Doire Calgach Singers Financial Statements and Trusteos. Report forthe year gnded 30 June 2022
Doire Calga¢h Singers Contents Page Legal and Adminislralive Information Trustees Report Independent Examiner's Report Statement of Financial Activities for the year ended 30 June 2022 Balance Sheet as al 30 June 2022 Notes to the Accounts 9-12
Dolro Calgach Slnge Legal and Administrative Infonnatlon status The organisalion is an unincorporated chanty and is recognised as a charity with the Northern Ireland Charities Commission and Revenue & Customs. The governing document is a Constitition. Management Commlttoe: Muslcal Dlfgctor Mr Trevor Burnside Chairperson Mr Gerard 8rady Vlce Chalr Mr mha81 Barr Socrotary Mrs Margaret Brown Tr•a•urer Miss Paddy auinn A8•18tant Tr8a•urer Mr Paddy Canning Offlcgr Miss Nicky Fallon Mr Eamon 8oast Conductorn Mr Michael 8arr Accountant• . Fergus McAleer & Co. Chartered Accountants 31133 Clarendon Street Derry BT48 7ER Maln 8ankor8 . First Tru51 Bank Meadowbank Derry BT48 7TN Offlce.. 32 Maybrook Park Derry BT48 7TP Inland Revonu• Charity Reference Number: XR 26250 Charlty Commls8ion of Northern Irel•nd Numbef.. NIC 100833 Pagè 1
Doire Calgaeh Singers Trustees. Annual Report forthe Year Ended 30 June 2022 The Iruslees are pleased to present their annual report together wlh the financial ststemenls of the Charity for the year ended 30 June 2022. The financial stslements comply with the Charities Act INI) 2022, the Charities (Accounts and Reports) Regulation5 INI) 2015. and Accoun11ng and Reporting by Charities Statement ol Recommend Praclise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffeclive 1 January 2019.1 The chanty is governed by a constitution. Il's Offi is al 32 Maybrook Park, Derry. BT48 7TP.The company is a registered Northern Ireland charity. The charity number is NIC 100833. Trustees The Iruslees during the year and al 30 June 2022 were as follows.. Mr Gerarcl Bradley Mr Michael Barr Mrs Mafgarel Brown Miss Paddy Quinn Mr Paddy Canning Miss Nicky Fallon Mr Eamon Boast Chair's report As a result of Cov1d 19 pandemic the choir ceased lo function beeen March 2020 and October 2021. Government restrictions prohibited all such activity and as the majonty of choir members are elderly and in vulnerable groups, Trustees look all possible precaution5 to 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 social media, which helped lo redu social isolation and protect members, mental health. In October 2021 the Trustees completed a risk assessment and following government guidelines we were delighted lo return lo practices even though we sal 2 melres aparL wore masks, sanilised our hands when entering the practice area and had our lemperalure taken al the door We resumed our PTaclices, 6 per month under the guidance of Mr Trevor Burnside, Musical Director and our conductor Mr Michael Barr, and sourced a new practice venue a5 11 was stsll deemed lo be unsafe lo return lo the primary school we had previously used Unfortunately. in JanLtary 2022 we had lo cease practices again as a result of Covid 19 risks. However, on 14th February 2022 the Trustees met. and we resumed rehearsals on the 17th February ?022 In the remaining 4 months of this year choir members managed lo lake part in a major regional event called About Us, and the Every Voice lo1 festival which Involved us singing with another charity working with adults with learning disability. Page 2
Dolre Calgach Singern Trustees. Annual Report for the Year Endèd 30 June 2022 Our purposes and a¢tivltles In normal circumstan¢e$, Doire Calgach Singers Is a cr05S-communily choir, with approximately 27 members who continue to meet regularly to learn the art of choral singing and organise and assist in the organising of performances for the benefit of public. We work in partnership with other musical groups. Churches and charity groups lo provide opportunities for the general public lo learn and appreciate music. The open membership provides equal opportunities for individuals from different cultures, relig10ns, ages and disabilities lo come together. In this Covid restricted year, we represented our City by continuing performing with other choirs in "About Us hence continuing lo work in partnership with oth8r musical organisations lo promote choral singing in the City, UK and Ireland, In normal circumstances we would have taken part in the International Choral festival and Jazz feStVaIs.. 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 ¢Jifferenl 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 providin9 music for various services and functions. Despite the pandemic and reslricled lime available, we did rnanage a performance with Tuned Group which offered adults with a learning disability the opportunity lake part in a local Community Every Voice Festival The value of the choir was clearly demonstrated during this period in relation to. improving mental health, reducing social isolation. and the over all health benefits ol feelin9 a part of something, a 5en5e of belonging. When the choir regrouped in Octobef 2021 the relief ol members was palpable and il hei9hlened the importance ol eonlinuing to offer opportunities for people ol all ages lo come together on a regular basis therefore reducing social isolation and improving emotional health and wellbeing. The intention is to return to full operation as soon as possible in the coming year. In shaping our objectives for the year and planning our 8¢livilies, the Iruslees have considered the Charity Commission's guidance on public benefit requirement IP8R11. We endeavour lo encourage a range of people and organisalions lo lake advantage of our expertise and promote within our Community use of our services and lo respond positively lo reques15 for us lo perforrn. We have pul Ihese strategies Into action through various programmes and in our programme for the corning year Furthermore, the programme of activities focuses very much on supporting our members who value having a purpose and reason to attend practices, and who thoroughly enjoy performing within the community. Volunteers All involved with the Charity do so on a voluntary basis and this has been working very well for many years. Choir Involvement and activity 1$ very important lo all al practices, performances, socially. and individually and group contributions result in the promotion of positive mental health and support lor all members. Pagg 3
Doire Calgach Singers Trustees. Annual Report forthè Year Ended 30 June 2022 Achievernents and performance A5 described above the choir had lo cease activity for 17 months from Mar¢h 2020 to October 2021 and further 6 weeks in January and February 2022 however our main achievements include." Providing a safe environment for the choir lo return to Rebuilding the choir's repertoire through rehearsals Taking part in a regional event About Us Taking part in a local event with a vulnerable group Supporting those choir members who suffered loss and bereavement during the pandemic Supporting one another as a number a members passed away during this time While the number of members dropped lo around 22 we plan to recruit more Members in the incoming year Financlal revlew During the year income of £1.946 wa5 reeeived and costs of .948 were incurred to leave a deficrt for the year of £1,002. Costs ineluded depreciation of £97 this year. Ignoring depreciation, the cash deficit was £905 which was funded from available reserves. The reserves at the end of the year were £5,125 which were all unreslricled The Trustees were pleased with the results for the year. All reserves al the year end are free reserves Reser¥e8 policy and going concèrn Reserves are needed lo bridge the gap beeen the spending and receiving of income and to cover unplanned emergency costs. Due lo the nature of Charity. no activities are started or costs Incurred until funds are secured from members. The Management committee consider that only nominal reserve5 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 future. The Iruslees are of the view that the Charity is a going concern. Plans for future perlod8 We plan lo continue our choir praclises and will endeavour to perform al as many events as we ¢an manage including our ¢hgrity performan¢es and anywhere we can encourage people with our music. Page 4
Doire Calgach Singers Trustees. Annual Report forthe Year Ended 30 June 2022 Statement of trustees responsibilitlgs The charity Iruslees are responsible for preparing a Iruslee's annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclisel. The Iruslees are required lo prepare financial slalements for each financial year which give a true and fair view of the stale of affairs of the charitable company and of the profil or loss of the company for that year In preparing these the trustees are required to. select suitable accounting policies and apply them consislenlly., observe the methods and principles in the Charities SORP., -make judgements that are reasonable and PTudenl', -stale whether applicable UK Accounting Standards have been followed, subject lo any material departures disclosed and explained In the financial slalements., prepare the financial statements on the going concern basis unless r( is inappropriate to presume that the organisalion will continue In business. The trustees are responsible for keeping proper accounting record5 which disclose with reasonable accuracy at any time the financial position of the company and are also responsible lor safeguarding the assets of the company and hence for tsking reasonable steps for the prevention and detection of fud and other irregularities. This report was approved on 17 May 2024 and 51gned on its behalf by Miss Paddy Quinn Treasurer Page 5
Doire Calgach Singers Company Ilmited by guarantee Indopendent oxamlnorf8 report to the charlty tru8tees of Dolr• Calgach Singorn Year ended 30 Juno 2022 We report solely the the charity trustees on our examination of the accounts for the year ended 30 June 2022 To the fullest exlenl permitted by law. we do not accept or assume responsibility lo anyone other than Doire Calgach Singers and its Iruslees as a body for our work or for this report. As a prac115ing member firm of Chartered Accountsnts Ireland, we are subject to its ethical and other professional requiremen15 which are detailed al wM.charteredaccounlanls.ie. R88pectlvo re8pon8lbllltle8 of charlty trustees and •xamlnor As the charity Iruslees you are responsible for the preparation ol the accounts in accordance with the requirements of the Charities Ael (Northern Ireland) 2008. Having satisfied ourselves that the charity is not subject lo an audil and is eligible for independent examination, il is our responsibility to.. xamine the accounts under section 65 01 the Charities Act. -foll¢)w the procedures laid down In general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act -slate whether particular matters have come lo our attention. Ba818 of Independent examlnorfs report We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act. The examination in¢luded a review ol the accounting records kept by the ¢harity and a ¢omparison ol the accounts presented with those records. 11 also included consideration of any unusual items or disclosures in the accounts. and Seeking &xplanalions from you as charity Iruslees concerning any such mallers Our role Is lo slate whether any material mallers have come lo our attention giving us concern lo believe.. 1 that accounting records were not kept as required by with section 63 01 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 of the Charities Act and with methods and principles ol the Charities Slalemenl ol Recommended Practise applicable lo ¢harities preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic Of Ireland. 4. that there is further informabon needed for a proper understanding ol the accounts lo be reached. Indep•nd•nt examiner's statement We have completed our examination and have no concerns in respect of the matters11110141 above and. in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing lo your attention. Fergu$ McAteer & Co Chartered Accountants 31133 Clarondon Street Dorry BT48 7ER CHI.RTERkD 1 7 MAY 2024 LGCU141AFI 17 May 2024 Page 6
Doire Calgach Singers Statement of FSnancSal Activities {in¢luding income and expendlture account) for the Year Ended 30 June 2022 Unrestrlcted Restrlcted Funds Funds Totals 2022 Totals 2021 Noto5 Income Inrne from charitsble activities Investment Income 1,945 1.945 50 ToLIl 1,946 1.946 52 Expendlture Charitable activities 2,948 2.948 Total 2,948 2.948 1.110 Not income 11,0021 11,0021 11,0581 Net movement In funds 11,0021 11,0021 11,0581 Reconciliation of fund$ Totsl funds brought forward al 1 July 2021 6,127 6,127 7,185 Totsl funds carried forward at 30 June 2022 5,125 5,125 6,127 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities Page 7
Doire Calgach Singers Balancg Sheet as at 30 June 2022 Unrestricted Re$trl¢ted Funds Funds Totals 2022 Totals 2021 Notes Fixed Assets Tangible Assets 389 389 486 Currènt Assots Cash al bank and in hand Total current asset$ 7.559 7,559 7,559 7,559 6.727 6,727 Creditors.. amounts falling due within one year 12,8231 12,8231 11.0861 Net current assets 4.736 4,736 5,641 Totsl assots less cuttent liabilitles 5.125 5,125 6,127 Credrtors.. amounts falling due after on¢ year Net assots 5.125 5.125 6.127 The Funds of the Charity Funds 5.125 5,125 6,127 The notes al pages 9 - 12 form part of these accounts These financial slalements were approved by trustees and aulhorised for issue on 17 May 2024, and are signed on behalf of the committee by., Miss Paddy Quinn Director Page 8
Doire Calga¢h Singe Company Ilmlted by guarantee Note$ to the finan¢ial Ststements Year ended 30 June 2022 Genoral inforniation The Charity is registered in Northern Ireland. The office address is 32 Maybrook Park, Dery, BT48 7TP. Accounting policle6 Basis of preparation The financial stslements have been prepared in accordance with Accounting and Reporting by Charities". Slalemenl of Recommended Practice applicable lo charities preparing their a¢count5 In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191- IChaTlties SORP IFRS 10211, the Financial Repo.ng 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 historical cost or transaction value unless otherwise staled in the relevant accounting policy nolelsl. Turnover Turnover represents the total value of income arising from other operating and fvndrai5ing activities during the year. Turnover is measured at the fair value of the consideration received or receivable for goods Supplied and services rendered. Taxation During the curenl year the company has only been involved in charitable activities in furtherance of its charitable objects and is not liable lo Income Tax or Corporation Tax. Tangible assets Tangible assets are initially recorded 31 cost, and are subsequently staled al cost less any acCumu1ed depreciation and impaimienl losses. Depreciation Depreciation is calculated so as to write off the c051 or valuation of an asset, less its residual value. over the useful economic life of that asset as follows.. Financlal instruments A financial asset or a financial liability is recogn15ed only when the company becomes a paty lo the contractual provisions of the instrument. Basic financial Instruments are initially recognised al the transaction price, unless the arrangement conslilules a financing transaction, where il Is recognised at the present value of the future payments discounted al a market rale of interest for a similar debt inslrumenl. Chafltablo Statug Doire Calgach Singers is a registered Charity. Charity Number". XR26250 Charity Commission of Nl Number '. NIC 100833 Page 9
Dolre Calgaeh Slngern Company limited by guarantee Notes to th¢ flnan¢lal Ststemonts Icontlnuedl Year ended 30 June 2022 Fund8 UnreslTlCted Revenue Funds- comprise those revenue funds which the management committee are fre& lo use in accordance with the company objectives. Reslricled Revenue Funds - comprise those revenue funds which hav6 been given for particular purposes and projects. 6. Incom• Unmtrlctod Rotytrlcted Fund8 Fund$ Total• 2022 Totals 2021 Income from charltable activltle• SL*b5criplions Performance Faes 1,745 200 1,74S 200 50 Total 1,945 1,945 50 Expgndlture Unrestrlcted Ro•trf¢tod Funds Fund• Totals 2022 Totals 2021 Expendituro on charitable activitles Musical directors, practise fee Rent Insurance Website Accountancy fees Bank charges General expenses Depreciation of tangible assets Total 960 880 171 159 600 14 67 97 2,948 960 880 177 159 600 14 67 97 2,948 171 144 600 23 50 122 1,110 Page 10
Dolre Calgach Slngern Company Ilmlted by guarantee Notgs to tho financlal statements Icontlnuedl Year ended 30 June 2022 Staff costs There were no persons employed by the Charity during this year or the previous year. No remuneration was paid and no expenses were reimburse(J to the Iruslees durin9 the year. The trustees are the key management personnel of the charity. T•nglble Jssots Fixtures, fittings and equipment Total Cost At 1 July 2021 and 30 June 2022 4,021 4.021 Oepreclatlon Al 1 July 2021 Charge for the year 3.535 97 3.535 97 At 30 Juno 2022 3.632 3.632 Carrylng amount At 30 June 2022 389 389 At 30 June 2021 486 486 Page11
Doire Calgach Singers Company limited by guarantee Notes to the financial statements Icontlnuedl Year ended 30 June 2022 Analysis of charitable funds Analysis of movoments in unrestricted funds Balance at IncomlngResource8 1 July 2021 Resources Expended Tr•nsfers Funds at 30 June 2022 General Fund 6,127 1,946 12,9481 5,125 6,127 1,946 (2,9481 5,125 Name of unrestficted fund De$crlptSon of the Fund General Funds Funds which the trust is abSe lo apply freely in pursuit of its own charitable objectives and related purposes. Analy818 of movements in restricted funds Balance at IncomingRe$ources 1 July 2021 Resources Expendèd Transfers Funds at 30 June 2022 Restricted Fund Name of restrictèd fund Restncted Fund Description of the Fund Funds which the Trust applies for particular purposes and projects in pursuit of ils charitable objectives Analysls of net asset5 between lunds General Restrlcted Fund Fund 389 Total 389 Fixed Assets Stock Cash al bank and in hand Current ¢reditors 7.559 12,8231 7,559 12,8231 Totsl 5.125 5.125 Page 12