## **West Sussex Philharmonic Choir** **Report and Financial Statements** **For the Year Ended 31[st] July 2025** **West Sussex Philharmonic Choir** ## **FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 JULY 2025** |Contents|| |---|---| ||PAGE| |Legal and Administrative Information|1| |Independent examiner’s report|2| |Statement of Financial Activities|3| |Balance Sheet|4| |Notes to the Financial Statements|5 to 6| |Concert Results|7| **West Sussex Philharmonic Choir** ## **LEGAL AND ADMINISTRATIVE INFORMATION** Charity name West Sussex Philharmonic Choir Charity registration number 276763 Operational Address 8 Lambs Farm Close Horsham West Sussex RH12 4JZ Chairman S Gates Treasurer C Twaites Trust secretary E Watkins Trustees A Cauldwell S Gates G Frencher T George J Pestell D Smeaton P Stewart P Trantor C Twaites E Watkins Independent Examiner Paul Gresham FCA 20 Ashleigh Road Horsham West Sussex RH12 2LF Bankers Lloyds Bank plc PO Box 1000 Andover BX1 1LT [ 1 ] **West Sussex Philharmonic Choir** ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE WEST SUSSEX PHILHARMONIC CHOIR** I report to the trustees on my examination of the accounts of the West Sussex Philharmonic Choir (the Choir) for the year ended 31 July 2025. ## **Responsibilities and basis of report** As the charity trustees of the Choir, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Choir’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **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: 1. accounting records were not kept in respect of the Choir as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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. ## Paul Gresham Signed: Paul Gresham (Sep 2, 2025 15:12:03 GMT+1) Name: Paul Gresham FCA Relevant professional qualification or membership of professional bodies: Fellow of the Institute of Chartered Accountants in England and Wales Address: 20 Ashleigh Road, Horsham, RH12 2LF Date: 5 September 2025 [ 2 ] ## **West Sussex Philharmonic Choir STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st JULY 2025** |**INCOME**
Membership subscriptions
Patrons
Donations and grants
Fund Raising
50 Club
Gift Aid
Rehearsal refreshments
Workshop
Sales of goods
Music hire
Other
**Total incoming resources**
**EXPENDITURE**
Musical Director
Accompanists
Printing, Postage and Subscriptions
Room Hire
Depreciation
Website
Music and Glasses
Folders
Misc.
Donation to Chestnut Tree House
Donation to Air Ambulance Kent, Surrey and Sussex
**Total Expenditure**
**Net Surplus before concert results and**
**interest/bank fees**
Concert results
Bank interest receivable
Bank & Sum Up fees
**Net Surplus for the year**|Year Ended
Year Ended
Year Ended
31 July 2025
31 July 2024
31 July 2023
£
£
£
17,200
15,589
13,845
625
330
-
1,843
3,155
593
-
429
324
1,115
1,025
1,016
8,803
-
2,618
816
772
781
609
199
405
96
16
-
377
(54)
120
-
-
-| |---|---| ||31,484
21,461
19,702| ||7,228
6,020
5,330
4,301
4,010
3,444
456
321
383
2,809
2,396
2,158
60
75
94
259
-
-
836
-
-
75
-
-
226
170
139
-
438
-
373
-
-| ||16,623
13,430
11,548| ||14,861
8,031
8,154
(6,519)
(3,977)
(3,420)
299
317
175
(137)
(103)
(244)| ||8,504
4,268
4,665| [ 3 ] ## **West Sussex Philharmonic Choir** ## **BALANCE SHEET 31[st] July 2025** |Notes
**FIXED ASSETS**
Staging
**CURRENT ASSETS**
Stock
Debtors
Cash at Bank and in hand
**CREDITORS**
Amounts falling due within one year
5
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
Unrestricted funds
Restricted Funds
**TOTAL FUNDS**|2025
£
241
54
-
26,914
27,209
(700)
26,509
26,509
**26,509**
26,509
-
**26,509**|2024
£
302
42
-
18,180| |---|---|---| |||18,524
(520)
18,004| |||18,004| |||**18,004**| |||18,004
-| |||**18,004**| These accounts were approved by the trustees on 5 September 2025 ## Suzanne Gates Suzanne Gates (Sep 2, 2025 15:05:05 GMT+1) Mrs S Gates Chair & Trustee ## Caitlin Twaites Caitlin Twaites (Sep 1, 2025 18:59:25 GMT+1) Mrs C Twaites Treasurer & Trustee [ 4 ] **West Sussex Philharmonic Choir** ## **Notes to the Financial Statements** ## **1. Accounting Policies** The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year. ## a) Basis of accounting The financial statements have been prepared under the historical cost convention, as modified by the inclusion of fixed asset investments at market value, and in accordance with UK Generally Accepted Accounting Policies and the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005). ## b) Fund accounting Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. ## c) Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Investment income is included when receivable. ## d) Resources expended Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT and is reported as part of the expenditure to which it relates: Costs of generating funds comprise the costs associated with attracting voluntary income. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those of an indirect nature necessary to support them. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis. ## e) Fixed assets Fixed assets (excluding investments) are stated at cost less accumulated depreciation. The costs of minor additions are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life. [ 5 ] **West Sussex Philharmonic Choir** ## **2. Investment Income** |**Investment Income**||| |---|---|---| ||2025|2024| ||£|£| |Bank Interest Received|299|316| ## **3. Trustee Remuneration and Related Party Transactions** No trustee received any remuneration during the year. No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year. ## **4. Taxation** As a charity, West Sussex Philharmonic Choir is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988. ## **5. Creditors: Amounts Falling Due within One Year** ||2025|2024| |---|---|---| ||£|£| |Accruals and other creditors|700|520| The accruals and other creditors include payments due for the Spring 2023 concert of £350 and Autumn 2024 concert of £350. [ 6 ] ## **West Sussex Philharmonic Choir CONCERT INCOME & EXPENDITURE FOR THE YEAR ENDED 31 JULY 2025** |**INCOME**
Tickets
Raffle / Coach Seats
Programmes
Refreshments
**Total incoming resources**
**_Year ended 31 July 2024_**
**EXPENDITURE**
Conductor
Accompanist
Orchestra & soloists
Additional tenors
Printing
Venue
Coach hire
Licence
**Total expenditure**
**_Year ended 31 July 2024_**
**Net (Deficit)/surplus/for each**
**event**
**_Year ended 31 July 2024_**
Total Surplus/(deficit) for concerts
_Year Ended 31 July 2024_|**Gerontius**
**Autumn**
**Christmas**
**Spring**
**Summer**
£
£
£
£
£
352
2,660
2,385
3,920
1,170
1,380
-
405
-
-
-
470
-
539
359
-
215
266
303
172| |---|---| ||1,732
3,345
3,056
4,762
1,701| ||_-_
_2,573_
_1,424_
_2,789_
_-_| ||-
570
550
570
570
-
315
750
315
315
3,000
1,557
-
6,017
350
-
120
60
140
120
-
238
258
275
208
-
484
358
453
368
3,070
-
-
-
-
-
21
21
21
21| ||6,070
3,305
1,997
7,791
1,952| ||_-_
_6,261_
_1,045_
_3,419_
_-_| ||(4,338)
40
1,059
(3,029)
(251)
_-_
_(3,688)_
_379_
_(668)_
_-_
(6,519)
_(3,939)_| [ 7 ]