Charity registration number: 273757 FOR THE YEAR ENDED 31 AUGUST 2023
EPSOM CHORAL SOCtETY AlAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2023 Cotttents Administrntive Inforniation Trustees Annual Report ReiptS and Payments Account Statement of Assets and Liabilities Notes to th¢ Accounts Independent Examiner's ReFKJrt 34 8-9 io
ADMINISTIL4TIVE INFORMATION FOR THE YEAR EI¥DED 31 AUGUST 2023 Epsom Choral Society is a registered cbarity: No 273757 The Society 15 governgj by its constitution which w&$ adopted on 2nd March 1977 and last amended on 24. March 2021. Th¢ Trust¢¢s of the So¢iety th¢ mem of th¢ ¢ommitte¢. which is constituted in accordance with clause 13 of the 2021 coftstttution. Truste¢s who sced during the year were as follows: Helen Phillips Chairn)an until 26 (ktokr 2022 Isobel Squire Chainnan from 26 oCtoE 2022 John Steward Treasurer Hamish Young Secretary Pauline Adams (until her death in Aprtl 2023) Kasumi Brooker (became a Trustee on 26 OCtor 2022) Nina Kaye Sheila Lawton (stOCMI down as a Tn on 2@ (ktob¢r 2022) John Orr H¢len Page Sally Paterson Mike Vogado Rosie Welton Independent Examiner Gerald Dunn 112 Barnett W(M)d tane Ashtead Surrey KT212LS
EPSOM CHORAL SOCIETY TRUSTEES? REPORT FOR THE YEAR ENDED 31 AUGUST 2023 Objectives and activities The obj¢cls of the kniety are to further and assist in the musicaI education of people of the Borough of Epsom and Ewell and neighbouring areas, to Provide facilitie5 for the study and rehearsal of choral and other music by promoting and participating in public perfonnanc¢ and to support and participmte in the Leith Hill Musical F¢stival and oth¢r festivals and a¢tiviti¢s related to its objects. A review orteVements performance during the ye8r In the 2022-23 se&son we had a full year of music-making with no l(Kkdowns or social distancing. In wly December we marked th¢ end of our 2022 ¢¢nt¢nary ¢¢l¢brntions by singing Handel'5 Messiah to an almost full house at Epsom Playhouse. Our Cl]55 carol concert was also well-received, though audience numbers were still a bit down on pre-pandemic years. Ourfestive 5ingingalso supwrted the local community: one l(Kal charity raised funds at OUT carol conccrL and we sang to l(Kal shoppET5 to help anirther. ECS singers also entertained local care home residents with Chrtstmas favourites. In our spring and summu¢oncerts We Song some more unusual r¢01r¢. perfornling several 21. century works in our spring concer4 and tsckling David Fanshawe's African sanct in the summer. We also sang in the L£ith Hill Music Festival, which is continuing to rebuild suprM)rt after the Covid hiatss. We arranged a Short tour to Krakow. teaming up with members of another choir. Perhaps bause of high inflation at the titne, relativ¢ly few singer5 chose to take parL but for those who did, Tt was a very enjoyable weekend. We thank our Musical Director. Julian Collings, and our ac¢ompanisL Marion Lw for all their encouragement and supwjrt in helping us to ris¢ to the varied musical challenges of th¢ season. Members also ¢njoyed so¢iali5ing at two very wpular fund-rnTrsing events. a quiz organis¢d by Helen Phillips and a plant sale organised by John Taylor. We thank H¢l¢n. joh and all their helpers for their hard work in making thes¢ events such a success. On a sadder note, we were shocked to hear of the sudden death of Pauline Adams in April. just a few days after she sang with us at the tEith Hill Music Festival. She had recently taken on the role ofiibrnriwL after assisting with it for several years. Her supwrt her friendship and her ready smile are greatly missed. Review orrinancial posi*ioD ¥4t end of reportittg There was a concert deficit of £10.788 which arose mainly from the Summer 2023 concert with smaller deficits arising from the Autumn 2022 and Spring 2023 events. This deficit has been met by a transfer from Legacy Funds to GeDerdl Re5erYes in lin¢ with th¢ R¢s¢rv£s Policy below. Reserves Policy It is the policy of the siety to maintain the level of rer¢S necessary to ensure thc financial commitments of the Society can k hieVed on a regular basis from th¢ in¢ome produced by subscription income and other 50ur¢es. The Trustees have considered the needs of the Society and have agreed that the sIety needs to hold in re%rve an amount at least equal to a tenn's expenses that we could not Cover from incom4 OT a large concert that drew no audience. The TTUStees Consider that we should set aside £7,000 for this. Pialls for the futu The trustees do not prow)se to d¢viate from the current objectives and activities of the Charity as detail¢d above.
EPSOM CHORAL SOCIETY TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 21123 (continued) Trnstees, respoL3ibility statement The Trnstees are responsible for preparing the Trust¢¢s' Annual Rewyrt and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Ac¢¢pted Accounting Practice) and accordan(% with the latest Charities Ststement of Recommend Practice (SORP}. The Trustee5 are reswynsible for keeping prOr accounting r¢¢ords that disclose with reasonable accuracy at any time the ftnan¢ial Sitioll ofthe charity and enable them to ensur¢ that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Rerts} Regulation5 2008 and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of th¢ charity and hence for taking re&sonable steps for th¢ prevention and det110 of fraud and other irregulariti¢s. Isobel Squir¢ Chairnian 12 October 2023
EPSOM CHORAL SOCIETY RECEIPTS AND PAYMElYtS ACCOUNf FOR THE YEAR ENDED 31 AUGUST 2023 Unrestricted Legacy Concerts Funds Funds Total 2023 Not¢ 2022 RECEIPTS Incoming resourc&¥from menthers Membership subscriptions Gift Aid Donation5 and Friends 14,400 1469 122 14.400 2.469 122 14,195 2244 506 16,991 16.991 16.945 Concerts 15.131 15,131 11,589 Other incon Sally Stuart Legacy Away Days Tour Music and Lighting Hire Publicity Fund rnising a¢tivities Bank intsr¢st 20,000 612 2,760 2,821 1.060 1.928 148 450 25.062 3285 950 2.358 120 450 25,062 3,285 950 2,358 218 98 32,225 98 32,323 29,329 TOTAL RECEIFrs £ 15.131 £49.216 98 £ 64,445 £ 57,863 Conce Le8acy transfer 25.919 {ii.100) 25,919 19.669 11.100 Running costs Professional musicians. rehearsal fees Away Day costs Tour Hire of Hall 8nd Church Music and Lighting Hire Fund raising a¢tivities Publicity Legacy Costs Admin costs Payments in advance 11,438 703 25.062 2.881 3218 289 11.438 703 25,062 2.881 3218 289 ii,oos 1,094 2.704 3,228 2,695 1.431 240 1.389 225 lJ89 225 941 TOTAL PAYMENTS £ 14.819 £45205 £ 11.100 £71.124 £43,007 EXCESS OF RECEIPTS OVER PAYMEWTS 312 £ 4.011 £(11.2) £(6,679) £ 3.424
EPSOM CHORAL SOCIETY Charity ]stratiOn number. 273757 STATEMENT OF A&SETS LIABILtrIES AT 31 AUGUST 2023 Note 2023 2022 CURREiYf ASSETS Bank- d¢p)sit account Bank- current account and cash in hand 25,443 45,834 TOTAL NET ASSETS £ 64.277 £ 70,956 Represenled by.. Unrestricted legacy fimds 57285 68.287 Other unrestrÉctsl fimds £ 64277 £ 70.956 Approved by the Trustees on 12 October 2023 and signed on their h2]f. Isob¢l Squire (Chairman) John Steward (Hon. Trvrer
NOTES TO THE FINANCIAL sfATEMENTS AT 31 AUGUST 21123 I ACCOUNTING POLICIES Basis ofpreparaeion offvancial3*atsmEnts Th¢ financial statements have been prepared utthr the historical c05t convention. Fwids Gen¢rnl UnstrICted funds r¢pres¢nt the fvnds that alr not subject to any restrictions regarding their use and are available forgeneral use ofth¢ Soct¢ty. Funds designated fora particuiarpurwse are also nornially unrestricted. Incoming T0C Donations, legacies and grants are Tecognis¢d on rettipt. Income tsx recovered on gift aid donations is recogni5ed when received. Tartg1blefLred$ets Tangible fixed assets are fully written off in the y¢8r of puwhase. 2 RECONCILIATION OF RECEIPTS AND PAYMENTS AccouNf TO MONETARY ASSETS 2023 2022 At I Seplember Bank- deposit a¢count Cash in hand Bank- current aUnt 45.834 150 45,708 150 70,956 679 56,100 Net (paymentsyreceipts for the year £ 64277 £ 70,956 At 31 August Bank- dep)sit aCunt Cash in hand Bank- ¢urrent aLxount 25.443 150 45,834 150 £ 64.277 £ 70,956
EPSOM CHORAL SOCIETY NOTES TO THE FINANCIAL STATEMEiYfs AT 31 AUGUST 2023 (eonilnued) 3 UNRESTRICTED IGACy FUNDS Balance at I Se 2022 Cashlother movements: In¢omtn Out om Balance at 2023 Cecil Wihshire Legacy Mary Crdddock-Jones l*ga¢y Sally Stuart Legacy 23.794 24.733 49 49 3,700 3.700 20,143 21,082 £ 68.287 98 £ 11,100 £ 57,285 Whilst there is no restriction on th¢ use of these three t£gacies which have been grntefully reived and are proving invaluabl¢ to the Society. a record is being kept of how each fund ts being used. £1 1,1 00 has been transferred from Legacy Funds into th¢ G¢neTal unstrICted Funds in cornpliallce with the Reserves Policy to hold £7,0(M) in Reserves. £25.443 of the legacy funds are currently held on dewsit and a further sum will be dewsited in due course. 2023 2022 Balance at I September Receipts for the year Payments for the year Concert re¢eipts Con¢¢rt payments 2,669 49,216 (45,205) 15.131 7.721 26,126 (23,098) 11.589 £ 6.992 £ 2,669 5 TANGIBLE FIXED ASSETS The Society owns the following assets at nil net value: a piano. sta8ing and a music librnry. The Society had no capital. 0ing kase or other commith)ents.
Independent Examiner's Report to the Epsom Choral YA)eiety I report on the accounts of the Epsom Choral Society for the year ended 31 August 2023. which wmprise th¢ Receipts and Payments AccounL the Statement of Assets and Liabilities and a&sociated Notes. Respective r£sponsibilities of the Trustees and lDdependent Examiner The Trustees are responsible for the preparntion of the accounts. They nSider that an audit is nol required for this year under section 144(2) of the Chartties Act 2011 (the 2011 Act) and that an indeFndent examination is n¢¢d¢d. It is my responsibility to= &xamine the accounts under sectiOD 145 of the 2011 Act aDd Regulations 3(c)" follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5Xb) of the 2011 Act and state whether particular matters have come to my attention. Bgsis ofIDdependent ExamTrner's Statement My examination wa5 carried out in accordance with the General Directions given by the Charity Commission. examination includes areviewofth¢ a¢eountingrecords kept bythe Societyand a comparison of the accounts presented with thos¢ CordS. It also includes considering any unusual items or disclosures in the accounts and secking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evid¢n¢e that would be required in a fijll audiL alld cowuently I do not express an audit opinion on th¢ accounts. Independent Miner'S Statement In connection with my examination. no matter hos come to my attention." (i) which gives m¢ r¢&sonable cause to believe that in any matsrial tr$pt the requirements". to keep accounting records in accordance with sertion s.130 of the 2011 Act and Regulations to prepare accounts which accord with &c4g and to comply with the quirements of the ACL or to which, in my Opinio attention should be drawn in order to enable a proper understanding of the counts to be reached. (2) Gerdld Dunn Chartered Accountant Independent Examiner 112 Barnett W(x)d IAne Ashtead Surrey KT212LS Date: 13 Cktob¢r 2023