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2023-06-30-accounts

REGISTERED COMPANY NUMBER: 01262387 (England and Wales) REGISTERED CHARITY NUMBER: 271765

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

Malthouse & Company Chartered Accountants and Statutory Auditors America House, Rumford Court Rumford Place Liverpool Merseyside L3 9DD

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

Page
Report of the Trustees 1 to 11
Report of the Independent Auditors 12 to 16
Statement of Financial Activities 17
Balance Sheet 18 to 19
Cash Flow Statement 20
Notes to the Cash Flow Statement 21
Notes to the Financial Statements 22 to 33

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Page 1

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's object and principal activity continues to be to promote, maintain, improve and advance education and the encouragement of the arts, by the presentation of musical performances and educational activities.

The charity's mission is:

Our vision is:

The charity's work is underpinned by the following key principles:

Programme

People

Place

Participation

Page 2

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023

In fulfilling these objectives during the year and in planning the charity's activities, the trustees have considered the Charity Commission's guidance on the public benefit requirements of Section 4, Chapter 1, of the Charities Act 2011, including the guidance on public benefit and fee charging. In setting the level of fees, charges and concessions, the trustees give careful consideration to the accessibility of the performances and activities for those on low incomes.

Page 3

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023

OBJECTIVES AND ACTIVITIES Significant activities

Artistic Summary 2022/23

The 2022/23 season marked a period of significant expansion for The English Concert, with double the number of live performances from pre-pandemic levels and a substantial programme of recording and filming activity aimed at further maximising the group's reach. The orchestra consistently received considerable popular and critical acclaim throughout the season both nationally and internationally.

London series

For our Wigmore Hall series we gave three concerts across the season;

My Beloved Spake, a programme of Purcell and Blow with a small ensemble of some of the finest singers in the UK conducted by Harry Bicket (27 September), Bach Brandenburg Concertos with the Italian harpsichordist and director Francesco Corti (21 February), and selected highlights from Handel's Ariodante with Olga Kulchynska and Emily D'Angelo (24 April).

The Times wrote of the programme of Purcell and Blow that 'the concert offered more than enough musical excellence to nourish the soul', and Robert Hugill of the Bach concert that 'this was a richly engaging evening with superbly vivid playing.'

Other London appearances included Handel's Solomon at the Proms with the BBC Singers conducted by Sofi Jeannin, a concert at the Barbican recreating the first benefit concert that Handel gave for the Foundling Hospital in 1749 marking the launch of our ambitious new multi-year project to film all of Handel's music, Handel for All, and an all-Mozart evening with Kristian Bezuidenhout at St Martin in the Fields featuring the 'Jupiter' Symphony and Mozart's trail blazing D minor concerto. We also gave a 'relaxed' performance prior to the evening performance at the Barbican for children with special educational needs and disabilities.

Regional

Highlights of our regional touring included a return to the Buxton and Cheltenham Festivals with 2023 RPS Singer Award winner Anna Dennis, Handel's Saul at the Edinburgh International Festival, Bach Brandenburg Concertos with Francesco Corti in Bath Cathedral as part of Bath BachFest and a performance of Messiah at Coventry Cathedral conducted by John Nelson marking 280 years since the London premiere of Handel's masterpiece. The Messiah performance featured an exceptional cast including soprano Lucy Crowe, countertenor Alex Potter, tenor Michael Spyres and bass Matthew Brook and was filmed for Medici TV becoming one of its most watched streams of 2022. The recording was released on Erato/Warner in November 2023.

International

We had a busy year internationally with a tour of Handel's Solomon in Feb/March 2023, performing at the Auditorio Nacional de Música in Madrid, LA Opera, Cal Performances (Berkeley) and Carnegie Hall (New York), followed by our debut at the Opéra National de Paris (Opéra Garnier) in Robert Carsen's production of Handel's Ariodante with Emily D'Angelo in the title role.

Page 4

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023

OBJECTIVES AND ACTIVITIES

Digital and Recording

In May 2023 we released Handel's Serse as the next instalment in our Handel series, following our acclaimed recordings of Rodelinda and La Resurrezione. We were thrilled that this was named Gramophone Magazine's Recording of the Month and BBC Music Magazine's Opera Choice.

In February 2023 we publicly launched Handel for All, our ambitious new multi-year project to film and record all of Handel's music, to make it accessible to audiences everywhere, engaging listeners and musicians across all ages and abilities.

Handel for All will provide a rich and accessible resource of vivid and engaging performances, support the development of early career musicians, give children and young people the chance to participate through interactive digital learning materials, provide digital and self-led sessions for us in schools and at home, and provide a resource for academic institutions and cultural researchers. This project will have international reach and has already gained international recognition.

To mark the launch of the project we released a film of Handel's Samson performed at St George's Hanover Square as part of the London Handel Festival in October 2021 and we have also released Armida Abbandonata with Mary Bevan filmed at the Round Chapel in Hackney in November 2021.

Filming activity across the season for future release has included Saul, Handel Trio Sonatas, Acis & Galatea, Silete Venti, Apollo e Dafne, Dixit Dominus, La Lucrezia, Il Delirio Amoroso, Crudel Tiranno Amor, Solomon Amadigi, Ariodante (Opera de Paris), Chandos Anthems, Organ Concertos, Foundling Anthem and Music for the Royal Fireworks.

Garsington Opera

We were delighted to continue our residency at Garsington Opera with two operas this season, Rossini's Il Barbiere di Siviglia and Mozart's Mitridate re di Ponto. The previous season's production of Monteverdi's Orfeo was also streamed on OperaVision and nominated for multiple awards.

Selection of Critical Review

Serse Recording:

The Financial Times - 'Harry Bicket conducts a performance as vividly alive as the opera must have seemed when it was new.'

The Times - 'Three hours of Handelian bliss ... Handel's music is wonderfully virile and dramatic. So are the performances from director Harry Bicket's English Concert and the excellent soloists ...'

BBC Music Magazine (Opera Choice) - 'With his ravishing, hilarious and profound recording of Serse, conductor Harry Bicket once again puts all rivals in the shade.'

Gramophone Recording of the Month - 'The superb cast is led by Emily D'Angelo, whose opening aria - beautifully controlled and rich in tone - will not disappoint...this new Serse is surely one of the most charismatic recordings now available.'

Page 5

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023

OBJECTIVES AND ACTIVITIES

Handel the Philanthropist, Barbican, 28 February - Launch of Handel for All:

Guardian - 'This recreation of the composer's benefit concert for the Foundling Hospital was beautifully delivered...Bicket is a wonderful Handelian and the performances were exemplary in their grace, enthusiasm and elan'

The Times - 'a luscious revival of Handel's celebrity charity bash'

Evening Standard - 'Handel for All, making freely available video recordings of the composer's works as part of a cornucopia of riches for people of all ages and abilities. Truly a gesture to match Handel's own generosity.'

FINANCIAL REVIEW

The Statement of Financial Activities (page 17) shows a surplus of £148,709 (2022: £84,131) for the year and the Balance Sheet (page 18) shows accumulated reserves of £436,332 (2022: £287,623).

Total income for the year was £1,643,484 (an increase on 2022 - £1,033,175).

The period showed a increase in UK engagement income compared to 2021/22 from £560,499 to £1,098,496. This increase was anticipated in the budgets for the current year, as the Trustees were expecting the charitable company's concert schedule to be vastly expanded, particularly in the wake of COVID restrictions being lifted. Support costs dropped slightly to £251,412 (2022: £253,338).

Artists fees were increased (£593,691) compared to last year (£402,097), with artist travelling also increasing from £192,569 to £476,474, as a result of the extensive concert programme.

Any shortfall in income against these activities was again subsidised by grant and donation income, which the Trustees are continually looking to maximise.

FUTURE PLANS

The English Concert's 2023/24 season centres on the works of Handel and includes collaborations with returning artists Iestyn Davies, Lucy Crowe and Kristian Bezuidenhout. This season will see the orchestra's continued dedication to the works of Handel, through a tour of Rodelinda, concert performances of Clori, Tirsi e Fileno, in addition to regular uploads of concert footage as part of Handel for All, The English Concert's legacy project dedicated to streaming all of Handel's music.

Highlights of the season include a tour of Handel's Rodelinda with performances in the UK, North America, China and South Korea conducted by Harry Bicket, Handel's Clori, Tirsi e Fileno at Wigmore Hall, Amadigi at St Martin-in-the-Fields, new releases as part of Handel for All including Solomon with Ann Hallenberg, Amadigi, and Ariodante, a special all-Bach late-night BBC Prom with Iestyn Davies and a return to Garsington for performances of Platée directed by Paul Agnew.

Page 6

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The English Concert (formerly P.E.C. Concerts Limited) is a company limited by guarantee, governed by its Memorandum and Articles of Association dated 10th June 1976 as amended to allow for current governance arrangements on 30th October 2000. It changed its name on the 27th August 2009. It is registered as a charity with the Charity Commission. In the event of the company being wound up the members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees

The directors of the charitable company (the charity) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.

As set out in the Articles of Association, the Board of Trustees has the power to appoint additional trustees as it considers fit to do so.

Organisation

Full trustee meetings take place quarterly.

Trustees retire in rotation. An annual review of the Board’s composition is undertaken, following which new trustees may be sought or existing trustees re-appointed.

Page 7

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Induction and training of new trustees

An induction programme is followed for newly appointed trustees during which they are provided with an overview of the charity's operations and their responsibilities and receive key information regarding the constitution of the charity and its financial statements.

Committees

The Board supports the orchestra's administrative team through a group of committees with particular areas of responsibility. These include the following:

Management and Artistic Direction

Harry Bicket OBE, continued to serve as Artistic Director, expanding the artistic reputation of The English Concert and our philanthropic base.

Kristian Bezuidenhout, our guest principal director, both conducted and performed with The English Concert during the season.

The trustees would also like to thank all the guest directors, soloists, and musicians who during the year contributed to the artistic success of the charity, enabling us to deliver on our objectives.

The English Concert's Management team during the 2022/23 financial year comprised the following: - Chief Executive Alfonso Leal del Ojo oversaw the day-to-day running of the organisation, managing the staff, cultivating and managing external relationships, and developing the orchestra's forward strategy in close partnership with the Artistic Director, Harry Bicket.

Additionally, Harriet Bruce provided bookkeeper services and we employed the services of Rebecca Driver Media Relations to manage our PR activities.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

01262387 (England and Wales)

Registered Charity number

271765

Page 8

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023

Registered office

Malthouse & Co America House Rumford Place Liverpool L3 9DD

Trustees

Robin Binks George Burnett (Chair) Alan Gemes Richard Golding Alan Harley Simon Jennings (resigned 20.3.23) Nicola Oppenheimer John Reeve (resigned 20.3.23) Kimiko Shimoda (resigned 20.3.23) Joseph Smouha Hugh Tilney Simon Weil Vivienne Monk Alison Mendes Annette Campbell-White Janet Reeve (appointed 20.6.23) Ian Andrews (appointed 20.6.23)

Artistic Director

Harry Bicket

Chief Executive

Alfonso Leal Del Ojo

Auditors

Malthouse & Company Chartered Accountants and Statutory Auditors America House, Rumford Court Rumford Place Liverpool Merseyside L3 9DD

Page 9

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023

REFERENCE AND ADMINISTRATIVE DETAILS

Bankers

C Hoare & Co 37 Fleet Street London EC4P 4DQ

Solicitors

Charles Russell Speechlys LLP 5 Fleet Place London EC4M 7RD

RESERVES POLICY AND RISK MANAGEMENT

The Trustees recognise that it is essential to maintain a level of reserves that is commensurate with the substantial risks of concert promotion and orchestral touring. These risks are reviewed on a regular basis in light of the charity’s commitments and available resources. The current minimum target for reserves is £150,000, which is equivalent to approximately six months fixed operating costs or, alternatively and in extremely unlikely circumstances, it represents a provision against the possibility of performance fees not ultimately being received on a large-scale artistic project.

Additionally, to bolster the Handel for All project and reduce the financial risks associated with its heightened commitments, the trustees have unanimously approved the establishment of a designated fund specifically earmarked for this initiative. This decision includes prudently setting an initial investment of £150,000 from current unrestricted reserves, with an ultimate reserves target of £200,000 for this fund.

The Trustees reaffirm their intention to continue to add to reserves as the level of activity grows and the fundraising effort gains momentum.

The Trustees continue to undertake regular reviews of key financial systems.

RELATED PARTIES

None of our trustees receive remuneration or other benefit from their work with the charity. Any relationship between a trustee or manager of the charity with a related party must be disclosed to the full board of trustees. Any such transactions are included in the notes to the financial statements.

PAY POLICY FOR SENIOR STAFF

All directors (trustees) give of their time freely and no director received remuneration in the year. Details of any expenses and related party transactions are disclosed in the notes to the financial statements. The pay of the senior staff is reviewed annually and normally increased in accordance with average earnings.

Page 10

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of The English Concert (A Company Limited by Guarantee) for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Approved by order of the board of trustees on 13 December 2023 and signed on its behalf by:

George Burnett - Trustee

Page 11

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

Opinion

We have audited the financial statements of The English Concert (A Company Limited by Guarantee) (the 'charitable company') for the year ended 30 June 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Page 12

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 13

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

Page 14

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 15

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Guy Playfer BA FCA (Senior Statutory Auditor) for and on behalf of Malthouse & Company Chartered Accountants and Statutory Auditors America House, Rumford Court Rumford Place Liverpool Merseyside L3 9DD

26 January 2024

Page 16

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2023

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
4
Income from the operation of concert
orchestra productions
Investment income
3
Other income
Total
EXPENDITURE ON
Raising funds
5
Charitable activities
6
Expenditure from the operation of concert
orchestra productions
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
202,749
1,098,496
313
181,651
1,483,209
680
1,333,820
1,334,500
148,709
287,623
436,332
Restricted
fund
£
160,275
-
-
-
160,275
-
160,275
160,275
-
-
-
30.6.23
Total
funds
£
363,024
1,098,496
313
181,651
1,643,484
680
1,494,095
1,494,775
148,709
287,623
436,332
30.6.22
Total
funds
£
372,155
560,499
81
100,440
1,033,175
3,360
945,684
949,044
84,131
203,492
287,623

The notes form part of these financial statements

Page 17

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

BALANCE SHEET 30 JUNE 2023

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
13
6,159
CURRENT ASSETS
Stocks
14
200
Debtors
15
461,696
Cash at bank and in hand
101,266
563,162
CREDITORS
Amounts falling due within one year
16
(132,989)
NET CURRENT ASSETS
430,173
TOTAL ASSETS LESS CURRENT
LIABILITIES
436,332
NET ASSETS
436,332
FUNDS
18
Unrestricted funds:
General fund
Designated fund
TOTAL FUNDS
Restricted
fund
£
-
-
-
-
-
-
-
-
-
30.6.23
Total
funds
£
6,159
200
461,696
101,266
563,162
(132,989)
430,173
436,332
436,332
286,332
150,000
436,332
436,332
30.6.22
Total
funds
£
4,288
200
221,254
250,038
471,492
(188,157)
283,335
287,623
287,623
287,623
-
287,623
287,623

The notes form part of these financial statements

continued...

Page 18

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

BALANCE SHEET - continued 30 JUNE 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 13 December 2023 and were signed on its behalf by:

George Burnett - Trustee

The notes form part of these financial statements

Page 19

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2023

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Tax paid
Taxation refund
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
30.6.23
£
(168,088)
-
-
22,471
(145,617)
(3,468)
313
(3,155)
(148,772)
250,038
101,266
30.6.22
£
39,495
(48)
(33,568)
-
5,879
(3,936)
81
(3,855)
2,024
248,014
250,038

The notes form part of these financial statements

Page 20

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2023

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Interest paid
Increase in debtors
(Decrease)/increase in creditors
Net cash (used in)/provided by operations
30.6.23
£
148,709
1,597
(313)
-
(262,913)
(55,168)
(168,088)
30.6.22
£
84,131
920
(81)
48
(57,643)
12,120
39,495

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.7.22 Cash flow At 30.6.23
£ £ £
Net cash
Cash at bank and in hand 250,038 (148,772) 101,266
250,038 (148,772) 101,266
Total 250,038 (148,772) 101,266

The notes form part of these financial statements

Page 21

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. The following specific policies are applied to particular categories of income:

Donations and legacies (including grants)

These amounts are included in income when receivable, except when donors specify that amounts given to the charity must be used to defray the costs of a specific event or activity, in which case they are included according to the date of that event or activity.

Charitable activities - operation of concert orchestra productions

The company is a service providing charity. Its income from these trading activities relates essentially to the fulfilment of its charitable objects. These amounts comprise fees receivable from engagements, records, tickets and programmes sold together and promotional receipts to defray the cost of recordings undertaken. They are included according to the date of the related activity.

Charitable activities - sponsorship of concert orchestra productions

Amounts are included in incoming resources according to the date of the event for which they are specifically intended by the sponsor.

Investment income - interest on deposit account

Investment income is recognised on a receivable basis.

Other income - royalties

Royalties are included according to the date they were receivable.

Other income - orchestra tax credits

The charity receives orchestra tax credits from HMRC based on the losses made on orchestral productions. This income is included annually for completed performance runs.

continued...

Page 22

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

1. ACCOUNTING POLICIES - continued

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. The following specific policies are applied to particular categories of expenditure:

Raising funds

Fundraising expenditure comprises costs incurred in inviting individuals and organisations to contribute financially to the charity's work. This includes the cost of advertising for donations and the staging of special fundraising events.

Charitable activities - operation of concert orchestra productions

These amounts comprise the direct costs of staging musical performances and include artists fees, travel and expenses; venue hire and promotion; independent concert management fees and

expenses; the cost of records, music and copying. Expenditure has been included in the accounts on an accruals basis.

Support costs

Support costs include central functions and it is considered that the whole of these costs relate to charitable expenditure on concert engagements and recordings.

TANGIBLE FIXED ASSETS

Tangible fixed assets are stated at historical cost less accumulated depreciation.

Depreciation is provided in order to write off each asset over its expected useful life as follows:

Office furniture & equipment - 25% straight line

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

The charity is exempt from corporation tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

continued...

Page 23

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

1. ACCOUNTING POLICIES - continued

FUND ACCOUNTING

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

FOREIGN CURRENCIES

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the Balance Sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the net income for the year.

IRRECOVERABLE VAT

Irrecoverable VAT is capitalised where it relates to fixed assets. Otherwise it is written off when incurred to the SOFA.

2. DONATIONS AND LEGACIES

Donations
Grants receivable
30.6.23
£
167,749
195,275
363,024
30.6.22
£
89,977
282,178
372,155

continued...

Page 24

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Fees receivable from
Income from the operation of concert
concert productions
orchestra productions
Fees receivable from own
Income from the operation of concert
promotions
orchestra productions
5.
RAISING FUNDS
RAISING DONATIONS AND LEGACIES
Fundraising costs of grants and donations
6.
CHARITABLE ACTIVITIES COSTS
Direct
Costs
£
Expenditure from the operation of
concert orchestra productions
1,242,683
30.6.23
£
313
30.6.23
£
1,090,489
8,007
1,098,496
30.6.23
£
680
Support
costs (see
note 7)
£
251,412
30.6.22
£
81
30.6.22
£
553,852
6,647
560,499
30.6.22
£
3,360
Totals
£
1,494,095

Page 25

continued...

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

7. SUPPORT COSTS

30.6.23 30.6.22
£ £
Wages 169,115 161,376
Social security 14,927 13,985
Pensions 5,009 4,815
Premises costs 17,287 6,221
Telephone & IT expenses 5,909 3,711
Printing, postage & stationery 2,571 2,001
General marketing 15,457 25,015
Sundry expenses 6,483 15,892
Subscriptions 3,254 3,397
Non-recoverable VAT (6,063) 6,063
Depreciation of office furniture & equipment 1,597 920
Loss on sale of tangible fixed assets - -
Bank charges 1,830 1,058
Interest payable - 48
Auditors' remuneration 5,000 5,000
Auditors' remuneration for non audit work - 660
Bookkeeping 2,736 2,426
Legal fees 6,300 750
251,412 253,338

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

30.6.23 30.6.22
£ £
Auditors' remuneration 5,000 5,000
Auditors' remuneration for non audit work - 660
Depreciation - owned assets 1,597 920
Operating lease expenses 3,500 -

Page 26

continued...

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2023 nor for the year ended 30 June 2022.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 30 June 2023 nor for the year ended 30 June 2022.

10. STAFF COSTS

STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
30.6.23
£
169,115
14,927
5,009
189,051
30.6.22
£
161,376
13,985
4,815
180,176

The average monthly number of employees during the year was as follows:

Direct charitable work

30.6.23 30.6.22
3 3

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£60,001 - £70,000
£70,001 - £80,000
30.6.23
-
1
1
30.6.22
1
-
1

continued...

Page 27

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
277,689
94,466
Charitable activities
Income from the operation of concert
orchestra productions
560,499
-
Investment income
81
-
Other income
100,440
-
Total
938,709
94,466
EXPENDITURE ON
Raising funds
3,360
-
Charitable activities
Expenditure from the operation of concert
orchestra productions
851,218
94,466
Total
854,578
94,466
NET INCOME
84,131
-
RECONCILIATION OF FUNDS
Total funds brought forward
203,492
-
TOTAL FUNDS CARRIED FORWARD
287,623
-
Total
funds
£
372,155
560,499
81
100,440
1,033,175
3,360
945,684
949,044
84,131
203,492
287,623

continued...

Page 28

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

12. TAXATION

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

13. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Office
furniture
& equipment
£
COST
At 1 July 2022 5,522
Additions 3,468
At 30 June 2023 8,990
DEPRECIATION
At 1 July 2022 1,234
Charge for year 1,597
At 30 June 2023 2,831
NET BOOK VALUE
At 30 June 2023 6,159
At 30 June 2022 4,288

All tangible fixed assets are held for the charity's own use.

continued...

Page 29

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

14.
STOCKS
Stocks
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Orchestra tax credits
VAT
Prepayments and accrued income
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
VAT
Other creditors
Accrued expenses
Deferred income
30.6.23
£
200
30.6.23
£
118,704
68,457
274,339
196
-
461,696
30.6.23
£
99,155
5,360
-
3,797
14,677
10,000
132,989
30.6.22
£
200
30.6.22
£
57,398
40,162
117,924
-
5,770
221,254
30.6.22
£
114,964
-
4,944
6,642
13,891
47,716
188,157

continued...

Page 30

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

17. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.6.23 30.6.22
£ £
Within one year 8,400 -
Between one and five years 13,300 -
21,700 -
18.
MOVEMENT IN FUNDS
At 1.7.22
£
Unrestricted funds
General fund
287,623
Designated fund
-
287,623
TOTAL FUNDS
287,623
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS
Net
movement
in funds
£
148,709
-
148,709
148,709

Incoming
resources
£
1,483,209
160,275
1,643,484
Transfers
between
funds
£
(150,000)
150,000
-
-
Resources
expended
£
(1,334,500)
(160,275)
(1,494,775)
At
30.6.23
£
286,332
150,000
436,332
436,332
Movement
in funds
£
148,709
-
148,709

continued...

Page 31

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

18. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.7.21
£
Unrestricted funds
General fund
203,492
TOTAL FUNDS
203,492
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
938,709
Restricted funds
Restricted fund
94,466
TOTAL FUNDS
1,033,175
Net
movement
in funds
£
84,131
84,131
Resources
expended
£
(854,578)
(94,466)
(949,044)
At
30.6.22
£
287,623
287,623
Movement
in funds
£
84,131
-
84,131

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Designated fund
TOTAL FUNDS
At 1.7.21
£
203,492
-
203,492
203,492
Net
movement
in funds
£
232,840
-
232,840
232,840
Transfers
between
funds
£
(150,000)
150,000
-
-
At
30.6.23
£
286,332
150,000
436,332
436,332

continued...

Page 32

THE ENGLISH CONCERT (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2023

18. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS
Incoming
resources
£
2,421,918
254,741
2,676,659
Resources
expended
£
(2,189,078)
(254,741)
(2,443,819)
Movement
in funds
£
232,840
-
232,840

The designated fund is in respect of the Handel for All project, which seeks to film and record all of Handel's work and make it freely available.

19. RELATED PARTY DISCLOSURES

During the year, there was an amount of £20,000 (2022: £10,000) received from The Kathleen Hannay Memorial Charity, a charity in which S Weil is a trustee.

During the year, thirteen (2022: eleven) of the trustees contributed personal donations totalling £113,661 (2022: £76,958), of which £50,000 (2022: £36,765) was the largest total donation made by a single donor.

During the year, legal fees totalling £7,050 were paid to Charles Russell Speechlys LLP, a firm in which S Weil is a partner.

Page 33