The Trustees present their annual report and financial statements for the year ended 31 August 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 Charitable company's Memorandum and Articles of Association, 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 company is a Public Benefit Entity as defined by FRS102.
The Memorandum of Association of the Society provides that the objects of the Society are to promote choral music and for the purpose of that objective to form and maintain a Choir, a Youth Choir and a Young Voices Choir and to promote the study, practice and performance of choral works and to give concerts in Huddersfield and at such other place or places in the United Kingdom of Great Britain and Northern Ireland and elsewhere as may be determined by the Committee of the Society from time to time.
The main aim of the Charity is to establish and manage a Choir, two Youth Choirs, a Community Choir, HCS voices and to promote a subscription series of concerts comprising four concerts together with other non-subscription events and to facilitate participation by the three Choirs in appropriate musical events promoted by third parties.
The above objectives and activities enable the Society to offer the opportunity to the general public to benefit by taking part in or enjoying the work of the Choirs.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charitable company should undertake.
The Society makes significant use of volunteers in the course of undertaking its charitable or income generating activities. Whilst measurement issues, including attributing an economic value to such unpaid voluntary contributions, prevent the inclusion of such contributions within the Statement of Financial Activities, it is nevertheless important to understand the role and contribution of such volunteers. Volunteers comprise Members of the Committee and all sub-committees together with non-committee volunteers undertaking specific tasks on behalf of the Society and its sub-committees.
The objects of the Society are met through the promotion of the subscription concerts referred to above and in the report of musical activities together with participation in the various additional concerts, either promoted by the Society or third parties. The Youth Choirs Committee ensured that the objectives of the Society were met with regard to the promotion of the two Youth Choirs to include concerts promoted by them, concerts promoted by third parties, and other activities.
Fundraising activities have been undertaken to meet the cost of the activities referred to above. Funds were generated through the following sources:-
Member subscriptions;
Sale of concert tickets;
Fees for participation in third party promoted events;
Advertising sales;
Sponsorship;
Merchandise sales, including sales of recordings;
Professional fundraising activities;
Recurring patronage.
The current period of fundraising as set out in the statement of accounts generated significant income to help meet the charitable objectives of the Society. The Directors are satisfied that the assets of the Society together with the proposed future fundraising activities are sufficient to meet anticipated expenditure in future periods.
It is the policy of the Society to maintain unrestricted funds which are the free reserves of the Society, at a level which equates to no less than six months unrestricted expenditure. This provides sufficient funds to cover management and administration of the Society whilst seeking to maintain and build on its reserves through prudent financial management and whilst also committing itself fully to its objectives and activities. With regard to reserves in restricted funds, these continue to be held principally in the John Harrison Memorial Fund which will remain in perpetuity.
The principal funding sources are set out above which meet expenditure in the year under review thereby supporting the key objectives of the Charity.
There are no restrictions on the Society’s powers to invest. The Investment Policy set by the Society is of a low to medium risk nature and takes account of the cash flow requirements of the Society together with the desire to generate income from short term and longer term sources. The Society maintains accounts of monies on demand and on short term notice and holds a portfolio of investments managed by appointed investment managers. The investment managers are fully aware of the Society’s Investment Policy and have full discretion within such limits set by the Society in accordance with its Investment Policy. This policy is reviewed from time to time, in terms of risk, as well as social, environmental and ethical considerations.
The Trustees have assessed the major risks to which the Charitable company is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The Charity’s plans for the future are to continue pursuing the objectives as set out in the Memorandum of Association.
The Charity is a Company Limited by Guarantee governed by its Memorandum and Articles of Association which at paragraph 5.1 vests management of the Society in the Committee consisting of elected Officers (being pursuant to Article 5.2 as amended by way of Special Resolution dated 20 February 2018, a Chair (formerly a President, and Vice-President), Treasurer, General Secretary, Choir Secretary, Subscribers' Secretary, Publicity Officer, Sponsorship Officer, Programme Officer, Recruitment Officer and Librarian and such other Officers as may be deemed necessary by the Committee) who need not be Members of the Society, a total of eight Members of the Choir of whom at least one is to be chosen from each of the four principal vocal sections and two subscribers, who must not be Members of the Society. The Committee has control over all the affairs and property of the Society and may prescribe, alter or cancel rules for the regulation of the Society and shall exercise all such powers of the Society as it thinks fit, except as otherwise provided by the Articles.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
New Directors are recruited by nomination from the Members pursuant to the Articles and by vote in general meeting. Additionally, Directors may be appointed by the Committee either to fill a casual vacancy or as an addition to the existing number of Members. Committee Members serve for a period of two years resigning en bloc at the Annual General Meeting. Any Director appointed by Committee other than in general meeting serves until the date of the next Annual General Meeting.
The Society undertakes risk assessments covering all identifiable risks including financial management and control, insurable risks, all areas of discrimination and the major risks to which the Charity is exposed as identified by the Directors have been reviewed and systems or procedures where appropriate have been established to manage those risks.
The Committee meets monthly or as frequently as may be required to carry out the normal activities of the Society. Committee responsibilities are delegated to Sub-Committees, generally the Outlook Sub-Committee, the Vocal Sub-Committee, the Finance Sub-Committee, the Senior Officers Committee and the Youth Choirs' Committee. All decisions of Sub-Committees are reported by way of minutes to the Committee, such minutes are then adopted by the Committee or amended as appropriate. The day to day management of the Society is delegated to the Officers and Sub-Committees subject to oversight by the main committee.
The Charity is not part of a wider network.
The Charity has no related organisations or subsidiaries.
There are no formal policies for the induction of new Directors and training is by way of discussion with existing and outgoing Directors.
It is with pleasure that we present our report on the activities of the Society for the year ended 31 August 2025.
Musical Activities
As a result of the extension of the 2024 financial year to 31 August 2024 to align with the concert season year end, the start of the financial year saw the commencement of a new musical season for the Society, namely the 189th concert season.
As usual the 2024/2025 and 189th concert season consisted of a programme of four subscription concerts, these being the Autumn concert, the Christmas concert, the Spring concert and a Summer concert, and the usual Christmas performance of Handel's Messiah.
This was further supplemented by a number of other engagements and the tour of Scotland performing 'The Dream of Gerontius'.
All of these concerts have been fully accounted for within these financial statements.
The Future
The 190th Season for the Society consisting of a similar programme of events for the 2025/2026 season is now well in progress, maintaining and building on our heritage, yet looking also to continue growing both our membership and our audience with the intention of ensuring that the Society has a commercially sustainable model that is adaptable to change yet true to its traditions.
The programme for the 191st, 2026/2027 concert season is currently in the planning stage with the full concert season details to be announced in June 2026.
The Trustees' report was approved by the Board of Trustees.
The Trustees, who are also the directors of The Huddersfield Choral Society 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 year which give a true and fair view of the state of affairs of the Charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
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;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charitable company 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 Charitable company 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 Charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
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 Charitable company 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 Charitable company 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 Charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the Trustees on my examination of the financial statements of The Huddersfield Choral Society (the Charitable company) for the year ended 31 August 2025.
Having satisfied myself that the financial statements of the Charitable company are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Charitable company’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the Charitable company’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
accounting records were not kept in respect of the Charitable company as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
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 financial statements 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.
Income and endowments from generated funds
Investments
Raising funds
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The Huddersfield Choral Society is a private company limited by guarantee incorporated in England and Wales. The registered office is Revenue Chambers, St Peter's Street, Huddersfield, HD1 1DL.
These financial statements have been prepared for the year ending on 31 August 2025, whereas the comparative information presented covered the 16 month period ending on 31 August 2024 following the charitable company extending its previous financial year in order to align the financial reporting year end and its concert season year end. Therefore the figures for the current period are not entirely comparable with those of the previous year.
The financial statements have been prepared in accordance with the Charitable company's Memorandum and Articles of Association, 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 Charitable company is a Public Benefit Entity as defined by FRS 102.
The Charitable company 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 Charitable company. 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 investments at fair value. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charitable company 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.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors 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.
Credit is taken for all income on a receivable basis, other than royalties and sale of dresses, where income is taken as received. Income includes the related income tax recoverable.
Expenditure is shown gross of irrecoverable VAT and is accounted for on an accruals basis.
The costs of activities in furtherance of the Charity's objects are those expenses directly attributable to concert expenditure. Costs for managing and administering the Society are not included above, including professional fees, but an allocation against the charitable activities is made as deemed appropriate. No provision has been made for the cost of printing and circulating the Annual Report and Financial Statements.
Current asset investments are stated at market value at the year end. Gains or losses on investments are not realised until investments have been disposed of.
No value has been placed on the piano, music library, office equipment, dress material, shirts, recordings or other merchandise held for re-sale.
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.
The Charitable company 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 Charitable company's balance sheet when the Charitable company 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, 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, 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.
Financial liabilities are derecognised when the Charitable company’s contractual obligations expire or are discharged or cancelled.
The Company, being a registered charity, is exempt from any liability to taxation on its income and capital gains. Income Tax recoverable on subscriptions and donations is treated as being receivable in the year in which the corresponding income is received.
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 Charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Government grants
Government grants are recognised at the fair value of the asset received or receivable where there is reasonable assurance that the grant conditions will be met and the grants will be received.
In the application of the Charitable company’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.
Income and endowments from generated funds
Concert Account
Other Income
Concert Account
Other Income
Banking Incentive Receipt
Investments
Unrestricted funds
Restricted funds
Unrestricted funds
Restricted funds
Rehearsal costs
Conductor, soloists and guests
Orchestra
Hall and refreshments
Music
Programme printing
Concert expenditure: HCSYCs
Entertaining
Flowers and gifts
Commissions on ticket sales
PRS
Advertising
Tours
Officers' and secretarial expenses
Choral directors' fees and expenses
Music director's fees and expenses
Administrator salary and related costs
Recruitment expenses
Printing, postage and stationery
Telephone
None of the Trustees, or any such persons connected with them received any remuneration during the year (2024-None).
Expenses incurred by the Trustees in the furtherance of their duties are however reimbursed by the Society. The total amount reimbursed to trustees in the year appears in note 7 under the heading officers’ and secretarial expenses.
In the opinion of the Trustees, the charitable company is controlled by the Board of Trustees, and no one Trustee has ultimate control.
The average monthly number of employees (excluding trustees) during the year was:
Provisions no longer required
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
Unrestricted funds
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.
The Sir Henry Coward and Sir Malcolm Sargent Memorial Fund
The Sir Henry Coward and Sir Malcolm Sargent Memorial Fund was created with a deposit of £263 on 22 September 1932 in recognition of the outstanding services of the late Sir Henry Coward, for the purpose of assisting in the musical education of any person or persons, at the discretion of the Trustees of the Fund, or for helping suitable musicians in time of need.
The sub-committee responsible for the administration of the Fund will, at any time, be pleased to consider applications for assistance. These should be addressed to the Society's Honorary Treasurer. Grants made in recent years:
2019 - £750 2020 - Nil 2021 - Nil 2022 - Nil 2023 - Nil 2024 - Nil 2025 -Nil
Welfare Fund
The Welfare Fund was created many years ago as a means of providing floral gifts, greetings cards etc together with costs of occasional re-unions for Members and Associate Members. Revenue is generated from donations, various events and raffles etc with support from the Society from time to time.
The John Harrison Memorial Fund (an Endowment fund)
The John Harrison Memorial Fund was created with a donation of £25,000 on 3 April 2004 by Mrs Sally-Ann Brennan, daughter of the late Mr Harrison, in recognition of Mr Harrison's love of music and affection for The Huddersfield Choral Society. The capital sum will remain in the Fund in perpetuity, with income being used at the Society's discretion.
HCS Voices - National Lottery Community Grant Fund
The HCS Voices - National Lottery Community Grant Fund was created on 10 March 2023 with a National Lottery Community Fund grant received amounting to £8,745 specifically for the purpose of funding the activities of HCS Voices (the Society's community choir) in the forthcoming 2023/24 season.
This grant was released in full against the expenditure of the HCS Voices academy fund of the society's 2023/2024 season.
The HCS Friends’ Fund
The HCS Friends’ Fund represents the balance of funds of the Friends of The Huddersfield Choral Society. Income received by the fund is used in support of the Society.
Youth Choirs’ Fund
This fund is used to administer the finances of the Youth Choir and Young Voices.
General Fund
This fund represents the unrestricted funds of the Society which are available to be used for the general purposes of the society. This includes funds derived from the valued Business Voice members in the support of the Society and various joint activities aimed to promote the town of Huddersfield, and funds received from members of HCS Voices subsequent to the initial grants and donations received for the academy of £5,000 as outlined below.
Net income derived from Business Voice in the year and included within general fund amounted to £2,500 (2024 - £10,000) and from HCS Voices net income amounting to £1,521 (2024 - Net expenditure amounting to £2,245).
HCS Voices Academy Fund (a Designated fund)
This fund was created in the year to 30 April 2020 in order to support the HCS voices and academy launched in the year, the initial donations being designated for this purpose.
Development Fund (a Designated Fund)
The fund was established in 2008 to receive amounts raised to support the celebrations for the 175th Anniversary of the Society, any remaining balance to be used to develop and promote the Society. Accordingly the fund has been renamed to reflect this. In subsequent periods certain grants and other support have been added to the fund.
Tours and Recordings Fund (a Designated Fund)
This fund was established in 2010 to support touring or recordings made by the Society in the future.
There were no disclosable related party transactions during the year (2024 - None).