REGISTERED CHARITY NUMBER: 507696
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
WELSH ASSOCIATION OF MALE CHOIRS
Clay Shaw Butler Chartered Accountants 24 Lammas Street Carmarthen Carmarthenshire SA31 3AL
WELSH ASSOCIATION OF MALE CHOIRS
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
WELSH ASSOCIATION OF MALE CHOIRS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. 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
The purposes of the Association are to bring together all Welsh choirs under one umbrella and to assist them on any query or problem that could arise; to foster and promote the art of male voice choral music and Welsh choral works; and to liaise with educational institutions and cultural societies for the practice and study of the performance of male choral work worldwide. The trustees have had due regard to guidance published by the Charity Commission and consider that they comply with their duty under section 4 of the 2011 Charities Act.
ACHIEVEMENT AND PERFORMANCE
.
This year has been a particularly busy and productive year for the Association. It is very encouraging to see that member choirs are now back to some sense of normality and are engaged roughly where they were prior to the Covid pandemic.
The Association continues to endeavour to be very supportive to member choirs offering help, advice and information. A large bank of resources is held by our Secretary Chris Evans that offers choirs examples of good practice relating to a whole range of matters including social prescribing, inclusion, financial management, constitutional issues etc.
We continue to promote the work of the Association to the wider world and to reach as many individual choristers as possible. The Association has continued to improve our website, Facebook and X accounts. These have been well managed by Phillip Tolley. Three of our choirs have been part of a trial whereby their individual choristers receive emails directly rather than relying on the choir secretaries to disseminate information. The appointment of Alun Thomas as our Public Relations Officer has led to a significant improvement in the sharing of information and news relating to the work of the Association.
The Association has continued to develop links with the North Wales Association. As well as regular communications between the secretaries we also had the second annual meeting in Newtown where several key issues were discussed. We are all hopeful that the two associations can work even more closely in the future.
It was brought to the attention of the Association that the National Eisteddfod were planning to make significant changes to the organisation of the early rounds of the choral competition. We felt it appropriate to research how our member choirs felt about these proposals before submitting our observations. Almost 50% of our member choirs responded to our questionnaire. These were sent to the Eisteddfod Organising Committee. Subsequently the proposed changes were dropped, although it is unclear whether our submission was a driving factor in this welcome 'u' turn.
The Association has pressed ahead with the planning of a Tour abroad aimed at a party of approximately 80 choristers plus partners. After several possible destinations were suggested and duly researched a final decision was made to plan a six day a tour to Belgium. Dates, itinerary and prices have now been fixed. There is further planning to be undertaken including appointment of a musical team and producing a musical program.
The Association continues to work with a number of campaigning bodies relating to music and has offered a significant amount of advice to the Senedd Cross Party Group on Music who have a budget of £25million to re-establish Music Services across all Local Education Authorities in Wales. The Association has also organised the first of several planned symposia, the first being in Gwent. The Association has contributed toward a submission to UNESCO Convention regarding Wales and its nomination for most cherished traditions.
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WELSH ASSOCIATION OF MALE CHOIRS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
ACHIEVEMENT AND PERFORMANCE
Continued
This year has been unprecedented in recent years with regard to massed choral concerts organised by the association. Firstly, in June of last year nearly 350 choristers performed at St Davids' Hall in Cardiff. A reasonable surplus was made and shared with Prostate Cymru. In recognition of this the Association received a Prostate Cymru Commendation Award.
Most recently, 550 choristers participated in the Association's Massed Choir Concert at the Royal Albert Hall in London, the feedback the Association has received indicates this too was a great success.
Planning has also started for a massed concert in Liverpool. The aim of the Association is to take this successful model to the northwest and to a new audience. Why Liverpool? There wasn't a suitable venue within North Wales and Liverpool was identified as a suitable substitution and a concert is planned for June 2026 at the Anglican Cathedral. The Events Sub Committee, under the chairmanship of Ellis Davies, has been working very hard to deliver these concerts. Additionally this group is also making the necessary arrangements for the Association to be represented at the National Eisteddfod in Pontypridd in August.
Our Competitions Sub Committee has also made great progress in identifying how it will recognise worthy recipients of an annual financial award of £2000. An initial award of £500, financed from surplus made at St Davids' Hall, was made to Ysgol y Deri in Penarth for the excellent work of the pupils from this school for children with additional needs.
The excellent work of the Association continues. Thanks to all involved.
FINANCIAL REVIEW
Financial position
The Association's free reserves carried forward at 31 December 2023 amounted to £71,936.
Investment policy and objectives
The Association does not have any investments.
Reserves policy
The trustees aim to maintain free reserves at a level which equate to approximately 12 months of unrestricted charitable expenditure and also to guard against the possibility of future losses from concerts.
FUTURE PLANS
The Association does not intend to change its method or scale of operations in the foreseeable future.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Organisational structure
The Association is a registered charity and is constituted under a trust deed. The Association is governed by a board of four trustees and day to day management vests in the Executive Committee.
Risk management
The principle risk faced by the Association continues to be its dependence on the income raised from large scale massed voice Concerts to support its ongoing work. Finances raised from the most recent concert in 2018 at the Royal Albert Hall continue to sustain the WAMC. Reductions in spending implemented during the Covid pandemic have returned to normal. The Covid pandemic interrupted arrangements to produce another Royal Albert Hall concert in 202, which now goes ahead in 2024.
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WELSH ASSOCIATION OF MALE CHOIRS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 507696
Principal address Nantygleisiad Porthyrhyd Carmarthen Carmarthenshire SA32 8PS
Trustees
P C Reynolds - Chair D J C Evans - Secretary J Williams - Treasurer L Fear - Vice chair (resigned 3.9.23) P Newman - Vice chair (appointed 3.9.23)
Independent Examiner Clay Shaw Butler Chartered Accountants 24 Lammas Street Carmarthen Carmarthenshire SA31 3AL
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ P C Reynolds - Chair - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WELSH ASSOCIATION OF MALE CHOIRS
Independent examiner's report to the trustees of Welsh Association of Male Choirs
I report to the charity trustees on my examination of the accounts of Welsh Association of Male Choirs (the Trust) for the year ended 31 December 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 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:
-
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.
Mark Jones BSc (Econ) FCA CTA
Clay Shaw Butler Chartered Accountants 24 Lammas Street Carmarthen Carmarthenshire SA31 3AL
Date: .............................................
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WELSH ASSOCIATION OF MALE CHOIRS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| 31.12.23 | 31.12.22 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 2 | 3,445 | 4,007 |
| Charitable activities | 5 | ||
| Concert | 31,956 | - | |
| Other trading activities | 3 | - | 49 |
| Investment income | 4 | 1 | - |
| Total | 35,402 | 4,056 | |
| EXPENDITURE ON | |||
| Raising funds | - | 2,748 | |
| Charitable activities | 6 | ||
| Community | 3,956 | 6,518 | |
| Concert | 24,582 | - | |
| Total | 28,538 | 9,266 | |
| NET INCOME/(EXPENDITURE) | 6,864 | (5,210) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 65,072 | 70,282 | |
| TOTAL FUNDS CARRIED FORWARD | 71,936 | 65,072 |
The notes form part of these financial statements
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WELSH ASSOCIATION OF MALE CHOIRS
BALANCE SHEET 31 DECEMBER 2023
| 31.12.23 Unrestricted fund Notes £ CURRENT ASSETS Debtors 9 20,497 Cash at bank 121,707 142,204 CREDITORS Amounts falling due within one year 10 (70,268) NET CURRENT ASSETS 71,936 TOTAL ASSETS LESS CURRENT LIABILITIES 71,936 NET ASSETS 71,936 FUNDS 11 Unrestricted funds 71,936 TOTAL FUNDS 71,936 |
31.12.22 Total funds £ 4,672 66,143 70,815 (5,743) 65,072 65,072 65,072 65,072 65,072 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. P C Reynolds - Chair - Trustee
............................................. J Williams - Treasurer - Trustee
The notes form part of these financial statements
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WELSH ASSOCIATION OF MALE CHOIRS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
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.
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.
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.
The Association does not have any Restricted funds.
2. DONATIONS AND LEGACIES
| DONATIONS AND LEGACIES | ||
|---|---|---|
| 31.12.23 | 31.12.22 | |
| £ | £ | |
| Donations | 45 | 5 |
| Subscriptions | 3,400 | 4,002 |
| 3,445 | 4,007 |
continued...
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WELSH ASSOCIATION OF MALE CHOIRS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
| 3. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 31.12.23 | 31.12.22 | ||
| £ | £ | ||
| Sale of CDs and DVDs | - | 49 | |
| 4. | INVESTMENT INCOME | ||
| 31.12.23 | 31.12.22 | ||
| £ | £ | ||
| Deposit account interest | 1 | - | |
| 5. | INCOME & EXPENDITURE FROM CHARITABLE ACTIVITIES - CONCERT | ||
| INCOME AND EXPENDITURE ACCOUNT | £ | ||
| ST DAVID'S HALL CONCERT 24 JUNE 2023 | |||
| INCOME | |||
| Concert ticket sales | 29.895 | ||
| Programme sales | 761 | ||
| Choir deposits | 1,300 | ||
| CONCERT INCOME | 31,956 | ||
| EXPENDITURE | |||
| St Davids Hall hire and associated costs | 6,409 | ||
| PRS fees | 1,507 | ||
| Credit card commission | 677 | ||
| Rehearsal hall hire | 1,382 | ||
| Music Team expenses | 3,194 | ||
| Soloists' expenses | 1,337 | ||
| Committee meetings & travel | 1,362 | ||
| Accountancy fee | 714 | ||
| Surplus shared with Prostate Cymru charity | 8,000 | ||
| CONCERT EXPENDITURE | 24,582 | ||
| NET CONCERT INCOME | 7,374 |
continued...
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WELSH ASSOCIATION OF MALE CHOIRS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
6. CHARITABLE ACTIVITIES
| Community Concert |
Direct Costs £ 233 24,582 24,815 |
Support costs £ 3,723 - 3,723 |
Totals £ 3,956 24,582 |
|---|---|---|---|
| 28,538 |
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
TRUSTEES' EXPENSES
| TRUSTEES' EXPENSES | ||
|---|---|---|
| 31.12.23 | 31.12.22 | |
| £ | £ | |
| Trustees' expenses | 2,134 | 2,125 |
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | ||
| Unrestricted | ||
| fund | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 4,007 | |
| Other trading activities | 49 | |
| Total | 4,056 | |
| EXPENDITURE ON | ||
| Raising funds | 2,748 | |
| Charitable activities | ||
| Community | 6,518 | |
| Total | 9,266 | |
| NET INCOME/(EXPENDITURE) | (5,210) | |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | 70,282 | |
| TOTAL FUNDS CARRIED FORWARD | 65,072 |
8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
continued...
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WELSH ASSOCIATION OF MALE CHOIRS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
| 9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
|---|---|---|---|---|
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Trade debtors | 21 | 321 | ||
| Prepayments and accrued income | 20,476 | 4,351 | ||
| 20,497 | 4,672 | |||
| 10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Trade creditors | 246 | 1,041 | ||
| Other creditors | 70,022 | 4,702 | ||
| 70,268 | 5,743 | |||
| 11. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.1.23 | in funds | 31.12.23 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 65,072 | 6,864 | 71,936 | |
| TOTAL FUNDS | 65,072 | 6,864 | 71,936 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 35,402 | (28,538) | 6,864 | |
| TOTAL FUNDS | 35,402 | (28,538) | 6,864 | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1.1.22 | in funds | 31.12.22 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 70,282 | (5,210) | 65,072 | |
| TOTAL FUNDS | 70,282 | (5,210) | 65,072 |
continued...
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WELSH ASSOCIATION OF MALE CHOIRS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
11. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 4,056 | (9,266) | (5,210) |
| TOTAL FUNDS | 4,056 | (9,266) | (5,210) |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.1.22 | in funds | 31.12.23 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 70,282 | 1,654 | 71,936 |
| TOTAL FUNDS | 70,282 | 1,654 | 71,936 |
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 | 39,458 | (37,804) | 1,654 |
| TOTAL FUNDS | 39,458 | (37,804) | 1,654 |
12. RELATED PARTY DISCLOSURES
The trustees and committee members all give freely of their time and expertise. Expenses paid to the trustees and committee members in the year totalled £1,534 (2022: £1,525). The Secretary and Treasurer each received an honorarium of £300 (2022: honorarium of £300 each) to cover sundry costs which were not otherwise reimbursed. Expenses of £1,362 were also paid to the trustees and committee members this year in respect of the fundraising concert and are included in Note 5 to the accounts.
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WELSH ASSOCIATION OF MALE CHOIRS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| 31.12.23 | 31.12.22 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 45 | 5 |
| Subscriptions | 3,400 | 4,002 |
| 3,445 | 4,007 | |
| Other trading activities | ||
| Sale of CDs and DVDs | - | 49 |
| Investment income | ||
| Deposit account interest | 1 | - |
| Charitable activities | ||
| Concert income | 31,956 | - |
| Total incoming resources | 35,402 | 4,056 |
| EXPENDITURE | ||
| Other trading activities | ||
| Cost of CDs and DVDs | - | 2,748 |
| Charitable activities | ||
| Promotion - Eisteddfod | - | 2,635 |
| Miscellaneous | 233 | 206 |
| Concert expenditure | 24,582 | - |
| 24,815 | 2,841 | |
| Support costs | ||
| Management | ||
| Insurance | 96 | 96 |
| Website costs | 271 | 151 |
| 367 | 247 | |
| Finance | ||
| Bank charges | 148 | 128 |
| Governance costs | ||
| Trustees & committee expenses | 2,134 | 2,125 |
| Accountancy | 954 | 1,002 |
| Carried forward | 3,088 | 3,127 |
This page does not form part of the statutory financial statements
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WELSH ASSOCIATION OF MALE CHOIRS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| 31.12.23 | 31.12.22 | |
|---|---|---|
| £ | £ | |
| Governance costs | ||
| Brought forward | 3,088 | 3,127 |
| Venue hire | 120 | 175 |
| 3,208 | 3,302 | |
| Total resources expended | 28,538 | 9,266 |
| Net income/(expenditure) | 6,864 | (5,210) |
This page does not form part of the statutory financial statements
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