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2024-08-31-accounts

Henley Symphony Orchestra

Annual Report and Accounts

2023 / 2024

Henley Symphony Orchestra

Trustees’ Annual Report for the financial year 1 May 2023 – 31 August 2024

Full name of the charity: Henley Symphony Orchestra

Other names the charity is HSO known by:

Number of the charity: 271849 Charity commission contact: Dr Alice Carter, HSO Treasurer, 53 Parkside Road, Reading, Berks, RG30 2BT

Charity's governing The constitution of the Henley Symphony Orchestra dated 9 January document: 1996, amended 1 October 1997 and 17 Nov 2020

How the charity is Unincorporated association constituted: How trustees are appointed: All trustees stand down at the AGM each year and new trustees are elected. All former trustees are eligible for re-election.

Trustees of the charity: For the financial year 2023 / 2024 the following members of the orchestra were committee members and trustees:

Judy Whittaker Chairman Maureen Idowu Secretary Alice Carter Treasurer Lissie Cawood Lindy Farrell (from November 2023) Jenny Fleming (to June 2023) Julia Goodman Kate Lorimer (from November 2023) Colin MacBean (to November 2023) Katie Mole David Sadler Mandy Sadler (to November 2023) Clive Sieling Alison Wagland (from November 2023) Frances Yeowart Bank: Barclays Bank

Objects of the charity

The objectives of the society, as stated in the constitution, are 1) to educate the public in the art and science of music in all its aspects by the presentation of concerts and other activities and 2) such other charitable purposes as the committee may from time to time decide.

Powers of the trustees

The powers of the trustees (the Committee) are defined as follows:

2

Main activities undertaken

The orchestra aims to bring live music to the local community and to provide musical education to its members. The orchestra rehearses weekly at Henley College with a professional Musical Director and leader. Concert venues include Christ Church in Henley-on-Thames and the Hexagon in Reading. At least four concerts are given annually. The orchestra gives concerts, by invitation, in Henley’s twin towns of Leichlingen (Germany), Falaise (France) and Bled (Slovenia).

Summary of the main achievements of the charity during the year

This section of the report covers the 2023-24 concert season, from September 2023 to July 2024. The end of the 2023-24 financial year was moved, with the permission of the charity commission, from 30[th] April 2024 to 31[st] August 2024, so that our financial years will in future coincide with our concert season and membership year, with the year end for all 3 now being 31[st] August.

In the 2023 –24 season the orchestra gave:

The orchestra played the following works:

Saturday 11[th] November 2023 at 5pm St Mary’s Church, Henley

Conducted by Jacques Cohen

Overture: The Fair Melusine Mendelssohn
Concerto de Aranjuez Rodrigo
Craig Ogden Guitar
Shadow Dances Westlake
Symphony No 4 ‘Italian’ Mendelssohn

3

Saturday 9[th] December at 4.30 pm Christchurch, Henley Conducted by Stephen Ellery

A short concert for young children – particularly suitable for children aged 2-6. Saturday 9[th] December at 6.30 pm Christchurch, Henley Conducted by Stephen Ellery Arrival of the Queen of Sheba Handel Christmas Overture extracts Coleridge Taylor Adoration Florence Price Fiddle Faddle Leroy Anderson Adagio in E for violin Mozart William Tell Overture Rossini Huapango Moncayo Sleigh Ride Leroy Anderson Christmas carols

Sunday 17[th] March, 2024 at 7.00 pm Hexagon, Reading Conducted by Alexander Walker Academic Festival Overture Brahms Sea Pictures Elgar Rebecca Afonwy Mezzo Soprano Symphony No 2 in D major Brahms

Thursday 9th May 2024 at 7.30pm Henley College

Open Evening - Conducted by Jacques Cohen

Saturday 29[th] June, 2024 at 7.30 pm St Mary’s Church, Henley

Conducted by Jacques Cohen

Peer Gynt Suite No. 2 Grieg Concerto No 2 Weber Emma Johnson Clarinet Symphony No 9 Shostakovich

4

In 2023-24 the orchestra once again had three different conductors, Jacques Cohen, Stephen Ellery and Alexander Walker, while the orchestra went through the process of recruitment and selection.

Leon Bosch resigned in October 2023, citing the pressure of his other musical commitments. The orchestra advertised for a Principal Conductor and Music Director in January 2024, for which it received 86 complete applications. A selection panel of the Committee interviewed 12 candidates in March 2024, selecting 6 of them to audition in April 2024. Members of the HSO had 2 preferred candidates with just a couple of votes between them, so it was decided to invite both back for a further audition. The preferred candidate was Alexander Walker, who has been appointed HSO Principal Conductor and Music Director. The lateness of the decision in the concert season meant that the notice Alexander Walker could give to his previous orchestra was inadequate, so it was decided that Margarita Mikhailova would be invited to rehearse and conduct the HSO’s concert in November 2024, and Alexander Walker would start rehearsing in November for the HSO’s December concerts.

The orchestra continues to be able to attract soloists of a high calibre. In November 2023 we welcomed Craig Ogden to play Rodrigo’s Concierto d’Aranguez and Zarabanda Lejana in St Mary’s Church in Henley. In March 2024, Rebecca Afonwy-Jones joined us in the Hexagon in Reading to sing Elgar’s Sea Pictures. In June 2024, Emma Johnson delighted an audience in St Mary’s Church in Henley with her performance of Weber’s Clarinet Concerto No. 2.

Despite the changes in conductor, the orchestra has continued to develop and to expand its repertoire and tackle more demanding works. The standard of the playing of the orchestra continues at a high level. The orchestra has travelled several times to Henley’s twin towns in France, Germany and Slovenia.

Financial Review

Reserves policy: To maintain reserves equivalent to one year’s running costs.

Further financial details: The accounts of the society for the financial year 2023 / 2024 are appended to this report.

The fixed assets owned by the society include a full set of timpani, staging, lighting, music stands, and a collection of sheet music. There are no plans for significant expenditure to replace these in the near future. A revaluation of the fixed assets was undertaken in 2024 as it was recognised that the figure for fixed assets stated in the last few years’ accounts was unlikely to represent the present value.

Treasurer’s Report

The change in financial year end meant that the present financial year is 16 months long, running from 1 May 2023 to 31 August 2024. Subsequent financial years will be 12 months ending on 31 August. This should be borne in mind when comparing income and expenditure with the previous financial ‘year’, as the current ‘year’ is 4 months longer and includes an extra concert.

Although the orchestra’s income is higher than the previous year, ticket sales are lower, mostly due to disappointing sales at the Hexagon concert in 2024. The orchestra had some generous donations from supporters including an anonymous donation of £3000 from one of the HSO Friends. Member subscriptions received are higher both due to an increase in the subscription cost, but also due to the way subs were recorded in the previous financial year

Expenditure of note includes a depreciation expense representing the difference in value between the historic value given for the orchestra’s fixed assets and the more realistic value agreed in 2024. Card payment fees are now an increased expense as many more transactions are paid by card now with associated costs. The HSO expenditure also includes advertising costs as the charity is allowed to claim VAT relief on these costs meaning they are paid by HSO rather than HSOP.

5

The bulk of the charity’s expenditure is the HSO Productions Ltd (HSOP) Commissioning Fee. HSOP is a company set up by the orchestra with two committee members as directors to take advantage of the Orchestra Tax Relief (OTR) scheme. This allows the orchestra to claim a tax credit on eligible expenditure – anything involved in rehearsing / preparing for a concert but not the concert itself. The tax credit was temporarily increased to 50% during the pandemic and this has been hugely beneficial for the orchestra. The rate drops after 31 March 2025 but only to 45% which is the new permanent rate. OTR claims can’t be for a period of more than 12 months, so two claims have been made this financial year, the first for the 4 months May–August 2023 and the second for the 12 months Sept 2023–Aug 2024. The total cost paid by HSOP for putting on the 5 concerts between May 2023 and August 2024 was £53,324 but orchestra tax relief means the orchestra only paid HSOP a commissioning fee of £38,647 and the remaining £14,676 was paid by HMRC in the form of tax relief.

The Summer 2023 and November 2023 concerts made a surplus before OTR, and November 2023 was the best concert this season financially. Christmas 2023, summer 2024 and Hexagon 2024 made losses before OTR, and the Hexagon concert made a loss of approx. £3850. However, once OTR is added back in, these concerts broke even or made a surplus overall. The benefit of OTR cannot be overstated as it has allowed the orchestra to make a small surplus even with lower than expected ticket sales. A breakdown of income and expenditure, including OTR, for each of the 2023-24 season concerts and the corresponding figures for the previous year’s concert follows the accounts. These do not form part of the charity’s formal accounts, but are included to provide additional detail on the charity’s activities.

As ever, the orchestra is grateful to its many supporters and Friends who attend our concerts as well as providing financial support.

Signed on behalf of the trustees:

Judy Whittaker, Chairman

Maureen Idowu, Secretary

Date: January 2025

6

Statement of Financial Activities - Henley Symphony Orchestra

For the 16 months ended 31/8/24 (12 months ended 30/4/23)

----- Start of picture text -----
16 months See 12 months See
Statement of Financial Activities to 31/8/24 Note to 30/4/23 Note
Incoming Resources
Member Subscriptions 10,895.00 1 5,635.00 1
Coffee Sales 145.94 144.94
Friends Subscription 1,053.35 2 0.00 2
Friends Donations 4,300.00 2 3,945.00 2
Business Friends Donations 0.00 100.00
Donations - Former Friends 570.00 440.00
Donations - Other 3,391.76 704.28
Ticket Sales 22,659.70 23,565.25
Programme Sales 854.50 679.80
Refreshment Sales/Donations 1,174.00 1,039.22
Advertising Sales 840.00 260.00
Other Sales 355.00 3 201.40 3
Interest Income 846.14 225.91
Gift Aid 1,161.91 1,802.80
Other Revenue 0.00 71.09 4
Total Incoming Resources 48,247.30 38,814.69
Resources expended
HSOP Commissioning Fee 38,647.55 5 35,244.26 5
Depreciation Expense 1,772.00 6 0.00
General Expenses 96.02 4 320.03
Advertising & Marketing 3,181.38 7 50.00 7
Transport Costs 0.00 203.00
Card Payment Fees 292.00 62.27
Subscriptions 20.00 20.00
Total Resources expended 44,008.95 35,899.56
Net movement in funds 4,238.35 2,915.13
----- End of picture text -----

Notes to the accounts

The charity amended its financial year in 2024, so that the financial year would align with the orchestra's concert season and membership year which starts on 1st September. These accounts are for the transitional year 2023-24 which is 16 months long. This difference in length should be borne in mind when comparing with the previous year's figures.

1. Membership Subscriptions

Historically the accounts have reported Member Subscriptions as being the amounts received in the financial year. HSO membership year runs from 1 September to 31 August and so some subscriptions received in previous financial years overlap two membership years. In order to correct the position, the accounts at 30 April 2023 reflected the fact that £2,255 of Member Subscriptions received in the year to 30 April 2023 related to a future period (ie after 1 May 2023). As the financial year has now been aligned with the membership year, this will not be an issue from the present financial year onwards.

2. Friends Subscriptions and Donations

From the present financial year onwards, subscriptions / donations from Friends have been separated into Subscriptions of £40 per annum from Footlights Friends, and Donations of at least £100 per annum from Spotlight and Limelight Friends.

3. Other sales

Includes CD sales on behalf of performing artists and payment for audience transport at Hexagon concerts.

4. Other revenue / restricted fund

Other revenue relates to orchestra party in 2022, surplus held as a restricted fund for the benefit of HSO members. £47 of the General Expenditure in the current financial year was spent from this restricted fund, leaving a balance of £145.32 in the restricted fund at 31 August 2024.

5. HSOP Commissioning Fee

This includes the costs of producing the year's concerts including rehearsal costs, less the orchestral tax relief claimed. Two OTR claims were made in the present financial year, one to cover 1 May 2023 - 31 August 2023, and one to cover 1 Sep 2023 - 31 Aug 2024. Costs of production May-Aug 2023: £9433.65, broken down as commissioning fee £6590.64, OTR £2843.01. Costs of production Sep 23-Aug 2024: £43,890.50, broken down as commissioning fee £32,056.91, OTR £11,833.59. Total costs of production for both periods: £53,324.15, broken down as commissioning fee £38,647.55, OTR £14,676.60. (2023 figures: total costs £48,071, broken down as: commissioning fee £35,244, OTR £12,827.)

6. Depreciation

The orchestra's fixed assets had not been revalued for a number of years. This depreciation expense represents the difference in value between the historic figure and the estimated value of the assets at 31st August 2024.

7. Marketing Costs

From March 2023, following advice from Making Music, marketing costs including concert advertising and website are paid by the parent charity HSO rather than the production company, so that they can be zero-rated for VAT, as this VAT relief is not available to the production company. Open Evening costs for 2024 are also included here.

7

Balance Sheet - Henley Symphony Orchestra

As at 31 August 2024

----- Start of picture text -----
See See
Account 31 Aug 2024 [Note] 30 Apr 2023 [Note]
Current Assets
Cash at bank and in hand
Barclays Business Deposit 15,465.70 3,327.41
COIF Charities Deposit Fund 11,177.53 10,469.68
HSO Barclays Business Current 3,161.95 1 10,017.94 1
Petty Cash 142.00 77.60
Total Cash at bank and in hand 29,947.18 23,892.63
Accounts Receivable 0.00 20.00
HSO Loan to HSOP 11,050.50 12,198.05
Total Current Assets 40,997.68 36,110.68
Creditors: amounts falling due within one year
Accounts Payable 0.00 50.00
Income in Advance 1,226.65 2 2,300.00 2
Total Creditors: amounts falling due within 1,226.65 2,350.00
Net Current Assets (Liabilities) 39,771.03 33,760.68
Fixed Assets
Tangible Assets 1,390.00 3 3,162.00 3
Total Fixed Assets 1,390.00 3,162.00
Total Assets less Current Liabilities 41,161.03 36,922.68
Net Assets 41,161.03 36,922.68
Reconciliation of Funds
Brought forward at start of year 36,922.68 34,007.55
Surplus (Deficit) 4,238.35 2,915.13
Carried forward at end of year 41,161.03 36,922.68
----- End of picture text -----

Notes

1. Restricted Fund

Current account balance at 31 August 2024 includes £145.32 held as a restricted fund for the benefit of HSO members (figure at 30 April 2023 was £192.32).

2. Income in Advance

The 2024 figure represents an £800 grant from Henley Town Council towards subsidised tickets for a concert in the 2024-25 season, and £426.65 of Friends Subscriptions received in the present year relating to the following year. The 2023 figure represents £2,255 of Member Subscriptions received in the year to 30 April 2023 relating to the following year, and credits of £45 held by audience members relating to a cancelled concert in 2021.

3. Fixed Assets

The orchestra owns various fixed assets, including a set of timpani, sheet music and a rostrum. The 2023 figure was historic and the trustees agreed that a more realistic value at 31 August 2024 for the fixed assets was £1390.

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St Mary's Henley. Cohen / Ogden. Mendelssohn & Rodrigo.

November Concert - 11 November 2023

Costs Paid by Production Company Costs Paid by Production Company Previous Year 2023 2022
Music Director/Leader fee £1,228.00 £1,212.00 Total costs of production (including rehearsals)
Music Hire/purchase £583.65 £882.92 £8,835.03 £8,368.00
Musician fees £1,291.30 £1,400.60
Soloist £1,000.00 Plus costs paid by HSO
Others £291.30 £396.37 £21.09
Rehearsal costs £4,409.30 £3,960.70
Venue £936.00 TOTAL COSTS £9,231.40 £8,389.09
Pro Fees £3,440.00
Other £33.30 Concert Income
Concert Venue £505.00 £430.00 Ticket sales £5,795.00 £4,819.00
Venue hire £375.00 Bar sales/donations £398.50 £234.32
Lighting £100.00 Programme sales £222.00 £192.00
Other £30.00 Other sales £220.00 £10.00
Marketing £333.80 £414.82 TOTAL INCOME £6,635.50 £5,255.32
Banner Printing/Display £73.59 Number of tickets sold 313 270 (?)
Flyer Printing £46.05
Programmes £91.00 Concert Costs Excl Rehearsal Costs
Ticket Printing £18.00 £4,822.10 £4,428.39
Bar £105.16
PRS £226.01 Net Surplus (Loss) excl rehearsal costs
Other £257.97 £66.96 £1,813.40 £826.93
£8,835.03 £8,368.00
Costs paid by HSO Orchestra Tax Relief
Marketing £326.24 £0.00 Commissioning Fee £6,160.00 £5,825.47
Design Work £32.00
Press Advertising £250.00 OTR £2,675.03 £2,542.53
Social Media £44.24
Card payment fees £70.13 £21.09 Net Surplus/Loss excl rehearsal costs including OTR
£396.37 £21.09 £4,488.43 £3,369.46

Christmas Concerts - 9th December 2023

Christ Church, Henley. Stephen Ellery

Costs Paid by Production Company Costs Paid by Production Company Previous Year Total costs of production (including rehearsals) Total costs of production (including rehearsals)
Music Director/Leader fee £1,228.00 £1,212.00 2023
2022
Music Hire/purchase £620.73 £135.00 £6,423.19
£6,023.33
Musician fees £1,484.40 £1,295.35
Soloist £0.00 Plus costs paid by HSO £411.27
£14.12
Others £1,484.40
Rehearsal costs £2,058.00 £2,378.00 TOTAL COSTS £6,834.46
£6,037.45
Venue £368.00
Pro Fees £1,680.00 Concert Income
Other £10.00 Ticket sales £3,151.00
£3,450.40
Concert Venue £694.50 £571.00 Bar sales/donations £303.50
£277.20
Venue hire £590.00 Programme sales £0.00
£0.00
Lighting £64.50 Other sales £0.00
£0.00
Other £40.00 TOTAL INCOME £3,454.50
£3,727.60
Marketing £317.56 £431.98
Banner Printing/Display £66.80 No of tickets sold (main) 205
186
Flyer Printing £62.63 No of tickets sold (ch) 161
139
Poster /Ticket Printing £0.00
Box Office £37.40 Concert costs excl rehearsals
Bar £150.73 £4,776.46
£3,659.45
PRS £0.00 £0.00
Other £20.00 Net Surplus (Loss) excl rehearsals
£6,423.19 £6,023.33 -£1,321.96
£68.15
Costs paid by HSO Orchestra Tax Relief
Marketing £367.50 £0.00 Commissioning Fee £4,665.40
£4,416.89
Design Work £90.00
Press Advertising £277.50 OTR £1,757.79
£1,606.44
Social Media £0.00
Card payment fees £43.77 £14.12 Net Surplus/Loss excl rehearsals including OTR
£411.27 £14.12 £435.83
£1,674.59

9

Walker / Afonwy Jones. Brahms & Elgar.

Hexagon Concert - 17th March 2024

Costs Paid by Production Company Costs Paid by Production Company Previous Year Total costs of production (including rehearsals) (including rehearsals)
Music Director/Leader fee £1,290.50 £1,112.00 2024 2023
Music Hire/purchase £182.16 £67.00 £13,731.41 £16,205.80
Musician fees £2,564.60 £3,931.28
Soloist £1,120.00 Plus costs paid by HSO £396.28 £66.57
Others £1,444.60
Rehearsal costs £4,355.35 £5,250.00 TOTAL COSTS £14,127.69 £16,272.37
Venue £874.00
Pro Fees £3,460.00 Concert Income
Other £21.35 Ticket sales £5,565.20 £9,448.70
Concert Venue £4,737.60 £4,772.40 Programme sales £219.00 £354.00
Other sales £135.00 £260.00
TOTAL INCOME £5,919.20 £10,062.70
Marketing £479.60 £954.07
Banner Printing/Display £38.67 No of tickets sold 333 540
Flyer Printing £69.07
Social Media £35.83
Programmes £126.00 Concert costs excl rehearsals
Reception £210.03 £9,772.34 £11,022.37
PRS £0.00 £0.00 Net Surplus (Loss) excl rehearsals
Other £121.60 £119.05 -£3,853.14 -£959.67
£13,731.41 £16,205.80
Costs paid by HSO Orchestra Tax Relief
Commissioning Fee
£9,911.47 £11,699.71
Marketing £350.60 £50.00
Design Work £71.35 OTR £3,819.94 £4,506.09
Press Advertising £279.25
Social Media £0.00 Net Surplus/Loss excl rehearsals including OTR
Card payment fees £45.68 £16.57 -£33.20 £3,546.42
£396.28 £66.57
Summer Concert - 29th June 2024 Summer Concert - 29th June 2024 St Mary's Henley. Cohen / Johnson. Grieg, Weber, Shostakovich. St Mary's Henley. Cohen / Johnson. Grieg, Weber, Shostakovich. St Mary's Henley. Cohen / Johnson. Grieg, Weber, Shostakovich.
Costs Paid by Production Company (2023 concert: Bosch / Balanas. Beethoven and Stravinsky.)
Previous Year
Total costs of production (including rehearsals)
Music Director/Leader fee £1,241.00 £1,144.00 2024
2023
Music Hire/purchase £216.55 £399.70 £11,326.99
£8,944.85
Musician fees
Soloist
£1,995.15 £1,079.20 £1,781.30 Plus costs paid by HSO
Others £915.95 £574.14
£445.64
Rehearsal costs
Venue
£6,618.41 £1,010.00 £4,844.00 TOTAL COSTS £11,901.13
£9,390.49
Pro Fees £4,552.00
Other
Concert Venue
£465.00 £1,056.41 £405.00 Concert Income
Ticket sales
£4,170.50
£4,252.00
Venue costs £325.00 Bar sales/donations £262.00
£210.00
Lighting £100.00 Programme sales £209.50
£204.00
Other
Marketing
£591.49 £40.00 £370.85 Other sales
TOTAL INCOME
£0.00
£0.00
£4,642.00
£4,666.00
Banner Printing/Display £88.67
Flyer Printing £42.39 No of tickets sold 230
218
Boards £17.86
Ticket Printing £27.58 Concert costs excl rehearsals
Programmes £76.00 £5,282.72
£4,546.49
Box Office £13.18
Bar £100.00
Open Evening £225.81 Net Surplus (Loss) excl rehearsals
PRS £173.90 £0.00 -£640.72
£119.51
Other £25.49 £0.00
£11,326.99 £8,944.85 Orchestra Tax Relief
Costs paid by HSO Commissioning Fee £7,746.16
£6,101.84
Marketing £486.16 £401.20 OTR £3,580.83
£2,843.01
Design Work £107.00
Press Advertising £331.00 Net Surplus/Loss excl rehearsals including OTR
Social Media £48.16 £2,940.11
£2,962.52
Card payment fees £87.98 £44.44
£574.14 £445.64

10

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