ST ALBANS BACH CHOIR
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31"JULY 2025
Re8lStered Charity No: 285602

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31ST JULY 2025
CONTENTS
Charity information
Trustees, Report
Independent Examinerfs Report
Statement of Financial Activilie5
8alance Sheet
Ntsits to thè accounts
8-20

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31￿ JULY 2025
CHARITY INFORMATION
Trustees
l Burke
J Chandler-smith
C Granby Iresigned 30" September 20241
A Howse
P Parr lappointed 30, September 20241
N Salisbury
M G Spencer Ire5igned 30 Septernber 20241 C Stephenson
A Stevens
Prlnclpal Addre
3 Popes Road
Abbots LaThglev
Hertfordshiie
W05 OEY
Charfty Reglsiratlon Number
285602
Independent Examlner
Steve Roblnson FCA
Mercer & Hole LLP
Chartered Accountants
The Pinnacle
170 Msdsummer 8oulevard
Milton Keynes
MK9 IBP
Prlnclp?18ankers
Lloyd5 Bank plc
67 High Streèi
Watfofd
Herts
WD17 2DU
COIF Charitles Deposit Fund
CCLA Investment Mana8ers Limited
One Angel Lane
London
EC4R 3AB

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31" JULY 2025
TRUSTEES. REPORT
The trustees present their annual report with the financial statements of the charity for the year ended 31,
July 2025.
Constbtutlon and objerts for the publk benefft
The charity Is 8overned by ils constitution. last revised in June 2024. The constitution contains no
restrictions. It is administered bya committee. members of which are elected ètthe Annual General Meeting
to serve for a minimurn of three yeafs. Committee members are recruited from the membership of the cholr
and act as the charivs trustees. Induction training is provided for all new trustees.
The trustees conflrm that they have made relerènte to the guidance of the Charities Commission general
8uidance on public benefits when rewewine their aims, objecti4es and fvture actiwties of the charlty.
The object5 of the charity are to improve public appreciation of music thrgu8h choral concerts.
Re￿eW of the Development. A¢tMtles and Achlevements of the Charlty. and how the Charlty dell¥er$
wbllc benefit
The surplus forthe year amounted to £10.365. During the season the choir performed three major concerts,
their annual Christrnas Cgncerts and took part in the 33 St Albans International Organ Festival. The choir
continued its policy of supportin8 youn8er members by waNing subscflptitins and providing free music.
Resèr¥es
The ac¢umulated lunds as at 31. Juty 2025 were £104,914 of which £1,250 related to deslgnated funds.
The trustees have determined that an approprlaie level of avallable reserves should be equivalent to at least
twelve months, expenditure.
Investments
The charitvs constitutb?n requiTe5 its assets to be invested In Great Britaln. In bank a¢￿Unts OT safe interest-
bearing securities.

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025
TRUSTEES. REPORT {continued)
Major rlsks
The trustees have taken steps to identify the major risks to which the charity is exposed. and systems have
been e5tsbli5hed to rnit￿ate those risks.
Future Development
The Choir's CenteTrary year concluded in December 2024 and following the retirement of Andrew Lucas in
July, the choir welcomed its new condudor, William Fox. in September 2024.
Trustee5' Respon51bllltles In relatlon to the Fln•nd•l Ststements
The trustees are responsible for preparing the Trustee5' Report and the financial statements in zccordance
with applicable law and United Kin8dom Accountin8 Standards.
The law applicable to charities in England and Wales requires the trustees to prepare financlal staternents
for each financial year which 8ive a true and fair view of the state of affairs of the charity and of the incomin8
resourtes and appllcation of resourttsolthe charitytor that period. In preparin8 these f4nancial staternents.
the trustees are required to..
Select suitable accountln8 polkles and then apply thern ton51Stently:
Make jud8ements and estimates that are reasonable and prudent;
Observe the method5 and principles in the Charities SOAP 2019 IFRS 1021,.
State whether applicable accounting standards have been followed. subjeth to any mateflal
departures dlsclosed and explained in the financial statements:
Prepare the financial statements on the going concern basls unless li is inapproprlate to presume
the charlty wlll continue in operation.
The trustees are responsible for keepin8 a¢couniin8 records which disc105e with reasonable accuracy at any
time the financial position of the charity and enable them to ensure that the financial ststements complv
wlth the Charities Act 2011 and the provision5 of the trust deed. They are also responsible for safeguarding
the assets of the charity and hence for taking ￿aSOnable steps for the prtvtntion and detectknn of fraud and
other irre8ularities.
Si8ned on behalf of the trustees
,,(a
N Salisbury
C Stephenson
2 September 2025

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31ST JULY 2025
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF ST ALBANS BACH CHOIR
I report to the charity trusiees on my examination of thè accounts of the charity forthe year ended 31 lulv
202S which are set out on pages I to 20.
Responslbllltles and ba515 ol repryl
As the charitvs trustees you are lesponsible for the preparation of ihe accounts in a¢¢ordance with the
requirernents of the Charitie5 Act 20111.the ACVI.
I report in respett of my examination of the charity's accounts caryied out under section 145 of the Act and
In tarrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 14515llbl of the Act.
Independent examlner's statement
I have completed my examination. l eonfiim that no material rnatter5 have come to my attention in
connection with the examination givin8 me cause to believe that in any material respect..
accounting records were not keo In respeu of the charity as ￿QuIred by section 130 of the Act., or
the accounts do not accord with those records or
the accounts do rtot comply with the appli¢able reouirements cOn￿rnin8 the fomi and content of
a¢counts stt out in the Charities IAccounts and Reports) Re8ulations 2LN)8 other than any requirement
that the actounts give a'true and lasr view, which 15 not a matter considered as part ol an Independent
examination.
I have no concerns and have come across no other matters in connection with the examination to which
attentlon should be drawn In thls report in order to enable a proper understandin8 of the accounts to be
reached.
Steve Robinson FCA
Mercer & Hole LLP
The Pinnacle
170 Midsummer 8oulevard
Milton Keynes
MK9 18P
Date 28 Noveft*er 2025

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31ST JULY 2025
STATEMENT OF FINANCIAL AcfiviTIES
Unreslricled Unrestrirted
Total
Total
General
Designated Vnrestrlrted Unrestrlcted
Funds
Funds
2025
2024
Incorne:
Subscrtption5
Le8acies and donations
Interest
TaxatSon recovered from Gift Aid
Carol concert
Major concerts
Other income
41,422
41,422
43.243
ioi
2.245
8.106
12.468
60.334
1,474
2,059
8.010
15.204
39.797
179
2.059
8,010
15,204
39.797
179
Total Intt*mè
107.671
107,671
127.971
EXPend￿￿re.
Charitable Ex
Carol tontert
Major concerts
Centenary events and book
ndi
ur
13.854
BO,349
13,854
80.349
12.7C
111,701
2,146
94,203
94.203
126,547
Mana
ement and Administration
Subscrlplions and afflllatlon fees
Auditlon costs
5ingin8 le350ns and workshops Inetl
Website and IT
Andrew Lucas retirement events
Sundry expen5e5
815
429
944
356
815
429
787
581
474
296
741
1,403
356
1,207
1.207
Total expendSture
97,954
97.954
130,829
Net expendlture betore 8aln5 on
Investments
Gains on investments
9.717
9.717
12,8581
li
5.105
Net èxpènditurèllntome
Transfer between funds
10,365
10.365
2,247
Net movement in funds
Total lunds brou8ht loiward
10.365
93.299
10,365
94,549
2,247
92,302
1.250
Totsl funds ￿rfed fward
14
103.664
1.250
104,914
94,549
The note5 on pages 8 to 20 lorm part of these accounts

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31ST JULY 2025
BALANCE SHEET
2025
2024
Flxed assets
Floodlighting and music stands at cost
Less aCCLbmulated depreciation
658
658
16581
16581
Inve5tments.' COIF Investment account
li
54.123
53,475
54.123
53.475
Cumnt assets
Stock ol musSt
626
626
Debtors
12
967
4.942
6,295
29.976
Cash at bank.. Lloyds Treasurèrs attount
Cash at bank.. COIF Deposk at￿Unt
Cash In hand
4.125
47.035
52,753
41.839
Credliois: amounts falllrrf due wlthln
one year
13
11.9621
17651
Net current assèts
50.791
41,074
Net assets
104,914
94,549
Accumulated funds
Unrestricted general funds
Designated funds
14
103.664
1,250
93,299
1,250
14
Total charlty fund5
15
104.914
94,549
Approved by the Board of Trustees and srgned on its behalf by
C Stephenson
2 September 2025
The notes OTh pa¢e$8 10 20 form part ofthese accounts

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31ST JULY 2025
NOTES TO THE ACCOUNTS
A￿o￿ntIng poll¢les
The account5 have been prepared in accordance with Accounting and Reporting by Charitie5'.
Statement of Recommended PractitÈ applit3ble to charities preparing their attount5 in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (issued
in October 20191- (Charities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 and the Charlties Act 2011. Assets and liabilities are initiallv
recognised at historic cost or tran53Ction value unless othefwise stated in the relevant accountin8
policy note.
The financial siatemenis have been prepared to give a 'true and lairf view and have therefore
necessarily departed from the extsnt Charities IAccount5 and Reports) Regulations 2008 only to the
extent required to provide a 'true and fairf view. This departure has involved following the
Statement of Recommended Practice: Accounting ènd Reportin8 by Charities applicable to charities
preparing their linantial statements in accordance with the Flnancial Reporting Standard applicable
In the UK and Republic of Ireland (FR5 1021 issued on 16 July 2014 rather than the Statement of
Recommended Practice.. Accounting and Reporting by Charities effective from l April 2005, which
has since been withdrawn.
The charlty meets the definiti'on ol a publK beneflt entlty under FRS 102.
All expenditure is accounted for on an accruals ba51s and has been classifled under headln8s that
aggregate all costs to that category.
GOI￿ Concern
At the time ol approvtng the financial statements, the trustees have a rea50nable expertatlon that
the charity h35 adequate resources to continue in operational existence for the loreseeablè luturt.
Thus the trustees continue to adopt the 8oin8 concern basis of accounting in preparin8 the financlal
statements.
Income
Voluntary income Includlng donatlons are recogni5ed where there Is entitlement. tertainty of
receipt and the amount can be measured with suffKient rellability.
Sub5CTlPtion income 15 reco8Trised when receNed from members.
toncert in¢ome tepresent5 the 8ross receipts. A breakdown of the inwme and expendlture forea¢h
concert is shown in the notes to the acounts.
Expenditure and IrrKoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a
third party. it is probable that settlement will be required and the amount of the obli8atlon can be
measured reliablv.
Irrecoverable VAT is char8ed as a c05t against the for which the expenditure was incurred.

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31" JULY 2025
NOTES TO THE ACCOUNTS (continued)
Accounting pokies {continuedl
Invtstmtnts
Investments in equity instr¢Jments which are not subsidiaries. a550ciate5 or joint ventures, are
initially measured at fairvalue. which Is normallythe transaction price. Such assets are subsequently
carried at lair value and the changes in fair value are recognised in the profit and Ios5 accounts.
Flxed assets
Individual fixed assets costin8 £5￿ or more are capitali5ed at C05t and are depreclated over theSr
estimated useful economit lives on a Straight line basts as follows..
Floodlighting and music stands
Syea
Stock
Stock 15 included at the lower of cost or rtallsable value.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid after takin8 into account of any trade
discounts offered.
Cash at bank and In hand
Cash at bank and cash in hand includes cash ènd short term highty liquid inve5trnent5 wSth a short
maturity of three months or lèss Irom the date of acquisition or openin8 of the deposit or sSmilar
account.
Flnanclal Instruments
The charity only has financial Ilabilities ol a kind that qualify 35 basic financial instruments. Baslc
financial instruments are Initialty recognistd at transaction value and subsequently measurèd at
their settlement value.
Credltors and provlslons
Creditors and provisions arè rècognised where the chartty has a present obli8ation resultin8 from a
past event that will probably result in a transfer of fvnds to a third party and the amount due to
settle the obligation cart be measured or estimated reliably. Creditors and provisions are norrnally
recognised at their settlement amount after allowing lor any trade discLiunt5 due.
Substtiptions
2025
2014
Singers
Friend5
38082
40.218
3,025
41.422
43,243

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025
NOTES TO THE ACCOU￿5 (continued)
Donations
Unrestricted Dtsignated
Funds
Funds
Totsl
Totsl
2025
2024
General dgnation5
Legacies
ioi
ioi
Carol concerts
De¢ 2024
Tickets sales
14,734
11,7681
Le5s.' commission
12,966
355
Sundry Intome- mu51c sales
Sundry income- flowers and candles
115
13,436
Conductor
1,160
1,600
769
8rass Quintet
Organist
Pianist
215
Vènu• tosts
4.626
Music purchases
Desl8n and priniing
Publicity
flehearsals
777
87S
1,870
194
Miscellaneous expenses
112.0861
Surplus
1,350
io

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025
NOTES TO THE ACCOUNTS Icontinuedl
Malor Concerts
Note
GfOSS
Expenses
Deficlt
In￿Me
November 2024- Rossini Petite Messe
Solennelle
AprS12025- Hundel Messioh
June 2025- Hoydn Nelson Muss ond
Viwjldi Glorio
july 2025- IOFBeethoven Psymphonv
11,963
119.2591
17.2961
5b
16,702
129,2911
112,5891
Sc
10.624
129,3011
118.5771
Sd
12,4981
11.9901
39,797
180,3491
140,5521
li

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025
NOTES TO THE ACCOUNTS (continued)
5a. November 2024- RossiniPetite Messesolennelle
Nov 2024
Tlcket sales
11,039
11,3251
Less.. commission
9.714
644
Programmes lincluding adverts)
Sundry income- music sales
280
10.638
Condurtor
1,160
1,520
Pianists and Hannonium
Soloists
Instrument hlre
Chorus tenors
1,329
175
Muslc hlre
199
Venue hlre
5,226
870
Oe51gn and println8
Publititv
Rehearsals.. Conductor
755
1.620
840
Rehearsals.. Accompanlsi
Rehearsals.. Venue hire
1,280
Rehèatsals.. Vocal coach
Miscellaneous expenses
160
117,9341
Dèfitit
17,2961
12

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025
ST
NOTES TO THE ACCOUNTS (contlnued)
5b. April 2025- Hondelmessloh
Apr 2025
ricket sales
15,762
11,8911
Less.. commission
13,871
856
Programrnes (including adverts)
Sundry income- music sales
84
14.811
Condurtor
1,160
11,999
3,1(K)
251
Orchestra
Soloists
Instrument hlre
ChoTUS tenors
Muslc hlre
175
77
Venue hlre
Design and printlng
Publicitv
Rehearsals.. Condurtor
745
2.025
924
Rehearsals.. Accompanist
Rehearsals.. Venue hirè
Reheaisals.. Language ¢oach
Mi5cellaneou5 expenses
127,4001
Dèfitit
112,5891
13

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31" JULY 2025
NOTES TO THE ACCOUNTS Icontinued)
5¢. June 2025- Huydn Nelson Mass and Vivakli Glorl
Jun 2025
Tlcket sales
9,415
11.1301
Less.. commissSon
8.285
787
Pro8rammes (including adverts)
Sundry income- music sales
422
9.494
Conductor
1,160
13.009
Orchesira
Soloisis
3.225
455
Instrument hlre
Music hire
316
Venue hire
4,916
870
Design and prlntinB
Publicitv
Rehearsals.. Conduttor
815
1,377
714
Rehearsals.. Ac¢ompanlst
Rehearsa15'. Verbue hire
1,314
Rehearsals.. Votal toa¢h
Miscellaneous expenses
128.1711
Deficit
118,6771
14

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31ST JULY 2025
NOTES TO THE ACCOUNTS (continued)
Sd. July 2025- IOF Beethoven 9" Symphony
Jul 2025
Sundry income- muslc sales
508
Rehearsals: Conductor
810
Rehear￿ls- Accompanist
Rehear5als.' Venue hire
336
525
Rehearsals.. Language toach
Muslc hire
225
327
Chorus soprano
275
12,4981
Oefi¢lt
119901
Other Incom•
2025
ZOZ4
Foldèrs
63
196
Celebration choir
Amazonleasylundraising
Social events
Mis¢ellaneous income
57
128
59
250
179
1.474
Audltbon expenses
2025
2024
NÈW members
429
S81
Re-auditions
429
581
15

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31ST JULY 2025
NOTES TO THE ACCOUNTS (continued)
Sundry expenses
2025
2024
Soclal and Patrons events
380
Folders
345
Advertisin8
Vocal coach
250
340
Other sundry expen5e5
357
338
1,207
1.403
Trustee remuneratk+n and expenses. and th* c95t of key m)na8ement personnel
None of the trustee5 received any remuneration nor any relmbursement for expense5.
The key managèment personnel of the charity compnse the trustees onty. Thè total ernployee
beneflts of the key management personnel ol the charity wert £nil12024.. Enlll
10. Stsff Numbers
No staff We￿ employed by the charity in the yeaf12024.' nil)
11. Flxed asset Investments
Imiestm•nt$ other
than loans
Valuatlon at I" August 2024
Addit¢orbS
S3.475
Fair value adjustments
DksposaLs
648
Valuation at 31" July 2025
54.123
16

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025
NOTES TO THE ACCOUNTS (continued)
12. Debtors
2025
2024
Prepayments and ateruÈd income
967
4,942
967
4,942
13. Credltors.. Amounts fall1￿ due wlthln one year
2025
2024
Trade creditors
Deferred intomè
1,962
765
1,962
765
17

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31ST JULY 2025
NOTES TO THE ACCOUNTS (contlnued)
14. Movement of Fund5
Bala￿e ai
I" August
2024
Net Int¢vnel Transfer
Gain on
{expendlture) of fvnds Investment5
Balance at
31" July 2025
Unrestrlrted funds
General fund
93,299
9.717
648
103.664
Designated funds
Mercer5' Company
Bell Le8aCV
Berdinner Leg3ry
Roberts Legacy
250
250
94.549
9,717
648
104,914
The desleftattd funds comprlse= £250 lof a total of £7501 recefved frorn the Mercers, Company to
promote the use of Youn8 Artists and a leKa(v of £l.(K)O from a former memberfs family which will
be ear-marked to use to prornote Young Artlsts.
Movement of Funds- compar•tlve f*ur•s
BalafKe •t
I. Au8ust
2023
Net Incomel Transfer
Galn on
Balance at
l¢xpendltur•l
of funds Investh)ent 31° July 2024
unl￿trorted funds
General fund
85,552
12.8581
5,5
5,105
93.299
Deslgnated funds
Mercers. Company
Bell Legacy
Berdinner Legacy
Roberts Legacy
250
250
1.000
14.(KQl
11.SC#)I
I.5￿)
92.302
12.8581
5.105
94,549
The desi8nated funds comprise.. £250 lof a iotal of £7501 receryed ftom the Mercers, Company to
promote the use of Young Artists and a legary of £l,(XXI from a former memberfs family which will
be ear-marked to use to prornote Youn8 Artlsts. Two legacies from former mernbers have been
allocated io the Centenary Concert of Bach's 5tMotthew Pa￿on.
18

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31￿ JULY 2025
NOTES TO THE ACCOUNTS Icontinued)
15. Anafysls of N*t Assets betwten Fund5
Unrestrirted
Designated
Funds
Totsl
Funds
Funds
Investments
54.123
51,503
11,9621
S4,123
Current asset5
1,250
52,753
11,9621
Current lizbilTrtles
Balantt at 31. July 2025
103.664
1.250
104,914
Analysls of Net Assets between Funds- comparatfve figures
Unrestrlrted
DeslKn•ted
Funds
Total
Funds
Fund5
Investments
53,47S
40.589
17651
53.475
41,839
17651
Current asseis
1,250
Current Ilabllltles
8alance at 3151 luty 2024
93,299
1,250
94.549
16. Related Party Trans•rtlons
There are no related party transactions that require disc105ure in the accounts.
17. Independent Examlnerfs F•e
The Independent examinerfs fee for 2025 was £nil12024: £nill.
18. Post Balance Sheet Events
There are no post balance sheet events to report.
19

ST ALBANS BACH CHOIR
ACCOUNTS FOR THE YEAR ENDED 31￿ JULY 2025
NOTES TO THE ACCOUNTS (continued)
19.
Statement of Flnancial ACti￿tIeS
2024
Unrtstricted
Unrestricted
Total
General Futhds
Desl8Thated Fund5
2024
Income:
Subscriptions
Legacies and donations
Interest
Taxation recovered from Gfft Aid
Carol concert
Major wncerts
Other income
43.243
ioi
2,245
8.106
12.468
60.334
1,474
43,243
ioi
2.245
8.106
12,468
60.334
1,474
Total income
127.971
127,971
Expend5ture:
haritabl Ex
Carol conttrt
Major concerts
Centenary ￿entS and book
nditur
12.7Q)
111,701
2.146
12,700
111.701
2.146
126,547
126.547
Mana
ement and Adminisiration
Subscriptions and affillatlon fees
Audilian costs
Singin8 lessons In*tl
Website and IT
Andrew Lucas retiremeni evenis
Sundry expenses
787
581
474
296
741
1.403
787
581
474
296
741
1.403
Total expendlture
130,829
130,829
Net expèndlture befor• ialns ¢Yb
Investments
Gains on Investment5
12,8581
12.8581
5,105
5,105
Net expendtture
Transfer between fund5
2.247
2.247
15.51X)I
Net movement in funds
Total funds brought forward
7.747
85.552
15.5001
6.750
2,247
92,302
Total funds ￿￿lled fon¥ard
93,299
1,250
94,549
20