Harrogate Symphony Orchestra
Annual Financial Statements
12 Months to July 2020
12 months to
2020
12 months to
2019
Concerts
Income
Expenditure
Profit (Loss)
Profit (Loss)
November
7,587
4,351
3,236
1,690
Christmas
10,976
11,360
(384)
(235)
March
2,882
1,979
904
(2,028)
June
1,633
1,806
(173)
2,262
Ripon July 2019
2,600
2,600
(1,401)
Future/Past Concerts
1,523
(1,523)
25,678
21,018
4,660
288
Non Concert Attributable
(2,141)
(7,774)
Total
2,519
(7,486)
Bank Summary
Opening Balances
Community Fund Account
Social Fund Account
Savings Account
30,328
37,815
30,328
2,519
37,815
(7,486)
Surplus (Defecit) as above
Bank Interest
32,847
30,328
ILS 13~08-20

Harrogate Symphony Orchestra
Annual Financial Statements
12 Months to July 2020
12 mths to
Total
2020
12 mths to
Total
2019
Non Concert Attributable
Income
CD & DVD sales
Subscriptions
Donations & Miscellaneous
Gift Aid
Advertising Income
Sundry
Tea & Coffee
340
5,961
1,046
2,101
150
23
361
5,866
1,081
2,106
25
9,078
9,981
Expenditure
Video & Sound Recording Costs
Rehersal Room
MD Honorarium
Leader Honorarium
Website
Legal Costs
Miscellaneous
Making Music Sub & PL Insurance
Postage & Stationery & Sundry
Charitable Donation
Royal Hall donation
AGM Catering
Bed Race
Christmas Meal
Gifts & Flowers
Sundry
210
1,950
5,000
400
563
1,380
3,041
4,500
1,200
2,994
29
264
194
1,356
1,054
186
545
699
273
154
1,061
217
973
255
164
11,220
148
166
17,755
Surplus/(Deficit)
-2,141
-7,774
ILS 13-08-20

Independent examiner's report to the trustees of Harrogate Symphony
Orchestra
I report to the trustees on my examination of the accounts of the Trust for the year
ended on 31st July 20 20.
Respective 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 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:
1. accounting records were not kept in respect of the Trust as required by section
130 of the Act" or
2. the accounts do not accord with those records.
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.
Name:
Lydia Devenny
Relevant professional
qualification or body:
ACMA
Address:
2 Mallinson Way, Harrogate, HG2 9HL
Date:
2810512021

CC32 Accounts Direction - Harrogate Symphony Orchestra 2019120 - 31 July 2020
Direction
Action taken
Findin
Check whether the charity is eligible to have an independent examination.
The examiner must check to see if the charity is permitted to have an independent examination or whether it is required to have an
audit by charity or company law or any other reason. If the trustees have chosen to prepare the accounts on a receipts and
ments basis, the examiner must check that the charit
is eli
ible for recei
ts and
ments accounts.
Check an audit is not
The charity is not incorporated
That and Independent
None.
required
under the Companies Act.
Examination is appropriate.
The Constitution requires an IA
Gross income does not exceed
£1m.
Income is above £25,000
Asked trustees for confirmation.
Recommendation
Check if subsidiaries or
branches have been taken
into account
Check if accruals accounts
are required
There are no subsidiaries or
branches.
None
The charity is not incorporated.
Gross income is less than
£250k.
There is no reference to
accruals in the Constitution.
Review appendix 5: relevant
experience /knowledge and
professional qualification
requirements.
Receipts and payments option
is appropriate.
None
The examiner is able to carry
out the examination
Member of Chartered Institute
of Management Accounts.
Former executive director of a
small charity and current
Deputy CEO of an Exempt
charit
Income has not exceeded
£250k.
None
Keeping the charity's income
under review
Check that income has not
exceeded £250k (see also
direction 3
Not required.
None
Checking for any audit
dis
ensation
If a company check for the
audit exem
tion statement
Establishing early on that an
independent examination can
be carried out
Check for an
n/a
None
Not required.
n/a
None
Consider checks above.
An independent examination
can be carried out.
None
conflict of interest that
revents the examiner from car
in
out their inde
endent examination.
Page11

CC32 Accounts Direction - Harrogate Symphony Orchestra 2019120 - 31 July 2020
Direction
Action taken
Findin
Recommendation
The examiner must not be influenced, or perceived to be influenced, by either close personal relationships with the trustees of the
charity, being a major donor or having control or significant influence over a major funder to the charity, or through day to day
involvement in the administration of the charity being examined. The examiner must ensure that there are no matters and no
potential matters that would reasonably give rise to a perception of their independence that would affect their ability to carry out the
examination in a wholl ob'ective manner.
Examiner has no connection with the charity trustees which
might inhibit the impartial conduct of the examination.
The examiner is a member of
the charity.
Is an experienced, qualified
accountant.
Is not the book-keeper
The examiner has advised on
the preparation of the accounts
but has not maintained the
records.
No conflict of interest- no day
to day involvement in running
the charity.
No close relationshi
None
S145(1)(a) "an independent person who is reasonably
believed by the charity trustees to have the requisite ability
and practical experience to carry out a competent
examination of the accounts"
Record your independent examination.
The examiner must keep a record of their examination and the conclusions reached which is sufficient to allow a third party
unconnected with their work to conclude that they have followed the Directions (including Directions 1 and 2)
Workin
ers
A communication with the trustees which confirms their
appointment as the independent examiner
Confirmation that the examiner has the qualification (where
required)
Confirmation that the charity is eligible for the independent
examination
The analytical review (Direction 11)
Notes as to how any areas of concern identified have been
resolved, including meetings with trustees and charity staff,
together with details of any verification procedures used
Where verification procedures have been used, details of
checks or vouching carried out during the examination, the
conclusions reached on any areas of concern identified
Emails discussing the
examination and asking views.
See D1 & 2 above
None
Accounts provided to IE prior to
AGM, allowing review and
report to be completed.
Annual report not required
Written assurances not deemed
necessa
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CC32 Accounts Direction - Harrogate Symphony Orchestra 2019120 - 31 July 2020
Direction
Action taken
The approved accounts (see Direction 6)
The trustees annual report where accruals accounts are
prepared (consideration of the trustees, annual report (see
Direction 12)
Relevant information that the examiner relied upon and/or
considered in carrying out their examination for example
copies of the governing document, trustees, meeting minutes
and a record of discussions with the charity's trustees and the
charity's
Copies of any written assurances that the examiner has
required of the trustees confirming amounts including within
the accounts.
The examiner's conclusions about what they have found out
during the independent examination that support their
examiners, report to the trustees (Direction 13)
Details of any matters identified as matters of material
significance which the examiner must report to the
Commission or any relevant matters that the examiner chose
tore
ort to the Commission.
Plan the independent examination.
In order to
lan the s
ecific examination
The charity's constitution
Findin
Recommendation
rocedures a
ro
riate to the circumstances of the charit , the examiner must review:
Constitution reviewed
None
unchanged since the 2018/19
AGM.
Trustees meet regularly to plan
and organise concerts, review
finances etc.
The way the organisation is controlled and managed
None
Whether action has been taken on any previous
recommendations for improvement
No actions taken since previous
year.
None
The accounting records and systems
Simple spreadsheet analysis is
clear and easy to understand.
None
Page13

CC32 Accounts Direction - Harrogate Symphony Orchestra 2019120 - 31 July 2020
Direction
Action taken
The charity's structure, its funds and how fund balances
changed in the year; and
Findin
Reviewed opening and closing
balances. Balances have
increased.
The charity's activities in the year and spending and the
Income reduced, made a
financial risks the charit faces.
modest surplus
Check that accountin
records are ke
ttothere
uired standard.
The examiner must ensure that accounting records have
Transactions listed on a
been kept in compliance with the relevant legislative
spreadsheet.
re
uirements.
Check that the accounts are consistent with the accountin
records.
The examiner must compare the accounts of the charity with
All transactions provided in a list
the charity's accounting records in sufficient detail to
on a spreadsheet, able to check
reasonably conclude that the accounts are not materially
them to invoices, where
inconsistent with the accountin
records.
ro
riate.
If the accounts are prepared on an accruals basis and one or more related party transactions took place the examiner must check if
these were properly disclosed in the notes to the accounts.
Recommendation
None
None
None
None
The examiner must check that the trustees have considered
if there were any related party transactions in the reporting
period and check whether the trustees have made the
disclosures required by the applicable Statement of
Recommended Practice (SORP) in the notes to the accounts.
Reviewed the accounts, as
presented to the members.
Accounts prepared on a
receipts and payments basis.
Honoraria disclosed in reports
to members
Not need to disclose, but should have
something set out in relation to the
payments made (or subscriptions
waived) see here for further
information:
htt s://www.
ov.uk/
uidance/
ments-
to-charit -trustees-what-the-rules-are
Revised constitution makes the
situation clearer.
Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of
fund held and in the preparation of the accounts. The examiner must:
Check whether the separate funds of the charity have
been correctly accounted for and reported correctly in
the accounts.
Check the reasonableness of any significant estimates or
ements.
No other separate funds
remain.
Receipts and payments basis,
no estimates or judgements
required.
None
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CC32 Accounts Direction - Harrogate Symphony Orchestra 2019120 - 31 July 2020
Direction
Action taken
Where accruals accounts are prepared check that the
accounting policies adopted are consistent with the
applicable SORP and are appropriate to the activities of
the charit
The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting
period and, if the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity's
osition as a
oin
concern when a
rovin
the accounts.
Where either receipts and payments or accruals accounts
are prepared, the examiner must consider whether the
trustees have assessed what invoices, bills and
commitments remain outstanding at the end of the reporting
period and whether the trustees have identified if they can
settle these as and when they fall due.
Findin
Accounts on a receipts and
payments basis.
Not applicable.
Recommendation
None
Accounts are prepared on a
receipts and payments basis.
There are sufficient cash
balances for the charity to
continue in operation and meet
liabilities as they fall due.
Trustees have chosen to
manage reserves such that
there is sufficient to cover
concert costs in the event of
there being a substantial loss of
concert income.
None
10
Check the form and content of the accounts.
The examiner must carry out such procedures as the examiner considers necessary to provide a reasonable basis on which to
conclude whether or not the accounts have been
roperl
re
ared. The examiner must:
Where receipts and payments accounts have been prepared
Receipts and payments are at a
check that the charity can lawfully prepare such accounts,
similar level the previous year.
that all the accounting statements are present and that the
No statement of assets and
funds of the charit
are correctl
identified
liabilities.
Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence.
The examiner must carefully consider if, during the course of their examination, items were found that were material to the accounts
which need further explanation or supporting evidence. If the examiner is concerned that the charity's accounts could be materially
misstated then the examiner must undertake sufficient additional work to be satisfied that any such item has been explained and
correctly included in the accounts.
The examiner must be alert to any related party transactions that require separate disclosure in the accounts. Where the examiner
is not satisfied on an
item that the examiner must refer to it in their inde
endent examiner's re
ort.
None
11
Page15

CC32 Accounts Direction - Harrogate Symphony Orchestra 2019120 - 31 July 2020
Direction
Action taken
Compare the analysis of the cash received and the cash spent in
the current year with the previous year to identify any significant
changes from year to year. The examiner is recommended to
look for material items, differences or changes which require
further explanation.
Findin
Review of payments (invoices)
no unusual expenditure found.
Recommendation
None - to note that Covid-19 meant 2
concerts were cancelled, and there will
be knock on effects into 2020121.
Revised constitution has
removed designated /restricted
funds.
12
Compare the trustees, annual report with the accounts.
The examiner must compare any narrative information or figures in the trustees, annual report with the accounts in order to identify
an
material inconsistenc
between the trustees, annual re
ort and the accounts.
If accounts are prepared on the receipts and payments basis
An annual report is not required
under section 42(3) there is no requirement placed on the
examiner to comment on whether an inconsistenc
is
resent.
Write and sign the independent examination report.
The examiner must review the conclusions from their independent examination and then prepare and sign their independent
examiner's report. The content of their report must cover all the matters required by the 2008 Regulations. If the examiner has
identified a matter of concern because one or more of the specific matters listed in the 2008 Regulations or in this Direction are
resent or remain unresolved then the examiner must brin
it to the attention of trustees in their inde
endent examiner's re
Statutory duty to report matters of material significance to the
None to report
None
Commission. These are listed in section 156(3) of the Charities
Act2011.
None
13
Page16