## **Trustees’ Annual Report for the period** **From 01/09/2023 Period start date To 31/08/2024 Period end date** **Charity name: Thames Philharmonic Choir** **Charity registration number: 274247** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The study and practice of choral music in
order to foster the public knowledge and
appreciation of such music by public
performance.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|Rehearsing for, organising and promoting
public concerts at which choral music is
performed by members in conjunction with
professional soloists and instrumentalists
as appropriate.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees have complied with the duty in
Section 4 of the Charities Act 2006 to have
due regard to public benefit guidance
published by the Charity Commission.| **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|| |Policy on social investment
including program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|Members acting on a voluntary basis
undertake the overall management of the
choir (elected committee and officers) and
the organisation of all its main activities
(concerts, rehearsals, cathedral
residencies, fundraising, publicity).| |Other||| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|During the financial year the choir gave
three concerts. One at Kingston Parish
Church (December 23) one at Cadogan
Hall (March) 24 and one at St Paul’s
Knightsbridge (June 24). Those at Kingston
and Knightsbridge were without orchestra
but with professional soloists. The concert
at Cadogan Hall was with orchestra and
professional soloists. All were conducted
by our Music Director.
The choir provided music at Chester
Cathedral in July 24 for four services.
Choir members played a part in fund
raising efforts which with external
sponsorship, subscriptions and donations
contributed to non concert income of
£31,647| **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|Funds increased by some £6,800 due to
good ticket revenues at all concerts and
excellent fund raising efforts by members.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The society holds a restricted strategic
reserve of £15,000 to provide insurance
against unexpected deficits arising in the
course of the Choir’s normal activities. The
committee is restricted from using any part
of this reserve without agreement of
members in a General Meeting.| |Amount of reserves held|Para 1.22|£59,452| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|none| |**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:| |---|---|---| |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|Members’ subscriptions, general fund
raising, donations, external sponsorship**.**| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution (Thames Philharmonic Choir
Rules) as amended| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Unincorporated Association| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Elected by members of the society in a
General Meeting or co-opted by the elected
Committee.| |**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:| |---|---|---| |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|Thames Philharmonic Choir| |---|---| |Other name the charity uses|none| |Registered charity number|274247| |Charity’s principal address|24 Lancaster Park
Richmond
Surrey TW10 6AB| ||| **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (if any)**| |---|---|---|---|---| ||Katharine Knox|Treasurer||Choir Members| ||Sandra Macniven|Co-Chairman||Choir Members| ||Veronica Tuffrey|Secretary||Choir Members| ||Nick Crossley|Co-Chairman||Choir Members| ||Julie Kendrick|||Choir Members| ||Lyn Keay|||Choir Members| ||Gerrianne de Klerk||From 25/06/24|Choir Members| ||Angela Bryant||Until 25/06/24|Choir Members| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** |Description of the assets
held in this capacity|None| |---|---| |Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|n/a| |Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own
assets|Na/| ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**| |---|---|---| |**Type of**
**adviser**
**Name**
**Address**||| |||| |||| |||| |||| |**Name of chief executive or names of senior staff members (Optional information)**||| |||| ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** |**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**||| |---|---|---| ||Sandra Macniven|Katharine Knox| ||

Chair|| |||| |||| |Reporttothetrustees|THAMESPHILHARMONIC CHOIR| |---|---| |Onaccountsfortheyear
ended|31AUGUST24
Charity no |274247
(ifany)| |Setout onpages|| ||Ireport to thetrustees onmy examination oftheaccounts oftheabove| ||charity("the Trust") fortheyearended| |Responsibilitiesand|Asthe charity'strustees,youareresponsible forthepreparationof the| |basisofreport|accountsin accordance withtherequirements oftheCharitiesAct2011| ||("the Act").| ||Ireport in respectofmy examinationoftheTrust'saccounts carriedout| ||undersection145ofthe2011Act andincarrying out myexamination,I| ||havefollowedall theapplicableDirectionsgivenbythe CharityCommission| ||undersection145(5Xb) of theAct.| |lndependent
examiner's statement|[Thecharity'sgrossincome exceededf250,000andIam qualified to
undertakethe examinationbybeingaqualifiedmemberof[insertnameof
applicable listed bodyll.Deletellifnot applicable.| ||Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershave
cometomyattentionin connectionwiththeexamination(other thanthat
disclosedbelow*)whichgivesme causetobelieve that in,anymaterial
respect:
rtheaccountingrecordswerenot keptinaccordancewith section130
oftheCharitiesAct; or| |---|---| ||othe accountsdidnot accordwiththeaccountingrecords;or| ||oth€ accountsdidnot complywiththeapplicablerequirements| ||concerning theformand content ofaccountssetoutintheCharities| ||(AccountsandReports) Regulations 2008 otherthan anyrequirement| ||thattheaccountsgivea'trueand fair' viewwhichis notamatter| ||.
consideredaspartofan independent examination.| ||Ihave noconcernsand havecomeacross noother mattersinconnection| ||with theexaminationtowhich attention shouldbedrawninthisreportin| ||orderto enableaproperunderstandingoftheaccountstobe reached.| ||"Pleasedelete thewordsinthebracketsifthey do not apply.| |Signed:|'),€-vAe"*Clu.*,v-g
Date:
oYloaIzoz{| |Name:|DEIRDRE A THOMAS| |ThamesPhilharmonic Choir|ThamesPhilharmonic Choir|ThamesPhilharmonic Choir|274247|| |---|---|---|---|---| |Annual accounts for the period||||| |Period start date|**01/09/2023**|To|**31/08/2024**|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of income
Other
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
Charitable activities
Separate material item of expense
Other
**_Reconciliation of funds:_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
**_Total_**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
F01
F02
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
F01
F02
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
F01
F02
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
F01
F02
F04
F05| |---|---|---|---|---| ||31,647|-|31,647|35,100| ||46,937|-|46,937|48,316| ||3,850|-|3,850|4,256| ||1,226|-|1,226|472| ||-|-|-|-| ||127|-|127|58| ||83,787|-|83,787|88,202| |||||| ||350|-|350|250| ||76,534|-|76,534|75,636| ||-|-|-|-| ||60|-|60|60| ||76,944|-|76,944|75,946| |||||| ||6,843|-|6,843|12,256| ||6,843|-|6,843|12,256| ||-|-|-|-| |||||| ||6,843|-|6,843|12,256| |||||| ||37,609|15,000|52,609|40,353| ||44,452|15,000|59,452|52,609| Section B Balance sheet R••trie*d Tai*l th1# y•ar Totsl 14•¢ y••T furK Currnnt assets Det+toYs (Note 191 CMh at bank •nd In hand INot• 241 rot*l ¢urrMI •ss•ts FOI F02 FOS 48.131 48281 15.￿0 15.L 63.131 63,281 Creiltors: arnotsnts falllno du•wtQhln oney¢or INol¢ 201 Net ¢unwl •s%trfll•bllttl•s) 44.452 15.¢XXI Tot•l•ss•ts Ipss curr•ftt Il•blll¢l•s 44.452 15,(KKI Tot81 n8taSS8ts orK8blllUos Funds of tho Charity Restricted in¢ome fvnds (Nol> 271 Unrestrlcted fund$ 44.452 15.1)XS 59.452 44.452 44.452 44.452 Totalfvnds 15.((#J by onè trust0￿ on b8h8101 èl Ihe bijstees Dato of approval ddlThrty ¥Jnatu Prnt Na ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their • and with* ü accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with* ü 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ü * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; _**Not applicable**_ Disclosure of any uncertainties that make the going concern assumption doubtful; _**Not applicable**_ Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the _**Not applicable**_ accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note **2.2** . |Yes*
No*|ü|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||ü||| |**_Please disclose:_**|||| |**_(i) the nature of the change in accounting policy;_**|||**_Not applicable_**| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information; and_**|||**_Not applicable_**| |**_(iii) the amount of the adjustment for each line affected in_**
**_the current period, each prior period presented and the_**
**_aggregate amount of the adjustment relating to periods_**
**_before those presented, 3.44 FRS 102 SORP._**|||**_Not applicable_**| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* ü * -Tick as appropriate -Tick as appropriate ü No* ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of any changes;_**|**_Not applicable_**| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**_Not applicable_**| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|**_Not applicable_**| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). > Yes* ü * -Tick as appropriate No* ü ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the prior period error;_**|**_Not applicable_**| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item affected;_**
**_and_**|**_Not applicable_**| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|**_Not applicable_**| **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits
are recognised as income earned from the provision of goods and services as income from
charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the
SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and any
gain or loss resulting from revaluing investments to market value at the end of the year.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of the
gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in the
SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
fair value of those gifts at the time of their receipt and they are recognised on receipt. In
the reporting period in which the stocks are distributed, they are recognised as an expense
at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance sheet.
On its sale the value of stock is charged against 'Income from other trading activities' and
the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Contractual income and**
**performance related grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
**Donated goods**
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Government grants**
The charity has received government grants in the reporting period
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
• the charity becomes entitled to the resources;
These are included in the Statement of Financial Activities (SoFA) when:|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| |||ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ## **2.3 EXPENDITURE AND LIABILITIES** ||Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| |£1,000|||| |settlement
re measured
cash
h equivalents
short term
realisable
ue based on
tract.|||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| **Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Support costs have been allocated between governance costs and other support. **Governance and support costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of **Grants with performance conditions** service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to **Grants payable without** realistically avoid the commitment, a liability for the full funding obligation must be **performance conditions** recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period. **Deferred income** No material item of deferred income has been included in the accounts. The charity has creditors which are measured at settlement amounts less any trade discounts **Creditors** A liability is measured on recognition at its historical cost and then subsequently measured **Provisions for liabilities** at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per paragraph **Basic financial instruments** 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. ## **2.4 ASSETS** **Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity** They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. **Intangible fixed assets** The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. **Heritage assets** The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. They are valued at cost. **Investments** Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable **progress** value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement **Debtors** amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and cash **Current asset investments** equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. **POLICIES ADOPTED Deferred Income: Income received in respect of a specific event to be held in the following accounting period is ADDITIONAL TO OR treated as Deferred (within Current Liabilities) at the balance sheet date. Full details are provided in Note 20. DIFFERENT FROM THOSE ABOVE** ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
1,546
- -1,546 2,016
Gift Aid
4,835
- -4,835 5,642
Legacies
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
25,266
- -25,266 27,443
**Total** 31,647
- -31,647 35,100
**Charitable**
**activities:**
**Total** 46,937
- - 46,937 48,316
**Other trading**
**activities:**
**Total** 3,850
- - 3,850 4,256
Interest income
1,226
- -1,226 472
**Total** 1,226
- -1,226 472
- - - - -
**Total**
- - - - -
Other
127
- -127 58
**Total** 127
- -127 58
83,787
- -83,787 88,202
**Other information:**
**TOTAL INCOME**
**Analysis**
**Donations**
**and legacies:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|||||| ||Donations andgifts|1,546|-|-|1,546|2,016| ||Gift Aid|4,835|-|-|4,835|5,642| ||Legacies|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|25,266|-|-|25,266|27,443| ||**Total**
**Total**
**Total**|31,647|-|-|31,647|35,100| |||||||| |||46,937|-|-|46,937|48,316| |||||||| |||3,850|-|-|3,850|4,256| |||||||| ||Interest income|1,226|-|-|1,226|472| ||**Total**|1,226|-|-|1,226|472| |||||||| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Other|127|-|-|127|58| |||127|-|-|127|58| |||||||| |||83,787|-|-|83,787|88,202| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||||||| ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any unfulfilled_**
**_conditions and other contingencies_**
**_attaching to grants that have been_**
**_recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which the_**
**_charity has directly benefited._**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| ||**Not applicable**||| ||||| ||**Not applicable**||| **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |**Please provide details of the accounting**
**policy for the recognition and valuation**
**of donated goods, facilities and**
**services.**|**Not applicable**||| |**Please provide details of any unfulfilled**
**conditions and other contingencies**
**attaching to resources from donated**
**goods and services not recognised in**
**income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||**Not applicable**||| ||||| ||**All the management of the charity and its activities is**
**carried out by members acting in a voluntary capacity.**
**They also comprise the choral singers performing in**
**the public concerts and other musical events that**
**constitute the principal charitable activity.**||| **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Expenditure on**
**charitable**
**activities**
**Other**
**Analysis**
**Expenditure on**
**raising funds:**
Operating membership schemes and
social lotteries
Other trading activities
**Total expenditure on raising funds**
**Total expenditure on charitable**
**activities**
**Separate material**
**item of expense**
**Total**
**Total other expenditure**
**TOTAL EXPENDITURE**|**Analysis**|**Total funds**
**Prior year**
**£**
**£**|**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---| ||Operating membership schemes and
social lotteries|200|100| ||Other trading activities|150|150| ||**Total expenditure on raising funds**|350|250| ||||| ||**Total expenditure on charitable**
**activities**|76,534|75,636| ||||| |||-|-| ||**Total**|-|-| ||||| ||**Total other expenditure**|60|60| ||||| |||76,944|75,946| **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Note 10 Details of certain items of expenditure**
**10.1 Fees for examination of the accounts**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing was_**
**_paid please enter '0' in the appropriate box(es)._**||| |---|---|---| |**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to**
**the independent examiner**|**This year**
**£**|**Last year**
**£**| ||0|0| ||0|0| ||0|0| ||0|0| **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any debtors_**
**_or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||150|3,612| ||-|7,217| ||150 10,829|| ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**||| |---|---|---| |**Trade debtors**

**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**20.1 Analysis of creditors**||||| |---|---|---|---|---| |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**||
**Amounts falling due after**
**more than oneyear**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||3,829|3,746|
-|-| ||-|-|-|-| ||-|-|-|-| ||3,829|3,746|
-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ ## _**Please explain the reasons why income is deferred.**_ **Income received in respect of a specific event to be held in a following accounting period is deferred, as disclosed in Note 2.2. Friends subscription of £25 received in the 2019/20 year rolled over to the 2020/2021 year** |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||95|95| ||1,900|3,746| ||(95)|(95)| ||1,900|
3,746| ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**|**This year**
**£**|**Last year**
**£**| ||-|-| ||1,147|1,124| ||46,984|44,402| ||-|-| ||48,131|45,526| **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |Strategic Reserve|R|Insurance against risk of unexpectedly large
deficits arising. Trustees cannot plan to spend
any part without agreement of members in
General Meeting.|15,000|-|-|-|-|15,000| |Unrestricted funds|UR|Funds for normal activities|37,609|83,787|(76,944)|-|-|44,452| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||52,609|83,787|(76,944)|-|-|59,452| **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |Strategic Reserve|R|Insurance against risk of unexpectedly large
deficits arising. Trustees cannot plan to spend
any part without agreement of members in
General Meeting.|15,000|-|-|-|-|15,000| |Unrestricted funds|UR|Funds for normal activities|25,353|88,202|(75,946)|-|-|37,609| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||40,353|88,202|(75,946)|-|-|52,609| ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** |**27.3 Transfers between funds**|**27.3 Transfers between funds**|**27.3 Transfers between funds**| |---|---|---| ||**Reason for transfer and where endowment is converted to income, legal**|**Amount**| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **27.4 Designated funds** **Planned use Purpose of the designation Amount** ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**This year**||||**Last year**| |||**Remuneration**|
**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**_enter "False"._**|||| |---|---|---|---| |**No trustee expenses have been incurred (True or False)**|||**TRUE**| ||||| |**Type of expenses reimbursed**||**This year**|**Last year**| |||**£**|**£**| |**Travel**|||| |**Subsistence**|||| |**Accommodation**|||| |**Other (please specify):**|||| ||||| ||**TOTAL**||| |**Please provide the number of trustees reimbursed for**
**expenses or who had expenses paid by the charity**|||| ||||| ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ |**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**||| |---|---|---|---|---|---|---|---| |**There have been no related party transactions in the reporting period (True or False)**||||||**TRUE**|| ||||||||| |**Name of the trustee or**
**related party**|**Relations**
**hip to**
**charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| |**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the_**
**_nature of any payment (consideration) to be provided in_**
**_settlement._**
**_For any related party, please provide details of any_**
**_guarantees given or received._**|||||||| ||||||||| ||||||||| ||||||||| |Reporttothetrustees|THAMESPHILHARMONIC CHOIR| |---|---| |Onaccountsfortheyear
ended|31AUGUST24
Charity no |274247
(ifany)| |Setout onpages|| ||Ireport to thetrustees onmy examination oftheaccounts oftheabove| ||charity("the Trust") fortheyearended| |Responsibilitiesand|Asthe charity'strustees,youareresponsible forthepreparationof the| |basisofreport|accountsin accordance withtherequirements oftheCharitiesAct2011| ||("the Act").| ||Ireport in respectofmy examinationoftheTrust'saccounts carriedout| ||undersection145ofthe2011Act andincarrying out myexamination,I| ||havefollowedall theapplicableDirectionsgivenbythe CharityCommission| ||undersection145(5Xb) of theAct.| |lndependent
examiner's statement|[Thecharity'sgrossincome exceededf250,000andIam qualified to
undertakethe examinationbybeingaqualifiedmemberof[insertnameof
applicable listed bodyll.Deletellifnot applicable.| ||Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershave
cometomyattentionin connectionwiththeexamination(other thanthat
disclosedbelow*)whichgivesme causetobelieve that in,anymaterial
respect:
rtheaccountingrecordswerenot keptinaccordancewith section130
oftheCharitiesAct; or| |---|---| ||othe accountsdidnot accordwiththeaccountingrecords;or| ||oth€ accountsdidnot complywiththeapplicablerequirements| ||concerning theformand content ofaccountssetoutintheCharities| ||(AccountsandReports) Regulations 2008 otherthan anyrequirement| ||thattheaccountsgivea'trueand fair' viewwhichis notamatter| ||.
consideredaspartofan independent examination.| ||Ihave noconcernsand havecomeacross noother mattersinconnection| ||with theexaminationtowhich attention shouldbedrawninthisreportin| ||orderto enableaproperunderstandingoftheaccountstobe reached.| ||"Pleasedelete thewordsinthebracketsifthey do not apply.| |Signed:|'),€-vAe"*Clu.*,v-g
Date:
oYloaIzoz{| |Name:|DEIRDRE A THOMAS|