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2024-12-31-accounts

REGISTERED COMPANY NUMBER: 02639507 (England and Wales) REGISTERED CHARITY NUMBER: 1040455

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BATH MOZARTFEST LIMITED

Barber & Company A trading name of PCM Accounting Limited 2 Jardine House Harrovian Business Village Bessborough Road Harrow Middlesex HA1 3EX

BATH MOZARTFEST LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Cash Flow Statement 8
Notes to the Cash Flow Statement 9
Notes to the Financial Statements 10 to 16
Detailed Statement of Financial Activities 17

BATH MOZARTFEST LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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).

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The economic climate continues to be challenging for the Arts sector, with some audiences still not returning to pre-Covid levels and problems exacerbated by rising costs, world-wide turmoil and unsettled financial markets.

In Bath both the Bachfest and Mozartfest have experienced unique problems with venues: with the Abbey where recent major works have resulted in a changed acoustic, and also at the Assembly Rooms - to date the major venue for both festivals - which has reverted to the National Trust (having been managed by the local council for many years) and is now closed for complete refurbishment. This has already impacted Bath Bachfest in 2024 and will mean neither festivals can use this venue in 2025, and potentially 2026 too. Solutions have been found, but these come with limitations, including reduced capacity and thus ticket income, and lack of facilities for hospitality.

To date our audiences remain good, and the national and international tour groups which are of considerable benefit to the festivals have returned to pre-pandemic levels. We are fortunate to have very loyal audiences, many taking Friends membership in order to secure early booking for the best seats, and we are consistently praised for the quality and the breadth of the programming of our festivals which underpins this support. This is largely due to our long-serving Artistic Director, Amelia Freedman, CBE, to whom the festivals owe a considerable debt of gratitude for more than 30 years of continuous service.

Trustees are, however, aware that many regular audience members are retired and living on fixed incomes and have been impacted by volatile financial markets, and are coming to fewer concerts than previously or in some cases are unable to donate as generously. Competition from other local festivals and events is also strong.

Costs have risen across the board: artists fees and expenses, plus expenditure on administration, marketing and PR and production costs, but the small management team continues to work hard to keep these to a minimum.

Fresh audiences and donors are continually sought and with this in mind, as Trustees have retired, the newly formed Nominations Committee has identified, and the Board has appointed, a number of new Trustees who can introduce new, next generation, supporters. A succession plan is now in place for the Artistic Director.

Despite these varied challenges income has held up very well, as has return on investment. The Board would like to thank formally all those who contribute to the success of Bath Bachfest and Bach Mozartfest, from the most generous sponsors to those who buy tickets - to have these results with no public funding is quite an achievement and we are most grateful to everyone who supports our endeavours.

FINANCIAL REVIEW

Principal funding sources

The charity's principal funding sources are from ticket sales, sponsorship and donations.

Reserves policy

The trustees are conscious of the need to ensure the continued viability of the company and with the continued support of their sponsors, they believe that the company has sufficient financial backing to enable it to continue for the foreseeable future. They also consider that the reserves as at 31 December 2024 were at an appropriate level.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, The Memorandum and Articles of Association, and constitutes a limited liability company, limited by guarantee, as defined by the Companies Act 2006.

Page 1

BATH MOZARTFEST LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Status of the Trustees

The trustees of the charity are also the directors of the company for the purposes of the relevant charity and company law and in accordance with the Memorandum and Articles of Association.

The Memorandum and Articles of Association, as approved by the Charity Commission, decrees that the Board shall comprise a minimum of two members with no maximum number. All Board members are elected by the existing Board, taking into consideration their professional experience and knowledge of classical music. No formal induction or training is given to new trustees, but they are given an introduction to the work of the Company and provided with the information they need to fulfil their roles which includes information concerning their duty as trustees and an insight into charity law. In addition they are required to sign a letter confirming their support for the objects of the company. Each director/trustee is appointed by the Board to serve for a period of three years after which he/she may seek re-election.

Organisational structure

The day to day administration and other operational Company matters are delegated to a team of specialist professionals supported by members of the Board. Periodic reports are provided to the Board for review and action as required.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Board has conducted a review of the major risks to which the charity is exposed and where appropriate has ensured that procedures and systems are in place to mitigate such risks.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

02639507 (England and Wales)

Registered Charity number

1040455

Registered office

7-9 North Parade Buildings Bath BA1 1HS

Trustees

Sir David Bell C Allanson-Bailey T Osborne S Johnson (resigned 15.11.2024) P Roper A Woodroffe Lieutenant General Sir R Cordy-Simpson (resigned 27.3.2025) Professor R Wendorf N Isherwood (appointed 22.7.2024) R Lovell (appointed 16.9.2024) W Lacey (appointed 27.3.2025)

Company Secretary

C Jones

Page 2

BATH MOZARTFEST LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Christopher Horsley FCA Barber & Company A trading name of PCM Accounting Limited 2 Jardine House Harrovian Business Village Bessborough Road Harrow Middlesex HA1 3EX

Principal Bankers

HSBC Bank plc, 45 Milsom Street, Bath, BA11DU

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ D Bell - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BATH MOZARTFEST LIMITED

Independent examiner's report to the trustees of Bath Mozartfest Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report

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

Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can 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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

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

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

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

Christopher Horsley FCA

Barber & Company A trading name of PCM Accounting Limited 2 Jardine House Harrovian Business Village Bessborough Road Harrow Middlesex HA1 3EX

Date: .............................................

Page 4

BATH MOZARTFEST LIMITED

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
177,712
Charitable activities
4
Classical music festivals
206,100
Investment income
3
12,770
Total
396,582
EXPENDITURE ON
Raising funds
5
20,224
Charitable activities
6
Classical music festivals
373,987
Other administration costs
8
17,309
Total
411,520
Net gains on investments
18,008
NET INCOME
3,070
Transfers between funds
14
10,000
Net movement in funds
13,070
RECONCILIATION OF FUNDS
Total funds brought forward
304,490
TOTAL FUNDS CARRIED FORWARD
317,560
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
(10,000)
(10,000)
98,952
88,952
31.12.24
31.12.23
Total
Total
funds
funds
£
£
177,712
177,527
206,100
190,766
12,770
12,454
396,582
380,747
20,224
19,812
373,987
347,007
17,309
16,589
411,520
383,408
18,008
18,353
3,070
15,692
-
-
3,070
15,692
403,442
387,750
406,512
403,442
31.12.24
31.12.23
Total
Total
funds
funds
£
£
177,712
177,527
206,100
190,766
12,770
12,454
396,582
380,747
20,224
19,812
373,987
347,007
17,309
16,589
411,520
383,408
18,008
18,353
3,070
15,692
-
-
3,070
15,692
403,442
387,750
406,512
403,442
380,747
19,812
347,007
16,589
383,408
18,353
15,692
-
15,692
387,750
403,442

The notes form part of these financial statements

Page 5

BATH MOZARTFEST LIMITED

BALANCE SHEET 31 DECEMBER 2024

Unrestricted
fund
Notes
£
FIXED ASSETS
Investments
11
241,127
CURRENT ASSETS
Debtors
12
41,866
Cash at bank
59,029
100,895
CREDITORS
Amounts falling due within one year
13
(24,462)
NET CURRENT ASSETS
76,433
TOTAL ASSETS LESS CURRENT
LIABILITIES
317,560
NET ASSETS
317,560
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
fund
£
88,952
-
-
-
-
-
88,952
88,952
31.12.24
Total
funds
£
330,079
41,866
59,029
100,895
(24,462)
76,433
406,512
406,512
317,560
88,952
406,512
31.12.23
Total
funds
£
312,071
19,186
111,114
130,300
(38,929)
91,371
403,442
403,442
304,490
98,952
403,442

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 6

continued...

BATH MOZARTFEST LIMITED

BALANCE SHEET - continued 31 DECEMBER 2024

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

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. D Bell - Trustee

The notes form part of these financial statements

Page 7

BATH MOZARTFEST LIMITED

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Purchase of fixed asset investments
Sale of fixed asset investments
Investment management costs
Net cash provided by/(used in) 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
31.12.24
£
(52,085)
(52,085)
-
-
-
-
(52,085)
111,114
59,029
31.12.23
£
(23,761)
(23,761)
(27,067)
2
6
(27,059)
(50,820)
161,934
111,114

The notes form part of these financial statements

Page 8

BATH MOZARTFEST LIMITED

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OPERATING ACTIVITIES
31.12.24 31.12.23
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 3,070 15,692
Adjustments for:
Gain on investments (18,008) (18,353)
(Increase)/decrease in debtors (22,680) 2,309
Decrease in creditors (14,467) (23,409)
Net cash used in operations (52,085) (23,761)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.24 Cash flow At 31.12.24
£ £ £
Net cash
Cash at bank 111,114 (52,085) 59,029
111,114 (52,085) 59,029
Total 111,114 (52,085) 59,029

The notes form part of these financial statements

Page 9

BATH MOZARTFEST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

TAXATION

The charity is exempt from corporation tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

FIXED ASSET INVESTMENTS

Fixed asset investments are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

2. DONATIONS AND LEGACIES

Mozartfest Society and donations
Sponsorship and grants
31.12.24
£
81,427
96,285
177,712
31.12.23
£
79,236
98,291
177,527

continued...

Page 10

BATH MOZARTFEST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

3.
INVESTMENT INCOME
Dividend and interest income
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Ticket sales
Classical music festivals
Other festival income
Classical music festivals
5.
RAISING FUNDS
RAISING DONATIONS AND LEGACIES
Sponsorship and donations
6.
CHARITABLE ACTIVITIES COSTS
Classical music festivals
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Artists' fees and expenses
Marketing
Public relations and communication
Other festival production and performance costs
Administration
8.
OTHER ADMINISTRATION COSTS
Bank charges
Finance costs
Independent examiner's fees
Investment management fees
31.12.24
31.12.23
£
£
12,770
12,454
31.12.24
31.12.23
£
£
193,579
178,854
12,521
11,912
206,100
190,766
31.12.24
31.12.23
£
£
20,224
19,812
Direct
Costs (see
note 7)
£
373,987
31.12.24
31.12.23
£
£
140,921
138,924
53,548
50,731
28,162
22,164
112,390
97,402
38,966
37,786
373,987
347,007
31.12.24
31.12.23
£
£
378
386
14,679
14,047
2,250
2,150
2
6
17,309
16,589
31.12.23
£
12,454
31.12.23
£
178,854
11,912
31.12.23
£
12,454
31.12.23
£
178,854
11,912
190,766
31.12.23
£
138,924
50,731
22,164
97,402
37,786
347,007
31.12.23
£
386
14,047
2,150
6
16,589
16,589

continued...

Page 11

BATH MOZARTFEST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
176,970
Charitable activities
Classical music festivals
190,766
Investment income
12,454
Total
380,190
EXPENDITURE ON
Raising funds
19,812
Charitable activities
Classical music festivals
347,007
Other administration costs
16,589
Total
383,408
Net gains on investments
18,353
NET INCOME
15,135
Transfers between funds
10,000
Net movement in funds
25,135
RECONCILIATION OF FUNDS
Total funds brought forward
279,355
TOTAL FUNDS CARRIED FORWARD
304,490
Restricted
fund
£
557
-
-
557
-
-
-
-
-
557
(10,000)
(9,443)
108,395
98,952
Total
funds
£
177,527
190,766
12,454
380,747
19,812
347,007
16,589
383,408
18,353
15,692
-
15,692
387,750
403,442

continued...

Page 12

BATH MOZARTFEST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

11. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1 January 2024 312,071
Revaluations 18,008
At 31 December 2024 330,079
NET BOOK VALUE
At 31 December 2024 330,079
At 31 December 2023 312,071
There were no investment assets outside the UK.
Cost or valuation at 31 December 2024 is represented by:
Listed
investments
£
Valuation in 2021 14,588
Valuation in 2022 (5,534)
Valuation in 2023 18,353
Valuation in 2024 18,008
Cost 284,664
330,079
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£ £
Trade debtors 12,090 396
Other debtors 29,776 18,790
41,866 19,186

continued...

Page 13

BATH MOZARTFEST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other creditors
Accruals and deferred income
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Bachfest fund
TOTAL FUNDS
Net movement in funds, included in the above are as
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Bachfest fund
TOTAL FUNDS
At 1.1.24
£
304,490
98,952
403,442
follows:
Incoming
resources
£
396,582
396,582
At 1.1.23
£
279,355
108,395
387,750
Net
movement
in funds
£
3,070
-
3,070
Resources
expended
£
(411,520)
(411,520)
Net
movement
in funds
£
15,135
557
15,692
31.12.24
31.12.23
£
£
9,025
7,370
5,884
8,070
9,553
23,489
24,462
38,929
Transfers
between
At
funds
31.12.24
£
£
10,000
317,560
(10,000)
88,952
-
406,512
Gains and
Movement
losses
in funds
£
£
18,008
3,070
18,008
3,070
Transfers
between
At
funds
31.12.23
£
£
10,000
304,490
(10,000)
98,952
-
403,442

14. MOVEMENT IN FUNDS

continued...

Page 14

BATH MOZARTFEST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
380,190
(383,408)
Restricted funds
Bachfest fund
557
-
TOTAL FUNDS
380,747
(383,408)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 1.1.23
in funds
£
£
Unrestricted funds
General fund
279,355
18,205
Restricted funds
Bachfest fund
108,395
557
TOTAL FUNDS
387,750
18,762
Gains and
Movement
losses
in funds
£
£
18,353
15,135
-
557
18,353
15,692
Transfers
between
At
funds
31.12.24
£
£
20,000
317,560
(20,000)
88,952
-
406,512

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Bachfest fund
TOTAL FUNDS
Incoming
resources
£
776,772
557
777,329
Resources
expended
£
(794,928)
-
(794,928)
Gains and
Movement
losses
in funds
£
£
36,361
18,205
-
557
36,361
18,762

Page 15

continued...

BATH MOZARTFEST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

Page 16

BATH MOZARTFEST LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

31.12.24 31.12.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Mozartfest Society and donations 81,427 79,236
Sponsorship and grants 96,285 98,291
177,712 177,527
Investment income
Dividend and interest income 12,770 12,454
Charitable activities
Ticket sales 193,579 178,854
Other festival income 12,521 11,912
206,100 190,766
Total incoming resources 396,582 380,747
EXPENDITURE
Raising donations and legacies
Sponsorship and donations 20,224 19,812
Charitable activities
Artists' fees and expenses 140,921 138,924
Marketing 53,548 50,731
Public relations and communication 28,162 22,164
Other festival production and performance costs 112,390 97,402
Administration 38,966 37,786
373,987 347,007
Other administration costs
Bank charges 378 386
Finance costs 14,679 14,047
Independent examiner's fees 2,250 2,150
Investment management fees 2 6
17,309 16,589
Total resources expended 411,520 383,408
Net expenditure before gains and losses (14,938) (2,661)
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments 18,008 18,353
Net income 3,070 15,692

This page does not form part of the statutory financial statements

Page 17