Enter SC No. below APPENDIX 2 Enter charity name below ## **SC** ||||||||||||||||||||**SC**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||**Receipts andpayments accounts**|||||||||||||||||| ||||||Period start date||||||||Period end date|Period end date|||||| ||**For the period**
**from**||1
Day||June
Month||||2024
Year|**to**|Day
31||Month
May||||Year
**2025**||| |**Section A Statement of receipts and payments**|||||||||||||||||||| ||**Unrestricted**
**funds**||**Restricted**
**funds**||||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||**Total funds last**
**period**| ||**to nearest £**||**to nearest £**||||**to nearest £**||||**to nearest £**||||**to nearest £**||**to nearest £**||**to nearest £**| |**A1 Receipts**|||||||||||||||||||| |Donations|**240**||||||||||||||**240**|**240**|**240**||| |Legacies|||||||||||||||**-**|**-**|**-**||| |Grants|||||||||||||||**-**|**-**|**-**||| |Receipts from fundraisingactivities|**874**||||||||||||||**874**|**874**|**874**||| |Gross tradingreceipts|**18,008**||||||||||||||**18**|**18**|**18,008**||| |Income from investments other than|||||||||||||||||||| |land and buildings|||||||||||||||**-**|**-**|**-**||| |Rents from land & buildings|||||||||||||||**-**|**-**|**-**||| |Gross receipts from other charitable|||||||||||||||||||| |activities|**12,626**||||||||||||||**12**|**12**|**12,626**||| ||||||||||||||||**-**|**-**|**-**||| |**_A1 Sub total_**|**31,748**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**31,748**|**31,748**|**31,748**||**50,143**| |**A2 Receipts from asset &**||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |**investment sales**||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 31,748**
**-**
**-**
~~—~~||||||||**-**
**-**||**-**
**-**
**-**
**31,748**||**-**
**50,143**| |**A3 Payments**||||||||||||| |Expenses for fundraising activities||**710**||||||||**710**||| |Gross trading payments||**19,415**||||||||**19,415**||| |Investment management costs||||||||||**-**||| |Payments relating directly to charitable|Payments relating directly to charitable|||||||||||| |activities||**29,618**||||||||**29,618**||| |Grants and donations||||||||||||| |||||||||||**-**||| |Governance costs:||||||||||||| |||||||||||**-**||| |Audit / independent examination||||||||||**-**||| |Preparation of annual accounts||||||||||**-**||| |Legal costs||||||||||**-**||| |Other|Other|Other||||||||||| |||||||||||**-**||| |||||||||||**-**||| |**_A3 Sub total_ **||**49,743**||**-**||**-**||**-**||**49,743**||**33,938**| |**A4 Payments relating to asset and**||||||||||||| |**investment movements**||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 49,743**
**-**
**-**
**-**
**49,743**
**33,938**
~~SSSSS~~||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**17,995)**
**(**
**-**
**-**
**-**
**17,995)**
**(**
**16,205**
**-**
**17,995)**
**(**
**-**
**-**
**-**
**17,995)**
**(**
**16,205**
~~——————~~|||||||||||| APPENDIX 2 **SC** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**38,710**
**17,995)**
**(**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year||||||**38,710**|| ||Surplus / (deficit) shown on receipts and
payments account||||||**17,995)**
**(**|| ||||||||**-**|| ||||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**20,715**|**-**|**-**|**-**||**20,715**|**38,710**| |||-|
-|
-
**Fund to which**|
-
**asset belongs**||
-
**Market valuation**
**to nearest £**|- 16,205| |||||||||**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**||**-**|
**-**| ||||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Total**
**-**
**Fund to which liability relates**|**-**||
**-**|
**-**| ||||||||**Amount due**
**to nearest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Total**
**Fund to which liability relates**|||**-**|**-**| ||||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| ||**Signature***|||**Total**
**Print Name**|||**-**|
**-**| |||||||||**Date of**
**approval**| / Statement of balances 2 December 2007 APPENDIX 2 **SC** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ Our purpose, as recorded in our constitution, is to advance the education of the public in the art of choral music through the cultivation, practise and performance of public concerts. We perform a Christmas concert and a concert in May every year, with various other commitments as they arise. |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C2 Grants**
**C4b Trustee expenses -**
**details**
**C3b Trustee remuneration -**
**details**
**C5 Transactions with**
**trustees and connected**
**persons**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---|---| ||||||| ||||||| ||||||| ||||||| ||||||| |||||**Total**|**-**
| ||||||| ||If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)||||**X**| ||**Authority under which paid**||||**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)|||this box|**X**| |||**Nature of transaction**||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||**Nature of relationship**|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| ||||||| ||||||| ||||||| ||||||| ||||||| **C6 Other information** / Notes 3 December 2007 APPENDIX 2 / Notes December 2007 4 APPENDIX 2 **SC** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**|**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |General Donations||**240**|||||**240**||| |Gift Aid||**1,986**|||||**1,986**||| |Subs||**8,730**|||||**8,730**||| ||||||||||| |**Total**||**10,956**||**-**|**-**|**-**|**10,956**||**13,133**| |||**reference**||**-**|**-**|**-**|**reference**||**reference**| ## **2 Grants** |**2 Grants**|**2 Grants**||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|||**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**3 Gross receipts from other charitable activities**||**-**||**-**|||**-**||**-**| |||**-**
**Unrestricted**
**funds**
**to nearest £**
||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| |Christmas Concert||**3,449**|||||**3,449**||| |Come and Sing||**874**|||||**874**||| |SpringConcert||**2,502**|||||**2,502**||| |Music||**125**|||||**125**||| |Members Music receipts||**390**|||||**390**||| |Music Hire||**47**|||||**47**||| |Miscellaneous||**400**|||||**400**||| |Tour Receipts||**12,626**|||||**12,626**||| |**Petty Cash**||**380**|||||**380**||| |**Total**||**20,793**||**-**|**-**|**-**|**20,793**||**37,010**| |||reference error||-|-|-|reference error||reference error| ## **4 Payments relating directly to charitable activities** |||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---|---| |WorkshopPayments||**- 984**|












||||**- 984**|












|| |Christmas Concert||**- 1,788**|||||**- 1,788**||| |SpringConcert||**- 5,007**|||||**- 5,007**||| |Come and Sing||**- 710**|||||**- 710**||| |Conductor fees||**- 3,178**|||||**- 3,178**||| |Accompanist fees||**- 2,115**|||||**- 2,115**||| |MakingMusic||**- 455**|||||**- 455**||| |Prior Year 2024||**- 597**|||||**- 597**||| |Music Christmas, Spring||**- 2,228**|||||**- 2,228**||| |Venue Hire||**- 1,985**|||||**- 1,985**||| |Miscellaneous||**- 504**|||||**- 504**||| |PettyCash||**- 330**|||||**- 330**||| |Tour Payments||**- 29,618**|||||**- 29,618**||| |**Website etc**||**- 244**|||||**- 244**||| |**Total**||**- 49,743**||**-**|**-**|**-**|**- 49,743**||**- 33,938**| |||reference error||-|-|-|reference error||reference error| Additional notes (1) December 2007 APPENDIX 2 ## **SC** ## **Additional analysis (2)** ## **5 Breakdown of unrestricted funds** |**5 Breakdown of unrestricted funds**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last**
**period**| |Donations||||||**-**|| |Legacies||||||**-**|| |Grants||||||**-**|| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |Income from investments other than land and Buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**31,748**||**-**|**-**|**-**|**31,748**|**50,143**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities||||||**-**|| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**49,743**||**-**|**-**|**-**|**49,743**|**33,938**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**49,743**||**-**|**-**|**-**|**49,743**|**33,938**| |||||||-|| ||**17,995)**
**(**||**-**|**-**|**-**|**17,995)**
**(**|**16,205**| ||||||||| |||||||**-**|| ||||||||| ||**17,995)**
**(**||**-**|**-**|**-**|**17,995)**
**(**|**16,205**| |||||||-|| **Nature and purpose of funds** Our purpose, as recorded in our constitution, is for the enhancement of the art of Choral music through cultivation, practise and performance of public concerts. Additional notes (2) December 2007 ## APPENDIX 1 OSCR Scottish Charity Regulator | Day | Month | Year | | Day__| Month | Year __| Office of the Scottish Charity Regulator «i stcode ASB 26S Names of the charity trustees on date of approval of Trustees’ Annual Report Trustee name Office (if any) Se et (or body) entitled to appoint trustee (if any) 1 President June’24 - May ‘26 2 [Vice President | June 28-may 26 | 3 [Seaetay | dune 24 May28 : [Teaser [ve 3—Mayas [ine 28a | ee [ine Mey28 [ine r tay 28 a " a ef C~dSSOCOSOCYS Td a 5 a Sf Q a a RQ a 1 APPENDIX 1 ## Reference and administration details Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) ## Dates acted if not for whole yea ## Structure, governance and management ## Type of governing document ## Trustee recruitment and appointment Stonehaven and District Choral Society adheres to the policies and practices set out in the Society’s Constitution 2021. Trustees are recruited from within the Society and are proposed and seconded by members at the AGM. ## Objectives and activities ## Charitable purposes |Charitable purposes|| |---|---| ||The Choral Society is a charitable unincorporated association and the| ||purposes of the organisation and administration arrangements are set out| ||in our constitution.| ||Our Purpose, as setout in our constitution, is to advance the education of| ||the public in the art of choral music through the cultivation of practice and| ||performance in public concerts.| |Summary ofthe main activities|| |in relation to these objects|The Society performs concerts at Christmas and Spring on a regular basis| ||and at various otherevents throughout the year. The Society has been on| ||various tours throughout Britian and Europe and this yeartherewasa trip| ||toVienna,SopronandBratislava.| 2 ## APPENDIX 1 ## Achievements and performance Summary of the main achievements of the charity during the financial period The Christmas concert this year contained carols from the Carol for Choirs book 5 along with two Vivaldi pieces, ‘Domine fili unigenite’ and ‘Cum sancto spiritu’. An arrangement of Auld Lang Syne by our Conductor, Ralph Jamieson, was also sung in memory of 3 members of the Choir. The Spring concert was a performance of Mozart Coronation Mass and various excerpts from Antonin Dvorak Saint Ludmila, which again were arranged by MY for Soloists, Chorus, Organ, Piano, Brass ensemble and Timpani. The soloists for this concert WereyySe - The Choir also did small concerts of carols in various local Care Homes. Brief statement of the charity’s policy on reserves At the end of the financial year, 31.5.25, the Choral reserves stand at £20,715. Going forward discussions have centred round raising members fees and at the moment, with a healthy membership and two concerts planned for ’25-'26, it was decided at the AGM to maintain the fees at the present level. A review of the reserves threshold is planned for the beginning of the next session. Details of any deficit Small deficits were incurred for our workshops. These are all day, extra rehearsals for members to enhance their knowledge of the repertoire. There was also a deficit of just over £2,000 for our Spring concert, largely due to Soloists and instrumentalists costs, but this is covered by our healthy reserves at present, and is being reviewed regularly. —Se 3 ## APPENDIX 1 ## Other optional information ## Declaration **----- Start of picture text -----**
The trustees declare that they have approved the trustees’ report above.
**----- End of picture text -----**
Signed on behalf of the charity’s trustees **----- Start of picture text -----**
Signature(s)
OSCR will accept
digital or typed
signatures
Full name(s)
Position (e.g. Chair)
President Secretary
Date
18.8.25 18.8.25
**----- End of picture text -----**
4 ## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** ## **Report to the** Charity name **trustees/members of** Stonehaven and District Choral Society |**Registered charity**|**SC030519**| |---|---| |**number**|| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year| ||1
June
2024
**To**
31
May
2025| |**Set out on pages**|(remember to include the page
numbers of additional sheets)| ||| |**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 (as amended). The charity trustees| ||consider that the audit requirement of 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 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 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 [other than that
disclosed on the attached page*]
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.| |**Signed**:**|**Date:**
28.6.25| |**Name:**|| |**Relevant professional**|| |**qualification(s) or body**|| |**(if any):**|| |**Address:**|| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. ** OSCR will accept digital or typed signatures ## APPENDIX 3 Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose