REGISTERED NUMBEIL. 507696 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR WELSH ASSOCIATION OF MALE CHOIRS Clay Shaw Butler 24 Lamnw Street SA313AL
WELSH ASSOCIATION OF MALE CHOIRS CONTEiYfs OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Page Report of the Truotee8 I to 2 Illdependellt Examlner's Report StAtsment of FIDan¢lal Acdvldeo BAlanee Sheet Notes to the FinancRAI Statsment 6 10 10
WELSH ASSOCIATION OF MALE CHOIRS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 The trustee8 prescnt thcir rep)rt with the financial 8tatrllnts of the charity for the year ended 31 December 2024. The trustees bave adopted the provi8iors of Accounting and Rcporting by Cbarities: stateme of Recommended Practice applilIe to GILtieS prwing their accounts in accordanGe with the FinmcAI Reportitig Standard appli¢able in the UK and Republic of Irelhnd (FRS 102) (effective l January 2019). O&JECTIVES AND ACTIVITIES ObJecdve8 and aimi The purpo8¢s of th¢ A&8oci¥dtion are to bring together all Welsh choirs under one umbrella and to assist them OD any query or problem that could llrise" to foster and promote the art of male voice ¢horal music and WeJ8h choral WOTks; and to liai8e with educational in8titittions and cultural Societies for the praoticc and SdY of the perfornwKe of male choral work worldwide. The trustees have had du¢ regard to gUIde publishcd by the Chlty ConLmi88ion and consider that they Qomply viith their duty er Section 4 of the 2011 Charities ACL ACHIEVEMENT AND PERFORMANCE The A880cAation hL4 enjoyed another very succesBfill year. The May 2024 AGM 8aw our long-8tauding President Huw T Williams 8t¢p dovm after 16 y¢aTh of 8terling Service. Hi8 outstanding knowl¢dge of music lif¢ in Wales h&8 been invaluable to the ASSl2tioL Although no longer President he Continues to offtr bi8 advice and support to the AssociatioTr The Association were thrilled to appoint Wynne Evans as its new President. He has already shown 8ilPPOrt for the Association by alD8 to be our soloist at our Live001 concert next June. Our Secretary Chris Evans Continues to keep member Choirs updated on the work of the Executive 1ThiDing a bank of resources for tbe STr1n8 of good practicc. CoDc¢rted efforts have been made to ensure we DInts1n the right contact detaiLs of member choir8 to ensure that all infornjation reaches the right 1p]ents. Otw PRO Alun Thoma8 ensureN that the work of the Association is shared with the wider cornmurrity. He drafted thc knociation'8 response on cultur PritirAties to the Welsh GovcnllJMt. Many ttre of ow m¢mber choirs are Ing platforn)s we have, such as Facebwk and X. to promote their activitie8. The Association 18 investigating the use of Facebook to chronicle the whole process of our massed concert in Liverpool from recruilmenL practices through to the The Association was present at the Natio1 Eisteddfod in Pontypridd during August. Thi8 is a very worlhwhile event to be present at with many vi8itors to our stand We were pleased to pr&s¢nt our own trophy to RiACa Male Voice Choir 88 rynner8 of the Male Voice Cboir CotiipetitioL The Association also took the oppothity to Speak with representatives of Teithiau Patsgonia organise visits to Patsgonia. Di8cu&8ion hve been had WAth a number of mcmbcr ¢hoirs that have supported Patagonia as a potentiol tour de8tinatioL We have now had a presentstion from Teithiau Patagonia and the Executive ConIttee decided to promote this tour in 2027. The CornpetitionslAwards Sub Cornmittee have ntinUed to endeavour to identify witable recipients tbat meet the oriteria set. Trying to ensure that potential recipients meet the Gonstraints 8et by the Cljarities COrnnoll has been an obstsGlc to overcome. The Association is still detennined to develop 8tronger links between the North Wales A&sociation atMI u& It is fair to Say that despite every efforl progress Ilas not been a8 quirk as we Ia hopcd. At this yeals AGM the Association will be looking to replace th¢ rctiring Se¢retary and Treasurer both of orn have served the Association with distinction over many years. We thank them wholtrheartedly. Thanks also go to the other members of the Executive Conmiittee for ensuring the continuing succ¢&s of the Association. Financlal posldon The Association's free reserves carried foTrrnd at 31 December 2024 amountsd to £84.030. Invdtment polley and objeetlveg The Association do&8 not have any investm. Pagc I
WELSH ASSOCIATION OF MALE CHOIRS REPORT OF THE TRUSTEES FOR THE YEAREI¥DED 31 DECEMBER 2024 Ila¢rni polley 507696 Portyhyd SA32 8PS P C Reyfyil. C% D J C ETnll8. SeLYe aay Shaw Budot SA313AL Pagc 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WLSH ASSOCIATION OF MALE CHOIRS Tlldependentexanknr repttt to the trllthe• A•wthllon of M•1¢ Cb)tri I tewt to tho chlty Irthel examiN of th8 a¢¢oDth OE Wel•h A8cth of Malg Cholrb (lkn Tru&) for the )T4r cth131 Jjaxmbff 2024. n)y follow¢d All appJKable Dlleotiots gIV by tho Charfty Soctkni 145(5Xb) of the ACL rtrA>rd8 Vrna IK>t kwt in rr4)xt ofthe requiml by SetttAon 130 of tbe Aot (r Mklonua8¢ (E¢rn)FCACTA Clay ShawB $A313AL
WELSH ASSOCIATION OF MALE CHOIRS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 31.12.24 Unstricl 31.12.23 Notes INCOI AND ENDOWMENTS FROM Donations and le81¢8 3,257 3,445 Charitable a¢tivAtie8 Concert 115,615 31,956 Investsnent income Total 118,874 35,402 EXPENDrfuRE ON Charltable i¢OvltieJ 8,115 98,665 3,956 24582 Concert Total 106,780 28,538 NETThCOME 12,094 6,864 RECONCILIATION OF FUNDS I'otal fimds brought forward 71,936 65,072 TOTAL FtJNDS CARRIED FORWARD 84,030 71,936 Pa£e 4
WELSH ASSOCIATION OF MALE CHOIRS BALANCE SHEET 31 DECEMBER2024 31.1224 31.1123 UnroJtriot4d Total Dpbtorfj Cash at bank 4.526 98.819 20.4Y7 121.707 I03J45 142.204 (19J15) (70268) 84,030 71936 84,030 71936 L¥ZT $SET8 84.030 71936 10 84,030 84.030 71S136 ..243S.. alld Iv¥rn i18d on Its bebllf ty. Pase 5
WELSH ASSOCIATION OF MALE CHOIRS NOTES TO THE FLYANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES BASIS OF PREPARING THE FllYANCLIL STATEMENTS The financial Staten9 of the charity, which is a public beTlt entAty under FRS 102, Jjave bcen prepared in accordance with the Cbarities SORP (FRS 102) 'Accounting and Reporting by Ch8ritie8: Ststemcllt of RecoD)mended Practi app]ithle to charities preporing their a¢counts in accordance with the FinanGial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Finpwial Reporting Standard 102 ryhe Financial Rq)ortitig Standard applithle in the UK and Republic of Ireland, and the Chariti¢8 Act 2011. The financi 8tatenKnts hav¢ been prepared under the bistorical ¢08t convention. JNCOME All incom¢ 18 TOslsed in the Statement of Financial Activities onc¢ thc churAty bas entitlement to the flln it 18 probnble that the inGome will be received and the atnount can be measured reliably. EXPENDITURE Liabitilles are recoEni8&1 a8 expenditure 8$ soon as therc is a legal or coiistniotive obligation committing the charity to that expeDditure, it is prt)bable that a transfer of economic benefits will be required in settlement alld the amount of the obligation can be me&wred reliably. Expenditure is accounted for on an accruals basis and has been classified under heading8 that aggregate all c08t relatcd to the category. Where costs ¢aTJnot be dIrY attributed to parti¢ular headings they have been allocated to activities on a basi8 consistent with the u8e of Grnnts offered subject to condition8 vAJich have not been met at the year end date arn noted as a Gommitment but not a¢¢rued as expendiilire. TAXATION The chlty is exempt from tax on its ¢haritabl¢ activitie8. FUIID ACCOUNTLYG Unrestrictsd fill5 Can be used in accordance with the charitable objectives at the discretion of the trustees. Re8tricted funds can only be UBed for particular restricted purposes within the objects of the charity. R¢8tri¢tions arise when specified by the donor or when fund8 are raised for particular restricted purp08e8. The A$8ociation does not have aay Restricted funds. DONATIONS AND LEGACIES 31.12.24 31.12.23 Donatio9 Subscriptions 45 3,400 3,257 3,257 3,445 Page 6 ¢onlinued...
WELSH ASSOCIATION OF MALE CHOIRS NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 INVESTMENT llYCOME 31.12.24 31.12.23 Dcposit account inteirst INCOME & EXPENDITURE FROM CHARITABLE ACTIVITIES. CONCERT INCOME AND EXPENDITURE ACCOUNT ROYAL ALBERT HALL CONCERT 27 AFR 2024 DTCOME Concert ticket 8ale8 109,194 850 3,171 2,400 Prne sales Choir dcposits CONCERT COmE 115,615 RAH hire and associated costs Ticket con]mission PRS fees 22.275 19,172 5,368 5,481 2,976 5,751 361 1,411 861 8,639 1,997 2,377 5,250 363 142 106 15,085 1.050 RAH organ and piano bire OtILer RAH cknges . lightin8, audio, security & stewards RAH ho8pitsIity costs Mu8iC CQPi¢ Reh¢4rnal hall hire Music Team ¢xpensa8 Concert progran)ll printing Committee moetings & travel Postage costs LiGcncc fee - This 18 The Moment Gifts to perf0mS Contribution to participating choir8, expen8es A¢¢ountancy fee CONCERT EXPENDITURE 98,665 NET CONCERT SURPLUS RAINED 16,950 Page 7
WELSH ASSOCIATION OF MALE CHOIRS NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR EI¥DED 31 DECEMBER 2024 CHAIiITABLE ACTIVITIES Direct Costs funding of activities Support Totals 3208 98,665 500 4,307 8,115 98,665 Con¢ert 101,973 500 4,307 106,780 TRUSTEES, REMUNERATION AND BENEFrrs There were no trustees, Temuneration or other benefits for thc year ended 31 December 2024 nor for the year ended 31 Decembtt 2023. TRUSTEES, EXPENSES 31.12.24 31.12.23 Trustees, cxpejjscs 2,449 2,134 COMPARATIVES FOR IHE STATEMENI OF FINANCIAL AcrivrtlES Unrestricted YCOME AND ENDOWMEIYTS FROM Donations and lega¢ie 3,445 Clwltabie acthdtle8 ConGert 31,956 Invesknent iome Total 35,402 EXPEiYDTnJRE ON Charitable actlvltle8 Community Concert 3,956 24.582 Total 28.538 LYET INCOME 6,864 RECONCILIATION OF FUNDS Totsl funds brought forward 65,072 TOTAL F[Ds CARRtED FORWARD 71,936 Page 8
WELSH ASSOCIATION OF MALE CHOIRS NOTES TO THE FINANCIAL STATEMENTS - eontinued FOR THE YEAR ENDED 31 DECEMBER 2024 DEBTORS: AMOUNTS FALLING DUE WITHllY ONE YEAR 31.12.24 31.1223 Trade debtors 21 20.476 4,526 4.526 20,497 CREDITORS: AMOUNTS FALLINGDUE WTIHIN ONE YEAR 31.12.24 31.12.23 Trade creditors Other creditor 15,495 3,820 246 70,022 19,315 70,268 10. MOVEMEIYT IN FUNDS Net At 31.12.24 At 1.1.24 in fund8 Unre8trleted fulld8 General fulld 71,936 12,094 84,030 TOTAL FUNDS 71,936 12,094 84,030 Net movement in fund4 inchthd in the abovc are as follows: Inooming Resourcgg Movement Unreltrlctsd fundi General fund 118,874 (106.780) 12,094 TOTAL FUNDS 118,874 (106,780) 12,094 comp8ve$ for movemellt In fund8 Net At 31.12.23 Atl.1.23 Unrestrl¢ted funds General fund 65,072 6.864 71,936 TOTAL FUNDS 65,072 6.864 71,936 Page 9
WELSH ASSOCIATION OF MALE CHOIRS NOTES TO THE FINANCIAL STATEMENTS - Continued FOR THE YEAR EM)ED 31 DECEMBER 2024 io. MOVEMENT n¥1 FUNDS - conthilled Comparative net m0ven in fund4 included in th¢ above are as follow8: Incoming R&4ource8 Movcmcnt in funds Unrestrleted fund8 General fund 35,402 (28,538) 6,864 TOTAL FUNDS 35.402 (28,538) 6.864 A curent yw 12 nMmth8 and prior year 12 month8 combined poBition is as follow8: Net movement in fund8 At 31.12.24 At 1.1.23 Unrestrlcted fundj 65,072 18.958 84,030 TOTAL FUNDS 65,072 18,958 84,030 A current year 12 months and prior year 12 month8 combined net m0Vennt in fund4 included in the above ar¢ as follows: Incoming resources Resource8 Movement expended in fimd8 Unreleted fundj General fund 154,276 {135J18) 18,958 TOTAL FUNDS 154276 {135J18) 18,958 ii. RELATED PARTY DISCLOSURLS The trte¢S and con)mittec member8 all give freely of their time and expertise. Expenses paid to the trustees and committee mernb¢rs in the year totslled £1.849 (2023,. £1,534). The Setretary and Trcasurer received an honorariwn of £300 (2023: honorarium of £300 each) to Ver sunthy cogts Ithich were not otherwise reimbursed. Expenses of £2,377 (2023".£1,362) were al80 paid to the trl and ¢omDllttee members this year in respect of the fundraising concert and inoluded in Note 4 to the acwunts. Page 10