Trustees’ Annual Report for the period 1.8.22 – 31.7.23
Charity registration number: 507520
Objectives and Activities
| Objectives and Activities | |
|---|---|
| Summary of the purposes of the charity as set out in its governing document |
The aims of the Society shall be to advance, improve, develop public education in, and appreciation of the art and science of music in all its aspects by any means the trustees see fit, including through the presentation of public concerts and other charitable activities. |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
The choir performed four concerts during the period of the report, using the larger venue of St Nicholas Cathedral in November, which required extra expenditure on staging, and attracted an audience of over 400. We are fortunate in benefitting from the generosity of Newcastle University for our use of the King’s Hall for rehearsals and concerts. We have widened participation this year, which has led to new applications for membership. (See below for further details of concerts) |
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
In planning the activities of the choir, the trustees have had regard to the Charity Commission’s guidance on public benefit and have ensured that the choir’s focus is on its objects, as above, for the benefit of members of the public attending its concerts. |
Achievements and Performance
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
In November 2022 at St Nicholas Cathedral we sang Michael Tippett’s_A Child of our Time_and Beethoven’s_Cantata on the death of Emperor_ _Joseph II._Shortly afterwards we had our Christmas celebration, including new carols by Cecilia McDowall and Harry Baines. In March 2023 we returned to Bach cantatas. Our June 2023 concert was a ‘Come and Sing’ performance of Fauré’s _Requiem,_which attracted 90 visiting singers and an enthusiastic audience. This was a successful venture, trustees having agreed to widen participation in this way, and we hope to repeat it in due course. All these performances were remarkable in their standard, and the Tippett in particular had a contemporary relevance, remarked by many in the |
audience. Opportunities to hear these works live are quite rare, even nationwide and the choir thus enhanced the musical life of the North-East as well as providing education and enjoyment to members of the choir and audience. The choir itself benefitted from two workshops which help improve the quality of our singing.
Financial Review
| Financial Review | |
|---|---|
| Review of the charity’s financial position at the end of the period |
The charity held a balance of £40,489.36 at the end of July 2023, a small increase on the previous year’s final balance. |
| Statement explaining the policy for holding reserves stating why they are held |
The charity holds reserves so that it can honour its commitments to its members and its contractual obligations in the event of financial shortfall. The amount of the reserves is informed by its annual financial commitments, expected expenditure for a minimum of one concert and contingency funds in case of illness of musicians and/or extra venue fees for rehearsals. |
| Amount of reserves held | The balance is currently above the usual reserve level. |
| Reasons for holding zero reserves | N/A |
| Details of fund materially in deficit | None |
| Explanation of any uncertainties about the charity continuing as a going concern |
N/A |
Structure, Governance and Management
| Description of charity’s trusts: | |
|---|---|
| Type of governing document (trust deed, royal charter) |
Constitution (adopted 2015, amended 2019) |
| How is the charity constituted? (e.g unincorporated association, CIO) |
Unincorporated association |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Nominations are invited from the choir’s membership when posts become vacant. |
Reference and Administrative details
| Charity name | Newcastle upon Tyne Bach Choir Society |
|---|---|
| Other name the charity uses | Newcastle Bach Choir |
| Registered charity number | 507520 |
| Charity’s principal address | 11 Northumberland Avenue Forest Hall Newcastle upon Tyne NE12 9NR |
Names of the charity trustees who manage the charity
| Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee (ifany) |
|---|---|---|---|
| Douglas Rennie | Chair | N/A | |
| Bill Tarpy | MembershipSecretary | N/A | |
| Alexandra Durning | Minutes Secretary | N/A | |
| Gill Clancy | Treasurer | N/A | |
| Peter Slater | PublicityCoordinator | N/A | |
| Lindsay Cross | Librarian | Resigned 2nd June 2023 |
N/A |
| Jessica Anderson |
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) Full name(s) Douglas Rennie ~~ee~~ Position (eg Secretary, Chair Chair, etc) ~~ee~~ Date 05/12/2023 ~~pO~~
Notes to the Financial Accounts (Page 1) For the period 01 August 2022 to 31 July 2023
Newcastle upon Tyne Bach Choir Society
1 Basis of preparation
Accounting convention
These financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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 and the Charities Act 2011. The charity constitutes a public benefit charity as defined by FRS 102.
2 Accounting polices
Recognition of income
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income, it is more likely than not that the trustees will receive the resources, and the amount can be quantified with reasonable accuracy.
Offsetting
There has been no offsetting of assets or liabilities, or income or expenses, unless required or permitted by the FRS SORP 102 or FRS 102.
Grants and donations
Grants and donations are only included in the Statement of Financial Activities when the general income recognition criteria are met.
Tax reclaimed on donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donaton is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Income from interest, royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
Income from membership subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.
Liability recognition
committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Creditors
Creditors of the charity are measured at settlement amounts less any trade discounts.
Tangible fixed asssets for use by the charity
These are capitalised if they can be used for more than one year. The depreciation rates and methods used are disclosed in Note 4.
Debtors
Debtors (including trade debtors) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity.Subsequently, they are measured at the cash or other consideration expected to be received.
Newcastle upon Tyne Bach Choir Society
Notes to the Financial Accounts (Page 2)
For the period 01 August 2022 to 31 July 2023
| 3 Fees for examination of the accounts Independent examiner's fees |
2022/2023 £ 155.74 £ 155.74 £ |
2021/2022 £ 148.32 £ 148.32 £ |
|---|---|---|
4 Tangible fixed assets
| **4 ** | Tangible fixed assets | Tangible fixed assets | Tangible fixed assets | Tangible fixed assets | Tangible fixed assets |
|---|---|---|---|---|---|
| Depreciation is provided on a reducing basis for the following classes of tangible fixed assets. A full year's | |||||
| depreciation is provided in the year of acquisition. | |||||
| Music | 20% pa | ||||
| Other | 30% pa | ||||
| Assets at cost | Audio visual equipment |
Contactless payment equipment |
Total |
||
| Value at 1 August 2022 | £ | 182.61 |
24.64 £ |
207.25 £ |
|
| Additions (none) | |||||
| Value at 31 July 2023 | £ | 182.61 |
24.64 £ |
207.25 £ |
|
| Depreciation | |||||
| Accumulated depreciation at 1 August 2022 | £ | 72.20 |
7.39 £ |
79.59 £ |
|
| Depreciation charged in year | £ | 21.66 |
2.22 £ |
23.88 £ |
|
| Accumulated depreciation at 31 July 2023 | £ | 93.86 |
9.61 £ |
103.47 £ |
|
| Net book value | |||||
| Net book value at 1 August 2022 | £ | 110.41 |
17.25 £ |
127.66 £ |
|
| Net book value at 31 July 2023 | £ | 88.75 |
15.03 £ |
103.78 £ |
|
| **5 ** | Choir music | 2022/2023 | 2021/2022 | ||
| Money in from members | £ | £ 1,131.95 |
£ 2,478.00 £ |
||
| (Costs of music hire/purchased) | -£ | 947.04 |
1,962.12 -£ |
||
| £ | 184.91 |
515.88 £ |
|||
| 6 | Choir subscriptions | 2022/2023 | 2021/2022 | ||
| Subscriptions received | £ | £ 8,786.00 |
£ 8,330.00 £ |
||
| Tax repaid on covenanted subscriptions (Gift Aid) | £ | 1,521.36 |
1,277.36 £ |
||
| £ | 10,307.36 |
9,607.36 £ |
|||
| 7 | Grants and donations | 2022/2023 | 2021/2022 | ||
| General donations | £ | £ 1,666.97 |
£ 157.98 £ |
||
| Other donations | £ | 1,000.00 |
1,000.00 £ |
||
| £ | 2,666.97 |
1,157.98 £ |
Newcastle upon Tyne Bach Choir Society
Notes to the Financial Accounts (page 3)
For the period 01 August 2022 to 31 July 2023
| 8 Deposit interest Interest on Savings accounts 9 Other Income Advertisement in Christmas Programme Credit card adjustments |
2022/2023 £ 46.52 £ 46.52 £ 2022/2023 £ - £ - £ - £ |
2021/2022 £ 1.67 £ 1.67 £ 2021/2022 £ 50.00 £ 6.87 £ 56.87 £ |
|---|---|---|
10 Orchestral music
This has been identified as a separate item in 2022/23. In the 2021/22 accounts £133.14 of artist fees & expenses was for orchestral music.
11 Organ hire and tuning
This has been identified as a separate item in 2022/23. In the 2021/22 accounts £236 of artist fees & expenses was for organ hire and tuning.
| 12 Venue Hire St Georges Jesmond Jesmond URC (+ creditor) Porterage for Kings Hall Newcastle Cathedral (including staging) 13 Making Music/PRS Subscription and insurance and PRS fees 14 Management and the administration of the charity Expenses Choir training workshops Concert and post AGM refreshments (+ creditor) Accountancy (creditor) Website (set up of MM platform + creditor) Trybooking refund Depreciation Credit card fees on tickets and music (reported as new item 22/23) |
2022/2023 £ - £ 220.00 £ 206.00 £ 1,654.92 £ 2,080.92 £ 2022/2023 £ 812.64 £ 2022/2023 £ 130.23 £ 325.00 £ 674.43 £ 155.74 £ 256.00 £ - £ 23.88 £ 482.17 £ 2,047.45 £ |
2021/2022 £ 600.00 £ 145.00 £ 92.00 £ - £ 745.00 £ 2021/2022 £ 532.00 £ 2021/2022 £ 89.10 £ - £ - £ 148.32 £ 73.18 £ 51.00 £ 24.05 £ - £ 385.65 £ |
|---|---|---|
Newcastle upon Tyne Bach Choir Balance Sheet as at 31 July 2023
| Fixed Assets Current assets Debtors Cash Float Balances at bank: Current Account Deposit Account Current Liabilities Creditors Net current assets Net assets |
Notes 4 |
2022/23 2021/22 £ £ 103.78 127.66 10.00 1,250.00 71.59 71.59 29,532.28 27,457.70 11,128.63 11,082.11 40,742.50 39,861.40 356.92 1,256.62 40,385.58 38,604.78 40,489.36 38,732.44 |
|---|---|---|
Notes on page 1 to 3 form part of the accounts
Signed (Chair)
on behalf of the Trustees
Newcastle upon Tyne Bach Choir Society
Statement of Financial Activities for the year to 31 July 2023
I &E as at 31 July 2023
| Unrestricted Inc. 2022/23 Income and Expenditure £ Income Tickets sold 11,564.03 Programmes sold 500.00 Choir music 1,131.95 Choir subscriptions 10,307.36 Grants and Donations 2,666.97 Deposit interest 46.52 Other income - Total Income 26,216.83 Direct Charitable Expenditure Artists fees and expenses 11,562.63 Cost of choir music hired/purchased 947.04 Cost of orchestral music (identified as separate item for 2022/23) 1,064.27 Organ hire and tuning (identified as separate item for 2022/23) 390.00 Venue fees 2,080.92 Programme and ticket costs 395.15 Donated to other charities for Christmas concert (and Come and Sing workshop 2,080.72 Advertising 579.09 Making Music/PRS 812.64 Accompanist's honorarium 500.00 Conductor's honorarium 2,000.00 22,412.46 Other Expenditure Management and the administration of the charity 2,047.45 2,047.45 Total Expenditure 24,459.91 Net income/(expenditure) for the year 1,756.92 Fund Balances brought forward 38,732.44 no PYA required Adjusted Fund balances brought forward 2022/3 38,732.44 Net income/(expenditure) for the year 2022/3 1,756.92 Fund balances carried forward 2022/3 40,489.36 |
Unrestricted Inc. 2021/22 £ 10589.18 765.76 2478.49 9607.36 1,157.98 1.67 56.96 24,657.40 13,064.13 1,962.12 0.00 0.00 745.00 457.35 856.15 316.95 532.00 500.00 2,000.00 20,433.70 478.01 478.01 20,911.71 3,745.69 34,986.75 34,986.75 3,745.69 38,732.44 |
Notes |
|---|---|---|
| 5 6 7 8 9 5 10 11 12 13 14 |
Newcastle upon Tyne Bach Choir
| Debtors: HMRC (Gift Aid) Petty cash (donation) Total debtors |
2022/23 £ 0.00 10.00 10.00 |
2021/22 £ 1250.00 rec'd Jan 23 0.00 1250.00 |
|---|---|---|
Newcastle upon Tyne Bach Choir
| Creditors: Accountants fees to pay on invoice Huddersfield choral Postage paid Aug 23 Help Musicians David Glover paid Sep 23 Bill Tarpy Ben Richards paid Sep 23 Newcastle University paid Sep 23 Total creditors |
2022/23 £ 155.74 0.00 60.00 0.00 91.18 0.00 20.00 30.00 356.92 |
2021/22 £ 148.32 paid Dec 22 50.00 paid Jan 23 20.00 paid Oct 22 856.15 paid Aug 22 73.18 paid Sep 23 108.97 paid Aug 22 0.00 0.00 1,256.62 |
|---|---|---|
Newcastle upon Tyne Bach Choir
| Petty Cash | **Note / Coin ** | Number | Value |
|---|---|---|---|
| £20.00 | 1 | £20.00 | |
| £10.00 | 1 | £10.00 | |
| £5.00 | 0 | £0.00 | |
| £2.00 | 4 | £8.00 | |
| £1.00 | 33 | £33.00 | |
| £0.50 | 12 | £6.00 | |
| £0.20 | 0 | £0.00 | |
| £0.10 | 26 | £2.60 | |
| £0.05 | 38 | £1.90 | |
| £0.02 | 0 | £0.00 | |
| £0.01 | 9 | £0.09 | |
| Total | £81.59 |
checked 1/9/23 by GC and JA Less cash received post year end -£10.00 in debtors
£71.59
Independent Examiner’s Report To the Trustees of NEWCASTLE BACH CHOIR SOCIETY:
I report to the trustees on my examination of the accounts of Newcastle Bach Choir Society (the Trust) for the year ended 31 July 2023.
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 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section145(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 my examination giving me cause to believe that in any material respect the requirements:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Fiona Ramsey FCA 19 Norfolk Street, Sunderland, SR3 1EA