Charity no: NIC10781Q
Codetta Choirs
Finallcial Statements and Trustees, Rei)ort
For the Year ended 31 Deceinber 2024

Codetta Choirs
Contents
Pages
Company Infornlation
Trustees, Report
Independent Examiner's Report
Statement of Income and Expenditure
Statement of Financial Position
Notes to the Financial Statements

Codetta Choirs
Legal and Administrative information
Status:
The organisatioD is a charitable company and is recog¥nised &s a charity by iliL N()rihcrn Ireland Charity
Commissitiii and HM Revenue & Customs. The goi'erning document is a N li'nioraiidurn and Articles of
Associatli-llj
Trustees.
Patricia Brady (Chair)
Donal Dohety
M<iiread Nic Bhloscaidh (Secretary)
Colm Rainey {Treasurer)
Fiona Lrosbie
GraiDne Mc￿laneY
Julia McIvor
Grainne Stevenson
Jeiuiy Huey {appoiiiled 12 April 2025)
RegRStered offiee;
24 Crawford Square
Apartment 15
Conars Court
Derry
BT48 7HT
HMRC Charity Reference Number:
Charity Commisslon for Northern Ireland Number:
NIC 107810
Page I

Codetta Choirs
Trustees, report
For the year ellded 31 December 2024
The trustees present their report and thc unaudited financial S￿lemen1S of Codella Choirs I""the
Company ) for the )'ear ended J l December 2024.
Principal activity
The principal actlvity is tbat of choral rehearsal4 performance and participation at civic and charity
events.
Financial review
The charity l]as relied principally on perforn]ance fees and has generated a net SUTplus of £289 for the
year.
Trusteey
The tr)￿eeS who served during the year are as shown on page l.
Rebecca Rogan resigned &$ a Trustee on 7 March 2025.
Tru5tees' reSPODsibilities statement
Company law requires the trustees to prepare financial statements for each financial year which give a
true and fair view of the stale of affairs of the charitable company and of the profit OT loss of the Lharity
company for that year. In preparing these financial staiements, the trustees are required to:
select suitable accounting policies and apply them consistently.
make judgements that are reasonable arAd prudent;
observe the methods and principles in the Charities SORP.
state whetheT applicable UK Accounting Standards have been followe¢ subject to any material
departures disclosed and explain¢d in the financial statements"
prepare the financial statements on the going concern basis wiless it is inappropriaie to presume
that the organisation will continue in business.
The tr￿$ are responsible for keeping proper accounting records which disclo8e with re&8nnable
accuracy at any time the financi81 position of the Company and enabje them to ensure that the fmancial
statements cornply with the Companies Act 2006. They are also responsible for safeguarding the &%sets of
the Company and hence for taking re&8onable steps for the prevention and detection of fraud and other
irregularities.
This report has been PTepared in accordance with the provisions of Part 15 of the Companies Act 2006
relatiiig to ￿lIall companies and in accordanc¢ with Accounting and Reportin£ 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 (FRS 102) effective l January 2019.
This report was approved by th¢ board on 3 December 2025 and si￿}ed on behalf of the board.
D Doherty
Trustee
Page 2

Codetta Choirs
Codetta Choirs
Independent Exalliiiier's Reptsrl (v Ihe Cliarity Truslee?i of Cvdell* Chuirs
Year ended 31 December 2024
We report solely to the charity trustees on OUT exarnination of the accounts for the period endea
31 December 2024. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone other than Codetta Choirs and its trustees as a body for our work or for this report. As a practising
member firni of Chartered Accountants IreEand, we are subject to its ethical and other professional
requirements which are detailed at Www.charteredaccount￿1IS.ie.
Respective responsibilities of charity trustees and examiner
As the eharity trustees you are responsible for the preparation of the accounts in accordance with the
requirements of the Companies Aci 2006 and the Charities ALt (Northern Ireland) 2008. Having satisfied
ourselves that the charity is not subject to an audit under cornpany law, and is eligible for independent
examination, it Is our responsibility to.
cxamine the accounts wider seL'tiun 65 of the Charities Act.
Follow the procedures laid down in general Directions given by the Charity Cornmission for
Northern Ireland under section 65(9)(b) of ihe Charities Act.
State whether particular matters have come to OUT attention
Basis of independent examiner's 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 65(9)(b) of the Charities Act. The examination included a review of
the aL'counting 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 concerning any such matters.
Our role is to state whether any niaterials niattcrs have coine to OUT &*llenlion giving us conLern (u believe:
l. that accounting records were not kept as required by section 386 of the Companies Act ?006 and
section 63 of the Charities Act.
2. that the accounts do not accord with those accounting records;
3. thai the accounts do not comply with the accounting requirements of section 396 of the
Companies Act 2006, the Charites Act and with methods and PTinciples of the Charities Statement
of Recoinmended PraLtise 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 inforniation needed for a proper understanding of the accounts to b¢ reached.
Pag¢ 3

Codetta Choirs
Codetta Choirs
Independent Examiners Reporl lo the Charity Trustees ofcvdetia Choirs
Year ended 31 December 2024
Independent Examiners Statement
We have completed our examination and have no concerns in respect of the matters { l ) to (4) al)ove and,
in connection with following the Directions of the Charity Commission for Northern IrelarAd, we have
found no matters that require drawing to your attention.
Des Rela & Co
30 Clooney 'ferrace
BT47 6AR
3 December 2025
Page 4

Codetta Choirs
Statement of Income and Expenditure
for the year ended 31 December 2024
Unrestrieted
Funds
Restricted
Funds
2024
2023
Ineoming Resources:
Box Office
Member & Participation Fees
Perfonn&nce
Public Funding
Donations and legacies
3.108
2.361
3,958
3,108
2.361
3.958
2.555
782
8.780
9.815
2.550
24,482
1,200
10.627
1.200
10,627
Resourees Expended:
Artists. Fees
Room Hire and Administration
Insurance
Publicity & Marketing
Production costs
Bank 14ees
Exceptional costs-travel
7,223
2,250
449
7.223
2,250
449
3,218
59
299
390
183
200
36,274
40.623
219
197
219
197
10,338
10,338
Net mnvement in funds
289
289
(16,141)
Reconciliation of fund
Total funds brought forward at
l January 2024
3,024
835
3.859
20,000
Total fimds carried forward at
31 Decernber 2024
835
4,148
3,859
The statement of Income and Expenditure includes all gains and losses recognised irj the year.
All income and expenditure derive from continuing actiiqties.
Page 5

Codetta Choirs
Statement of financial position as at
31 December 2024
2024
2023
Note
Current assets
Cash
4,148
3,859
Creditors: amounts falling due
within one ytar
4,148
3,859
(o)
(o)
Net ellrrent assets
Net assets
4,148
4,148
Fund5
Restiicted
835
835
Unrestricted
3J13
3.024
4,148
3,859
These financial staternents were approved by the board of trustees and authorised for issu¢ on
3 Dec¢mb¢r 2025, and signed on behalf of the board by:
C Rainey
Trustee
Registered Number NIC107810
The notes on pages 7-8 forni part of these financial statements and should be read in conjunction
therewith.
Page 6

Codetta Choirs
Notes to the financial statements
Year ended 31 December 2024
General informatioD
The principal activity of the company durino the year was that of weekly choi.al rehearsals. pertorniance
and participation at civic and charity events.
Principal accounting policies
2.1 Basis of preparation
The financial statements are prepared on the going concern basis under the historical cost convention.
The financial ststements are prepared in sterling, which is the functional CUETency of the entlty. The
company is a registered charity.
The trustees consider that there are no material uncertainties about the charity's ability to Continue as a
going concern.
22 Incoming resources
All incoming resources are included in thc statcmcnt of financial actiiiities when the charitJ- is entitled to
the income and the amount can be quantified with reasonable accuracy. Income is received by way of
performance fees, grants and donations and is included in fvll in the statement of financial activities when
recesvable.
Expenditure is recognised wlien a liability is incurred.
Costs of generating funds comprises the costs associated with attracting income.
2.3 Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past
eveiit; il is prubable that the entity will be required to transt'er economic benefits in settlement aiid the
arnount of thc obligation can be estimated reliably. Provisions are recognised lidbilily in the
.statciii¢nt ()r rinanLial position and the amount of the provision as an expense.
Provisions are initially measured at the best ¢stimate of the amount required to settle the obligation at the
reporting dale and subsLLILientl)' revieii'ed at eaLli rcponiiiij dale and adjusted io retlect the current best
Lsliniaie ()f ihc amount ilial ii'oLdd be rLiiuired Io seitli tIiL iibliilalion. Any adjii.%ln]eiiis to the amounts
previously recognised are recognised in profit or loss unless the provision was originally recognised as
part of thc cost of an asset. When a provision is measured at the present value of the amount expected to
bc rLL]uired t<) seiile the c)bligation, the unwinding of the discouni is recognised in fmance costs in profit
or lo%s in Ihi pcl'iod it IL riscs.
Page 7

Codetta Choirs
Notes to the financial statements
Year ended 31 December 2024 (eontinued)
Funds
Restricted Funds are fimds received which are earniarked by the Funder for specific purposes. Such
purposes are within the overall aims of the organisation. Unrestricted Funds are funds which are
expendable at the discretion of the company in fijrtherdnce of the aims of the charity.
Employee information
2024
Number
?0?3
Number
Average monthly nurnber of persons employed by the company
(including trustees) during the year
Taxation
As a charity Codetta Choirs is exempt from tax on income and gains falling within secti(yn 5nS of the
Taxes Act 1988 or s256 of the Taxation of chargeable Gains Act 1992 to the extent that they are applied
to its chargeable objects. Accordingly. no charges have arisen in the charity.
Page 8