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2024-06-30-accounts

Reg. Charity 284300

Annual Report of the Trustees and Accounts for the year ended 30 June 2024

Objectives and activities for the public benefit

Brockham Choral Society registered as a Charity in 1982 and is governed by a Constitution which was most recently updated in September 2022. This states the objectives of the Society as being “primarily the enjoyment of music and also the promotion and development of musical knowledge and competence through the presentation of concerts and in other ways determined from time to time by the Society.”

Membership is open to all sectors of the community, with no requirement for previous experience or auditions. The Society seeks to involve local area schoolchildren in suitable concerts, for example, we were joined by the Surrey Youth Choir for our performance of J S Bach’s St Matthew Passion in May 2022, and children from local primary schools and youth choirs have taken part in Christmas and other concerts in recent years.

The Trustees of the Society have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission as set out below. The benefits of the Society are enjoyed by both its members and the public who attend the concerts. The concert programme for each year is set within a context of performing a wide range of both familiar and less familiar choral works composed by a variety of composers from different musical periods. The advancement of the arts is thus achieved through the exposure of both choir and audience members to different styles and genres of music.

The Trustees recognise the need to encourage participation of young people either as a member or as a concert attendee. In this way they may be more likely to participate in classical music when older, as participant or attendee. Accordingly, those aged 25 or under who are either in full time education or who are unemployed are granted free membership or discounted tickets, as appropriate.

Typically, three concerts are held each year, usually with professional soloists and orchestral players. Ticket prices are kept affordable with concert deficits being met by a combination of subscription income, fund raising and grants from local and national bodies.

1

Performances

2 December 2023 St Martin’s Church, Dorking

Alec Roth A Time to Dance St Martin’s Church, J S Bach Magnificat Dorking Soprano Rosanna Harris Alto Lauren Macleod Tenor Timothy Peters Bass Richard Bannan Orchestra The British Sinfonietta Organist Katherine Dienes-Williams Musical Director Cole Bendall 23 March 2024 Verdi Requiem St Martin’s Church, Soprano Olivia-Rose Tringham Dorking Alto Rebecca Anderson Tenor Joshua Baxter Bass Jonathan Forbes-Kennedy Orchestra The British Sinfonietta Musical Director Cole Bendall

8 June 2024 Dawn to Dusk Concert St Paul’s Church, A selection of songs by British, French and American composers, Dorking featuring ‘A Fancy of Folksongs’ by Cecila McDowall, and ‘Nocturnes’ by Morten Lauridsen Accompanist & Soloist Marion Lea Musical Director Cole Bendall

Our Professionals

A freelance conductor and vocal coach, Cole Bendall joined Brockham Choral as Musical Director in January 2020. He works on the music staff of the National Youth Choirs of Great Britain and the Rodolfus Foundation, and is Musical Director of Woking Choral Society and Holmbury St Mary Choral Society, as well as being Director of Music at St Peter’s Church, Limpsfield. He is also a Visiting Singing Teacher at Cranleigh School and Ewell Castle School, Surrey, and for the choirs of St Thomas-on-the-Bourne, Farnham. We value and appreciate the support from our excellent accompanist Marion Lea both in rehearsal and on the occasions when she accompanies or is a soloist at a concert.

Review of the Year

There were 64 members during the year, the same as the previous year. Weekly rehearsals for the Autumn Concert commenced at St John’s School in September 2023. A recruitment event for the Verdi Requiem was held in January 2024 for the Spring Concert, which resulted in a number of additional singers joining us for the concert.

We completed sales of our redundant lighting system during the course of the year.

The new staging – delivered in October 2022 – continued to prove its worth at the December and March concerts at St Martins by being much easier to assemble and dismantle and was much welcomed as an improvement by the choir members.

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Our June “Dawn to Dusk” concert was a less formal concert with the audience in St Paul’s Church sitting at tables where they enjoyed their own food and drink before the concert started and in the interval.

We undertook a tour to Rouen, France, from 12 to 16 July 2023 and sang in three concerts: Eglise Sainte-Foy, Conches-en-Ouche; Cathédral Saint-Pierre, Beauvais; and Église SaintSamson, Ouistreham. The Tour cost was self-funded by the participating choir members.

Finances

The Accounts for the year ended 30 June 2024 are on pages 5 to 11.

At the September 2023 AGM it was agreed that members’ subscriptions would be increased to £165 per annum, with those who sang for only one or two terms paying £80 per term.

There was an overall deficit on concerts of £7911 . This compares to the £6712 deficit that had been budgeted for at the beginning of the choir year, the difference being due mainly to the Spring Verdi concert where the originally budgeted ticket price for this popular concert was later adjusted down to a more realistic figure.

In February 2024 the Society received a legacy of £3000 from the estate of the late Fred Harrison who had been a very active member of the choir for many years. The Society will be using much of this legacy to finance a concert and events in memory of Fred including commissioning a new choral work in his memory from a local composer and using a poem written by a choir member in memory of Fred.

The Society received a grant of £3,000 from the Humphrey Richardson Taylor Charitable Trust, we are most grateful for their support.

Fundraising efforts this year contributed a net £3,496. Included in this sum was £714 from the Mole Valley Community Lottery, in which Brockham Choral is one of the registered charities which ticket purchasers can support, with half their ticket cost donated to the charity.

There was an overall increase of £3,540 in current assets for the year which included the £3,000 Fred Harrison legacy. Without the legacy, current assets would have increased by £540, close to the budgeted increase of £753.

Reserves Policy

The Trustees have considered the needs of the Society and have agreed that the Society needs unrestricted funds equivalent to between 50% and 100% of concert expenditure for a typical year to provide cover the Society for un-insured losses in the event that those concerts cannot take place. The general reserve at the end of the year is sufficient for this need.

Administrative Information

Charity Number: 284300 Office Address: c/o 37 Fairfield Drive, Dorking. RH4 1JQ Bankers: Lloyds Bank, PO Box 1000 Andover Branch EPSOM (308486) Insurers: Insurance: Making Music Commercial Combined Policy, Covea Insurance, A&B Mills, Dean Clough, Halifax. HX3 5AX

3

Trustees:

In October 2015 the Committee agreed the Trustees should be the Chairman, Secretary and Treasurer plus up to 4 other Committee members, as shown below. The Chairman and Committee are elected annually by members present at the Annual General Meeting. The Chairperson, Secretary and Treasurer are regarded as the key management personnel.

Jane Stride Chairperson Briony Bowen Secretary – appointed 8[th] February 2024 Nick Hands-Clarke Making Music representative Mick Rance Treasurer Estelle Earnshaw until 8[th] February 2024 Ed Criswick

The Trustees have considered whether moving to Charitable Incorporated Organisation (CIO) status would be appropriate. They have agreed this is not currently necessary or appropriate but will review the situation from time to time.

Approved by the Trustees on 06 August 2024, and signed on their behalf by

J Stride and M Rance

4

Brockham Choral Society Statement of Financial Activities For the Financial Year Ended 30 June 2024

See TOTAL TOTAL
Note 2023/2024 2022/2023
Income £ £
Concert income 9 10,221 7,462
9,130
560
2,233
6,375
2,500
2,316
3,538
37
Member' subscriptions 7 10,345
Friends' subscriptions 7 500
Gift aid on subs & donations 8 2,143
Grants 10
Humphrey Richardson Taylor Charitable
Trust
3,000
Gatwick Airport Community Trust -
Donations:
General 901
Fred Harrison Legacy 3,000
Fundraising: 11 7,228
Administration 12 75
Interest received 106
Total incoming resources 37,519 34,151
11,978
4,380
3,306
2,105
1,218
2,458
2,764
Expenditure
Concert expenditure 9 18,132
Rehearsal costs: 0
Musical Director 4,760
Accompanist 3,600
Rehearsal venues 2,040
Administration 12 1,715
Other expenditure: 0
Fundraising costs 11 3,732
Staging depreciation 4 2,764
Total resources used 36,743 28,209
5,942
Net income/(expenditure) 776
Net movement in funds 776 5,942
Reconciliation of funds
Total funds brought forward 23,584 17,642
Total funds carried forward 24,360 23,584

5

Brockham Choral Society Balance Sheet for the Financial Year Ended 30 June 2024

See TOTAL TOTAL
Note 2023/2024 2022/2023
Fixed Assets £ £
Tangible assets - staging 4 8,294 11,058
Current Assets
Debtors and prepayments 5 25 1,552
Cheque accounts 5,482 3,624
Deposit accounts 10,811 7,705
Total Current Assets 16,318 12,881
Liabilities
Creditors and accruals 6 (252) (355)
Net Current Assets 16,066 12,526
Total Net Assets 24,360 23,584
Charity Funds £ £
Unrestricted funds 24,360 16,319
Restricted funds 4 - 7,265
Total Charity Funds 24,360 23,584

The notes on pages 7 to 11 form part of the financial statements.

These accounts were approved by the Trustees on 06 August 2024, and signed on their behalf by

J Stride

and

M Rance

6

Brockham Choral Society

Notes to the Financial Statements for the year ended 30 June 2024

1. General Notes

The financial statements have been prepared under the historical cost convention in accordance with FRS102 (2019) as the applicable accounting standards and the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).

Incoming resources from fundraising activities are generally reported gross in the Statement of Financial Activities (SOFA).

Resources are recognised on an accrual basis based on when they are due. Generally, liabilities are recognised as soon as there is a legal or constructive obligation committing the Charity to the expenditure.

2. Employees

The Charity does not have any employees. The remuneration of the key management personnel for 2023/2024 is £nil (2022/2023: £nil). Pension payments are not applicable and £nil has been paid.

3. Trustees and other related parties

During the year neither the trustees nor any persons connected with them have received any remuneration. Some small items of expenditure incurred on behalf of the Society were reimbursed to Trustees.

There were no other related party transactions with Trustees enjoying the same rights of membership as other members of the Society.

4. Tangible Fixed Assets and Investment Assets

New staging was purchased in October 2022 at a cost of £13,822. The Trustees have agreed that this equipment should be depreciated over a period of five years using a straight line depreciation formula:-

Staging Value £
As at 30 June 2023 11,058
Depreciation
As at 1 July 2023 0
Charge for the year (2,764)
As at 30 June 2024 (2,764)
Net book value
As at 1 July 2023 11,058
As at 30 June 2024 8,294

In the 2022-2023 choir year, Grants, donations and fundraising specifically for the new staging, totalling £9,081, were shown as restricted income in the 2022-2023 Statement of Financial Activities (SOFA).

The 2022- 2023 SOFA showed depreciation expenditure of £2764 comprising a £948 unrestricted fund and a £1816 restricted fund which is a 34% unrestricted to a 66% restricted split.

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The 2022 2023 Balance sheet showed the staging £11,058 Tangible Asset as comprising a £3793 unrestricted fund and a £7265 restricted fund which is a 34% unrestricted to a 66% restricted split.

Recognising that all of the restricted £9081, raised to help pay for the staging, was used for that purpose. the Trustees have agreed to treat the staging Tangible Asset simply as a wholly unrestricted fund in the 2023-2024 accounts rather than to continue showing it as a 34% to 66% split

Consequently the Balance Sheet in these accounts for the 2023-2024 year shows only unrestricted funds.

5. Debtors and prepayments

This is in respect of a £25 payment for printing flyers for an Elgar “come and sing” event that will be held in September 2024.

6. Creditors and accruals

There were no cheques issued and not cleared at the financial year end. Income received already for the 2024/2025 season comprises advance payments totalling £252 from 3 local businesses for programme adverts in our Autumn, Spring and Summer concerts.

7. Subscriptions

At the September 2023 AGM it was agreed that members’ subscriptions would be increased from £150 per annum to £165 per annum, with those who sang for only one or two terms paying £80 per term. The £10,345 raised represents 53 full time members, and 11 part time (£9,130 in the previous year with 58 full time members and 6 part time).

At the September 2023 AGM it was agreed that Friends’ subscriptions would be increased from £20 per annum to £25 per annum. Friends Subscriptions raised £500 (£560 in the previous year).

8. Gift Aid

In accordance with current Making Music advice regarding HMRC Gift Aid regulations the amount claimed for eligible members subscriptions was based on the full subscription amount. The £2,143 received from HMRC Charities comprised £1,969 from eligible Members’ subscriptions and £174 from eligible donations.

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9. Summary of Concert Finances for the Season ended 30 June 2024

Concerts 2023/24

Autumn
Spring
Summer
TOTAL
TOTAL
2023
2024
2024
2023/24
2022/23
£
£
£
£
£
Income
Ticket sales 2,790
4,275
1,020
8,085
5,225
Programme sales 144
196
54
394
374
Cushions 4
10
-
14
7
Refreshments 198
-
-
198
306
Advertising
revenue
146
146
146
438
396
Guest Singers -
105
-
105
-
Music hire 460
135
392
987
1,154
Total income 3,742
4,867
1,612
10,221
7,462
Expenditure
Conductor 500
500
525
1,525
1,500
Musicians 4,653
4,704
330
9,687
3,738
Soloists 1,350
1,450
-
2,800
2,850
Bumpers 150
130
-
280
360
Music 987
281
405
1,673
1,489
Programme
printing
170
130
95
395
285
Venue Hire 417
432
250
1,099
1,097
Refreshments 147
-
-
147
212
Other expenses 153
204
169
526
447
Total
expenditure
8,527
7,831
1,774
18,132
11,978
Surplus (Deficit) (4,785)
(2,964)
(162)
(7,911)
(4,516)

There was an overall deficit on concerts of £7911 . This compares to the £6712 deficit that had been budgeted for at the beginning of the choir year, the difference being due mainly to the Spring Verdi concert where the originally budgeted ticket price for this popular concert was later adjusted down to a more realistic figure,

The “Other expenses” items shown above chiefly comprise publicity posters and flyers plus the towing costs for the staging trailer between its storage location and the concert venue. There is also a small element of commission (1.69%) where tickets have been sold using the choir’s SumUp card reader.

10. Grants

The Society is most grateful this year for the £3000 grant from the Humphrey Richardson Taylor Charitable Trust.

9

11. Fundraising

----- Start of picture text -----
Income £ Expenditure £
Annual Dinner 2200 1813
Carol Singing for Kids for Kids 223 183
The £183 collected and
donated to Kids For Kids
Carol Singing Meal 465 346
Verdi Choir Workshop 957 535
Easy Fundraising 49 -
Mole Valley Community
715 -
Lottery
Quiz Evening November
2023 * 1245 381
Quiz Evening February 2024 * 1190 474
Lighting Equipment Sales 177 -
Music Folder Sales 7 -
Includes Raffle Income
Totals 7,228 3,732
Net Income 3,496
----- End of picture text -----*

The Fundraising net income of £3,496 is £2,416 greater than last year, reflecting the Society’s aim to have a small net overall income over the year.

12. Administration Expenses

General fund expenses include those for the AGM, John F music files, Making Music membership, performing rights fees, annual insurance, website maintenance, staging trailer servicing and storage, and moving and installing a donated piano into our rehearsal venue. There is also a small element of commission (1.69%) where subscriptions, members’ music hire, tickets and the like have been paid for using the choir’s SumUp card reader.

13. Other Disclosures

During the period of office of the charity trustees, they or their close family members made donations totalling £1,313 during 2022/23 (£2,052 for 2022/23). This includes member and friend subscription income but excludes receipts in respect of ticket sales and hire of music. It also excludes fundraising income. No donations were made with conditions attached which require the charity to alter its existing activities. No ex-gratia payments have been made (2022/23: nil). No termination or redundancy payments have been made (2022/23: nil).

The Charity has no material commitments which have not been included in the accounts and has given no guarantees to third parties that could be called on at the year end.

The Charity has granted no loans and has made no ex-gratia payments during the year.

10

Statement of Financial Affairs – 2022/2023

SORP (FRS102) requires the accounts to show a breakdown by fund for the prior year totals in the Statement of Financial Activities (SOFA).

Brockham Choral Society Statement of Financial Activities For the Financial Year Ended 30 June 2023

Brockham Choral Society
Statement of Financial Activities
For the Financial Year Ended 30 June 2023
Brockham Choral Society
Statement of Financial Activities
For the Financial Year Ended 30 June 2023
Brockham Choral Society
Statement of Financial Activities
For the Financial Year Ended 30 June 2023
Brockham Choral Society
Statement of Financial Activities
For the Financial Year Ended 30 June 2023
Brockham Choral Society
Statement of Financial Activities
For the Financial Year Ended 30 June 2023
Brockham Choral Society
Statement of Financial Activities
For the Financial Year Ended 30 June 2023
Brockham Choral Society
Statement of Financial Activities
For the Financial Year Ended 30 June 2023
Brockham Choral Society
Statement of Financial Activities
For the Financial Year Ended 30 June 2023
See TOTAL TOTAL
Unrestricted Restricted
Note 2022/2023 2021/2022
Income £ £ £
Concert income 9 7,462 7,462 8,744
Member' subscriptions 7 9,130 9,130 10,190
Friends' subscriptions 7 560 560 567
Gift aid on subs & donations 8 1,802 431 2,233 2,090
Grants 10
Humphrey Richardson Taylor
Charitable Trust
6,375 3,000
2,500 3,875
Gatwick Airport Community Trust 2,500 2,500
Donations:
General 241 241 558
For new staging 2,075 2,075
Fundraising: 11
General 3,338 3,338 4,807
Auction for new staging 200 200
Interest received 37 37 2
Total incoming resources 25,070 9,081 34,151 29,958
Expenditure
Concert expenditure 9 11,978 11,978 19,176
Rehearsal costs: 0 0
Musical Director 4,380 4,380 3,890
Accompanist 3,306 3,306 2,652
Rehearsal venues 2,105 2,105 1,900
Administration 12 1,218 1,218 912
Other expenditure: 0 0
Fundraising costs 11 2,458 2,458 3,666
New Staging 4 948 1,816 2,764
Total resources used 26,393 1,816 28,209 32,196
Net income / (Expenditure) (1,323) 7,265 5,942 (2,238)
Net movement in funds (1,323) 7,265 5,942 (2,238)
Reconciliation of funds
Total funds brought forward 17,642 - 17,642 19,880
Total funds carried forward 16,319 7,265 23,584 17,642

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