2022-08-31-accounts

LAWYERS’ MUSIC

_____

REPORT OF THE COMMITTEE AND FINANCIAL STATEMENTS

For the year ended 31 August 2022

REGISTERED ADDRESS:	18 Northington Street
	London
	WC1N 2NW
COMPANY REGISTRATION NUMBER:	1952985
CHARITY REGISTRATION NUMBER:	293015
BANKERS:	HSBC
HONORARY PRESIDENT:	H W Ashton
COMMITTEE MEMBERS:	A M Blankfield
	B Cater – Chair
	J N Clixby (died 13 May 2022)
	S M Gibbons
	W F G Hess – Treasurer and Secretary
	C L Oakley (resigned 18 July 2022)
	R J Reid
	J Tuppen
	S Webbe
	S Sadoughi

LAWYERS’ MUSIC

REPORT OF THE COMMITTEE

The Committee Members submit their report and the financial statements for the year ended 31 August 2022. The names of those who served on the Committee during the year are given on page 1.

Structure, governance and management

Lawyers’ Music is a company limited by guarantee, constituted in accordance with its Memorandum and Articles of Association. Each of the members has undertaken to contribute an amount not exceeding £1 towards the assets of the company in the event of the same being wound up and the assets being insufficient to cover its liabilities.

The company is managed by the Committee, which is made up of members whose appointment is subject to approval by the membership as a whole in General Meeting.

Objectives and activities

The company is established “to advance the aesthetic education of the public throughout the world in the art and science of music”. It works to achieve this aim:

• by recruiting amateur singers and instrumentalists to form the London Lawyers’ Symphony Orchestra and the London Lawyers’ Chorus, and

• by the Orchestra and Chorus presenting a series of public concerts each year, usually in central London.

The company publicises its activities through its website www.lawyersmusic.org.uk.

Achievements and performance

Following the period of COVID-19, the number of paid members reduced to 85 amateur singers and instrumentalists (compared to 87 members in 2021 when subscriptions were waived). The Committee intends to concentrate on rebuilding membership numbers during the year after several difficult years.

As a result of the COVID-19 pandemic, the charity's rehearsal programme continued to be impacted, with appropriate preventative safety measures remaining in place. This also had some impact on members returning to rehearsals and the ability to recruit new members.

Nevertheless, despite this the charity was able to return to its music-making and charitable activities, putting on a successful programme of events:

• On 13 November 2021, the orchestra performed its first concert in a year-and-a-half, with Mark Prescott conducting Weber’s Der Freischütz Overture, Dvořák’s Symphony No. 7 in D minor, Op.70, and Beethoven’s Piano Concerto No. 4 in G major. Particularly of note was Andrew Blankfield’s piano solo in the Beethoven, completing his three decade-long Beethoven piano concerto cycle with Lawyers’ Music;

• On 1 December 2021, the choir performed Handel’s Dixit Dominus under Chris Oakley at St Giles’ Cripplegate;

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LAWYERS’ MUSIC

• On 3 March 2022, the choir performed a concert featuring music from Josquin to Whitacre under Rupert Gill at St Paul’s, Covent Garden;

• On 19 March 2022, the orchestra performed Shostakovich’s Festive Overture, Borodin’s Polovtsian Dances and Rachmaninov’s Symphony no. 2 again under the baton of Mark Prescot at St Giles’ Cripplegate;

• The year finished with a performance by the orchestra with choir on 9 July 2022 of Amy Beach’s Gaelic Symphony and Beethoven’s Mass in C. Supporting the charity’s educational aims, the conductor for this concert was Owen Ho, a composer and conductor currently studying at the Guildhall School of Music and Drama.

Although it is hoped that the impacts of the COVID-19 pandemic will reduce with time, the Committee has nevertheless continued to monitor the COVID-19 situation, together with the potential inflationary pressures caused by ongoing domestic and international events and the potentially significant impact this could have on the charity’s financial position.

Additionally, the Committee continues to work on improving the efficiency and effectiveness of the administration of the organization. Following the roll-out of our new membership and ticketing platform, during the year we consolidated our bank accounts, thereby reducing administration time and cost.

Chris Oakley stood down from the committee in the course of the summer but remains our choral director.

Finally, the Committee and charity were very sad this year to announce the death of Judith Clixby in May. Judith was, for many years, a dedicated and much valued member of the choir, choir manager and Committee member and is much missed by all. The choral concert on Wednesday 23 November will be dedicated to her memory.

The Committee members have had regard to the guidance issued by the Charity Commission on public benefit.

Financial review

2022 was an exceptionally difficult year, with significantly reduced paid membership numbers combined with increases in the costs of venues and performers. The financial result for the year was an excess of expenditure over income amounting to £2,144 ( 2021: £143 ). This includes a one-off accrual for Orchestra Tax Relief for previous years of £5,666. The Committee has undergone a detailed budgeting exercise for 2023 and will continue to monitor the situation.

As at 31 August 2022 the company had bank deposits totalling £9,609 ( 2021: £17,401). The company also had amounts recoverable under gift aid of £3,175 ( 2021: £4,253 ). The sums include general reserves which the company aims to maintain at the level of at least half a year’s expenditure and this will continue to be closely monitored. They also include the balance of the Helen Sibthorp legacy (£19,622, of which £2,073 remains) bequeathed to Lawyers’ Music by former member Helen Sibthorp “ in the hope that they will do something truly interesting with it ”, together with a further legacy of (£5,000, of which £553 remains) bequeathed by former member Sylvia Kapp in October 2014.

This report has been prepared taking advantage of the small companies exemption in accordance with s.415A, Companies Act 2006.

This Report was approved by the Committee on 13 November 2022.

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LAWYERS’ MUSIC

B Cater Committee Chair 13 November 2022

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LAWYERS’ MUSIC

STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 August 2022

Note Income– Resources arising Income from regular concerts Income from special events Donations Subscriptions Income Tax recoverable under Gift Aid 6 Interest receivable Orchestra Tax Credit 7 Expenditure– Resources used Direct charitable expenditure: Costs of regular concerts 2 Costs of special events Costs of digital programme Administration costs 3 Net movement of resources in the year (Deficit)/surplus Reserves brought forward Reserves carried forward	2022 £ 4,461 0 1,465 13,410 3,198 1 7,186 29,721 (29,026) 0 0 (2,838) (31,864) (2,144) 22,773 20,629	2021 £ 0 464 2,692 0 283 1 0
		3,440
		0 0 2,635 948
		3,583
		(143) 22,916
		22,773

The notes on page 6 form part of these financial statements.

The above results, which have been calculated on the historical cost basis, are wholly attributable to the continuing activities of the company.

There are no recognised gains or losses for either year, other than those shown above.

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LAWYERS’ MUSIC

BALANCE SHEET

As at 31 August 2022

Current assets Debtors and prepayments Cash at bank Creditors: amounts falling due within one year Other creditors and accruals Net assets Reserves Income and expenditure account - Balance brought forward (Deficit)/surplus for the year Balance carried forward Of which: Legacy reserves Sibthorp legacy brought forward Movement in the year Sibthorp legacy carried forward Kapp legacy brought forward Movement in the year Kapp legacy carried forward General reserves Brought forward Movement in the year Carried forward	2022 £ 10,361 9,609 19,970 0 19,970 22,773 (2,144) 20,629 2,073 0 2,073 553 0 553 20,147 (2,144) 18,003	2021 £ 5,965 17,401
		23,363 (590)
		22,773
		22,916 (143)
		22,773
		2,073 0
		2,073
		553 0
		553
		20,290 (143)
		20,147

The notes on page 6 form part of these financial statements.

For the year ended 31 August 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies’ regime.

B Cater Committee Chair

Approved by the Committee on 13 November 2022.

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LAWYERS’ MUSIC

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 August 2022

1. Accounting policy

Basis of Accounting

The financial statements have been prepared under the historical cost convention in accordance with applicable accounting standards.

2. 3.	Concert expenses Soloists’ and instrumentalists’ fees and expenses Conductors’ fees and expenses Hire of venues Hire and carriage of music Publicity and programmes Hire of equipment and instruments Other concert expenses Administration costs Society website and membership platform Registrar of Companies Making Music (National Federation of Music Societies) PRS for Music fees Account fees Advertising Sundry expenses	2022 £ 10,737 3,980 11,590 873 312 1,211 323 29,026 2022 923 13 295 0 120 1,288 199 2,838	2021 £ 0 0 0 0 0 0 0
			0
			2021 444 13 407 0 84 0 0
			948

4. Committee members’ emoluments

The Committee Members receive no emoluments in respect of their services on the Committee (noting the disclosure in Note 8 below regarding related party transactions). The Charity has no employees.

5. Income

Income is accounted for on the basis of amounts received or receivable in respect of activities in the financial year.

6. Tax status

Due to the charitable status of the company, no taxation arises on the results for the year. Income tax recoverable on subscriptions and donations paid under Gift Aid is accrued and amounted to £3,198 (2021: £283)

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LAWYERS’ MUSIC

7. Orchestra Tax Credit

Following a review of the financial position by the Committee, it was identified that, due to the orchestral productions undertaken by Lawyers’ Music, Orchestra Tax Credit was available for the current and previous years. After expenses, Orchestra Tax Credit of £7,186 is expected to be received, of which £1,520 related to the year ended 31 August 2022 and the remainder to prior years.

8. Related Party Transactions

During the year, Lawyers’ Music engaged Susie Blankfield, who is the daughter of committee member Andrew Blankfield, as leader of the cello section in the orchestra on a temporary basis. In total she received £1,350 which was all settled within the year, such amounts which were approved by the Committee. Andrew Blankfield took no part in any discussions relating to this appointment.

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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trusteesldirectorsl members of Lawyers. Music On accounts for the year ended 31 August 2022 Charity no.: 293015 Company no.: 1952985 Set out on pages 1-8 I report to the charrty trustees on my examination of the accounts of the Company for the year ended 3110812022. Responsibilities and basis of report As the charity's trustees of the Company (who are also the directors of the company for Ihe purposes of company law}, you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Companies Act 2006 ('the 2006 Acr). Having satisfied mysew that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's accounts as carried OLrt under section 145 of the Charities Act 2011 {'the 2011 Acf). In carying OLrt my examination, I have followed the Directions given by the Chanty Commission (under section 145(5)(b) of thé 2011 Act. Independent examiner's statement I have completed my examination. I confinn that no material matters have come to my attention (other than that disclosed below '} which gives me cause to believe that". ' accounting records were not kept in accordan￿ with section 386 of the Companies Act 2006, or . the accounts do not accord with such records., or the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a Irue and fairf view which is not a matter considered as part of an independent examination,. or •the accounts have not been prepared in accordan￿ with the Charities SORP {FRS102) IER October 2018

I have no con￿M$ and have come across no other matters in connection with the examination to which attention should LE drawn in this report in order lo enable a proper understanding of the accounts to be reached. . Please delete the words in the brackets rfthey do not apply. Signed: Date: 0910512023 Name: Geoffrey Matthew Hunter Relevant professional qualification(s) or body lif any): FCA Address: 34 Darwin Court Gloucester Avenue London NW17BG Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of chartty accounts.. directions and guidan￿ for examiners). Give here brief details of any items that the examiner wishes to disclose. None. IER October 2018