## **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 haven`t already joined to consider doing so as you can see the financial benefits this brings to the Society. (as well as yourself if you`re lucky enough to win!) It`s only £5 per month and you can potentially win a year`s 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** 

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



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

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

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

   - To prepare accounts which accord with the accounting records and comply with 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. 

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