Doire Calg•ch Singers Flnan¢ial Statements and Trustees. Report for the year ended 30 June 2021
Doire Calgach Singers Content$ Page Legal and Administrative Information Trustees Report Independent Examinerfs Report Stslemenl of Financial Activities for the year ended 30 June 2021 Balance Sheet as al 30 June 2021 Notes lo the Accounts 8-11
Doire Calgach Singers Logal and Admlnlstratlve Informatlon Status The organisalion is an unincorporated charity and is recognised as a charity with the Northem Ireland Charities Commission and Revenue & Customs. The governing document is a Conslililion. Management Comrnittee: Musical Oirector Mr Trevor Bum5ide Chalrperson Mr Gerard Brady Vice Chalr Mr Michael Barr Secretary Mrs Margaret Brown Treasurer Miss Paddy Quinn Assistant Treasurer Mr Paddy Canning Offleer Miss Nicky Fallon Mr Eamon Boast Conductors Mr Michael Barr Accountants . Fergus McAteer & Co. Chartered Accounlanls 31133 Clarendon Street Derry BT48 7ER Main Bankers . First Trust Bank Meadowbank Derry BT48 7TN Offlee.. 32 Maybrook Park Derry BT48 7TP Inland Revenue Charity Reference Number: XR 26250 Charlty Comml88lon of Northern Ireland Number". NIC 100833 Page 1
Doire Calgach Singers Trustees. Annual Report forthfr Year Ended 30 June 2021 Roport of the trusteos for the year gnded 30 June 2021 The Iruslees are pleased lo present their annual report logeth8r with the financial statements of the Chafity for the year ended 30 June 2021. The financial statements comply with the Char41iès Act INI) 2008. the Charities IAccounts and Reports) Regulations INI) 2015. and Accounting and Reporting by Charities.. Slalemenl of Recommended Practise applicable to charities preparing their ac¢ounls in ac¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffeclive 1 January 2019.1 The charity 1$ governed by a conslitulion. Il's office 1$ al 32 Maybrook Park, Derry, BT48 7TP.The company is a registered Northern Ireland charity. The charity number is NIC 100833. Trust•e8 The Iruslees during the year and al 30 JLsne 2021 were as follows.. Mr Gerard Bradley Mr Michael Barr Mrs Margaret Brown Miss Paddy Quinn Mr Paddy Canning Miss Nicky Fallon Mr Eamon Boast Chalrf8 rnport As a result of Covid 19 pandernic the choir Ceased lo function behveen March 2020 and June 2021. Govefnmenl reslriclions prohibited all such activity and as the majority ol choir members are elderly and In vulnerable groups, Trustee5 look all possible precautions lo protect the members by putting on hold all group activity. However during the pandemic, the choir did maintain close with one another. enjoyed singing online with other community groups using zoom and sooial media, which helped lo reduce social isolation and protect members. mental health. Page 2
Doire Calgach Singers Trustees. Annual Report for the Year Ended 30 June 2021 Our purposes and activities In normal circumstances, Doire Calgach Singers is a cross<ommunily choir, with approximately 27 memters who continue lo meet regularly lo leam the art of choral singing and organise and assi51 in the organising of performances for the benefit of public. We work in partnership with other musical, church and charity groups lo provide opportunities for the general public lo leam and appreciate music. The open membership provides equal opportunities for Individuals from different cultures, religions, 8ge5 and disabilities lo come together. In this Covid reslricled year, we represented our City by continuing performing with other choirs in About Us" hence continuing lo work in partnership with other musical organisalions lo promote choral singing in the City, UK and Ireland. In norrnal circumstances we would have taken part in the International Choral festival and Jazz festivals.. however these were cancelled or were delivered online due lo the pandemic. Outside the pandemic we would normally introduce the general public lo choirs. choral singing and music of different genres by singing in public venues such as shopping cenlres, church halls, hotels and in the local the railway slalion. We would normally support local churches and charities by providing music for various services and function5. The intention is to return lo full operation as soon as possible in the coming year. In shaping our objeelives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit requirement IPBR11. We endeavour lo encourage a range of people and organisalions lo take advantsge of our expertise and promote within our community use of our services and to respond posilively lo requests lor us lo perform. We normally would have pul these slrale9ies into action through various programmes however this year o*Jr focus was In supporting one another and other choral groups through the use of Social media and Zoom. Volunteers Trustees and members voluntsrily continued to support choir members through development of social media groups and use of IT lo ensure regular contsct and updates for members. Achlevements and performance As described above the choir had lo cease activity from March 2020 through to June 2021 however main achievements were lo support Ouf members by reducing the potential for social isolation as described above. Financial review Due to Covid, income for the year was only £52. Costs for the year were £1,110 which resulted In a deficit of £1.058 Costs included depreciation of £122 this year Ignoring depreciation the cash deficit was £936 which was funde(J from availatsle reserves. The reserve5 at the end of the year were £6. 127 which were all unreslncted. The Trustees were pleased with the results for the year. Al reserves al the year end are free reserve5. Page 3
Dolre Calgach Singers Trusteès, Annual Rèport for the Year Ended 30 June 2021 R68erYe8 pollcy and goin9 concorn Reserves are needed lo bridge the gap befyveen the spending and receiving of income and lo cover unplanned emergency costs. Due to the nature of the Charity, no activities are stsrted or costs Incurred until ftjnds are secured from members. The Management committee consider thal only nominal reserves are necessary lo meet future costs. The trustees have reviewed the circumstances of the Charity and consider that there is secured funding in place that is adequate to fund activities for the foreseeable lulure. The Iruslees are of the view that the Charity is a going ¢oncern. Plan$ for future periods To re51art the choir as soon as possible so that we can continue our choir practices and endeavour lo perform at as many events as we can manage Including charity performances and anywhere we can encourage peoplfr with our music. Statemont of trujteos respon8lbllltles The Charity Iruslees are responsible for preparing a Iruslee's annual report and financial 51alementS ln accordan¢e with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pra¢ti$el. The Iruslees are required lo prepare financial slalemenls lor each financial year which give a Ifue and fair view ol the slate of affairs of the charitable company and of the profil or loss of the ¢ompany for that yoar. In Preparing these the Iruslees are required lo.. select suitable accounting policies and apply them consislenlly.. 4)bserve the methods and principles in the Charities SORP., -make judgements that are reasonable and prudent.. -slate whether applicable UK Accounting Stsndards have been followed, subje¢l to any material departures disclosed and explained in the financial stalemenls., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the organisalion will continue in business. The Iruslees are re$pon51ble for keeping proper accounting records which disclose with reasonable accuracy al any time the financial position ol the company and are also responsible lor safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved on 17 May 2024 antj signed on ils behalf by Mi88 Paddy Qulnn Trea8urgr Page 4
Doir8 Calgach Slngers Company limited by guarantee Independent examinerfs report to thè charity trustee8 of Doire Calga¢h Slngors Year ended 30 June 2021 We pOrt 501ely the the charity trustees on our examination of the accounts for the year ended 30 June 2021 To the fullest exlenl permitted by law, we do not accept or assurne responsibility lo anyone other than Doire Calgach Singers and its Iruslees as a body for our work or for this report. As a praclising member firm of Chartered Accountants Ireland, we are subject to Its ethical and other professional requifemenls which are detailed al www.charteredaceounlanls.ie. Respectlvo rgsponslbllltles ol charfty trustees and examlnor As the charity Iruslees you are responsible for the preparation of the attounls in accordance with the quiremenls ol Ihe Charities Act (Northern Ireland) 2008. Having satisfied ourselves that the charity Is not subject lo an audit and is eligible for independent examination, il is our responsibility lo. xamine the accounts under section 65 01 the Charities Act. -follow the procedures laid down in gener81 Directions given by the Charity Commission for Northern Ireland under se¢lion 6519llbl ol the Charities Act. -stsle whether particular mallers have come lo our attention. Ba•1$ of indopendent examlnerfs report We have examined your charity accounts a$ required under section 65 of the Charities Act and our examination was carried out in accordance with the 9eneral Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison ol the accounts presented with those records. 11 also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity Iruslees concerning any such mallers. Our role is to slate whether any material matters have come lo our attention givin9 us concem to believe.. 1. that a¢¢ounling records were not kept as required by with section 63 of the Charities Act., 2 that the accounts do not accord with those accounting records., 3. that the accounts do not comply with the accounting requirements ol the Charities Act and with rnelhods and principles ol the Charities Slalement ol Recommended Praclise applicable to charities preparing their accounts In accordance with the Financial Reporting Stsndard applicable In the UK and Republic 01 Ireland. 4. that there is further Information needed for a proper understanding of the accounts lo be reached. Indgpondent examlner'8 8tatem•nt We have completed our examination and have no Concerns In r85pecl of the matters11110141 above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no mallers Ihat require drawing lo your attention 4 MCA Tse Fergus McAteer & Co Chartèred Accountants 31133 Clargndon Str••t Derry BT48 7ER CHAFITFnED 1 7 MAY ZOZ4 AC GuiifAMts 17 May 2024 Pago 5
Dolre Calgaeh Singers Statement of Financial Activities Ilncluding income and expenditure account) for the Year Ended 30 June 2021 Unrestricted Restricted Funds Funds Totals 2021 Totsls 2020 Notes In¢omg Income from charitable activities Investment income 50 50 3,943 Total 52 52 3,948 Expendlture Charitable activities 1,110 1,110 3,979 Total 1.110 1,110 3,979 Net income 11.0581 11.0581 1311 Net movement in funds 11,0581 11.0581 1311 Reconciliation of funds Total funds brought forward al 1 July 2020 7,185 7,185 7,216 Total funds carried forward at 30 June 2021 6,127 6,127 7,185 The statement of financial aclivities includes all gains and losses reco9nised in the year. All income and expenditure derive from continuing activities Page 6
00Sre Calgach Singers Balance Sheet as at 30 June 2021 Unrestrlcted Restrlcted Fund$ Funds Totals 2021 Totals 2020 Notes Fixed Assets Tangible Assets 486 608 Current Assets Cash al bank and in hand Totsl current assets 6,727 6,727 6,727 6,727 6,698 6,698 Creditors: amounts falling due wlthin one year 11,0861 11,0861 11211 Net current assets 5,641 5,641 6.577 Total assets less current liabilities 6.127 6,127 7.185 Creditors: amounts falling due aftor one year Net assets 6,127 6,127 7,185 The Funds ofthe Charlty Funds 6,127 6,127 7,185 The notes at pages 8 - 11 form part of these acwunls. These financial statements were approved by tru51ees and aulhorised for issue on 17 May 2024, and are signed on behalf of the committee by., l_o Miss Paddy Quinn Director Page 7
Dolre Calgach Singers Company limited by guarantee Notes to the financial staternents Year ended 30 June 2021 General Informatlon The charity is registered in Northern Ireland. The office address is 32 Maybrook Park, Derry, BT48 ThP. Accounting policies Ba818 of prep•r4tion The financial slalemenls have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in 8¢cordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191 (Charities SORP IFRS 10211, the Financial Reportsng Standard applicable In the UK and Republic of Ireland IFRS 1021 Doire Calgach Singers meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al hisloTi¢al ¢o$l or transacbon value unless otherwise slated in the relevant accounting policy nolelsl. Turnover Turnover represents the total value of income afising from other operating and fundraising activitie5 during the year. Turnover is measured at the fair value of the consideration received or CeiVable for goods supplied and services rendered. Taxation During the curenl year the company has only been involved in charitsble activities in furtheran of ils haritsble objects and is not liable lo Income Tax or Corporation Tax Tangible assets Tangible assets a initially recorded at cost, and are subsequently stsled al cost less any accumulated depreciation and impairment losses. Depreeiatlon Depreciation Is calculated so as lo write off the cost or valuabon of an asset, less its residual value, over the useful economic life of that asset as follows". Financial instruments A financial asset or a financial liability is recognised only when the company comeS a paty lo the contractual provisions of the instrument Basic financial Instruments are inilia11y recognised al the transaction price, unless the arrangement conslilules a financing Iransaclion, where Il Is recogn15ed at the present value of the future payments discounted al a market rale of interest for a similar debt inslrumenl. Charltabl• St*tu# Doire Calgach Singers is a registered chanty. Charity Number. XR26250 Charity Commission of Nl Number '. NIC 100833 Pagg 8
Doire Calgach Singer5 Company limitgd by guarantee Notes to the financial $tatgm•nts Icontinuedl Year ended 30 June 2021 Funds Unre51ricled Revenue Funds - comprise those revenue fund5 which the management committee are free to use in accordance with the company obieclives. Restricted Revenue Funds- comprise those revenue funds which have been given for particular purposes and projects. S. Income Unrestricted Restricted Funds Funds Totsls 2021 Totals 2020 Income from charltsble activities Subscfiplions Performance Fees 3,593 350 50 50 Total 50 50 3,943 Expenditure Unrestricted Restricted Funds Funds Totals 2021 Totals 2020 Expenditure on charitable activities Musical directors, praclise fee Rent Insurance Website Travel expenses Accountancy fees Bank charges General expenses Depreciation of tangible assets Total 1,720 550 171 194 275 600 91 226 152 3.970 171 144 171 144 600 23 50 122 1 110 600 23 50 122 1.110 Page 9
Dolre Calgach Slngeys Company limited by guarantee Notes to the financial statements l¢ontinuedl Year ended 30 June 2021 Staff costs There were no persons employed by the charity during this year or the previous year. No rernuneralion was paid and no expense5 were reimbursed to the Iruslees during the year. The trustees are the key management personnel of the charity. T•ngible assets Fixtures, fittings and equipment Total Cost At 1 July 2020 and 30 June 2021 4.021 4,021 Depreciation Al 1 July 2020 Charge for the year 3,413 122 3,413 122 At 30 June 2021 3,535 3,535 Carrying amount At 30 June 2021 486 AI 30 June 2020 608 608 Page 10
Doire Calgach Singers Company limited by guarantee Notes to the financial statements {continuedl Year ended 30 Jun¢ 2021 Anatysis of charitable funds Analysis of movoments tn unrestricted funds Balance at IncomlngResources 1 July 2020 Resources Expgnded Tran8fe Fund$ at 30 June 2021 General Fund 7.185 52 11,1101 6,127 7,185 52 11,1101 6,127 Name of unrestrlcted fund Descrlptlon of the Fund General Funds Funds which the trust is able to apply freely in pursuit of rts ¢)wn charltable objectives and related purposes. Analysis of movemènts in restrlct•d fund8 Balance at IncomingResources 1 July 2020 Resources Expended Transfers Funds at 30 June 2021 Restricted Fund Name of restrl¢ted fund Restricted Fund Description of the Fund Funds which the Trust applies for particular purposes and projects in pursuit of Its charitable objectives. Analysls of net assets between funds Gon#ral Restricted Fund Fund Total 486 Fixed Assets Stock Cash al bank and in hand Current creditors 6,727 11,0861 6.727 11.0861 Total 6,127 6.127 Page11