Hereford Police Male Voice Choir Jennor Hatfield Bank Norton Worcestershire WR5 2QA
The Richards Sandy Partnership Limited Chartered Certified Accountants Thorneloe House 25 Barbourne Road Worcester WR1 1RU
Dear Sirs
The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charity's financial statements for the year ended 31 July 2024. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.
General
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1 We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.
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2 We confirm that the charity was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 31 July 2024 audited.
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3 We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter dated 1 August 2023, under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.
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4 All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.
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5 All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission.
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6 The financial statements are free of material misstatements, including omissions.
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7 The effects of uncorrected misstatements (as set out in the appendix to this letter) are immaterial! both individually and in total.
Assets and liabilities
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8 The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity's assets, except for those that are disclosed in the notes to the financial statements.
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9 All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.
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10 We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.
Accounting estimates
- 11 Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
Legal claims
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42 We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements.
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Laws and regulations 13 We have disclosed to you all known instances of non-compliance or suspected noncompliance with laws and regulations whose effects should be considered when preparing the financial statements.
Related parties
- 14 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.
Subsequent events
- 45 All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.
Going concern
- 16 We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements.
Grants and donations
- 17 All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.
Yours faithfully LA)oS 00: ovnraa
Signed on behalf of the board of trustees
Date: A8\iel ag.
REGISTERED CHARITY NUMBER: 515177
Report of the Trustees and Financial Statements for the Year Ended 31st July 2024 for Hereford Police Male Voice Choir
The Richards Sandy Partnership Thorneloe House 25 Barbourne Road Worcester Worcestershire WR1 1RU
Hereford Police Male Voice Choir
Contents of the Financial Statements for the Year Ended 31st July 2024
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Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Receipts and Payments Account 4
Statement of Assets and Liabilities 5
Notes to the Financial Statements 6 to 8
Detailed Statement of Financial Activities 9
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Hereford Police Male Voice Choir
Report of the Trustees for the Year Ended 31st July 2024
The trustees present their report with the financial statements of the charity for the year ended 31 July 2024.
| OBJECTIVES AND ACTIVITIES | |
|---|---|
| Objectives and aims | |
| The objects ofthe charity are as follows: |
) To advance the musical education ofWest Mercia Police and the British Police Services; I!) To promote the efficiency of the force through greater contact with the public and to uphold the force's mission |
| statement - serving, protecting, making the difference; and lll) To benefit one or more charitable organisations, societies, institutions, their purpose or objects determined by |
|
| the general committee ofthe choir. | |
| Significant activities Hereford Police Male Choir over six decades has built a reputation for quality singing and all-round |
good entertainment. |
| That's why the Choir is in big demand across the region, singing in churches, village halls, garden parties and weddings. Itis estimated the choir has, overthe years, helped concertorganisers raise£1m for charities. |
|
| Public benefit | |
| The trustees confirm that they complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to guidance published by the CharityCommission on public benefitwhen reviewing the charity's aims and objectives and in |
|
| planning future activities. | |
| ACHIEVEMENT AND PERFORMANCE | |
| Main Achievements Benefiting charitable organisations, societies, institutions: The choirhave donateda total of£3,193 |
this financial year to |
| the following causes: | |
| 1. Herefordshire Music Fund (Encore) £1,000 | |
| 2. St Francis Xavier Church £200 | |
| 3. Matches Family Network £465 | |
| 4. Victim of house fire £385 | |
| 5. Alzheimers UK £1,000 | |
| 6. Bereaved family break£143 | |
| To advance musical education: | |
| Young Musicians Bursary: The award was established by the choir to foster a love ofmusic amongst young people and to help them achieve their own musical ambitions, It is open to anyone, aged 14 to 21, living in Herefordshire or Worcestershire. 2023 saw joint first place winners David Hulse and Oliver Perkins winning £750 each and runners up also receiving financial |
|
| assistance. | |
| Performing for local communities including: | |
| 1, St Michaels Hospice Christmas lights - Dec 2023 | |
| 2,ABF concert in Hereford Cathedral (Army Benevolant fund) - Dec 2023 | |
| 3. South Wye Rotary Club charity concert with guest ladies choir - Dec 2023 | |
| 4. Three Choirs concert in aid of Midlands AirAmbulance - October 2023 | |
| 5. Concert at Earl Mortimer college community theatre with college choir - March 2024 | |
| 6. St Georges Day concert with Norwegian guest choir - 2024 | |
| 7. St Davids Day concert with Talgarth guest choir -2024 | |
| 8. Cornwall international Festival - May 2024 | |
| 9. Leominster Priory concert with Earl Mortimer College Choir - May 2024 | |
| 10. Annual concert with Marches Military Wives guest choir | |
| 11. St Michaels Hospice charity concert - July 2024 | |
| 12, Rose Garden thank you concert - July 2024 | |
| 13.LowerHopeGardensCharityConcertinaidofStMichaelsHospice-August2024 |
FINANCIAL REVIEW
Financial position Unrestricted incoming resources for the year amounted to £43,150 (2023: £28,510). Unrestricted outgoing resources amounted to £37,519 (2023: £19,452). As a result, a surplus of £5,631 (2023: £9,058 arose in the year, which has increased overall funds (all unrestricted) to £31,963 (2023: £26,332).
Page 1
Hereford Police Male Voice Choir
Report of the Trustees for the Year Ended 31st July 2024
FINANCIAL REVIEW Reserves policy The Charity continues to engage with a variety of musical festivals and events both locally and further afield. In early 2024 the choir returned io participate in The Cornish Festival of Male Voice Choirs which is held every 2 years. This allows the choir to participate alongside other UK and international choirs either competitively or to gain experience. These events incur considerable costs such as accommodation & travel alongside the usual music, equipment & uniform costs. The reserves policy allows the chair to subsidise some of these costs ensuring that as many members as possible have the opportunity to participate and continue to raise funds for their supported causes.
The strategy agreed by the Trustees is to maintain an unrestricted reserve fund equivalent to approximately 18 months’ expenditure. The charity's general unrestricted reserves was £31,963 as at 31 July 2024 (2023: £26,332), representing approximately 18 months of unrestricted expenditure. The stated strategy has therefore been achieved this year. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 515177
Principal address Jennor Hatfield Bank Norton Worcestershire WR5 2QA
Trustees R Williams (Chairman) D Coulson (Secretary) M Davis
Independent Examiner The Richards Sandy Partnership Thorneloe House 25 Barbourne Road Worcester Worcestershire
WR1Approved1RU by order ofthe board of trustees on 29{10\a4. and signed on its behalf by:
= Willis ‘ aie Reverie. uM.
Page 2
Independent Examiner's Report to the Trustees of Hereford Police Male Voice Choir
Independent examiner's report to the trustees of Hereford Police Male Voice Choir | report to the charity trustees on my examination of the accounts of Hereford Police Male Voice Choir (the Trust) for the year ended 31st July 2024.
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’).
| 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 | have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. Independent examiner's statement | have completed my examination. | 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
| 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.
Melissa Godwin ACA ACCA
The Richards Sandy Partnership Thorneloe House 25 Barbourne Road Worcester Worcestershire WR11RU-
Dalle: ...ccserressesrsecsnenerepennereneee
Page 3
Hereford Police Male Voice Choir
Receipts and Payments Account for the Year Ended 31st July 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 20,166 | 16,982 | |
| Charitable activities | |||
| Musical activities | 5,184 | 2,718 | |
| Othertrading activities | 2 | 17,800 | 8,810 |
| Total | 43,150 | 28,510 | |
| EXPENDITURE ON | |||
| Raising funds | 16,992 | 3,484 | |
| Charitable activities | |||
| Musical activities | 20,527 | 15,968 | |
| Total | 37,519 | 19,452 | |
| NETINCOME | 5,631 | 9,058 | |
| RECONCILIATION OF FUNDS | |||
| Cash funds broughtforward | 26,332 | 17,274 | |
| CASHFUNDSCARRIEDFORWARD | 31,963 | 26,332 |
The notes form part of these financial statements Page 4
Hereford Police Male Voice Choir
| Statement | Statement | of | Assets and | Assets and | Liabilities | Liabilities | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 31st July 2024 | |||||||||||||
| 2024 | 2023 | ||||||||||||
| Unrestricted | Total | ||||||||||||
| fund | funds | ||||||||||||
| Notes | £ | £ | |||||||||||
| CURRENTASSETS | |||||||||||||
| Cash at bank | 31,963 | 26,332 | |||||||||||
| NET CURRENTASSETS | 31,963 | 26,332 | |||||||||||
| TOTAL ASSETS LESS | CURRENT LIABILITIES | 31,963 | 26,332 | ||||||||||
| NETASSETS | 31,963 | 26,332 | |||||||||||
| FUNDS | 5 | ||||||||||||
| Unrestricted funds | 31,963 | 26,332 | |||||||||||
| TOTAL FUNDS | 31,963 | 26,332 | |||||||||||
| The financial statements ceed B.D ge dota y.... aio\ays |
were approved and were signed on |
by the its behalf |
Board by: |
of | Trustees | and | authorised | for | issue on |
||||
| RWilliams-Trustee |
The notes form part of these financial statements Page 5
Hereford Police Male Voice Choir
Notes to the Financial Statements for the Year Ended 31st July 2024
1. ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The accounts have been prepared under the receipts and payments basis in accordance with Charities Act 2011.
| 2. | OTHERTRADING ACTIVITIES | ||
|---|---|---|---|
| 2024 | 2023 | ||
| £ | £ | ||
| Fundraising and members events Sponsorships Social lotteries |
17,535 (750) 1,015 |
6,860 1,000 950 |
|
| 17,800 | 8,810 |
- TRUSTEES’ REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st July 2024 nor for the year ended 31st July 2023.
TRUSTEES' EXPENSES
There were no trustee's expenses paid for the year ended 31 July 2024 nor the year ended 31 July 2023.
- COMPARATIVES FOR THE RECEIPTS AND PAYMENTS ACCOUNT
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 16,982 |
| Charitable activities | |
| Musical activities | 2,718 |
| Other trading activities | 8,810 |
| Total | 28,510 |
| EXPENDITURE ON | |
| Raising funds | 3,484 |
| Charitable activities | |
| Musical activities | 15,968 |
| Total | 19,452 |
| NET INCOME | 9,058 |
| RECONCILIATION OF FUNDS | |
| Total funds broughtforward | 17,274 |
| TOTALFUNDSCARRIEDFORWARD | 26,332 |
Page 6
continued...
Hereford Police Male Voice Choir
Notes to the Financial Statements - continued for the Year Ended 31st July 2024
- MOVEMENT IN FUNDS
:
| MOVEMENT IN FUNDS | ||||
|---|---|---|---|---|
| Net | ||||
| movernent | At | |||
| At 1.8.23 | in funds | 31.7.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 26,332 | 5,631 | 31,963 | |
| TOTAL FUNDS | 26,332 | 5,631 | 31,963 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in | funds | |
| £ | y | £ | ||
| Unrestricted funds | ||||
| General fund | 43,150 | (37,519) | 5,631 | |
| TOTAL FUNDS | 43,150 | (37,519) | §,631 | |
| Comparatives formovement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1.8.22 | in funds | 31.7,23 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 17,274 | 9,058 | 26,332 | |
| TOTALFUNDS | 17,274 | 9,058 | 26,332 | |
| Comparative net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 28,510 | (19,452) | 9,058 | |
| TOTALFUNDS | 28,510 | (19,452) | 9,058 |
Comparatives for movement in funds
All reserves are held in the unrestricted General Fund. This unrestricted fund can be used for any charitable purposes within the charity's objects and approved by the Trustees.
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continued...
Hereford Police Male Voice Choir
Notes to the Financial Statements - continued for the Year Ended 31st July 2024
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2024 nor the year ended 31 July 2023.
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Hereford Police Male Voice Choir
Detailed Statement of Financial Activities for the Year Ended 31st July 2024
2024 2023 £ £
| INCOME AND ENDOWMENTS | ||
|---|---|---|
| Donations and legacies | ||
| Donations Gift aid |
9,315 3,211 |
6,705 4,152 |
| Member Subscriptions | 7,640 | 6,125 |
| 20,166 | 16,982 | |
| Other trading activities | ||
| Fundraising and members events Sponsorships Social lotteries |
17,535 (750) 1,015 |
6,860 4,000 950 |
| 17,800 | 8,810 | |
| Charitable activities | ||
| Income from charitable activities | 5,184 | 2,718 |
| Total incoming resources | 43,150 | 28,510 |
| EXPENDITURE | ||
| Raising donations and legacies Fundraising and members events |
16,992 | 3,484 |
| Charitable activities | ||
| Chorister expenses Travel and hospitality Artist fees |
5,237 1,222 - |
3,296 4,025 2,825 |
| Uniform costs | 2,824 | 915 |
| Music Room hire |
943 1,162 |
502 2,723 |
| Independent Examiner's Fee Grants to institutions |
480 2,665 |
- 1,949 |
| Grants to individuals | 2,779 | - |
| 17,312 | 13,235 | |
| Support costs | ||
| Management Insurance |
315 | 312 |
| Postage and stationery Internet and website |
304 451 |
187 89 |
| Honorarium | 2,000 | 2,000 |
| 3,070 | 2,588 | |
| Finance | ||
| Bank charges | 145 | 145 |
| Total resourcesexpended | 37,519 | 19,452 |
| Netincome | 5,631 | 9,058 |
This page does not form part of the statutory financial statements
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