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2025-03-31-accounts

Charity Registration No. 1000825

Company Registration No. 02552026 (England and Wales)

The Foundation for Young Musicians (A Company Limited by Guarantee)

Annual Report and Financial Statements

For the Year Ended 31 March 2025

The Foundation for Young Musicians (A Company Limited by Guarantee)

Legal and Administrative Information

Trustees Mr Christopher Warren-Green (Chair)
Mrs Lisia Bassett
Mr Hubert Best (appointed 24 October 2024)
Mr Geoffrey Harniess
Mrs Ruth Jenkins
Mr Nicholas Lawson
Mr Marcus Price
Secretary Mr Neil O’Grady
Charity number 1000825
Company number 02552026
Registered office Morley College
61 Westminster Bridge Road
London
SE1 7HT
Independent Examiner Independent Examiners
Unit 2, The Broadbridge Business Centre
Delling Lane
Bosham
PO18 8NF
Bankers CAF Bank
25 Kings Hill Avenue
West Malling
Kent
ME19 4JQ

The Foundation for Young Musicians (A Company Limited by Guarantee)

Contents

Page
Chair’s Report 1
Trustees' Report 2 – 3
Statement of Trustees' Responsibilities 4
Independent Examiner’s Report 5
Statement of Financial Activities 6 – 7
Balance Sheet 8
Statement of Cash Flows 9
Notes to the financial statements 10 - 16

The Foundation for Young Musicians (A Company Limited by Guarantee)

Chair’s Report

For the Year Ended 31 March 2025

I remain extremely grateful for all of the support and donations from everyone connected with the foundation – whether it be from a charitable trust or foundation, or personal donation from individuals. This past year, we have also received significant financial support from another charity that has ceased to operate, and a very large bequest. This ensures that we are able to fully fund all requests for bursary support, thereby supporting the Centre for Young Musicians (CYM) and the London Schools Symphony Orchestra (LSSO) in their endeavours, and more directly by helping families struggling with the financial commitment of music tuition. We are also most grateful to the Corporation of London, through the Guildhall School of Music and Drama for their continued support of the foundation.

CYM has enjoyed another successful year, with the roll growing to over 460 students. The lunchtime programme continues to offer students enriching opportunities beyond their regular timetables. Highlights this year have included student compositions performed by Heather Roche (clarinet), a jazz trio workshop for piano students with Sam Ingvorsen (bass) and Will Cleasby (drums), and visits from the Learning and Participation (LEAP) Ensemble (Royal Birmingham Conservatoire) and the Trinity Laban Big Band.

In March 2025, CYM presented a chamber concert at St Gabriel’s Church, Pimlico, and held its annual CYM concert at a new venue, Goldsmiths (University of London)—showcasing students' remarkable levels of musicianship and the breadth and diversity the centre supports.

It has also been a dynamic and impactful year for the LSSO, with performances at the Barbican in April and September 2024, and January 2025. The orchestra also embarked on a successful tour to Belgium in the summer, supported by the foundation, which was a key opportunity for musical development and collaboration. London Youth Wind Band’s (LYWB) tour to Austria in July 2024 allowed students to perform internationally and further hone their ensemble skills in a new and inspiring environment. These tours, for both the LSSO and LYWB, were pivotal in fostering musical growth, building camaraderie, and providing students with invaluable performance experiences.

We have continued to work very closely with colleagues at the guildhall, and have an excellent working relationship. We both see the benefits of such a relationship that strives to achieve a common goal of helping talented young musicians. This continues to be more and more important with the reduction in musical education available in schools and financial pressures on families. I also welcome on to the board Hubert Best, who brings much legal and musical knowledge, which will be invaluable over the coming years.

1

The Foundation for Young Musicians (A Company Limited by Guarantee)

Trustees’ Report

For the Year Ended 31 March 2025

Our purposes and activities

The purpose of the foundation, which was established in 1990, is to advance the education and training of young musicians by encouraging the teaching and performance of music.

The principal way the foundation has achieved this is through providing financial support to the students and activities of the CYM and its principal ensembles: the LSSO and the LYWB.

The foundation achieves its aims specifically through the provision of:

Activities

CYM was established in 1970 and is an outstanding provider of musical education for children aged 5 to 19 from all over London. It has been a division of the Guildhall School of Music and Drama since September 2009. CYM is run on Saturdays from Morley College in Lambeth and offers a full day’s activities for its students. This comprises one-to-one tuition on at least one instrument, participation in ensembles, orchestras and choirs, together with supporting studies in music theory and composition, song writing, stagecraft and the use of studio and recording equipment.

Instrumental and vocal tuition covers the main genres of music including classical, jazz, musical theatre, pop and folk. Regular concerts and events are organised, including lunchtime performances featuring the students themselves or visiting artists, especially from the guildhall. These events give students inspiration and guidance on how to improve their musical skills as well as insight into what the music world has to offer them.

London Schools Symphony Orchestra

Top of the pyramid at CYM, and an aspiration for all classical students, is the internationally renowned LSSO. The orchestra performs a full concert programme three times a year at the Barbican under professional direction and undertakes regular overseas tours. CYM provides free tickets to the LSSO Barbican concerts for primary and secondary schoolchildren, giving many of them their very first experience of an orchestral concert in a premier venue.

London Youth Wind Band

CYM also manages the LYWB, which provides additional performance and touring opportunities for wind and brass players from CYM and complements the LSSO.

Achievements, performance and financial review

The foundation raised £214,547 in the year (£115,505, plus £44 of investment gains in 2024) in support of its charitable activities. Since the charity’s inception in 1990 the foundation has raised £10,824,791.

Overall, the foundation achieved a surplus in the year of £81,976 (2024: £6,878). Income in the year has increased significantly, due to a large bequest and donation of funds from the Alan Cave Charitable Trust which ceased operations. Otherwise, income streams from trusts and foundations are largely unchanged when compared to the previous year. We did experience a higher reliance on bursary funds and expect this to continue in the future. We are encouraging greater use of the funds we have available.

During the year, we were most grateful for generous donations received from:

Albert and Eugenie Frost Music Trust Jack Petchey Foundation The Barbara Whatmore Charitable Trust The Louis Watt Memorial Fund The Childhood Trust The Mageni Trust City of London Corporation Newcomen Collett Educational Foundation Cockayne Foundation The Thistle Trust Hyde Park Place Estate Charity

In addition, we have continued to benefit from the donations of our patrons and other individuals who regularly support the activities of CYM and the LSSO.

2

The Foundation for Young Musicians (A Company Limited by Guarantee)

Trustees’ Report

For the Year Ended 31 March 2025

Reserves policy

In the absence of an initial endowment, the foundation operates on an annual raise and spend basis. The trustees aim to have a minimum of £50,000 unrestricted general funds available at any time; this being sufficient to cover at least a full year's core operating costs. Unrestricted general funds at the end of the financial year totalled £81,585 (2024: £65,301). This improved over the year due to the relatively high interest rates that we continue to benefit from.

Other policies

During the year we developed new policies covering: conflicts of interest; internal financial controls; risk management; and serious incident reporting. We also updated our Investing Charity Funds Policy (previously Investment Strategy), and our Gift Acceptance Policy (previously Donations policy) and revised our Reserves Policy.

Plans for future periods

The foundation’s main aim for the current year is to increase support for CYM, and utilise further the funds we have available. We would like to strengthen our relationships and broaden our reach with trusts and foundations. In order to achieve this, we will continue to work closely with the Guildhall Young Artists and the Friends of CYM to maximise the funding opportunities available to us.

Directors and Trustees

The directors of the charitable company are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Lisia Bassett Nicholas Lawson
Hubert Best (appointed 24 October 2024) Russell O’Brien (resigned 15 July 2024)
Geoffrey Harniess Marcus Price
Ruth Jenkins Christopher Warren-Green (Chair)
Key management personnel: Senior Managers of FYM
Director of Fundraising: Jackie Inverdale
Finance Manager: Neil O’Grady

Structure, Governance and Management

Governing document - The Foundation for Young Musicians is a registered charity (Registered Charity No. 1000825) and a company limited by guarantee (Company No. 02552026), governed by Articles of Association dated 25 October 1990, as amended on 24 October 2019 and 13 December 2021. None of the trustees has any beneficial interest in the company. All the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Appointment of Trustees - As set out in the Articles of Association, trustees are appointed by the existing trustees. At the Annual General Meeting one third of the trustees retire by rotation and may offer themselves for re-election.

Trustee induction and training - New trustees discuss with the Chair, Director of Fundraising and Finance Manager their role and responsibilities, and how the charity operates within its governing documents. Trustees are encouraged to undertake relevant training, where this is appropriate to the fulfilment of their role.

Organisation - The board of trustees administers the charity and meets quarterly. A Director of Fundraising is engaged by the trustees to manage the day-to-day operations of the charity, with support provided by the Finance Manager.

Related parties and co-operation with other organisations - Any connection between a trustee or senior manager of the charity with a contractor or supplier must be disclosed to the board. The charity has close relationships with the Centre for Young Musicians, the London Schools Symphony Orchestra and the Guildhall School of Music and Drama.

Pay policy for senior staff - The remuneration of the senior managers is reviewed annually. All trustees give of their time freely and receive no remuneration, or paid expenses.

3

The Foundation for Young Musicians (A Company Limited by Guarantee)

Statement of Trustees’ Responsibilities

For the Year Ended 31 March 2025

The trustees, who are also the directors of The Foundation for Young Musicians 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), including FRS 102 “The Financial Reporting Standard applicable in the UK and republic of Ireland”.

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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these accounts, the trustees are required to:

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.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the trustees of the charity and signed on its behalf:

Approved by the Directors on 17[th] July 2025

Signed on their behalf by Director Christopher Warren-Green

Print Name: Christopher Warren-Green

4

The Foundation for Young Musicians (A Company Limited by Guarantee)

Independent Examiner’s Report

To the members of the Foundation for Young Musicians

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 March 2025 which are set out on pages 6 to 16.

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 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 financial statements 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 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.

Signed: Zita Derbak Date: 24.07.2025

Zita Derbak: MAAT AATQB

Independent Examiners Ltd

Unit 2, The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

5

The Foundation for Young Musicians (A Company Limited by Guarantee)

Statement of Financial Activities Including Income and Expenditure Account

As at 31 March 2025

Income from:
Notes
Donations and legacies
3a
Investments
3b
Other
3c
Total
Expenditure on:
Raising funds
4a
Charitable activities
4b
Total
Net gains on investments
7
Net income/(expenditure)
Transfers between funds
11
Net movement in funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
general
£
193,909
17,818
2,820
214,547
20,400
9,427
29,827
-
184,720
(168,436)
16,284
65,301
81,585
Unrestricted
funds
designated
£
-
-
-
-
469
102,275
102,744
-
(102,744)
168,436
65,692
393,832
459,524
Total
2025
£
193,909
17,818
2,820
214,547
20,869
111,702
132,571
-
81,976
-
81,976
459,133
541,109
Total
2024
£
97,627
15,219
2,659
115,505
20,792
87,879
108,671
44
6,878
-
6,878
452,255
459,133

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on pages 10 to 16 form part of these financial statements.

6

The Foundation for Young Musicians (A Company Limited by Guarantee)

Statement of Financial Activities Including Income and Expenditure Account

As at 31 March 2025

Prior Year Comparatives

Income from:
Notes
Donations and legacies
3a
Investments
3b
Other
3c
Total
Expenditure on:
Raising funds
4a
Charitable activities
4b
Total
Net gains/ (losses) on investments
7
Net income/(expenditure)
Transfers between funds
11
Net movement in funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
general
£
97,627
15,219
2,659
115,505
20,000
13,017
33,017
44
82,532
(70,254)
12,278
53,023
65,301
Unrestricted
funds
designated
£
-
-
-
-
792
74,862
75,654
-
(75,654)
70,254
(5,400)
399,232
393,832
Total
2024
£
97,627
15,219
2,659
115,505
20,792
87,879
108,671
44
6,878
-
6,878
452,255
459,133
Total
2023
£
150,968
4,494
2,371
157,833
20,062
61,209
81,271
(952)
75,610
-
75,610
376,645
452,255

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on pages 10 to 16 form part of these financial statements.

7

The Foundation for Young Musicians (A Company Limited by Guarantee)

Balance Sheet

As at 31 March 2025

Notes
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within one year
10
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds:
Designated funds
11
General unrestricted funds
2025
£
7,547
7,547
5,791
605,583
611,374
(77,812)
533,562
541,109
459,524
81,585
541,109
2024
£
12,687
12,687
13,782
491,725
505,507
(59,061)
446,446
459,133
393,832
65,301
459,133

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

Directors’ responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small company’s regime with Part 15 of the Companies Act 2006.

The financial statements on pages 6 to 16 were approved by the trustees on 17[th] July 2025

Signed: Christopher Warren-Green

Christopher Warren-Green (Chair)

Company Registration No. 02552026

The notes on pages 10 to 16 form part of these financial statements.

8

The Foundation for Young Musicians (A Company Limited by Guarantee)

Statement of Cash Flows

For the Year Ended 31 March 2025

Notes
Cash flows from operating activities
Net cash generated in operating activities
13
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of investments
Interest from investments
Net cash provided by investing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period
2025
£
96,040
-
-
17,818
17,818
113,858
491,725
605,583
2024
£
22,234
(262)
8,368
15,219
23,325
45,559
446,166
491,725

The notes on pages 10 to 16 form part of these financial statements.

9

The Foundation for Young Musicians (A Company Limited by Guarantee)

Notes to the Financial Statements

For the Year Ended 31 March 2025

1 Accounting policies

Charity status

The Foundation for Young Musicians is a private company limited by guarantee incorporated in England and Wales. The registered office is Morley College, 61 Westminster Bridge Road, London, SE1 7HT.

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

1.1 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

The Foundation for Young Musicians meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

1.2 Going concern

At the time of approving the accounts, 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 accounts.

1.3 Charitable funds

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

Designated funds comprise unrestricted funds which are available for the use of the charity, for specific purposes. The purposes and uses of the designated funds are set out in the notes to the accounts.

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 when the charity has been notified of an impending distribution, the amount is known, and receipt is reasonable expected.

Assets given for use by the charity are recognised when received.

10

The Foundation for Young Musicians (A Company Limited by Guarantee)

Notes to the Financial Statements

For the Year Ended 31 March 2025

Grants are recognised in full in the Statement of Financial Activities in the year in which they are receivable or any requirement imposed on the grant is fulfilled.

Investment income is recognised on a receivable basis.

1.5 Resources expended

Expenditure is recognised on an accruals basis, net of value added tax where relevant.

Costs of raising funds are those costs incurred in attracting voluntary income, in particular grant funding and the costs of maintaining the charity's profile within the sector.

Costs of charitable activities relate to the maintenance and running of the charity and the provision of support to the Centre for Young Musicians, the London Schools Symphony Orchestra and the London Youth Wind Band.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, 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:

Books, musical scores and orchestral parts 10 years straight line Musical instruments 10 years straight line Motor vehicles 10 years 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 net income/(expenditure) for the year.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid investments with maturities of 95 days’ notice, or less.

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.

The trustees do not consider there to be any material critical accounting estimates or judgements applied in the preparation of the accounts.

11

The Foundation for Young Musicians (A Company Limited by Guarantee)

Notes to the Financial Statements

For the Year Ended 31 March 2025

3 Income and endowments

Income and endowments
Income for the year ended 31 March 2025
a)
Donations and legacies
Donations
Grant from institutions
Legacies
b) Investments
Interest receivable
c)
Other
Friends of CYM
CYM
Other income
Total income for the year ended 31 March 2025
Income for the year ended 31 March 2024
a)
Donations and legacies
Donations
Grant from institutions
Legacies
b) Investments
Interest received
c)
Other
Friends of CYM
Total income for the year ended 31 March 2024
Unrestricted
funds
general
£
115,381
28,000
50,528
193,909
17,818
1,395
1,400
25
2,820
214,547
£
59,442
28,000
10,185
97,627
15,219
2,659
115,505
Total
£
115,381
28,000
50,528
193,909
17,818
1,395
1,400
25
2,820
214,547
£
59,442
28,000
10,185
97,627
15,219
2,659
115,505

12

The Foundation for Young Musicians (A Company Limited by Guarantee)

Notes to the Financial Statements

For the Year Ended 31 March 2025

4
Expenditure
Expenditure for the year ended 31 March 2025
a)
Raising funds
Fundraising costs
b) Charitable activities
Depreciation
Centre for Young Musicians
Independent examination fees
Support costs
Total expenditure for the year ended 31 March 2025
Expenditure for the year ended 31 March 2024
a)
Raising funds
Fundraising costs
b) Charitable activities
Depreciation
Centre for Young Musicians
Independent examination fees
Support costs
Total expenditure for the year ended 31 March 2024
Unrestricted
funds
general
£
20,400
-
760
445
8,222
9,427
29,827
£
20,000
-
660
4,500
7,857
13,017
33,017
Unrestricted
funds
designated
£
469
5,140
97,075
-
60
102,275
102,744
£
792
5,121
69,385
-
356
74,862
75,654
Total
£
20,869
5,140
97,835
445
8,282
111,702
132,571
£
20,792
5,121
70,045
4,500
8,213
87,879
108,671

Included within fundraising and support costs is a total of £27,709 in fees paid to key management personnel (2024: £26,926).

5 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, nor were they reimbursed any expenses.

6 Employees

There were no employees during the year (2024: Nil).

7 Net gains on investments

Net gains on investments
2025 2024
£ £
Revaluation of investments - 44

13

The Foundation for Young Musicians (A Company Limited by Guarantee)

Notes to the Financial Statements

For the Year Ended 31 March 2025

8
Tangible fixed assets
Books and musical
scores
£
At 1 April 2024
14,701
Additions
-
At 31 March 2025
14,701
Depreciation and impairment
At 1 April 2024
14,202
Depreciation charged in the year
77
At 31 March 2025
14,279
At 31 March 2025
422
At 31 March 2024
499
9
Debtors
Amounts falling due within one year:
Accounts receivable
Prepayments and accrued income
Other debtors
10
Creditors: amounts falling due within one year
Accruals and deferred income
Musical
instruments
£
690,320
-
690,320
678,132
5,063
683,195
7,125
12,188
Motor vehicles
£
10,250
-
10,250
10,250
-
10,250
-
-
2025
£
-
4,553
1,238
5,791
2025
£
77,812
77,812
Motor vehicles
£
10,250
-
10,250
10,250
-
10,250
-
-
2025
£
-
4,553
1,238
5,791
2025
£
77,812
77,812
Total
£
715,271
-
715,271
702,584
5,140
707,724
7,547
12,687
2024
£
5,600
6,913
1,269
13,782
2024
£
59,061
59,061

14

The Foundation for Young Musicians (A Company Limited by Guarantee)

Notes to the Financial Statements

For the Year Ended 31 March 2025

11 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement in funds
Balance at
1 April 2024
Incoming
resources
Expenditure
£
£
£
Centre for Young Musicians
154,621
-
(74,706)
Legacy and transfer
100,000
-
-
London Schools Symphony Orchestra
118,889
-
(21,107)
Hammersmith and Fulham Students
7,635
-
(1,791)
Fixed asset fund
12,687
-
(5,140)
393,832
-
(102,744)
Movement in funds
Balance at
1 April 2023
Incoming
resources
Expenditure
£
£
£
Centre for Young Musicians
156,173
-
(48,119)
Legacy and transfer
100,000
-
-
London Schools Symphony Orchestra
115,598
-
(20,134)
Hammersmith and Fulham Students
9,915
-
(2,280)
Fixed asset fund
17,546
-
(5,121)
399,232
-
(75,654)
Movement in funds Transfers
Balance at
31 March 2025
£
£
49,062
128,977
88,936
188,936
30,438
128,220
-
5,844
-
7,547
168,436
459,524
Transfers
Balance at
31 March 2024
£
£
46,567
154,621
-
100,000
23,425
118,889
-
7,635
262
12,687
70,254
393,832

The Centre for Young Musicians fund represents income received and expenditure incurred to benefit the young musicians at the centre. Bursaries are paid annually from this fund and certain central costs are paid as incurred. This fund includes costs for the maintenance of CYM transport.

The Legacy and transfer fund (previously Peter Croser) represents large legacies and other significant transfer of funds to be used at the trustees’ discretion. The trustees have determined that it will be utilised to help provide additional support for CYM students, and as a last resort to fund deficits elsewhere within the charity.

The London Schools Symphony Orchestra fund represents income and expenditure to allow the provision of bursaries for the annual tour, the three courses per year and support for the orchestra concerts.

The Hammersmith and Fulham Students fund represents the balance remaining from the Mogford Legacy for the musical development of secondary school children living in Hammersmith and Fulham.

The Fixed Asset fund matches the value of Fixed Assets (see Note 8), and was initially created by a transfer from CYM to the charity.

15

The Foundation for Young Musicians (A Company Limited by Guarantee)

Notes to the Financial Statements

For the Year Ended 31 March 2025

12 Analysis of net assets between funds

Unrestricted funds
Designated funds
£
£
Fund balances at 31 March 2025 are represented by:
Tangible assets
-
7,547
Current assets
81,585
451,977
81,585
459,524
Unrestricted funds
Designated funds
£
£
Fund balances at 31 March 2024 are represented by:
Tangible assets
-
12,687
Current assets
65,301
381,145
65,301
393,832
13
Cash generated from operations
2025
£
Net surplus for the year as per the Statement of Financial Activities
81,976
Adjustments for:
Depreciation charges
5,140
(Gains) on investments
-
Interest from investments
(17,818)
Decrease in debtors
7,991
Increase in creditors
18,751
Net cash generated in operating activities
96,040
Total
£
7,547
533,562
541,109
Total
£
12,687
446,446
459,133
2024
£
6,878
5,121
(44)
(15,219)
6,549
18,949
22,234

14 Related parties

There were no related party transactions during the year (2024: Nil).

16