## **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|
- 1 -
## **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
- 2 -
## **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.
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## 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:
**----- Start of picture text -----**
Qo. os \4
Avril Taylor ~ ;
Trustee and Chair Date: 2/ [oj /2026
**----- End of picture text -----**
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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
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: 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
- 5 -
## **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|
|---|---|---|---|---|
- 6 -
## 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**
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## **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.
- 9 -
## **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.
- 10 -