The City of Rochester Symphony Orchestra
Annual Report and Accounts for the year ended 31[st] July 2023
Charity Registration number: 264844
City of Rochester Symphony Orchestra Annual Report and Accounts for the year ended 31[st] July 2023
Table of contents
| Page | |
|---|---|
| Trustees Annual Report | 2 - 3 |
| Independent Examiner’s Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Accounts | 7 – 8 |
City of Rochester Symphony Orchestra Annual Report and Accounts for the year ended 31[st] July 2023
Trustees Annual Report
The Trustees present their annual report for the year ending 31[st] July 2023
Objectives and activities
The City of Rochester Symphony Orchestra is a local orchestra for local players and audience members. It exists to encourage musicians in the South East of England to play live orchestral music, and to encourage people in the South East to take full advantage of the opportunity to hear live orchestral music played to a high standard.
The Trustees have had regard to the Charity Commission’s Guidance on Public Benefit, and consider that the Orchestra’s activities in enhancing the cultural life of the Medway Towns meet the Public Benefit test.
Achievements and Performance
The Orchestra again put on a complete series of concerts in the Central Theatre for its 2022/23 season. However, in common with the experience of all amateur music groups across the country, audience numbers remained depressed.
In January, the Orchestra performed a New Year concert in Rochester Cathedral in aid of the Friends of the Cathedral. Artistically this was a great success, and introduced the Orchestra to a new audience. A similar concert is planned for the 2023/24 season.
The Orchestra continued its outreach programme with Schools’ Prom concerts at Brompton Academy in Gillingham in July 2023, as well as smaller events in primary schools in the Medway Towns.
Also in July 2023, the Orchestra recorded a music video for Dovetail Games, which forms the soundtrack for the advertisement for their latest train simulation game. This was the first time that the Orchestra had done anything of this nature, and it is hoped that it may lead to further collaborations in the future.
Future Plans
Plans for the 2023/24 season of concerts are now complete. In addition to the three main concerts in the Central Theatre the Orchestra will be putting on another New Year’s concert for the Friends of Rocester Cathedral.
The orchestra will continue with its outreach activities, with school events already being considered.
Financial review
The low audience numbers had a detrimental effect on the financial results of the concerts, and in total the concerts generated a deficit of £11,609.
The Orchestra is again very grateful to its Patrons, who contributed £1,080 (2022: £800) in donations during the year. Gift aid was claimed during the year covering the period April 2020 to July 2023, and this amounted to £2,318.
Taking all income and expenditure into account, the overall surplus for the year was £5,130 (2022 deficit: £4,356).The Orchestra’s reserves stood at £19,310 as at 31[st] July 2022 (2021: £14,180).
Related-Party Transactions – The Chairman Mr Steven Horkulak made donations totalling £1,400 during the year. Committee member Mrs Rebecca Jackson made a donation of £5,000 to the Orchestra during the year.
City of Rochester Symphony Orchestra
Annual Report and Accounts for the year ended 31[st] July 2023 (continued)
Reserves Policy
The Orchestra has determined that it should keep reserves equivalent to the cost of putting on a season’s concerts, as this would enable it to meet its commitments in the face of a sharp decline in income. The current level of reserves is considered as meeting this requirement.
Risk management
The Committee regards falling audience numbers as the major risk facing the Orchestra, and concert programmes are planned with this as a major consideration. The budgeted cost of each concert is also taken into account when planning the concert season. Programme planning is in the hands of the Repertoire Planning sub-committee, although the Orchestral Committee has the final decision on the repertoire which the Orchestra will perform.
Structure, Governance and Management
The Orchestra is an unincorporated charity registered in England and Wales. It is governed by its Constitution, which was adopted on 25[th] January 1972 and subsequently amended on 3[rd] March 1997.
The management of the Society is in the hands of a Committee consisting of:
-
9 Officers, namely a Chairman, Secretary, Treasurer, Orchestral Manager, Concert Manager, Librarian, Ticket Secretary, Publicity Secretary and Press Secretary, plus
-
3 elected members, plus
-
3 ex-officio members, namely the Music Director, Leader and Assistant Treasurer.
For legal purposes, the Trustees of the orchestra are the Orchestral Manager, the Orchestral Secretary and the
Treasurer.
The Committee members who served during the year were:
Chairman Mr Stephen Horkulak Orchestral Secretary Miss Fiona Jackson Treasurer Mr John Jackson Orchestral Manager Mr Garry Bowman Concert Manager Vacancy Librarian Mrs Rebecca Jackson Ticket Secretary Mrs Clare Martin Publicity Secretary Mrs Catherine Ince Elected Members Mr Adrian Cole Miss Gill Rutland Music Director Mr Peter Bassano Leader Mrs Alison Jackson Assistant Treasurer Mrs Elisabeth Bowden
Reference and Administrative details
Charity number: 264844 Correspondence address: 2 De Mere Close, Gillingham. Kent. ME8 9JY Bankers: Santander, Independent Examiner: Mr R Dallimore MSc ACMA Bootle, 70 Orchard Drive, Merseyside. L30 4GB Woking. Surrey. GU21 4BS
Approved by the Trustees on 14[th] November 2023 and signed on their behalf by:
City of Rochester Symphony Orchestra Annual Report and Accounts for the year ended 31[st] July 2023 (continued)
Independent Examiner’s Report to the Trustees of the City of Rochester Symphony Orchestra on the accounts for the year ended 31[st] July 2023 set out on pages 6 to 9
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:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
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
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
-
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
R W Dallimore
Mr R Dallimore MSc ACMA “Hollington”, 70 Orchard Drive, Horsell, Woking. Surrey. GU21 4BS
| CRSO Accounts- y/e 31st July 2023 Date Narrative 2.8.22 M Carbutt 10.8.22 Live Music Now 15.8.22 Ian Robinson 25.8.22 Bank Giro Credit 30.8.22 Anna Ross 2.9.22 M Carbutt 24.9.22 Garry Bowman 27.9.22 Bank Giro Credit Anna Ross 3.10.22 M Carbutt 10.10.22 Christopher Clemence 25.10.22 Helen Woolllett 27.10.22 Anna Ross 31.10.22 T Andrew 1.11.22 G Rutland S Garner Jo Cottee 2.11.22 M Carbutt Cheque deposit 8.11.22 T Andrew 14.11.22 Joe Chadwick C Martin C Martin 18.11.22 Cheque deposit 21.11.22 Steve Garner 23.11.22 T Andrew 24.11.22 A Cole 24.11.22 G Rutland 25.11.22 Bank Giro Credit 27.11.22 G Rutland 27.11.22 Steven Horkulak 28.11.22 Anna Ross K Pollitt 1.12.22 R Henn-Macrae 2.12.22 M Carbutt 4.12.22 J Johnson 5.12.22 G Rutland 6.12.22 Cheque deposit 28.12.22 Anna Ross 29.12.22 Bank Giro Credit C Lakeman 31.12.22 Helen Woollett 3.1.23 Revd D Bond M Carbutt Cheque deposit Y Robinson 5.1.23 HMRC 13.1.23 G Bailey 20.1.23 C Allen tickets 24.1.23 G Rutland 26.1.23 Bank Giro Credit 27.1.23 Anna Ross 30.1.23 Claire Carey 31.1.23 Helen Woollett Debbi Parks C Lakeman 1.2.23 M Carbutt Cheque deposit 3.2.23 M Mortlock Helen Woollett subs 9.2.23 Joe Chadwick G Bailey 10.2.23 Sophie Turfus 15.2.23 A Jackson 20.2.23 C Martin 21.2.23 T Andrew JDT & JES Slate 22.2.23 M Holtby 24.2.23 Cheque deposit 26.2.23 M Mortlock 27.2.23 Anna Ross 28.2.23 Steve Garner Cheque deposit T Andrew 1.3.23 M Carbutt 3.3.23 Steve Horkulak 9.3.23 G Bailey Steve Garner 11.3.23 Graham Garner 14.3.23 David Miller Jill Cole 19.3.23 David Miller Rosemarie Henn-Macrae Bryony Hanson 20.3.23 Natalie St Just Jane Marsh Fiona Jackson Lydia Smith 21.3.23 Simon Gill Garry Bowman 24.3.23 CAF donation - David Prothero Helen Woollett 27.3.23 Anna Ross 30.3.23 Douglas Henn-Macrae Steve Garner Steve Garner 31.3.23 Medway Council Alan Brown 3.4.23 Mark Carbutt Joe Chadwick 4.4.23 Shannan Smith Hayley Usmar Jo Cottee Janet Fischer Graham Longton 5.4.23 Cheque deposit 6.4.23 G Bailey 15.4.23 Joanne Johnson 18.4.23 Graham Lawson 24.4.23 Amazon Europe 27.4.23 Anna Ross 28.4.23 Bailey Garner 2.5.23 M Carbutt 4.5.23 G Bailey 9.5.23 H Woollett Steve Garner 11.5.23 Sophie Turfus 15.5.23 Christopher Allen 19.5.23 Amazon Europe 21.5.23 Vicky Price 21.5.23 Joe Chadwick 24.5.23 Clare Martin 26.5.23 Cheque deposit 30.5.23 Anna Ross 1.6.23 M Carbutt G Bailey 2.6.23 Rebecca Jackson 13.6.23 Rosemarie Henn-Macrae 15.6.23 Cheque deposit 27.6.23 Anna Ross 30.6.23 A Cole 3.7.23 M Carbutt 19.7.23 Pam Palmer 27.7.23 G Bailey Anna Ross |
Cashbook - re Banked £ 10.00 250.00 250.00 6.00 11.25 10.00 135.00 6.00 11.25 10.00 20.00 47.00 11.25 216.00 13.00 37.00 30.00 10.00 247.00 104.00 69.00 49.00 135.00 243.60 150.00 150.00 150.00 50.00 12.00 50.00 1,000.00 11.25 45.00 50.00 10.00 135.00 150.00 375.00 11.25 6.00 150.00 50.00 50.00 15.00 970.82 150.00 1,364.43 20.00 33.00 22.00 6.00 11.25 100.00 33.00 150.00 30.00 15.00 318.70 150.00 50.00 96.00 30.00 50.00 150.00 81.00 100.00 80.00 50.00 325.40 100.00 11.25 79.00 457.00 30.00 15.00 400.00 30.00 150.00 80.00 145.00 30.00 5.00 50.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 250.00 50.00 11.25 350.00 100.00 250.00 466.80 150.00 15.00 150.00 112.50 150.00 150.00 150.00 150.00 174.39 30.00 150.00 150.00 7.12 11.25 1,000.00 15.00 30.00 29.00 30.00 50.00 33.00 11.92 150.00 181.00 15.00 1,012.00 11.25 15.00 30.00 5,000.00 50.00 493.05 11.25 30.00 15.00 75.00 30.00 11.25 - - - - - - - - - - 22,927.73 |
ceipts Subs Gift aid Grants Donations Legacy Patrons Sponsors Easy FR Seasons Coffee Social Other £ £ £ £ £ £ £ £ £ £ £ £ 10.00 250.00 250.00 6.00 11.25 10.00 135.00 6.00 11.25 10.00 20.00 11.25 10.00 114.00 10.00 69.00 135.00 10.00 150.00 150.00 150.00 50.00 12.00 50.00 11.25 45.00 50.00 10.00 135.00 150.00 200.00 100.00 11.25 6.00 150.00 50.00 50.00 15.00 200.00 750.00 20.82 150.00 1,364.43 20.00 6.00 11.25 100.00 150.00 15.00 300.00 18.70 150.00 50.00 96.00 30.00 50.00 150.00 100.00 80.00 50.00 8.40 100.00 11.25 200.00 100.00 15.00 30.00 150.00 80.00 145.00 5.00 50.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 250.00 50.00 11.25 350.00 100.00 250.00 150.00 15.00 150.00 112.50 150.00 150.00 150.00 150.00 150.00 24.39 30.00 150.00 150.00 7.12 11.25 1,000.00 15.00 30.00 50.00 11.92 150.00 100.00 11.25 15.00 30.00 5,000.00 50.00 150.00 130.00 22.05 11.25 30.00 15.00 75.00 30.00 11.25 |
November concert Tickets Box Progs £ £ £ 47.00 216.00 13.00 37.00 30.00 123.00 104.00 49.00 42.00 191.60 75.00 |
March concert Tickets Box Progs £ £ £ 33.00 22.00 33.00 30.00 81.00 56.00 261.00 79.00 157.00 30.00 400.00 30.00 466.80 |
May concert Tickets Box Progs £ £ £ 29.00 30.00 33.00 181.00 15.00 95.00 198.00 191.00 |
Summer concert Tickets Box Progs £ £ £ |
Income from charitable activities Concert servicesSale of CDs £ 1,000.00 619.00 1,619.00- |
|---|---|---|---|---|---|---|---|
| 6,892.50 1,364.43-6,666.00-1,080.00 1,600.00 19.04 114.00 114.36-80.00 | 736.00-191.60 | 951.00 466.80 261.00 | 574.00-198.00 | - - - |
| CRSO Account Date 5.9.22 14.9.22 24.9.22 |
s- y/e 31st July 2023 Chq no Narrative Medway Council Kent County Council Chester Music Library Peter Bassano Peter Bassano Halling Primary school Emma Baker Simply Print Partners Cara Garton James Cook Peter Bassano Fenella Humphreys Katie Lander Graham Boyd Andrew MacKay Geoffrey Mason Nigel MacDonald Michael Philpott Thomas Bowman Mrs Jenny Jaggard Simply Print Partners Peter Bassano Peter Bassano 22014 Making Music Kent County Council Cara Garton Graham Boyd Halling Primary school Kathleen McDiarmid Kent County Council Simply Print Partners Peter Bassano James Cook Halling Primary school Sasha Canter T Andrew James Cook Nikki Jenkins Halling Primary school Richard Hull Peter Bassano Peter Bassano 22015 Concord Music Hire Halling Primary school Medway Council Peter Bassano Peter Bassano SimplyPrint Partners Halling Primary school Nicki Jenkins Graham Boyd Geoffrey Mason Nigel MacDonald Michael Philpott Callum Yule Henry Ward Caroline Lovett James Cook Julian Milone Medway Council - '23/24deposit Simply Print Partners 10688 KCC Halling Primary school Simply Print Partners 10558 Peter Bassano Halling Primary school Simply Print Partners 10897 Peter Bassano Graham Boyd |
Ca O/S £ 114.14 44.00 345.40 240.00 550.00 192.00 45.00 169.00 210.00 1,085.00 550.00 847.50 105.00 105.00 105.00 105.00 105.00 105.00 65.45 105.00 224.00 440.00 440.00 299.00 47.00 135.00 105.00 576.00 300.00 41.00 216.00 1,100.00 365.00 432.00 250.00 105.00 105.00 105.00 240.00 110.00 880.00 440.00 82.20 384.00 280.96 440.00 770.00 135.00 144.00 105.00 105.00 105.00 105.00 105.00 105.00 85.00 105.00 1,350.00 510.00 963.00 155.00 15.00 144.00 60.00 440.00 192.00 54.00 608.00 105.00 - - 19,799.65 |
shbook - payments Publicity/ Hall Hire Making M Insurance Brochures £ £ £ £ 192.00 45.00 169.00 75.00 299.00 576.00 432.00 240.00 384.00 144.00 155.00 144.00 192.00 54.00 2,304.00 299.00 - 498.00 |
November concert Hire theatre Advertising Theatre staff Tickets CC comm Prog printingPRS/Music hire Flowers Conductor Soloist Players £ £ £ £ £ £ £ £ £ £ £ 44.00 345.40 240.00 550.00 45.00 90.00 1,085.00 550.00 847.50 105.00 105.00 105.00 105.00 105.00 105.00 105.00 170.00 280.96 280.96 45.00 - - - 260.00 389.40 - 1,340.00 847.50 1,820.00 |
March concert Hire theatre Advertising Theatre staff Tickets CC comm rogramme cosPRS/music hire £ £ £ £ £ £ £ 47.00 41.00 216.00 - 216.00 - - - - 88.00 |
|---|---|---|---|---|---|
| 2.11.22 | |||||
| 7.11.22 | |||||
| 13.11.22 | |||||
| 14.11.22 | |||||
| 21.11.22 | |||||
| 27.11.22 | |||||
| 29.11.22 | |||||
| 21.12.22 | |||||
| 28.12.22 | |||||
| 5.1.23 | |||||
| 6.1.23 | |||||
| 9.1.23 | |||||
| 11.1.23 | |||||
| 23.1.23 | |||||
| 1.2.23 | |||||
| 5.2.23 | |||||
| 20.2.23 | |||||
| 22.2.23 | |||||
| 28.2.23 | |||||
| 28.3.23 | |||||
| 3.4.23 | |||||
| 6.4.23 | |||||
| 26.4.23 | |||||
| 21.5.23 | |||||
| 31.5.23 10.6.23 14.6.23 24.6.23 28.6.23 18.7.23 18.7.23 20.7.23 |
May concert Summer concert Flowers Conductor Soloist Instr hire Players Hire theatre Advertising Theatre staff Tickets CC comm ProgprintingRS/music hi Flowers Conductor Soloist Players Hire and rehearsal haAdvertisingTheatre staff Tickets CC commProg printingPRS/Music Flowers Conductor Soloist Players Other concert OTHER £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ exp £ 114.14
----- Start of picture text -----
65.45
54.00
440.00
440.00
135.00
105.00
300.00
440.00 660.00
365.00
250.00
105.00
105.00
105.00
110.00
550.00 330.00
440.00
82.20
440.00
770.00
135.00
105.00
105.00
105.00
105.00
105.00
105.00
85.00
105.00
1,350.00
510.00
963.00
15.00
60.00
440.00
608.00
105.00
- 1,935.45 250.00 - 315.00 - 195.00 - - - - 82.20 - 2,090.00 - 2,680.00 - - - - - - 15.00 - 1,048.00 - 105.00 1,619.00 1,077.14
----- End of picture text -----
Bank reconciliation - Current a/c
| £ Balance at 1.8.22 Receipts Payments Balance at 31.7.23 Balance per bank statement Unpresented chq: Diference |
£ 9,014.06 22,927.73 -£19,799.65 |
|---|---|
| 12,142.14 | |
| 12,142.14 - |
|
| 12,142.14 | |
| - |
CRSO Accounts- y/e 31st July 2023
Trial balance
| Opening TB | Current | account | Deposit ac | ||
|---|---|---|---|---|---|
| Dr | Cr | Dr | CR | Dr | |
| £ | £ | £ | £ | £ | |
| Fixed assets | |||||
| Instruments | |||||
| Stands | |||||
| Conductors stand | |||||
| Debtors | |||||
| Gif aid repayments | |||||
| PY debtors | |||||
| Other debtors | |||||
| Bank | |||||
| Current a/c | 9,014.06 | 22,927.73 £19,799.65 | |||
| Deposit a/c | 4,316.80 | 0.43 | |||
| Creditors | |||||
| PY creditors | |||||
| Amounts owing | 114.14 | ||||
| Reserves | 14,179.72 | ||||
| November concert: | |||||
| Tickets | 736.00 | ||||
| Box ofce | - | ||||
| Programmes | 191.60 | ||||
| Hire theatre | 321 | 280.96 | |||
| Advertsing | 45.00 | ||||
| Theatre staf | - | ||||
| Tickets | - | ||||
| Theatre commission | - | ||||
| Programme printng | 260.00 | ||||
| PRS and music hire | 389.40 | ||||
| Flowers | - | ||||
| Conductor | 1,340.00 | ||||
| Soloist | 847.50 | ||||
| Players | 1,820.00 | ||||
| March concert: | |||||
| Tickets | 951.00 | ||||
| Box ofce | 466.80 | ||||
| Programmes | 261.00 | ||||
| Hire theatre | 321.00 | - | |||
| Advertsing | 216.00 | ||||
| Theatre staf | - | ||||
| Tickets | - | ||||
| Box Of & Credit Card | commission | - |
| Programme printng | - | ||
|---|---|---|---|
| PRS and music hire | 88.00 | ||
| Flowers | - | ||
| Conductor | 1,935.45 | ||
| Soloist | 250.00 | ||
| - | |||
| Players | 315.00 | ||
| May concert: | |||
| Tickets | 574.00 | ||
| Box ofce | - | ||
| Programmes | 198.00 | ||
| Hire theatre |
321.00 | - | |
| Advertsing | 195.00 | ||
| Theatre staf | - | ||
| Tickets | - | ||
| BoxOf & Credit Card commission | - | ||
| Programme printng | - | ||
| PRS and music hire | 82.20 | ||
| Flowers | - | ||
| Conductor | 2,090.00 | ||
| Soloist | - | ||
| Players | 2,680.00 | ||
| Summer concert: | |||
| Tickets | - | ||
| Sponsorship | - | ||
| Programmes | - | ||
| Hire theatre | - | ||
| Advertsing | - | ||
| Theatre staf | - | ||
| Tickets | - | ||
| Credit Card commission | - | ||
| Publicity | - | ||
| PRS and music hire | 15.00 | ||
| Flowers | - | ||
| Conductor | 1,048.00 | ||
| Soloist | - | ||
| Players | 105.00 | ||
| Non-concert income & expenditure: | |||
| Subs | 6,892.50 | ||
| Gif aid | 1,364.43 | ||
| Grant income | - | ||
| Donatons | 6,666.00 | ||
| Legacy | - | ||
| Patrons | 1,080.00 | ||
| Sponsors | 1,600.00 | ||
| Easy FR | 19.04 | ||
| Season tckets | 114.00 |
| Cofee Social Other Concert services Sale of CDs etc Interest receivable Rehearsal hall Hire Making Music sub Insurance Cost of CDs Brochures and advertsing Medway Council Other concert services Independent examiner's fee Other |
14,293.86 14,293.86 - |
114.36 - 80.00 1,619.00 - 2,304.00 299.00 - 498.00 1,619.00 1,077.14 42,727.38 42,727.38 Diference - |
|
|---|---|---|---|
| 0.43 | |||
| count | Adjustments | Creditors | Debtors | Concert results | Concert results | ||||
|---|---|---|---|---|---|---|---|---|---|
| Cr | Dr | Cr | November | March | May | ||||
| £ | £ | £ | £ | £ | £ | £ | £ | ||
| - | 736.00 | ||||||||
| 252.89 | 2,107.40 | - | 1,854.51 | ||||||
| - | 191.60 | ||||||||
| 1,421.17 | 2,023.13 | ||||||||
| 45.00 | |||||||||
| 199.69 | 199.69 | ||||||||
| 28.26 | 28.26 | ||||||||
| - | |||||||||
| 260.00 | |||||||||
| 121.39 | 66.77 | 577.56 | |||||||
| 40.00 | 40.00 | ||||||||
| 1,340.00 | |||||||||
| 847.50 | |||||||||
| 84.00 | 1,904.00 | ||||||||
| - | 951.00 | ||||||||
| 808.80 | 2,850.00 | - | 2,508.00 | ||||||
| - | 261.00 | ||||||||
| 2,115.89 | 466.80 | 1,970.09 | |||||||
| 216.00 | |||||||||
| 199.69 | 199.69 | ||||||||
| 28.26 | 28.26 | ||||||||
| - |
164.16
| - | ||||
|---|---|---|---|---|
| 252.16 | ||||
| - | ||||
| 1,935.45 | ||||
| 250.00 | ||||
| - | ||||
| 315.00 | ||||
| - | 574.00 | |||
| 2,395.40 | - | 2,395.40 | ||
| - | 198.00 | |||
| 1,839.00 | 2,160.00 | |||
| 195.00 | ||||
| 264.60 | 264.60 | |||
| - | ||||
| 499.48 | 499.48 | |||
| - | ||||
| 321.70 | 403.90 | |||
| - | ||||
| 2,090.00 | ||||
| - | ||||
| 2,680.00 |
500.00
953.25
- 38.00 - 38.00 - 38.00
15.80 1,200.00
0.43
| 0.43 | 5,424.20 5,424.20 0.00 |
963.00 3,047.35 6,011.65 Check |
|
|---|---|---|---|
| 4,445.03 1,408.65 5,087.58 | |||
| 4,445.03 1,408.65 5,087.58 |
Summer Other P&L B/S £ £ £ - - - - - 6,011.65 12,142.14 4,317.23 - - 3,161.49 - 19,309.53 Diff to B/S 0.21
-
- 500.00
-
-
-
-
-
- 15.00 - 1,048.00
-
-
-
-
-
105.00
-
6,892.50 - 2,317.68
-
- 6,666.00 - - 1,080.00 - 1,600.00 - 19.04
-
114.36 - - 64.20 - 2,819.00 - - 0.43 2,304.00 299.00 - - 498.00 - 1,619.00 - 114.14
668.00 - 16,739.07 0.00 668.00
City of Rochester Symphony Orchestra - Management accounts y/e 31st July 2023
| Concert income: Tickets Season tckets Box ofce Theatre commission Programme sales Concert expenditure: Hire theatre Advertsing Theatre staf Ticket printng Programme printng PRS and music hire Flowers Conductor Soloist Players Concert proft/loss Other income: Subscriptons Gif aid Donatons Grants Legacy Patrons Sponsors Easy Fundraising Cofee Social Other Concert services Sale of CDs etc Interest receivable Other expenditure: Rehearsal hall Hire Making Music sub Insurance Brochures and advertsing Cost of other concerts Cost of CDs Independent Examiner's fee Other Total proft/loss |
Concert accounts November £ £ 736 38 1,855 - 192 2,820 2,023 45 200 28 260 578 40 1,340 848 1,904 7,265 - 4,445 |
March £ £ 951 38 2,508 - 261 3,758 1,970 216 200 28 - 252 - 1,935 250 - 315 5,167 - 1,409 ## ## |
May £ £ 574 38 2,395 - 499 198 2,706 2,160 195 265 - - 404 - 2,090 - 2,680 7,794 - 5,088 |
Sum £ - 500 - - |
mer £ 500 1,168 - 668 |
Total £ £ 114 7,258 - 499 651 9,785 6,153 456 664 57 260 1,249 40 6,413 1,098 5,004 21,393 - 11,609 6,893 2,318 6,666 - - 1,080 1,600 19 114 - 64 2,819 - 0 21,573 2,304 299 - 498 1,619 - - 114 4,834 5,130 |
Total £ £ 114 7,258 - 499 651 9,785 6,153 456 664 57 260 1,249 40 6,413 1,098 5,004 21,393 - 11,609 6,893 2,318 6,666 - - 1,080 1,600 19 114 - 64 2,819 - 0 21,573 2,304 299 - 498 1,619 - - 114 4,834 5,130 |
|---|---|---|---|---|---|---|---|
| 2,023 45 200 28 260 578 40 1,340 848 1,904 |
1,970 216 200 28 - 252 - 1,935 250 - 315 |
2,160 195 265 - - 404 - 2,090 - 2,680 |
- - - - - 15 - 1,048 - 105 |
6,153 456 664 57 260 1,249 40 6,413 1,098 5,004 |
|||
| 6,893 2,318 6,666 - - 1,080 1,600 19 114 - 64 2,819 - 0 |
|||||||
| - 11,609 21,573 4,834 |
|||||||
| 2,304 299 - 498 1,619 - - 114 |
|||||||
| 5,130 |
City of Rochester Symphony Orchestra
Statement of Financial Activities for the year ended 31st July 2023
| Note Income from: Donatons and legacies 2 Charitable actvites 3 Other trading actvites 4 Bank interest Other income 5 Total Expenditure on: Raising funds 6 Charitable actvites 7 Other 8 Total Net income / expenditure Reconciliaton of funds: Funds brought forward Funds carried forward |
2023 £ 18,556 12,603 - 0 198 31,357 - 26,113 114 26,227 5,130 14,180 19,310 |
2022 £ 8,883 8,954 - 0 771 |
|---|---|---|
| 18,608 | ||
| - 22,845 119 |
||
| 22,964 | ||
| - 4,356 18,536 |
||
| 14,180 |
The notes on pages 8 and 9 form part of these financial statements
6
City of Rochester Symphony Orchestra
Balance Sheet as at 31st July 2023
| Note Current assets: Debtors 9 Cash at bank and in hand Current liabilites: Creditors falling due within one year 10 Total liabilites Net assets Total funds |
2023 £ 6,012 16,459 3,161 3,161 19,310 19,310 |
2022 £ 963 13,331 114 |
|---|---|---|
| 114 | ||
| 14,180 | ||
| 14,180 |
Approved by the Board of Trustees on 14th November 2023 and signed on their behalf by:
John Jackson - Treasurer
The notes on pages 8 and 9 form part of these financial statements
7
City of Rochester Symphony Orchestra
Notes to the accounts for the year ended 31st July 2023
- 1 Accounting policies
Basis of Preparation
The accounts have been prepared in accordance with the Satetment of Recommended Practice for Charities (SORP 2015) and applicable Accounting Standards (FRS 102).
Assets and liabilities are recognised at transaction value.
Preparation of accounts on a going concern basis
The trustees consider that the charity is a going concern and therefore the accounts have been prepared on that basis.
Income recognition policies
Items of income are recognised and included in the accounts when there is sufficient certainty of receipt and the amount can be measured reliably.
Expenditure and irrecoverable VAT
Expenditure is recognised when there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost in the SOFA.
| 2 Donatons and legacies Donatons Grants Legacy Patrons Sponsors Subscriptons Gif aid 3 Charitable actvites Receipts from concerts Receipts from concert services |
2023 £ 6,666 - - 1,080 1,600 6,893 2,318 18,556 9,784 2,819 12,603 |
2022 £ 492 - 155 800 2,100 5,336 - |
|---|---|---|
| 8,883 | ||
| 8,954 - |
||
| 8,954 |
8
City of Rochester Symphony Orchestra
Notes to the accounts for the year ended 31st July 2023 (continued)
| 4 Other trading actvites Advertsing income Sale of CDs 5 Other income Easy Fundraising Refreshments and social actvi tes Other income 6 Expenditure on raising funds Cost of CDs 7 Charitable actvites Cost of concerts Conductor's retainer Hire of rehearsal hall Cost of brochures and other advertsing Making music subscripton and insurance 8 Other expenditure 9 Debtors and prepayments Theatre hire Music Hire & PRS Conductor fees Ticket receipts due 10 Creditors Trade creditors 11 Funds |
£ - - - 19 114 64 198 - 21,737 1,275 2,304 498 299 26,113 114 6,012 - - - 6,012 3,161 |
£ - - |
|---|---|---|
| - | ||
| - 99 672 |
||
| 771 | ||
| - | ||
| 20,019 1,275 1,344 66 141 |
||
| 22,845 | ||
| 119 | ||
| 963 - - - |
||
| 963 | ||
| 114 | ||
The orchestra only operates a single General fund.
9
The City of Rochester Symphony Orchestra
Annual Report and Accounts for the year ended 31[st] July 2023
Charity Registration number: 264844
City of Rochester Symphony Orchestra Annual Report and Accounts for the year ended 31[st] July 2023
Table of contents
| Page | |
|---|---|
| Trustees Annual Report | 2 - 3 |
| Independent Examiner’s Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Accounts | 7 – 8 |
City of Rochester Symphony Orchestra Annual Report and Accounts for the year ended 31[st] July 2023
Trustees Annual Report
The Trustees present their annual report for the year ending 31[st] July 2023
Objectives and activities
The City of Rochester Symphony Orchestra is a local orchestra for local players and audience members. It exists to encourage musicians in the South East of England to play live orchestral music, and to encourage people in the South East to take full advantage of the opportunity to hear live orchestral music played to a high standard.
The Trustees have had regard to the Charity Commission’s Guidance on Public Benefit, and consider that the Orchestra’s activities in enhancing the cultural life of the Medway Towns meet the Public Benefit test.
Achievements and Performance
The Orchestra again put on a complete series of concerts in the Central Theatre for its 2022/23 season. However, in common with the experience of all amateur music groups across the country, audience numbers remained depressed.
In January, the Orchestra performed a New Year concert in Rochester Cathedral in aid of the Friends of the Cathedral. Artistically this was a great success, and introduced the Orchestra to a new audience. A similar concert is planned for the 2023/24 season.
The Orchestra continued its outreach programme with Schools’ Prom concerts at Brompton Academy in Gillingham in July 2023, as well as smaller events in primary schools in the Medway Towns.
Also in July 2023, the Orchestra recorded a music video for Dovetail Games, which forms the soundtrack for the advertisement for their latest train simulation game. This was the first time that the Orchestra had done anything of this nature, and it is hoped that it may lead to further collaborations in the future.
Future Plans
Plans for the 2023/24 season of concerts are now complete. In addition to the three main concerts in the Central Theatre the Orchestra will be putting on another New Year’s concert for the Friends of Rocester Cathedral.
The orchestra will continue with its outreach activities, with school events already being considered.
Financial review
The low audience numbers had a detrimental effect on the financial results of the concerts, and in total the concerts generated a deficit of £11,609.
The Orchestra is again very grateful to its Patrons, who contributed £1,080 (2022: £800) in donations during the year. Gift aid was claimed during the year covering the period April 2020 to July 2023, and this amounted to £2,318.
Taking all income and expenditure into account, the overall surplus for the year was £5,130 (2022 deficit: £4,356).The Orchestra’s reserves stood at £19,310 as at 31[st] July 2022 (2021: £14,180).
Related-Party Transactions – The Chairman Mr Steven Horkulak made donations totalling £1,400 during the year. Committee member Mrs Rebecca Jackson made a donation of £5,000 to the Orchestra during the year.
City of Rochester Symphony Orchestra
Annual Report and Accounts for the year ended 31[st] July 2023 (continued)
Reserves Policy
The Orchestra has determined that it should keep reserves equivalent to the cost of putting on a season’s concerts, as this would enable it to meet its commitments in the face of a sharp decline in income. The current level of reserves is considered as meeting this requirement.
Risk management
The Committee regards falling audience numbers as the major risk facing the Orchestra, and concert programmes are planned with this as a major consideration. The budgeted cost of each concert is also taken into account when planning the concert season. Programme planning is in the hands of the Repertoire Planning sub-committee, although the Orchestral Committee has the final decision on the repertoire which the Orchestra will perform.
Structure, Governance and Management
The Orchestra is an unincorporated charity registered in England and Wales. It is governed by its Constitution, which was adopted on 25[th] January 1972 and subsequently amended on 3[rd] March 1997.
The management of the Society is in the hands of a Committee consisting of:
-
9 Officers, namely a Chairman, Secretary, Treasurer, Orchestral Manager, Concert Manager, Librarian, Ticket Secretary, Publicity Secretary and Press Secretary, plus
-
3 elected members, plus
-
3 ex-officio members, namely the Music Director, Leader and Assistant Treasurer.
For legal purposes, the Trustees of the orchestra are the Orchestral Manager, the Orchestral Secretary and the
Treasurer.
The Committee members who served during the year were:
Chairman Mr Stephen Horkulak Orchestral Secretary Miss Fiona Jackson Treasurer Mr John Jackson Orchestral Manager Mr Garry Bowman Concert Manager Vacancy Librarian Mrs Rebecca Jackson Ticket Secretary Mrs Clare Martin Publicity Secretary Mrs Catherine Ince Elected Members Mr Adrian Cole Miss Gill Rutland Music Director Mr Peter Bassano Leader Mrs Alison Jackson Assistant Treasurer Mrs Elisabeth Bowden
Reference and Administrative details
Charity number: 264844 Correspondence address: 2 De Mere Close, Gillingham. Kent. ME8 9JY Bankers: Santander, Independent Examiner: Mr R Dallimore MSc ACMA Bootle, 70 Orchard Drive, Merseyside. L30 4GB Woking. Surrey. GU21 4BS
Approved by the Trustees on 14[th] November 2023 and signed on their behalf by:
City of Rochester Symphony Orchestra Annual Report and Accounts for the year ended 31[st] July 2023 (continued)
Independent Examiner’s Report to the Trustees of the City of Rochester Symphony Orchestra on the accounts for the year ended 31[st] July 2023 set out on pages 6 to 9
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:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
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
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
-
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
R W Dallimore
Mr R Dallimore MSc ACMA “Hollington”, 70 Orchard Drive, Horsell, Woking. Surrey. GU21 4BS