Charity registration number 1163229
Company registration number 08997867 (England and Wales)
THE BAR CHORAL SOCIETY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
THE BAR CHORAL SOCIETY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms K Lumsdon KC
Mr S M Ritchie KC
Mr R Tam KC
Ms A Savage KC
Ms H Jones
Mr J Trinklein
Ms J A MacLeod
Mr A James
(Appointed 31 July 2023)
Charity number
1163229
Company number
08997867
Registered office
Wilmington House
High Street
East Grinstead
West Sussex
RH19 3AU
Independent examiner
Place Campbell
Wilmington House
High Street
East Grinstead
West Sussex
RH19 3AU
THE BAR CHORAL SOCIETY
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 11
THE BAR CHORAL SOCIETY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 APRIL 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 30 April 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's memorandum and articles of association, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

Objectives and activities

 

The charity's objects are:

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

 

The Bar Choral Society’s Summer Concert took place on Tuesday 20th June 2023 at 7pm in Temple Church. The programme included Leonard Bernstein’s “Chichester Psalms” and John Rutter’s “Feel the Spirit.

The choir were joined by Mezzo-Soprano, Catherine Backhouse and Treble soloist Thomas Cousins alongside Sally Pryce – harp and Rachel Gledhill – percussion.

The Choir was accompanied at this concert by organist, Matthew Jorysz, Assistant Organist at Westminster Abbey, whose spectacular playing was heard at the Coronation of Their Majesties King Charles III and Queen Camilla.

As part of the concert programme, Matthew reprised Iain Farrington’s dazzling organ piece “Voices of the World” – a work specially commissioned for the Coronation Service.

The Society continued to meet and rehearse throughout the autumn session and in advance of its Winter Concert on Monday 11th December at which the choir performed, for the first time, “Messiah” by George Frideric Handel. Temple Church was sold out. Under the baton of Music Director, Greg Morris, the choir were delighted to be joined at the concert by soloists Augusta Hebbert, soprano; Jessica Gillingwater, mezzo-soprano; Nicholas Mulroy, tenor; baritone, Gareth Brynmor John and The Temple Players. This concert was generously supported by the Society’s sponsor, Y Tree. Y Tree will continue to sponsor the choir throughout the calendar year 2024 – a year which marks the Society’s 10th Anniversary.

 

On the 24th of April 2024, the choir sang the Service of Evensong in Temple Church. This was a special Service to mark both St. George’s Day on the 23rd of April and the life of Shakespeare. As part of the Service, the choir sang Charles Wood’s “Magnificat and Nunc Dimittis in D” as well as Gerald Finzi’s Anthem “God is Gone Up”.

THE BAR CHORAL SOCIETY
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 APRIL 2024
- 2 -

Post year-end events

 

On Friday 21st June 2024, The Bar Choral Society formally launched the celebrations for its 10th Birthday with a performance of Puccini’s gloriously operatic Messa di Gloria and Mendelssohn’s much admired Psalm 42 "Wie der Hirsch schreit nach frischem Wasser, so schreit meine Seele, Gott, zu Dir" at the newly named Sinfonia Smith Square. 

 

The year of celebrations came to a fitting climax with the Autumn concert on 19th November 2024 in Temple Church when the Bar Choral Society was joined by one of the UK’s most notable opera singers – Jennifer Johnston – a former member of the Bar (practising from 1 Crown Office Row). The concert programme included works by Parry, Haydn, Finzi and Purcell as well as the World Premiere of a new work especially commissioned by the Society from acclaimed composer, Cecilia McDowall. This concert was generously supported by Y Tree and also Fountain Court Chambers.

 

A fuller report of these two events will appear in the report for the 2024-2025 financial year.

Financial review

 

The Choir has been fortunate to have support and donations during the course of the year from a number of named and anonymous individuals.

 

The financial position of the charity is as stated in the accounts and as reflected in the transactions and activities set out in this report.

 

Finally, it is the policy of the charity to maintain adequate cash reserves at the Bank to ensure that all day-to-day liabilities of the Society can be met.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

 

The charity is a company limited by guarantee.

 

The Trustees, who are also the directors for the purpose of company law, and who served during the year were:

 

Ms K Lumsdon KC
Mr S M Ritchie KC
Mr R Tam KC
Ms A Savage KC
Ms H Jones
Mr J Trinklein
Ms J A MacLeod
The Rt. Hon. Lady Justice Carr DBE
(Resigned 31 July 2023)
Mr A James
(Appointed 31 July 2023)
THE BAR CHORAL SOCIETY
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 APRIL 2024
- 3 -

 

In July 2023 Stuart Ritchie KC announced to trustees that he would be retiring as Chair of the Board and as a trustee and director at the 2025 AGM. Pursuant to Articles 8 and 19 of the Articles of Association, on 18 March 2024 the trustees decided to appoint Amanda Savage KC as the next Chair for an initial term of 5 years commencing immediately following the 2025 AGM, renewable for one further term of up to 5 years (subject to Amanda being willing to stand and to the agreement of the trustees serving at the time of renewal).

 

The trustees have been recruited and appointed to provide a range of skills and experience. It is intended that further appointments are made with this objective in mind. Incoming trustees are provided with information to enable them to understand the objectives, operation and finances of the trust.

 

The trustees meet regularly to discuss and agree forthcoming programmes of events, fundraising activities and the charities finances. Further administration has been provided by an employee of one of the trustees at no cost to the trust.

 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' report was approved by the Board of Trustees.

Mr S M Ritchie KC
Trustee
Dated: 16 January 2025
THE BAR CHORAL SOCIETY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE BAR CHORAL SOCIETY
- 4 -

I report to the trustees on my examination of the financial statements of The Bar Choral Society (the charity) for the year ended 30 April 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Place Campbell
Dated: 17 January 2025
THE BAR CHORAL SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2024
- 5 -
Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
Income from:
Donations and legacies
3
14,765
14,390
Charitable activities
4
7,124
2,966
Total income
21,889
17,356
Expenditure on:
Raising funds
5
70
10
Charitable activities
6
29,379
20,820
Total expenditure
29,449
20,830
Net expenditure and movement in funds
(7,560)
(3,474)
Reconciliation of funds:
Fund balances at 1 May 2023
8,322
11,796
Fund balances at 30 April 2024
762
8,322

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE BAR CHORAL SOCIETY
BALANCE SHEET
AS AT
30 APRIL 2024
30 April 2024
- 6 -
2024
2023
Notes
£
£
£
£
Current assets
Cash at bank and in hand
7,762
8,322
Creditors: amounts falling due within one year
11
(7,000)
-
Net current assets
762
8,322
Net assets excluding pension liability
762
8,322
The funds of the charity
Unrestricted funds
762
8,322
762
8,322

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 April 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 16 January 2025
Mr S M Ritchie KC
Trustee
Company registration number 08997867 (England and Wales)
THE BAR CHORAL SOCIETY
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
- 7 -
1
Accounting policies
Charity information

The Bar Choral Society is a private company limited by guarantee incorporated in England and Wales. The registered office is Wilmington House, High Street, East Grinstead, West Sussex, RH19 3AU.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
Resources expended
THE BAR CHORAL SOCIETY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 8 -

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

THE BAR CHORAL SOCIETY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 9 -
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Donations and gifts
14,765
14,390
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Concert ticket and programme sales

Concert ticket and programme sales

7,124
2,966
5
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Fundraising and publicity

Costs of generating donations and legacies

70
10
THE BAR CHORAL SOCIETY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 10 -
6
Charitable activities
2024
2023
£
£

Concert costs

29,195
20,546
Governance costs
184
274
29,379
20,820
7
Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, and none of them were reimbursed any travelling expenses (2023- none were reimbursed £nil).

8
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Total
-
0
-
0
There were no employees whose annual remuneration was more than £60,000.
9
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10
Loans and overdrafts
2024
2023
£
£
Loans from related parties
7,000
-
Payable within one year
7,000
-
11
Creditors: amounts falling due within one year
2024
2023
£
£
Borrowings
7,000
-
THE BAR CHORAL SOCIETY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 11 -
12
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 May 2023
Incoming resources
Resources expended
At 30 April 2024
£
£
£
£
General funds
8,322
21,889
(29,449)
762
Previous year:
At 1 May 2022
Incoming resources
Resources expended
At 30 April 2023
£
£
£
£
General funds
11,796
17,356
(20,830)
8,322
13
Related party transactions
Transactions with related parties

During the year the charity entered into the following transactions with related parties:

S Ritchie (trustee and director) made an interest-free loan to the charity reported in Note 10.

 

The following amounts were outstanding at the reporting end date:

 

 

Amounts owed to related parties
2024
2023
£
£
Key management personnel
7,000
-
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