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2025-07-21-accounts

HERTFORD CHORAL SOCIETY

Trustees’ Annual Report

for

Year ended 21st July 2025

Charity Name: Hertford Choral Society Registered Charity Number: 276220

Principal Address: 7 Cedar Road, Enfield, EN2 0TH

HERTFORD CHORAL SOCIETY

Trustees’ Annual Report for the year ended 21 July 2025

Trustees

The Officers and Trustees in post at 21 July 2025 are listed below:

Ms Trish Galloway Chair 29 April 2019, Chair 2 July 2019 Ms Kathie Painter Treasurer 12 May 2012 Ms Christine Muskett Secretary 10 January 2022, Secretary 22 February 2022 Ms Anne Kimpton Trustee 9 May 2022 Mr Simon Bedford Trustee 4 July 2023 Mr Paul Attridge Trustee 25 June 2024

Other Officers and Trustees who served during the year are listed below:

None

Musical Director

The Society’s Musical Director is Dr Manvinder Rattan.

Independent Examiner

Anne McGeachin, 14 Ware Park Manor, Ware Park, Hertford, SG12 0DX

Bankers

HSBC COIF Charity Funds 36 Fore Street CCLA Investment Management Ltd Hertford 80 Cheapside Herts, SG14 1BS London EC2V 6DZ

Section A: Structure, Governance and Management

The Society is an unincorporated association governed by a constitution last amended on 25 June 2013. Overall responsibility for the management of all aspects of the Society’s affairs and control of finances is undertaken by the Board of Trustees. Trustees are elected by the membership.

Section B: Objects

The objects of the Society, as written in the constitution, are to advance, develop and maintain education in, and appreciation of, the art and science of music in all its aspects by any means the Trustees see fit, including through the presentation of public concerts and recitals.

The Society’s mission is to make high quality choral singing an accessible and enjoyable experience for the people of Hertford and beyond, whether as members of the Society, as singers who are not members of the Society, as audience or participating in some other way. High standards are achieved through regular rehearsals led by the Society’s Musical Director and Accompanist, and by involving professional musicians in our various musical activities.

2

HERTFORD CHORAL SOCIETY

Trustees’ Annual Report for the year ended 21 July 2025

Having regard to the Charity Commission’s guidance on public benefit , the Society presents regular public concerts, featuring a wide range of music. In addition, singing activities open to non-members, such as its annual workshop and other smaller group singing. Full time students under 30 are offered concessionary ticket prices.

The Society remains a non-auditioned, community choir and continues to offer financial support to those who would otherwise feel unable to join. The Society continues its policy of encouraging new members by offering a first term’s membership for a nominal fee of £20, while under-30s pay £60 for the season. The full annual subscription for the season 2024-25 was £275, with no change for the season 2025-26. The Society also offers a range of singing opportunities open also to non-members which are self-funding and may also have other conditions depending on the specific activity.

The Society appointed a Conducting Fellow again for the season, as well as Choral Scholars, to enrich the musical experience for singers, audience and musicians alike.

Section C: Activities

Rehearsals were held throughout the season on Tuesday evenings at Sele School, Hertford. An all-day workshop based around our work for the spring concert was held on 22 February 2025 at Presdales School, Ware where we were pleased to welcome other local singers.

HCS held its usual four concerts in All Saints’ Church Hertford. We were pleased to be joined for a second year by the choir of Benington C of E Primary School at our Christmas concert:

26 October 2024 Fauré_Requiem_, Nunes Garcia_Missa Pastoril_
14 December 2024
Christus Natus Est: McDowall,Christus Natus Est, with carols for
choir and audience
29 March 2025 F Mendelssohn,Elijah
25 June 2025 Music for choir and strings: Katy Lavinia Cooper_Twelve Trees_,
Ola Gjeilo_Sunrise Mass_

HCS also promotes smaller group singing, including non-members as well as members. The Hertford Chamber Choir is an auditioned choir which held concerts at St Mary’s Welwyn and St Peter’s Tewin. Events open to all included leading the singing for the Mayor’s Carols at the Castle in Hertford and holding a Singing Day in May at Hertford Prep (St Joseph’s in the Park).

3

HERTFORD CHORAL SOCIETY

Trustees’ Annual Report for the year ended 21 July 2025

Section D: Risk and Financial Review

The activities of the Society remain centred around the core of four concerts a season for the whole choral society, with many newer members enthusiastically involved alongside longerstanding members. Costs, while increasing, have been covered: membership and ticket income have held up well, while grants from East Herts and Hertford Town Councils and generous donations from individuals were received for which the Society is most grateful. The smaller group singing activities have strengthened, both musically and financially, so leading to a modest surplus; these activities are financially ring-fenced from the core activities, in line with the policy requiring self-funding for these activities, but the financial impact flows through to the financial results for the Society. Overall, the financial results for the year ending 21 July 2025, the Society showed a surplus of £7,416 (2024: deficit of £541). Total assets at 21 July 2025 amounted to £107,510 (2024: £100,093).

The impact of the pandemic is unprecedented and has resulted in a lingering impact on the Society’s risk exposure and financial position. The Trustees keep under review major risks which could affect the activities of the Society. The Society continues its policy of maintaining reserves to accommodate unforeseen circumstances and to provide a sound financial basis for the Society’s activities. Particular attention is paid to the setting of the budget to ensure that the Society is reasonably well placed to deal with adverse factors. Overall, based on the projected expenditure and information available to date, as well as the reserves available, the Society’s financial position is expected to remain sound.

Full accounts for the year and the Independent Examiner’s Report to the Trustees are attached.

Section E: Thanks and Appreciation

The Trustees gratefully acknowledge the active participation of the many members, as well as partners of members, the Friends of HCS, and the many ways in which help is provided at rehearsals, on concert and event days, and behind the scenes, without which the Society could not function.

The Trustees, and the Society as a whole, are pleased to have Manvinder Rattan as our Musical Director and thank him for his contribution through the season, and also extend our thanks to Tammas Slater our Accompanist, as well as Alex Hardy as Conducting Fellow and Choral Scholars Henry Liu and Zoe Nendick. The Society appreciates its close ties with All Saints’ Church Hertford, the Society’s principal concert venue with which it works in partnership to the benefit of performers, audience and Church members. The Society also appreciates its close links with Sele School Hertford, its primary rehearsal venue, as well as other local schools and churches.

Approved by the Board of Trustees on 13 January 2026 and signed on its behalf by

T Galloway

Trish Galloway, Chairman

4

Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trusteesl members of HERTFORD CHORAL SOCIETY On accounts for the year ended Charity no lif any) 21107125 276220 Set out on pages Respective The ¢harity'5 Iruslees are responsible for Ihe preparation of the aecounls. The responsibilities of charity's trustees consider that an audit is not required for this year under section trustees and examiner 144 of the Charities Act 2011 Ilhe Charities Act) and that an independent examination is needed. 11 is ry responsibility to.. examine the accounts under section 145 of the Charities Act. lo follow the procedure5 laid down in the general Directions given by the Charity Commission (under section 14515llbl of the Charities Act, and lo stsle whether parb"cular matters have come lo my attention. Basls of independent My examination was carried out in accordance with general Directions given by the examiner's statement Charity Commission. An examination includes a review of the a¢¢ounling records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideralion of any unusual items or disclosures in the accounts, and seeking explanations from the Iruslees conceming any such matters, The procedures vndertaken do not provide all the evidence that would be required in an audit. and consequently no opinion is given as lo whether the accounts present a 'ITue and fair, view and the report is limiled to those matters sel out in the stslement below. Independent In connection with my examination, no matter has come to my attention lolher than examiner's statement Ihal disclosed below'l 1. wh￿h give5 me reasonable cause lo believe that in, any material respect, the requirements.. to keep accounting records in accordance with section 130 of the Charities Act." and to prepare accounts which accord with the accounting records and Comply with the accounting requirements of the Charities Act have not been met," or 2. lo which, in my opinion, attention shoukl be drawn in order lo enable a proper understanding of the accounts to be reached. ' 14eas8 delete the words in the brnckets rfthey do not apply. Signed: Date: Name: ANNE MCGEACHIN Relevant professional qualificationls) or body lif any): Address: 14 Ware Park Manor. Ware Park. Hertford. SG12 ODX IER March 2012

Section B Disclosure Only complete if the examiner needs to highlight material problems. IER March 2012

Give here brief details of any items that the examiner wlshes to dtsclose. IER March 2012

Charity No
(if any)
276220
Period start date
22/07/2024
To
Period end
date
21/07/2025
CC17a
Hertford Choral Society
Annual accounts for the period
Charity No
(if any)
276220
Period start date
22/07/2024
To
Period end
date
21/07/2025
CC17a
Hertford Choral Society
Annual accounts for the period
Section A Statement of financial activities
Recommended
categories by activity
Details of own
analysis
Note
Incoming resources (Note 3)
Incoming resources from
generated funds
Voluntary income
S01
Activities for generating funds
S02
Investment income
S03
Incoming resources from
charitable activities
S04
Other incoming resources
S05
S06
Resources expended (Notes 4-8)
Costs of Generating Funds
Costs of generating voluntary
income
S07
Fundraising trading costs
S08
Investment management costs
S09
Charitable activities
S10
Governance costs
S11
Other resources expended
S12
S13
S14
S15
S16
S17
S18
S19
S20
S21
Total funds carried forward
Total funds brought forward
Net movement in funds
Net incoming/(outgoing) resources before
transfers
Gains and losses on investment assets
Gains and losses on revaluation of fixed assets
for the charity’s own use
Other recognised gains/(losses)
Net incoming/(outgoing) resources before
other recognised gains/(losses)
Gross transfers between funds
Total resources expended
Total incoming resources
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
-
-
-
-
-
36,375
-
-
36,375
34,563
1,773
-
-
1,773
1,652
2,724
-
-
2,724
2,800
25,028
-
-
25,028
57,093
-
-
-
-
-
S01
S02
S03
S04
S05
65,901
-
-
65,901
96,107
-
-
-
-
-
-
-
-
-
-
169
-
-
169
234
63
-
-
63
79
57,483
-
-
57,483
95,426
769
-
-
769
910
-
-
-
-
-
58,484
-
-
58,484
96,649
7,416
-
-
7,416
541
-
-
-
-
-
-
7,416
-
-
7,416
541
-
-
-
-
-
-
-
-
-
-
-
7,416
-
-
7,416
541
-
100,093
-
-
100,093
100,635
107,510
-
-
107,510
100,093

CC17a (Excel)

03/01/2013

1

Section B Balance sheet

Fixed assets
Tangible assets (Note 9)
Investments (Note 10)
Total fixed assets
Current assets
Stock and work in progress
Debtors (Note 11)
(Short term) investments
Cash at bank and in hand
Total current assets
Creditors: amounts falling due within
one year (Note 12)
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after
one year (Note 12)
Provisions for liabilities and charges
Net assets
Funds of the Charity
Unrestricted funds
Restricted income funds (Note 13)
Endowment funds(Note 13)
Total funds
Signed by one or two trustees on behalf of all
the trustees
Note
B01
B02
B03
B04
B05
B06
B07
B08
B09

B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
Unrestricted
funds
£
F01
3,171
-
-

Restricted
income
funds
£
F02
-
-
-
Endowment
funds
£
F03
-
-
-

Total this
year
Total last
year
£
£
F04
F05
3,171
-
-
-
-
-
3,171 - - 3,171
-
-
140
-
108,069
-
-
-
-
-
-
-
-
-
-
140
470
-
-
108,069
102,051
108,209 - - 108,209
102,520
3,870
2,427
3,870 - -
104,339 - - 104,339
100,093
107,510 - - 107,510
100,093
-
-
-
-
-
-
-
-
-
-
107,510 - - 107,510
100,093
107,510
-
- - 107,510
100,093
-
-
-
-
-
-
107,510 - - 107,510
100,093
Kathie Painter
Signature
Date of
approval
13/01/2026
K Painter
Print Name

CC17a (Excel)

03/01/2013

2

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 on the basis of historic cost (except that investments are shown at market value) in accordance with:

• and with*  Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

• and with the Charities Act.

[** except for the following].

Give details in this box if a different standard has been followed.

 if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

CC17a (Excel)

03/01/2013

3

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when: resources  the charity becomes entitled to the resources;  the trustees are virtually certain they will receive the resources; and  the monetary value can be measured with sufficient reliability. Incoming resources with Where incoming resources have related expenditure (as with fundraising or contract income) related expenditure the incoming resources and related expenditure are reported gross in the SoFA. Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Tax reclaims on donations Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to and gifts which they relate. Contractual income and This is only included in the SoFA once the related goods or services have been delivered. performance related grants Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the Gifts in kind amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. Donated services and These are only included in incoming resources (with an equivalent amount in resources facilities expended) where the benefit to the charity is reasonably quantifiable, measurable and material . The value placed on these resources is the estimated value to the charity of the service or facility received. The value of any voluntary help received is not included in the accounts but is described in the Volunteer help trustees’ annual report. Investment income This is included in the accounts when receivable. Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Governance costs Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of service conditions 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. Grants payable without These are only recognised in the accounts when a commitment has been made and there are performance conditions no conditions to be met relating to the grant which remain in the control of the charity. Support Costs 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. ASSETS Tangible fixed assets for use These are capitalised if they can be used for more than one year, and cost at least £500. They by charity are valued at cost or a reasonable value on receipt. Investments Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. Stocks and work in progress These are valued at the lower of cost or market value.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17a (Excel)

03/01/2013

4

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Activities for generating funds
Investment income
Incoming resources from
charitable activities
Voluntary income
This year
Last year
£
£
Subscriptions
23,310 21,354
Donations and grants
7,349 7,253
Gift Aid
5,716 5,956
- -
- -
Total 36,375 34,563
Self Help activities
1,773 1,652
- -
- -
- -
- -
Total 1,773 1,652
Bank interest
2,724 2,800
- -
- -
- -
- -
Total 2,724 2,800
Concert Income
14,947 13,716
Singing Events Income
9,517 42,677
Singing Day Income
564 700
- -
includes income which falls under the Tour
Operator Margin Scheme (TOMS), VAT Notice
709/5
- -
Total 25,028 57,093
Analysis

CC17a (Excel)

03/01/2013

5

Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts.

Investment
management costs
Costs of generating
voluntary income
Fundraising trading
costs
Governance costs
Charitable activities
This year
Last year
£
£
- -
- -
- -
- -
- -
- -
169 234
- -
- -
- -
- -
169 234
63 79
- -
- -
63 79
30,072 31,208
7,420 40,071
18,007 22,600
1,525 1,548
459 -
57,483 95,426
769 910
- -
- -
769 910
Self-help expenses
Total
Analysis
Total
Bank charges
Total
Concert costs
Singing Events costs
Rehearsal costs
Equipment, publicity and general costs
Total
includes costs which fall under the Tour Operator Margin
Scheme (TOMS), VAT Notice 709/5
Total
Insurance, Making Music membership, admin costs
Depreciation charge

CC17a (Excel)

03/01/2013

6

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Freehold land Freehold land Other land & Plant, Plant, Fixtures, Payments on Payments on Total
& buildings buildings machinery and
fittings and
account and
motor vehicles equipment assets under
construction
£ £ £ £ £ £
Balance brought - - - 22,030 - 22,030
forward
Additions - - - 3,630 - 3,630
Revaluations - - - - - -
Disposals - - - - - -
Transfers * - - - - - -
Balance carried - - - 25,660 - 25,660
forward
9.2 Accumulated depreciation and impairment provisions
**Basis SL or RB SL or RB SL or RB SL SL or RB
** Rate 8
Balance brought - - - 22,030 - 22,030
forward
Depreciation charge - - - 459 - 459
for year
Impairment provisions - - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers* - - - - - -
Balance carried - - - 22,489 - 22,489
forward
9.3 Net book value
Brought forward - - - - - -
Carried forward - - - 3,171 - 3,171

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

03/01/2013

7

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors Amounts falling due
within one year
Amounts falling due after
more than one year
Amounts falling due
within one year
Amounts falling due after
more than one year
Amounts falling due
within one year
Amounts falling due after
more than one year
Amounts falling due
within one year
Amounts falling due after
more than one year
This year Last year
This year
Last year
£ £
£
£
Trade debtors - - - -
Amounts due from subsidiary and associated
undertakings - - - -
Other debtors - - - -
Prepayments and accrued income 140 470.0 - -
Total 140 470 - -
Note 12 Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
12.1 Analysis of creditors
Amounts falling due
Amounts falling due after
within one year
more than one year
This year Last year
This year
Last year
£ £
£
£
Loans and overdrafts - - - -
Trade creditors 570 407 - -
Amounts due to subsidiary and associated
undertakings - - - -
Other creditors - - - -
Accruals and deferred income 3,300 2,020 - -
Total 3,870 2,427 - -

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

03/01/2013

8

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

28.1 Trustee remuneration and benefits

This

year

None of the trustees have been paid any remuneration or received any other benefits from

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal

Name of trustee
Legal
authorit
y (eg
order,
governi
ng
Remuner
ation
Pension
contribut
ion
Redundancy (including loss of office)/ex gratia
Other
TOTAL
£
£
£
£
£
- - - -
-
- - - -
-
- - - -
-
- - - -
-
Amounts paid or benefit value

Please give details of why Where an ex gratia

Last

year

None of the trustees have been paid any remuneration or received any other benefits from

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal

Name of trustee
Legal
authorit
y (eg
order,
governi
ng
Remuner
ation
Pension
contribut
ion
Redundancy (including loss of office)/ex gratia
Other
TOTAL
£
£
£
£
- - - -
-
- - - -
-
- - - -
-
- - - -
-
Amounts paid or benefit value

Please give details of why Where an ex gratia

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be No trustee expenses have been incurred (True or False) TRUE

Accommodation
-
Other (please specify):
-
Travel
-
Subsistence
-
Type of expenses reimbursed
This year
£
No trustee expenses have been incurred (True or False)
-
-
-
-
Last year
£
TRUE

Please provide the number of

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 This

year

There have been no related There have been no related There have been no related There have been no related party transactions in the reporting period (True or False) party transactions in the reporting period (True or False) party transactions in the reporting period (True or False) party transactions in the reporting period (True or False) TRUE
Name of
the
trustee
or
related
party

Relation
ship to
charity
Descript
ion of
the
transact
ion(s)
Amount Balance
at
period
end
Provision for bad debts at period end Amount
s
written
off
during
reportin
g period
£ £ £ £

In relation to the

For any related party,

Last

year

There have been no related There have been no related There have been no related There have been no related party transactions in the reporting period (True or False) party transactions in the reporting period (True or False) party transactions in the reporting period (True or False) party transactions in the reporting period (True or False) TRUE
Name of
the
trustee
or
related
party

Relation
ship to
charity
Descript
ion of
the
transact
ion(s)
Amount Balance
at
period
end
Provision for bad debts at period end Amount
s
written
off
during
reportin
g period
£ £ £ £

In relation to the

For any related party,