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
1. 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
2. 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
1. 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
2. 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