COLNE VALLEY MALE VOICE CHOIR- YORKSHIRE FINANCIAL STATEMENTS 31 MARCH 2025 CONTENTS Pagc Inforn)aiion Report of the otricers and wmmittee 24 Statemcnt of financial activiiies Balanc¢ she Nol¢s to the financial sial¢menls 7-13 Jndependenl examiner's r¢FKIrt 14
COLNE VALLEY MALE VOICE CHOIR- YORKSHIRE INFORMATIOIY Trn5tees and Elected Members P K¢lly K Chadha J Baxter A Cooke J Clark E R Fielding J B Garncr M Houston R Rogborou8h B Slater J E Stones K Fi¥lding Chairman from l January 2024 10 5 May 2024 Interim Chairnian from 6 May 2024 General Secrelary Treasurer GenerAI Secretary and address J Baxter South View 3 Pinfold lane Bolster Moor Golcar Huddersfield HD7 4NR Reporting Accountants Charity Assist Accountants Ltd Unit 27 Batley Enterprise Centre 513 Bradford Road Batley West Yorkshire WF17 8LL Bankers Lloyds Bank plc I Wesigate Huddersfield HDI 2DN CCLA Investment Management Limited Senator House 85 Qu¢¢n Victoria Street IA)ndon EC4V 4ET
COLNE VALLEY MALE VOICE CHOIR- YORKSHIRE REPORT OF THE OFFICERS AND COMMIThEE for Ihe year ended 31 MARCH 2025 The committee submits its financial s(atements forthe year ended 31 March 2025. The committe¢ have adopted the provisions of the Ststement of Recommended Practice (SORP) "A¢counting and Reporting by Charities" {FRS 102) in preparing ih¢ annual report and financial slatements of the charity. The financial statements have been prepared in accordance ivith the accounting p)licies set out in the notes to the financial statements and comply with the charity's gov¢rning document, the Chariti¢s Act 2011 and Accounting and Reporting by Charities: Statement of Recommendcd Prdctice applicable to ¢hariti¢s preparing their accounts in accordance with the Financial Rep)rting Standard applicable in the UK and Republic of Ireland published in October 2019. Principal objects The principal objects of the Choir are to promotc the study, prdclice and perforniance of choral works, to educate the public in the arts and in particulaT in the arts of singing and music by assisting in and taking part in concerts and similar activities. Publie benefit and eligibillty criteria The Charity Commission's genernl Ruidancc on public benefit has been used for reference ivhen compiling this report and in planning future developments and activities. Review of activiti&8 2nd future plans and aetivity The Statement of Financial Activities for the year is detailed on page 5 of the financial statements. The result for the year shows a surplus of £5,767 on the unrestricted funds. This figure includes unrealised gains on investments of £233.70. The OffIcers and Committee intend to continue with the objectives for which the Choir was fornied and also supporting the activities of the Colne Valley Boys. Th¢ choir is continuing with its plan of operational reforni, increasing concerts and seeking ncw rcvcnuc streams. Live perforniances are continuing to be reviewed with the onus on increasing the number of concerts, although, there have been concerts that will no longer go ahead, such as Scart)orough, the choir has made a btrun¥ ildrl Io Lovcr I"evciiu¢ that has been lost and is continuin8 to Iwk io ncw opportuiiili¢b vIn¥ fvDvuTIIs. 2024 was marked by a variety of activilies and community focused events. Some of these activities required financial support from the choir, hoivever, eight events took place in the financial vear to 31 March 2025 that provided operdtional revenue for the choir. The choir has a number of events planned in the year lo March 2026 10 provide operational revenue, as well as the continuation of community focused projects. Let All Mcn Sing, which ivas ver), successful in IM)th March 2023 and 2024 has proven to be slightly less successful in the year to March 2025 with lower attendance. txt All Men Sing was supported ivith grant funding of £2,000 in the year to March 2024, however, this was not possible in the year to March 2025 due to lack of availability of grants. It has been decided that Let All Men Sing will not run in the year to March 2026. and the choir ivill seek to fill the space with other concerts to cover the revenue. During the year there has been little movement on the choir investments with an unrealised gain of just £233 duc to uncertainty in the market. The £120,000 investment was from the legacy received in the year ended 31 March 2022 from ihe ivill of the laie Muriel siead. This has been inv¢slcd with lh¥ iiil¢iitioii to piovid¢ revenue through investment to support choir projects in the fulure.
COLNE VALLEY hlALE VOICE CHOIR- YORKSHIRE REPORT OF THE OFFICERS AND COMMITfEE (continued) for the year ended 31 MARCH 2025 Constitution Colne Valley Male Voice Choir is registered with the Charity Commissioners for England and Wales (No 500324) and is constiluted under Rules adopted 15 July 19615 and last revised l O Scplrinkr 2001. OleerS and committee lthe Lhoir is govcrned by ihc Gcn¢ral Secretary, Hon. TreaSur, Must1 Direcior, four Scclivii L¢adcrs and eight General Committee members (four of whom will retire annually). The Chainnan and Deput), Chaimian are elected from those eight Generdl Committee members. The Generdl Se£relary, Hon. Treasurer and General Committee members shall be elected at the Annual General Meeting in each J'ear. The trustees and elected members who held olTice during the year were as follows: P Kelly J Baxter A Cooke K Chadha J Clark S J Durrdns E R Fielding J B Garner M Houston R Rosborough B Slater J E Stones K Fielding Chaimian from l January 2024 to 5 May General Secretary Treasurer P Kelly retired a5 Chairn]an on 5 May 2024. K Chadha was app)inted as Interim Chairnian from 6 May 2024. Other otTi¢ers of the Choir during the year were as follows: T Meredith Musical DirlOr D Hirst Chaimian Music Commiltee C Pulleyn Principal Accompanisl K Holland Librdrian BGHe2rn Wardrok Master M Houston Seclion Leader J Garner Seclion txader D Morrison Section Leader S J Durrans Section Leader K Chadha Chaimian from 6 May 2024 (Not a Truslee) Reserves policy and risk management It is the policy of the Choir to maintain unrcslricted funds, which are frce r¢s¢Tres of ihe charity, at a level which equates to at least twelve months unrestricted expenditure. The Committee has assessed ihe major risks to which the Charity is exposed and confinns that syslems are C31ablishd to cnablc r¢sular POrtS to bc proyidcd so that the ne¢¢55Qry Steps can be tsken to lessen ihose risks. At 31 March 2025 unrestricted general funds totalling £172,598 (2024: £161.063) are available for use at the discretion of the commillee in furtherdnce of the genernl objectives ofihe Choir.
COLNE VALLEY I¥IALE VOICE CHOIR- YORKSHIRE REPORT OF THE OFFICERS AND cOMMIEE (continued) for the year ended 31 MARCH 2025 Reserves policy and risk management (Continued) Ai 31 March 2025 unrestricted social funds lotslling £2,851 (2024: £2,400) are available for use to subsidise future events. At 31 March 2025, restricted funds totslling £Nil (2024: £Nil) are available for use for their restricted purpose. StatemeDt of Trustees, responsibilities The trustees are restKinsible for preparing the Trustees, ReFK>rt (Rew)rt of The OtTicers and Committee) and thc financial statements in accordance ii'ith applicable law. and United Kingdom Accounling Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair vieiv of th¢ state of affairs of the charity and of the incoming rcsource$ and application of rcsourccs of the chatity for that ycar. In prcparing th¢sc financial statcmcnts. thc trustees are required to: select suitable accounting policies and then apply them ConsicnI1y. observe the methods and principles in the Charities SORP 2019 (FRS 102): make judgements and estimates that are reasonable and prudenL stale whether applicable Accounting Standards have been folloived. subject to any material departures disclosed and explained in the financial staiements; and prepare the financial slatements on the goin8 concern basis unless it is inappropriale to presume that the charity will conlinue in operation. The trustees are responsible for kc¢ping propcr accounting records that disclose ivith reasonable accuracy at any time the financial posilion of the charity and to enable them 10 ensure that the financial slatements comply with the Charilies Act 2011, the Charity (Accounts and Reports) Regulations 2008 and ihe provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking r¢asonabl¢ steps for the prevenlion and detection of fraud and other irregularities. On behalf of the Committee K CHADHA Interim Chairman 20 May 2025
0¢> Im
COLNE VALLEY MAI.F. VOIC.F, C.HOIR. YnRKSHIRE BALANCE SHEET 31 MARCH 2025 2025 2024 Notes Current &8sets Unifomis Aegon Investments BlackRock Investments l O Debtors and prepayments Cash at bank Barclaycard (credii balance) COIF Deposit Account 1,000 107,282 31,869 3.753 17.550 649 18.000 1.000 106,624 32,293 2,365 10,202 18,000 180,103 170,484 Creditors: amounts fallin% due within one year (4,654) (7,021) Net assets 175.449 16),463 C.h%irity Fllndq 12 Unrestricted G¢neral Funds 13 Unrestricted Social Funds 14 Restricted Funds 172,598 2,851 161.063 2,400 175.449 163.463 The financial statements on pages 5 to13 were approved and auihorised for issue by thc trustees on 19 June 2024 and signed on their behalf by K CHADHA- Interim Chairman A COOKE - Treasurer Th¥ nvtes on pa8¢5 7 10 13 fomi part of ihcse financial slalements.
COLNE VALLEY MALE VOICE CHOIR- YORKSHIRE NOTES TO THE F[¥CIAL STATEMEhlS 31 MARCH 2025 Accounting policies a) General infonnation and basis of preparation Colne Valley Male Voice Choir- Yorkshire is an unincorFM)rated registered charity in the United Kingdom. The nature of the charity's operdtions and principal aclivilies are delailed in the Rep)rt of the Officers and Committee. The charity constitutes a public benefit entity as defined by FRS 102. The financial statcmenls have been prepared in accordance with Accounting and Reporting by Lharilies: 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) issued in October 2019, the Financial Reporting Stsndard applicable in the Uniled Kingdom and Republic of Ireland (FRS 102), the Charitics Act 2011 and UK Gencrally Accepicd Praclic¢. The financial statements do not include A cash flow statement on the grounds that it is applying paragraph 14.1 of the Charity SORP 2019. The financial statements have been prepared to gIe a 'tnte and fair. I'ieiv and have departed from the Charities (Accounts and RepoTts) Regulations 2008 only to the exleni required to provTde a 'true and fair view,. This departure has involved follo.ing the Accounting and Reporting by Charities". Stst¢ment of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rdiher than the Accounting and Reporting bv Charities". Statement of R¢cownJnvndcd PrdLIiL¥ ¥ITcLtiv¢ fruivi l Aptil ?005 ivhiLh has since been Th'ithdrawn. The financial statements are prepared in stcrlin& ivhich is the functional currency of the entity, and rounded to the nearest £. The significant accounting wlicies applied in the preparation of these financial slatements are set out below. These licieS hai'e been consistenily applied io all years presenied unless oiherwise ststed. b) Fund accounling Unrestricted general funds are available for use at ihe discretion of the commiltee in furtherance of the general objectives of the choir and ivhich have not been designaied for other purposes. Designated funds are unrestricted funds ihat have been sei aside by the committee tor particular PUTPOSCS. Thc aim and use of each desi8nal¢d fund is set out in the notes to lh¢ financial statemenls. Reslricled funds ar¢ funds which are to be used in accordance wilh specific restriclions imp)sed by donors or which have been rdised by thc charily for partiLuliir purposcs. c) Income recognition All incoming rcsources are included in the Statement of Financial Aclivitics i%,hen ihc charit), is legally entitled to the income after any performance conditions have ken met, the amount can be measured reliably and it is probable that ihe income will be received. No aEnvunl is iii¥lud¢d iii ilie financial 5tatemcnts for volunteer timc in Ilne with SORP {FRS 102).
COLNE VALLEY MALE VOICE CHOIR- YORKSHIRE NOTES TO THE FINANCIAL sTATEIENTs (continued) 31 MARCH 2025 Accounting polici (continued) d) Expenditure recognilion All eXndItUre is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the ulegory. Expenditure 15 recognised where there is a legal or constructive obligation to rnake payments to third parties, it is probable that the settlement will be required, and the amount of th¢ obligaiion can k fflured reliably. e) Uniforms The new unifomis acquired in 2012, have been arnortised over five years, with a residual value of £1,000 included in these accounts. O Other assets No value has been placed on stk of compact discs, records and badges. No value has been placed uwn the piano, the keyboard and music librnry owned by the choir. 8) Going concern The financial statements have been preprd on a going concern basis as the committee believe that no materi21 uncertainties exist. The commitlee has considered the level of funds held and the expected level of income and cxpenditure for 12 months fTVTll auihorising these financial statements. The committee believe that budgeted income and expenditure is sutTicient I1th the level of reserves for the chaTity to be able to continue as a going concern. h) Judgements and key sources of estimalion uncertainty The preparation of th¢ financial 5tatcm¢nts requitCS trustees tu tnake judgcments, esiimaies and assumptions that atTect the amounts reported. These estimates and judgemenL8 are cnntiniially reviewed and are based on experience and other faclors including exF¢Ctations of future events that are klieved 10 be reasonable under ihe circumslances. Income from donations 202) 2024 Members, sub%riptions Bequests and donations Fundraising: 200 Club (net of prizes) Granl incoine: One Community Foundation Lid- Let All Men Sing Golf Club Dinner (net surplus) Burns Nighi (nct surplus) her 6,398 14,581 4,219 5,620 688 2,5?3 2,000 224 238 175 87 25,284 11,350 Incomc from donations was £25,284 {2024: £11,350) of ,hICh £Nil (2024: £Nil) Ivas attributable to restricted funds and £25,284 {2024: £11,350) was attributable to unrestricied general funds.
COLNE VALLEY I¥IALE VOICE CHOIR- YORKSHIRE NOTES TO THE FINANCIAL STATENIENTS (continued) 31 MARCH 2025 Income from charitable activities 2025 2024 Main concert revenue: Christmas concert Sale of ticke Progrdmrne sales Adverts in progrdmmes 11,946 552 1,225 10,516 633 800 13.723 11.949 Significant concert revenue: Centenary concert Sale of tickets Adverts in programmes Contribution from Musica Kirklees 5,591 263 5.954 Other con¢erts revenue Brighouse & Rastrick Halifax Minsler Lei All Men Sing Marsden Scarborough Slaithwaitc Band Hammonds Band Concert Whitby St John's Church Golcar- Lindley Band concert (net surplus) soo i38 2,023 850 1.600 697 1,384 1.399 1,205 292 470 339 5,447 i.950 19.170 17.899 Income from charitable activities was £19,170 (2024: £17,899) all of which was attributable to unrestricted general funds in both periods. Income from investments 2025 2024 Bank interest receivable Oiher inl¢rest receivable Dividends rcceivable: BlackRock 872 878 69 280 280 1.171 1,493 Income from invcstm¢nts was £1,171 (2024: £1,493) all of which was attributabl¢ to unr¢stricied gcneral funds in both pcriods.
10 COLNE VALLEY NIALE VOICE CHOIR- YORKSHIRE YOTES TO THE FINANCIAL STATENIEiYfs (conlinued) 31 MARCH 2025 Charitable activities 2025 2024 Main coneert exDenditure: christm concert Artists and comDere Printin2 and adv¢rtisin£ Sundrv Hire of Town Hall. eouiDment and Stewards Refreshments Kirklees ticket commission Perforniin£ RiEhts Socictv 4.576 437 56 2.595 148 4.229 650 2.899 136 155 459 511 8.674 8.332 Other exDenditure Condu¢tor5' fccs AccomDanists' fees Vocal coachino Music Musical arranoement fees Technical eauiDment ReDairs and Maintenanc¢ Artists ai Tli¢ V¢iiu¢. Barkisland Let All Men Sinc concert exDenses Loncert tor K¢ilh exDenditure Hire of room Travel costs Insurance Flvers. l¢aflets. banners. neivslctters. website. Zoom costs Office exD¢nses Donation to The Arniv Benevolent Fund Donation lo Andv's Man Club Incidental exDenses Bank charges. SUMUP charges. Inveslrnent Dlatforni charges Unifonns annual mov¢m¢nt 12.100 6284 12.481 945 703 659 245 1.19? 2.908 975 811 109 273 2.360 705 679 486 4?8 ?.000 649 88 83 2511 255 470 30.091 28.001 38.765 36.333 £Nil (2024- £2,000) of thc alK)VC C0515 W¢ allributablv lo r¥slriLl¥d fuIids. £38,765 (2024.. £34,333) of the above costs were attributable to unreslricled funds. Governanee costs 2025 2024 Independent examiner's remuneration Professional fees 875 1,500 2.700 875 4.200
COLNE VALLEY MALE VOICE CHOIR- YORKSHIRE YOTES TO THE FINANCIAL sTATEIENTs (conlinued) 31 MARCH 2025 Trustee remunerntion And r¢lAted pqrties No irustee has received any remuner21ion or expenses during the year. No irusiee or other relaied person had any Frrsonal interest in an}. contract or transaction entered into by the Choir during thc year. The tnistees have made donations to th¢ Choir in thc year but it is not PQ55iblc to quantify th¢ aggrcgatc of tlics¢ as required by the SUKP. 2025 2024 Unifornis Net book value at l April Additions in the year Unifonn refunds from supplier in the year Amount (written oln written back in the year Net book v21ue at 31 March 1.000 1511 (648) (1,863) 1.000 470 470 1.000 1.000 Fixed asset investments Aegon BlackRock Total Cost Of Vdlu£ltiuN- Additions Disp05als at ¢05t Revalualion ai fair value l D6,624 3?.293 138.917 658 24 234 At 31 March 2025 107.?8? 31.869 139.151 The fair value of li%ted investments is delerniined by refence to the quoted price for identical asscts in an aclivc markel at the balanc¢ she¢l dale. 20?5 2024 10 Debtors and prepayments Prepaymenls and sundry debtors 3,753 2,365 I I Creditors 2025 2024 Accruals and deferred income 4.654 7,021
12 COLNE VALLEY I¥IALE VOICE CHOtR- YORKSHIRE YOTES TO THE FINANCIAL STATEhlENTS (continued) 31 MARCH 2025 2025 2024 12 Unrestricled General Fund Balan¢¢ at l April Net income (eXndit) for the year 166,830 5.534 152,350 (10,247) Balance at 31 March 172.364 142.103 The Unrestricled General Fund represents ihe free funds of the Choir which are noi designated for particular purposes. 2025 2024 13 Unrestricted Social Fund Balance at l April Golf Club Dinner (net surplus) Bums Nighi (vlet surplus) ,938 1,938 224 238 451 Balance at 31 March 2.851 2,400 The Unrestricted Social fund represents funds raised by special efforts of the S[la1 Committee which are intended to be used io subsidise future events. 2025 2024 14 Restricted Fund Balance at l April Income for the year Expenditure for lh¢ year 2.000 (2.000) Balance at 31 March The Restricted Fund represenls funds of the Choir ivhich are reslricied for particular purposes. (l) A grant of £2,000 ivas received in January 2024 from One Community Foundation Lid as a conlribulion towards the cost of pajmcnt of music professionals and rent of rchearsal spacc for Ihe Let All Men Sing project. The project look place betsveen January 2024 and March 2024, culminating in a Celebratory Concert on 17 March 2024. Restricied funds carried foThvard at 31 Mah 2025 amount to £Nil {2014: £Nil).
13 COLNE VALLEY hlALE VOICE CHOIR- YORKSHIRE YOTES TO THE FIIYANCIAL sTATEIENTs {continued) 31 MARCH 202S 15 AnaIv5 ofnel assets between funds 2025 Restricted funds Unrestricted funds Total funds Current assets Current liabilities 180.103 (4.654) 180,103 (4,654) 163.463 163.463 2024 Restricted funds Unrestricted fund5 Total funds Current assets Current liabilities 170.484 (7.0?1) 170.484 (7,021) 163.463 163,463
COLNE VALLEY MALE VOICE CHOIR- YORKSHIRE FINANCIAL STATEMENTS 31 MARCH 2025 CONTENTS Pagc Inforn)aiion Report of the otricers and wmmittee 24 Statemcnt of financial activiiies Balanc¢ she Nol¢s to the financial sial¢menls 7-13 Jndependenl examiner's r¢FKIrt 14
COLNE VALLEY MALE VOICE CHOIR- YORKSHIRE INFORMATIOIY Trn5tees and Elected Members P K¢lly K Chadha J Baxter A Cooke J Clark E R Fielding J B Garncr M Houston R Rogborou8h B Slater J E Stones K Fi¥lding Chairman from l January 2024 10 5 May 2024 Interim Chairnian from 6 May 2024 General Secrelary Treasurer GenerAI Secretary and address J Baxter South View 3 Pinfold lane Bolster Moor Golcar Huddersfield HD7 4NR Reporting Accountants Charity Assist Accountants Ltd Unit 27 Batley Enterprise Centre 513 Bradford Road Batley West Yorkshire WF17 8LL Bankers Lloyds Bank plc I Wesigate Huddersfield HDI 2DN CCLA Investment Management Limited Senator House 85 Qu¢¢n Victoria Street IA)ndon EC4V 4ET
COLNE VALLEY MALE VOICE CHOIR- YORKSHIRE REPORT OF THE OFFICERS AND COMMIThEE for Ihe year ended 31 MARCH 2025 The committee submits its financial s(atements forthe year ended 31 March 2025. The committe¢ have adopted the provisions of the Ststement of Recommended Practice (SORP) "A¢counting and Reporting by Charities" {FRS 102) in preparing ih¢ annual report and financial slatements of the charity. The financial statements have been prepared in accordance ivith the accounting p)licies set out in the notes to the financial statements and comply with the charity's gov¢rning document, the Chariti¢s Act 2011 and Accounting and Reporting by Charities: Statement of Recommendcd Prdctice applicable to ¢hariti¢s preparing their accounts in accordance with the Financial Rep)rting Standard applicable in the UK and Republic of Ireland published in October 2019. Principal objects The principal objects of the Choir are to promotc the study, prdclice and perforniance of choral works, to educate the public in the arts and in particulaT in the arts of singing and music by assisting in and taking part in concerts and similar activities. Publie benefit and eligibillty criteria The Charity Commission's genernl Ruidancc on public benefit has been used for reference ivhen compiling this report and in planning future developments and activities. Review of activiti&8 2nd future plans and aetivity The Statement of Financial Activities for the year is detailed on page 5 of the financial statements. The result for the year shows a surplus of £5,767 on the unrestricted funds. This figure includes unrealised gains on investments of £233.70. The OffIcers and Committee intend to continue with the objectives for which the Choir was fornied and also supporting the activities of the Colne Valley Boys. Th¢ choir is continuing with its plan of operational reforni, increasing concerts and seeking ncw rcvcnuc streams. Live perforniances are continuing to be reviewed with the onus on increasing the number of concerts, although, there have been concerts that will no longer go ahead, such as Scart)orough, the choir has made a btrun¥ ildrl Io Lovcr I"evciiu¢ that has been lost and is continuin8 to Iwk io ncw opportuiiili¢b vIn¥ fvDvuTIIs. 2024 was marked by a variety of activilies and community focused events. Some of these activities required financial support from the choir, hoivever, eight events took place in the financial vear to 31 March 2025 that provided operdtional revenue for the choir. The choir has a number of events planned in the year lo March 2026 10 provide operational revenue, as well as the continuation of community focused projects. Let All Mcn Sing, which ivas ver), successful in IM)th March 2023 and 2024 has proven to be slightly less successful in the year to March 2025 with lower attendance. txt All Men Sing was supported ivith grant funding of £2,000 in the year to March 2024, however, this was not possible in the year to March 2025 due to lack of availability of grants. It has been decided that Let All Men Sing will not run in the year to March 2026. and the choir ivill seek to fill the space with other concerts to cover the revenue. During the year there has been little movement on the choir investments with an unrealised gain of just £233 duc to uncertainty in the market. The £120,000 investment was from the legacy received in the year ended 31 March 2022 from ihe ivill of the laie Muriel siead. This has been inv¢slcd with lh¥ iiil¢iitioii to piovid¢ revenue through investment to support choir projects in the fulure.
COLNE VALLEY hlALE VOICE CHOIR- YORKSHIRE REPORT OF THE OFFICERS AND COMMITfEE (continued) for the year ended 31 MARCH 2025 Constitution Colne Valley Male Voice Choir is registered with the Charity Commissioners for England and Wales (No 500324) and is constiluted under Rules adopted 15 July 19615 and last revised l O Scplrinkr 2001. OleerS and committee lthe Lhoir is govcrned by ihc Gcn¢ral Secretary, Hon. TreaSur, Must1 Direcior, four Scclivii L¢adcrs and eight General Committee members (four of whom will retire annually). The Chainnan and Deput), Chaimian are elected from those eight Generdl Committee members. The Generdl Se£relary, Hon. Treasurer and General Committee members shall be elected at the Annual General Meeting in each J'ear. The trustees and elected members who held olTice during the year were as follows: P Kelly J Baxter A Cooke K Chadha J Clark S J Durrdns E R Fielding J B Garner M Houston R Rosborough B Slater J E Stones K Fielding Chaimian from l January 2024 to 5 May General Secretary Treasurer P Kelly retired a5 Chairn]an on 5 May 2024. K Chadha was app)inted as Interim Chairnian from 6 May 2024. Other otTi¢ers of the Choir during the year were as follows: T Meredith Musical DirlOr D Hirst Chaimian Music Commiltee C Pulleyn Principal Accompanisl K Holland Librdrian BGHe2rn Wardrok Master M Houston Seclion Leader J Garner Seclion txader D Morrison Section Leader S J Durrans Section Leader K Chadha Chaimian from 6 May 2024 (Not a Truslee) Reserves policy and risk management It is the policy of the Choir to maintain unrcslricted funds, which are frce r¢s¢Tres of ihe charity, at a level which equates to at least twelve months unrestricted expenditure. The Committee has assessed ihe major risks to which the Charity is exposed and confinns that syslems are C31ablishd to cnablc r¢sular POrtS to bc proyidcd so that the ne¢¢55Qry Steps can be tsken to lessen ihose risks. At 31 March 2025 unrestricted general funds totalling £172,598 (2024: £161.063) are available for use at the discretion of the commillee in furtherdnce of the genernl objectives ofihe Choir.
COLNE VALLEY I¥IALE VOICE CHOIR- YORKSHIRE REPORT OF THE OFFICERS AND cOMMIEE (continued) for the year ended 31 MARCH 2025 Reserves policy and risk management (Continued) Ai 31 March 2025 unrestricted social funds lotslling £2,851 (2024: £2,400) are available for use to subsidise future events. At 31 March 2025, restricted funds totslling £Nil (2024: £Nil) are available for use for their restricted purpose. StatemeDt of Trustees, responsibilities The trustees are restKinsible for preparing the Trustees, ReFK>rt (Rew)rt of The OtTicers and Committee) and thc financial statements in accordance ii'ith applicable law. and United Kingdom Accounling Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair vieiv of th¢ state of affairs of the charity and of the incoming rcsource$ and application of rcsourccs of the chatity for that ycar. In prcparing th¢sc financial statcmcnts. thc trustees are required to: select suitable accounting policies and then apply them ConsicnI1y. observe the methods and principles in the Charities SORP 2019 (FRS 102): make judgements and estimates that are reasonable and prudenL stale whether applicable Accounting Standards have been folloived. subject to any material departures disclosed and explained in the financial staiements; and prepare the financial slatements on the goin8 concern basis unless it is inappropriale to presume that the charity will conlinue in operation. The trustees are responsible for kc¢ping propcr accounting records that disclose ivith reasonable accuracy at any time the financial posilion of the charity and to enable them 10 ensure that the financial slatements comply with the Charilies Act 2011, the Charity (Accounts and Reports) Regulations 2008 and ihe provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking r¢asonabl¢ steps for the prevenlion and detection of fraud and other irregularities. On behalf of the Committee K CHADHA Interim Chairman 20 May 2025
0¢> Im
COLNE VALLEY MAI.F. VOIC.F, C.HOIR. YnRKSHIRE BALANCE SHEET 31 MARCH 2025 2025 2024 Notes Current &8sets Unifomis Aegon Investments BlackRock Investments l O Debtors and prepayments Cash at bank Barclaycard (credii balance) COIF Deposit Account 1,000 107,282 31,869 3.753 17.550 649 18.000 1.000 106,624 32,293 2,365 10,202 18,000 180,103 170,484 Creditors: amounts fallin% due within one year (4,654) (7,021) Net assets 175.449 16),463 C.h%irity Fllndq 12 Unrestricted G¢neral Funds 13 Unrestricted Social Funds 14 Restricted Funds 172,598 2,851 161.063 2,400 175.449 163.463 The financial statements on pages 5 to13 were approved and auihorised for issue by thc trustees on 19 June 2024 and signed on their behalf by K CHADHA- Interim Chairman A COOKE - Treasurer Th¥ nvtes on pa8¢5 7 10 13 fomi part of ihcse financial slalements.
COLNE VALLEY MALE VOICE CHOIR- YORKSHIRE NOTES TO THE F[¥CIAL STATEMEhlS 31 MARCH 2025 Accounting policies a) General infonnation and basis of preparation Colne Valley Male Voice Choir- Yorkshire is an unincorFM)rated registered charity in the United Kingdom. The nature of the charity's operdtions and principal aclivilies are delailed in the Rep)rt of the Officers and Committee. The charity constitutes a public benefit entity as defined by FRS 102. The financial statcmenls have been prepared in accordance with Accounting and Reporting by Lharilies: 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) issued in October 2019, the Financial Reporting Stsndard applicable in the Uniled Kingdom and Republic of Ireland (FRS 102), the Charitics Act 2011 and UK Gencrally Accepicd Praclic¢. The financial statements do not include A cash flow statement on the grounds that it is applying paragraph 14.1 of the Charity SORP 2019. The financial statements have been prepared to gIe a 'tnte and fair. I'ieiv and have departed from the Charities (Accounts and RepoTts) Regulations 2008 only to the exleni required to provTde a 'true and fair view,. This departure has involved follo.ing the Accounting and Reporting by Charities". Stst¢ment of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rdiher than the Accounting and Reporting bv Charities". Statement of R¢cownJnvndcd PrdLIiL¥ ¥ITcLtiv¢ fruivi l Aptil ?005 ivhiLh has since been Th'ithdrawn. The financial statements are prepared in stcrlin& ivhich is the functional currency of the entity, and rounded to the nearest £. The significant accounting wlicies applied in the preparation of these financial slatements are set out below. These licieS hai'e been consistenily applied io all years presenied unless oiherwise ststed. b) Fund accounling Unrestricted general funds are available for use at ihe discretion of the commiltee in furtherance of the general objectives of the choir and ivhich have not been designaied for other purposes. Designated funds are unrestricted funds ihat have been sei aside by the committee tor particular PUTPOSCS. Thc aim and use of each desi8nal¢d fund is set out in the notes to lh¢ financial statemenls. Reslricled funds ar¢ funds which are to be used in accordance wilh specific restriclions imp)sed by donors or which have been rdised by thc charily for partiLuliir purposcs. c) Income recognition All incoming rcsources are included in the Statement of Financial Aclivitics i%,hen ihc charit), is legally entitled to the income after any performance conditions have ken met, the amount can be measured reliably and it is probable that ihe income will be received. No aEnvunl is iii¥lud¢d iii ilie financial 5tatemcnts for volunteer timc in Ilne with SORP {FRS 102).
COLNE VALLEY MALE VOICE CHOIR- YORKSHIRE NOTES TO THE FINANCIAL sTATEIENTs (continued) 31 MARCH 2025 Accounting polici (continued) d) Expenditure recognilion All eXndItUre is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the ulegory. Expenditure 15 recognised where there is a legal or constructive obligation to rnake payments to third parties, it is probable that the settlement will be required, and the amount of th¢ obligaiion can k fflured reliably. e) Uniforms The new unifomis acquired in 2012, have been arnortised over five years, with a residual value of £1,000 included in these accounts. O Other assets No value has been placed on stk of compact discs, records and badges. No value has been placed uwn the piano, the keyboard and music librnry owned by the choir. 8) Going concern The financial statements have been preprd on a going concern basis as the committee believe that no materi21 uncertainties exist. The commitlee has considered the level of funds held and the expected level of income and cxpenditure for 12 months fTVTll auihorising these financial statements. The committee believe that budgeted income and expenditure is sutTicient I1th the level of reserves for the chaTity to be able to continue as a going concern. h) Judgements and key sources of estimalion uncertainty The preparation of th¢ financial 5tatcm¢nts requitCS trustees tu tnake judgcments, esiimaies and assumptions that atTect the amounts reported. These estimates and judgemenL8 are cnntiniially reviewed and are based on experience and other faclors including exF¢Ctations of future events that are klieved 10 be reasonable under ihe circumslances. Income from donations 202) 2024 Members, sub%riptions Bequests and donations Fundraising: 200 Club (net of prizes) Granl incoine: One Community Foundation Lid- Let All Men Sing Golf Club Dinner (net surplus) Burns Nighi (nct surplus) her 6,398 14,581 4,219 5,620 688 2,5?3 2,000 224 238 175 87 25,284 11,350 Incomc from donations was £25,284 {2024: £11,350) of ,hICh £Nil (2024: £Nil) Ivas attributable to restricted funds and £25,284 {2024: £11,350) was attributable to unrestricied general funds.
COLNE VALLEY I¥IALE VOICE CHOIR- YORKSHIRE NOTES TO THE FINANCIAL STATENIENTS (continued) 31 MARCH 2025 Income from charitable activities 2025 2024 Main concert revenue: Christmas concert Sale of ticke Progrdmrne sales Adverts in progrdmmes 11,946 552 1,225 10,516 633 800 13.723 11.949 Significant concert revenue: Centenary concert Sale of tickets Adverts in programmes Contribution from Musica Kirklees 5,591 263 5.954 Other con¢erts revenue Brighouse & Rastrick Halifax Minsler Lei All Men Sing Marsden Scarborough Slaithwaitc Band Hammonds Band Concert Whitby St John's Church Golcar- Lindley Band concert (net surplus) soo i38 2,023 850 1.600 697 1,384 1.399 1,205 292 470 339 5,447 i.950 19.170 17.899 Income from charitable activities was £19,170 (2024: £17,899) all of which was attributable to unrestricted general funds in both periods. Income from investments 2025 2024 Bank interest receivable Oiher inl¢rest receivable Dividends rcceivable: BlackRock 872 878 69 280 280 1.171 1,493 Income from invcstm¢nts was £1,171 (2024: £1,493) all of which was attributabl¢ to unr¢stricied gcneral funds in both pcriods.
10 COLNE VALLEY NIALE VOICE CHOIR- YORKSHIRE YOTES TO THE FINANCIAL STATENIEiYfs (conlinued) 31 MARCH 2025 Charitable activities 2025 2024 Main coneert exDenditure: christm concert Artists and comDere Printin2 and adv¢rtisin£ Sundrv Hire of Town Hall. eouiDment and Stewards Refreshments Kirklees ticket commission Perforniin£ RiEhts Socictv 4.576 437 56 2.595 148 4.229 650 2.899 136 155 459 511 8.674 8.332 Other exDenditure Condu¢tor5' fccs AccomDanists' fees Vocal coachino Music Musical arranoement fees Technical eauiDment ReDairs and Maintenanc¢ Artists ai Tli¢ V¢iiu¢. Barkisland Let All Men Sinc concert exDenses Loncert tor K¢ilh exDenditure Hire of room Travel costs Insurance Flvers. l¢aflets. banners. neivslctters. website. Zoom costs Office exD¢nses Donation to The Arniv Benevolent Fund Donation lo Andv's Man Club Incidental exDenses Bank charges. SUMUP charges. Inveslrnent Dlatforni charges Unifonns annual mov¢m¢nt 12.100 6284 12.481 945 703 659 245 1.19? 2.908 975 811 109 273 2.360 705 679 486 4?8 ?.000 649 88 83 2511 255 470 30.091 28.001 38.765 36.333 £Nil (2024- £2,000) of thc alK)VC C0515 W¢ allributablv lo r¥slriLl¥d fuIids. £38,765 (2024.. £34,333) of the above costs were attributable to unreslricled funds. Governanee costs 2025 2024 Independent examiner's remuneration Professional fees 875 1,500 2.700 875 4.200
COLNE VALLEY MALE VOICE CHOIR- YORKSHIRE YOTES TO THE FINANCIAL sTATEIENTs (conlinued) 31 MARCH 2025 Trustee remunerntion And r¢lAted pqrties No irustee has received any remuner21ion or expenses during the year. No irusiee or other relaied person had any Frrsonal interest in an}. contract or transaction entered into by the Choir during thc year. The tnistees have made donations to th¢ Choir in thc year but it is not PQ55iblc to quantify th¢ aggrcgatc of tlics¢ as required by the SUKP. 2025 2024 Unifornis Net book value at l April Additions in the year Unifonn refunds from supplier in the year Amount (written oln written back in the year Net book v21ue at 31 March 1.000 1511 (648) (1,863) 1.000 470 470 1.000 1.000 Fixed asset investments Aegon BlackRock Total Cost Of Vdlu£ltiuN- Additions Disp05als at ¢05t Revalualion ai fair value l D6,624 3?.293 138.917 658 24 234 At 31 March 2025 107.?8? 31.869 139.151 The fair value of li%ted investments is delerniined by refence to the quoted price for identical asscts in an aclivc markel at the balanc¢ she¢l dale. 20?5 2024 10 Debtors and prepayments Prepaymenls and sundry debtors 3,753 2,365 I I Creditors 2025 2024 Accruals and deferred income 4.654 7,021
12 COLNE VALLEY I¥IALE VOICE CHOtR- YORKSHIRE YOTES TO THE FINANCIAL STATEhlENTS (continued) 31 MARCH 2025 2025 2024 12 Unrestricled General Fund Balan¢¢ at l April Net income (eXndit) for the year 166,830 5.534 152,350 (10,247) Balance at 31 March 172.364 142.103 The Unrestricled General Fund represents ihe free funds of the Choir which are noi designated for particular purposes. 2025 2024 13 Unrestricted Social Fund Balance at l April Golf Club Dinner (net surplus) Bums Nighi (vlet surplus) ,938 1,938 224 238 451 Balance at 31 March 2.851 2,400 The Unrestricted Social fund represents funds raised by special efforts of the S[la1 Committee which are intended to be used io subsidise future events. 2025 2024 14 Restricted Fund Balance at l April Income for the year Expenditure for lh¢ year 2.000 (2.000) Balance at 31 March The Restricted Fund represenls funds of the Choir ivhich are reslricied for particular purposes. (l) A grant of £2,000 ivas received in January 2024 from One Community Foundation Lid as a conlribulion towards the cost of pajmcnt of music professionals and rent of rchearsal spacc for Ihe Let All Men Sing project. The project look place betsveen January 2024 and March 2024, culminating in a Celebratory Concert on 17 March 2024. Restricied funds carried foThvard at 31 Mah 2025 amount to £Nil {2014: £Nil).
13 COLNE VALLEY hlALE VOICE CHOIR- YORKSHIRE YOTES TO THE FIIYANCIAL sTATEIENTs {continued) 31 MARCH 202S 15 AnaIv5 ofnel assets between funds 2025 Restricted funds Unrestricted funds Total funds Current assets Current liabilities 180.103 (4.654) 180,103 (4,654) 163.463 163.463 2024 Restricted funds Unrestricted fund5 Total funds Current assets Current liabilities 170.484 (7.0?1) 170.484 (7,021) 163.463 163,463
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Colne Valley Male Voice Choir-yorkshire On accounts for the year ended 31SI of March 2025 Charity no (if any) 500324 Set out on pages I report to the trustees on my examination of the accounts of the above charity for the year ended 3110312025. Responslbilities and As the charity trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011. I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out rny examination, I have followed the applicable directions given by the Charity Commission under section 145{5)(bl of the Act. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect.. accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records Independent examiner's statement I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Date: Name: Abdul Qudeir Khan Relevant professional qualification(s) or body (if any): FMAAT FCPA Address: Unit 27, Batley Enterprise Centre 513 Bradford Road, Batley WF17 8LL