(.X)I,•iyI¢ IPIll,I,I,'I 11,11,I' I'()l('I'J ('Il()111 'C)Ill%,iil I 111 .11 Nlilll('1121114 ('()N'l'Tr',N'l',%i l- Iillci Iic'P(Iri ol, Iliil olllil'ri Iiiiil i()111111 Iiic:( .Siiili:111(:111 i)I' fii_1iiiiL'liil IIL'I Ii,Iiiil IliiliiiiK'c' ,%lic'L'I Nc)Ii5 l() Iliil Iliiiiiiiliil %liilL:IIIL'iII 7.1,1 I11(IL'I)Illl(ILIIII IIXIIIII IIILII ¥1 Il'l)()I'l COLNF. VALLF.I' NIALTr: V()ICE CIIOIR - I'()RKSIIIRb: INFOKMIITION Triislcos nn(l Tr".Iccle(l Nlciiihorq Cliiiiriiiiiii lo 311)c'iciiil)L'f ab 0?3 ch￿irl1]n1] froiii l Jiiiiiiiiry ?O?.I 10 S MThy ?02,1 IiitL'riiii Clininiinii fftiiii 6 fvliiy 2024 CILIIL*rnI SL'LfL'iiir)' I'rciiiiiifLr ) IKell)' K Cliadha J D.qxtLr A Cc)oke J Clark r R I:icldinb J B Ganier N4 1 loiislc)11 R RosboTh)ugh B SliilLI' cicn.crnl .SccretAn' lliid Iid(Irc.ss J B.Ixtcr 3 Pinfold IAIIC Bol%itLr N1c)i)r Golcar Hiiddcrslicld HD7 4NR Rcporling Accountiiiits Wlicuii'ill LE Sudii'ortli LiniitLd 35 IVeslgiutL I luddLrsficld HDI IPA Iliinkcrs Lloyds Bank plc I Westgnlc Huddersfield HDI 2DN CCLA II)VLslniLllt NqiiiiugiciiiLiit LiiiiilLd Senntor I IousL 85 Quceii Vicioria Strcct Loiidoii EC4V 41T COLNE VALLEY MALE VOICE CHOIR- YORKSHtRE REPORT OF THE OFFICERS AND COMMITTEE for the year ended 31 MARCH 2024 The commiltee submils its financial statements for the year ended 31 March 2024. The committee have adopted the provisioiis of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity. The fiiiancial statements Iiave been prepared in accordance Ivith the accounting policies set out in the notes to Ilie fiiiancial stalemenls aiid coinply Iviili Ilie cliarity's goveriiing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Rccoinmended Practice applicable to charities preparing their accounts in accordance witli the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019. Principal objects The principal objects of tlic Choir are to promote the study, practice and performance of choral works. to educate the public in the arts and in particular in the arts of singing and music by assisting in and taking part in concerts and similar activities. Public benefit and eligibility criteria The Charity Commission's gcneral guidance on public benefit has been used for reference when compiling this report and in planning future developments and activities. Review of activities and future plans and activity The Statement of Financial Activities for the year is detailed on page 5 of tlie financial statements. The result for the year shows a surplus of £9,175 on the unrestricted funds. This figure includes unrealised gains on investments of £18,960. The Ofricers and Committee intend to continue witli the objectives for which the Choir was fornied and also supporting the activities of the Colne Valley Boys. The choir is continuing with its plan of operational reforni, increasing concerts and seeking neiv revenue streams. Live perforniances are continuing to be reviewed with the onus on increasing the number of concerts, ajthough, there have been concerts that will no longer go ahead, such as Scarborough, where the choir has suffered the loss of Christine Cox. 2023 was marked by a variety of activities and community focused events. Some of these activities required financial support from the choir, however, six events took place in the financial year to 31 March 2024 that provided operational revenue for the choir. The choir has a number of evenls planned in Ihe year to March 2025 to provide operational revenue, as well as the continuation of community focused projects such as Let All Men Sing, Ivhich Nvas very successful in both March 2023 and 2024. Let All Men Sing was supported with grant funding of £2,000 from One Community Foundation Ltd. During the year, the clioir has invested £120,000 of the legacy received in tlie year ended 31 March 2022 from the will of the late Muriel Stead. This has been done with tlie intention to provide revenue through investment to support choir projects in the future. COLNE VALLEY P•lALE IIOICL CIIOIR. YOIIIKSIIIRF REIJORT OF TIIE OFTr ICTr=RS AND Coll1￿11rrF.Tr.. (cc)nilniiccl) riir IIIL I'L'nf LiidLd 31 hlARCII 2024 con.8liliitinn Colnc VnllL)' Mnlc Voicc Clioir 18 rcgisicrcd wlih Ilie Clinrity Comiiiissioners for F.Iiylniid nnd Wnlcs (No 5001?4) nnd 15 coiisli(Iiied IiiidL r RiilLS nclopic(I,1 S Jiily 19()8 iiiicl Inst rcvlscd I n ScptcnihLr 2001. oiriccrs Aiid coiiiiiiillL'L The Choir is goN'crncd b). tlic Gcncrnl Sccrclnry. I loi). Trciisiircr. Musiclll Dircctor. foiir Scction l.L'iidcrs niid ciglil Gcncrnl CoiiiiiiiiieL lliLnibLrs (four of Ii'lioiii 11 ill rclirc nniiuully). TIIL Clinirninii niid DLpiiiy Cliiiirniaii arc clccted froni Iliosc cighi Cicncrnl Coniniitlcc niciiiber8. -fhc Gencrnl Sccrclnry, I lon. Trcnsiircr nnd Genernl coiiiiii1tl￿ Iiicnibcpi sliall bc clLLILd ai Ilic Aniiu.ql Gciicriil fvILLliiig iii L,'ILII yLar. The trustccs and clcctcd mcmbcrs Ivlio Iicld 0￿1CC during IIIL ycnr IvcrL lis folloivs: Cliuiniiaii to 311)ccciiibcr 202.3 Cliainiiaii froiii l Joiiiinry 20?4 Gcncral ScLfLtury TrLnsiircr J I Stones P Kelly J Ba.xter A Cookc K Cliadha J Clark S J Durrans E R Fielding J B Garner M Houston R Rosborough B Slater P Kelly retired as Cliairnian on 5 May 2024. K Chadlia was appoinled as Iiilerini Cliairnian from 6 May ?0?4. Other officers of the Clioir during the year were as follows: T Meredith D Hirsl C Pulleyn K Holland BGHearn M Houston J Garner D Morrison S J Durrans Musical Director Cliuinnaii Miisic CuniniillLL Principal Acconipcllllsl Librcqriaii Wardrobe Master Section Leader Sectioii Lc4qder Scction Leadcr Sectioii LLudLr Reserves policy and risk mllna%ement It is the policy of Ilie Clioir to Inaiiitaiii uiire.8tricted fiiiids, Ivliicli c2fL frcL rcscrves of Ilie cliarity, at a, Icvel which equales to at least twelve months unrestricted expeiidilure. The Comniiltee lias assessed tlie Inojor risks to wliicli tlie Charity is exposed and coiitiniis that systLlllS lire eslablislied lo enable regular reporls lo be providLd so Iliat Ilie IlCCLSS41ry slcps cuii bL lukeii lo ILSSLII IIIOSL risks. At 31 March 2024 unrestricted gcneral fiiiids totalliiig £161,063 (2023: £152,350) ftre available t.or Iisc at thc discretion of tlie coiiiinillee iii furtlieronce of Ilie gicnci'al objectives of IliL Clioir. COLNE VALLEY ￿lAI.E. VOICF CII()IR. Y()R1￿￿111￿F RfPORT OF TIIF OFFICTr:RS AND CONifviirrF.F', (conilnu¢d) ror Ilic s'car ciidcd 31 MARCH 2024 Rc.qen'e.q pnllcy And rlqk mAnHRenionl (cnnllniie(l) At 31 Mnrcli 20?,1 IiiireslriLicd socinl I"un(18 1()Inllii)g £2,,100 ( ?021; 11,938) nrc nviiilnbl¢ fcir IisL*é to suli%•lLIiii Iijiurc ci'ciits. Al .31 Marcl12024, rLslriLicd fiiiids Ic)Inlliiig £NII (?023: £Nil) nrc nvniliible for usc fc)r Ilicir rLiStricicd purposc. SIAtemenl of Truslees, re8ponslblll(Ics Tl)c (rustCCS circ rcsponsiblc lor prL'P'irii)g dic 'l'rustLL'S' RL'I)cirl (IILI)L)rl nf I'li¢J ()nicLfs niid C'c)IiiiiiillLC) nii(I Ilic fiii,IllLial SlatLiiicnis iii ,qccordiiiiLL il'iili niii)l iLlll)Ic laiN' nii(I lJiiitLd Kiiigi(IL)111 AcLoiiiiliiig St'iii(Iiirds (lj Iiiicd IKiiigdoiii Gciicrnll), AcLcpicd A_ccoiiiitiiig PrnLticL). Tlic l.Iiv applicnblc to cli,qriliLS 111 liigl.qiid 11 Ivnlcs rLxiiiirLs IIIL Iriistccs lo prLpnrL tiiitsnci.I1 sliilLIIILiilS for cacli fiii,qiicial ycar Ivliicli gil'c a Iriic Iiiicl fiiir VILIV ol- Ilic stnlLI ()f nll'nirs ol Ilic cli,qrily Iiiid ol, tlie illLoiiiiiig rcsourccs• .qiid applicaiioii of rcsoiirccs of IliL) clinrily fc)r lli.qt yc'ir. li) prcpill'illgl tlicsc fiiiiqiicial .sl'iiciiiciiI.s. IIIL triistecs are reqUI￿d 10: SCILCI suiiablc accoiiiitiiig policiLS aiid IliLII Iqpply tliLIII LC)1lSi5ILiiIIy' obscrvc Ilic Iiiciliocls Iqiid i)riiiciplLS 111 tlic ClinritlL5 SORI) ?019 (rRS I ()2). Iiiakc judociiiLllts lliid Csliiiiatcs tlinl are rcn5c)IiuI)Ic 'iiid prudLiit' slatc Ivlicilicr applicnblc Accouiiliiig Stcqiidai'ds 1i4vc l)ccii folloiN'Ld. siibjLCI lo Iiiiy 111.4tcri'il departures discloscd qiid expl,qincd iii IIIL fiii.4iici,'Il siatLIIILlIt5' .IIILI prcparc tlic tinaiicial stcltciiiciils 011 Ilic gioiiig coiiccrii b,qsis IinlLSS It is iiiappropri.IIL to i)rLbUIII tliat Ilie cliarily Ivi11 coiiliiiiiL) iii opei"ulioii. The trustces are respoiisible for kccpiiig propci. qccoiiiiiiiig rcLoi'ds Iliiit diSLIoSL 11.iili n',l¥•oiinl)ILA .qLLIII".ILy llt aiiy linie Ilic finaiicial positioii of Ilie clinrily aiid to cii,IblL tliciii to ciisiirL' Illit IliL fiii'iiiLi'II sl'ilLIIILiIIS LC)IiipIN' witli tlic Cliarilies Acl ?0 I I, Ilic Cliarily (Accoiiiits uiid Rcpoi"ts) Rcgulilioiis g(108 Triid tIIL l)fovis10115 clt" tliL trust deed. Tliey are also rcspoiisiblc for Scqfcgiinrcliiigi IIIL IISSLls of IIIL cli'irilS' ,qiid IILllCL for tnkiiig rLll%iC)IiublL steps for Ilie prevenlion and dLlectioii ol: I I'aiid and oilicr irrLgiiliiriliL'.%i. On belialf of tlie CoiiiiiiillcL K CHAD14A Inieriin Cliairmaii 19 Julie 2024 0￿M oo C•g(J m 00 C￿ (Nm c¢ a) ¢n ¢U tA]Ukn COLNE VALLEY MALE VOICE CHOIR- YORKSHIRE BALANCE SHEET 31 MARCH 2024 2024 2023 Notes Currenl assets Unifornis Aegon Iniiestments BlackRock Investments l O Debtors and prepayments Cash at bank COIF Deposit Accounl 1.000 106,624 32,293 2,365 ,10.202 18,000 1.000 2,259 139.828 18,000 170.484 161.087 Creditors: amounts falling due Ivithin one year (7,021) (6,799) Net assets 163,463 154,288 Charity Funds 12 Unrestricted General Funds 13 Unrestricted Social Funds 14 Restricted Funds 161,063 2,400 152.350 1,938 163,463 154,288 The financial statements on pages 5 to 13 were approved and authorised for issue by the trustees on 19 June 2024 and signed on their behalf by K CHADHA- Interim Chaiman A COOKE- Treasurer The notes on pages 7 to 13 fomi part of these financial statements. COLNE VALLEY NIALE VOICE CHOIR- YORliSHIRE OTES TO THE FLNANCIAL STATEhlENTS 31 MARCH 2024 Accounting policies a) General inforniation and basis of preparnlion Colne Valley Male Voice Choir - Yorkshire is an Unincor￿)raIed registered charity in the Uniied Kingdom. The nature of the charity's operntions and principal activities are detailed in the Report of the Officers and Commillee. The charity constitutes a public benefit entitv as defined b), FRS 102. The financial statements have been prepared in accordance Ivith Accounting and Reporting by Charities: Statement of Recommended Prdctice applicable to charities preparing their accounts in accordance Ivith the Financial Reporting Standard applicable in die UK and Republic of Ireland (FRS 10?) issued in October 2019. the Financial Reporting Standard applicable in the United Kin£dom and Republic of Ireland (FRS 10?), the Charities Act 201 l and UK Generally Accepted Prnctice. The financial statements do not include a cash flow staiement on the grounds that it is appl)'ing para£rnph 14.1 of the Charity SORP 2019. The fmancial statements haiie been prepared to giN'e a 'true and fair, vieiv and have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the extent required 10 provide a "trne and fair vieiv.. This departure has involved folloii'ing thc Accounting and Reporting b), Charities: Statement of Recommended Prnctice applicable to charities preparing their financial ststements in accordance Ivith the Financial Reporting SLqndard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Chariiies: Statement of Recommended Practice effective from l April 2005 11.hich has since bttn liiihdrnilm. The financial statements are prepared in sterling, hich is the functional currencv of the entit),. and rounded to the nearest £. The significant accounting policies applied in the preparntion of these financial statements set out beloiv. These policies hai'e been consisiently applied to all )'ears prtsented unless oiherni'ise stated. b) Fund accounting Unrestricted general funds are available for use at tlie discrelion of the comniittee in furthernnce of the general objectives of the choir and Ivhich Iiai'e not bLYn designaied for other purposes. Designated funds are unrestricted funds thot hol'e beei) Sei oside by the coniniitiee for particular purposes. Tlie aim and use ofeacli designalLYI fuiid 15 sel oul in tlie nolL510 the financial stalements. Restricted funds are funds Ivhich are to be used in accordance Ii'iih spLYific restriciions ImposL￿ b). donors or Ivhich have been rnisLd b), tlie charit!, for particiilar piirposes. c) Income recognition All incoming resources are included in the Statcmcnt of Financial Activities i%'hcn thc charit), is legally entitled to the income after ans, perforniance conditions have been met. Ihc aniouni can bc measured reliably and it is probable Ihat tlie iiicome Ii'ill be received. No aniount is included in tlie financial statenieiits for voluiitCLr tinic in IiiiL) IllltlI SORP (FRS I O? COLNF VALLEY MALF VOICTr: CIIOIR- YOIIKSIIIIIL N()TFS TO I'IIF. FINANCIAL ,STAI'FNlfNTS (conilniiL•(I) 31 MARCFI 2024 Accoiinliiig i)oliL'iC.¥ (coii(illllL'(I) d) fxi)Liidiliii'L rccogiiilion AII LXPLiiditlll'L is IlCL(IlllItLd lor 011 nii IlLLriiiil.s l)11.%lS 1111(I Iins l)LIL)11 clnssifiL(I IiiidLr Iicii(liiibls Ilint nbb)fLgnlL lill co.s15 I'LliilL(I to IIIL cnlCblOI)', CxpLlI(liliirc is rLCOblllll•L(I Ivlicro IlIL'fL IS Il ILbinl or CciiislriiLliiic ol)libinii(111 t() IiiiikL I)IIyIIILlIts IL) Ililrd pnrliL.&i, it is prol)nblc Ilint IliL) .sL(IILiiiciil Ivil I bL rLqIIiI'LLI Iiiid IliL IiiiioiiiII of IIIL C)l)l ignlioi) Lnll bc IllLII.¥•lll'Ld I'L'liiibly, e) Uiii tc_)I"IllS I"IIL Ilclv Illlltoriii.s nLqIIiI'L(l iii 2012. Iinvc l)LLlI niiiortisc(I nvcr fivc ycnrs, Ivitli n rLSi(Iiinl viiliic or £ I .000 illLliidLd iii tIIcsc llLC()IiiIIs. l) OiliLr assctS No v,qliiL Ii,qs bLeii plncLd 011 stock of coiiipuct (li.scs. rccor(l.&i Iiiid badgc.8. No Vc21iic Iii28 bccii plncLd 11[)011 tIIc P14qlln, IIIL kLyI)onrd niid IllllliiL lil)rnry OlVllLd by IIIL) Lli()ir. o) GoiiiK) LOIILLrii Tlic fiiianLial statciiicnts Iinvc bLcii prLpnrL(I c)1111 gioiiig LOIILcrn bnsi.4 115 tlic coiiiniitlLL bLlicvc tlint no Iiiatcrial IiiicLrtiqllllics c.xist. I'lic coiiiiiiittcc lin5 coI)sidLrcd tlic ILVCI of. I'iiiid.s Iicld nii(I tliL expcctcd Icvcl of illCOlllL niid c,xpciidiliirc fnr 12 Iiioiitli.s froiii nutliori.sing IIIL.SL finniicinl statcnieiits. Tlic coiiimittcc l)Llicvc tliiil biidgLtLd iiicoii)L uiid c.1pciidiiufL is Slifl iciLiit i%'iil) tlic Icipcl of rcservcs for tlic clinrity to bc nblc to coiiliniic n.$ n bioiiig conccrn. li) JudgiciiiLllts Iiiid kLy soufLLS of cstiniiitloll IlllCL'I"tiiiiily I"Iic prcpcqrntioii of IliL fiiiiqiicial stntciiiciits rLqiiirLS triistcc.s lo niakc judgciiicnl.S C.S•liniutL'S niid ossuiiiptions tlial affLCt IliL anioiints rLportcd. TIILSL Cstiiiinics niid judgLmciitS 4qrc coi)tIllU&i11)' rLVlClI'cd and arL bnsLd 011 L.x[)criciicc niid otliLI' l£ictor5, iiiclii(lii)g c,XPLCtation5 of futiirc CVL'iII5 Ilinl are bcliciicd to be rLnsoiiablL Iiiidcr tlic circiinisliinLCS. 20?4 ?0?3 Inconie froni donnlions Members, subscriptions l3cquc.st.s aiid doiialioii.s Fijndraisiiig: 200 Cliib (net of pri7Cs) Graiit iiicoiiie: Oiic Coiiiiiluiiity foiiii(Iiilioii i.ld l.L'l Illl Mcii %iiib CLiitcnclry Diiiiicr Golf Club Dinncr (IiL'I siirpliis) Bunis Niglit (nct siirpliis) oihcr 5,6?0 688 2.5?3 ?.000 4,6?7 1.072 3.425 2,?75 2?.1 238 57 175 1,350 11.574 Incoiiic froni doiintioiis Ivos £11,350 (20?3. £11,574) of Ivliicl) £2,000 (2023: £Nil) Ivas ottribiitnblc to rLslrictLd fuiid5 ¢111d £9,350 (2023: £11,574) Iviis 'mLnt of music profLssionals and rent of rehearsol space for Ilie LL't AII MLII Siiig project. IIIL. projcLt took place bLtiieen Jaiiuary 2024 and Nlarch 2024, culminoling in o Cclcbrnior), CoiiLCrt on 17 Morch 20?4. RLStrictcd funds carricd forward at 31 March ?024 oinouni to £Nil (?023: £Nil). .*b IfALLEY ThIALE N'OICE CHOIR- I'ORKSHIRE 'i?TES TO THE FINAINCIAL STATE)IEYI TS (continued) 31)I.-IRCH ?024 14 Analisis of nct a.kscts bchp•"cen funds 2024 Resrricted funds Unrestrictcd funds Total funds 170.484 (7.021) Current asseis Ciintiit liabilities 170,484 (7.0?1) 163,463 163.463 20?) Restricted funds Unrestricted funds Total funds 161,087 (6.799) 161.087 (6.799) Curreiit asSLts Current liabilities 154?88 154 ?88 14 J,,•4'pÉrENDENT EXAMINER'S REPORT TO THE COMMITTEE OF THE COLNE VALLEY 1112iLF VOICE CHOIR- YORKSHIRE I report to the charity trustees 011 Iiiy exaniiiiation of tlie fiiiancial statenieiits of Tlie Collie Valley Male Voice Choir- Yorkshire for the year elided 31 March 2024 Ivhicli are set oiit on pages 5 to 12. Responsibilities and basis of report As the cliarity's trustees you are responsible for tlie preparation of tlie financial statements in accordance witli the requirenients of the Charities Act 2011 ('tlie Act,). I report in respecl of Iiiy examiiialion of Ilie cliarily's finaiicial staiements carried out uiider section 145 of Ilie Act and in carrying out my cxaniination I Iiave folloivcd all tlie applicablc Dircctions givcn by Ilie Charity Commission under section 145(5)(b) of tlie Act. Independent examiner's statement Your attention is draivn to the fact the charity has prepared tlie fin¢qncial statemeiits in accordLqiice Nvith Accounting and Reportiiig by Cliarilies: SLqtemenl of Recommeiided Practice applicable lo cliarities prepariiig their accounts in accordance witli the Finaiicial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) in preference to tlie Accounting aiid Reporting by Cliarities: Statemeiit of Reconimended Practice issued on l April 2005 wliich is referred to in the extai)t regulations but has since beeii witlidrawn We understand that this has been done in order for tlie financial statemeiits to provide a true aiid fair vieiv iii accordance with Generally Accepted Accounting Practice cffectivc for rcportiiig periods beginiiing 011 or after l January ?015. Your attention is drawn to the disclosure in note 6 regarding tlie fact that Ilie necessary disclosures have not been made, as required by tlie SORP, in respect of aggregate doiiations made by tlie trustees. I have completed my examination. I confinn that no otlier matter except tliat referred to in tlie previous paragraph has come to my attention in connection with tlie examination giving me cause to believe tl)at iii aiiy material respect: accounting records were not kept in respect of the cliarity as required by section 130 of Ilie Act. or the financial ststements do not accord witli tliose records; or the accounts do not comply witli the applicable requirements concerniiig tlie forni and conteiit of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other tlian any reqiiirenient tliat tlie accounts give a 'true and fair view, wliicli is not a matter considered as part of ali iiidepeiident examination. I have no concerns and have come across no otlier Inatters in coiiiiection Ivith the exaniiiicltioii to Ivliicli attention should be drawn in this report in order to eiiable a proper uiiderslandiiig of Ihe financial stateineiiis to be reached. Richard Turner for and on behalf of Wheawill & Sudworth Limited 3) Wesigate Fluddersfield HDI IPA 19 JiinL 2024