EALING YOUTH ORCHESTRA A Company Limited by Guarantee
Charity Registration No. 1067041 Company Registered in England No. 03454059
Report and Unaudited Financial Statements Tuesday, 30 September 2025
Ealing Youth Orchestra
Status: Company Limited by Guarantee No.03454059 Charity Registration No. 1067041 The Company's governing document is its Memorandum and Articles of Association dated 20 October 1997 Registered Office: 11 Freeland Road London W5 3HR Trustees: Elizabeth Louise Johnson (appointed on 10 January 2025) Conor Curran Aurelie Edus James Harvey Jane Laddiman Ken Maclachlan Madhu Prasadam Catherine Hyams Panagiota Stathaki (Chair) Nadine Thompson Michael Watts Harvey Joanna (resigned on 28 November 2024) Secretary Aurelie Edus Independent examiner: Shruti Soni FCCA FCIE Shruti Soni Ltd Chartered Certified Accountants 117A St Johns Hill Road, Sevenoaks TN13 3PE
1
Ealing Youth Orchestra
Trustees' Report for the year ended 30 September 2025
The trustees present their report and the financial statements for the year ended 30 September 2025. This is also a Directors’ Report required by sec 417 of the Companies Act 2006 and all trustees are directors.
This Trustees Report and the associated Financial Statements have been prepared in accordance with guidance for preparing Charity Accounts and Reports presented in “Accounting and Reporting by Charities: Statement of Recommended Practice” and are therefore in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (effective 1 January 2019) – (Charities SORP FRS 102) together with The Companies Act 2006.
Charitable company information
Ealing Youth Orchestra (also known as “The Company” or “EYO”) is a company limited by guarantee and has no share capital. Each member’s liability, in the event of EYO being wound up, is limited to £10 while he or she is a member or within one year after he or she ceases to be a member. It is governed by its Memorandum and Articles of Association dated 20th October 1997. It is registered as a charity with the Charity Commission.
Reference and Administrative Details
The reference and administrative details are shown in the company information on page 1.
Directors and trustees
The directors of the charitable company (the charity) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.
The trustees who served during the whole or part of year and since 1st October 2022 are listed on page 1.
Structure, Governance and Management
Recruitment and appointment of trustees
As set out in the Articles of Association the trustees are appointed at a meeting of trustees and ratified by ordinary resolution at Annual General Meetings. The number of trustees is to be no less than three but it is not subject to any maximum. The trustees retire by rotation, the first being those who have been longest in office since their last appointment or re-appointment. Retiring trustees are eligible for re-appointment.
New trustees are chosen having regard to any specialist skills needed, and for the broader management contribution that they can make to the charity.
Induction and training of new trustees
New trustees are briefed by the Chair and Company Secretary on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the function of the committee and the decision-making processes. They are provided with recent financial statements of the charity.
2
Ealing Youth Orchestra
Trustees' Report for the year ended 30 September 2025
Organisation
The board of trustees administers the charity. The board may delegate certain practical matters upon individuals who are not trustees. The charity does not have any employees, and relies on volunteers and consultants.
Risk management
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to manage the exposure to major risks. A continuous programme of risk assessment is undertaken.
The trustees consider the key risk to the charity is the safeguarding of young people. Two of the trustees hold the roles of Safeguarding Officer and Deputy Safeguarding Officer. DBS checks are carried out on trustees, volunteers and external parties that are closely involved in charity activities that put them into direct contact with the young people. The safeguarding policy is reviewed annually.
In addition, the trustees consider the summer tour to be a major safeguarding and financial risk. They have taken extra care and prepared a security protocol for players including details of emergency contacts and meeting points in the event of becoming separated or there being no phone signal, and there is also a crisis management plan in place. Furthermore, an enhanced travel insurance policy has been negotiated to provide cancellation cover and/or repatriation services in the event of FCO advice not to travel to, or remain in, the tour location, plus daily security updates during the tour period.
Objectives and Activities
The charity’s objectives are to advance education in the art and science of music by establishing and operating an orchestra for the public performance of music by young persons in West London, and in particular but not exclusively the advancement of education in instrumental playing and ensemble and orchestral training in the London Borough of Ealing.
Its principal activities are thus: the provision of facilities for rehearsing for the young players, the staging of musical performances accessible to the general public and the organising of an annual tour.
Achievements and Performance - Chair's Update
The 2024-2025 season has been a remarkable year for the Ealing Youth Orchestra, filled with thrilling performances, meaningful collaborations, and significant developments within our community.
The season opened with the Autumn Concert on 11 November 2024 at St Martin's in Acton, where the orchestra gave a vibrant and polished performance of works by Howard Hanson, Pyotr Ilyich Tchaikovsky, George Gershwin and Benjamin Britten, setting a high standard for the rest of the season.
3
Ealing Youth Orchestra
Trustees' Report for the year ended 30 September 2025
February’s Winter Concert on 1 February 2025 at St Barnabas Church was a memorable evening of collaboration between EYO and the Orpheus Sinfonia. The programme featured Romeo and Juliet Fantasy Overture by Pyotr Ilyich Tchaikovsky, Cello Concerto in E Minor, Op. 85 by Edward Elgar with soloist Akito Goto, The Walk to the Paradise Garden by Frederick Delius and Symphonic Dances from West Side Story by Leonard Bernstein. The concert showcased the talent of young musicians and the energy of a thriving partnership with Orpheus Sinfonia.
The Concertothon, held on 23 March 2025 at the Performance Centre at Twyford School, was another exciting highlight. Four soloists performed concerto movements with the full orchestra in a true celebration of talent, hard work, and artistry.
In June 2025, EYO players were invited to take part in the Royal Albert Hall concert “Ealing Together – Harmony in Diversity”, organised by Ealing Music Services in collaboration with partner ensembles and choirs from across the borough. The event brought together large-scale forces, including school choirs and professional musicians, offering participating EYO members a rare opportunity to perform as part of a major civic musicmaking occasion at a world-renowned venue. The programme included the world premiere of Ada in Ealing by composer Laura Rossi with a libretto by Michael Rosen, alongside works celebrating local creativity and shared musical heritage. While EYO was not the organising body for this event, the participation of our players provided them with a unique and inspiring experience of large-scale performance in a professional setting.
The Young Soloists Recital on the 4th of July 2025 at St Mary’s, Perivale, offered a platform for individual musicians and chamber ensembles to shine. This event showcased the depth and diversity of talent within the EYO, highlighting the personal growth of our members.
In July 2025, 20 of our string players took part in the production of the television series Alice and Steve, produced by Clerkenwell Films for Disney+. The series follows the story of lifelong friends whose relationship is tested when Steve begins dating Alice’s daughter. Our musicians not only recorded part of the soundtrack but also performed live as part of the on-screen orchestra, bringing a rich string sound and authentic performance energy to the production. This unique opportunity gave them valuable professional experience and showcased the orchestra’s ability to collaborate in high-profile creative projects.
The 2025 summer tour took the Ealing Youth Orchestra to Belgium, where the orchestra performed three memorable concerts in some of Flanders’ most beautiful and historic venues. The tour began on 23 August in Ghent at St Michael’s Church, a landmark with magnificent acoustics that set a spectacular tone for the trip. On 25 August, the orchestra performed in the awe-inspiring Mechelen Cathedral, filling its soaring Gothic interior with music of striking power and beauty.
The final concert took place on 26 August in Aarschot at Christus Koning Church, where the warm and intimate atmosphere created a special connection with the audience. Each performance, featuring works by Pyotr Ilyich Tchaikovsky, Frederick Delius, and Leonard Bernstein, was met with great enthusiasm, making the tour both a rich cultural experience and a musical triumph.
4
Ealing Youth Orchestra
Trustees' Report for the year ended 30 September 2025
The Post Tour Concert on 30 August 2025 at St Barnabas Church was a particularly emotional evening, as the Ealing Youth Orchestra performed the same repertoire that had delighted audiences during its tour of Belgium. Works by Frederick Delius, Pyotr Ilyich Tchaikovsky and Leonard Bernstein were played with exceptional warmth and energy, capturing both the spirit of the tour and the strength of the orchestra’s musical bond. The concert also marked a heartfelt farewell to Year 13 players — a group who have grown with the orchestra and contributed enormously to its sound and spirit. Their final performance with EYO was both moving and memorable, a fitting celebration of their dedication and musicianship.
This year, our leadership team provided valuable continuity and stability for the orchestra. We are deeply grateful to all of our trustees for their tireless work and unwavering support throughout the year. Special thanks go first to Mike Watts, our Concert Manager, Safety and Operations Manager, and Safeguarding Officer, whose dedication and hard work underpin so much of what we do. We thank James Harvey, our Treasurer, for his careful financial oversight, and Aurélie Edus, our Company Secretary, for her ongoing support and invaluable insight. Further thanks go to Ken MacLachlan, who supports our financial management alongside James; Kate Hyams, our Outreach Officer, for her work in promoting wider participation; and Liz Johnson, our Auditions Coordinator, for ensuring a smooth audition process each year. We are grateful to Connor Curran our IT Officer and to Nadine Thompson for her support as Deputy Safeguarding Officer. Additional thanks go to Swapna Prasadam, who continues to manage the box office with dedication, and Janey Laddiman, who oversees our bursary programme as Bursary Coordinator.
A huge thank you to our newly formed Social Media Committee, led by Nadine Thompson, with Kate, Connor, Jo Curran (alumni) and three of our current players. Their creativity, energy and dedication have played a vital role in sharing our story and bringing the orchestra’s work to a wider audience. This year, we established our official Instagram page, led by the Social Media Committee under Nadine’s guidance. With engaging posts, behind-the-scenes content, and concert highlights, the page has quickly become a lively platform for sharing our music and connecting with our community, alumni, and new audiences.
I am deeply grateful to the many parents who volunteered their time and energy to support the orchestra. Their contributions have been invaluable. Special mentions go to Cecil Fiscel for providing administrative support, Chris Mock for his work on the website, and Wenchee Siow for fostering connections with our Friends and Alumni.
Looking ahead, we are excited to welcome 28 new players to the orchestra for the upcoming season. Their fresh talent and enthusiasm will undoubtedly bring new energy and inspiration to our group, and we look forward to the musical journey that lies ahead.Finally, I extend my heartfelt thanks to the members of the EYO. Your passion, commitment, and talent are the heart of everything we do. It has been a joy to witness your growth over the past year, and I am excited about the future we will build together.
Reflecting on the 2024-2025 season, I am filled with pride and gratitude. It has been a year of remarkable achievements, personal growth, and cherished memories. I look forward to continuing this journey with all of you and building on the strong foundation we have created together.
5
Ealing Youth Orchestra
Trustees' Report for the year ended 30 September 2025
Ealing Youth Orchestra Concerts Limited
In 2023 the Trustees agreed to set up Ealing Youth Orchestra Concerts Ltd to organise and manage some of the concerts that EYO provide. EYO Concerts was set up on 27th October 2023, is a wholly owned subsidiary of EYO and managed four concerts during the year: the Spring Concert, the Concertothon, the Summer Concert and the Post Tour Concert. This arrangement may enable the entity to qualify for Orchestra Tax Relief (OTR), a government initiative for instrumental groups to enable a payment to be made from HMRC equal to a proportion of the production costs.
The aggregate gross income of the group, the parent charity and its subsidiaries, does not exceed £1 million after consolidation adjustments therefore, consolidated accounts have not been prepared.
Public benefit
Ealing Youth Orchestra continues to deliver substantial public benefit through its commitment to musical education, youth development, and community engagement. By providing high-quality orchestral training to young musicians from diverse backgrounds, EYO nurtures discipline, teamwork, and artistic growth, helping members develop skills that extend well beyond music.
The orchestra’s outreach and collaborative activities — including partnerships with local schools, community ensembles, and professional organisations — broaden access to live music and enrich cultural life within the borough. Our bursary programme ensures that financial circumstances are never a barrier to participation. Participation by EYO members in borough-wide initiatives such as the “Ealing Together – Harmony in Diversity” concert at the Royal Albert Hall further supports public benefit by enabling young musicians to contribute to inclusive, large-scale community events.
Managing risk of harm
In carrying out the charity’s purpose to achieve public benefit the trustees have managed risk of detriment or harm to the charity’s beneficiaries or to the public in general (which they feel is minimal). This has been achieved by identifying such risks where possible, minimising them and making sure any harm that might arise is of a minor consequence to the carrying out of such purpose.
Financial Review
The Company's total income during 2024/25 was £118,576 (2024: £109,495). Expenditure decreased during 2024/25 to 104,795 from £114,291 in 2023/24. For 2024/25 there was a net increase in reserves of £13,781 as compared to a net decrease of £4,786 in 2023/24.
6
Ealing Youth Orchestra
Trustees' Report for the year ended 30 September 2025
Reserves Policy
The orchestra has total unrestricted reserves of £95,753 (2024: £81,972) made up of General funds of £85,888 (2024: £70,974) and designated funds of £9,865 (2024: £10,998). The charity believes that it is prudent to accumulate modest reserves to provide for any contingency as well as any potential professional administrative support to relieve the organisation, if ever needed. The trustees’ policy is further to review the adequacy of reserves against the resources available to it and likely future expenditure patterns.
Going Concern
The trustees believe that preparing the financial statements on the going concern basis is appropriate. The trustees have assessed the liquidity, performance and financial position of the charity for at least 12 months from the date at which the financial statements have been signed.
The charity has net assets of £95,753 (2024: £81,972) and can therefore meet its short term and long-term obligations as they fall due. After making enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue operational existence for at least 12 months from the date of signing the financial statements.
Plans for Future Periods
The trustees intend to continue the activities as set out above in the forthcoming years.
7
Ealing Youth Orchestra
Trustees' Report for the year ended 30 September 2025
Statement of Trustees' Responsibilities
The trustees (who are also directors of the charitable company for the purposes of company law) are responsibl Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Ac (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and of affairs of the charitable company and of the incoming resources and application of resources, including the i expenditure of the charitable company for that period. In preparing these financial statements, the trustees are a) select suitable accounting policies and apply them consistently;
b) observe the methods and principles in the Charities SORP;
c) make judgments and accounting estimates that are reasonable and prudent;
d) state whether applicable UK accounting standards have been followed, subject to any material departures dis in the financial statements;
e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the ch continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable a time the financial position of the charitable company and enable them to ensure that the financial sta with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The report has been prepared in accordance with the special provisions of Part 15 of the Companies A to small companies.
Signed on behalf of the trustees:
________ Name : Panagiota Stathaki Trustee
Date: 05/05/2026
8
Independent Examiner’s Report to the Trustees of Ealing Youth Orchestra
I report on the financial statements of the company for the year ended 30 September 2025 as set out on pages 10 to 19.
Responsibilities and basis of report
As the charity’s trustees of the Company (who are also the directors of the company 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 for this year 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
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
-
the accounts do not accord with such records; or
-
the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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
-
the accounts have not been prepared in accordance with the Charities SORP (FRS102).
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.
Shruti Soni FCCA FCIE Date: 14/5/2026 Shruti Soni Ltd ● Chartered Certified Accountants 117A St Johns Hill Road, Sevenoaks TN13 3PE
9
Ealing Youth Orchestra
Statement of financial activities (incorporating an income and expenditure account)
For the year ended 30 September 2025
| Unrestricted Note £ Income from: 2 10,988 Orchestral Performances 3 105,159 4 1,255 1,174 118,576 5 3,481 101,314 104,795 13,781 - 13,781 Reconciliation of funds: 81,972 13 95,753 Transfers between funds Net movement in funds Total funds brought forward Total funds carried forward Raising funds Net income / (expenditure) for the year Total expenditure Charitable activities Donations and legacies Charitable activities Orchestral Performances Investments - bank interest Total income Expenditure on: Other trading activities |
Unrestricted Note £ Income from: 2 10,988 Orchestral Performances 3 105,159 4 1,255 1,174 118,576 5 3,481 101,314 104,795 13,781 - 13,781 Reconciliation of funds: 81,972 13 95,753 Transfers between funds Net movement in funds Total funds brought forward Total funds carried forward Raising funds Net income / (expenditure) for the year Total expenditure Charitable activities Donations and legacies Charitable activities Orchestral Performances Investments - bank interest Total income Expenditure on: Other trading activities |
Restricted £ - - - - |
2025 Total £ 10,988 105,159 1,255 1,174 118,576 3,481 101,314 104,795 13,781 - 13,781 81,972 95,753 |
Unrestricted £ 15,944 90,893 951 1,707 |
Restricted £ - - - - |
2024 Total £ 15,944 90,893 951 1,707 |
|---|---|---|---|---|---|---|
| 118,576 | - | 109,495 | - | 109,495 | ||
| 3,481 101,314 |
- - |
1,539 112,742 |
- - |
1,539 112,742 |
||
| 104,795 | - | 114,281 | - | 114,281 | ||
| 13,781 - |
- - |
(4,786) - |
- - |
(4,786) - |
||
| 13,781 81,972 |
- - |
(4,786) 86,758 |
- - |
(4,786) 86,758 |
||
| 95,753 | - | 81,972 | - | 81,972 |
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 13 to the financial statements.
10
Ealing Youth Orchestra
Company no. 03454059
Balance sheet
As at 30 September 2025
| Note £ Fixed assets: 8 9 Current assets: 10 18,277 89,705 107,982 Liabilities: 11 12,230 12 9,865 85,888 Total unrestricted funds 13 Investment Total assets less current liabilities Debtors Creditors: amounts falling due within one year Net current assets / (liabilities) Total charity funds Unrestricted income funds: Designated funds General funds The funds of the charity: Total net assets / (liabilities) Cash at bank and in hand Tangible assets |
Note £ Fixed assets: 8 9 Current assets: 10 18,277 89,705 107,982 Liabilities: 11 12,230 12 9,865 85,888 Total unrestricted funds 13 Investment Total assets less current liabilities Debtors Creditors: amounts falling due within one year Net current assets / (liabilities) Total charity funds Unrestricted income funds: Designated funds General funds The funds of the charity: Total net assets / (liabilities) Cash at bank and in hand Tangible assets |
2025 £ - 1 |
£ 15,336 68,326 |
2024 £ - 1 |
|---|---|---|---|---|
| 1 95,752 |
1 81,971 |
|||
| 107,982 12,230 |
83,662 1,691 |
|||
| 9,865 85,888 |
10,998 70,974 |
|||
| 95,753 | 81,972 | |||
| 95,753 | 81,972 | |||
| 95,753 | 81,972 | |||
| 95,753 | 81,972 |
For the year ending 30 September 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Trustees’ Responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
-
The trustees acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements, which have been prepared in accordance with the special provisions relating to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), were approved by the Board on ________ and signed on its behalf by: 5th May 2026
Trustee Name Panagiota Stathaki
05/05/2026
11
Ealing Youth Orchestra
Notes to the financial statements
For the year ended 30 September 2025
1 Accounting policies
a) Basis of preparation
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) (effective 1 January 2019) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Ealing Youth Orchestra is a charitable company limited by guarantee registered in England with registration number 03454059. The accounts are presented in GBP rounded to £1.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
b) Public benefit entity
The charitable company meets the definition of a public benefit entity under FRS 102.
c) Going concern
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
No key judgements that the charitable company has made, have a significant effect on the accounts include.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
d) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
f) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
g) Fund accounting
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
12
Ealing Youth Orchestra
Notes to the financial statements
For the year ended 30 September 2025
1 Accounting policies (continued)
h) Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
-
Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
-
Expenditure on charitable activities includes the costs of operating an orchestra for the public performance of music by young persons and related charitable activities undertaken to further the purposes of the charity and their associated support costs
-
Other expenditure represents those items not falling into any other heading
i) Allocation of support costs
Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the basis which are an estimate, based on staff time, of the amount attributable to each activity.
j) Tangible fixed assets
-
Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.
-
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:
-
Musical equipment 4 years (25% on the cost)
k) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
l) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash balances exclude any funds held on behalf of service users.
m) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
13
Ealing Youth Orchestra
Notes to the financial statements
For the year ended 30 September 2025
| 2 Other donations Income from donations and legacies Legacy Friends donations Gift aid |
Unrestricted £ 2,163 6,345 2,480 - |
£ - - - - Restricted |
Total £ 2,163 6,345 2,480 - |
Total £ 1,917 5,426 3,601 5,000 |
|---|---|---|---|---|
| 10,988 | - | 10,988 | 15,944 |
| 3 Subscriptions Tour Income Recording & Filming Income Other Income Orchestral Performances Concert Income All income in the year 2024 is unrestricted Total income from charitable activities Income from charitable activities |
Unrestricted £ 30,140 57,582 10,371 6,000 1,066 |
£ - - - - - Restricted |
2025 Total £ 30,140 57,582 10,371 6,000 1,066 |
2024 Total £ 26,565 52,730 10,819 - 779 |
|---|---|---|---|---|
| 105,159 | - | 105,159 | 90,893 | |
- 4 Income from other trading activities (to raise funds)
| Bar and tuck shop | Unrestricted £ 1,255 |
£ - Restricted |
2025 Total £ 1,255 |
2024 Total £ 951 |
|---|---|---|---|---|
| 1,255 | - | 1,255 | 951 |
14
Ealing Youth Orchestra
Notes to the financial statements
For the year ended 30 September 2025
5 Analysis of expenditure
| Bar and tuck shop costs Publicity & Advertisement Tour Cost Concert Cost Social Activities Instrument repair and music and venue hire Concert Production Commission Memberships and subscription Bursaries Awarded Bank charges and admin Independent Examination Trustee meetings Support costs Total expenditure 2025 Bar and CD stock costs Publicity & Advertisement Tour Cost Concert Cost Social Activities Instrument repair and music and venue hire Concert Production Commission Memberships and subscription Bursaries Awarded Bank charges and admin Independent Examination Trustee meetings Support costs Total expenditure 2024 |
Cost of raising funds £ 1,356 2,125 - - - - - - - - - - |
Charitable activities £ - - 56,789 7,256 646 3,517 26,696 - - - - - 94,904 6,410 101,314 Charitable activities £ - - 61,597 10,747 397 4,979 25,234 - 3,180 - - - 106,134 6,608 112,742 |
Support costs £ - - - - - - - 817 1,133 2,482 1,440 538 |
2025 Total £ 1,356 2,125 56,789 7,256 646 3,517 26,696 817 1,133 2,482 1,440 538 |
|---|---|---|---|---|
| 3,481 - |
6,410 (6,410) |
104,795 - |
||
| 3,481 | - | 104,795 | ||
| Cost of raising funds £ 799 740 - - - - - - - - - - |
Support costs £ - - - - - - - 1,124 - 3,933 1,404 147 |
2024 Total £ 799 740 61,597 10,747 397 4,979 25,234 1,124 3,180 3,933 1,404 147 |
||
| 1,539 | 6,608 (6,608) |
114,281 - |
||
| 1,539 | - | 114,281 |
All expenditure in 2025 and 2024 was unrestricted
15
Ealing Youth Orchestra
Notes to the financial statements
For the year ended 30 September 2025
6 Related party transactions
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).
No trustees were reimbursed any expenses representing payment or reimbursement of travel and subsistence costs or similar expenses relating to attendance at meetings of the trustees.
The Charity does not employ any staff. The trustees are responsible for the day to day running and management of the Charity for which the Charity reimburses any out of pocket expenses.
Aggregate donations from trustees and related parties were nil (2024: nil).
Ealing Youth Orchestra Concerts Limited
The charity owns 100% of the shares of Ealing Youth Orchestra Concerts Limited (EYOC), a subsidiary company registered in England and Wales (number 15242693) incorporated on 27 October 2023 (see note 9).
The registered office is at 11 Freeland Rd London, England, W5 3HR.
EYOC undertakes concert production for Ealing Youth Orchestra, running the rehearsals and concerts during the year. This separation may allow a claim to be made for Orchestra Tax Relief (OTR).
In case of winding up of EYOC the charity will contribute to the assets of the company by such amount as necessary but not exceeding £1. The aggregate gross income of the group, the parent charity and its subsidiaries, does not exceed £1 million after consolidation adjustments therefore, consolidated accounts have not been prepared.
| Aggregate capital and reserves Profit for the year |
2025 £ 1 15 |
2024 £ 1 - |
|---|---|---|
The charity made a loan of 30,000 to EYOC towards cost of producing concerts (see note 10). The loan is interest free and repayable on demand. £13,070 outstanding at the year end (2024: £9,766). Within 9 months of year end EYOC made a gft aid donation to EYO of £15 which is equals to it distributable profits.
7 Taxation
The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
16
Ealing Youth Orchestra
Notes to the financial statements
| For the year ended 30 September 2025 | For the year ended 30 September 2025 | ||
|---|---|---|---|
| 8 9 10 11 Fair value at the start of the year Additions 100% ordinary shares in EYOC @£1 Net book value Cost or valuation Depreciation Tangible fixed assets At the end of the year At the end of the year At the start of the year Charge for the year At the start of the year Fair value at the end of the year Debtors Trade debtors Other debtors Accrued income Loan to EYOC (see note 6) Creditors: amounts falling due within one year Accruals Other creditors Investment At the end of the year At the start of the year All of the above assets are used for charitable purposes. |
£ 16,751 Musical Equipment |
2025 £ 1 - |
Total £ 16,751 |
| 16,751 | 16,751 | ||
| 16,751 | 16,751 - |
||
| 16,751 | 16,751 | ||
| - | - | ||
| - | - | ||
| 2024 £ - 1 |
|||
| 1 | 1 | ||
| 2025 £ 2 205 13,070 5,000 |
2024 £ - 205 9,766 5,365 |
||
| 18,277 | 15,336 | ||
| 2025 £ 1 12,229 |
2024 £ 1 1,690 |
||
| 12,230 | 1,691 |
17
Ealing Youth Orchestra
Notes to the financial statements
For the year ended 30 September 2025
12 Analysis of net assets between funds
| 12 Analysis of net assets between funds |
12 Analysis of net assets between funds |
||||
|---|---|---|---|---|---|
| 13 At 1 October 2024 £ - 5,000 1,029 4,969 Total designated funds 10,998 General funds 70,974 81,972 81,972 Net current assets Net assets at 30 September 2025 Tangible fixed assets Movements in funds Analysis of net assets between funds Tangible fixed assets Net current assets Total funds Net assets at 30 September 2024 Unrestricted funds: Designated funds: John Railton Bursary Instrument Fund Else & Leonard Cross Fiona Thomas Fund Total unrestricted funds |
General unrestricted £ - 85,888 |
£ - 9,865 Designated |
Restricted £ - - |
Total funds £ - 95,753 |
|
| 85,888 | 9,865 | - | 95,753 | ||
| General £ - 70,974 |
£ - 10,998 Designated |
Restricted £ - - |
Total funds £ - 81,972 |
||
| 70,974 | 10,998 | - | 81,972 | ||
| Incoming resources & gains £ - - - - |
Outgoing resources & losses £ - - (1,029) (104) |
Transfers £ - - - - |
At 30 September 2025 - 5,000 - 4,865 |
||
| 10,998 | - | (1,133) | - | 9,865 | |
| 70,974 | 118,576 | (103,662) | - | 85,888 | |
| 81,972 | 118,576 | (104,795) | - | 95,753 | |
| 81,972 | 118,576 | (104,795) | - | 95,753 |
18
Ealing Youth Orchestra
Notes to the financial statements
For the year ended 30 September 2025
13 Movements in funds (continued)
| ) | ||||
|---|---|---|---|---|
| At 1 October 2023 £ 413 5,000 3,796 4,969 |
Incoming resources & gains £ - - - - |
Outgoing resources & losses £ (413) - (2,767) - |
Transfers £ - - |
At 30 September 2024 £ - 5,000 1,029 4,969 |
| 14,178 | - | (3,180) | - | 10,998 |
| 72,580 | 109,495 | (111,101) | - | 70,974 |
| 86,758 | 109,495 | (114,281) | - | 81,972 |
Purposes of designated funds
John Railton Bursary is designated to provide financial assistance to children whose parents are unable to pay the subscriptions and meet the cost of going on tour.
Instrument Fund is used to purchase instruments.
Else & Leonard Cross Charitable Trust is a separate designated fund to make specific instrument purchases in memory of Else & Leonard Cross and to provide bursaries.
Fiona Thomas Fund is used to provide financial assistance to those players who otherwise would not be able to meet the cost of going on the summer tour.
14 Legal status of the charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10.
19