DUNDEE CHORAL UNION
REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
CHARITY NUMBER: SC017048
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Dundee Choral Union
Trustees’ Report
For the Year Ended 30 April 2025
The trustees have pleasure in presenting their report together with the financial statements for the year ended 30 April 2025.
Reference and Administrative Information
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Independent Examiner HE enderson Black & Co,
- - 149 Market7 St Andrews, Fife, KY169PF
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Trustees
The charity is administered by the trustees. The following persons have served during the year and since the year end:
Charitable purposes
The object of Dundee Choral Union is the practice and performance in public or in private of choral and orchestral music of an accepted high standard.
The main activities carried out by Dundee Choral Union are the performance of at least two public performances in each financial year.
Structure, Governance and Management
Dundee Choral Union was founded under a Deed of Constitution dated 6 September 1965.
The charity is managed by its committee, which meets on a regular basis to discuss strategic direction, governance and the day to day running of the charity.
Committee members are appointed according to the rules laid down in the Constitution. When positions on the Committee become vacant, nominations for these posts are sought from members at the time of the AGM and, if necessary, a vote would be taken to decide who stands.
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Dundee Choral Union
Trustees’ Report
For the Year Ended 30 April 2025
Statement of Trustees’ Responsibilities
The trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the charity and enable them to ensure that the financial statements, which they are responsible for preparing, comply with the Charities Accounts (Scotland) Regulations 2006 (as amended) and the terms of the charity’s Constitution. The applicable law also sets out the responsibilities of the trustees for the preparation and content of the Annual Report.
Approved by the trustees on 1 September 2025 and signed on their behalf by:
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(President)
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__
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Dundee Choral Union
Independent Examiner’s Report to the Trustees of Dundee Choral Union
| report on the accounts of the charity for the year ended 30 April 2025 which are set out on pages 5 to 8.
Respective Responsibilities of the 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 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Regulations does not apply. It is my responsibility to examine and report on the accounts under section 44(1) (c) of the 2005 Act and to state whether particular matters have come to my attention.
This report is made to the trustees, as a body, in accordance with the terms of my engagement. My work has been undertaken so that | might state to the trustees those matters | am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charity and the trustees for my work or for this report. Basis of Independent Examiner’s Statement My examination is carried out in accordance with Regulation 11 of the 2006 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 | 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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which gives me reasonable cause to believe that in any material respect the requirements:e to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Henderson Black & Co Chartered Accountants
149 Market Street St Andrews Fife, KY16 9PF
2 September 2025
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Dundee Choral Union
Statement of Balances as at 30 April 2025
| Total | Total | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Opening cash at bank and in hand | 41,068 | 34,759 |
| (Deficit)/surplus for the year | (3,815) | 6,309 |
| Closing cash at bank and in hand | 37,253 | 41,068 |
| Bank and Cash Balances | ||
| Bank of Scotland current account | 37,149 | 39,515 |
| Bank of Scotland 100 club | - | 755 |
| Cash | 104 | 798 |
| 37,253 | 41,068 | |
| Assets | ||
| Gift aid to be reclaimed | : | 1,432 |
| Liabilities | ||
| Independent examiner's fee | 630 | 600 |
| Hire of rehearsal room | - | 650 |
| 630 | 1,250 |
The notes on page 7 and 8 form an integral part of these accounts.
Approved by the trustees and authorised for issue on 1 September 2025.
President
Hon Treasurer
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