KIRKLEES MUSIC SCHOOL (Operating as MUSICA KIRKLEES)
Llmlted by guarantee
Company Reglsterèd Number 2737172
Charity Commission Reference Number 1013838
ANNUAL REPORT AND ACCOUNTS
Year ended 31 August 2025
CONTENTS
Page
Significant Infomation
Report of the Direclors
2to5
Auditor's Report
6t08
Consolidated Statement of Financial Activities
Consolidated Balance Sheet
10
Consolidated Statement of Cash Flows
Notes lo Ihe Financial Statem6nts
12to19
Detailed Trading Account
20

KIRKLEES MUSIC SCHOOL (Operating as MUSICA KIRKLEES)
SIGNIFICANT INFORMATION
for the year ended 31 August 2025
The company is established as a company limited by guarantee and is registered as a charity with
the Charity Commission. The affairs of the company are governed by its Memorandum and Articles
of Association. The company is incorporated in England and Wales.
Company Registered Number 2737172
Charity Commission Reference Numbar 1013838
DIRECTORS
Mrs N S Garforth
Mr M McKirgan
Mrs H P Davias
Mr A J Harris
Mr B Jones
Cllr A C Pinnock
MrJMNunn
Cllr B Addy
Mr l M Campbell
Chair
Vice Chair
Appointed 4 April 2025
PRINCIPAL
Mr N Dolling
REGISTERED OFFICE Universty af Huddersfield
Goods Receiving
Queen Streel Building
Queen Street South
Huddersfield
HD1 3DR
ADVISERS
Bankers
Barclays Bank PLC
17 Market Place
Huddersfield
HD1 2AB
Audltors
G L Barker & Co LLP
47- 49 Auslhorpe Road
Leeds
LS15 8BA
Flnanclal Adviser
Simpson Wood IFinancial S8rvicesl Limited
Bank Chambers
Market Street
Huddersfield
HD12EW
Soli¢itorn
Schofield Sweenèy
Centura
76 Wellingion
Leeds
LS1 2AY

KIRKLEES MUSIC SCHOOL Ioperatlng as MUSICA KIRKLEESI
Company Règlstered Number 2737172
REPORT OF THE BOARD OF DIRECTORS
for the year ended 31 August 2025
The Board presents the report and financial statements of Kirklees Music School for the year
ended 31 August 2025. The statements appear in the forniat required by the Charities SORP (FRS
1021 and the Charities Act 2011. Th8 report and statements also comply with the Compani8s Act
2006. The company has no share capital and is a registered charity. The guarantee of each
member is limited to £1. The members are the directors of the company.
Structure, Governance and Management
The goveming document is the Memorandum and Articles of Association. It was last amended in
2024.
During the year Kirklees Music School owned all the share capital of Musica Kirklees Limited.
Musica Kirklees Limited was dissolved on 7 OGlober 2025.
Kirklees Council can nominate of Ihe directors. Other nominations are made by thé existing
Board of Directors. On appointment a director is given an infomiation pack that includes the
Memorandum and Articles of Asso¢iation and the latest audited accounts. Training needs are
assessed and met.
The Board of Directors is responsible for the overall strategy of the company. The PrIn￿PaI is
responsible for the day to day management.
Kirklees Music School is committed to ensuring that we pay our staff fairly and in a way which
ensures we attract and retain the right skills to have the greatest impact in delivering our charitable
objectives. The appropriatenèss of the Principal's and other employees, remuneration is reviewed
annually. including reference to comparisons with similar organisations ensuring Kirklees Music
School remains sensitive to the broader issues e.g. pay and 8mploymenl conditions elsewhere.
ObJectlv08 and Actfvltl88
Kirklees Music School is a music education charity and its principal activities are p8ripatetic music
tuition and ensemble provision at rnusiG ¢enlres.
Kirklees Music School aims lo promole and support the highest quality music education for all.
The Company exists for the advancemènt of public education all aspects of music in the Borough
of Kirklees. Kirklees Music School aims to provide a safe and encouraging environment where
young people are nurtured and their achievements celebrated.
Flnancial Rovlew
Core Arts Council funding was reduced by £5,599 during the year.
After making appropriate enquiries, the Board considers Ihat the company has adequate resources
to continue in operational existence for the foreseeable future. For this reason, il continues to
adopt the going Goncem basis in preparing the financial statements.
The result for the year and the Balance Sheet at 31 August 2025 represent a satisfactory outcome.
Achievements and Performance
Kirklees Music School was able to organise an increased number of concerts and evenls
ompared with the previous yèar.
Ensemble music making, both at Music Centres and for the Kirklees Music School ￿ntral groups,
has always ￿en a strength and ensuring that this remains the case is very important to us.
Concerts ¢ontinue lo be a main focus for the players at Music Centres along with active
involvement In their local communities.

KIRKLEES MUSIC SCHOOL {Operating a8 MUSICA KIRKLEES)
REPORT OF THE BOARD OF DIRECTORS
for the year ended 31 August 2025
Our recital teams and individual teacher demonstrations provide initial access lo live music-making
for thousands of children in Kirklees and are extremely well received by teachers and children in
schools.
We work closely with all schools in Kirklees and request feedback on all areas of dèlivery such as
teaching and live music performances. Netmork meetings for Secondary Schools are organi6ed as
well as Primary Hub Updates for Primary and First Schools
A strategic partnership, the West Yorkshire Music Hub. exists be￿een the mLtsic seNice8 in
Kirklees, Bradford, Calderdale, Wakefield and Leeds.
At a local level our partnerships with schools, ¢olléges, parents and other bodies have
demonstrated the power of effective partnership8.
Kirkle68 Music School has an established network of six music cenlres which are slralegiGally
placed across the locality and which provide a range of activities from traditional stnng 8ns8rnbles
and wnd bands through African drumming lo rock and soul bands.
The Company works closely with amateur choirs, bands and orchestras in thè area. often
embarking on joint ventures and sharing the Stage with them al concerts and events. Player8
involved in Whole Class Instrumental Teaching IWCIT) at schoo16 ar8 encouraged to attend one of
the beginner ensemblés at their local music cenlre.
Performance is seen as a vital part of making music and children are encouraged to perform on
instruments and vocally in order lo celebrate th8 achievements they have made.
The central ensembles provide challenge for young people who wish to pur8U8 their musical
interests lo a higher level. There is a steady stream of young Feople who go on lo study music at
Higher Education, both university and conservatoire
Young people are encouraged to consider provision offered by centres for advanced training in
Yorkshire and Greater Manch8Ster, Kirkle8s ha8 many succe68 stories in these area8 and has al80
enabled many students to gain coveted places al cOnse￿at01reS across the country.
Kirkle•8 has an excellent reputation for 81nging and over recent years there has been a positive
drive to create partner8hips to ensure that the èxcallance and diversity of our current provislon
continues lo flourish.
PrlnclpAI rl•ks and uncertalntl••
The Directors have considered the risks facing the Company and believe the main risk is en8uring
ther& is continuing funding from the Arts Council, at an appropriate level. The Directors regard the
health and safely of children as being of paramount importance and ensure staff ar8 vett8d by the
Disclosure and Barring S8Nice.
Futur• d•volopment•
Our plan8 for the coming year are designed to allow the Company to build on the recent gro￿￿
and lo continue lo fundian successfully both as a deliverer of high quality music education and as
a company mindful of its responsibilities to ils employees, ils clients and its future. Our move to the
University of Huddersfield in September 2025 opens up many new, exciting opportunities for
current and future students.
Our fundraising inilialives will continue lo support bursaries for children wrth ohallenging financial
circumstances. This will be marketed under the title of 'the Gift of Music.,
Publlc Benoflt statement
Kirkl888 Music School benefits th8 public by operating music centres and providing music
education to the young people of Kirklees. Discounts are made available to pupils in financial
hardship.
The Directors have referred lo the information contained in the Charity Commission's guidance on
public benefit when reviewing the Charity's aims and objectives and in planning future activities.
The Direclors are salisfied that Kirklees Music School provides a public benefit in accordance wrth
the Charity Commission's guidance.

KIRKLEES MUSIC SCHOOL (Operating as MUSICA KIRKLEES}
REPORT OF THE BOARD OF DIRECTORS
for the year ènded 31 August 2025
Directors. responsiblllty for the Flnan¢lal Statsmgnts
Company law requires the directors to prepare financial statements for each financial year which
give a true and fair view of the state of affairs of the charity and group and of the income and
expenditure of the charity and group for that poriod. In preparing those finan￿81 statements, the
direclors are required to..
select suitable accounting policie3 and apply them consistently.,
observe the methods and prinGiples in the Charities SORP.,
follow applicable accounting standards and Statement8 of Recommended Practice wilhoul
any material departures.,
make judgements and estimates that are reasonable and prudenl.,
prepare the financial stal8m8nls on the going concern basis unless il is inappropriate to
presume that the charity will continue to operate.
The Directors are responsible for keeping proper accounting records which disclose wllh
reasonable acGuracy at any time the financial position of the charity and group and to enable them
lo ensure that the financial statements comply wrth the Companies Act 2006 and the charity,
governing document. They are also responsible for safeguarding the assels of the charity and
hence for taking reasonable st8ps for the prevention and detection of fraud and other irr8gularitie$.
The directors are responsible for the maintenance and integrity of the corporate and financial
information included on the charity's websile.
St•t•ment of dl•clo8uro of Infomiatlon to audltors
The directors of the company who held office at thè dale of approval of thi8 Annual Report each
confirm that..
so far as they are aware, there is no relevant audit infonnation (information n88ded by tho
¢ompany's auditors in connection with preparing their report) of which the company's
auditors are unaware, and
they have tak8n all the stèps that they ought lo have taken as directors in order to make
themselves aware of any relevant audit information and to e$lablish that the companls
auditors are aware of that information.
R•8•rvo$ Pollcy
At the Balance Sheet dale lotal reserves amounted to £1,046.954. Unrestricted funds amounted to
£1,042,242 and Restricted Funds (Gift of Music) amounted lo £4,711.
In the opinion of the Board of Direcloryd reserves amounting lo at least six months running c08ts
are required. Reserves of al18ast £1,000,000 arè therefore needed
The Reserves Policy continu88 to be reviewed on a regular basis.

KIRKLEES MUSIC SCHOOL Ioperatlng as MUSICA KIRKLEESI
REPORT OF THE BOARD OF DIRECTORS
for the year ended 31 August 2026
Tangible Fixed Assets
The movements in the company's tangible fixed assets are set out in note 11.
Prlnclpal fundlng sources
The main source of funding in a normal year is from parents of children receiving music lessons or
attending one of the Kirklees Music School music centres. In Ihese financial statements that
represented 450A of total income. Services provided directly to schools represented 160/0 of total
income. A service level agreement with the West Yorkshire Music Hub supported by Arts Coun¢il
England provided 290h of total income.
Investment Policy
Kirkloes Music School has a number of short and medium term challenges. During the year the
policy was to invest funds in a managed low nsk fund. The performance of the investment
exceed8d our expectations.
Small Company Exemption
Advantage has been taken of the exemption for smaller incorporated charities conferred by the
Charities SORP IFRS 1021 lo prepare this report in accordance with the special provisions of the
Companies Act 2006 relating lo small companies.
ON BEHALF OF THE BOARD OF DIRECTORS
3 2DZ
N. S. Garforth
Director
Date

KIRKLEES MUSIC SCHOOL {Operating as MUSICA KIRKLEES)
INDEPENDENT AUDITOR'S REPORT
To the members of Kirklees Music School
for the year ended 31 August 2025
Oplnlon
We have audited the financial statements of Kirklees Music School (the 'charitablè company,) for
the year ended 31 August 2025 which comprise th6 Group Statement of Financial Activities, the
Group and Parent Charitable Company Balance Sheets, the Consolidated Statement of Cash
Flows and the related notes, including a summary of significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards. including Financial Reporting Standard 102 'The Financial
Reporting Standard applicable in the UK and Republic of Ireland, {Uniled Kingdom Generally
Accepted Accounting Practice).
In our opinion thè financial stalemenls,,
give a true and fair view of the state of the group's and company's affairs as al 31 August 2025,
and of the group's and the parent company's incoming resourcys and application of resourcè8.
including ils income and expenditur8, for the year then ended.,
have been properly prepared in aG¢ordance with United Kingdom Generally Accepted Accounting
Practice.,
• have been prepared in accordance wilh the Companies Act 2006 and the Charities Act 2011.
B••l• for oplnlon
Wé conducted our aLtdit in accordance with International Standards on Auditing (UK) IISAS (UK))
and applicable law. Our responsibilities under those Standards are further described in the
Auditor's responsibilities for the audit of the financial statements section of our report. We are
Indep8ndenl of the charitable company in accordance with the éthical requirements that are
relevant to our audit of the financial statements in the United Kingdom. including the Financial
Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe Ihal the audit evidence we have obtained is
8ufficient and appropriate to provide a basis for our opinion.
Conclu•lon• relatlng to golng Concern
We have nothing to report in respect of the following matters in Trlalion lo which the ISAS IUKI
require us lo report lo you where..
the Truste88' use of the 90in9 concern basis of accounting in the preparation of the financial
statements is not appropriate., or
the Trustees have nol disclosed in the financial statement8 any idenlified material uncertainties
that may cast significant doubt about the ¢hari18ble company's ability lo continue to adopt the
going concern basis of accounting for a period of al least tsvelve months from tha dale when the
financial statements are authorised for issue.
Other Infomiatlon
The Trust8es are responsible for the other information. The other information comprises the
information in¢luded in the Annual report, other than the financial 8talements and our Auditorfs
report thereon. Our opinion on the financial statements does not cover the other infomation and,
except to the extent olhetwise explicitly stated in our report, we do not express any fom of
assurancé conclusion Ihereon.

KIRKLEES MUSIC SCHOOL (Operating as MUSICA KIRKLEES)
INDEPENDENT AUDITOR'S REPORT
To the members of Kirklees Music School
for the year ended 31 August 2025
In conneclion with our audit of the financial statements, our responsibility is to read the other
infomation and in doing so. consider whether the other information is materially inconsistent with
the financial statements or our knowledge obtained in the audit or otherwise appears lo be
materially misstated. If we idenlrfy such material inconsistencies or apparent material
misstatements, we are required to determine whelher there is a material misstatement in the
financial statements or a material misstalernent of the other information. If, based on the work we
have perform6d, we conclude that thare is a material misstatement of this other information, we
are required to report that fact.
We have nothing lo report in this regard.
Opinion on other mattern prescrlbed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the inforniation given in the Trustees, Report for the finanGial year for which the financial
statements are prepared is Gonsislenl with the financial statemènts.
the Trustees, Report has been prepared in accordance w¢lh applicable legal rèquirements.
Matters on whl¢h we are required to report by 8xceptlon
In the light of our knowledge and understanding of the chantable company and its environment
oblained in the course of the audit, we have not identified material misstatements in the Trust8es'
Report.
We have nothing to report in respect of the following matters in relation to which Companies Act
2006 requires us to report to you if, in our opinion., adequate accounling records have not been
kept or returns adequate for our audit have not been received Irom branches not visited by us.. or
the financial statements ar8 not in agreemenl with the accounting records and returns. or certain
disclosures of Trustees, remuneration specified by law are not made or we have not received all
the information and explanations we require for our audit, or,. the Trustees were nat entitled to
prepare the financial slalements in accordance with the small companies regime and take
advantage of the small companies, exemptions in preparing the Trustees, Report and from the
requirement to prepare a Strategic Report.
Re3ponslbilitig8 of trustees
As explained more fully in the Trustees, responsibilities statement the Trustees (who are also the
directors of the charitable ￿MpanY for the purposes of company lawl are responsible for the
preparation of the financial statements and fcr being satisfied that they give a true and fair view,
and for such internal control as the Trustees determine is necessary lo enable the preparation of
financial statements that are free from material misstalemenl, whelher due to fraud or error.
In preparing the financial statements, the Trustees are résponsiblè for assessing the charilable
company's ability to continue as a going concern, disclosing, as applicable, matters related to
going concern and using the going concern basis of accounting unless the Trustees either intend
lo liquidate the charitable Gompany or lo cease operations, or have no realistic allernalive but lo do
so.

KIRKLEES MUSIC SCHOOL (Operating as MUSICA KIRKLEES)
INDEPENDENT AUDITOR'S REPORT
To tho members of Kirklee8 Muslc School
for tho year end•d 31 August 2025
AudltrfB ro$pon•lbllltio• for tho audlt of th• financlal 8tatsmont•
Our objectives are to obtain reasonable assurancé about whether the financi81 slalernents as a
whole are free from m816ri81 misstatement, whether due to fraud or error, and to issue an Audiloe8
report that includes our opinion. Reasonable 8ssuranc8 18 a high level of assurance, but is not a
suaranlee that an audll conducted in accordance with ISAS (UK) will a￿vaYS delect a malertal
mlsststement when il exis18. Mlsstatemenls Gan arise from fraud or error and are ¢onsidered
material if, indiwdualw or In the aggregate. they reasonably be expe¢t¢d to Influence the
economic deci8ions of users taken on the basis of these financial statements.
A further description of our responsibilities for the audit of the financial s18lementS 16 located on the
Financial Reporting Council's website at.. ww.frc.org.ukJauditor3responsibililies. This de8rJiption
fom$ part of our Auditoffs report.
U$• of our r•port
Thls report Is mad8 solely to the Kirklees Musl¢ School members. as a body, in accordance with
Chapter 3 of Part 18 of the Companies Act 2006 and th8 Charities Act 2011. Our audit work has
been undertaken so that we might slate to the company's members those matters w8 are required
to State lo them in an auditorfs report and for no other purpose. To the fullesl exlenl permitted by
law, we do not 8c¢epl or assume responsibility to onyone other than Klrklees Muslc School and it's
members as a body. for our audll work, for Ihis report. or for the oplnions wo have formed.
oy
è3
Martin Knaggs
Senlor Stolulory Auditor
For and on behalf of
G L Barker & Co LLP
Chartered Cortlfled Accountants and Stgtulory Audltor
47- 49 Au31horpo Road
L8eds
LSIS 88A
Dats
G L Barker & Co LLP is eligible lo act as an auditor in temis of sectlon 1212 of th8 Comp8nies Act
2006.

KIRKLEES MUSIC SCHOOL (Operating as MUSICA KIRKLEESI
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 August 2025
(INCORPORATING THE CONSOLIDATED INCOME AND EXPENDITURE ACCOUNTI
Notes
Unrestricted Restricted
Funds
Funds
Total
2025
Tolal
2024
Income and endowments from..
Donations
Investments
Charitable activities
Other incoming resourcEs
1,050
4,722
2,021,686
150,733
2.900
3,951
1,747
4,722
9,700
0 2,021,686 1,895,189
150.733
92,913
Total incoming resources
2 178 191
2900 2 181 091 1999 548
Expenditure on:
Ral8lng funds
Charitable actlvitlos
2,243.648
1,860 2,245,508 2,019,725
Total expgndlturn
2,243,648
1,860 2,245,508 2,019,725
12
Net unreallsed galn - inve8tm?nts
53,633
53,633
45,094
Not Incomel {expenditure)
{65,457)
1,040
(64,4161 (20,1771
Net movement in funds
111.8241
1,040
{10,783)
24,917
Reconclllatlon of funds
Total funds brought forward
1,054.066
3,671 1,057,737 1,032,820
17
Total funds carried forward
1042 242
4711 1046954
Under the provisions of Section 408 of the Companies Act, a s8parate statement of
financial activities for the company alone is not required.
All of the activities undertaken by the chanty were continuing activities and no new activities
were acquired during the year.
There are no recognised gains or losses olher than those in the Statement of Financial
Activities. Therefore. no Statement of Recognised Gains or Losses has been prepared.
The notes on pages 12 to 19 form an integral part of these accounts

KIRKLEES MUSIC SCHOOL (Operating as MUSICA KIRKLEES)
Company Reglstered Number 2737172
CONSOLIDATED BALANCE SHEET at 31 August 2025
Group
2025
Group Company Company
2024
2025
2024
Noles
Flxod assets
Tangible assels
Investments
8,519
818,727
16,422
765,094
6,519
818,847
16,422
765,214
12
Total Fixed Assets
825 246
781
825 368
Curr•nt asse18
13
16
Debtors
Ca8h at bank and in hand
53,961
203 371
257,332
25,358
53,961
203 371
257,332
25,358
312,009
312.009
14
Creditors..
amounts lalling due within one year
135.6241
(35,7881 (35,7441 (35,908}
N•t curront assets
N•t a880t•
FUNDS
Unrestricted
Restri¢ted
1,042,242 1,054,066 1,042,242 1,054,066
17
Approvéd by the directors and trustee3 on
their behalf by
éS.202
and signed on
N.S. Garforth
Director
The notes on pages 12 10 19 forn an int8gral part of these accounts

KIRKLEES MUSIC SCHOOL (Operating as MUSICA KIRKLEESI
CONSOLIDATED STATEMENT OF CASH FLOWS for tho year onded 31 August 2025
Unrestricted Restricted
Funds 2025 Funds 2025
Total
2025
Total
2024
Notes
Nel cash Pfovided by operaling
activities
15
18264
Cash flows from investing activities..
Interest from investments
Purchase of fixed assets
Transfer lo investment fund
4.722
4,722
9,700
(3,2001
1720,0001
Net cash provided by investing
activities
4,722
4,722 (713,500)
Nel cash provided by financing
activities
Change in cash in the year
23
83 282
Cash al 1.9.24
283,296
3,357
286,653 1,018,417
16
Cash at 31.8.25
198973
203 371
286 653

KIRKLEES MUSIC SCHOOL (Operating as MUSICA KIRKLEES)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
ACCOUNTING POLICIES
Basis of Accounting
The 5talemenl of accounts has been prepared under the historical cosl convention in accordance
with the provisions of the Companies Act 2006, thè Charities Statement of Recommended Practice
IFRS 1021 and applicable accounting standards. Where necessary the headings laid down in the
Companies Acl have been adapted to meèt the special activities of the company. The company
qualifies as a small company under the Companies Act 2006. The Group accounts are the
consolidated accounts of Kirklees Music School and Musica Kirk1ees Limited.
Fund Accountlng
General funds are unrestricted funds which are available for use al the discretion of the Directors
in furtheran￿ of the general objectives of the company and which have not been designated for
other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed
by donors or which have been raised by the charity for a particular purpose.
Taxatlon
As a registered charity, the company benefits from rates relief and is genérally exempt from
income lax and capital gains tax. but not from VAT. IrreGoverable VAT is included In the cost of
those items to which it relates.
Investments
Realised and unréali8ed gains and losses are taken to the Stalement of Financial Activities.
Incomlng Rèsources
All income is accounted for as soon as the Company has entitlement to the incom8 and there is
certainty of re￿Ipt and the amount is quantifiable.
Ro8ources oxpended
All expenditure is accounted for on an accruals basis, Where costs cannot be directly attributed
they have been allocated to activities on a basis consistent with the use of the resources.
Direct ¢osts, including directly attributable salaries. are allocated on an actual basis lo the key
strategic areas of activsty. Overhead5 and other salaries are allocated betjveen expense headings
on the basis of time spent.
Govemance costs are those incurred in connection with the management of the Company's
agsels, organisational adminislralion and compliance wth conslitulional and slatutory
requirements.
Presonlatlon currency
The presentalion currency of the financial statements is the Pound Steding1£1.

KIRKLEES MUSIC SCHOOL (Operating as MUSICA KIRKLEES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
Flxed Asset•
Assets with a Cost in exces8 of £1,500 intended to be of ongoing use to the Company in carrying
out its activities are capitalised as fixed assels.
All fixed assets are included at cosl.
Depreciation of tangible fixed assets ￿$ provided at th8 following annual rates in order to wrrte off
each asset over its estimated useful life.
Musical instruments
50Qh Straight line
Fixtures. fittings and equipment 250h Straight line
CompLrter equipmenl
33,1 OA Slraighl line
Loa8e•
Rental8 paid under operating leases are charged against income as incurred.
P•n8lon contrlbutlon•
The company ¢ontribut85 lo a defined contribution personal p&n8lon Scheme for non-teaching staff
in addition lo the defined benefit Teachers Pension Scheme for teachers. Kirklees Music School's
contributions lo the scheme are affected by a surplus or deficit in the scheme, however. it 1$ unable
to identify its share of the underlying assets and liabilitiés in the schem8 on a reasonable or
on8iStenl basis and has thus availed itsélf of the exemption permitted by paragraph 9 of Financial
Reportlng Standard 102 to treat the scheme as a defined contribution 8chome.
The 888ets of the schemes are hèld separately from Ihose of the company in independently
administered funds. The amounts Ghargéd against income represent the contributions payablè to
the schemes in respect of the accounting penod.
OPERATING LOSS OF THE COMPANY
202
The operating Ios8 18 81ated after charging..
Depreciation on tangible fixed as8ets
Auditols remuneration
9,903
10,510
20,015
8,400
During the year the auditors also received £51012024 - £474) in respect of non audit
Services,
EMPLOYEE INFORMATION
The average numbér of full time equivalent employees during the
year was..
Directors
Support staff - music cenlres
Support staff - offi¢e
Teachers
32
30
47

KIRKLEES MUSIC SCHOOL {Operatlng as MUSICA KIRKLEESI
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
20
2024
EMPLOYEE INFORMATION - Continuod
The average total numbèr of staff (including part time staff) was..
Directors
Support staff - music centres
Support staff - office
Teachers
10
55
78
Staff co818 for all the above were..
02
2024
Salaries and wages
Social security costs
Dèfined banefil pension
Defined contribution pension scheme
1,424,623 1,318,935
110,887
90,303
312,809
261,551
58 390
1729 179
190978
One employee received a salary greater than £80.000. The Principal received total
employee benefit8 of £78,11912Q24 £71,685), consisting of a gross salary of £60,708 and
employer pension contributions of £17,411.
One of the director6 received £200 expenses in re8pect of musical performances during the
year.
DEFINED BENEFIT PENSION
The Teachers, Pension Scheme {TPS or scheme) is a statutory, unfunded, defined benefit
occupational sohém8, governed by the Teachers, Pensions Regulations 2010 las amended)
and the Teachers, Pension Scheme Regulations 2014 (as amended). These regulations
apply to teachers in schools and other educational establishments, including academies, in
England and Wales that are maintained by local authorities. In addition, teachers in many
independent and volunlary-aided schools, and teachers and lècturers in some
establishments of higher and further education may be eligible for membership.
Membership is automatic for full-time leacheryd and lecturers and from 1 January 2007
automatic loo for teachers and lecturers in part-time employment following appointment or
change of contract Teachers and lecturers are able to opt out of the TPS.
The Teachers. Penslon Budgetlng and Valuatlon Account
Although members may be employed by various bodies, their retirement and other pension
benefits are sel out in règulations made under the Superannuation Acl 1972 and Public
Service Pensions Act 2013 and are paid by public fund8 provided by Parliament. The TPS
is an unfunded scheme and members contribute on a 'pay as you go, basis - contribution8
from members, along with those mad8 by employers. are credited to the Exchequer under
arrangements governed by the above Acts.
The Teachers. Pensions Regulations 2010 require an annual account, the Tèachers,
Pension Budgeting and Valuation Accounl, to be képt of receipts and expenditure (including
the cost of pension increases). From 1 April 2001, the Account has been credited wilh a
real rate of return, which is equivalent lo assuming that Ihe balance in the Account is
invested in notional investments that produce that real rate of return.

KIRKLEES MUSIC SCHOOL (Operating as MUSICA KIRKLEESI
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
Valuation of the Teachers. Pension Scheme
The Govemmenl Actuary, using normal actuarial principles, conducts a fomal actuarial
review of th6 TPS in accordance with the Public SeNice Pensions (Valuations and
Employer Cost Cap) Directions 2014 published by HM Treasury every 4 years. The aim of
the review is lo ensure costs are recognised and managed appropriately and the review
specifies the level of future contributions.
Actuanal scheme valuations are dependent on assumptions about the value of future costs,
design of benefits and many other factors. The latest actuarial valuation of the TPS was
carried out on 31 March 2020. The valuation report was published by the Department for
Education on 27 October 2023, with the SCAPE rate set by HMT. applying a notional
investment relum based on 1.7.10 above the rale of CPI. Thè key elements of the valuation
outcome are'.-
Employer contribution rates sel at 28.68Vo of pensionable pay (including a 0.080/0
administration levyl. This is an increase of 5% in employer contributions and the cost
control result is such that no change in member benefits is needed.
Total scheme liabilities {pensions currently in payment and the estimated cost of future
benefits) for Servi￿ to the effective date of £262,000 million and notional assets (estimated
future contributions together with Ihe notional investments held al the valuation dale) of
£222,000 million, giving a notional past service deficit of £39,800 million.
A copy of the latest valuation report can be found on the Teachers, Pension SGheme
website
The result of this valuation will be implemented from 1 April 2024. The next valuation result
is due to be implemented from 1 April 2028.
The employerfs pension costs paid to the TPS in the period amountéd to £312,80912024.
£261,551}
Under the definitions set out in Financial Reporting Standard IFRS 102) Retirement
Benefils, the TPS is a multi employer pension scheme. Kirklees Music SGhool is unable to
identify its share of the underlying assets and liabilities of the s¢heme. Accordingly. Kirklees
Music School has taken advantage of the exemption in FRS102 and has accounted for its
contributions to the scheme as if it were a defined Contribution scheme. Kirklees Mu51C
School has set out above the information available on the schemé and the implications for
the Gompany in tèmis of the anticipated contribution rates.
DONATIONS
Unrestricted Restricted
Funds 2025 Funds 2025
Total
2025
Total
2024
Donations
INCOME FROM INVESTMENTS
Unrestricted Restricted
Funds 2025 Funds 2025
Total
2025
Total
2024
Interest receivable

KIRKLEES MUSIC SCHOOL (Operating as MUSICA KIRKLEES)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
INCOME FROM CHARITABLE ACTIVITIES
20
2024
Arts Council
Other income
Music education - parents
Music education - music cenlres
Music education - schools
635,501
31,801
874.109
128,418
351858
641,100
29,784
780,739
116,358
27 209
OTHER INCOMING RESOURCES
202
2024
Pension and National Insurance grants
15
2913
CHARITABLE ACTIVITIES EXPENDITURE
Unrestricted
Restricted
F nds 2025 Fun
Tolal
2025
Total
2024
Grant funding
Wesl Yorkshire Hub admin fee
Govemance costs
Music centre8 rent
Sheet music
40,698
18,376
11.714
35,865
1,301
1.860
42.558
18,376
11,714
35,865
1,301
23,484
9,367
38,960
1,365
Frii
Projects
Instrument repairs
Motor and trav81
Wages
School liaison
Rent, rates and water
Heat and light
Property repairs
Cleaning
Tèlephon
Photocopier
Computer ¢08ts
Printing and stationery
Postage
Bank charges
Payroll ¢harg88
Legal
Insurance
Training costs
Removals
Sundries
Depreciation
Bad debts
1,650
18,777
29,993
1,909,786
1,650
4.477
18,777
21,843
29,993
27,180
1,909,788 1,729,179
3,843
34,551
7,841
1,970
1,809
3,042
3,888
22,145
6.511
674
8,259
10,539
5,688
28,171
3,763
38,267
8,726
8,967
1,524
3,409
3,483
23,450
4,654
468
7,034
11,380
6,758
28,839
4,212
3,522
3,293
9,903
7,821
38,267
8,728
8.967
1,524
3,409
3,463
23,450
4.654
468
7,034
11,380
6,758
28,839
4,212
3,522
3,293
9.903
7,821
2,881
20,015
4,280
Total expenditure
ie

KIRKLEES MUSIC SCHOOL Ioperatlng as MUSICA KIRKLEES)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
10
GOVERNANCE COSTS
2025
2024
Legal
Audit
Indemnity insurance
559
10,510
645
513
8,400
454
Indemnity insurance has been purchased to protect the charity, direclors and officers from
1088 ansing from Ihe neglect or default of the directors or other officers.
TANGIBLE FIXED ASSETS
Musical Fixtures and Computers
Instrument8
Fittings
Total
Cost
Balance 1,9.24
Additions
Disposals
Balance 31.8.25
108,835
25,801
96,383
231,019
24,801
1,000
28.704
67,679
53.505
177,514
108,835
D•pr•clatlon
Balance 19 24
Charge for the year
Disposals
Balance 31.8.25
106,035
1.600
25,801
82,761
8,303
28.704
62,360
214,597
9.903
53,505
170,995
24,801
1.000
107,635
Wrltten down valu• •t
31.8.24
2,800
13,622
16,422
Wrltten down valu• at
31.8.2S
1,200
5,319
6,519
12
INVESTMENTS
Investment In gublldlary undertaklng
20
Shares at cost
120
12
The subsidiary undertaking is Musica Kirklees Limitéd (company number 10289559). The
company was dissolved on 7 October 2025.
Kirklees Music School owned all the issued 8hare capital of the company. 120 Ordinary
shares of £1 each are issued.
The assets and liabilitie8 of the subsidiary undertaking at 31 August 2025 were
120
Owed by parent undertaking
representing
Share Capital
120

KIRKLEES MUSIC SCHOOL (Operating a$ MUSICA KIRKLEESI
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
Inve•tment in managed fund
202
2024
Mafkel value at 1.9.24
Additions al cost
Unrealised investment gain$
Investment managemenl costs
Market value at 31.8,25
765,094
720,000
57.503
62,163
765 0
13
DEBTORS
Group
Group Company Company
24
Trade debtors
Prepayments
6.676
12,125
6,676
12,125
13 231
25 356
14
CREDITORS
Amount• falllng du•
wlthln on• y•ar:
Group
2025
1,643
Group Company Company
2024
2025
5,092
1,843
120
Trade creditors
Owed to group undertaking
Accrua16
5,092
120
30
788
15
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
Unre8trlcted Reslricled
Funds 2025 Funds 2025
Net income for the year
(85,457)
1,040
(64,4161 120,1771
Adjustments for..
Depreciation
Investment income
{IncreasellDecrease in debtors
Decrease in creditors
9,903
14,7221
{28.6051
{184)
9,903
20,015
{4,722)
(9 7001
(28,6051
2,890
11841 {11,292)
Net cash provided by operating
activities
{89,0451
1,040
(88,0041 118.2641
16
ANALYSIS OF CASH AND CASH EQUIVALENTS
Tolal
2025
Total
2024
No notice deposit$
203,371
286,654

KIRKLEES MUSIC SCHOOL {Operating as MUSICA KIRKLEES)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
17
RESTRICTED FUND
The Gift of Music Fund has been set aside by the Directors to provide bursaries to children
with challenging financial circumstances.
2025
2024
Balance at 1 Septembèr 2024
Donations
Expenditure
Balance at 31 August 2025
3,671
2,900
4,147
1,557
18
COMMITMENTS AND CONTINGENT LIABILITIES
At the balance sheet dale there We￿ no Commitments for capital expenditure other than as
provided lor in these accounts.
At the balance 8h88t date there was the possibility that our Pf8VIOU6 landlord would levy a
charge for the internal dacoration of the vacated office. No c08t has been proposed but it
could be in the region of £20,000.
Commllment8 under non-can¢ellable operating le8$88 are as follows.,
Land and
Buildin
Other
Land and
Buildin
Other
Expiring in1888 than one year
2,129
2,880
Expiring betsveen on& year and fiv
year8
56,100
14,400
20,629
10

KIRKLEES MUSIC SCHOOL Ioperatlng as MUSICA KIRKLEESI
DETAILED TRADING ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025
2025
2024
INCOME
Arts Council
Music education - parents
Discounts granted
Music education - music centres
Discounts granted
Music education - schools
Other income
Pension and Nl grants
Interest receivable
Donations
635,501
874.109
{28,7131
128,418
111,985}
351,858
31,801
150.733
4,722
1,050
641,100
780,739
{17,174}
116,358
14,277)
327,209
29,784
92,913
9,700
190
Total income
2,137,493
1,976,541
EXPENDITURE
Music centres rent
Wesl Yorkshire Hub admin fee
Sheet music
Instrument repairs
Projects
Travel
Wages
School liaison
Renl. rates and water
Heal and light
Property repairs
Cleaning
Telephone
Photocopier
Computer costs
Printing and stationery
Postage
Bank charges
Payroll charges
Legal
Audrt
Insurance
Training costs
Relocation
Sundries
Depre¢iation
Bad debts
35,865
18.376
1,301
18,777
1,650
29,993
1,909,786
36,960
1,365
21,843
4,477
27,180
1,729,179
3,843
34,551
7,841
1,970
1,809
3,042
3,888
22,145
6,511
674
6,259
10,539
5,688
8,400
26,625
3,763
38.267
8,726
8,967
1,524
3,409
3,463
23,450
4,654
468
7,034
11,380
7.317
10,510
29,484
4,212
3,522
3,293
9,903
7,621
2,881
20,015
4,280
Total expenditure
2.202,950
1,996,241
LOSS FOR THE YEAR