## **THE GLASGOW SCHOOL OF ART CHOIR**
A Scottish Charitable Incorporated Organisation
Report of the Trustees and Accounts For The Year Ended 31 March 2025
Charity Registration Number: SC046420
2
## **THE GLASGOW SCHOOL OF ART CHOIR REPORT OF THE TRUSTEES AND ACCOUNTS For the year ended 31 March 2025**
||**Page**|
|---|---|
|Report of the Trustees|3|
|Independent Examiner’s Report|7|
|Statement of Payments and Receipts|8|
|Statement of Balances|9|
|Notes to the Accounts|10|
3
## **THE GLASGOW SCHOOL OF ART CHOIR REPORT OF THE TRUSTEES for the year ended 31 March 2025**
The Trustees of the Glasgow School of Art Choir (‘the Choir’) present their report and the financial statements of the charity for the year ended 31 March 2025 together with the Independent Examiner’s Report.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity Number**
SC046420
## **Principal Office:**
c/o The Glasgow School of Art 167 Renfrew St Glasgow G3 6RQ
## **Trustees**
The Trustees who served during the year were as follows:
## **Independent Examiner**
4
**THE GLASGOW SCHOOL OF ART CHOIR REPORT OF THE TRUSTEES for the year ended 31 March 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Constitution**
The Choir is a Scottish Charitable Incorporated Organisation (a SCIO). It was first registered as a SCIO on 16 March 2016. Prior to that date it had been an unincorporated association. It is governed by its constitution, which was adopted on 16 March 2016.
## **Trustee recruitment and appointment**
The Trustees constitute the board that is responsible for the management of the Choir. The board meets at least every three months and during the period there were four meetings. The board may appoint any person to be a Trustee by way of a resolution passed by majority vote. There must be a minimum of three and a maximum of nine Trustees. A Trustee may retire at any time by giving notice in writing.
There were no changes in trustees in the period but during the following period Jamie Sansbury resigned as a trustee and chair of the board, but remains as the organisation’s Musical Director. Amanda MacLeod (previously Secretary) was appointed Chair of the Board by unanimous agreement of the remaining trustees.
## **OBJECTIVES AND ACTIVITIES**
## **Charitable purpose**
The charity’s purpose is to encourage, develop and support choral singing and musicianship to the highest standards within individuals and across the cultural life of Scotland and beyond, at all levels. In addition, the charity seeks to increase availability and accessibility of music through public performance and commissioning of new work.
## **Main activities**
The charity’s main activities relate to the organisation, promotion and management of concerts, and developing the individuals within the Choir musically. In addition, the Choir commissions new works from leading composers for the ensemble to premiere and perform. The Choir is a non-auditioned ensemble for all abilities, open to students, staff and alumni of The Glasgow School of Art but also to participants with no direct affiliation.
The Choir aims to meet on a weekly basis and in normal circumstances undertakes a residential weekend each year. The Choir generally delivers two main performances in the Spring and at Christmas.
## **Review of performance and achievement**
During the period the Choir completed the last of the Composeher liabilities by posting a copy of the Composeher CD to all choral groups registered with Making Music.
The Choir undertook a new recording within the period – the world premiere of ‘When You Go’ – for release in the next period.
.
5
**THE GLASGOW SCHOOL OF ART CHOIR REPORT OF THE TRUSTEES for the year ended 31 March 2025**
## **Review of performance and achievements (continued)**
The Choir resumed its annual residential weekend which was on hiatus following the closure of our regular accommodation as a result of the pandemic. Around 70 members attended and the event has been planned for the next period, reinstated annually.
During the period the Choir launched a crowdfunder campaign to commission a new 30-minute work for the ensemble’s 15[th] anniversary. The campaign successfully raised £20,313, including £9,750 of match funding from Creative Scotland. The funds from the campaign will arrive with the ensemble during the next period.
## **Financial review**
The result for the year was a deficit of £2,814 (2024: surplus £5,292). The deficit reflects the costs incurred to produce the Composher CD , funding for which had been received in the prior year.
Income includes historic gift aid being claimed from HMRC on members’ fees. This is will now be reclaimed twice yearly as part of each term.
Membership levels continue to be stable, with the Choir consisting of approximately 140 singers. Membership fees of £25,936 are included in Receipts from Charitable Activities.
At the year end the Choir remained in a stable and strong financial position.
## **Plans for future period**
The ensemble’s regular concerts will be taking place throughout the next period, and will include performances of ‘When You Go’, in addition to other works by Harry Baines, with whom the choir now has a developing professional relationship.
The residential weekend will take place in November with around 85 members attending this time.
The ensemble will receive the funds from the anniversary crowdfunder and will sign contractual agreements with the composer and lyricist, with lyrics due to be delivered during the next period, and music delivered by May 2026.
The ensemble will be commissioning a composer to create a new festive work for the 2025 Christmas concert. Composer and text unknown at the end of this period.
## **Reserves policy**
The Trustees have a policy of maintaining reserves at a level sufficient to support the normal activities of the Choir after taking into account the exernal environment for the arts and arts funding. The Trustees review the policy on a regular basis.
6
## **THE GLASGOW SCHOOL OF ART CHOIR REPORT OF THE TRUSTEES for the year ended 31 March 2025**
## **Reserves policy (continued)**
The current level (£4,000) covers the ensemble’s activities for a 6-month period, which allows the choir to reach the next of the twice-yearly concerts which generate net income for the ensemble. As previously, projects and commissions are required to be fully funded before any binding commitment can be given. Unrestricted reserves at the year end were £18,309.
THE GLASGOW SCHOOL OF ART CHOIR
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
GLASGOW SCHOOL OF ART CHOIR
For the year ended 31 March 2025
I report on the accounts for the year ended 31 March 2025 set out on pages 8 to 11.
Respective responsibilities of Trustees and examiner
The 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 (Scotlandl Regulations 2006. The Trustees
consider that the audrt requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my
responsibilityto examine the accounts as required under section 44(11 Ic) of the Act and to state whether
particular matters have come to my attention.
Basls of the Independent examlner's report
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 audrt and, consequently, I do not express an audit
opinion on the accounts.
In the course of my examination, no matter has come to my attention:
al 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
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006
Accounts Regulations
have not been met, or
bl to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
th
Date: 15 November 2025
8
## **THE GLASGOW SCHOOL OF ART CHOIR STATEMENT OF RECEIPTS AND PAYMENTS For the year ended 31 March 2025**
|**Note**
**RECEIPTS**
Donations
4
Grants
4
Receipts from fundraising activities
Receipts from other charitable activities
**TOTAL RECEIPTS**
**PAYMENTS**
Expenses for fundraising activities
Cost of charitable activities
5
**TOTAL PAYMENTS**
**NET RECEIPTS (PAYMENTS)**
**Transfers to/(from) funds**
**SURPLUS/ (DEFICIT) for the period**|**2025**
**2025**
**2025**
**2024**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**Total**
**Funds**
**£**
**£**
**£**
**£**
1,068
-
1,068
7,082
-
-
-
-
9,993
-
9,993
48
31,099
-
31,099
21,701|
|---|---|
||42,160
-
42,160
28,831
955
-
955
348
41,184
2,835
44,018
23,191|
||42,139
2,835
44,974
23,539|
||21
(2,835)
(2,814)
5,292
-
-
-
|
||21
(2,835)
(2,814)
5,292|
**For and on behalf of the Trustees**
**Date: 15[th] November 2025**
9
## **THE GLASGOW SCHOOL OF ART CHOIR STATEMENT OF BALANCES For the year ended 31 March 2025**
|2025
2024
**CASH FUNDS**
Unrestricted
Funds
Restricted
Funds
£
£
**Opening cash & bank balances**
18,288
3,135
Surplus/(Deficit) for the year
21
(2,835)
Transfers to/ (from) funds
-
-
**Closing cash & bank balances**
18,309
300
Bank current account
Cash
**TRANSFERS BETWEEN FUNDS**
Reallocation from restricted to unrestricted funds:
**OTHER ASSETS – UNRESTRICTED**
Piano
Keyboards|2025
2024
Unrestricted
Funds
Restricted
Funds
£
£
18,288
3,135
21
(2,835)
-
-||2025
2024
Total
Funds
Total
Funds
£
£
21,423
16,131
(2,814)
5,292
-
-|
|---|---|---|---|
||18,309
300||18,609
21,423|
||||2025
2024
£
£
18,609
21,423
-
-|
||||18,609
21,423|
||||2025
2024
£
£
-
-|
||||-
-|
||||2025
2024
£
£
175
175
100
100|
||||275
275|
Other assets have been revalued to their current market value at the year end
## **LIABILITIES**
As at 31 March 2025 the Choir had liabilities of £ Nil (2024: £2,268).
10
**THE GLASGOW SCHOOL OF ART CHOIR NOTES TO THE ACCOUNTS For the year ended 31 March 2025**
## **1 Basis of accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity was registered as an SCIO on 16 March 2016.
## **2 Nature and purpose of funds**
Unrestricted funds are those that may be used at the discretion of the Trustees in furtherance of the objects of the charity. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. There were no restricted funds received in the year (2024 £4,988)
## **3 Related party transactions**
The charity has an insurance policy which includes Trustee Indemnity Insurance for its Trustees. The Chair did not receive any remuneration during the year but was reimbursed travel expenses in accordance with HMRC guidelines totalling £3,115 (2024: £2,230) in his capacity as Musical Director. No remuneration was paid to any other Trustees or connected persons.
## **4 Donations and grants**
|Composeher: Creative Scotland
Composeher: Conundrum Trust
Composeher: individual donors
Donations
Grants|2025
2025
2025
2024
Unrestricted
Restricted
Total
Total
Funds
Funds
£
£
£
£
-
-
-
1,272
-
-
-
4,988
-
-
-
822
-
-
-
-
1,068
-
1,068
-|
|---|---|
||1,068
-
1,068
7,082|
11
## **THE GLASGOW SCHOOL OF ART CHOIR NOTES TO THE ACCOUNTS For the year ended 31 March 2025**
## **5 Cost of charitable activities**
|Commission of work
Composeher project
Provision of music & rehearsal link
Rehearsal costs
Residential weekend
IT & website
Insurance
Other|2025
2025
2025
2024
Unrestricted
Restricted
Total
Total
£
£
£
£
2,900
-
2,900
2,400
8,482
2,835
11,317
10,292
2,081
-
2,081
897
11,068
-
11,068
8,450
12,806
-
12,806
-
466
466
797
337
-
337
355
3,044
-
3,044|
|---|---|
||41,184
2,835
44,019
23,191|
**Date: 15[th] November 2025**