2025-04-30-accounts

PERTH CHORAL SOCIETY

ACCOUNTS

FOR THE YEAR ENDED APRIL 30, 2025

CHARITY NO. SC011142

Treasurer’s Report 2024-2025

I`m delighted to report that PCS has had a successful financial year making a surplus of nearly £6000.

Our subscription revenue incorporating our Friends membership took the total for subscriptions to over £8500 an increase of £1000 from previous year.

We had received £10000 from the Gannochy Trust in 2023 to be used over three years and we also received this year £1000 from Gordon Fraser Charitable Trust. Thanks to for her continued hard work in researching and applying

for grants.

I have also kept a close eye on our bank balances and by moving money from different interest bearing accounts throughout the year, we have gained £1487 in interest.

Our financial success story though comes from our Marine Band concert last year and through our Fund-raising activities - The 200 Club, coffee morning, raffles and filling the Smartie tubes.

Thanks to everyone who supported and continues to support these worthwhile and necessary activities.

Our thanks also must go to who continues to be the administrator for the 200 Club which has become a crucial and important fund-raiser for the Society. I would encourage members who havent already joined to consider doing so as you can see the financial benefits this brings to the Society. (as well as yourself if youre lucky enough to win!) Its only £5 per month and you can potentially win a years subscription in one month`s draw!

Our Concerts –The December Christmas Extravaganza Concert was a huge success and PCS made just under £3500. We donated money to both SSAFA (£1300 plus their bucket collection)and to HM Royal Marine Band (£800)and they were both delighted with the amounts given.

In contrast Our Spring concert in St John`s made a deficit of about £1200. Our programme advertising and sales are a welcomed source of income to our concert budgets and thanks must go to Claire and James who work extremely hard raising these funds.

Your continued support in selling tickets for our concerts, looking for advertisers and supporting our fund-raising activities is crucial in helping PCS keep a healthy bank balance in years to come.

My thanks to . Thanks to him for his continued advice, support and guidance over the year. Thanks also for liaising with the auditors and for arranging the use of PFA card reader and for applying for reclaiming our Gift Aid.

Please ask me any questions about the accounts either at the meeting or by email or face to face.

Regards

Signed

Treasurer Perth Choral Society

PERTH CHORAL SOCIETY CHARITY NO. SC011142 RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED APRIL 30, 2025

INCOME Subscriptions Fundraising – 200 Club Other Fundraising Donations Concert Income Bank Interest Received Grant Income EXPENDITURE Venue Hire Administration Costs Insurances Fundraising Costs – 200 Club Other Fundraising Costs Conductor’s Fee Accompanist’s Fee Concert Costs Clothing Equipment & Maintenance Accountancy Fee Subscriptions Surplus/(Deficit) for year £ All funds are unrestricted.	2025 £ 8,590 2,890 1,850 462 19,710 1,487 4,300 39,289 1,740 570 289 1,445 204 5,557 2,835 18,024 771 1,158 450 411 33,454 5,835 £	2024 £ 7,595 3,065 4,696 850 13,691 340 5,600 35,837 2,695 292 283 1,555 1,578 5,390 2,990 19,661 608 175 408 298 35,933 (96)

PERTH CHORAL SOCIETY CHARITY NO. SC011142 STATEMENT OF BALANCES AS AT APRIL 30, 2025

Bank and Cash in Hand Treasurer’s General Account – BOS BB Inst Online Account – BOS 200 Club Account Fixed Term Deposit Account - BOS Petty Cash Reserves General Fund at 01.05.2024 Surplus/(Deficit) for year Transfer from Gannochy Trust General funds at 30.04.2025 Gannochy Trust Fund at 01.05.2024 Transfer to General Fund Gannochy Trust Fund at 30.04.2025 Total Reserves at 30.04.2025 All funds are unrestricted. FIXED ASSETS Piano Electric Piano Conductor’s Stand	2025 £ 1,662 5,889 151 40,398 25 48,125 38,890 5,835 - 44,725 6,700 (3,300) 3,400 48,125 Value at 30.4.2025 £ 321 967 26 1,314	2024 £ 5,257 15,100 208 25,000 25 45,590 38,986 (96) - 38,890 - 6,700 6,700 45,590 Value at 30.04.2024
		£ 357 - 29 386

Depreciation at 10% p.a. Approved by the Trustees and signed on their behalf

PERTH CHORAL SOCIETY CHARITY NO. SC011142 INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report on the accounts of the charity for the year ended April 30, 2025 which are set out on pages 2 to 3.

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 Trustees consider that the audit requirement of the Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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.

1. Which gives me reasonable cause to believe that in any material respect the requirements:

2. To keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

4. have not been met, or

5. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Monteaths Cairnfield 14 School Road Balmullo KY16 0BD September 11, 2025