ABERDEEN BACH CHOIR
ANNUAL REPORT AND ACCOUNTS
30 JUNE 2025
Scottish Charity Number $C008609
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ABERDEEN BACH CHOIR
ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025
Scottish Charity Number SC008609
The trustees
Chair
Vice-Chair
Secretary
Treasurer
Publicity Officer
Stage Manager Librarian i ae Independent examiner ae
Bankers Bank of Scotland Queen’s Cross Aberdeen AB10 1YN
Solicitors
Raeburn Christie Clark & Wallace 16 Albyn Place Aberdeen AB10 1PS
Investment Manager Po
Evelyn Partners 177 Bothwell Street Glasgow G2 7ER
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ABERDEEN BACH CHOIR FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Constitution of the Choir was adopted on 26" June 2010 and amended on 25" June 2013, 16" August 2016, 21° March 2017, 30" October 2018, 10" March 2020, 234 August 2022 and 27" September 2023. It states that:
"The structure of the choir shall consist of:-
(a) the MEMBERS- who have the right to attend the annual general meeting (and any special general meeting) and have important powers under the constitution; in particular, the members elect people to serve in specific capacities on the management committee and take decisions in relation to changes to the constitution itself.
(b) the MANAGEMENT COMMITTEE - who hold regular meetings during the period between annual general meetings, and generally control and supervise the activities of the choir. In particular, all voting members of the management committee (see clause 28) act as charity trustees within the meaning of section 9 of the Charities and Trustee Investment (Scotland) Act 2005."
The Constitution further states that:
“The management committee will comprise the Chair, Vice-Chair, Secretary, Treasurer, Publicity Officer, Stage Manager, Librarian and four Ordinary members. The Musical Director of the choir will be an Ex-officio member and will have no voting rights.”
and that:
“(a) Office bearers will be elected for a period of three years, after which they may be re-elected for a further term of three years up to a maximum of six years in any one post. At the end of this six year period, office bearers, with the exception of a retiring office bearer who wishes to stand as Chair, will be obliged to retire from the committee. They may stand for election as Chair without a break, as an office bearer in a different post from that which they previously held after a break of one or more years, or as an office bearer in the same post after a break of three or more years.
(b) Ordinary members of the Management Committee will be elected for a period of two years plus an optional one year extension and may not be re-elected as an Ordinary member until at least one year after the end of the two (or three) year period, but may stand for election to an office bearer post without any gap.”
Following receipt of the monies from a large legacy in 2009, the Committee appointed a Finance Subcommittee whose original purpose was to prepare a spending strategy, to be agreed by the Committee. More recently its remit has become that of overseeing the activities of our investment managers and has been renamed the Investment Management Subcommittee.
OBJECTIVES AND ACTIVITIES
Aberdeen Bach Choir, founded 1956, is one of North East Scotland’s leading amateur choral societies, presenting a varied and ambitious programme of music under the direction of Dr Paul Tierney. With over 100 members, the choir brings together singers of many ages and backgrounds, reflecting the diversity of people who make Aberdeen their home. We are proud to welcome both experienced singers and those who are relatively new to choral music, offering encouragement, learning opportunities, and the enjoyment of performing together. Our membership includes people who have sung with choirs across the globe, as well as students discovering the richness of choral tradition whilst in the city.
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ABERDEEN BACH CHOIR
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
The stated object in the Constitution is:
"The principal object shall be the study of the music of J.S. Bach and other choral works with a view to public performance."
In January 2009, the Society received a sum of money as a bequest from former conductor Mr James Lobban. This bequest is unrestricted in any way, allowing the trustees to retain the capital amounts or to spend them towards the purposes of the Charity. The principal sources of income are subscriptions from members, receipts at concerts, and income from investments.
At a time when cutbacks in the arts are widespread, Aberdeen Bach Choir recognises the fortunate position it enjoys in being financially secure. This stability allows the society not only to sustain its work, but also to engage distinguished soloists and instrumentalists from across the UK. The choir is deeply grateful for the opportunity to collaborate with both established performers and emerging talent, offering them a platform to showcase their skills while enriching the cultural life of Aberdeen.
ACHIEVEMENTS AND PERFORMANCE
In season 2024/25 the choir performed with a range of distinguished soloists, alongside talented young performers at the start of their professional careers. The choir performed two concerts, the November concert was held in St. Machar’s Cathedral and the April concert took place in Aberdeen Music Hall, ably accompanied by the musicians of Aberdeen Sinfonietta, to whom we owe grateful thanks.
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e November 2024: ‘Music from Eastern Europe’, a programme of Eastern European choral and organ music including Dvofak’s Mass in D and featuring works by Gorecki, Janaéek, Part and Lukaszewski, with professional soloists. Organ accompaniment and a Renate Stivrina organ solo was provided by Kamil Mika.
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e April 2025: F.J. Haydn’s ‘Harmoniemesse’ and W.A. Mozart’s “Great Mass in C Minor”. Orchestral accompaniment was provided by Aberdeen Sinfonietta led by Bryan Dargie and the choir was jomed by professional soloists.
Aberdeen Bach Choir is proud to be part of a flourishing music scene in the city, and since 2023 has supported Big Noise Torry (part of Sistema Scotland, registered charity SC039119). The choir made a donation from investment income, specifically to help the work of Big Noise Torry in Aberdeen. The impact of Big Noise in Aberdeen is evident at various concerts throughout the year, showcasing the achievements of the many children of all ages who attend Big Noise Torry’s before and after school and holiday clubs.
The Choir also continues to fund other young musicians at the North East of Scotland Music School (NESMS). The Aberdeen Bach Choir Scholarship covers the cost of monthly music lessons over an academic year for a scholarship recipient, selected by audition.
The University of Aberdeen’s James Lobban Prize for Musicology was instituted in 2012 and is funded by the legacy left by James to Aberdeen Bach Choir. The prize is awarded annually to the student of the University of Aberdeen who achieves the highest mark in the Honours dissertation on Music.
FINANCIAL OVERVIEW
The accounts showa deficit for the year of £4,096 (including net contribution from sale and purchase of investments amounting to £283) with a bank and cash balances at the year-end of £20,450. The value of our investment portfolio at the year-end was £874,573. This represents a decrease in the value of investments over the year of 0.6%. There were no funds in deficit at the end of the period. The choir’s investments are professionally managed in an investment portfolio, generating a moderate return by way of dividend income and capital growth.
It is the policy of the Trustees to invest any funds which are not required in the short term to generate income for the longer-term financing of the aims and activities of the charity.
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ABERDEEN BACH CHOIR
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
a
PLANS FOR FUTURE PERIODS
2026 is the 70" anniversary year of Aberdeen Bach Choir and special performances are planned for both April and December. Both concerts will take place in St Machar’s Cathedral. In April, the repertoire will comprise a music specially selected being of special significance to the choir. In December Bach’s Christmas Oratorio will be performed, as it was 70 years ago in December 1956, accompanied by members of Aberdeen Sinfonietta.
The Choir’s next concert will be American programme to take place in December 2025 in St Machar’s Cathedral, to include works by Bernstein and Lauridsen.
Following the repeated success of holding April concerts in Aberdeen Music Hall, more regular concerts are planned in this larger venue, subject to securing suitable dates, as it offers the choir an opportunity to grow, both in terms of membership and audience. The next concert in the Music Hall is due to take place in April 2027. The choir values its historic link with St. Machar’s Cathedral, which we continue to use.
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Trustees are responsible for preparing their Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (UK GAAP).
The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements which give a true and fair view, the Trustees should follow best practice and:
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e select suitable accounting policies and apply them consistently;
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¢ observe the methods and principles in the Charities SORP; e make judgements and estimates that are reasonable and prudent; e state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and
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¢ prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with the applicable law and regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
INDEPENDENT EXAMINER
Brian Miller, Chartered Accountant, has acted as independent examiner for the past 7 years.
Approved by the trustees on 8" October 2025 and signed on their behalf by:
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ABERDEEN BACH CHOIR
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025
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|---|---|---|---|---|---|---|
|TOTAL|TOTAL|
|24/25|23/24|
|Receipts|£|£|
|Donations|205|-|
|Gift Aid|recovered|1,281|2,388|
|Subscriptions &|music|sales|9,218|8,614|
|Concert|tickets &|programmes|10,070|10,992|
|Investment|income|25,479|27,356|
|Total|receipts|from|charitable|activities|46,253|49,350|
|Proceeds|of sale|of fixed|assets|-|-|
|Proceeds|of sale|of investments|49,647|154,139|
|Total|receipts|95,900|203,489|
|Payments|£|£|
|Concert venue|3,258|3,340|
|Insurance|289|283|
|Music|3,685|2,433|
|Orchestra|and|soloists|14,121|13,730|
|Professional|fees|8,791|9,981|
|Publicity|and programmes|594|716|
|Donations|to|charity|2,200|4,500|
|Rehearsal|accommodation|3,849|3,545|
|Scholarships|and|prizes|750|470|
|Storage|and|transportation|3,104|3,322|
|Travel|and|accommodation|3,089|3,474|
|Sundries|1,166|1,561|
|Total|payments|for charitable|activities|44,896|47,355|
|Independent|examination|700|700|
|Investment management|costs|5,036|4,957|
|Total|governance|payments|5,736|5,657|
|Cost of purchase|of investments|49,364|180,199|
|Total payments|__ 29,996|233,211|
|Surplus/(Deficit)|for|the year|(4,096)|(29,722)|
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All the above related to unrestricted funds. No remuneration was paid to the trustees or to any connected person during the period.
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ABERDEEN BACH CHOIR
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
STATEMENT OF BALANCES AT 30 JUNE 2025
| 24/25 | 23/24 | ||
|---|---|---|---|
| Funds reconciliation | £ | £ | |
| Opening balances | 24,546 | 54,268 | |
| Surplus (Deficit) fortheyear | (4,096) | (29,722) | |
| Closing balances | 20,450 | 24,546 | |
| Balances represented by | |||
| Bank current account | 18,118 | 20,894 | |
| Cash and cheques in hand | 288 | 114 | |
| Cash with Investment Managers | 2,044 | 3,538 | |
| 20,450 | 24,546 | ||
| Assets | |||
| Music, shelvingand staging - note 3 | - | - | |
| Investments - at cost | 585,378 | 594,941 | |
| 585,378 | 594,941 | ||
| Investments | |||
| Marketvalue | 874,573 | 879,995 |
All of the above relate to unrestricted funds
Approved by the trustees on 8th October 2025 and signed on their behalf by:
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ABERDEEN BACH CHOIR
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
NOTES TO THE ACCOUNTS
1. Basis of Accounting
The accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2. Scholarships and prizes
| 2. Scholarships and prizes | ||||
|---|---|---|---|---|
| 24/25 | 23/24 | |||
| NESMS - The Aberdeen Bach Choir Scholarship | ||||
| (formerly the Ellie Pirie Scholarship) | 450 | 414 | ||
| UoA - James Lobban Musicology Prize | 300 | 56 | ||
| 750 | 470 |
In addition to funding the above scholarships, the Choir also donated £2,200 (23/24 - £4,500) which supports the Big Noise Torry music initiative for local children.
3. Tangible fixed assets
The choir owns music, shelving and staging. As it is highly unlikely that these assets will be Realised for cash, no attempt has been made to put a value on them. However they are insured for up to £50,000, and detailed records are kept for insurance purposes.
4, Donated Services
In common with many organisations of a charitable nature, the Choir benefits from the contribution made by members who give their time and talents on a voluntary basis for the benefit of the Choir. The ability to meet the aims of the Choir would be severely restricted were it not for the commitment shown.
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ABERDEEN BACH CHOIR
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ABERDEEN BACH CHOIR
Independent Examiner’s Report to the Trustees of Aberdeen Bach Choir
I report on the accounts of the charity for the year ended 30 June 2025 which are set out on pages 7 to 9.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirements of Regulation 10(1)(d) of the 2006 Accounts Regulations do not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination is carried out in accordance with the Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep proper accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations;
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of regulation 9 of the 2006 Accounts Regulations have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date — 9th October 2025
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