Doire Calgach Slngern Financial Statements and Trustees. Report for the year ended 30 June 2023
Doire Calgach Singers Contents Page Legal and Administrative Information Trustees Report Independent Examinels Report Statement of Financial Activities for the year ended 30 June 2023 Balance Sheet as at 30 June 2023 Notes lo the Accounts 9-12
Doire Calgach Singers Legal and Administrative Information Status The organisation is an unincorporated charity and is recognised as a charity with the Northern Ireland Charities Commission and Revenue & Customs. The governing document is a Constitition. Management Committee: Musical Director Mr Trevor Burnside Chairperson Mr Gerard Brady Vice Chalr Mr Michael Barr Secretary Mfs Margaret Brown Treasurer Miss Paddy Quinn Asslstant Treasurer Mr Paddy Canning Offlcer Miss Nicky Fallon Mr Eamon Boast Conductors Mr Michael 8arr Accountants . Fergus McAteer & Co. Chartered Accountants 31133 Clarendon Street Derry BT48 7ER Main Bankers . First Trust Bank Meadowbank Derry BT48 7TN Office: 32 Maybrook Park Derry BT48 7TP Inland Revonue Charity Reference Number . XR 26250 Charity Commisslon of Northern Ireland Number: NIC 100833 Page 1
Dolre Calgach Singers Trustees, Annual Report for the Year Ended 30 June 2023 The trustees are pleased to present their annual report together with the financial statements of the Charity for the year ended 30 June 2023. The financial statements comply with the Charities Act INI) 2022 and Accounting and Reporting by Charities.. Statement of Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS102) (effective 1 January 2019.) The Charity is governed by a constitution. It's Offi is at 32 Maybrook Park, Derry, BT48 7TP,The company is registered Northern Ireland charity. The chanty number is NIC 100833. Trustees The trustees during the year and at 30 June 2023 were as follows.. Mr Gerard Bradley Mr Michael Barr Mrs Margaret Brown Miss Paddy Quinn Mr Paddy Canning Miss Nicky Fallon Mr Eamon Boast Chalr'8 report During the year our members continued to meet six times a month, alternating two meetings one week and once the next week, and Mr Trevor Burnside continued In his role as musical director with the support of conductor. Mr Michael Barr. During this year we continued to perform at musical events including City of Derry Jazz festival, Derry City Choir Festival, Sl Eugene's Cathedral Christmas Celebration and charity events included Ardnashee School and College on occasions. Page 2
Doire Calgach Slngers Trustees. Annual Report for the Year Ended 30 June 2023 Our purposes and activities Doire Calgach Singers is a cross<ommunity 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 perforrnances for the benefit of the public. We work in partnership with other musical, church 2nd charity groups to provide opportunities for the general public to learn and appreciate music. The open membership provides equal opportunities for individuals from different cultures, religions, ages and disabilities to come together. In this Covid restricted year, we represented our City by continuing performing with other choirs in "About Us" hence continuing to work in partnership with other musical organisations to promote choral singing in the City, UK and Ireland. We introduce the general public to choirs, choral singing and music of different genres by singing in public venues such as shopping centres, church halls, hotels, and the local railway station. On request, we continue to support local churches and charities by providing music for various services and functions. In relation to the choir itself, and the people we meet during performances, we offer opportunities for people of all ages to come together on a regular basis therefore reducing social isolation and improving emotional health and wellbeing. This need for such activity has been really evident since the pandemic where social isolation was difficult for so many people and as a result impacting on individual health and mental wellbeing. In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit requirement {PBR1). We endeavour to encourage a range of people and organisations to take advantage of our expertise and promote within our community use of our services and to respond positively to requests for us to perform. We have put these strategies into action through various programmes and in our programme for the coming 2023-2024 season. Furthermore, the programme of activities focuses very much on supporting our members who va5ue 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 activity is very important to all at practices and performances, socially and individually and group contributions result in the promotion of positive mental health and support for all members. Page 3
Doire Calgach Singers Trustees, Annual Report for the Year Ended 30 June 2023 Achievements and performance During this year we conts'nued to practise regularly, perform when requested, support local major festivals through performances in community venues and volunteer in the delivery of the festivals. We have sadly lost a number of members through bereavement however we have managed to maintain our core 27 group with new members joining us this year. We have managed to perform for hundreds of local people with international choirs in community concerts and we have encouraged ttte participation and inclusion of those with special needs In the festivals by singing with the school children at their morning assembly. Flnancial review During the year income of £3,615 was received and costs of £4,435 were incurred to leave a deficit for the year of £820. Costs included depreciation of £78 this year. Ignoring depreciation the cash deficit was £742 which was funded from available reserves. The reserves at the end of the year were £4,305 which were all unrestricted. The Trustees were pleased with the results for the year. All reserves at the year end are free reserves. Reserves policy and going concern ReserNes are needed to bridge the gap beeen the spending and receiving of income and to cover unplanned emefgency costs. Due to the nature of the Charity, no activities are started or costs incurred until funds are secured from members. The Management Committee consider that only nominal reserves are necessary to meet future costs. The trustees have reviewed the circumstances of the Charity and consider that there is secured funding in pla that is adequate to fund activities for the foreseeable future. The trustees are of the view that the Charity is a going concern. Plans for future periods We plan to continue our choir practises and will endeavour to perform at as many events as we can manage inclljding our charity performances and anywhere we can encourage people with our music. Page 4
Doire Calgach Singers Trustees, Annual Report for the Year Ended 30 June 2023 Statement of trustees responsibilities The Charity trustees are responsible for preparing a trustee's annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practise}. The trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitsble company and of the profit or loss of the company for that year. In preparing these the trustees are required to: select suitable accounting policies and apply them consistently., -observe the methods and principles in the Charities SORP., -make Judgements that are reasonable ancl prudent., -stste whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the organisation will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and are also responsible for 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 and signed on its behalf by Miss Paddy Quinn Treasurer Page 5
Doire Calgach Singers Company limited by guarantee Independent examinerfs report to the charity trustees of tk)ire Calgach Slngers Year ended 30 June 2023 We report solely to the Charity Trustees on our examination of the accounts for the year ended 30 June 2023. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Doire Calgach Singers and its Trustees as a body for our work or for this report. As a practising member firm of Chartered Accountants Ireland, we are subject to its ethical and other professional requirements which are detailed at W.CharteredaccoUntantS.le. Respective responsibilities of charity trustee8 and examiner As the charity trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. Having satisfied ourselves that the charity is not subject to an audit under company law, and is eligible for independent examination, it is our responsibility to.. -examine the accounts under section 65 of the Charities Act. -follow the procedures laid down in general directions given by the Charity Commission for Northern Ireland under section 65(9}(bl of the Charities Act. -state whether particular matters have come to our attention. Basis of independent examinerfs 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 genefal directions given by the Charity Commission for Northern Ireland under section 6519}Ibl of the Charities Act. The examination included a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Charity Trustees conceming any such matters. Our role is to state whether any material matters have come to our attention giving us conrn to believe.. 1. thal accounting records were not kept as required by with section 386 of the Companies Act 2006 and 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 of section 396 of the Companies Act 2006, the Charities Act and with methods and principles of the Charities Statement of Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. 4. that there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement We have completed our examination and have no concerns in respect of the matters (1) to14) above and. in Connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. , s McATEÈ4• HAATF_RErJ Fergu McAteer & Co Chartered Accountants 31133 Clarendon Street Derry BT48 7ER 17 MAY 2024 17 May 2024 Page 6
Doire Calgach Singers Ststement of Financial Actlvities (including income and expenditure account) for the Year Ended 30 June 2023 Unrestricted Restricted Funds Funds Totals 2023 Totals 2022 Notes Income Income from charitable activities Investment income 3,600 15 3,600 15 1,945 Total 3,615 3,615 1,946 Expenditure Chafitsble activities 4,435 4,435 2,948 Total 4.435 Net income 1820) {820) (1,002) Net movement in funds (820) {820) (1,002) Reconciliation of funds Total funds brought forward at 1 July 2022 5,125 5,125 6,127 Total funds carried forward at 30 June 2023 4,305 4,305 5,125 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure defive from continuing activities Page 7
Doire Calgach Slnge Balance Sheet as at 30 June 2023 Unrestricted Restricted Funds Funds Totals 2023 Totals 2022 Notes Flxed Assets Tangible Assets 311 311 389 Current Assets Cash at bank and in hand Total current assets 8,884 8,884 8,884 8,884 7,559 7,559 Creditors: amounts falling due within one year 14,890) {4,890) (2,823) Net current assets 3,994 3,994 4,736 Total assets less current liabilities 4,305 4,305 5,125 Creditors: amounts falling due after one year Net assets 4,305 4,305 5,125 The Funds of the Charity Funds 4,305 4,305 5,125 The notes at pages 9 - 12 form part of these accounts, These financial statements were approved by trustees and authorised for issue on 17 May 2024, and are signed on behalf of the committee by, Miss Paddy Quinn Director Page 8
Doire Calgach Singers Company limited by guarantee Notes to the financial ststements Year ended 30 June 2023 General inforniation The charity is registered in Northern Ireland. The office address is 32 Maybrook Park. Derry, BT48 7TP. Accounting policies Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities., Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} (effective 1 January 20191 (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). Doire Calgach Singers meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othetwise stated in the relevant accounting policy notelsl. Turnover Turnover represents the total value of income arising from other operating and fundraising activities during the year. Turnover is measured at the fair value of the consideration reiVed or receivable for goods supplied and services rendered. Taxation During the curent year the company has only been involved in charitable activities In furtherance of its charitable objects and is not liable to Income Tax or Corporation Tax. Tangible assets Tangible assets are initially recorded at cost, and are subsequently stated al cost less any accumulated depreciation and impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuation 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 fecognised only when the company becomes a paty to the contractual provisions of the instf ument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Charitable Statu• Doire Calgach Singers is a registered charity. Charity Number . XR26250 Charity Commission of Nl Number '. NIC 100833 Page 9
Doire Calgach Singers Company limited by guarantee Notes to the financial statements (contlnued) Year ended 30 June 2023 Funds Unrestricted Revenue Funds- comprise those revenue funds which the management committee are free to use in accordance with the company objectives. Restricted Revenue Funds - comprise those revenue funds which have been given for particular purposes and projects. 5. Income Unrestricted Restricted Funds Funds Totals 2023 Totals 2022 Income from charitable activities Subscriptions Performance Fees 3,400 200 3,400 200 1,745 200 Total 3,600 Expenditure Unrestricted Restricted Funds Funds Totals 2023 Totals 2022 Expenditure on charitable activities Musical directors, practise fee Uniforms Rent Insurance Website Accountancy fees Bank charges General expenses Depreciation of tangible assets Total 1,930 225 1,080 171 160 600 75 116 78 4,435 1,930 225 1,080 171 160 600 75 116 78 4,435 960 880 171 159 600 14 67 97 2,948 Page 10
Doire Calgach Singers Company limited by guarantee Notes to the financial statements (continued) Year ended 30 June 2023 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 reimbursed to the trustees during the year. The trustees are the key management personnel of the charity. Tangible assets Fixtures, fittings and equipment Total Cost At 1 July 2022 Disposals 4.021 (3.0711 4.021 13.0711 At 30 June 2023 950 950 Depreciation At 1 July 2022 Charge for the year Disposals 3,632 78 {3,071) 3,632 78 {3,071) At 30 June 2023 639 639 Carrying amount At 30 June 2023 311 311 At 30 June 2022 389 389 Page 11
Doire Calgach Slngers Company limited by guarantee Notes to the financial statements Icontlnued) Year ended 30 June 2023 Analy8is of charitable funds Analysls of movements In unrestrlcted funds Balance at IncomlngResource8 1 July 2022 Resources Expended TransferB Funds at 30 June 2023 General Fund 5.125 3,615 {4,435) 4,305 5,125 3,615 {4,435) 4,305 Name of unrestrlcted fund Descrlptlon of the Fund General Funds Funds which the trust is able to apply freely in pursuit of its own charitable objectives and related purposes. Analy818 of movements in restricted fund8 Balance at IncomingRe8ource8 1 July 2022 Re8ource8 Expended Transfers Funds at 30 June 2023 Restricted Fund Name of restrlcted lund Restricted Fund Descrlptlon of the Fund Funds which the Trust applies for particulaf purposes and projects in pursuit of its charitable objectives. Analysis of net assets between fund8 General Restricted Fund Fund 311 Total 311 Fixed Assets Stock Cash at bank and in hand Current creditors 8,884 14,890) 8,884 14,890} Total 4,305 4,305 Page 12