2025-07-31-accounts - The Mackintosh Choir

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The Mackintosh Choir

Trustees’ Annual Report and Accounts For the Year Ended

31 July 2025

The Mackintosh Choir

Trustees’ Annual Report and Accounts For the Year Ended 31 July 2025

*Contents*	*Page*
Trustees’ Annual Report	2 - 4
including Reference & Administrative Information
Report of the Independent Examiner	5
Receipts & Payments Account	6
Statement of Balances	7
Notes to the Accounts	8 - 10

The Mackintosh Choir

Trustees’ Annual Report For the Year Ended 31 July 2025

The Trustees are pleased to present their report and the accounts for the year ended 31 July 2025.

Reference & Administrative Information

Principal Address: St John’s-Renfield Church 22 Beaconsfield Road Kelvindale Glasgow G12 0NY Scottish Charity Number: SC049999

Trustees

The following are serving as trustees at the date of this report:

Avril Taylor Chair Alison Short Secretary Celia Richardson Treasurer Eunice Lancaster Linda Nicholl Zsolt Szarka Monica Spence

The following also served as trustees during the financial year:

Sylvia Rossi Resigned 23 October 2024 Musical Director Au Arias Patron Sir John Rutter CBE

Independent examiner:

Paul M Clelland CA Paul Clelland Accountancy 74 Norse Road Glasgow G14 9EF

The Mackintosh Choir Trustees’ Annual Report (continued)

Structure, Governance and Management

The Mackintosh Choir is a Scottish Charitable Incorporated Organisation (SCIO). Its activities are governed by its constitution, most recently revised in October 2019, and regulated by the Office of the Scottish Charity Regulator (OSCR).

The trustees, who meet regularly throughout the year, control the activities of the charity. Trustees are appointed from among the membership and can serve for up to a maximum of 7 years.

Objectives & Activities

The objects of The Mackintosh Choir are to advance, improve, develop and maintain public education in, and appreciation of, the art and science of music in all its aspects by any means the trustees see fit, including through the presentation of public concerts and recitals.

The charity operates a community choir, based in north-west Glasgow, under the musical direction of Au Arias.

Achievements and performance

The choir performed two concerts, a Christmas one in December 2024 and a summer one in June 2025.

The December concert is a traditional carol concert and we raised £580 for the Lodging House Mission which is a charity that our venue (St John’s-Renfield Church) supports.

The June concert saw the choir tackle its most difficult piece to date: Cherubini’s Requiem Mass in C Minor. This was a huge achievement for a community choir and indicates the development of the choir’s ability, which is one of our Charity aims. It was well received by our audience.

As the Cherubini Requiem is not often performed, we were expanding the musical experience of our audience, another one of our aims.

The Mackintosh Choir

Trustees’ Annual Report (continued)

Financial Review

Details of receipts and payments during the year are shown on page 6. The charity generated £25,257 in income through concerts and other charitable activities (including membership subscriptions) during the year (2024: £20,700). Donation, fundraising and other income amounted to £1,155 (2024: £3,685).

Payments of £24,160 (2024: £25,352) were made in furtherance of the charity’s objectives.

There were net receipts of £2,252 during the year (2024: net payments of £967). Balances carried forward consist of £14,706, all held in the charity’s unrestricted general fund. This represents the charity's free reserves.

Reserves Policy

The Trustees aim to hold free reserves at a level sufficient to cover the cost of one concert and all musicians’ fees for rehearsals for the concert. This amounts to approximately £8,000. This target is being achieved and the Trustees are content with the level of reserves held.

Trustee Remuneration and Expenses

Deiails of trustee remuneration and expenses are provided in Note 9 to the accounts.

Approved by the Trustees and signed on their behalf:

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Report of the Independent Examiner To the Trustees of The Mackintosh Choir

I report on the accounts of The Mackintosh Choir (the charity) for the year ended 31 July 2025, which are set out on pages 6 to 10.

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) Act 2005 (the 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 2005 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 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

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

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:

Date: 23[rd] January 2026

Paul M Clelland CA

Member of the Institute of Chartered Accountants of Scotland

Paul Clelland Accountancy 74 Norse Road Glasgow G14 9EF

The Mackintosh Choir Receipts & Payments Account for the year ended 31 July 2025

Receipts Note Donations 3 Grants 4 Receipts from fundraising activities 5 Gross trading receipts 6 Income from charitable activities 7 Investment income: bank interest *Total Receipts* Payments Fundraising costs: 50/50 raffle prize money Payments relating to charitable activities: Professional fees Hall rent Training / CDs Sheet music Concert expenditure 6 Refreshments Equipment / repairs General expenses 8 Gifts Grants & donations: Third party donations Governance and administrative costs: Insurance *Total Payments* Net receipts / (payments) in year Transfers to / (from) funds Surplus / (deficit) for the year Balance brought forward Balance carried forward	Unrestricted Funds £ 83 - 492 8,624 16,633 - 25,832 - 10,470 1,935 2,717 2,004 5,454 - - 344 188 - 468 23,580 2,252 - 2,252 12,454 14,706	Restricted Funds £ 580 - - - - 580 - - - - - - - - - - 580 - 580 - - - - -	Total Funds 2025 £ 663 - 492 8,624 16,633 - 26,412 - 10,470 1,935 2,717 2,004 5,454 - - 344 188 580 468 24,160 2,252 - 2,252 12,454 14,706	Total Funds 2024 Restated £ 1,310 1,695 670 7,875 12,825 10 24,385 175 8,620 1,790 3,694 801 9,140 34 38 102 30 605 323 25,352 (967) - (967) 13,421 12,454

The Mackintosh Choir Statement of Balances as at 31 July 2025

		Unrestricted	Restricted	TotalFunds	TotalFunds
		Funds	Funds	2025	2024
					Restated
	Note	£	£	£	£
Cash funds
Opening bank&cash balances		12,454	-	12,454	13,421
Surplus / (deficit) fortheyear		2,252	-	2,252	(967)
Closing bank&cash balances	2	14,706	-	14,706	12,454
Liabilities			Fund
Accruedexpenditure			General	400	-

Approved by the trustees and signed on their behalf:

el -. a) & \ow Name: Wey Tay aK. Trustee

Date: 2/ / oj l2026

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The Mackintosh Choir Year Ended 31 July 2025 Notes to the Accounts

1. Accounting Policies

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).

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. The trustees maintain a single unrestricted fund for the day-to-day running 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.

2. Movements in funds

Unrestricted Funds General fund Restricted Funds Third party collections *Total restricted funds* Total funds	Balance at 1.8.24 Restated 12,454 - - 12,454	Receipts 25,832 580 580 26,412	Payments (23,580) (580) (580) (24,160)	Transfers - - - -	Balance at 31.7.25 14,706 - - 14,706

Notes on funds:

Third party collections: this fund represents the collection taken at the Christmas concert each year. In 2024, this was in aid of Lodging House Mission in Glasgow. The collection was passed on in full to that charity during the year.

3. Donations

General donations: copper jar General donations: other Donations for third parties Total donations Grants National Lottery_for Tango Mass Premiere_ Total grants	Unrestricted Funds £ 83 - - 83 £ - -	Restricted Funds £ - - 580 580 £ - -	Total Funds 2025 £ 83 - 580 663 £ - -	Total Funds 2024 Restated £ 95 610 605 1,310 £ 1,695 1,695

4. Grants

The Mackintosh Choir Notes to the Accounts (continued)

5. Receipts from fundraising activities

Hampers 50/50 raffle Total receipts from fundraising activities 6. Concert Income and Expenditure Gross trading receipts - concert income Ticket sales Programmes Total gross trading receipts Concert expenditure Professional fees - musicians Hall hire Adverts / programmes Sound engineer Concert recording Other costs Concerts: net receipts / (payments) 7. Income from Charitable Activities Subscriptions Training / CDs Sheet music: Sheet music contributions Hire of sheet music: Anstruther Refreshments: Jam / chutney sales Other Sale of folders & flowers Total income from charitable activities 8. General expenses Purchase of folders & flowers Web hosting Total general expenses	Unrestricted Funds £ 492 - 492 £ 8,370 254 8,624 2,230 500 1,000 1,724 - - 5,454 3,170 £ 13,594 1,292 34 400 735 424 154 16,633 £ 156 188 344	Restricted Funds £ - - - £ - - - - - - - - - - - £ - - £ - - -	Total Funds 2025 £ 492 - 492 £ 8,370 254 8,624 2,230 500 1,000 1,724 - - 5,454 3,170 £ 13,594 1,292 34 400 735 424 154 16,633 £ 156 188 344	Total Funds 2024 £ Restated 320 350 670 £ 7,255 620 7,875 4,181 520 927 1,860 1,470 182 9,140 (1,265) £ 10,742 1,314 - - - 701 68 12,825 £ 68 34 102

9. Trustee Remuneration and Expenses

No remuneration or expenses were paid to any trustees or related parties during the current or previous year.

The Mackintosh Choir Notes to the Accounts (continued)

10. Restatement of prior year figures

The prior year accounts included a figure of £689 in receipts which was a transfer from the charity's savings account into their current account in the year. As such, this balance ought to have been shown as part of the charity's bank & cash balances at the start of the financial year rather than within receipts during the year. Prior year receipts have been adjusted to remove this figure of £689 and include £10 of bank interest earned on the savings account in the year prior to the transfer being made. The brought forward balance as at 1/8/23 has been adjusted upwards by £679, which was the balance on the savings account at that date.

Other amounts within receipts in the prior year have been reallocated between accounts headings to more accurately reflect the nature of the income.

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