ANNUAL REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
Registered charity no. 274462
ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025
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 2025
| Board of trustees | Isobel Marsh | Chair |
|---|---|---|
| Elizabeth O’Reilly | Vice Chair | |
| Fiona Sims | Secretary | |
| Nicholas O’Reilly | Treasurer (appointed 6 May 2025) | |
| Pauline Summers | Treasurer (resigned 6 May 2025) | |
| 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 | |
| Platform 10 | ||
| Engine Room | ||
| Hood Road | ||
| Barry | ||
| CF62 5QL | ||
| 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 2025
The Board of Trustees submit their annual report and the financial statements of Berkhamsted Choral Society for the year ended 31 December 2025. 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.
MEMBERSHIP
The Society started in January last year with 82 members. The Committee decided to increase the subscription to £195 for the year until 31 December 2025. 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. There are no auditions, and all are welcome. We ended the year on 31 December 2025 with a membership of 86 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
OBJECTIVES
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. The main objects 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 and a Come and Sing event annually.
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. 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, Chorleywood Choral Society and The Leconfield Singers), plus invited guests and professionals, where required.
March 2025 Come and Sing
We rehearsed Mozart’s Requiem with a short performance to family and friends at the end of the day.
Singing days, advertised across a wide area, aim to introduce the public to the techniques of choral singing and encourage active participation and hopefully attract new members to the choir.
Berkhamsted Choral Society – registered charity no. 274462
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BOARD OF TRUSTEES' REPORT For the year ended 31 December 2025
Spring Concert 2025
Rossini’s Petite Messe Solennelle. This was performed with piano, harmonium and soloists and was well received by our audience.
Summer Tour 2025 to Riga, Latvia
After several years of tours on home soil or across the Channel in northern France/Belgium, Gaudeamus Chorale (the touring name of the Choral Societies of Berkhamsted and Chorleywood) ventured further afield in 2025 to the Baltic state of Latvia. As always the tour package was organised by OneStage Concert Tours. The group comprised 58 singers, 5 nonsinging guests, musical director and accompanist.
The group sang in three venues: St John’s Church, Riga, St John’s Lutheran Church, Cēsis and the Lutheran Evangelical Church, Jurmala. The main work of the programme was Vivaldi’s Gloria, followed by a selection of pieces that spanned the centuries from the sixteenth to the present day. Entry to the concerts was free to the public. All venues were packed and the concerts received rapturous applause.
With concerts in three very different locations, the group had the opportunity to observe something of the chequered past of the country, the contrast between the opulence of summer residences on the coast and the austerity of the city housing blocks of the Soviet era. A few brave souls even took a dip in the Baltic!
Plans are now underway for Tour 2026 which will be another ‘first’ – the Netherlands, based in Delft.
September 2025 concert
The choir was joined by members of the Chorleywood Choral Society and performed the Tour 2025 music which included Vivaldi Gloria and other choral works by composers including Palestrina, Grieg, Mendelssohn, Stanford, MacMillan, Brahms, Bainton and Whiteacre.
Christmas 2025 concert
This was an evening of Christmas music and carols for choir and audience and included a performance of A winter’s night by Cecilia MacDowall. The choir plus an invited childrens’ choir from Bridgewater School performed. This was followed by a selection of other Christmas Music and carols. As always at Christmas this was a sellout concert.
PLANS FOR FUTURE PERIODS
All the following concerts will be performed at St Peter’s Church, Berkhamsted unless otherwise stated.
February 2026: Come and Sing – Faure Requiem and Zadok the Priest
April 2026: Spring Concert – Brahms German Requiem and Mozart Serenade No.6 for Strings
Summer Tour 2026 – This will be held in the Netherlands and plans are well under way.
September 2026 – A joint concert with Chorleywood Choral Society presenting the Tour music to our local audience. December 2025 – Christmas concert. Music to be confirmed.
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 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
Berkhamsted Choral Society – registered charity no. 274462 - 4 -
For the year ended 31 December 2025
BOARD OF TRUSTEES' REPORT
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.
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 continued to be held in an interest bearing account with Redwood.
FINANCIAL REVIEW
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, particularly for larger concerts. 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
The Society achieved a surplus of £6,976 in the year ended 31 December 2025 (2024 – deficit of £4,225), increasing total funds at the year-end to £35,315 (31 December 2024 - £28,339).
Of the total funds held at year end £33,006 (31 December 2024 - £26,055) 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 preparing these financial statements, the trustees are required to:
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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,
Berkhamsted Choral Society – registered charity no. 274462
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BOARD OF TRUSTEES' REPORT For the year ended 31 December 2025
- 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 second edition effective 1 January 2019.
This report was approved and authorised for issue by the Board of Trustees on 25 May 2026 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 2025
I report to the Trustees on my examination of the accounts of Berkhamsted Choral Society (Charity number 274462) for the year ended 31 December 2025 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:
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examine the accounts under section 145 of the Charities Act;
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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,
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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:
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accounting records were not kept in respect of the Society as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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: 10 June 2026
Enaid Accountancy Ltd Platform 10 Engine Room Hood Road Barry CF62 5QL
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 2025
----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Year ended Year ended Year ended Year ended
31 Dec 2025 31 Dec 2025 31 Dec 2025 31 Dec 2024
Notes £ £ £ £
Income from:
Donations 2 21,432 - 21,432 19,449
Charitable activities 3 16,723 65,142 81,865 70,556
Investments 396 - 396 -
Total income 38,551 65,142 103,693 90,005
Expenditure on:
Charitable activities:
Rehearsals 4 & 5 16,544 - 16,544 19,520
Concerts 4 & 5 15,056 900 15,956 21,146
Tour 4 & 5 - 64,217 64,217 53,564
Total expenditure 31,600 65,117 96,717 94,230
Net income/(expenditure) 6,951 25 6,976 (4,225)
Transfer between funds 12 - - - -
Net movement in funds 6,951 25 6,976 (4,225)
Reconciliation of funds:
Total funds brought forward 12 & 13 26,055 2,284 28,339 32,564
Total funds carried forward 12 & 13 33,006 2,309 35,315 28,339
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The notes on pages 10 to 23 form part of the financial statements.
Berkhamsted Choral Society – registered charity no. 274462
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BALANCE SHEET As at 31 December 2025
| 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 |
£ 11,462 37,288 |
Total funds | £ 10,324 28,792 39,116 (10,777) |
Total funds 31 Dec 2024 £ 28,339 |
|---|---|---|---|---|
| 31 Dec 2025 | ||||
| £ 35,315 |
||||
| 48,750 (13,435) |
||||
| 33,006 | 26,055 | |||
| 35,315 | 28,339 | |||
| 2,309 33,006 |
2,284 26,055 |
|||
| 35,315 | 28,339 |
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 25 May 2026 and signed on their behalf by:
Isobel Marsh
Chair
Berkhamsted Choral Society – registered charity no. 274462
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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025
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 2025, 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 2025 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 2025
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 2025
2. INCOME FROM DONATIONS
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Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Dec 2025 31 Dec 2025 31 Dec 2025
£ £ £
-
Membership fees including Gift Aid 19,534 19,534
Other donations 1,898 - 1,898
21,432 - 21,432
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
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Berkhamsted Choral Society – registered charity no. 274462 - 12 -
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2025
3. INCOME FROM CHARITABLE ACTIVITIES
----- Start of picture text -----
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Dec 2025 31 Dec 2025 31 Dec 2025
£ £ £
Income from BCS concerts (see note 6) 13,123 900 14,023
Share of income from joint events
-
with CCS (see note 8) 2,680 2,680
Sale and hire of music and resources 449 - 449
Other 471 - 471
Total income from regular activities 16,723 900 17,623
-
Income from annual tour (see note 7) 64,242 64,242
16,723 65,142 81,865
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
Hire of resources 484 - 484
Total income from regular activities 16,200 500 16,700
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Income from annual tour (see note 7) 53,856 53,856
16,200 54,356 70,556
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Berkhamsted Choral Society – registered charity no. 274462
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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025
4. TOTAL EXPENDITURE
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Direct Indirect Total
costs costs expenditure
Year ended Year ended Year ended
31 Dec 2025 31 Dec 2025 31 Dec 2025
£ £ £
Rehearsals 14,947 1,597 16,544
Concerts 14,359 1,597 15,956
Tour 63,942 275 64,217
93,248 3,469 96,717
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
----- 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 2025 31 Dec 2024 £ £ 706 330 458 539 |
|---|---|
| Prior year PRS fees Prior year venue hire Independent examiner's fee Finance system Making Music subscription |
- 532 - 610 990 990 563 563 411 392 |
| Insurance | 289 283 |
| Other | 52 430 3,469 4,669 |
Berkhamsted Choral Society – registered charity no. 274462
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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025
5. CHARITABLE ACTIVITIES
| Unrestricted Funds Year ended 31 Dec 2025 £ Rehearsals Direct costs 14,947 Indirect costs 1,597 Total rehearsal costs 16,544 Concerts Direct costs 13,459 Indirect costs 1,597 Total concert costs 15,056 Tour Direct costs - Indirect costs - Total tour costs - Total charitable expenditure 31,600 |
Unrestricted Funds Year ended 31 Dec 2025 £ Rehearsals Direct costs 14,947 Indirect costs 1,597 Total rehearsal costs 16,544 Concerts Direct costs 13,459 Indirect costs 1,597 Total concert costs 15,056 Tour Direct costs - Indirect costs - Total tour costs - Total charitable expenditure 31,600 |
Restricted Total Funds Funds Year ended Year ended 31 Dec 2025 31 Dec 2025 £ £ - 14,947 - 1,597 - 16,544 900 14,359 - 1,597 900 15,956 63,942 63,942 275 275 64,217 64,217 65,117 96,717 |
|---|---|---|
| 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 2024 £ 17,323 2,197 19,520 18,449 2,197 20,646 - - - 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 |
Berkhamsted Choral Society – registered charity no. 274462
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For the year ended 31 December 2025
NOTES TO THE FINANCIAL STATEMENTS
6. BERKHAMSTED CHORAL SOCIETY CONCERTS
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Total
April Come and 2025 Funds
2025 Sing Christmas Year ended
Concert Mar-25 Concert 31 Dec 2025
£ £ £ £
Ticket sales 2,994 1,872 6,324 11,190
Refreshments 465 304 654 1,423
Grant income and donations 500 900 10 1,410
Total income 3,959 3,076 6,988 14,023
Professional musicians' fees 4,138 759 2,966 7,863
Workshop (net of CCS contribution) 45 - - 45
Venue hire 750 544 590 1,884
Music hire - - 75 75
Printing 211 106 278 595
Refreshments 175 - 201 376
Other 853 - 876 1,729
Total direct costs 6,172 1,409 4,986 12,567
Surplus/(deficit) (2,213) 1,667 2,002 1,456
Total
April Come and 2024 Funds
2024 Sing Christmas Year ended
Concert Oct-24 Concert 31 Dec 2024
£ £ £ £
Ticket sales 4,149 1,387 5,680 11,216
Programme advertising & sales 91 - - 91
Refreshments 759 200 913 1,872
Grants - 500 10 510
Total income 4,999 2,087 6,603 13,689
Professional musicians' fees 7,414 708 4,134 12,256
Workshop (net of CCS contribution) - - 368 368
Venue hire 470 794 575 1,839
Music hire - - 379 379
Printing 363 110 439 912
Refreshments 148 - 269 417
Other 839 - 428 1,267
Total direct costs 9,234 1,612 6,592 17,438
Surplus/(deficit) (4,235) 475 11 (3,749)
----- End of picture text -----
Berkhamsted Choral Society – registered charity no. 274462
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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025
7. ANNUAL TOUR
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Latvia Flanders
2025 2024
£ £
Income from participants 64,242 53,475
Other income - 381
Total income 64,242 53,856
Accommodation and travel 55,483 46,324
Professional musicians' fees 4,990 5,331
Venue hire 150 -
Printing - 83
Music hire - 241
Other 3,319 1,310
Total direct costs 63,942 53,289
Contribution to indirect costs 275 275
Surplus/(deficit) 25 292
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Berkhamsted Choral Society – registered charity no. 274462
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For the year ended 31 December 2025
NOTES TO THE FINANCIAL STATEMENTS
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. In 2024 the share has been 60:40 but reverted back to 50:50 in the current year.
The complete results of these events are shown in the first table below; the second table shows the BCS outcome.
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100%
September Funds
Concert Year ended
2025 31 Dec 2025
£ £
Ticket sales 4,799 4,799
Refreshments 561 561
Total income 5,360 5,360
Professional musicians' fees 1,752 1,752
Venue hire 650 650
Printing 392 392
Refreshments 373 373
Other 417 417
Total direct costs 3,584 3,584
Surplus/(deficit) 1,776 1,776
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The following table shows the BCS outcome:
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BCS
September proportion
Concert of funds
2025 Year ended
50% 31 Dec 2025
£ £
Ticket sales 2,400 2,400
Refreshments 281 281
Total income 2,680 2,680
Professional musicians' fees 876 876
Venue hire 325 325
Printing 196 196
Refreshments 187 187
Other 209 209
Total direct costs 1,792 1,792
Surplus/(deficit) 888 888
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Berkhamsted Choral Society – registered charity no. 274462
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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025
The complete results of the joint events in the prior year are:
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100%
September Funds
Concert Year ended
2024 31 Dec 2024
£ £
Ticket sales 3,720 3,720
Refreshments 491 491
Total income 4,211 4,211
Professional musicians' fees 1,200 1,200
Venue hire 470 470
Printing 359 359
Refreshments 153 153
Other 15 15
Total direct costs 2,197 2,197
Surplus/(deficit) 2,014 2,014
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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 Other Total direct costs Workshop (net of CCS contribution) Surplus/(deficit) |
BCS September propoertion 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
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NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2025
9. DEBTORS AND PREPAYMENTS
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Total Total
31 Dec 2025 31 Dec 2024
£ £
Trade debtors 480 -
Prepayment - tour costs 9,450 9,450
Prepayment - other 1,532 874
11,462 10,324
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10. CASH AT BANK AND IN HAND
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Total Total
31 Dec 2025 31 Dec 2024
£ £
Main account 24,258 16,471
Joint account - 440
Tour account 2,980 1,881
Redwood reserves account 10,000 10,000
Petty cash 50 -
37,288 28,792
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Berkhamsted Choral Society – registered charity no. 274462 - 20 -
For the year ended 31 December 2025
NOTES TO THE FINANCIAL STATEMENTS
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
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Total Total
31 Dec 2025 31 Dec 2024
£ £
Deferred tour revenue 10,400 9,600
Other deferred revenue 1,415 -
Due to Chorleywood Choral Society - 187
Trade creditors 630 -
Accruals 990 990
13,435 10,777
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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.
Other deferred revenue consists of grants and memberships received in advance for 2026.
Berkhamsted Choral Society – registered charity no. 274462 - 21 -
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025
12. ANALYSIS OF CHARITY FUNDS
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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 2025 31 Dec 2025 31 Dec 2025 31 Dec 2025 31 Dec 2025
£ £ £ £ £
Unrestricted funds
General funds 26,055 38,551 (31,600) - 33,006
Unrestricted funds 26,055 38,551 (31,600) - 33,006
Restricted funds
Tour fund 2,284 64,242 (64,217) - 2,309
Come and Sing - 900 (900) - -
Restricted funds 2,284 65,142 (65,117) - 2,309
Total funds 28,339 103,693 (96,717) - 35,315
----- End of picture text -----
All Society funds are unrestricted apart from the tour funds and the £900 grant received to support the Come and Sing event in March 2025 (2024: £500 for the Come and Sing event in October 2024).
| Unrestricted funds General funds Unrestricted funds Restricted funds Tour fund Come and Sing Restricted funds Total funds |
Balance brought forward Year ended 31 Dec 2024 £ 30,572 30,572 1,992 - 1,992 32,564 |
Income in the period Year ended 31 Dec 2024 £ 35,649 35,649 53,856 500 54,356 90,005 |
Expenditure in the period Year ended 31 Dec 2024 £ (40,166) (40,166) (53,564) (500) (54,064) (94,230) |
Transfer between funds Year ended 31 Dec 2024 £ - - - - - - |
Balance carried forward Year ended 31 Dec 2024 £ 26,055 26,055 2,284 - 2,284 28,339 |
|---|---|---|---|---|---|
Berkhamsted Choral Society – registered charity no. 274462
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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
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Unrestricted Restricted Total
Funds Funds Funds
31 Dec 2025 31 Dec 2025 31 Dec 2025
£ £ £
Current assets 36,041 12,709 48,750
Current liabilities (3,035) (10,400) (13,435)
33,006 2,309 35,315
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
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14. TRUSTEE REMUNERATION
During the period, no Trustee received any remuneration (2024 - £Nil). No members of the Board of Trustees received reimbursement of
expenses (2024 - £Nil) for acting in their role as a Trustee.
15. RELATED PARTY TRANSACTIONS
There were no related party transactions during the current period (2024 - £Nil).
Berkhamsted Choral Society – registered charity no. 274462
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