2025-07-31-accounts - Dunfermline Choral Union

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APPENDIX 1

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OSCE
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Office of the Scottish Charity Regulator

Charity name Dunfermline Choral Union Other names charity is Kno Registered charity number $C032534 Charity’s principal address

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Names of the charity trustees on date of approval of Trustees’ Annual Report

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Trustee . Dates acted if Name of person
name Office (if any) not for whole year (or body) entitled to
appoint trustee (if any)
1 President
? Secretary ee ee
4 ee ee
5
6
7
8
9
10
"
12 From 21.10.24
:
a
a
a
17
18
19
20
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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 year To 21.10.24

Structure, governance and management

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Type|of governing|document|The|Dunfermline|Choral|Union|(“DCU”)|is|an|unincorporated|association.| |DCU|was|granted|charitable|status|in|2001.|It|is governed|by|its| |constitution,|which was|adopted|in|2003|and|last amended|in|Oct 2024| |to.| |-|Add|statement|regarding|performance|nature|of the|DCU| |-|Increase|the|maximum|number|of|elected|committee|members| |-|Create|titles|for|committee|members| |-|Insert a|statement|regarding|sub-committees| |-|Change|‘Chairman’|to|Chair| |-|Alter sub-committee|makeup| |-|Change|quorum|from|10|to|at|least 30%|of members| |Trustee|recruitment|and|appointment|| The management|committee,|which|normally|meets|six|times|a|year,|are| |the|charity’s|trustees.| |Membership|of the|managements|committee|is|open|to|all|members|of| |DCU.| |Trustees|are|elected|at|the|Annual|General|Meeting,|which|is|held|in| |October.|Under|the|terms|of the|constitution,|the|trustees|comprise|the| |President,|Treasurer,|Secretary|plus|a|minimum|of|six|and|not|more|than| |15|elected|members|

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Objectives and activities

Charitable purposes The object of the society shall be to advance, improve, develop and maintain public education in, and appreciation of, the art and science of choral music in all its aspects, by the presentation of public concerts; and for the general purposes of such charitable bodies, or for such other purposes as shall be exclusively charitable, as the Committee may from time to time decide. Summary of the main activities Four concerts normally take place each year, one spring concert of in relation to these objects choral music and three other concerts of lighter music: two at Christmas, and one in the summer. Dunfermline Junior Chorus (DJC) is a group of youth choirs with membership from schools in and around the Dunfermline area. DJC caters for young people aged between 6 and 18 and is a related party to DCU.

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |The|Committee|communicates|regularly|with|members,|both|verbally|at| |rehearsals|and|through|a|weekly|email.|Reports|of committee|meetings| |are|sent|out|to|let|members|know|of decisions|being|made|by|the| |committee|and|the|rationale|behind|those|decisions.|

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APPENDIX 1 Achievements and performance

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Summary|of the|main|achievements|The|2024-25|Season|saw|Dunfermline|Choral|Union|continue|to| |of the|charity|during|the|financial|flourish.|Following|the|excitement|of our|150th|anniversary|year we| |period|continued|to|programme|ambitious|performances,|build|our community| |engagement,|and|grew|our|membership.| |The|season|began|in|August where we welcomed|several|new|members| |who|joined|the|choir|following|the|increased|visibility|of our|anniversary| |celebrations.|A|renewed|emphasis was|placed|on|social|events|to|help| |deepen|connections|between|new and|returning|singers|and|strengthen| |the|choir’s|sense|of community.| |In|November,|DCU|singers|were joined|by|Dunfermline|Junior|Chorus|at| |the|Dunfermline|Christmas|Lights|Switch-On|in|the|city|centre.|This| |public|performance|provided|a|great|opportunity|to|raise|the|choir’s| |profile,|hand|out|promotional|materials,|and|generate|excitement|for|our| |Christmas|Concerts,|held|on|Saturday|7|December|at The|Vine|Church.| |These|concerts,|featuring|a|programme|of seasonal|favourites,|were|well| |attended,|particularly|in|the|afternoon,|and|warmly|received|by| |audiences.|We|are|looking|to|grow|the|audience|at|our|evening|concert| |in|coming|years.| |Our|Spring|Concert|on|Saturday|1|March|2025|saw DCU|perform|with| |full|orchestra|and|guest|soloists.|The|programme|featured|the|UK| |premiere|of|Elaine|Hagenberg’s|Illuminare|alongside|Ola|Gjeilo’s| |Sunrise|Mass,|offering|both|singers|and|audience|members|an|inspiring| |and|memorable|musical|experience.|The|scale|and|ambition|of|this| |concert|reflected|the|high|performance|standards|DCU|continues|to| |strive|for|and|was|met|with|enthusiastic|feedback.| |In|March|we|continued|our|annual|weekend|away.|This|year we were| |based|in|the|Stirling|Court|Hotel|on|the|Stirling|University|Campus where| |a|number|of|choir|members|enjoyed|the|chance|to|explore|some|new| |music.|This|event|allowed|choir members|to|cement|old|friendships|as| |well|as|get|to|know some|new|members|too.| |The|season|concluded|with|our Summer|Concert|on|Saturday|24|May| |2025,|featuring|a|lighter|programme|of|easy-listening|classics,|swing,| |and|show|tunes.|This|concert|showcased|the|breadth|of the|choirs| |repertoire|and|appealed|to|a wide|audience.| |Alongside|these|performances,|the|choir|continued|to|develop|its|internal| |organisation.|This|work|has|helped|ensure|that|DCU|runs|smoothly|as|a| |member-led|charity|and|is|well|placed|to|build|on|its|successes|in|future| |years.| |TheMusical trusteesDirector, wouldforlikeher toexceptional express theirleadership sincere thanksand|dedication, toa.and|to| |Mrs Yvonne|Ferguson,|our|talented|accompanist,|for|her|invaluable| |contribution.|Thanks|also|go|to|the|committee|and|volunteers|who|have| |worked|tirelessly|behind|the|scenes|to|support|the|musical|and| |operational|life|of the|choir.|

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Financial review
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Brief statement of the charity’s policy | Reserves at the year-end were £18,304.59 (2023/24: £17,515) on reserves During the year 2015/16 the Committee agreed a revised reserves policy and set a target level of £11,000, reflecting £5,000 to cover income/expenditure risks and £6,000 as float for cash flow, non-routine purchases, and a buffer against insolvency. The unexpected events witnessed over recent years have highlighted how key sufficient reserves are to enable DCU to continue its activities

Details of any deficit

Donated facilities and services (if any)

APPENDIX 1 Other optional information

Last year’s turnover was down on the FY23/24 season, as the celebratory events for our 150-year anniversary, were not repeated this year. Overall, we made a slight surplus this year (~£800) and have continued the trend of the last 3 years of largely breaking even. Looking into the detail you can see that the concert receipts largely cover the concert expenses, with subs and donations covering everything else. It is worth noting that shortfall between concert expenses and receipts is of the order of £1,400. This equates to about 100 extra tickets sold across the year, there is capacity for another 100 ticket sales especially at the Christmas evening concert.

Overall, our finances are on an even keel, although costs are still steadily rising more ticket sales would help alleviate this.

We continue to use the card-readers, and Jumblebee’s web shop for the purchase of concert tickets. This electronic POS has continued to make buying ticket easier for both the buyer and ourselves. It is worth noting that over two thirds of the tickets sold this year have been sold through these avenues.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s)

Position (e.g. Chair)

Date

Enter SC No. below

APPENDIX 2

Enter charity name below

Dunfermline Choral Union

SC032534

	Dunfermline Choral Union	Dunfermline Choral Union	Dunfermline Choral Union	Dunfermline Choral Union	Dunfermline Choral Union	Dunfermline Choral Union	Dunfermline Choral Union	Dunfermline Choral Union	Dunfermline Choral Union	Dunfermline Choral Union	Dunfermline Choral Union	Dunfermline Choral Union	Dunfermline Choral Union	Dunfermline Choral Union	Dunfermline Choral Union	SC032534
Sk	Receipts and payments accounts For the period from Period start date Period end date to 01 08 2024 Day Month Year Day Month Year 31 07 2025 ~~—S=—=~~
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 £
A1 Receipts
Donations	23,417	-	-	-	-	-	-	-	-	-	2	2	2	23,417	417	22,834
Legacies	-	-	-	-	-	-	-	-	-	-	-	-	-	-		-
Grants	-	-	-	-	-	-	-	-	-	-	-	-	-	-		-
Receipts from fundraisingactivities	-	-	-	-	-	-	-	-	-	-	-	-	-	-		-
Gross tradingreceipts	14,376	-	-	-	-	-	-	-	-	-	14	14	14	14,376		17,843
Income from investments other than
land and buildings	-	-	-	-	-	-	-	-	-	-	-	-	-	-		-
Rents from land & buildings	-	-	-	-	-	-	-	-	-	-	-	-	-	-		-
Gross receipts from other charitable
activities	1,675	-	-	-	-	-	-	-	-	-	1	1	1	1,675		14,286
											-	-	-	-
*A1 Sub total*	A1 Sub total 39,467	-	-	-	-	-	-	-	-	-	39,467	39,467	39,467	39,467	39,467	54,962
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets - - - - - - Proceeds from sale of investments - - - - - - A2 Sub total - - - - - - Total receipts 39,467 - - - 39,467 54,962 A3 Payments ~~—	—~~
Expenses for fundraising activities	-	-	-	-	-	-	-	-	-	-	-	-	-	-		-
Gross trading payments	31,247	-	-	-	-	-	-	-	-	-				31,247	247	41,804
Investment management costs	-	-	-	-	-	-	-	-	-	-	-	-	-	-		-
Payments relating directly to charitable	Payments relating directly to charitable
activities	2,040	-	-	-	-	-	-	-	-	-	2	2	2	2,040		10,786
Grants and donations	640	-	-	-	-	-	-	-	-	-				640		500
Governance costs:
	-	-	-	-	-	-	-	-	-	-	-	-	-	-		-
Audit / independent examination	-	-	-	-	-	-	-	-	-	-	-	-	-	-		-
Preparation of annual accounts	252	-	-	-	-	-	-	-	-	-	2	2	2	252		252
Legal costs	-	-	-	-	-	-	-	-	-	-	-	-	-	-		-
Other	Other4,280	-	-	-	-	-	-	-	-	-	4	4	4	4,280		3,467
											-	-	-	-
**A3 Sub total **	38,459	-	-	-	-	-	-	-	-	-	38,459	38,459	38,459	38,459	38,459	56,809
A4 Payments relating to asset and
investment movements
Purchases of fixed assets 159 - - - 159 - Purchase of investments - - - - - - A4 Sub total 159 - - - 159 - Total payments 38,618 - - - 38,618 56,809 ~~—__====~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	849 - - - 849 1,847) ( - 849 - - - 849 1,847) ( ~~======~~

Appendix 2 - Receipts & Payments AccountsR&P Accounts

July 2025

APPENDIX 2

Dunfermline Choral Union

SC032534

Section B Statement of balances

Details	Unrestricted funds to nearest £ 17,516 849	Restricted funds to nearest £ - -	Expendable 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			-	-	17,516	19,362
Surplus / (deficit) shown on receipts and payments account			-	-	849	1,846) (
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	18,365	-	-	-	18,365	17,516
	-	-	- Fund to which	- asset belongs	-	0
					Market valuation to nearest £	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 £
GiftAidDebtor					45	45
Staging					500	500
Piano, stool& cover					1,500	1,500
Music Scores				- 6,500	500	7,000
Piano Stool				159	159




Details			Total Fund to which l	- 6,341	2,704	9,045
				iability relates	Amount due to nearest £	Last year to nearest £





Details			Fund to which l	Total iability relates	-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature			Print Name	Total	-	-
						Date of approval

Appendix 2 - Receipts & Payments Accounts / Statement of balances

July 2025

APPENDIX 2

Dunfermline Choral Union

SC032534

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Type of activity or project supported	Type of activity or project supported	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)
Authority under which paid			£






If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)		this box
	Nature of transaction	Number of trustees	£





Nature of relationship		Transaction amount (£)	Balance outstanding at period end (£)

Appendix 2 - Receipts & Payments Accounts / Notes

July 2025

Dunfermline Choral Union

SC032534

Additional analysis (1)

Analysis of receipts and payments

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 £
Membershipsubscriptions	18,431	-	-	-	18,431	18,833
Other Donations	2,181	-	-	-	2,181	901
Gift Aid	2,805	-	-	-	2,805	3,100
					-
Total 2 Grants	23,417	-	-	-	23,417	22,834
	- 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 £
Bonus Ball	-	-	-	-	-	1,723
150 Dinner event	-	-	-	-	-	2,620
June Exams	-	-	-	-	-	250
Resident Weekend	1,675	-	-	-	1,675	9,693
					-
					-
					-
					-
Total	1,675	-	-	-	1,675	14,286
	-	-	-	-	-	reference error

4 Payments relating directly to 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 £
Accomodation	2,040	-	-	-	2,040	10,256
Bonus Ball	-	-	-	-	-	530
Professional Fees	-	-	-	-	-	-
Hall Hire	-	-	-	-	-	-
Music Hire	-	-	-	-	-	-
Printing, postage & stationery	-	-	-	-	-	-
Website & advertising	-	-	-	-	-	-
Music Purchases	-	-	-	-	-	-
Donations	-	-	-	-	-	-
Sundries	-	-	-	-	-	-
Insurance & subscription	-	-	-	-	-	-
Total	2,040	-	-	-	2,040	10,786
	-	-	-	-	-	-

Appendix 2 - Receipts & Payments AccountsAdditional notes (1)

July 2025

SC032534

Additional analysis (2)

5 Breakdown of unrestricted funds

Unrestricted Funds

Receipts					Total unrestricted funds	Total unrestricted funds last period
Donations	23,417	-	-	-	23,417	22,834
Legacies	-	-	-	-	-	-
Grants	-	-	-	-	-	-
Receiptsfrom fundraising activities	-	-	-	-	-	-
Grosstradingreceipts	14,376	-	-	-	14,376	17,843
Income from investments other than land and buildings	-	-	-	-	-	-
Rentsfrom land & buildings	-	-	-	-	-	-
Gross receipts from other charitable activities	1,675	-	-	-	1,675	14,286
*Sub total* Receipts from asset & investment sales	39,467	-	-	-	39,467	54,962
					-
Proceedsfromsale of fixed assets	-	-	-	-	-	-
Proceeds from sale of investments	-	-	-	-	-	-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	39,467	-	-	-	39,467	54,962
					-
Expenses for fundraisingactivities	-	-	-	-	-	-
Gross trading payments	31,247	-	-	-	31,247	41,804
Investment management costs	-	-	-	-	-	-
Payments relatingdirectlyto charitable activities	2,040	-	-	-	2,040	10,786
Grants and donations	640	-	-	-	640	500
Governance costs:	-	-	-	-	-	-
Audit / independent examination	-	-	-	-	-	-
Preparation of annual accounts	252	-	-	-	252	252
Legal costs	-	-	-	-	-	-
Other	4,280	-	-	-	4,280	3,467
					-
*Sub total* Payments relating to asset and investment movements	38,459	-	-	-	38,459	56,809
					-
Purchases of fixed assets	159	-	-	-	159	-
Purchase of investments	-	-	-	-	-	-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	159	-	-	-	159	-
					-
	38,618	-	-	-	38,618	56,809
					-
	849	-	-	-	849	1,847) (

					-

	849	-	-	-	849	1,847) (
					-

Nature and purpose of funds

Appendix 2 - Receipts & Payments AccountsAdditional notes (2)

July 2025

APPENDIX 2

Dunfermline Choral Union

SC032534

Additional analysis (3)

6 Breakdown of restricted funds

Receipts					Total restricted funds	Total restricted funds last period
Donations Legacies Grants Receiptsfrom fundraising activities Grosstradingreceipts Incomefrom investments other than land and buildings Rentsfrom land & buildings Gross receipts from other charitable activities	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-
					-
Proceedsfromsale of fixed assets Proceeds from sale of investments	-	-	-	-	-	-
	-	-	-	-	-	-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					-
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	-	-	-	-	-	-
					-
Purchases of fixed assets Purchase of investments	-	-	-	-	-	-
	-	-	-	-	-	-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					-
Nature andpurpose of funds

Appendix 2 - Receipts & Payments AccountsAdditional notes (3)

July 2025

APPENDIX 3 ’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of Dunfermline Choral Union

Report to the trustees/members of	Independent examiners report on the accounts Charity name Dunfermline Choral Union
Registered charity	SC062534
number
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	01 08 2024 to 31 07 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	My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement	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 viewgiven bythe accounts.
Independent examiner’s	In the course of my examination, no matter has come to my attention [other than that
statement	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: 11.11.2025

Name:
Relevant professional
qualification(s) or body	FCCA – Association of Chartered Certified Accountants
(if any):
Address:	Eden Fyfe Accounts Limited
	H5 Newark Road South
	Glenrothes
	Fife KY7 4NS

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