of unrestricted net current assets as reserves (£63,437). Total net assets (£107,431) include investment assets held in relatively low yield, low risk investments. This policy is subject to periodic review by the committee.

Bankers

HSBC Bank of Scotland Lloyds Bank 18 London Street PO Box 1000 PO Box 1000 Norwich, NR2 1LG BX2 1LB Andover

Independent Examiner

Crispin de Boos

The White House, Sandfield Lane, Eccles, Norwich NR16 2PB

Declaration

The trustees declare that they have approved the Trustees’ Report above.

Signed on behalf of the charity’s trustees

L C Dixey

L C Dixey (Chair) date 17 May 2023

Norwich Philharmonic Society Year ended 30 April 2023 RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 APRIL 2023

Receipts
Subscriptions
Prior year receipts
Receipts next year
Strangers project
Concert income
Fundraising
Donations & Legacies
Gift Aid
General
Interest
Choir training
Orchestra training
Income from investments
Total receipts
Payments
Membership administration
Fundraising
Concerts
General administration
Insurance, subs, audit
Deposits prepayments
N&N Festival
Capital purchases
Investment purchases
Choir training
Orchestra training
Prior year
Total payments
Net Receipts
Cash funds brought forward
Transfer of restricted/designated funds
Cash funds carried forward
unrestricted £
restricted £
total £
14,809
14,809
-
-
-
-
2,000
2,000
32,913
32,913
3,024
3,024
748
748
3,471
3,471
-
-
264
264
200
200
250
250
1,409
1,409
56,888
2,200
59,088
unrestricted £
restricted £
total £
256
256
1,603
1,603
51,222
51,222
755
755
708
708
-
-
-
-
1,319
1,319
-
-
-
-
616
616
220
220
56,698
-
56,698
190
2,200
2,390
62,823
3,153
65,976
0
63,013
5,353
68,366
2022/23
2022/23
2021/22
£
14,530
-
52
-
21,811
1,656
531
6,870
-
35
2,000
1,362
48,847
2021/22
£
163
73
58,822
216
630
184
-
4,620
-
-
1,203
-
65,911
(17,064)
83,040
0
65,976

ASSETS AND LIABILITIES AS AT 30 April 2023

FIXED ASSETS
Timpani, trailer, equipment
Instruments, folders
celeste, glockenspiel, cases
staging & acoustic screens
music stands
drum cases, engraving
NOTES
(1) Debtors
(2) Liabilities
unrestricted £
restricted £
total £
COIF deposit account
10,400
10,400
Virgin Money deposit
20,463
20,463
Cash at bank
32,150
5,353
37,503
Current assets
63,012
5,353
68,365
Debtors
(1)
3,600
3,600
Liabilities - accrued
(2)
(3,175)
(3,175)
Net current assets
63,437
5,353
68,790
Investments at cost
33,854
33,854
Fixed assets (see below)
4,787
4,787
Total net assets
102,078
5,353
107,431
net book value
at 1/5/22
Additions
Depreciation
at 25%
net book value at
30/4/23
£
£
£
75
224
69
207
556
1,669
866
2,599
25
74
5
15
-
1,596
4,787
2022/23
Gift Aid
3,000
Piano fund
600
3,600
-
concert costs
2,005
publicity
400
PRS
700
100 club
70
3,175
L C Dixey
K B Anetts
2022/23
3,465
6,382
2,225
98
20
£
299
276
unrestricted £
restricted £
total £
COIF deposit account
10,400
10,400
Virgin Money deposit
20,463
20,463
Cash at bank
32,150
5,353
37,503
Current assets
63,012
5,353
68,365
Debtors
(1)
3,600
3,600
Liabilities - accrued
(2)
(3,175)
(3,175)
Net current assets
63,437
5,353
68,790
Investments at cost
33,854
33,854
Fixed assets (see below)
4,787
4,787
Total net assets
102,078
5,353
107,431
net book value
at 1/5/22
Additions
Depreciation
at 25%
net book value at
30/4/23
£
£
£
75
224
69
207
556
1,669
866
2,599
25
74
5
15
-
1,596
4,787
2022/23
Gift Aid
3,000
Piano fund
600
3,600
-
concert costs
2,005
publicity
400
PRS
700
100 club
70
3,175
L C Dixey
K B Anetts
2022/23
3,465
6,382
2,225
98
20
£
299
276
unrestricted £
restricted £
total £
COIF deposit account
10,400
10,400
Virgin Money deposit
20,463
20,463
Cash at bank
32,150
5,353
37,503
Current assets
63,012
5,353
68,365
Debtors
(1)
3,600
3,600
Liabilities - accrued
(2)
(3,175)
(3,175)
Net current assets
63,437
5,353
68,790
Investments at cost
33,854
33,854
Fixed assets (see below)
4,787
4,787
Total net assets
102,078
5,353
107,431
net book value
at 1/5/22
Additions
Depreciation
at 25%
net book value at
30/4/23
£
£
£
75
224
69
207
556
1,669
866
2,599
25
74
5
15
-
1,596
4,787
2022/23
Gift Aid
3,000
Piano fund
600
3,600
-
concert costs
2,005
publicity
400
PRS
700
100 club
70
3,175
L C Dixey
K B Anetts
2022/23
3,465
6,382
2,225
98
20
£
299
276
2021/22
£
10,189
20,409
35,378
65,976
2,000
(1,940)
66,036
33,854
6,382
106,272
2021/22
2,000
-
1,596
6,382
Gift Aid
Piano fund
concert costs
publicity
PRS
100 club
L C Dixey
2,000
-
-
-
K B Anetts

L C Dixey

L C Dixey (Chair)

K B Anetts (Treasurer)

1

Norwich Philharmonic Society Year ended 30 April 2023

Independent Examiner’s report

I report on the accounts of the Norwich Philharmonic Society for the year ended 30 April 2023 which are set out on the preceding pages.

Respective responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts.

The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act), and that an independent examination is needed. It is my responsibility to:

Basis of the Independent Examiner’s report

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below.

Independent Examiner’s statement

In connection with my examination, no matter has come to my attention:

· to keep accounting records in accordance with section 130 of the 2011 Act and

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Independent Examiner

date 17 May 2023

Crispin de Boos The White House Sandfield Lane Eccles Norwich NR16 2PB