Charity Registration No. NIC108904
Company Registration No. NI645388 (Northern Ireland)
CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
CONTENTS
Page
Charity information
1
Trustees' report
2 - 6
Independent examiner's report
7
Statement of financial activities
8
Balance sheet
9
Notes to the financial statements
10 - 17
CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
- 1 -
Trustees
Philip Gilliland (Chairperson)
Tessa Breslin
Donal Doherty
Colm Rainey
Grainne Stevenson
Joy Tennis
Martin White
Charity number
NIC108904
Company number
NI645388
Registered office
Holywell DCCP
10-14 Bishop Street
Derry
BT48 6PW
Independent examiner
Moore (NI) LLP
21/23 Clarendon Street
Derry/Londonderry
BT48 7EP
Bankers
Danske Bank
Donegall Square West
Belfast
BT1 6JS
Bank of Ireland
Upper Main Street
Letterkenny
Donegal
F92Y DE5
Solicitors
Caldwell Robinson
Artillery Chambers
10/12 Artillery Street
Derry
BT48 6RG
CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE PERIOD ENDED 31 MARCH 2025
- 2 -

The trustees present their annual report and financial statements for the period ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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)".

Objectives and activities

The City of Derry International Choir Festival Limited is a not for profit organisation. The charity promotes the public performance of classical music, in particular through annual festival - the City of Derry International Choral Festival that celebrates music making by choirs and involves local, national and international participants in concerts, competitions, workshops and community performances across the city of Derry.

F irst held in 2013, the City of Derry International Choir Festival is now established as a major event in the musical life of Northern Ireland and as the only international choir festival of its kind in the UK. Conceived as a joyous celebration of all that choral singing has to offer, its activities include concerts by world-renowned vocal groups, competitions for choirs, workshops and educational events for singers and conductors, and community concerts and choral trails in landmark locations across Derry and the surrounding area.

The festival welcomes more than 8 0 choirs each year and recent festivals have welcomed groups from Belarus, Colombia, the Czech Republic, Denmark, England, Estonia, Finland, Germany, Hungary, Iceland, Indonesia, Ireland, Italy, Latvia, Norway, the Philippines, Poland, Portugal, Scotland, Slovenia, Spain, Sweden and Wales. Choirs range from local and school groups to vocal ensembles, adult, community and gospel choirs. Internationally acclaimed professional groups featuring in our guest concerts have included The Sixteen, The King’s Singers, Tenebrae, The Real Group, VOCES8, SLIXS, the Swingle Singers, Humanophones and the Marian Consort. The inclusion of such outstanding artists is a benchmark of the event’s high artistic quality.

Mission:

We promote and develop choral music in a local, national and international context, driving excellence, community and audience engagement, and personal fulfilment through singing.

Vision:

To inspire by our work a love and appreciation for choral singing in present and future generations.

Values:

Excellence: we deliver the highest quality experience in everything we do

Integrity: we carry out all of our work with the greatest responsibility and accountability

Creativity: we instil our work with imagination and innovation

Collegiality: we ensure openness, trust and respect in all our working relationships

Diversity: we capitalise on the richness inherent in differences

In association with these events we promote educational programmes for schools and occasionally for advanced level students, programmes to encourage community music making and concert tours in Northern Ireland, across Ireland and in the UK.

The benefit that flows from our purpose is the promotion of enjoyment, better understanding and appreciation of the art and science of choral music in all its many forms, and including on occasion other musical forms that are related to or are also readily appreciated by audiences. We do this for the general public in Northern Ireland, involving the public as audience members or as active participants in music making.

We can evidence the benefits of our work through regular evaluation and audience survey of all our events, including qualitative analysis of audience and participant response, through photo, video and recorded documentation, peer review, and regular reporting through annual reports, audit and reports to funders. We can think of no obvious possibility of harm arising from our activities, which are subject to risk assessment, the necessary safety and protection policies and codes of conduct for staff and volunteers.

CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 3 -
Public benefit

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

Activities

The charity affirms its belief in and commitment to:

- establishing an annual, 5-day joyous celebration of choral music in a fun, encouraging atmosphere,

- promoting and developing choral music in the city of Derry, throughout its schools and on a national and international level,

- creating a welcoming, inclusive atmosphere for participation in choral activities in a competitive and non-competitive environment,

- encouraging and supporting a love of choral music and creating inspiring experiences for all involved,

- providing access to internationally renowned choirs and conductors,

- creating a platform for the composition and performance of new choral music,

- providing performance opportunities across a wide range of ages, encouraging the development of choral singing from primary age and above,

- providing performance opportunities for a wide range of musical styles, ensembles and nationalities,

- developing the standard of choral singing through high-quality training of choral directors,

- broadening participating choirs and audience's exposure to a wider range of choral music,

- creating international exchanges and links,

- establishing the festival on the international circuit of choral festivals,

- establishing a legacy.

The City of Derry International Choir Festival aims to invite high-quality choral groups who are enthusiastic about choral music and have a love for sharing performances, singing with others and learning from professional practitioners.

The festival aims to inspire choral ensembles to further their singing skills and take away a lasting impression of the city of Derry with a desire to return in the future and participate again.

Achievements and performance
Significant activities and achievements against objectives

The City of Derry International Choir Festival took place 23-27 October 2024, being the 12th edition since the first event held in 2013. The event was highly successful, attracting an audience of 21,147, welcoming 98 choirs (4,315 participants) and bringing 2,200+ bed nights to the city, with 82 events taking place in 37 venues across the city and region.

Our digital programme continued with the recording and broadcast of our Festival Forum event – Singing is for Everyone, which featured a panel of international guest speakers on the topics of singing and inclusion in the LGBTQ+ community, choir participation and disability, and choral communities that have come together through migration.

Highlights included:

- Opening Gala Concert with Festival Chorus and Ulster Orchestra, featuring Michael Tippet’s A Child of Our Time

- Guest concert by SLIXS that featured a Festival Youth Chorus made up of singers from 10 post-primary schools in Derry, Donegal and Belfast.

- A full programme of school, national and international competitions, with five international choirs from Ireland, Portugal, Spain and Wales competing for the international Oak Tree of Derry trophy, won by LORICA from Ireland.

- A non-competitive primary school day with 15 school choirs participating

- City-wide community programme with family workshops, community concerts and choral/sacred trails across the city

- Festival Forum – Singing is for Everyone! that discussed live issues of diversity, equality and inclusion in choral singing, with an international panel of contributors

- A conducting workshop, led by German choral director Georg Grün.

CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 4 -
Financial review

Total income for the period was £138,979, of which £79,073 was generated from grant funding, £31,138 was generated from sponsorship agreements, £24,171 generated from tickets, programmes and merchandising sales and £4,597 from donations.

Total expenditure was £123,718 all of which was spent on the delivery of the City of Derry International Music Festival programme of events.

The charity had a balance of total funds at the year-end of £11,847, of which £11,847 was unrestricted in nature.

Going concern

At the beginning of the year, there was a deficit in unrestricted funds in the amount of £10,878. The Trustees are implementing a strategy to eliminate the deficit in unrestricted reserves and return the charity to surplus over the next three financial years by i) reviewing the cost of its core programmes, ii) maximising income from current sources (tickets, competition entry fees, merchandising sales), and iii) diversifying income through its fundraising (trusts, corporates, donations). At the end of the year, the deficit has been addressed and there are no funds in deficit. Furthermore, the Trustees are committed to setting aside £15,000 per annum for the next two years to build a level of reserves in accordance with the charity's reserves policy.

Reserves policy

The Board of Trustees has examined the charity's requirements for reserves in light of the main risks to the organisation, and have determined that the main risk to the charity would be the loss of funding. Therefore, it is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to allow the charity to supplement funding secured and deliver the City of Derry International Choir Festival programme of events. Based on the funding sources of the charity, the Trustees consider an appropriate amount to hold in reserve would be £36,000. Free reserves as at 31st March 20 25 are £11,847. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.

The Trustees continue to strive to build a general level of reserves in accordance with their policy so that they will be able to continue the current activities of the charity.

Major risks

The Trustees are aware of the major risks to which the charity is exposed. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Internal control risks are minimised through the procedures for authorisation of all transactions and projects. Procedures are periodically reviewed to ensure that they continue to meet the needs of the charity. Procedures are also in place to ensure compliance with health and safety of staff, volunteers and clients. 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.

Plans for future periods

A thirteenth edition of the Festival is in preparation for 22 – 26 October 2025. The Festival will look to bring Ulster Orchestra to accompany the Festival Chorus on the opening night for a Night at the Opera, to produce high-calibre guest concerts with The Marian Consort and Humanophones, a full community programme, attract national choirs to a Choir of the Festival event and present an international choir competition with leading international groups from around the world. It will also present a second Festival Forum event on issues of inclusion in choral music, specifically focused on the SWAN project (Singing with Additional Needs), with a team of international participants, partners and guest speakers.

Structure, governance and management

Governing document

The City of Derry International Choir Festival Limited is a company limited by guarantee. The company was incorporated on 2 4 th March 20 17. The company was established under a Memorandum of Association which established the objects and powers of the company, and is governed by its Articles of Association.

CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 5 -

The trustees, who are also the directors for the purpose of company law, and who served during the period and up to the date of signature of the financial statements were:

Philip Gilliland (Chairperson)
Tessa Breslin
Donal Doherty
Colm Rainey
Grainne Stevenson
Joy Tennis
Martin White
Recruitment and appointment of trustees

The Directors of the company are also charity Trustees for the purposes of charity law. Unless otherwise determined by ordinary resolution, the number of trustees shall not be subject to any maximum but shall not be less than one.

All members of the Board of Trustees give their time voluntarily and received no benefits from the charity.

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.

Organisational structure

The charity is administered by a Board of Trustees who are responsible for the strategic direction and policy of the company. Board members are from a variety of professional backgrounds relevant to the work of the charity. The Board as a whole was approved by the AGM and continues to monitor its membership. The board has appointed a management team to manage the day to day operations of the charity.

Statement of trustees' responsibilities

The trustees, who are also the directors of City of Derry International Choir Festival Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 6 -

The trustees' r eport was approved by the Board of Trustees.

Philip Gilliland (Chairperson)
Trustee
30 January 2026
CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
- 7 -

We report on the financial statements of the charity for the period ended 31 March 2025, which are set out on pages 8 to 17.

Respective responsibilities of trustees and examiner

The trustees, who are also the directors of City of Derry International Choir Festival Limited for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination, it is our responsibility to:

(i)

examine the accounts under section 65 of the Charities Act

(ii)

follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act

(iii)

state whether particular matters have come to our attention.

Basis of independent examiner's report

We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

Our role is to state whether any material matters have come to our attention giving us cause to believe:

1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006

2. That the accounts do not accord with those accounting records

3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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

4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement

We can confirm that we are qualified to undertake the examination because we are a registered members of Chartered Accountants Ireland which is one of the listed bodies.

We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.

Moore (NI) LLP
Chartered Accountants Ireland
21/23 Clarendon Street
Derry/Londonderry
BT48 7EP
Dated: 30 January 2026
CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 MARCH 2025
- 8 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
4,597
-
4,597
4,751
1,000
5,751
Charitable activities
4
55,309
79,073
134,382
54,400
95,447
149,847
Total income
59,906
79,073
138,979
59,151
96,447
155,598
Expenditure on:
Charitable activities
5
37,145
86,573
123,718
54,567
88,947
143,514
Total expenditure
37,145
86,573
123,718
54,567
88,947
143,514
Net income/(expenditure)
22,761
(7,500)
15,261
4,584
7,500
12,084
Other recognised gains and losses:
Other losses
10
(36)
-
(36)
(30)
-
(30)
Net movement in funds
6
22,725
(7,500)
15,225
4,554
7,500
12,054
Reconciliation of funds:
Fund balances at 1 May 2024
(10,878)
7,500
(3,378)
(15,432)
-
(15,432)
Fund balances at 31 March 2025
11,847
-
11,847
(10,878)
7,500
(3,378)

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

CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 9 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
11
1,700
4,011
Cash at bank and in hand
32,759
13,707
34,459
17,718
Creditors: amounts falling due within one year
12
(22,612)
(21,096)
Net current assets/(liabilities)
11,847
(3,378)
Net assets
11,847
(3,378)
The funds of the charity
Restricted income funds
13
-
7,500
Unrestricted funds
11,847
(10,878)
11,847
(3,378)

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the period ended 31 March 2025.

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 period 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 30 January 2026
Philip Gilliland (Chairperson)
Donal Doherty
Trustee
Trustee
Company registration number NI645388 (Northern Ireland)
CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 10 -
1
Accounting policies
Charity information

City of Derry International Choir Festival Limited is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Holywell DCCP, 10-14 Bishop Street, Derry, BT48 6PW.

1.1
Reporting period

During the year, the Trustees changed the entity's reporting period end date from 3 0th April to 31st March. The current period amounts presented in the financial statements (including the related notes) represent an 11 month period to 31st March 202 5. The prior period amounts represent a 12 month period to 30th April 2024. Therefore, the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.2
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "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 applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

At the time of approving the financial statements, the trustees therefore 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.

1.4
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.

1.5
Income
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.

CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 11 -
1.6
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Expenditure on charitable activities includes the costs of services undertaken to further the purposes of the charity and their associated support costs. Support costs are those functions that assist the work of the charity but do not directly undertake charitable 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.

1.8
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 p aymen ts 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.

CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 12 -
1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
4,597
-
4,597
4,751
1,000
5,751
4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
CoDICF programme of events

Tickets, programmes and merchandising sales

24,171
-
24,171
24,400
-
24,400

Grant funding

-
79,073
79,073
-
95,447
95,447

Sponsorship income

31,138
-
31,138
30,000
-
30,000
55,309
79,073
134,382
54,400
95,447
149,847
CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
4
Income from charitable activities
(Continued)
- 13 -
Analysis of grant funding
CoDICF programme of events
CoDICF programme of events
2025
2024
£
£
Arts Council of Northern Ireland
50,000
50,000
Derry City & Strabane District Council
24,342
23,709
Tourism Ireland
-
5,000
Arts & Business Northern Ireland
3,000
7,500
Enkalon Foundation
1,000
1,000
Creative Scotland - Four Nations International Fund
-
7,500
Other
731
738
79,073
95,447
5
Expenditure on charitable activities
CoDICF programme of events
CoDICF programme of events
2025
2024
£
£
Direct costs
Lighting, sound and staging costs
26,424
46,065
Artists' performance and adjudicators fees
44,893
47,743
Artists' accommodation
10,665
10,590
Artists' flights and travel and subsistence
11,567
7,995
Venue hire
18,019
18,053
Office and administration costs
7,471
5,053
Other costs
1,316
1,047
Marketing and promotion
963
4,218
Accountancy fees
2,400
2,750
123,718
143,514
Analysis by fund
Unrestricted funds
37,145
54,567
Restricted funds
86,573
88,947
123,718
143,514
CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 14 -
6
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
2,400
2,750
7
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the period.
8
Employees

The average monthly number of employees during the period was:

2025
2024
Number
Number
Total
0
0

The City of Derry International Choir Festival programme of events is managed by volunteers and there are no staff employed by the charity.

There were no employees whose annual remuneration was more than £60,000.
9
Taxation

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

10
Other gains and losses
Unrestricted
Unrestricted
funds
funds
2025
2024
Gains/(losses) upon:
£
£
Foreign exchange
(36)
(30)
11
Debtors
2025
2024
Amounts falling due within one year:
£
£
Grants and sponsorship receivable
900
2,250
Other debtors
800
1,761
1,700
4,011
CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 15 -
12
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
4,873
6,474
Trade creditors
4,467
-
Other creditors
10,872
11,872
Accrued expenses
2,400
2,750
22,612
21,096
13
Restricted funds

The income funds of the charity include the following material restricted funds comprising donations and grants for specific purposes:

At 1 May 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
Arts Council of Northern Ireland
-
50,000
(50,000)
-
Derry City & Strabane District Council
-
24,342
(24,342)
-
Arts & Business Northern Ireland
-
3,000
(3,000)
-
Enkalon Foundation
-
1,000
(1,000)
-
Sing Ireland
-
731
(731)
-
Creative Scotland - Four Nations International Fund
7,500
-
(7,500)
-
7,500
79,073
(86,573)
-
Previous year:
At 1 May 2023
Incoming resources
Resources expended
At 30 April 2024
£
£
£
£
Arts Council of Northern Ireland
-
50,000
(50,000)
-
Derry City & Strabane District Council
-
23,709
(23,709)
-
Arts & Business Northern Ireland
-
7,500
(7,500)
-
Enkalon Foundation
-
1,000
(1,000)
-
Tourism Ireland
-
5,000
(5,000)
-
Creative Scotland - Four Nations International Fund
-
7,500
-
7,500
Other restricted funds
-
1,738
(1,738)
-
-
96,447
(88,947)
7,500
CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
13
Restricted funds
(Continued)
- 16 -

Details of material restricted funds

Arts Council of Northern Ireland

Funding for artistic costs associated with the Choral Festival.

Derry City & Strabane District Council

Funding for artistic costs and marketing & promotions associated with the Choral Festival.

Arts & Business Northern Ireland

Funding for salary costs provided as part of the Employment and Skills Initiative for the Arts Sector in NI.

Creative Scotland - Four Nations International Fund

Funding for an international forum on diversity and inclusion in choral signing. This funding was utilised during 2024/25.

14
Unrestricted funds

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

At 1 May 2024
Incoming resources
Resources expended
Gains and losses
At 31 March 2025
£
£
£
£
£
General funds
(10,878)
59,906
(37,145)
(36)
11,847
Previous year:
At 1 May 2023
Incoming resources
Resources expended
Gains and losses
At 30 April 2024
£
£
£
£
£
General funds
(15,432)
59,151
(54,567)
(30)
(10,878)
15
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Current assets/(liabilities)
11,847
-
11,847
11,847
-
11,847
CITY OF DERRY INTERNATIONAL CHOIR FESTIVAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
15
Analysis of net assets between funds
(Continued)
- 17 -
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 30 April 2024:
Current assets/(liabilities)
(10,878)
7,500
(3,378)
(10,878)
7,500
(3,378)
16
Financial commitments, guarantees and contingent liabilities

Certain grants received and receivable may become repayable to the funder if the charity is no longer able to meet the conditions under which they were awarded. Due to the nature of these contingencies, it may not be possible to quantify the potential financial effect or give an indication of the timing as to the liabilities that may arise.

17
Events after the reporting date

There have been no significant events affecting the charity since the reporting date.

18
Related party transactions

The Trustees of Walled City Music Trust (WCMT) form ed City of Derry International Choir Festival Limited (CoDICF) to coordinate and manage the City of Derry International Choral Festival programme of events. Therefore WCMT and CoDICF are entities under common control. At the year end, there was £10,872 due to WCMT in respect of cumulative cash flow loans (2024: £11,872 due to WCMT).

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