2022-08-31-accounts - North London Chorus

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north london chorus

TRUSTEES’ ANNUAL REPORT AND ACCOUNTS

Year ended 31st August 2022

Registered Charity No. 277544

Trustees’ Annual Report for the year ended 31st Aug 2022

Objectives and Activities

Reference and Administration details

Charity Name: North London Chorus

Registered Charity Number: 277544

Principal Address: 31 Meadow Place, London SW8 1XZ

Trustees & Elected Committee Members: Gary Bilkus (Chair), Alison Salisbury (Hon Secretary), Alan Chandler (Hon Treasurer), Shaun Davies, Abigail Dolan, Lucy Ellis, Vicky Faure-Walker, Kate Hodgkin, David Stone

Co-opted Committee Members: None

Musical Director: Murray Hipkin (also present at Committee)

Committee Members for part of choir year: Judith Schott, Sue Heaney, Yoav Landau Pope, Ainsley McArthur (who all stood down at the last AGM of 2nd December 2021), Naomi Weber (to 14th January 2022)

Principal Bankers: CAF Bank Limited, 25 Kings Hill Avenue, Kings Hill, West Mailing, Kent, ME19 4JQ

Independent Examiner: Chaweevan Williams FCCA, Verdant Accountants Limited

Structure, Governance and Management

Governing Document

Constitution as amended 25[th] January 2018.

Organisational Structure

The Chorus is managed by a committee as detailed above. All members of the Committee are elected by the Chorus at its Annual General Meeting and hold office until the following AGM. All Committee members offer their services on a voluntary basis. The Chorus employs no staff but contracts for the services of the Musical Director and Accompanist. The Chorus is not connected to other charities. New Trustees / Elected Committee Members are recruited within the ranks of the choir and are encouraged to stand for Committee at the AGM. According to the Constitution, a maximum of 6 out of 10 Committee Members can remain without standing for re-election the following year. This encourages rotation of membership and “new blood” within the ranks of the Committee. All elected Committee members are Trustees also.

In accordance with the Constitution, the Chorus aims to promote, develop and maintain the public’s appreciation and education in the art and science of music. Focusing on choral music, it performs concerts, and holds workshops for its members. In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance on public benefit and fee charging. The Chorus relies on income subscriptions to cover its operating costs. In setting the level of subscriptions, the trustees give careful consideration to the accessibility of the Chorus for those on low incomes and in these circumstances reduced subscriptions are available.

North London Chorus is a Public Benefit Entity and as such is committed to enabling as many people as possible to benefit through choir membership, participation in workshops and concert attendance. To this end, a varied programme of music is undertaken to appeal to as wide an audience as possible. The Trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Charity Commission. More specific details of our activities, which benefit the public, can be found in our Musical Director’s and Chair’s reports.

These objectives remain the same for the coming year.

Financial Position

The Financial Statements and accompanying notes on pages 6-10 give a detailed account of the main drivers of the finances of the Chorus. In summary, we started the year with net assets of £14,423 and ended with £6,312 making a deficit of £8,111. The Committee managed the reserves in accordance with the policy described below, through careful cost control, realistic concert budgets and contributions from outside and within the choir. The net resources carried forward at 31 August 2022 represent a sufficient level of reserves. The Committee continues to monitor reserve levels carefully as we cross into the new financial year.

Reserves Policy

Reserves are needed to bridge the gap between the spending and receiving of resources, to cover other costs including unplanned emergency cancellation of concerts at short notice resulting in costs but no revenue and to fund new developments as agreed by the Trustees, from time to time. The Trustees' policy is thus to ensure normal expenditures are matched by a sufficient level of income and that an appropriate level of reserves is maintained to enable the Chorus to function, to allow for unforeseen contingencies and to fund new initiatives to develop its work in accordance with its aims and objectives in a manner that does not present undue risk to the choir's financial position. The Trustees will act to increase the level of reserves where significant expenditure or increased risks are foreseen.

Chair’s Annual Report

Sept 2021 – Aug 2022

This was my first time in the role of NLC Chair, and I have to start with a massive thanks to Judith Schott my predecessor for her support in getting me up to speed, and for the tremendous amount of work she had put into the documentation of our processes and activities. I’d also like to thank my fellow committee members, several of whom were new to the role, and other choir members who take on the many tasks needed to keep things running smoothly.

This year saw NLC finally returning to a full schedule of activity after almost two years of Covid and the resulting limited opportunity to sing together.

Our November concert marked a welcome return to singing in public, and was a special event as it featured a collaboration with Finchley Children's Music Group under the direction of Grace Rossiter. We compensated for the need to socially distance our seating by performing two versions of the concert, an informal afternoon performance with a child-friendly atmosphere, and a more traditional evening one.

Nevertheless, it is clear that NLC remains a vibrant and engaged community and is well placed to move forward.

Gary Bilkus, Chair - January 2023

Postscript:

It is with sadness that I record the deaths of long-standing members Tony Shelton and Marian Bunzl after the end of the choir year, but before the AGM. It was decided to recognise their major contributions to NLC by dedicating a concert to each of them.

Our other concerts in March and July saw a return to our normal evening-only arrangements, and each was an enjoyable and successful event, thanks as always to Musical Director Murray Hipkin for his musical and organisational efforts.

There were of course a few challenges:

We had to deal with the disruption caused by St James’ roof work, which meant that a significant portion of the church was blocked off and unavailable for audience seating, and this, combined with a degree of Covid-related reduced seating in November 2021 meant that our box-office takings throughout the year were lower than usual. I’m pleased to report that the work is now complete, although some changes to the layout inside the church has permanently robbed us of a number of seats in the central aisle.

Choir membership is significantly down as some who dropped out during the pandemic decided not to return. We have already had some success in attracting new members, thanks in particular to Lucy Ellis in publicity, and Vicky Faure-Walker in organising our new member pipeline, but we remain below strength.

And the increasing impact of the economic situation and the inflationary environment has started to make itself felt.

Musical Director’s Review (2021/22 Season)

When planning our first live performance following the Covid 19 pandemic, in November 2021, the saying “necessity is the mother of invention” came to mind. I had long wanted to follow the example of ENO and the National Theatre, among others, and give an informal performance that could be enjoyed by families, people with dementia (for example) and those living with other life-changing conditions that might otherwise prevent them from enjoying live music, partly because of the artificial protocols that have built up regarding concert etiquette.

Musical Director’s Review (2021/22 Season)

Although, as the Chair remarks, membership during this season was lower than pre-pandemic levels, this was an exceptionally successful season, all things considered, and I am extremely grateful to all who made it possible.

Murray Hipkin - Musical Director, January 2023

When it became clear that it would once again be possible to perform to a live audience, but with significantly reduced capacity, this seemed to me to be the obvious thing to do, so we performed our programme featuring Britten’s St Nicolas and Parry’s I was glad twice. Once informally, with spoken introductions and accessible printed material, then again in the evening more formally and with the addition of an extra piece, Mendelssohn’s Verleih uns Frieden. The experiment was a great success - the afternoon was particularly well-supported – and I hope that it is something that we can repeat in the future.

Rehearsals were complicated by the need for a larger space, to fulfil Covid safety precautions, so we met at St James’ Church for part of the term, and I am particularly grateful for the deputies who stood in for myself and of our accompanist, Catherine Borner, on occasions, as necessary.

Rehearsals for our spring concert continued at our usual rehearsal venue, Martin School, although we continued to provide streaming via Zoom for anyone who tested positive for Covid or who was shielding. The Brahms Requiem in April 2022 was a significant step in our journey back to “normality” and was well-received by our audience and much enjoyed by the choir, many of whom were singing the piece for the first time.

The season ended with a larger-scale concert of Cherubini, Bach and Mendelssohn, which, although budgeted cautiously (there was only one soloist) felt like the beginnings of a return to form, and my slightly courageous choice of two lesser-known choral pieces was vindicated by the audience reaction and the engagement of the choir’s membership during rehearsals and performance.

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The Statement of Financial Activities details the expenditure incurred and revenues received by the Chorus during the year to 31 August 2022.

The total expenditure incurred by the Chorus during the year was £39,174. Of that amount £18,339 was spent on rehearsals and administration and £20,835 on concerts. Income during the year was £31,063. Of this, £17,761 was from subscriptions related income, £11,351 from concerts and concert-specific funding and £1,951 from fundraising and sponsorship. £3,071 of Income tax recovered on deeds of covenant was included within the subscriptions related income; all relevant Gift Aid had been claimed from HMRC by the year end.

Professional fees for rehearsals include the cost of our Musical Director, Accompanist and Vocal Consultants.

Administration costs include £600 for video production to be used in publicity, £452 for local advertising to recruit new members, £278 for the costs of accounting software, a fee of £250 for the Independent Examination of the accounts, and £200 to place a banner on the railings of Martin School to advertise the choir, as well as a range of other smaller expenses to support the running of the choir.

Depreciation of £60 represents the annual allocation of the cost of our assets (amplifier and transparent banner), spread over their estimated periods of use.

Of the £11,351 concert revenues for this year, £9,513 was generated from ticket sales, £904 from programme sales, £615 from programme advertising revenue and £319 from the bar. Ticket sales were not as high as previous years (when concerts took place) as St James Church had reduced capacity due to internal building works.

The majority of the £13,819 professional fees for concerts relates to orchestra fees (£7,710). The type of costs in “concerts – other costs” have always included a small crew at the venues to help with the heavy lifting (humpers) and extra choral support (bumpers) as well as our licence to operate a bar. In addition this year, this category included a choirmaster fee and chaperone fee regarding the Finchley Children’s Music Group who performed with NLC at its Winter 2021 concert.

Other donations of £243 relate general donations from various members to support the choir. The Friends of NLC initiative brought in net revenue of £458.

The Chorus gratefully acknowledges receipt of £1,250 from its ongoing sponsors Goodman Jones and Nimrod Capital.

The Balance Sheet lists the Chorus’s assets and liabilities as at the close of the financial year on 31 August 2022.

Fixed Assets

The Chorus owns a Yamaha keyboard, some stage lighting, a conductor’s stand, an amplifier and a transparent banner. These assets are included in the balance sheet at cost less accumulated depreciation.

Current Assets

Amounts recoverable by NLC is £83 relate to small amounts owed to NLC at the year end. The previous year’s larger number contained £500 relating to sponsorship income outstanding and £3,750 for Gift Aid yet to be claimed - which were received during the financial year.

Current Liabilities

Amounts payable by NLC of £2,336 are made up of £2,086 raised for a specific future concert via Murray Hipkin’s 60th birthday fund (including Gift Aid) and £250 of accruals for expenses attributed to the financial year, but not billed by year end.

Net Resources

The Committee aims to maintain a level of net resources in accordance with the policy described in the Trustees’ report. The net resources carried forward at 31 August 2022 of £6,312 represent a sufficient level of reserves. The Committee continues to monitor reserve levels carefully as we cross into the new financial year.

Approved by the Committee on 10th January 2023 and signed on its behalf by

Alan Chandler (FCCA) Treasurer

Notes to the Accounts

Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with
the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Going concern

The Trustees consider that there are no material uncertainties about the North London Chorus’s ability to continue as a going concern. There are no material uncertainties affecting the current year’s accounts.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. There have been no changes in approach compared to last year.

Accounting Policies

2.1 Income

a) Recognition of income

These are included in the Statement of Financial Activities (SoFA) when:

the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.

b) Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Notes to the Accounts (continued)

Accounting Policies (continued)

2.2 Expenditure and Liabilities

a) Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

b) Deferred income

No material item of deferred income has been included in the accounts.

c) Creditors

North London Chorus has creditors which are measured at settlement amounts less any trade discounts.

d) Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

2.3 Assets

a) Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year, and cost at least £100. They are valued at cost.

The depreciation rates and methods used are disclosed in note 5.

b) Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Analysis of Income

All income received was unrestricted.

Details of certain items of expenditure

Independent examiner’s fees were £250.

Notes to the Accounts (continued)


s to the Accounts (continued)
Fixed Assets
Details		Year			Cost or	Additions		Total	cost	Accumulated	Net	book		Depreciation	Accumulated	Net book
		purchased		valuation b/f						depreciation	value	at start		in year	depreciation	value at year
										brought fwd	year			(straight line	carried fwd	end
														basis)
Yamaha Keyboard		2012			£1,305			£1,305		£1,305	£0			£0	£1,305	£0
Stage lighting		2015			£182			£182		£182	£0			£0	£182	£0
Conductor’s stand		2017			£112			£112		£112	£0			£0	£112	£0
Amplifier		2020			£119			£119		£30	£89			£30	£60	£59
Transparent banners		2020			£120			£120		£30	£90			£30	£60	£60
Total					£1,838	£0		£1,838		£1,659	£179			£60	£1,719	£119
Debtors and prepayments
e comprise of	amounts recoverable by NLC and prepayments and are disclosed separately on the face of the balance												sheet.
Creditors and accruals
e comprise of	amounts payable by NLC and are disclosed					separately	on the face of the balance sheet.
Cash at bank and in hand
comprises of only cash at bank			and in hand as North London Chorus holds no short						term cash investments or short term deposits.
Transactions with trustees and related parties

5. Fixed Assets

Debtors and prepayments

These comprise of amounts recoverable by NLC and prepayments and are disclosed separately on the face of the balance sheet.

Creditors and accruals

These comprise of amounts payable by NLC and are disclosed separately on the face of the balance sheet.

Cash at bank and in hand

This comprises of only cash at bank and in hand as North London Chorus holds no short term cash investments or short term deposits.

Transactions with trustees and related parties

a) Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

b) Trustees’ expenses

No trustee expenses have been incurred.

c) Transaction(s) with related parties

There have been no related party transactions in the reporting period.

INDEPENDENT EXAMINER’S REPORT

Report to the trustees of North London Chorus Charity no. 277544.

I report to the trustees on my examination of the accounts of the above Charity for the year ended 31 August 2022 which are set out on pages 6-10.

Respective responsibilities of trustees and examiner

The charity’s trustees 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 Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

(1) I have completed my examination. I confirm that no material matters have come to my attention which in connection with the examination which gives me cause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts do not accord with the accounting records.
the accounts did 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.
(2) 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.

Chaweevan Williams FCCA

Date: 16[th] January 2023

Verdant Accountants Chartered Certified Accountants 167 Clarence Avenue, New Malden, Surrey KT3 3TX