Crieff Choral Group Report and Financial Statements for the year ended 31 May 2025
Scottish Charity Number: SC013427
Crieff Choral Group
Charity Trustees
2025
Names of charity trustees, advisors and registered charity's principal address on date of approval of trustee’s report
Independent Examiner
Bank
Bank of Scotland Crieff (800621) Branch PO Box 1000 BX2 1LB
Charity’s principal address
CRIEFF CHORAL GROUP INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MARCH 2025
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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) of the 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 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, | do not express an audit opinion on the accounts.
independent examiner’s statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements: a) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and regulation 4 of the 2006 Accounts Regulation, and
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b) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
Have not been met, or
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2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of
the accounts to be reached.
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Crieff Choral Group
Trustees’ Annual Report for the year ended 31 May 2025
The Committee of Charity Trustees submits its annual report together with the financial accounts for the year ending 31 May 2025.
Structure, governance and management
The Crieff Choral Group was formed in 1977 with the object of promoting a culture of appreciation and understanding of vocal music within the community of Strathearn and to participate in concerts of such music. The Group has a membership of 58. There is a written constitution and in accordance therewith a committee of ten trustees elected by the membership at the Annual General Meeting manage the affairs of the Group. Principal office bearers stand for re-election each year. Regular meetings are held. The musical director is an exofficio member of the committee.
Objectives and activities
The principal objective of the Group is to present classical and light music to the general public by the production of autumn and spring concerts which attract audiences from within the Strathearn community.
Achievements and performance
Following the visit to Scotland in May 2024 of Allegro Vivace (a choir in Vienna started bya. who conducted our joint performance of The Messiah in December 2023), where we sang a few songs as part of their performance in Stirling, a group of 33 members enjoyed Crieff Choral Group’s first ever foreign exchange in October. A grant kindly received from the Anglo Austian Society enabled us to cover the fees for the conductor and accompanist.
We performed two concerts, one in the Peterskirche in the city centre and one at Pfarre Gersthof, the home base of our partner choir, Allegro Vivace. Both concerts showcased our repertoire including a Scottish flavour with the ‘Gean Trees’, a piece set for us in 4 parts by Perth compose ME and ‘) Landed With 7 Men’ which tells the story of the Jacobite rebellion.
For our December concert in Comrie Parish Church we purchased copies of ‘A Festival of Christmas’ by the American compose iia fF using a generous grant from the Pear Tree Fund. Our soloist performed two very different pieces (/ Wonder as | Wander and Mary Had a Baby) in the second half. The choir sang ‘Laudate Dominum’ by Mozart and a selection of carols, and Brass Central Strathearn performed a variety of Christmas music.
For our Spring concert the orchestra opened with ‘The Arrival of the Queen of Sheba’ (Handel) and the choir and performers sang ‘Come Ye Sons of Arf by Henry Purcell to complete the first half of the concert. We then sang ‘Dixit Dominus’ (Marianna Martines) and Mass in G by Franz Schubert.
Throughout the year we were asked to sing at the local hospital and care homes. We were also asked to perform at a local Silver Circle meeting in May, and we put together a varied programme which was very well received.
Financial review
The financial results for the year are detailed in the Statement of Financial Activities along with the notes. Net outgoing resources amounted to £3,649 (2024: incoming £3,872), with total funds standing at £11,779 (2024: £15,428).
The financial policy of Crieff Choral Group is to perform concerts of a variety of classical and popular light musical works at affordable cost to the public: achieved through stringent budget planning, revenue is raised from membership subscriptions, currently £65 per member, concert admission at the cost of between £12 and £15, with reductions for students and children, fundraising and donations.
The committee is of the opinion that there are sufficient funds accrued to date to allow the principal objects and future plans of the charity to be met.
Statement of the charity’s policy on reserves
Crieff Choral Group believes that reserves are required to act as a financial buffer, enabling us to navigate unexpected challenges like drops in income or unforeseen expenses. A small group like Crieff Choral Group needs to be able to manage shortfalls so that we can continue to plan future concerts without the possibility of running into financial difficulties, we therefore propose keeping a Designated Contingency Reserve of £5,000 in unrestricted funds. The reserves policy will be actively monitored and reviewed by the committee.
Funds
The Unrestricted General Fund represents the accrued surplus income and asset balance to date.
The Restricted Fund represents any surplus income received for a specific concert or expense of the Group which has not been expended in the period. It currently has a zero balance.
The committee is due to discuss a Designated Contingency Reserve as a future policy as stated in the Statement of the charity’s policy on reserves.
Reserves
The restricted reserve represents funds awarded to Crieff Choral Group for a specific purpose normally to be used in that current year.
The unrestricted reserve represents the working funds of Crieff Choral Group raised by the normal practices of the Group.
Future plans
The choir has had a good year and is planning for the next two concerts in the 2025/2026 season. We have sufficient funds to be able to plan future concerts: a popular Christmas concert and hopefully a joint venture with another choir in the Spring.
Membership is steady and we currently have 58 members, several of whom joined in the Spring term. We were able to keep member subscription costs at the same level during 2024/2025 but we are likely to increase membership this coming year to keep pace with other rising costs.
Some committee officers stood down during the year and some are due to step down at our AGM in September. Some will remain as general committee members to help spread the workload that goes on behind the scenes.
We hope to continue making and bringing music to a wide audience in the future.
Declaration
Signed on behalf of the charity trustees:
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CRIEFF CHORAL GROUP STATEMENT OF BALANCES AT 31 May 2025
| Note | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| £ | = | fF | £ | |||
| Fixed Assets | ||||||
| Piano Opening value 01/06/2024 | 1587 | 1763 | ||||
| Depreciation | -159 | -176 | ||||
| Closing value 31/03/2025 | 1428 | 1587 | ||||
| Music Library opening value 01/06/2024 | 36 | 40 | ||||
| Depreciation | -3 | -4 | ||||
| Closing value 31/03/2025 | 33 | 36 | ||||
| Staging opening value 01/06/2024 | 209 | 232 | ||||
| Depreciation | -21 | -23 | ||||
| Closing value 31/03/2025 | 188 | 209 | ||||
| 1649 | 1832 | |||||
| Current Assets | ||||||
| Balance at Bank | 10130 | 13596 | ||||
| Current Liabilities | ||||||
| Liabilities | 8) | 0 | ||||
| Total assets less current liabilities | 11779 | 15428 | ||||
| Represented by | ||||||
| Restricted fund | 0 | ) | ||||
| General fund | 11779 | 15428 | ||||
| 11779 | 15428 |
| Position | .GAAAWann | Wann | cccsssseesseen | Position | 2S | KP CETASceccccssseeeeee |
|---|---|---|---|---|---|---|
| Date | £.).1.Q] | nico) | ees | Date | wb | IQALE...sdhasabinge |
CRIEFF CHORAL GROUP
Statement of Financial Activities for the year ending 31 May 2025
| Notes to the Financial Statements | ||||||||
|---|---|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||||
| Notes | Unrestricted | Restricted _ | Total | |||||
| £ | £ | £ | £ | £ | ||||
| Donations | 1 | |||||||
| Donations received | 150 | ie) | 150 | 445 | ||||
| Activitiesforgeneratingfunds | 2 | |||||||
| Come and singopen evening | 0 | 0 | 91 | |||||
| Auction ofpromises | 80 | 80 | 483 | |||||
| Printed bags | 7 | 7 | 61 | |||||
| 87 | 0 | 87 | 635 | |||||
| Other income | 3 | |||||||
| Pound club | 274 | 0 | 274 | 384 | ||||
| Music hire | 0 | 40 | ||||||
| Members meal | -1062 | |||||||
| members contribution | 1034 | -28 | -28 | -25 | ||||
| Music donations | 36 | |||||||
| Tax credit | 0 | 0 | 839 | |||||
| 246 | 0 | 246 | 1274 | |||||
| Austria Trip | 4 | |||||||
| Austria Tourcost | 20352 | 20352 | 0 | |||||
| Austria Trip Grant | 1500 | 1500 | 0 | |||||
| Austria Trip Donation | 200 | 200 | 0 | |||||
| 20552 | 1500 | 22052 | 0 | |||||
| Income from charitable activities | 5 | |||||||
| Joint Scottish Austrian concert | ||||||||
| Income | 217 | 0 | 217 | 0 | ||||
| Concert 1 | ||||||||
| Ticket sales | 2294 | 0 | 2294 | 3340 | ||||
| Advertising | i¢) | 0 | 535 | |||||
| Raffle | 792 | 0 | 792 | 949 | ||||
| 3086 | ¢) | 3086 | 4824 | |||||
| Concert 2 | ||||||||
| Ticket sales | 1735 | 0 | 1735 | 1533 | ||||
| Programme sales | 0 | 0 | 527 | |||||
| Raffle | 704 | 0 | 704 | 0 | ||||
| 2439 | 0 | 2439 | 2060 | |||||
| Totalconcertincome | = |
CRIEFF CHORAL GROUP
Statement of Financial Activities for the year ending 31 May 2025
Notes to the Financial Statements (continued)
| 2025 | 2024 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Notes | Unrestricted | Restricted | _—Total | Total | ||||||
| £ | £ | £ | £ | £ | ||||||
| Grant income | ||||||||||
| Gannochy Trust | 0 | 1000 | ||||||||
| Thomson Charitable Trust | 0 | 0 | 1500 | |||||||
| PearTree Fund | 6 | 0 | 550 | 550 | 0 | |||||
| Anglo-Austrian Society | 4 | 1500 | 1500 | 0 | ||||||
| 0 | 2050 | 2050 | 2500 | |||||||
| Subscriptions received | 7 | |||||||||
| Memberssubscriptions | 3367 | 0 | 3367 | 3605 |
CRIEFF CHORAL GROUP Statement of Financial Activities for the year ending 31 May 2025
Notes to the Financial Statements (continued)
| 2025 | 2024 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Notes | Unrestricted | Restricted | _—‘Total | |||||||
| £ | £ | £ | £ | £ | ||||||
| OUTGOING RESOURCES | ||||||||||
| AustriaTrip | 8 | |||||||||
| Tour costs | 20196 | 20196 | 11415 | |||||||
| Bus hire | 760 | 760 | ||||||||
| 20956 | 0 | 20956 | 11415 | |||||||
| Austria Concert costs | ||||||||||
| Musical director fee | 1000 | 1000 | ||||||||
| Accompanist fee | 500 | 500 | ||||||||
| Music hire and reurn | 51 | 51 | ||||||||
| Miscellaneous expenses | 162 | 162 | ||||||||
| 213 | 1500 | 1713 | 0 | |||||||
| Charitable activities | ||||||||||
| Concertand rehearsal expenses | 9 | |||||||||
| Concert 1 expenses | ||||||||||
| Accompanist's fee | 350 | 350 | 0 | |||||||
| Orchestra Fees | 0 | 2550 | ||||||||
| Hire of Hall | 500 | 500 | 350 | |||||||
| Music Director's fee | 250 | 0 | 250 | 0 | ||||||
| Music costs | 195 | 550 | 745 | 0 | ||||||
| Bus hire for choir | 0 | 480 | ||||||||
| Donation | 150 | 0 | 150 | 0 | ||||||
| Soloists’ fees and expenses | 350 | 350 | 1200 | |||||||
| Postageand printing | 44 | 44 | ||||||||
| Other expenses | 137 | 137 | 122 | |||||||
| 1976 | 550 | 2526 | 4702 | |||||||
| Concert 2 expenses | ||||||||||
| Orchestra fees | 2715 | 0 | 2715 | 350 | ||||||
| Hire of hall | 315 | 0 | 315 | 308 | ||||||
| Music Director's fee | 250 | 250 | 200 | |||||||
| Soloists fees and expenses | 1400 | 1400 | 0 | |||||||
| Music Hire | 228 | 0 | 228 | 196 | ||||||
| Printing and postage | 25 | 0 | 25 | 5 | ||||||
| Other expenses | 242 | 0 | 242 | 58 | ||||||
| 5175 | 0 | 5175 | 1117 |
CRIEFF CHORAL GROUP
Statement of Financial Activities for the year ending 31 May 2025
| 2025 | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| INCOMING RESOURCES | Unrestricted | Restricted | Total | |||
| Notes | £ | £ | £ | £ | ||
| Incoming resources from generated funds | ||||||
| Donations | 1 | 150 | 150 | 445 | ||
| Activities for generating funds | 2 | 87 | 87 | 635 | ||
| Other income | 3 | 246 | 246 | 1274 | ||
| 483 | 483 | 2354 | ||||
| Austria Choirexchange | 4 | |||||
| Grant received for Austria Trip | 1500 | 1500 | 0 | |||
| Austria Trip conribution | 20352 | 20352 | 11410 | |||
| Austria Trip donation | 200 | 200 | 0 | |||
| 20552 | 1500 | 22052 | 11410 | |||
| Incoming resourcesfrom charitable acitivites | ||||||
| Concert income | 5 | 5525 | 5525 | 6884 | ||
| Joint Scottish Austrian Concert | 217 | 217 | ||||
| Concert Grants received | 6 | 0 | 550 | 550 | 2500 | |
| Subscriptions received | if | 3367 | 3367 | 3605 | ||
| 9109 | 550 | 9659 | 12989 | |||
| Total incoming resources | 30144 | 2050 | 32194 | 26753 | ||
| OUTGOING RESOURCES | ||||||
| Austria Choirexchange | 8 | |||||
| Austria Tour costs | ||||||
| Tour expenses | 20956 | 20956 | 11415 | |||
| Concert expenses | 213 | 1500 | 1713 | |||
| 21169 | 1500 | 22669 | 11415 | |||
| Charitable activities | ||||||
| Concert expenses | 9 | #151 | 550 | 7701 | 5819 | |
| Joint Scottish Austiran concert | 9 | 725 | ||||
| Rehearsal expenses | 10 | 4878 | 4878 | 4462 | ||
| 12029 | 550 | 12579 | 11006 | |||
| Costs ofgeneratingfunds | ||||||
| Support costs | 11 | 183 | 183 | 203 | ||
| Administration costs | 12 | 412 | 412 | 257 | ||
| 595 | 595 | 460 | ||||
| Total resources expended | 33793 | 2050 | 35843 | 22881 | ||
| Netchange in resources | -3649 | -3649 | 3872 | |||
| Fund Balances as at 1 June 2024 | 15428 | 0 | 15428 | 11556 | ||
| FundBalancesat31May2025 | 11779 | 0 | 11779 | 15428 |
CRIEFF CHORAL GROUP
Statement of Financial Activities for the year ending 31 May 2025
Notes to the Financial Statements (continued)
| 2025 | 2024 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Notes | Unrestricted | Restricted | _— Total | _— Total | ||||||
| £ | £ | £ | £ | £ | ||||||
| Joint Scottish Austrian concert | 9 | |||||||||
| Accompanist | 0 | 250 | ||||||||
| Music Director | 0 | 320 | ||||||||
| Hall hire | 0 | 48 | ||||||||
| refreshments | 0 | 107 | ||||||||
| 0 | 0 | 0 | 725 | |||||||
| Reheatsal expenses | 10 | |||||||||
| Musical Director's fee | 2700 | 0 | 2700 | 2400 | ||||||
| Repetiteur's fee | 1250 | 0 | 1250 | 1200 | ||||||
| Music folders | 0 | 0 | 0 | 18 | ||||||
| Hire of hall | 928 | 0 | 928 | 844 | ||||||
| 4878 | 0 | 4878 | 4462 | |||||||
| Support expenses | 11 | |||||||||
| Depreciation of assets | 183 | 0 | 183 | 203 | ||||||
| 183 | 0 | 183 | 203 | |||||||
| Administration expenses | 12 | |||||||||
| Websiteexpenses | 22 | 0 | 22 | 20 | ||||||
| insurance | 107 | 0 | 107 | 105 | ||||||
| Subscriptions | 163 | 0 | 163 | 132 | ||||||
| Sundryexpenses | 120 | 0 | 120 | 0 | ||||||
| 412 | 0 | Ala | 257 |