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2025-08-31-accounts

REGISTERED CHARITY NUMBER: 293997

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ENFIELD CHORAL SOCIETY

John Crook & Partners Chartered Accountants 255 Green Lanes Palmers Green London N13 4XE

ENFIELD CHORAL SOCIETY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 12
Detailed Statement of Financial Activities 13 to 14

ENFIELD CHORAL SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To promote, improve, develop and maintain public education in and appreciation of the art and science of choral music in all its aspects.

Significant activities

To realise its objectives the Society presents public choral concerts, recitals and workshops. Other ways to further these objectives may be determined by the Society, through its Committee, from time to time.

Public benefit

The trustees have considered the guidance issued by the Charity Commission on public benefit, including guidance on public benefit and affordability. Examples of ways this is taken into account include: the option for members to pay subscriptions in instalments; offering reduced concert ticket prices for children and students in full-time education to the age of 25.

Social investments

A Hardship Fund, to which members may apply for support towards payment of subscriptions, is maintained by the Society. The fund was established to assist, from time to time, any member whose financial circumstances might preclude them from continuing their membership of the choir. The Society's Committee agreed that the fund would be maintained at £500.

Volunteers

The Society is run by a voluntary committee drawn from its membership and also depends heavily in its operations on the contribution of other volunteers. Such volunteers will also be members of the society and carry out activities including: running fundraising events; organising refreshments at rehearsals and concerts; selling concert tickets; collating the Society's Gift Aid schedule for submission to HMRC. Concert Front-of-House has generally been managed by non-member volunteers, and our thanks go to them as always.

Support for good causes

At Christmas and occasionally at other times of the year the choir supports good causes. In 2024-25 we supported a local charity: The Nightingale Cancer Support Centre. Retiring collections at the choir's Christmas concert and two additional Christmas performances at a retirement complex and a care home raised £804. This does not appear in the following accounts because it was paid directly to the charity without passing through the choir's books.

Social investments

A Hardship Fund, to which members may apply for support towards payment of subscriptions, is maintained by the Society. The fund was established to assist, from time to time, any member whose financial circumstances might preclude them from continuing their membership of the choir. The Society's Committee agreed that the fund would be maintained at £500. However, in 2024-25 heavier demands on the Hardship Fund than hitherto resulted in a small deficit.

Page 1

ENFIELD CHORAL SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

ACHIEVEMENTS AND PERFORMANCE

Activities

2024/25 was a year of celebration and this was reflected in the four wonderful concerts over the year, two of which were substantial productions. As was announced at last year's AGM, it was anticipated that this would have an impact on the reserves. Even so, it was decided to maintain members' subscriptions at £200 for another year in view of possible funding from Arts Council England (ACE), inflation, and the likelihood that an increase would have caused a reduction in membership which had not fully recovered after the pandemic. However, members were cautioned that an increase in 2025/26 would be almost inevitable, particularly if the funding by ACE was not forthcoming.

The application for an ACE grant was to provide a free concert in a less affluent area of Enfield where residents, who may not have had the opportunity to experience a choral/orchestral concert before, could do so. Committee members put much time and effort into preparing the application, the quality of which was commended by our professional adviser at Enfield Voluntary Action. However, the application was not successful, which was hugely disappointing. Since much work had been done in planning the concert, and in view of timescales, we proceeded with an adjusted budget and (in line with the spirit of the project) significantly cheaper ticket prices than for other concerts.

With the exception of the Christmas concert, it has usually been necessary to subsidise the cost of concerts from the society's reserves. In recent years the level of subsidy has increased; it is likely to continue to do so, depending on the rate of inflation. This year, even the Christmas concert required a small subsidy. Further increases in ticket prices have to be weighed against the likely effect on ticket sales in these straitened times.

In this context, and after the Committee's consideration of feedback from an audience member (that family attendance at concerts could be a problem for families when the cost of child tickets and/or the cost of babysitting, were taken into account), the Committee agreed that we would offer free tickets for children who attend concerts with an accompanying adult. This accords with the charity's educational aims, by (hopefully) allowing more adults to attend, and by encouraging attendance by younger people and thus introducing them to the joys of choral music.

The summer concert had been earmarked to celebrate Mark's 25 years with the choir, and I am pleased to say that it proved to be a worthy occasion.

A successful membership campaign was carried out during summer 2025. Many thanks to David Luckcock and to everyone who helped deliver flyers.

The Society bought an electric organ and accessories. It is anticipated that this will pay for itself in a short time.

Charitable activities Financial Administration

Banking has proved to be much more efficient with the Charities Foundation Bank, although the Santander accounts have been kept open for operational reasons. These are likely to be closed in the coming year.

Thanks to Liz Pallace for her work seeking sponsorship

Thanks to Nick Bowater's efforts, the website has progressed and online ticket purchases are proving popular. There has been increased use of our card pad.

Contribution

I write every year that the committee provides great support in managing the Society's funds, and I am pleased to say that this has been particularly so in the last year. Our main source of income derives from membership subscriptions so it is necessary to increase membership to not only bring in money, but also to ensure the choir's existence and ability to provide a varied and distinctive programme.

It is vital that we maximise ticket sales in order to balance the cost of productions with actual income from the productions, or at least reduce the levels of subsidies.

The choir's activities continued to rely on the loyalty and enthusiasm of our members. Fundraising activities this year included the Gift Aid claim by Philip Elmer; a quiz run by a team headed by Hilary King; raffles organised by Sue Jeffreys; and rehearsal teas managed by Lesley Cruden.

Page 2

ENFIELD CHORAL SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

FINANCIAL REVIEW

Financial position

The subscription for the year was £200, which was the same as subscriptions in 2023/24. The continuing inflationary situation and its repercussions for the Society's costs, and on our audiences' disposable incomes, inevitably had some impact on the choir's finances.

Also, 2024/25 was an exceptional year with two ambitious concerts which reduced reserves. Of course, the committee's prudence in financial management will continue.

The Society reports a net loss of £6,693 for the year (2023-2024 showed a net profit of £130). Gross income amounted to £25,741 (2023-2024: £27,130) of which the most significant elements were member subscriptions of £12,282 and Concert Income of £5,980.

Total expenditure for the period was £32,434 (2023-2024: £27,000 ). Musical director and concert expenditure made up the largest elements of this at £6,565 (2023-2024: £6,030 ) and £14,732 (2023-2024: £8,812) respectively. Total funds at the end of the financial year amounted to £17,889 (2023-2024: £24,582) with cash balances standing at £15,122 (2023-2024: £22,606).

Reserves policy

The Society's committee has agreed it to be prudent to maintain cash reserves equalling 25%- 50% of its annual expenditure to ensure that running costs and concert expenses may be met as they fall due. (Agreed at a meeting of the Society's Committee 23 November 2015).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Enfield Choral Society is an unincorporated charity governed by its Constitution.

Recruitment and appointment of new trustees

The Officers of the Society are the Chair, Secretary, Treasurer, Membership Secretary, Social Secretary, Publicity Officer, Music Librarian and Concert Manager who all act as the Society's Trustees. The society is managed by a committee comprising the Officers and up to three additional members (including designated roles of Health & Safety Officer and Website Manager), all to be elected at the Annual General Meeting; and a representative for Making Music, elected for 3 years. Election to the committee is by show of hands. The musical director and President are ex officio committee members.

The William Bullock Memorial Fund was established many years ago. The fund was set up to provide assistance to selected, or potential, concert soloists amongst the society's membership. Grants may be requested from the fund towards the costs of singing lessons, purchasing recordings, scores or concert tickets to help in preparing for a solo role at an Enfield Choral Society performance. The fund may also be used to coach the choir for particular performances.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

293997

Principal address

99 Vicars Moor Lane Winchmore Hill London N21 1BL

Page 3

ENFIELD CHORAL SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

Trustees

Mrs L Jordan Chair I MacKenzie Press and Publicity Manager (resigned 15/10/2024) R Newman Treasurer Ms C Humphreys Membership Secretary Ms T Place Music Librarian Ms V Taylor Concert manager A Place Music Librarian Mrs H Luckcock Secretary D Luckcock Press and Publicity Manager (appointed 15/10/2024) Mrs H King Social Secretary (appointed 15/10/2024)

Independent Examiner

John Crook & Partners Chartered Accountants 255 Green Lanes Palmers Green London N13 4XE

Approved by order of the board of trustees on 14 October 2025 and signed on its behalf by:

Mrs L Jordan - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ENFIELD CHORAL SOCIETY

Independent examiner's report to the trustees of Enfield Choral Society

I report to the charity trustees on my examination of the accounts of Enfield Choral Society (the Trust) for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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 giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do 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.

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.

IA Hunt FCA

John Crook & Partners Chartered Accountants 255 Green Lanes Palmers Green London N13 4XE

14 October 2025

Page 5

ENFIELD CHORAL SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted
Restricted
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
17,208
-
Other trading activities
2
8,372
-
Investment income
3
161
-
Total
25,741
-
EXPENDITURE ON
Raising funds
4
30,206
-
Charitable activities
Support costs
2,178
50
Total
32,384
50
NET INCOME/(EXPENDITURE)
(6,643)
(50)
RECONCILIATION OF FUNDS
Total funds brought forward
22,229
2,353
TOTAL FUNDS CARRIED FORWARD
15,586
2,303
2025
Total
funds
£
17,208
8,372
161
25,741
30,206
2,228
32,434
(6,693)
24,582
17,889
2024
Total
funds
£
18,081
8,943
106
27,130
24,003
2,997
27,000
130
24,452
24,582

The notes form part of these financial statements

Page 6

ENFIELD CHORAL SOCIETY

BALANCE SHEET 31 AUGUST 2025

Unrestricted
Restricted
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
6
3,796
-
CURRENT ASSETS
Cash at bank and in hand
12,819
2,303
CREDITORS
Amounts falling due within one year
7
(1,029)
-
NET CURRENT ASSETS
11,790
2,303
TOTAL ASSETS LESS CURRENT
LIABILITIES
15,586
2,303
NET ASSETS
15,586
2,303
FUNDS
9
Unrestricted funds:
General fund
Hardship fund
Restricted funds:
William Bullock Memorial Fund
TOTAL FUNDS
2025
Total
funds
£
3,796
15,122
(1,029)
14,093
17,889
17,889
15,653
(67)
15,586
2,303
17,889
2024
Total
funds
£
2,456
22,606
(480)
22,126
24,582
24,582
21,919
310
22,229
2,353
24,582

The financial statements were approved by the Board of Trustees and authorised for issue on 14 October 2025 and were signed on its behalf by:

L Jordan - Trustee

The notes form part of these financial statements

Page 7

ENFIELD CHORAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Membership income includes transfers from the Hardship fund in respect of members fees that have been waived. These are shown as donations from the Hardship Fund.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Instruments - 10% on cost Staging - 20% on reducing balance Computer equipment - 33% on cost

The music library is not depreciated as the value is not expected to fall.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

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ENFIELD CHORAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

2. OTHER TRADING ACTIVITIES

2025 2024
£ £
Concert Income 5,980 5,499
Rehearsal refreshments 550 431
Quiz Income 1,112 1,058
Raffles 165 206
Sundry income 446 451
Concert refreshments 119 267
Workshop - 1,031
8,372 8,943
3. INVESTMENT INCOME
2025 2024
£ £
Deposit account interest 161 106
4. RAISING FUNDS
Raising donations and legacies
2025 2024
£ £
Support costs - 108

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

6. TANGIBLE FIXED ASSETS

Music Computer
Instruments Staging Library equipment Totals
£ £ £ £ £
COST
At 1 September 2024 2,790 20,109 1,135 159 24,193
Additions 1,645 - - - 1,645
At 31 August 2025 4,435 20,109 1,135 159 25,838
DEPRECIATION
At 1 September 2024 2,790 18,788 - 159 21,737
Charge for year 41 264 - - 305
At 31 August 2025 2,831 19,052 - 159 22,042
NET BOOK VALUE
At 31 August 2025 1,604 1,057 1,135 - 3,796
At 31 August 2024 - 1,321 1,135 - 2,456

continued...

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ENFIELD CHORAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Bank loans and overdrafts (see note 8)
Other creditors
2025
£
67
962
1,029
2024
£
-
480
480

8. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£ £
Amounts falling due within one year on demand:
Bank overdrafts 67 -
MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1/9/24 in funds funds 31/8/25
£ £ £ £
Unrestricted funds
General fund 21,919 (6,076) (190) 15,653
Hardship fund 310 (567) 190 (67)
22,229 (6,643) - 15,586
Restricted funds
William Bullock Memorial Fund 2,353 (50) - 2,303
TOTAL FUNDS 24,582 (6,693) - 17,889
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 25,741 (31,817) (6,076)
Hardship fund - (567) (567)
25,741 (32,384) (6,643)
Restricted funds
William Bullock Memorial Fund - (50) (50)
TOTAL FUNDS 25,741 (32,434) (6,693)

9. MOVEMENT IN FUNDS

continued...

Page 10

ENFIELD CHORAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1/9/23 in funds funds 31/8/24
£ £ £ £
Unrestricted funds
General fund 21,651 612 (344) 21,919
Hardship fund 310 - - 310
21,961 612 (344) 22,229
Restricted funds
Retiring collections - (344) 344 -
William Bullock Memorial Fund 2,491 (138) - 2,353
2,491 (482) 344 2,353
TOTAL FUNDS 24,452 130 - 24,582

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 26,474 (25,862) 612
Restricted funds
Retiring collections 656 (1,000) (344)
William Bullock Memorial Fund - (138) (138)
656 (1,138) (482)
TOTAL FUNDS 27,130 (27,000) 130

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1/9/23 in funds funds 31/8/25
£ £ £ £
Unrestricted funds
General fund 21,651 (5,464) (534) 15,653
Hardship fund 310 (567) 190 (67)
21,961 (6,031) (344) 15,586
Restricted funds
Retiring collections - (344) 344 -
William Bullock Memorial Fund 2,491 (188) - 2,303
2,491 (532) 344 2,303
TOTAL FUNDS 24,452 (6,563) - 17,889

continued...

Page 11

ENFIELD CHORAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 52,215 (57,679) (5,464)
Hardship fund - (567) (567)
52,215 (58,246) (6,031)
Restricted funds
Retiring collections 656 (1,000) (344)
William Bullock Memorial Fund - (188) (188)
656 (1,188) (532)
TOTAL FUNDS 52,871 (59,434) (6,563)

The deficit on the hardship fund represents members subscriptions that have been waived.

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2025.

11. WILLIAM BULLOCK MEMORIAL FUND

The William Bullock Memorial Fund was established many years ago. The fund was set up to provide assistance to members of the Society who are having singing lessons or to acquire copies of recordings, scores or concert tickets to assist potential or selected soloists for specific roles in the Society's productions. The balance in this fund at the year end was £2,303 (2024 - £2,353).

Page 12

ENFIELD CHORAL SOCIETY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

FOR THE YEAR ENDED 31 AUGUST 2025
2025 2024
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 87 1,346
Gift aid 2,409 2,432
Members subscriptions 12,282 12,147
Levy fund balance 2,430 2,156
17,208 18,081
Other trading activities
Concert Income 5,980 5,499
Rehearsal refreshments 550 431
Quiz Income 1,112 1,058
Raffles 165 206
Sundry income 446 451
Concert refreshments 119 267
Workshop - 1,031
8,372 8,943
Investment income
Deposit account interest 161 106
Total incoming resources 25,741 27,130
EXPENDITURE
Other trading activities
Concert expenditure 14,732 8,812
Hire of church hall 3,138 3,325
Musical director 6,565 6,030
Accompanist 3,136 2,795
Making music subs 313 323
Concert refreshments 208 324
Quiz night costs 484 451
Workshop - 720
Chamber Choir 1,325 770
Depreciation of piano 41 -
Depreciation of staging 264 330
Depreciation of computers - 15
30,206 23,895
Charitable activities
Insurance 155 151
Postage and stationery 130 407
Website 149 103
Sundries 745 698
Carried forward 1,179 1,359

This page does not form part of the statutory financial statements

Page 13

ENFIELD CHORAL SOCIETY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

2025 2024
£ £
Charitable activities
Brought forward 1,179 1,359
Singing lessons from William Bullock Fund 50 138
Grants to institutions - 1,000
Grants to individuals 567 -
1,796 2,497
Support costs
Finance
Bank charges 60 20
Governance costs
Accountancy and legal fees 372 588
Total resources expended 32,434 27,000
Net (expenditure)/income (6,693) 130

This page does not form part of the statutory financial statements

Page 14