Charfty registration number NIC 101327 ANTRIM COMMUNITY CHOIR ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
ANTRIM COMMUNITY CHOIR LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs N Friel Miss A Carroll Mrs M Jenkins Mrs E Stevens Mrs M Mulholland Patrick Brannigan Kenneth Grant Charity number NIC 101327 Principal address 1 Brookvale Antrim BT412TU Independent Examlner Amanda Harbinson, FCA Corrigan CA Limited 24 Greystone Road Antrim N Ireland BT41 2QN
ANTRIM COMMUNITY CHOIR CONTENTS Page Trustees, report Statement of trustees, responsibilities Independenl Examiners Report Statement of financial activities 10 Balance sheet Notes to the accounts
ANTRIM COMMUNITY CHOIR CHAIRPERSON'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees present their report with the financial statements of the charity for the year ended 31 st December 2023. Chairperson's Report 'People, People who need people, Are the luckiest people in the world?. From The Musical Funny Girl A few of us, 7 in total ¢ame together in November 2011 always having wanted to sing but for all sorts of reason never did so. This is a challenge, possibly for many men and women of a certain age who in early life were told they couldn't sing. Many of our members are now realising that dream in an all inclusive, non audition Community Choir. The Choir helps to bring about social interaction. physical and mental health and wellbeing, enjoyment and fun with lik&minded people. As our membership increased we quickly became a constituted group at our first AGM 8th February 2012, gaining Charity Stalus in Feb.2015 wth the then newly fomied Charity Commi55ion for Northern Ireland. Antrim Community Choir exists to bring together the voices in our community. Singing together we celebrate our diversity and find our common ground. Everyone over the age of 18 years old is welcome. We have a Voluntary Committee of 7 choir members and a self-employed dynamic Musical Director. Our voluntary committee 15 very capably by Noreen Friel (Voluntary Secretary), Adele Carroll (Voluntary Treasurer), Eileen Stevens (Voluntary Committee Member), Mabel Jenkins (Voluntary committee memberl, Kenny Grant(Voluntary Committee Member) and Paddy Brannigan(Committee Member). All committee members are elected by The Choir members and a Chairperson is elected by the nevly elected committee at every A.G.M presently being myself., Marie T MulhoSland. Our musical director is the one and only Una Mccann who has been with us since the beginning of this singing joumey. She not only teaches us all how to sing like we never thought we could but comes to all committee meetings on her own time in an advisory capacity. We all deeply appreciate her time, advice and input to all discussions on projects and public performances. suggestions and her unique insight on how everything we get involved in musically should work. We call it the Una Touch. It never fails. We all take our roles and responsibilities seriously and do our best for the good of everyone involved in Antrim Community Choir. The trustees all truly love to sing with a group of liktrminded people but have also selflessly stepped up to help with the running of the choir. Most importantly, we still find time to sing. As charity regulations insist we meet 4 times a year one of which is ourA.G.M.. We all truly love to just sing, with like-minded people like yourselves, but selflessly have all stepped up to help with the running of the choir and for the better good of all. And most importantly we still find time to sing. Until June 2023 the Choir rehearsed on Wednesday evenings in Stiles Community Centre, Antrim but after using the community hall at St Josephs for our FANTASTIC Banish The Wnter Blues project in February 2023 we just knew we would be on the move again as Una was excited with the fantastic acoustics in that hall. This is a busy popular community hall and did not become available immediately until September 2023. The Choir changed their weekly rehearsals to Monday evenings in the community hall at St Joseph'5, Greystone Road. Antrim from September 2023. After careful research and dellberation it was agreed that Our Candlelit Concert would be perfomied in St Joseph's Church, Antrim in November 2023. There was a lot of hard work and deteminats'on by so many people from the end of September 2023 to make the venue look and feel magical for the event. It was unforgettablel
ANTRIM COMMUNITY CHOIR CHAIRPERSON'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 It 15 a moment in time that anyone who attended never forget, it was just amazing. The words thank you are certainly not adequate to convey how much all those who made it all possible are appreuated. Rehearsals are now fully committed to Monday nights, where we meet and greet each other and enjoy the learning process for our songs because Una has a unique talent to teach all people. In her own words, 'If you have a voice and YOU WANT to sing I can teach you.. She definitely does that and with incredible pats'ence. en we raise the roof after each group, eventually achieve all hamonies to her standard, AND WE ALL SING AS ONE we are reminded of HOW VE ALL DEPEND ON EACH OTHER, just what a team we all are and at moments like that we realise,our confidence. our happiness and our sense of achievement that makes us all feel we could do any project or public performance. These positive well being thoughts are what keep us all coming every Monday night for amazing singing and social experiences. l•le all leave wtth a lilt on our lips and a smile on our faces. Marie T Mulholland Chairperson
ANTRIM COMMUNITY CHOIR TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The financial statements have been prepared in accordance 1th the accounting policies set out in note 2 to the financial statements and comply with the choi¢s goveming document. the Charities Act (Northem Ireland) 2008 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporbng Standard applicable in the UK and Republic of Ireland IFRS 102)" (effective 1 January 2019). Objectives and actlvities The trustees have adopted the provisions of the Statement of Recommended Practice {SORP) "Accounting and Reporting by Charities" issued in March 2005. Antrim Community Choir exists to bring together the volS of our community to share the joy of Tnusic, gaining the physical and mental wellbeing which singing with a group of like•minded people develops, having fun as a group with this non-audition choir. Singing together. we Celebrate our diversity and find our Common ground, while offering dignity and respect to all. Every voice is welcome The Community Choir is not limited to those from Antrim but encompasses all of Northem Ireland and has members of all abilities and ages travelling from Ballyclare, Ballymena, Broughshane, Belfast, Crumlin. Dundrum, Newtownabbey. Randalstown, Toomebridge and Magherafelt. It is govemed by a constitution whith was formally adopted on 8th February 2012. It is an association open to any individual over the age of 18 irrespective of ethnic identity, gender, sexual orientation, nationality, class, marital status, political or religious opinion who support the aims of the Choir. It is managed and controlled by a voluntary committee which consists of three offi¢e bearers., Honorary Chair, Honorary Secretary, Honorary Treasurer and four ordinary members who are elected annually at the Annual General Meeting. All trustees give their time voluntsrily and receive no remuneration or other benefits. Public benefit The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activtties the choir should undertake. Main Actlvities: Antrim Community Choir aim to be as independent as possible. They apply to fvnders when they are organising specific programmes. Monthly choir member fees are currently £25 and these were paid during the year by bank transfer, cheque or cash on the first Monday of each month. This can be broken down for those who wish to pay gift aid into £5 fee and £20 gift aided donation.
ANTRIM COMMUNITY CHOIR TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Summary of Main Achlevements during the year: Febnjary 2023:. 'Banish The Wnter Blues.: A Celebration Of The Life Of Robbie Bums and Scottish Culture Through Poetry, Prose, Song and Dance performed in The Communty Hall at St Josephs. A full capacity of people enjoyed a wonderful momentous night. June 3rd and 4th 2023.. Antrim Community Choir accepted an invitation from SoundroLrtesingers Glasgow. This was a great experience for everyone who went. We visited AND SANG at Robbie Bums Museum Ayre Scotland before returning home on a fery. This was unforgettable. Davy McBride, a photographer. travelled with us and captured our escapades and performances in Glasgow and at The Robbie Bums Museum. We intend to organise a night to share all these videos and photographs with our members. We would like to thank Davy for his commitment, time and effort. This will help hold our singing perfonnances memories as the years fly past. November 2023: Antrim Community Choir performed at their Light Up Winter Candlelit Concert bringing together audiences from all grass root community groups. This was unforgettable and a great achievement for Antrim Community Choir. It was a wonderful sucss. Each year we all feel very privileged to sing in the Palliative care unit in Antrim Area Hospital. This experience concentrates all of our minds on the real meaning of Christmas. On Saturday 16th December 2023, all wrapped up, we supported the Black Santa Sit out Christmas appeal and sang on the steps of StAnne's Cathedral. Lastly on 18th December 2023 in the community hall in St Josephs we held an event for the senior members of our community. Una and the choir members provided a Kaleidoscope ofthe colours of Chnstmas in music, song, stories and poetry all enjoyed with a little Christmas Cuppa and sweet treat supper. People just need to feel wanted, loved and welcome. They need to share happiness, peace and joy together wth others. This is so badly needed in this world we all live inl As an all inclusive communrty choir we try to make the spirit of Christmas every single week when we all get together at rehearsals. Each member goes home each week from rehearsals hopefully wth renewed hope and feeling more energised for whatever struggles we face. Successful funding applications were made during the year to St Anne's Cathedral for Sit Out Sants and Antrim & Newtownabbey Borough Counal. This past year, Antrim Community Choir has scaled greater heights. Singing fiJrther than ever before over glens and dales. rivers and valleys throughout this beautiful land we call home. It's all about connection wth people, voices, smiles and laughter all shining through the good times and not so good.
ANTRIM COMMUNITY CHOIR TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Flnanclal review The main source of in¢ome was from donations of £11,489 and in addibon the Choir also received grant funding of £1,700. Despite grant funding being greatly reduced overall income increased in the year due primarily due to an increase in donations received. Income includes an amount of £418 which is expected to be received after the year end in relation gift aid daims being submitted to HMRC. There was however a greater increase in expenses in the year and this has resulted in a negative movement of - £2,383 in the year. Restricted reserves at the year end were £0 (£253 in 2022) and unrestricted reserves were £224 (£2,354 in 2022). Rlsk Management: The Trustees have a dLty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurances against fraud and error. Risk is reviewed on a regular basis and actions and controls to mitigate against risk are developed and agreed by the Trustees. Reserve Policy: The trustees Ysh to establish and maintain a level of reserves that it requires to enable on-going delivery of its operations and services. Reserves are needed to bridge the funding gap betsveen spending and receiving resources. The trustees would wish to have 3 months operating costs in reserves. The actual unrestricted reserves as at 31st December 2023 were a minus figure of £224 (2022 £2,354). This is evidently less than one usual months reserves. The Trustees V11 continue to strive to accumulate the desired level of reserves. Volunteers: A great contribution is made by member volunteers and we would like to a¢knOedge their commitment in tems of time, energy and expertise. Everything I have just related could never happen without a great many people all working voluntarily for the good of us all. On behalf of Antrim Community Choir I want to say a very sincere thank you to you all, for your time effort commitment and support. Future Plans: Looking forward to 2024 the Trustees plan to: Organise A Sing For Joy event in June 2024 bringing together 3 choirs and their choir leaders and our friends from Scotland, The Should Route Singers, who we visited in Glasgow in 2023. This will be a day of singing full of joy to help bring mental health and suicide awareness to everyone's mind Host our Winter Candlelit concert this year in All Saints Church in Antrim in November 2024 Support the Sitout Santa Appeal by singing with the Dean on the steps of St Anne's Cathedral Sing in The Palliative Care Unit at Antrim Area Hospital in December 2024.
ANTRIM COMMUNITY CHOIR TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Structure, governance and management The charity is controlled by it5 goveming document, a deed of trust, and constitutes an unincorporated charity. The trustees who served during the year were: Mrs N Friel Miss A Carroll Mrs M Jenkins Mrs E Stevens Mrs M Mulholland Patrick Brannigan Kenneth Grant The trustees, report was approved by the Board of Trustees. Mrs M Mulholland Trustee 5 July 2024
ANTRIM COMMUNITY CHOIR STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees are responsible for preparing the Trustees Report and the accounts in accordance wth applicable law and United Kingdom Accounting Standards (Untted Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Northem Ireland requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resoL5rces of the charity for that year. In preparing these accounts, the trustees are required to.. select suitable accounting policies and then apply them consistently. - observe the methods and principles in the Charities SORP: make judgements and estimates that are reasonable and prudent., state whether applicable a¢¢ounting standards have been followed, subject to any material departures disclosed and explained in the accounts., and prepare the accounts on the going concem basis unless it is inappropriate to presume that the chartty will continue in operation. The trustees are responsible for keeping sufficient accounting records that disclose th reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities (Accounts and Reports) Regulations (Northem Ireland) 2015. and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities
ANTRIM COMMUNITY CHOIR INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANTRIM COMMUNITY CHOIR I report on the Antrim Community Choir of the choir for the year ended 31 December 2023, which are set out on pages 8t0 13 Respectlve responsibilitles of trustees and examlner The trustees consider that an audit is not required for this year under section 65 of the Charities (Accounts and Reports) Regulations {Northem Ireland) 2015 and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 85 of the Charities Act; (li) to follow the procedures laid down in the general Directions given by the Charity Commission under sedion 6519llbl of the Charities Act- and (iii) to state whether particular matters have come to my attention. Basis of Independent examine$ report I have examined your charity accounts as required under section 65 of the Charities Act and Tny examination was carried out in accordance with the general directions given by the Charity Commission for Northem Ireland under section 6519){b) of the Charities Act. My examination induded a review of the accounting records kept by the charity and a comparison of the accounts presented wth those records. St also induded consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees conceming any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe- 1. That accounting records were not kept in accordance with seclion 63 of the Charities Act, 2. That the accounts do not accord wth those accounting records, 3. That the accounts do not comply wth the accounting requirements of the Charities Act, 4. That there is further infomation needed for a proper understanding of the accounts to be reached. Independent examinerfs statement Your attention is drawn to the fact that the charity has prepared financial statements in accordance wth Accounting and reporting by Charities Preparing their accounts in accordance wth the Financial Reporting standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has n¢N been wthdrawn. l understand that thi5 has been done in order for the financial ststements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. In connection with my examination, no other matter except that referred to in the previous paragraph has come to my attention.. (a) which gives me reasonable cause to believe that in any material respect the requirements-. to keep accounting records in accordance with the directions of the Charity Commission for Northem Ireland., and {ii) to prepare accounts which accord Vth the accounting records and comply wtth the accounting requirements of the Charities Act: have not been met or (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. Amanda Harbinsn, FCA Corrigan CA Limited, Chartered Accountants & Registered Auditors 24 Greystone Road, Antrim, BT412QN Dated.. 5 July 2024
ANTRIM COMMUNITY CHOIR BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Notes Fixed assets Tangible assets 12 13 302 Current assets Debtors Cash at bank and in hand 13 418 313 2,918 731 2,918 Creditors: amounts falllng due within one year 14 (520) (613) Net current assets 211 2,305 Total assets less current Ilabilities 224 2,607 Net assets excludlng pension Ilability 224 2.607 The funds of the cholr Restricted income funds Unrestricted funds 15 253 2,354 224 224 2,607 The financial statements were approved by the trustees on 5 Juty 2024 Miss A Carroll Trustee Mrs M Mulholland Trustee
ANTRIM COMMUNITY CHOIR STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestrfcted Restricted funds funds 2023 2023 Total Total 2023 2022 Notes Income and endowments from: Donations and legacies Charitable activities Other income 13,454 4,708 418 1,200 14,654 4,708 418 16,333 903 600 Total Income 18,580 1,200 19,780 17,836 Ex enditure on: Raising funds 18,448 425 18,873 15,140 Charitable activities 2,262 1,028 3,290 2,112 Total resources expended 20,710 1,453 22,163 17,252 Net (expenditure)lincome for the yearl Net movement in funds (2,130) (253) (2,383) 584 Fund balances at 1 January 2023 2,354 253 2,607 2,023 Fund balances at 31 December 2023 224 224 2,807 The statement of financial activities indudes all gains and losses recognised in the year. The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activitie5. 10-
ANTRIM COMMUNITY CHOIR STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Critical accounting estimates and judgements In the application of the choir's accounting policies. the trustees are required to make judgements, estimates and assumptions about the caryng amount of assets and liabilities that are not readily apparent from other source5. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may dtffer from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised vthere the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Accountlng pollcles Charlty infom)ation Antrim Community Choir is an all indusive, all-abilty, non-audition choir accepting ages 18 and over.. 2.1 Accountlng convention The accounts have been prepared in accordance Trmth the choir's governing document, the Charities Act 2011 and '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 (FRS 102)" {as amended for accounting periods commencing from 1 January 20161. The choir is a Public Benefft Entity as defined by FRS 102. The choir has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flow. The financial statements have departed from the Chartties (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved followng the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the choir. Monetary amounts in these financial ststements are rounded to the nearest £. The financial ststements have been prepared under the historical cost convention, [modified to indude the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below. 2.2 Golng concern The choir meets its day to day working capital requirements through the money raised and grants receivable. At the time of approving the financial statements. the trustees have a reasonable expectation that the charity has adequate resources to continue in operation existence for the foreseeable future. Thus the trustees continue to adopt the going concem basis of accounting in preparing the fjnancial statements. 2.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to Specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 2.4 Incoming resources 11
ANTRIM COMMUNITY CHOIR NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng policies (Continued) Income is recognised wtten the choir is legally entitled to it after any perfomiance condition5 have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are re¢ognised on receipt. other donation5 are recognised once the choir ha5 been notified of the donation, unless perfomance condttions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 2.5 Resources expended Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic beneffts will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is dassified by activity. The costs of each activity are made up of the totsl of direct costs and shared costs, including support costs involved in undertaking each activity. Direct cost5 attnbutable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributsble to a single activity are apportioned between those act'vities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. Expenditure is accounted for on a receipts and payments basis and has been dassified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to actsvities on a basis consistent with the use of resources. 2.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases= Fixiures, fittings & equipment 200k Straight Line The gain or loss arising on the disposal of an asset is detennined as the difference between the sale proceeds and the carying value of the asset, and is recognised in the statement of financial activities. 2.7 Impaimient of fixed assets At each reporting end date, the choir reviews the carying amounts of its tsngible assets to detemiine whether there is any indication that those assets have suffered an impainnent loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 2.8 Cash and cash equivalents Cash and cash equivalents indude cash in hand, deposits held at call wth banks. other short-temi liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowngs in current liabilities. 12-
ANTRIM COMMUNITY CHOIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng policies (Continued) 2.9 Financial Instruments The choir has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its finanual instruments. Financial instruments are recognised in the choirfs balance sheet when the choir becomes paty to the contractual provisions of the instrument. Financial assets and liabilities are offset, wth the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic flnancial assets Basic financial assets, which indude debtors and cash and bank balances. are initially measured at transaction price induding transaction costs and are Subsequently carried at amortised Cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the aangernent constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest Finanaal liabilities classified as payable within one year are not amortised. Debt instruments are subsequentiy carried at amortised cost. using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as cuent liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised v4hen the choirfs contractual obligations expire or are discharged or cancelSed. 2.10 Fund Accounting Unrestricted funds can be used in accordance wth the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Income from charitable activlties Unrestrlcted funds 2023 Unrestricted funds 2022 Charitable Activities Sale of goods 4,708 903 13-
ANTRIM COMMUNITY CHOIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Donatlons and legacies Unrestricted Restricted funds funds Total 2023 Total 2022 Donations and gifts Grants receivable Membership Donations 11,489 500 1,465 11,489 1,700 1.465 3,427 9,189 3,717 1,200 13.454 1.200 14,654 16,333 For the year ended 31 December 2022 9,489 16,333 Grants receivable for Core activitles Halifax Foundation Enkalon trust Antrirn and NeQwnabbeY Borough Council StAnnes Catherdral The Community Foundation Black Santa ASDA Foundation 4,000 600 484 1,000 3,490 350 350 850 850 500 500 500 1,200 1,700 9,189 Other Income Unrestricted Unrestricted funds funds 2023 2022 other income 418 600 Raislng funds Unrestrlcted Restricted funds funds Total Total 2023 2023 2023 2022 Fundraisin and ublici other fundraising costs 18.448 425 18,873 15,140 18,448 425 18,873 15,140 14-
ANTRIM COMMUNITY CHOIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Raising funds (Continued) For the year ended 31 December 2022 Fundraising and publicty 6.292 8,848 15,140 Musical Direction in year £ 5,700 (2022-£5,890) Charitable activities 2023 2022 Charitable expenditure 3.290 2,112 Included in expendlture are the following: 2023 2022 Insurance Rent Printing, postage & stationery Computer Running Sundry Accountancy Bank Charges Depreciation 402 1,247 246 297 37 624 147 290 396 593 48 25 625 128 297 Net movement in funds 2023 2022 The net movement in funds is stated after chargingl(creditingl: Depreciation of owned tangible fixed assets 290 298 Trustees None of the trustees (or any persons connected with them) received any remuneration during the year. 15-
ANTRIM COMMUNITY CHOIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 10 Employees The average monthly number of employees during the year was: 2023 Number 2022 Number Total none none 11 Taxatlon The Charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 12 Tangible flxed assets Flxture$, fittings & equipment Cost At 1 January 2023 1,486 At 31 December 2023 1.486 Depreclatlon and impairment At 1 January 2023 Depreciation charged in the year 1.183 290 At 31 December 2023 1,473 Carrylng amount At 31 December 2023 At 31 December 2022 302 13 Debtors 2023 2022 Amounts falllng due within one year: Other debtors 418 16-
ANTRIM COMMUNITY CHOIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 14 Credltors: amounts falllng due wlthln one year 2023 2022 Trade creditors Accruals and deferred income 24 589 520 520 613 15 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 January 2023 Incoming resources Resources expended Transfers At31 December 2023 253 1.200 (1,453) Prevfjous year: At 1 January 2022 Incoming resources Resources expended Transfers At31 December 2022 1,537 9,489 (9.808) (965) 253 16 Unrestrlcted funds The unrestricted funds of the charrty comprise the unexpended balanS of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted fvnds by the tTUStees for specific purposes. At 1 January 2023 Incoming resources Resources expended Transfers At31 December 2023 General funds 2.354 18,580 120,710) 224 Previous year". At 1 January 2022 Incomlng resources Resources expended Transfers At31 December 2022 General funds 486 8,347 (7,444) 965 2,354 17-
ANTRIM COMMUNITY CHOIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 17 Analysis of net assets between funds Unrestricted Restricted Total Fund balances at 31 December 2023 are represented by.. Tangible assets Current assetsl(liabilities) 13 211 13 211 224 224 18 Related party transactions No related party transactions in the period 18-