looki over tbe 20225 My first &ty u to py knte to CThris Roidand. tbe dM)tr's
accomtAntst for over half a (zntiry. aml to tl¥nk him for his (kdi(ated Iwd Work &ing that time. We
We hdd a lovely tBrty at end of the SUM teTm (Td we thank l)hil Gabrielle for kn5ting w) to
s fall. we Iwl sever21 wts ElliDg in,
and we are gratcful for their ¢tribrI(LI. We are DOW w pleased ro have wted Ale5sandro
AL¥kny of Muw. Wè forward to ]th aLLY)yying us ID bis flrJt c(wert iti November.
Our first concert of the 202&5 se)n thE Puuini M¢5s0 & Glwts. a wonderfolty exubewt WO by
a young compoler who alrely Showed ' for mel(M4y drama in this piece. We were joined by two
superb soloists who del¥hted w with some extra arils in the first klf. along with rne excellent
new repettoire- SullLYOn'S The Holy BArtb- akM)gde old favowites. ThaDk for ytyjr ptierKe
of Han 5 DIAt This is a difficuk wcvk: 7¢ u Ha1 at hts VirDN). the d1r,
Every year. Ldsingers for rtFertotTe ¥Je8, ad DvOrk.¥M4kn Dbas •FTearEdoD d list from mu]tiple
mcmber5 ofthe dDll. We pTea the work with >t folk SO in CzttK btd Jorne
wondcrfijl Sok from ¢yr dMw31 sdh)l•rs. The cztth.styk beer by the breweTS at St Mary'8
compkmented the mugic lnirablyl
Mewlelsyjlm's St exating aod Under.Ffo[rned WOTk- in as well a conttrt of Ba
of Britten's death with a FOrn of his St Nicolds. a new
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CAMDEN CHOIR
I report to the trustees on my examination of the accounts of Camden Choir for the year ended 31 August 2025 which are set out on pages 2 to 5.
Responsibilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’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 which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act or
-
the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination
to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jing Lu FCCA (Fellow Chartered Certified Accountant)
Honorary Independent Examiner
11[th] April 2026
1
CAMDEN CHOIR
STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) FOR THE YEAR ENDED 31 AUGUST 2025
| INCOME Subscriptions term - 34/39/37 + yr/16 (bursaries 0) Music hire/purchase Friends (18) & benefactors (10) Gift aided donations Gift aid tax refund Non gift aided donations Rehearsal interval refreshments Bank Interest Autumn Concert 18 11 2023 Christmas concert 16 12 2023 Spring Concert 18 03 2024 Summer Concert 22 06 2024 Misc. / collection for Unicef TOTAL INCOME EXPENDITURE Rehearsal costs - halls Rehearsal costs - IE & substitutes Rehearsal costs - Accompanists Rehearsal costs - Choral Scholars Music Costs Autumn concert 16 11 2024 Christmas concert 21 12 2023 Spring Concert 08 03 2025 Summer Concert 14 06 2025 General & Recruitment Expenses Making Music - sub & insurance Bank charges Contingencies / paid collection to Unicef TOTAL EXPENSES Surplus/deficit for the period Reserves b/fwd. 1 September 2024 Reserves at 31 August 2025 |
Unrestricted £ 10,816.66 1,362.68 1,120.00 555.00 3,987.24 300.00 1,555.00 900.71 2,384.00 1,201.88 1,838.25 1,243.18 0.00 27,264.60 3,112.00 4,555.00 2,090.00 0.00 1,212.24 7,113.18 1,829.98 7,192.98 2,093.37 1,213.20 566.00 73.50 0.00 31,051.45 -3,786.85 44,560.33 40,773.48 |
Restricted £ 9,260.00 9,174.00 18,434.00 3,915.00 440.00 440.00 440.00 440.00 5,675.00 12,759.00 5,914.40 18,673.40 |
Total 2025 £ 10,816.66 1,362.68 1,120.00 9,815.00 3,987.24 9,474.00 1,555.00 900.71 2,384.00 1,201.88 1,838.25 1,243.18 0.00 45,698.60 3,112.00 4,555.00 2,090.00 3,915.00 1,212.24 7,553.18 2,269.98 7,632.98 2,533.37 1,213.20 566.00 73.50 0.00 36,726.45 8,972.15 50,474.73 59,446.88 |
Unrestricted £ 9,650.00 1,332.55 1,040.00 381.20 3,937.58 11,351.80 1,530.00 867.54 1,712.48 1,179.49 1,949.08 1,138.65 393.12 36,463.49 2,611.00 4,390.00 0.00 0.00 1,230.06 8,042.47 1,576.55 1,931.97 2,226.15 1,073.51 564.12 63.75 393.12 24,102.70 12,360.79 32,199.54 44,560.33 |
Restricted Total 2024 £ £ 9,650.00 0.00 1,332.55 1,040.00 8,800.00 9,181.20 3,937.58 505.20 11,857.00 1,530.00 867.54 1,712.48 1,179.49 1,949.08 1,138.65 393.12 9,305.20 45,768.69 2,611.00 4,390.00 0.00 2,818.80 2,818.80 1,230.06 321.20 8,363.67 212.40 1,788.95 321.20 2,253.17 321.20 2,547.35 1,073.51 564.12 63.75 393.12 3,994.80 28,097.50 5,310.40 17,671.19 604.00 32,803.54 5,914.40 50,474.73 |
|---|---|---|---|---|---|
2024* - Accounts re-stated to separate restricted fund - Choral Scholars' Fund which started in 2024 season
2
CAMDEN CHOIR BALANCE SHEET AS 31 AUGUST 2025
| Note | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Current Assets | |||||
| Debtors | |||||
| - Music deposit | 688.95 | 688.95 | |||
| - Wine stock | 126.90 | 30.46 | |||
| - Gift aid tax refund | 3,987.24 | 3,937.58 | |||
| 4,803.09 | 4,656.99 | ||||
| Cash at bank | |||||
| - CAF Current a/c | 1,260.55 | 3,451.57 | |||
| - CAF Deposit a/c | 43,978.61 | 29,346.38 | |||
| - Scottish Widows - Deposit a/c | 18,000.00 | 18,000.00 | |||
| 63,239.16 | 50,797.95 | ||||
| Creditors: amounts falling due within one | |||||
| year | |||||
| - Deferred income - subs etc. | (6,659.00) | (2,663.90) | |||
| - Choir Weekend | (1,936.37) | (2,316.31) | |||
| (8,595.37) | (4,980.21) | ||||
| Net current assets | 59,446.88 | 50,474.73 | |||
| Total net assets | 59,446.88 | 50,474.73 | |||
| The funds of the charity | |||||
| Unrestricted funds | 4 &5 | 40,773.48 | 44,560.33 | ||
| Restricted funds | 5 | 18,673.40 | 5,914.40 | ||
| Total charity funds | 59,446.88 | 50,474.73 |
3
Camden Choir Concerts Report 2024/2025
| 16-Nov-24 | 16-Nov-24 | 21-Dec-24 | 21-Dec-24 | 08-Mar-25 | 08-Mar-25 | 14-Jun-25 | 14-Jun-25 | |
|---|---|---|---|---|---|---|---|---|
| SMVPH Puccini | etc. |
SMVPH Xmas | concert SMVPH | - Handel & | Schubert | SMVPH - Dvorak etc. | ||
| actual | budget | actual | budget | actual | budget | actual | budget | |
| Ticket sales | 2,024.00 | 2,121.00 | 951.88 | 987.00 | 1,458.25 | 1,460.00 | 923.18 | 1,000.00 |
| Programme sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | ||
| Refreshments | 360.00 | 360.00 | 250.00 | 251.00 | 280.00 | 330.00 | 220.00 | 200.00 |
| Other receipts/ prog adv | 0.00 | 0.00 | 0.00 | 0.00 | 100.00 | 100.00 | 100.00 | 0.00 |
| TOTAL INCOME | 2,384.00 | 2,481.00 | 1,201.88 | 1,238.00 | 1,838.25 | 1,890.00 | 1,243.18 | 1,200.00 |
| Orchestra | 3,781.50 | 3,782.00 | 0.00 | 0.00 | 2,471.50 | 1,941.00 | 0.00 | 0.00 |
| Soloists | 1,060.00 | 1,060.00 | 0.00 | 0.00 | 2,650.00 | 2,650.00 | 0.00 | 0.00 |
| Conductor | 1,300.00 | 1,300.00 | 900.00 | 900.00 | 1,300.00 | 1,300.00 | 900.00 | 900.00 |
| Organists / Pianists | 0.00 | 530.00 | 530.00 | 530.00 | 0.00 | 530.00 | 530.00 | 530.00 |
| Choral Scholars x 4 | 440.00 | 440.00 | 440.00 | 440.00 | 440.00 | 440.00 | 440.00 | 440.00 |
| Advertising | 36.60 | 41.00 | 18.00 | 18.00 | 32.10 | 32.00 | 0.00 | 30.00 |
| SMVPH Venue hire inc corkage | 255.00 | 255.00 | 210.00 | 210.00 | 252.00 | 255.00 | 261.00 | 210.00 |
| Printing - programmes | 76.99 | 77.00 | 52.00 | 52.00 | 92.50 | 110.00 | 100.49 | 80.00 |
| Printing posters & leaflets | 48.48 | 48.00 | 35.98 | 36.00 | 48.48 | 60.00 | 50.88 | 50.00 |
| Music costs - performers | 230.95 | 0.00 | 0.00 | 0.00 | 60.45 | 0.00 | 0.00 | 0.00 |
| Organ /piano hire | 0.00 | 60.00 | 60.00 | 60.00 | 30.00 | 60.00 | 60.00 | 60.00 |
| Staging costs / piano tuner | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 80.00 | 0.00 |
| Gifts | 45.00 | 45.00 | 0.00 | 30.00 | 98.89 | 93.00 | 75.00 | 30.00 |
| Van hire | 156.03 | 156.00 | 0.00 | 0.00 | 157.06 | 157.00 | 0.00 | 0.00 |
| Refreshment expenses | 122.63 | 209.00 | 24.00 | 104.00 | 0.00 | 126.00 | 36.00 | 110.00 |
| Miscellaneous | 0.00 | 0.00 | 0.00 | 50.00 | 0.00 | 50.00 | 0.00 | 50.00 |
| TOTAL EXPENSES | 7,553.18 | 8,003.00 | 2,269.98 | 2,430.00 | 7,632.98 | 7,804.00 | 2,533.37 | 2,490.00 |
| DEFICIT | -5,169.18 | -5,522.00 | -1,068.10 |
-1,192.00 | -5,794.73 | -5,914.00 | -1,290.19 | -1,290.00 |
| Sponsorship | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| NET DEFICIT | -5,169.18 | -5,522.00 | -1,068.10 |
-1,192.00 | -5,794.73 | -5,914.00 | -1,290.19 | -1,290.00 |
4
Notes to the Accounts for the year ended 31st August 2025
1. Principal accounting policies
- (a) Accounting convention
These accounts have been prepared on the basis of historic cost in accordance with Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005) and with Financial Reporting Standards for Smaller Enterprises (FRSSE).
- (b) Income recognition
Income from legacies and donations are included in the Statement of Financial Activities when received. Subscription income is included in the Statement of Financial Activities in the year to which it relates to.
- (c) Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT.
- (d) 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 Charity. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors.
2. Camden Choir Musical Weekend / Away-day
From 2014 to 2021 there was a specially designated account with CAF Bank to cover past Musical Weekends. A decision was taken to close this account to avoid extra bank charges. £1,850.73 was transferred on 2 September 2021, just after the start of the 2021/22 financial year. It was later decided to have an Away-day, rather than a full Weekend. The finances continued to be managed separately, though receipts and payments were within the main Camden Choir bank account, the Choir continuing to have a supervisory and safeguarding role. The Musical Weekend / Away-day figures, current reserves having decreased to £1,936.37 due to a small loss in July singing day in St Botolph’s, are presented in a separate account.
3. Bursary Fund
In November 2012 a new fund was set up by specific donations totalling £1,000 to replace the London Borough of Camden Bursary. This bursary is restricted to the support of singers with limited means. They no longer need to be residents of London Borough of Camden. It is treated as a special reserve to be used for individual bursaries. No bursaries were granted during the 2024/25 season.
4. Movements in fund
| Unrestricted Funds Restricted funds Total Funds |
At 1 September 2024 £ 44,560.33 5,914.40 50,474.73 |
Incoming Resources £ 27,264.60 18,434.00 45,698.60 |
Resources Expended £ -31,051.45 -5,675.00 -36,727.45 |
At 31 August 2025 £ 40,773.48 18,673.40 |
|---|---|---|---|---|
| 59,446.88 |
5. Restricted funds
| Opening balance at 1st Sep 2024 New funds received Expenses Closing funds at 31 August 2025 |
Choral Scholars' Fund £ 5,310.40 10,360.00 -5,675.00 9,995.40 |
Lyndon van der Pump legacy Fund £ 0.00 8,074.00 0.00 8,074.00 |
Bursary Fund £ 604.00 0.00 0.00 604.00 |
Total £ 5,914.40 18,434.00 -5,675.00 |
|---|---|---|---|---|
| 18,673.40 |
5
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CAMDEN CHOIR
I report to the trustees on my examination of the accounts of Camden Choir for the year ended 31 August 2025 which are set out on pages 2 to 5.
Responsibilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’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 which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act or
-
the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination
to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jing Lu FCCA (Fellow Chartered Certified Accountant)
Honorary Independent Examiner
11[th] April 2026
1
CAMDEN CHOIR
STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) FOR THE YEAR ENDED 31 AUGUST 2025
| INCOME Subscriptions term - 34/39/37 + yr/16 (bursaries 0) Music hire/purchase Friends (18) & benefactors (10) Gift aided donations Gift aid tax refund Non gift aided donations Rehearsal interval refreshments Bank Interest Autumn Concert 18 11 2023 Christmas concert 16 12 2023 Spring Concert 18 03 2024 Summer Concert 22 06 2024 Misc. / collection for Unicef TOTAL INCOME EXPENDITURE Rehearsal costs - halls Rehearsal costs - IE & substitutes Rehearsal costs - Accompanists Rehearsal costs - Choral Scholars Music Costs Autumn concert 16 11 2024 Christmas concert 21 12 2023 Spring Concert 08 03 2025 Summer Concert 14 06 2025 General & Recruitment Expenses Making Music - sub & insurance Bank charges Contingencies / paid collection to Unicef TOTAL EXPENSES Surplus/deficit for the period Reserves b/fwd. 1 September 2024 Reserves at 31 August 2025 |
Unrestricted £ 10,816.66 1,362.68 1,120.00 555.00 3,987.24 300.00 1,555.00 900.71 2,384.00 1,201.88 1,838.25 1,243.18 0.00 27,264.60 3,112.00 4,555.00 2,090.00 0.00 1,212.24 7,113.18 1,829.98 7,192.98 2,093.37 1,213.20 566.00 73.50 0.00 31,051.45 -3,786.85 44,560.33 40,773.48 |
Restricted £ 9,260.00 9,174.00 18,434.00 3,915.00 440.00 440.00 440.00 440.00 5,675.00 12,759.00 5,914.40 18,673.40 |
Total 2025 £ 10,816.66 1,362.68 1,120.00 9,815.00 3,987.24 9,474.00 1,555.00 900.71 2,384.00 1,201.88 1,838.25 1,243.18 0.00 45,698.60 3,112.00 4,555.00 2,090.00 3,915.00 1,212.24 7,553.18 2,269.98 7,632.98 2,533.37 1,213.20 566.00 73.50 0.00 36,726.45 8,972.15 50,474.73 59,446.88 |
Unrestricted £ 9,650.00 1,332.55 1,040.00 381.20 3,937.58 11,351.80 1,530.00 867.54 1,712.48 1,179.49 1,949.08 1,138.65 393.12 36,463.49 2,611.00 4,390.00 0.00 0.00 1,230.06 8,042.47 1,576.55 1,931.97 2,226.15 1,073.51 564.12 63.75 393.12 24,102.70 12,360.79 32,199.54 44,560.33 |
Restricted Total 2024 £ £ 9,650.00 0.00 1,332.55 1,040.00 8,800.00 9,181.20 3,937.58 505.20 11,857.00 1,530.00 867.54 1,712.48 1,179.49 1,949.08 1,138.65 393.12 9,305.20 45,768.69 2,611.00 4,390.00 0.00 2,818.80 2,818.80 1,230.06 321.20 8,363.67 212.40 1,788.95 321.20 2,253.17 321.20 2,547.35 1,073.51 564.12 63.75 393.12 3,994.80 28,097.50 5,310.40 17,671.19 604.00 32,803.54 5,914.40 50,474.73 |
|---|---|---|---|---|---|
2024* - Accounts re-stated to separate restricted fund - Choral Scholars' Fund which started in 2024 season
2
CAMDEN CHOIR BALANCE SHEET AS 31 AUGUST 2025
| Note | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Current Assets | |||||
| Debtors | |||||
| - Music deposit | 688.95 | 688.95 | |||
| - Wine stock | 126.90 | 30.46 | |||
| - Gift aid tax refund | 3,987.24 | 3,937.58 | |||
| 4,803.09 | 4,656.99 | ||||
| Cash at bank | |||||
| - CAF Current a/c | 1,260.55 | 3,451.57 | |||
| - CAF Deposit a/c | 43,978.61 | 29,346.38 | |||
| - Scottish Widows - Deposit a/c | 18,000.00 | 18,000.00 | |||
| 63,239.16 | 50,797.95 | ||||
| Creditors: amounts falling due within one | |||||
| year | |||||
| - Deferred income - subs etc. | (6,659.00) | (2,663.90) | |||
| - Choir Weekend | (1,936.37) | (2,316.31) | |||
| (8,595.37) | (4,980.21) | ||||
| Net current assets | 59,446.88 | 50,474.73 | |||
| Total net assets | 59,446.88 | 50,474.73 | |||
| The funds of the charity | |||||
| Unrestricted funds | 4 &5 | 40,773.48 | 44,560.33 | ||
| Restricted funds | 5 | 18,673.40 | 5,914.40 | ||
| Total charity funds | 59,446.88 | 50,474.73 |
3
Camden Choir Concerts Report 2024/2025
| 16-Nov-24 | 16-Nov-24 | 21-Dec-24 | 21-Dec-24 | 08-Mar-25 | 08-Mar-25 | 14-Jun-25 | 14-Jun-25 | |
|---|---|---|---|---|---|---|---|---|
| SMVPH Puccini | etc. |
SMVPH Xmas | concert SMVPH | - Handel & | Schubert | SMVPH - Dvorak etc. | ||
| actual | budget | actual | budget | actual | budget | actual | budget | |
| Ticket sales | 2,024.00 | 2,121.00 | 951.88 | 987.00 | 1,458.25 | 1,460.00 | 923.18 | 1,000.00 |
| Programme sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | ||
| Refreshments | 360.00 | 360.00 | 250.00 | 251.00 | 280.00 | 330.00 | 220.00 | 200.00 |
| Other receipts/ prog adv | 0.00 | 0.00 | 0.00 | 0.00 | 100.00 | 100.00 | 100.00 | 0.00 |
| TOTAL INCOME | 2,384.00 | 2,481.00 | 1,201.88 | 1,238.00 | 1,838.25 | 1,890.00 | 1,243.18 | 1,200.00 |
| Orchestra | 3,781.50 | 3,782.00 | 0.00 | 0.00 | 2,471.50 | 1,941.00 | 0.00 | 0.00 |
| Soloists | 1,060.00 | 1,060.00 | 0.00 | 0.00 | 2,650.00 | 2,650.00 | 0.00 | 0.00 |
| Conductor | 1,300.00 | 1,300.00 | 900.00 | 900.00 | 1,300.00 | 1,300.00 | 900.00 | 900.00 |
| Organists / Pianists | 0.00 | 530.00 | 530.00 | 530.00 | 0.00 | 530.00 | 530.00 | 530.00 |
| Choral Scholars x 4 | 440.00 | 440.00 | 440.00 | 440.00 | 440.00 | 440.00 | 440.00 | 440.00 |
| Advertising | 36.60 | 41.00 | 18.00 | 18.00 | 32.10 | 32.00 | 0.00 | 30.00 |
| SMVPH Venue hire inc corkage | 255.00 | 255.00 | 210.00 | 210.00 | 252.00 | 255.00 | 261.00 | 210.00 |
| Printing - programmes | 76.99 | 77.00 | 52.00 | 52.00 | 92.50 | 110.00 | 100.49 | 80.00 |
| Printing posters & leaflets | 48.48 | 48.00 | 35.98 | 36.00 | 48.48 | 60.00 | 50.88 | 50.00 |
| Music costs - performers | 230.95 | 0.00 | 0.00 | 0.00 | 60.45 | 0.00 | 0.00 | 0.00 |
| Organ /piano hire | 0.00 | 60.00 | 60.00 | 60.00 | 30.00 | 60.00 | 60.00 | 60.00 |
| Staging costs / piano tuner | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 80.00 | 0.00 |
| Gifts | 45.00 | 45.00 | 0.00 | 30.00 | 98.89 | 93.00 | 75.00 | 30.00 |
| Van hire | 156.03 | 156.00 | 0.00 | 0.00 | 157.06 | 157.00 | 0.00 | 0.00 |
| Refreshment expenses | 122.63 | 209.00 | 24.00 | 104.00 | 0.00 | 126.00 | 36.00 | 110.00 |
| Miscellaneous | 0.00 | 0.00 | 0.00 | 50.00 | 0.00 | 50.00 | 0.00 | 50.00 |
| TOTAL EXPENSES | 7,553.18 | 8,003.00 | 2,269.98 | 2,430.00 | 7,632.98 | 7,804.00 | 2,533.37 | 2,490.00 |
| DEFICIT | -5,169.18 | -5,522.00 | -1,068.10 |
-1,192.00 | -5,794.73 | -5,914.00 | -1,290.19 | -1,290.00 |
| Sponsorship | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| NET DEFICIT | -5,169.18 | -5,522.00 | -1,068.10 |
-1,192.00 | -5,794.73 | -5,914.00 | -1,290.19 | -1,290.00 |
4
Notes to the Accounts for the year ended 31st August 2025
1. Principal accounting policies
- (a) Accounting convention
These accounts have been prepared on the basis of historic cost in accordance with Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005) and with Financial Reporting Standards for Smaller Enterprises (FRSSE).
- (b) Income recognition
Income from legacies and donations are included in the Statement of Financial Activities when received. Subscription income is included in the Statement of Financial Activities in the year to which it relates to.
- (c) Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT.
- (d) 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 Charity. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors.
2. Camden Choir Musical Weekend / Away-day
From 2014 to 2021 there was a specially designated account with CAF Bank to cover past Musical Weekends. A decision was taken to close this account to avoid extra bank charges. £1,850.73 was transferred on 2 September 2021, just after the start of the 2021/22 financial year. It was later decided to have an Away-day, rather than a full Weekend. The finances continued to be managed separately, though receipts and payments were within the main Camden Choir bank account, the Choir continuing to have a supervisory and safeguarding role. The Musical Weekend / Away-day figures, current reserves having decreased to £1,936.37 due to a small loss in July singing day in St Botolph’s, are presented in a separate account.
3. Bursary Fund
In November 2012 a new fund was set up by specific donations totalling £1,000 to replace the London Borough of Camden Bursary. This bursary is restricted to the support of singers with limited means. They no longer need to be residents of London Borough of Camden. It is treated as a special reserve to be used for individual bursaries. No bursaries were granted during the 2024/25 season.
4. Movements in fund
| Unrestricted Funds Restricted funds Total Funds |
At 1 September 2024 £ 44,560.33 5,914.40 50,474.73 |
Incoming Resources £ 27,264.60 18,434.00 45,698.60 |
Resources Expended £ -31,051.45 -5,675.00 -36,727.45 |
At 31 August 2025 £ 40,773.48 18,673.40 |
|---|---|---|---|---|
| 59,446.88 |
5. Restricted funds
| Opening balance at 1st Sep 2024 New funds received Expenses Closing funds at 31 August 2025 |
Choral Scholars' Fund £ 5,310.40 10,360.00 -5,675.00 9,995.40 |
Lyndon van der Pump legacy Fund £ 0.00 8,074.00 0.00 8,074.00 |
Bursary Fund £ 604.00 0.00 0.00 604.00 |
Total £ 5,914.40 18,434.00 -5,675.00 |
|---|---|---|---|---|
| 18,673.40 |
5