## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
**YEAR ENDED 31 December 2024**
**Registered charity no. 274462**
**ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **CONTENTS**
|**NTS**||
|---|---|
||**Page**|
|Legal and administrative information|2|
|Board of Trustees’ report|3|
|Independent examiner’s report|7|
|Statement of financial activities|8|
|Balance sheet|9|
|Notes to the financial statements|10|
**Berkhamsted Choral Society – registered charity no. 274462 -** 1 -
## **LEGAL AND ADMINISTRATIVE INFORMATION For the year ended 31 December 2024**
|**Board of trustees**|Isobel Marsh|Chair (appointed 19 March 2024)|
|---|---|---|
||Bethan Watts|Chair (resigned 19 March 2024)|
||Elizabeth O’Reilly|Vice Chair (appointed 19 March 2024)|
||Lucy Taylor|Vice Chair (resigned 19 March 2024)|
||Fiona Sims|Secretary|
||Pauline Summers|Treasurer|
||Fiona Naylor||
||Sian Wheeler||
|**Musical director & conductor**|Graham Wili||
|**Charity registration no.**|274462||
|**Registered address**|3 Vicarage Gardens||
||Potten End||
||Hertfordshire||
||HP4 2RL||
|**Independent examiner**|Enaid Accountancy Ltd||
||Units 24 & 25||
||Goodsheds Container Village||
||Hood Road||
||Barry||
||CF62 5QU||
|**Principal bankers**|National Westminster Bank Plc||
||250 Bishopsgate||
||London||
||EC2M 4AA||
**Berkhamsted Choral Society – registered charity no. 274462**
**-** 2 -
**BOARD OF TRUSTEES' REPORT For the year ended 31 December 2024**
The Board of Trustees submit their annual report and the financial statements of Berkhamsted Choral Society for the year ended 31 December 2024. The Board of Trustees confirms that the annual report and financial statements of the Society comply with current statutory requirements, including the Charities Act 2011, as well as the requirements of the Society’s governing document and the provisions of 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) second edition (effective 1 January 2019)’, and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). **REFERENCE AND ADMINISTRATIVE DETAILS** Legal and administrative details are shown on page 2 of the financial statements, including a full list of the Trustees who served the Society during the period up until the date of the signing of this report.
## **OBJECTIVES**
## **MEMBERSHIP**
The Society started in January last year with 82 members. The Committee decided to keep the subscription to £185 for the year until 31 December 2024. Termly fees remained at £85. The committee will always consider any requests for reduction in subscription rates due to special circumstances. Younger singers (minimum age 18) enjoy free membership up to and including the season in which they turn 26. Family membership is set at £360 covering two or more members of the same family. There are no auditions, and all are welcome. We ended the year on 31 December 2024 with a membership of 85 still indicating that we are short of our aim of 100.
In addition to donations the Trustees are, as ever, very grateful to the many members of the Society who not only paid their subscriptions which kept us solvent, but who continuously volunteer to participate in the organisation and running of the choir, without whom the choir could not operate. And of course, as always, we are indebted to those of you who make donations. The Society employs no paid help, although it contracts accounting services.
## **ACHIEVEMENTS AND PERFORMANCE**
The main objectives of Berkhamsted Choral Society, a registered charity, is a non auditioning choir which draws members from Berkhamsted and the surrounding areas. We are passionate about spreading the joy of choral singing which brings many health and well being benefits. Our aims are to advance, improve, develop and maintain public education and appreciation of the art and science of choral music and encourage people to take up choral singing. We aim to achieve this through putting on 3 concerts a year and if possible a Come and Sing event.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Society started in 1930 and was known as The Wayfarers & Orchestral Society. In 1982 it became Berkhamsted Choral Society and its Constitution was revised and approved at the AGM on 21 September 2004. Under that Constitution, the management of the Society is in the hands of a Committee consisting of the officers listed on page 2 and committee members, all of whom are drawn from the Society’s membership, and all of whom are Trustees of the Society. Trustees are elected from the membership at the AGM with nominations having been given to the Secretary 14 days in advance.
Berkhamsted Choral Society (BCS) meets once a week to rehearse choral music, and normally presents three public concerts, each with an individual repertoire, and if possible, one Come and Sing workshop, over the course of the year. In addition, each summer, an optional tour is offered to members and arranged to a UK or European destination; three concerts are presented, each in a different venue. The tour is an important attraction for recruiting and retaining members but is entirely self-funded by those who choose to participate. Tourers include members of the 3 choirs who share Graham Wili as musical director (BCS, Chorley Wood Choral Society and The Leconfield Singers), plus invited guests and professionals, where required.
## April 2024 Concert
“Dido and Aneneas by Purcell, Misericordias by Mozart, plus other pieces by Mozart”. This was our first concert of 2024 and was performed with full orchestra and soloists and well received by our audience.
Summer Tour 2024 to Flanders, Belgium
As usual the annual tour took place in August. A group comprising singers from Berkhamsted and Chorleywood Choral Societies travelled to Flanders (Belgium) for five days. The repertoire
**Berkhamsted Choral Society – registered charity no. 274462**
**-** 3 -
**BOARD OF TRUSTEES' REPORT For the year ended 31 December 2024**
was the same as for the September concert in Berkhamsted. The group performed under their touring name of Gaudeamus Chorale and sang in Ypres Cathedral, Sint-Bertinuskerk (Poperinge) and Sint-Gilliskerk (Bruges). These concerts were organised in conjunction with OneStage Concert Tours.
There was free entry to all concerts but church officials were at liberty to request a retiring collection for their funds. As well as rehearsing and performing to appreciative audiences, the group was able to enjoy some free time too with a boat trip on the waterways of Bruges, a visit to the WW1 Cemetery and museum at Tyne Cot and a tour of a brewery in the Flemish town of Kotrijk where the choir was based. There was even time for some relaxation, exercising or pampering in the hotel spa. A celebration dinner was held in a local restaurant on the final evening.
Plans are now afoot for a tour to Riga (Latvia) in
August 2025.
## September 2024 concert
The choir was joined by members of the Chorleywood Choral Society and performed the Tour 2024 music which included The King Shall Rejoice by Handel and other choral classics by Haydn, Purcell, Jenkins, Faure, Palestrina, Brahms, Mozart, Bruckner, Casals, Howells and Sullivan.
## October 2024 Come and Sing
We rehearsed The Armed Man by Karl Jenkins with a short performance to family and friends at the end of the day. We were fortunate to have a grant of £500 from Berkhamsted Town Council towards this event.
Singing days, advertised across a wide area, are open to all, to introduce the public to the techniques of choral singing and encourage active participation and hopefully attract new members to the choir.
## Christmas 2024 concert
This was an evening of Christmas music and carols for choir and audience. The choir plus an invited childrens choir from Chesham Grammar School performed The Tsunami Requiem by Chris Williams in remembrance of 20 years since the catastrophe. This was followed by other Christmas Music and carols. As always at Christmas this was a sellout concert.
## Easy Fundraising
The take up of EasyFundraising has been very encouraging. Since we launched in May 2024 we have received £119.36, with a further £86 approved for our next quarterly payment. An additional £147 is awaiting approval, so in all a potential £353 has been generated by choir members’ online shopping in 8 months. We have 35 supporters but could always do with more. Family and friends are free to join and support us too.
## **PLANS FOR FUTURE PERIODS**
All the following concerts will be performed at St Peter’s Church, Berkhamsted unless otherwise stated.
March 2025: Come and Sing – Mozart’s Requiem
May 2025: Rossini's Petite Messe Solennelle
Summer Tour 2025: This will be in Riga Latvia and plans are well under way. Music TBC
September 2025: A joint concert with Chorleywood Choral Society presenting the Tour music to our local audience.
December 2025: TBA
## **PUBLIC BENEFIT**
The Trustees confirm that they have given due regard to the public benefit guidance published by the Charity Commission in line with section 4 of the Charities Act 2006.
They consider they meet the public benefit test through:
## Presentation of public concerts
The society employs professional musicians alongside the society’s amateur singing members. This drives up musical standards and enhances the public’s concert-going experience. There is free entry for under 18s to our local concerts.
## Promoting new music
The choir’s repertoire is wide-ranging, covering not only the music of the Renaissance, Baroque, Classical and Romantic eras, but also that of the 20th and 21st Centuries. Our aim of including new music in our repertoire is to help develop the musical appreciation and understanding of both our choir members and our audiences. To this
**Berkhamsted Choral Society – registered charity no. 274462 -** 4 -
**BOARD OF TRUSTEES' REPORT For the year ended 31 December 2024**
end, the music of living composers regularly makes an appearance in our programmes, including that of Cecilia MacDowall, Bob Chilcott, Karl Jenkins, Chris Williams, Will Todd and Nigel Short. We also like to include new and fresh arrangements of traditional carols by 21st Century composers in our Christmas Concert.
## Presentation of Come and Sing events
Singing days, advertised across a wide area, are open to all, to introduce the public to the techniques of choral singing and encourage active participation.
## No auditions
Membership of the society is open to all levels of ability, and financial help to meet the annual subscription is provided to those who lack the means. As a result, the membership is very broad ranging.
## **RESERVES POLICY**
The Society’s main charitable purpose is the education of the public in the art and science of choral music and its principal means of fulfilling its purpose is by the performance of public concerts with professional soloists and orchestra. Therefore, each concert involves considerable expense, only part of which can normally be recovered through revenues from ticket sales. In addition, the cost of concert venues varies but represents an additional item of expense.
Arrangements for concerts have to be made many months in advance. The Society, therefore, has to undertake commitments that involve substantial expenditure, whereas the income from ticket sales is only received in the weeks leading up to a concert. Furthermore, the quantity of ticket sales is volatile and there is no guarantee that actual sales will match those estimated when drawing up the budget for the season.
Since the expenses of larger concerts normally exceed ticket revenues, often by a considerable amount, the deficit is met out of the reserves which have been generated by the surplus from smaller concerts and fundraising. Members’ subscriptions are set at a level to meet the expected running costs of the choir and are not used to subsidise concerts should they incur heavier losses than expected. Equally, the Society cannot rely on fundraising to meet an unexpected deficit and it would be irresponsible to do so.
Accordingly, there is a risk, in any season, that one or more concerts might incur a much larger loss than anticipated in the budget. If the Society suffered substantial losses on one concert, it might still be committed to the remaining concert(s) in that season, since the costs arising from cancellation might exceed the expected loss if the concert goes ahead.
The Trustees, therefore, consider it prudent that the Society should seek to maintain a reserve that is substantial enough to cover the cost of at least two concerts, and preferably the costs of a whole season’s concerts, in order to guarantee the quality of service. This equates to £24,335.
We have managed not to use any of the current reserves requirement (£24,335) and during the current financial year £10,000 was transferred into an interest bearing account held with Redwood.
## **FINANCIAL REVIEW**
The Society incurred a deficit of £4,225 in the year ended 31 December 2024 (2023 – surplus of £570), decreasing total funds at the year-end to £28,339 (31 December 2023 - £32,564).
Of the total funds held at year end £26,055 (31 December 2023 - £30,572) were unrestricted and the Trustees are happy this level of reserves meets the reserves policy above.
## **STATEMENT OF BOARD OF TRUSTEES' RESPONSIBILITIES**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. Charity law requires the trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the excess of expenditure over income for that period. In
**Berkhamsted Choral Society – registered charity no. 274462 -** 5 -
**For the year ended 31 December 2024**
## **BOARD OF TRUSTEES' REPORT**
preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and,
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Act 2011. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charity’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In addition, the trustees confirm that they are happy that the content of the annual review in pages 3 to 6 of this document meet the requirements of the Trustees’ Annual Report under charity law.
They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.
This report was approved and authorised for issue by the Board of Trustees on 6 May 2025 and signed on its behalf by:
Isobel Marsh
## **Chair**
**Berkhamsted Choral Society – registered charity no. 274462 -** 6 -
**INDEPENDENT EXAMINER’S REPORT For the year ended 31 December 2024**
I report to the Trustees on my examination of the accounts of Berkhamsted Choral Society (Charity number 274462) for the year ended 31 December 2024 set out on pages 8 to 23.
## **Respective responsibilities of trustees and examiner**
The Society’s Trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Charities Act). The Society’s Trustees consider that an audit is not required for this period under section 144 of the Charities Act and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act;
- to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and,
- to state whether particular matters have come to my attention.
This report, including my statement, has been prepared for and only for the Society’s Trustees as a body. My work has been undertaken so that I might state to the Society’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Society and the Society’s Trustees as a body for my examination work, for this report, or for the statements I have made.
## **Basis of independent examiner’s statement**
My examination has been carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Society and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the Trustees concerning any such matters.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept in respect of the Society as required by section 130 of the Act; or
- the accounts do not accord with those records; or
- the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## **Andrew Philip Nash FCA**
Fellow of the Institute of Chartered Accountants in England and Wales – 2461833
Dated: 6 June 2025
Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
**Berkhamsted Choral Society – registered charity no. 274462 -** 7 -
**STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2024**
|**Unrestricted**
**Funds**
**Year ended**
**31 Dec 2024**
Notes
**£**
**Income from:**
Donations
2
**19,449**
Charitable activities
3
**16,200**
**Total income**
**35,649**
**Expenditure on:**
Charitable activities:
Rehearsals
4 & 5
**19,520**
Concerts
4 & 5
**20,646**
Tour
4 & 5
**-**
**Total expenditure**
**40,166**
**Net income/(expenditure)**
**(4,517)**
Transfer between funds
12
**-**
**Net movement in funds**
**(4,517)**
**Reconciliation of funds:**
Total funds brought forward
12 & 13
**30,572**
**Total funds carried forward**
12 & 13
**26,055**|**Restricted**
**Funds**
**Year ended**
**31 Dec 2024**
**£**
**-**
**54,356**
**54,356**
**-**
**500**
**53,564**
**54,064**
**292**
**-**
**292**
**1,992**
**2,284**|**Total**
**Funds**
**Year ended**
**31 Dec 2024**
**£**
**19,449**
**70,556**
**90,005**
**19,520**
**21,146**
**53,564**
**94,230**
**(4,225)**
**-**
**(4,225)**
**32,564**
**28,339**|Total
Funds
Year ended
31 Dec 2023
£
19,042
62,394
81,436
16,714
15,795
48,357
80,866
570
-
570
31,994
32,564|
|---|---|---|---|
The notes on pages 10 to 23 form part of the financial statements.
**Berkhamsted Choral Society – registered charity no. 274462**
**-** 8 -
**BALANCE SHEET As at 31 December 2024**
|Notes
**CURRENT ASSETS**
Debtors and prepayments
9
Cash at bank and in hand
10
**CREDITORS:**amounts falling
due within one year
11
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted funds
12 & 13
Unrestricted funds:
General funds
12 & 13|**£**
**10,324**
**28,792**|**Total funds**
Total funds
**31 Dec 2024**
31 Dec 2023
**£**
£
£
9,120
34,207
43,327
(10,763)
**28,339**
32,564
**28,339**
32,564
**2,284**
1,992
30,572
**26,055**
30,572
**28,339**
32,564|
|---|---|---|
||**39,116**
**(10,777)**||
||**26,055**||
||||
The notes on pages 10 to 23 form part of the financial statements.
These financial statements were approved and authorised for issue by the Board of Trustees on 6 May 2025 and signed on their behalf by:
Isobel Marsh
## **Chair**
**Berkhamsted Choral Society – registered charity no. 274462**
**-** 9 -
**NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparation of the financial statements**
The financial statements have been prepared in accordance with ‘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) second edition (effective 1 January 2019)’, and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), as well as the Charity Act 2011.
The effect of any event relating to the year ended 31 December 2024, which occurred before the date of approval of the financial statements by the Board of Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 December 2024 and the results for the year ended on that date.
Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.
The functional currency of the Society is sterling and amounts in the financial statements are rounded to the nearest pound.
## **Legal status**
Berkhamsted Choral Society is a charity registered in England & Wales, and meets the definition of a public benefit entity. The registered address is 3 Vicarage Gardens, Potten End, Hertfordshire, HP4 2RL.
## **Going concern**
The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment, and the ongoing economic uncertainty has had no material impact on this assessment.
## **Fund Accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the
Society and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of any designated fund is set out in note 12 of the financial statements.
Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Society for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 12 of the financial statements.
## **Income**
Income is recognised when the Society has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.
Donations and membership fees are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable.
Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future period, in which case it is deferred.
Income from charitable activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred.
## **Expenditure and irrecoverable VAT**
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.
Indirect costs have been split equally between rehearsals and concerts apart from an allocation of £250 from the annual tour which is to cover an allocation of the annual independent examination. The annual tour is run as a selffunding event and so has not been allocated any indirect costs other than this.
**Berkhamsted Choral Society – registered charity no. 274462 -** 10 -
**NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
## **Tangible fixed assets and depreciation**
Only assets costing more than £500 are capitalised. Currently there are no assets held over this limit.
## **Cash at bank and in hand**
Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.
## **Debtors and prepayments**
Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Financial instruments**
Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.
## **Critical estimates and judgements**
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The treatment of tangible fixed assets is sensitive to changes in useful economic lives and residual values of assets. These are reassessed annually.
In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.
## **Creditors**
Creditors are recognised where the Society has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably.
## **Jointly controlled operations**
The Society carries out various concerts in collaboration with other partners. The financial statements reflect the Society’s share of income from these events, and any expenses directly incurred by the Society in helping to organise these events net of any reimbursement of these expenses from the other participants.
**Berkhamsted Choral Society – registered charity no. 274462 -** 11 -
**NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **2. INCOME FROM DONATIONS**
**----- Start of picture text -----**
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Dec 2024 31 Dec 2024 31 Dec 2024
£ £ £
-
Membership fees including Gift Aid 19,035 19,035
Other donations 414 - 414
19,449 - 19,449
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Dec 2023 31 Dec 2023 31 Dec 2023
£ £ £
-
Membership fees including Gift Aid 18,985 18,985
Other donations 57 - 57
19,042 - 19,042
**----- End of picture text -----**
**Berkhamsted Choral Society – registered charity no. 274462 -** 12 -
**NOTES TO THE FINANCIAL STATEMENTS**
**For the year ended 31 December 2024**
## **3. INCOME FROM CHARITABLE ACTIVITIES**
**----- Start of picture text -----**
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Dec 2024 31 Dec 2024 31 Dec 2024
£ £ £
Income from BCS concerts (see note 6) 13,189 500 13,689
Share of income from joint events
-
with CCS (see note 8) 2,527 2,527
Sale and hire of music and resources 484 - 484
Other - - -
Total income from regular activities 16,200 500 16,700
-
Income from annual tour (see note 7) 53,856 53,856
16,200 54,356 70,556
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Dec 2023 31 Dec 2023 31 Dec 2023
£ £ £
-
Income from BCS concerts (see note 6) 11,024 11,024
Share of income from joint events
-
with CCS (see note 8) 1,634 1,634
Hire of resources 465 - 465
Other 87 - 87
-
Total income from regular activities 13,210 13,210
Income from annual tour (see note 7) (275) 49,459 49,184
12,935 49,459 62,394
**----- End of picture text -----**
**Berkhamsted Choral Society – registered charity no. 274462**
**-** 13 -
**NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **4. TOTAL EXPENDITURE**
**----- Start of picture text -----**
Direct Indirect Total
costs costs expenditure
Year ended Year ended Year ended
31 Dec 2024 31 Dec 2024 31 Dec 2024
£ £ £
Rehearsals 17,323 2,197 19,520
Concerts 18,949 2,197 21,146
Tour 53,289 275 53,564
89,561 4,669 94,230
Direct Indirect Total
costs costs expenditure
Year ended Year ended Year ended
31 Dec 2023 31 Dec 2023 31 Dec 2023
£ £ £
Rehearsals 14,776 1,938 16,714
Concerts 13,857 1,938 15,795
Tour 48,082 275 48,357
76,715 4,151 80,866
**----- End of picture text -----**
Indirect costs have been split equally between rehearsals and concerts apart from an allocation of £275 from the annual tour which is to cover an allocation of the annual independent examination. The annual tour is run as a selffunding event and so has not been allocated any indirect costs other than this.
An analysis of charitable activities split between restricted and unrestricted funds can be found in note 5.
Indirect costs consists of the following:
|Purchase of music and folders
Hire of music|**Total**
Total
**Year ended**
Year ended
**31 Dec 2024**
31 Dec 2023
**£**
£
**330**
1,282
**539**
429|
|---|---|
|Prior year PRS fees
Prior year venue hire
Library storage|**532**
-
**610**
-
**-**
384|
|Independent examiner's fee
Finance system
Making Music subscription|**990**
990
**563**
417
**392**
365|
|Insurance|**283**
269|
|Other|**430**
15
**4,669**
4,151|
**Berkhamsted Choral Society – registered charity no. 274462**
**-** 14 -
**NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **5. CHARITABLE ACTIVITIES**
|**Unrestricted**
**Funds**
**Year ended**
**31 Dec 2024**
**£**
Rehearsals
Direct costs
**17,323**
Indirect costs
**2,197**
Total rehearsal costs
**19,520**
Concerts
Direct costs
**18,449**
Indirect costs
**2,197**
Total concert costs
**20,646**
Tour
Direct costs
**-**
Indirect costs
**-**
Total tour costs
**-**
Total charitable expenditure
**40,166**|**Unrestricted**
**Funds**
**Year ended**
**31 Dec 2024**
**£**
Rehearsals
Direct costs
**17,323**
Indirect costs
**2,197**
Total rehearsal costs
**19,520**
Concerts
Direct costs
**18,449**
Indirect costs
**2,197**
Total concert costs
**20,646**
Tour
Direct costs
**-**
Indirect costs
**-**
Total tour costs
**-**
Total charitable expenditure
**40,166**|**Restricted**
**Total**
**Funds**
**Funds**
**Year ended**
**Year ended**
**31 Dec 2024**
**31 Dec 2024**
**£**
**£**
**-**
**17,323**
**-**
**2,197**
**-**
**19,520**
**500**
**18,949**
**-**
**2,197**
**500**
**21,146**
**53,289**
**53,289**
**275**
**275**
**53,564**
**53,564**
**54,064**
**94,230**|
|---|---|---|
||||
|Rehearsals
Direct costs
Indirect costs
Total rehearsal costs
Concerts
Direct costs
Indirect costs
Total concert costs
Tour
Direct costs
Indirect costs
Total tour costs
Total charitable expenditure|Unrestricted
Funds
Year ended
31 Dec 2023
£
14,776
1,938
16,714
13,857
1,938
15,795
-
-
-
32,509|Restricted
Total
Funds
Funds
Year ended
Year ended
31 Dec 2023
31 Dec 2023
£
£
-
14,776
-
1,938
-
16,714
-
13,857
-
1,938
-
15,795
48,082
48,082
275
275
48,357
48,357
48,357
80,866|
**Berkhamsted Choral Society – registered charity no. 274462 -** 15 -
**NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **6. BERKHAMSTED CHORAL SOCIETY CONCERTS**
|Ticket sales
Programme advertising & sales
Refreshments
Grant income and donations
Total income
Professional musicians' fees
Workshop (net of CCS contribution)
Venue hire
Music hire
Printing
Refreshments
Other
Total direct costs
Surplus/(deficit)|**April**
**2024**
**Concert**
**£**
**4,149**
**91**
**759**
**-**
**4,999**
**7,414**
**-**
**470**
**-**
**363**
**148**
**839**
**9,234**
**(4,235)**|**Come and**
**Sing**
**Oct-24**
**£**
**1,387**
**-**
**200**
**500**
**2,087**
**708**
**-**
**794**
**-**
**110**
**-**
**-**
**1,612**
**475**|**Total**
**2024**
**Funds**
**Christmas**
**Year ended**
**Concert**
**31 Dec 2024**
**£**
**£**
**5,680**
**11,216**
**-**
**91**
**913**
**1,872**
**10**
**510**
**6,603**
**13,689**
**4,134**
**12,256**
**368**
**368**
**575**
**1,839**
**379**
**379**
**439**
**912**
**269**
**417**
**428**
**1,267**
**6,592**
**17,438**
**11**
**(3,749)**|
|---|---|---|---|
|||||
|Ticket sales
Programme advertising & sales
Refreshments
Total income
Professional musicians' fees
Venue hire
Printing
Refreshments
Other
Total direct costs
Surplus/(deficit)||Faure
2023
Concert
£
4,248
100
235
4,583
7,555
750
217
166
392
9,080
(4,497)|Total
2023
Funds
Christmas
Year ended
Concert
31 Dec 2023
£
£
5,653
9,901
-
100
788
1,023
6,441
11,024
2,754
10,309
-
750
476
693
223
389
350
742
3,803
12,883
2,638
(1,859)|
**Berkhamsted Choral Society – registered charity no. 274462**
**-** 16 -
**NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **7. ANNUAL TOUR**
**----- Start of picture text -----**
Flanders Reims
2024 2023
£ £
Income from participants 53,475 48,010
Other income 381 1,174
Total income 53,856 49,184
Accommodation and travel 46,324 40,645
Professional musicians' fees 5,331 6,238
Venue hire - 241
Printing 83 65
Music hire 241 -
Other 1,310 893
Total direct costs 53,289 48,082
Contribution to indirect costs 275 275
Surplus/(deficit) 292 827
**----- End of picture text -----**
**Berkhamsted Choral Society – registered charity no. 274462**
**-** 17 -
**NOTES TO THE FINANCIAL STATEMENTS**
**For the year ended 31 December 2024**
## **8. BERKHAMSTED CHORAL SOCIETY & CHORLEYWOOD CHORAL SOCIETY JOINT CONCERTS**
The Society undertakes many concerts in conjunction with Chorleywood Choral Society (CCS) with whom we share our Musical Director, Graham Wili. The surplus/deficit on these concerts is shared between the two choirs under an informal arrangement which has been in place for many years. Since 2020/2021 the share has
been 50:50, although this was amended to 60:40 during the current financial year.
The complete results of these events are shown in the first table below; the second table shows the BCS outcome.
|Ticket sales
Refreshments
Total income
Professional musicians' fees
Venue hire
Printing
Refreshments
Other
Total direct costs
Surplus/(deficit)|**September**
**Concert**
**2024**
**£**
**3,720**
**491**
**4,211**
**1,200**
**470**
**359**
**153**
**15**
**2,197**
**2,014**|**100%**
**Funds**
**Year ended**
**31 Dec 2024**
**£**
**3,720**
**491**|
|---|---|---|
|||**4,211**|
|||**1,200**
**470**
**359**
**153**
**15**|
|||**2,197**
|
||||
|||**2,014**|
The following table shows the BCS outcome:
|Ticket sales
Refreshments
Total income
Professional musicians' fees
Venue hire
Printing
Refreshments
Other
Total direct costs
Workshop (net of CCS contribution)
Surplus/(deficit)|**BCS**
**September**
**proportion**
**Concert**
**of funds**
**2024**
**Year ended**
**60%**
**31 Dec 2024**
**£**
**£**
**2,232**
**2,232**
**295**
**295**
**2,527**
**2,527**
**720**
**720**
**282**
**282**
**215**
**215**
**92**
**92**
**9**
**9**
**1,318**
**1,318**
**193**
**193**
**1,016**
**1,016**|
|---|---|
**Berkhamsted Choral Society – registered charity no. 274462**
**-** 18 -
**NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
The complete results of the joint events in the prior year are:
**----- Start of picture text -----**
100%
September Funds
Concert Year ended
2023 31 Dec 2023
£ £
Ticket sales 2,948 2,948
Refreshments 319 319
Total income 3,267 3,267
Professional musicians' fees 1,050 1,050
Venue hire 518 518
Printing 155 155
Refreshments 224 224
Total direct costs 1,947 1,947
Surplus/(deficit) 1,320 1,320
**----- End of picture text -----**
The following table shows the BCS outcome of the prior year joint events:
|Ticket sales
Refreshments
Total income
Professional musicians' fees
Venue hire
Printing
Refreshments
Total direct costs
Surplus/(deficit)|BCS
September
propoertion
Concert
of funds
2023
Year ended
50%
31 Dec 2023
£
£
1,474
1,474
160
160
1,634
1,634
525
525
259
259
78
78
112
112
974
974
661
661|
|---|---|
**Berkhamsted Choral Society – registered charity no. 274462**
**-** 19 -
**For the year ended 31 December 2024**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **9. DEBTORS AND PREPAYMENTS**
**----- Start of picture text -----**
Total Total
31 Dec 2024 31 Dec 2023
£ £
Prepayment - tour costs 9,450 7,125
Prepayment - other 874 1,995
10,324 9,120
**----- End of picture text -----**
## **10. CASH AT BANK AND IN HAND**
**----- Start of picture text -----**
Total Total
31 Dec 2024 31 Dec 2023
£ £
Main account 16,471 29,764
Joint account 440 573
Tour account 1,881 3,870
Redwood reserves account 10,000 -
28,792 34,207
**----- End of picture text -----**
**Berkhamsted Choral Society – registered charity no. 274462 -** 20 -
**For the year ended 31 December 2024**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**----- Start of picture text -----**
Total Total
31 Dec 2024 31 Dec 2023
£ £
Deferred tour revenue 9,600 9,450
Due to Chorleywood Choral Society 187 100
Trade creditors - 313
Accruals 990 900
10,777 10,763
**----- End of picture text -----**
Deferred tour revenue consists of revenue received with respect to the tour happening in the next financial year.
All amounts deferred in one year are released in the subsequent year.
**Berkhamsted Choral Society – registered charity no. 274462 -** 21 -
**NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **12. ANALYSIS OF CHARITY FUNDS**
**----- Start of picture text -----**
Balance Income Expenditure Transfer Balance
brought in the in the between carried
forward period period funds forward
Year ended Year ended Year ended Year ended Year ended
31 Dec 2024 31 Dec 2024 31 Dec 2024 31 Dec 2024 31 Dec 2024
£ £ £ £ £
Unrestricted funds
General funds 30,572 35,649 (40,166) - 26,055
Unrestricted funds 30,572 35,649 (40,166) - 26,055
Restricted funds
Tour fund 1,992 53,856 (53,564) - 2,284
Come and Sing - 500 (500) - -
Restricted funds 1,992 54,356 (54,064) - 2,284
Total funds 32,564 90,005 (94,230) - 28,339
Balance Income Expenditure Transfer Balance
brought in the in the between carried
forward period period funds forward
Year ended Year ended Year ended Year ended Year ended
31 Dec 2023 31 Dec 2023 31 Dec 2023 31 Dec 2023 31 Dec 2023
£ £ £ £ £
Unrestricted funds
General funds 31,104 31,977 (32,509) - 30,572
Unrestricted funds 31,104 31,977 (32,509) - 30,572
Restricted funds
Tour fund 890 49,459 (48,357) - 1,992
Restricted funds 890 49,459 (48,357) - 1,992
Total funds 31,994 81,436 (80,866) - 32,564
**----- End of picture text -----**
All Society funds are unrestricted apart from the tour funds and the £500 grant received to support the Bring and Sing event in October 2024.
**Berkhamsted Choral Society – registered charity no. 274462**
**-** 22 -
**NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **13. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
**----- Start of picture text -----**
Unrestricted Restricted Total
Funds Funds Funds
31 Dec 2024 31 Dec 2024 31 Dec 2024
£ £ £
Current assets 27,232 11,884 39,116
Current liabilities (1,177) (9,600) (10,777)
26,055 2,284 28,339
Unrestricted Restricted Total
Funds Funds Funds
31 Dec 2023 31 Dec 2023 31 Dec 2023
£ £ £
Current assets 33,137 10,190 43,327
Current liabilities (1,463) (9,300) (10,763)
30,572 1,992 32,564
**----- End of picture text -----**
## **14. TRUSTEE REMUNERATION**
During the period, no Trustee received any remuneration (2023 - £Nil). No members of the Board of Trustees received reimbursement of
expenses (2023 - £Nil) for acting in their role as a Trustee.
## **15. RELATED PARTY TRANSACTIONS**
There were no related party transactions during the current period (2023 - £Nil).
**Berkhamsted Choral Society – registered charity no. 274462**
**-** 23 -