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← Westmorland Youth Orchestra

2025-08-31-accounts

Annual Report and Accounts Year ended 31 August 2025

Westmorland Youth Orchestra Registered Charity No.1075179 Annual Report 2024/25

Trustees’ Report and Financial Statements Year ended 31 August 2025

Contents Page
Trustees’Annual Report 3-10
Independent Examiner’s Report 11
Statement of Financial Activities (Including Summary
Income and ExpenditureAccount) 12
Balance Sheet 12
NotestotheFinancialStatements 13-18

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Westmorland Youth Orchestra Registered Charity No.1075179 Annual Report 2024/25

Reference and Administration Details

The Trustees present their report and the unaudited Financial Statements of the Charity for the period ended 31 August 2025.

Charity Name Westmorland Youth Orchestra

Charity registration number 1075179 Contact Address Castle Street Centre, Castle Street Kendal LAS 7AD The Trustees Oliver Wates — Chair ~ David Ozanne — Treasurer Yvonne Hulme - Secretary Sarah Davies (resigned 5/9/2025) lan Jones (resigned 5/9/2025) Ursula Leveaux Rachel! Lee Bridget Starling (elected 2/5/2025) Adrian Lee (elected 13/6/2025) Dorthe Pratt (resigned 6/3/2025) Oli Tomlinson (resigned December 2024)

Independent Examiner G Holden Browfoot Selside LA8 SEA

Bankers CAF Bank Online, 25 Kings Hill Avenue, West Malling, ME19 4TA

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Westmorland Youth Orchestra Registered Charity No.1075179 Annual Report 2024/25

Structure, Governance and Management

Governing document Westmorland Youth Orchestra is an unincorporated association and Registered Charity, No.1075179, regulated by the Charity Commission of England and Wales. The Governing Document is the constitution dated 2"? December 1994 and amended 5" February 1999.

Recruitment and appointment of Trustees

Under the constitution, the appointment of all members of the Committee (the Trustees) must be approved at the Annual General Meeting. All members are eligible for re-election.

Induction and training of Trustees

Induction and training of a new trustee will be undertaken with the guidance of the existing trustees.

Risk Management

The trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that adequate systems are in place to mitigate any exposure to the major risks.

Objectives and Activities for Public Benefit

The principal objective of the Charity is to advance the musical education of young people, within the boundary of the former county of Westmorland, by orchestral training and the presentation of public concerts. The Trustees confirm that they have referred to the general guidance on public benefit issued by the Charity Commission when reviewing and planning the charity’s aims and objectives.

Achievement, Performance and Financial Review

2024/25 was a year of change. After some 77 years in existence, the registered charity known as the Westmorland Youth Orchestra will cease to exist. In its place a new Charitable Incorporated Organisation (CIO) will take over the obligations, the assets and even the name; in effect the WYO will continue in very much the same way but under the heading and legal status of the Westmorland Youth Orchestra CIO.

In addition we said goodbye to Debby Howrie, our longest-standing tutor, who had been mentoring our upper string players for an astonishing 39 years. We also bid farewell to Anna Howard, our administrator/manager for the past six years and two long-standing committee members, Sarah Davies and Dorthe Pratt. Bridget Starling and Adrian Lee came aboard as new committee members, with Bridget agreeing to take over as Treasurer in the new CIO.

While all this was going on, Musical Director Fredrik Holm delivered three outstanding concerts, hampered only by a shortage of string players.

This is in effect the last annual Summary of this Registered Charity. After the end of the year, the Members voted to close it down at a meeting on 5th September 2025. The same day most of the Trustees joined the Board of the new CIO and were elected to the same roles they had carried out in the now defunct predecessor.

There were two main purposes for this change in status. First, it means the youth orchestra will be able to claim Orchestra Tax Relief which as a simple registered charity it could not: this will be a useful addition to annual income. Second, as a limited liability organisation the charitable incorporated organisation gives the trustees (or committee members) a more comfortable legal situation. We are confident that the new structure will allow us to provide better service to the aims of the Westmorland Youth Orchestra, which remain unchanged.

The changeover was masterminded by new Treasurer Bridget Starling, a retired accountant with years of experience in running charities, most notably our sister organisation the Westmorland Orchestra. For the first part of the year the orchestra struggled to keep up to date with our accounting obligations due to overstretched personnel, but with Bridget in the team ail was in order by the end of the year.

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Westmorland Youth Orchestra Registered Charity No.1075179 Annual Report 2024/25

Debby Howrie joined Westmorland Youth Orchestra in 1986 as an upper strings tutor. For nearly four decades she has helped young violinists and viola-players to learn the art and the joy of playing in an orchestra. Sometimes she worked with a 1st violins tutor and looked after the 2nd violins and violas and sometimes she had responsibility for all three sections. In her resignation letter, Debby described her work with WYO over 39 years as "a great joy in my life". We wish her the very best in her retirement.

We also lost two of our most dedicated committee members, Sarah Davies and Dorthe Pratt. They have contributed magnificently over many years. Sarah took charge of the instrument store at the Castle Street centre and recruited new players for the orchestra and Dorthe played a key role in communication between players, parents and committee, she also organised concert refreshments and merchandise. Oli Tomlinson also stepped down after a shorter period. Adrian Lee joined the committee and will be continuing in the new WYO CIO.

Anna Howard spent six years as our one-day-a-week administrator and was a rock of consistency and efficiency. She leaves to take on a full-time job elsewhere. She is replaced by Jonnet Middleton who has a strong record in administration in local government and non-govemmental activities.

The WYO treasurer and administrator continued to administer the Small Group Music Fund. This is a restricted fund, separate from the orchestra and other groups and workshops but within the charity, which was established by donation to enable young musicians to participate in smaller ensembles and support group musical activities in the district. It operates by making grants — more information is available at the “Funding” tab on the WYO website.

In December 2023, the WYO had to cancel a concert in Ambleside’s magnificent parish church at a few hours notice because of an untimely snow storm. The programme was played in Kendal the following month. But a year later we were back in Ambleside and this time the weather did nothing to discourage us. The programme theme was ... not snow, but water ... perhaps a suitable choice to play a bare half mile from Windermere.

For the spring concert in March, the weather was irrelevant as we performed just across the road from our Castle St base in Kendal in St George's church. The audience got to sing Climb Every Mountain and help carry the percussion instruments back across the road to our store.

The end-of-year concert in July, also in Kendal, was Debby's swansong and a due tribute was made. Seven of our finest players also came to the end of their times with us, several of them to music or performing arts studies at universities or academies.

The wind and strings "feeder" groups supported the concerts with "welcome music" and on other occasions performed to their parents. These groups provide a stepping stone for younger players not yet up to the required standard to join the orchestra when they have sufficient skills. Jazinfusion is still a popular group, around half of the orchestra join the improvisation and jazz group. They also perform at each concert as welcome music or during the interval.

We held a Woodwind Workshop in May supported by the Catherine Scott fund. The Taillferre Ensemble, led by ex WYO player Amy Thompson, ran a workshop for the orchestra on the Friday night before the Woodwind workshop on the Saturday.

Musical Successes

Two leavers secured places to study music: Sarah Harris at Huddersfield University, and Lucy Howard at Chetham’s School of Music.

Two leavers are studying Actor-Musicianship studies, leader, Nuala Sankey at the Guildford School of Acting and Amos Rand at LIPA.

lona Munford continues to play music while reading Geography at the University of Edinburgh. George Harper-Metcalfe is taking a year out and is helping to run cello workshops funded by the Small Group Music Fund to promote WYO among young cellists.

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Westmorland Youth Orchestra Registered Charity No.1075179 Annual Report 2024/25

Reviews

Brief Encounters of the Orchestral Kind Kendal Parish Church Saturday 5 July 2025

Having Fun with Music

"I've had so much fun!" Debby Howrie told the audience at the Westmorland Youth Orchestra's summer concert as she brought to an end an astonishing 39 years as strings tutor.

And on the strength of yet another evening of wit, talent, enterprise and the pure joy of performing together, no one present in Kendal Parish Church on July 5th could doubt it. From the opening 20th Century Fox Fanfare to the ABBA encore, everyone was clearly here to enjoy themselves.

Certainly there was some fine playing on the way — most notably Laurie Newman's extraordinary performance of the 1st movement of Rachmaninov's celebrated 2nd Piano Concerto. But under Fredrik Holm's inspiring baton, the WYO is all about bringing on young musicians through showing what fun music should be.

The theme was music in cinema and even the title on the programme cover, Brief Encounters of the Orchestral Kind, was a clever twinning of two classic films — Brief Encounter and Close Encounters of the Third Kind.

A lot of Fredrik's trademarks were present: wind players stood up to perform solo riffs, players stamped, shouted, beat out rhythms when not playing, they introduced the works, they adapted the music, sang, added electric guitar and bass, it was all about the young musicians.

"By the end of the evening you are aware of hearing so many different talents being given the space to shine," one seasoned observer commented. "They are so obviously enjoying themselves, it’s impossible for the audience not to enjoy it too."

Debby started helping young violinists and viola-players In a different era and has seen many generations come and go. Her contribution over the decades has been truly enormous and manya string player will be eternally in her debt.

The latest fruits of her work were on show in the 2nd Movement of Beethoven's 7th Symphony (used in The King's Speech) which featured some serene string playing, despite the small size of the section.

The current strength of the orchestra lies more in the wind and brass which had plenty of opportunity to show their considerable skills in music from The Empire Strikes Back, Harry Potter, The Lion King, Game of Thrones and even the venerable Cagney & Lacey.

The WYO is more than just the orchestra as Debby's young Training Strings and Isobel Mortimer's Wind Band showcased in the Welcome Music before the concert. And the progress of Fredrik's Jazinfusion, which played in the interval, has been phenomenal with no fewer than five saxophones and some high-quality ensemble playing.

As always, the summer concert sees the departure of some of the WYO's senior players and seven of the best waved goodbye. They are Nuala Sankey (leader and electric bass, to Guildford Schoo! of Acting), Laurie Newman (piano), lona Munford (Bassoon, to Edinburgh University), George Harper-Metcalfe (cello, taking a break year), Sarah Harris (oboe, to Huddersfield University), Amos Rand (viola, to Liverpool School of Performing Arts) and Lucy Howard (to Chetham’s School of Music).

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Westmorland Youth Orchestra Registered Charity No.1075179 Annual Report 2024/25

They will be missed. But some of them left Fredrik a farewell present, throwing in a surprise item even he didn't know was coming, a short piece by a Danish String Quartet in a tribute to his Scandinavian roots. Typically, far from being bland, sweet and easy, it was a piece of ferocious complexity. And fun.

Oliver Wates

Curtain Call

St George's Kendal Saturday 15 March 2025 A "home" fixture

The Westmorland Youth Orchestra's habitual sense of fun and ambition was on full display as it delivered a series of familiar hits from Rossini to Offenbach for its first "home " concert across the road from its Kendal base to St George's Church.

But arguably the highlights of a highly enjoyable Spring concert were two modern pieces, arranged by two members of the band. lona Munford displayed jaw-dropping virtuosity and style as flute soloist in her version of the little-known French composer Jules Mouquet's 1906 piece Pan et les Oiseaux. And another orchestra stalwart, Amos Rand, sang Inertia by the New York Indie rock band AJR along with solo viola.

Altogether there was plenty of the trademark enterprise, enthusiasm and confidence that Director Fredrik Hom engenders in his proteges for a large audience of well over 100 to enjoy.

Powerful brass and wind sections masked the lack of numbers in the valiant violins and violas; the breadth of the band, stretching from harp and piano to piccolo and saxophones, was impressive.

St George’s had its problems as at the chilly eve-of-performance rehearsal the different sections had difficulty hearing each other, spread as they had to be across the nave of the church. But all was resolved by the performance.

Trumpeters Ethan Pugh and Sam Roberts gave an extra edge to the Grand March from Verdi's Aida, playing the solos from the "choir" gallery high up behind the audience.

In its current make-up, the orchestra is most at home playing 19th century romantics or modern show tunes. Mozart's March of the Priests was competent rather than inspired, while familiar pieces from Phantom of the Opera, Les Miserables and Oscar-winning film La la Land showed the band at its best.

The strings came into their own in a medley of old favourites from the Sound of Music and the audience got to sing along to "Climb every Mountain" as a finale. They also got fo help carry the percussion, music stands and other instruments and equipment back across the road to our store in the Castle St Centre but no one seemed to mind.

Making A Splash

Ambleside Parish Church

30.11.24

On 2nd December last year, the Westmorland Youth Orchestra arranged a Christmas concert in Ambleside's splendid Parish Church and fell foul of a blizzard bringing freezing temperatures and an impassable blanket of snow. It was gone within 24 hours, but too late to save the concert.

On 30th November this year, the orchestra returned to St Mary's in triumph. The programme, in keeping with the milder temperatures this time around, was water, of which there is plenty in this corner of the Lake District.

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Westmorland Youth Orchestra Registered Charity No.1075179 Annual Report 2024/25

Director Fredrik Holm's programme ‘Making a Splash’ was his usual combination of ancient and contemporary, starting with Handel's 1717 Water Music and finishing with American singer Billie Eillish's 2015 song Ocean Eyes.

"We found there was just lots of water-themed material in our music library and so | thought ‘why not?',” says Fredrik.

The talented teenagers who make up the orchestra rose to the occasion with all their trademark sense of fun, confidence and multi-tasking.

"| was looking at this piece from the film Frozen and thinking ‘this section is a bit thin, | wonder how we could pad it out’,” say Fredrik. "So | asked whether we could perhaps add a voice and right away a couple of the players just answered ‘Of course, | can sing'." And sing Erin Munford, Amos Rand and Izzy Weolridge certainly did — dramatically, confidently and tunefully.

Half of the orchestra plays in Jazinfusion, a separate and astonishingly good group which provided "Welcome Music" while the audience were taking their seats. The band has come along hugely since being set up during the Covid epidemic.

And the Rock n Roll and Jazz experience paid dividends in Smoke on the Water (Deep Purple) and American marching band composer Robert W Smith's Into the Storm. The orchestra is nothing if not adaptable and Johann Strauss’s Blue Danube Waltz was delivered with style.

Smetana's Vitava proved slightly more challenging and the imbalance in forces in the orchestra was felt here. The Youth Orchestra goes through periods when different sections are stronger or weaker as players of certain instruments come in, or don't. It is always open to new recruits in all departments, especially the violins and violas.

At present the woodwind are in splendid shape, with a host of talent and even two saxophones. There was much for the 75-strong audience to enjoy here, as with some of the brass playing, Laurie Manson's piano and orchestra leader Nuala Sankey moonlighting on bass guitar.

The theme may been water, but there was nothing soggy about the evening.

ONW

Thanks

Organising an Orchestra, its membership, music and performances, finances and policies, such as safeguarding, is no small task, and thanks are due to a number of people, groups, and organisations.

Within the Orchestra we would like to thank the players, the section leads, the tutors, the Musical Director, the Administrator and the Committee, for all their hard work and contribution during the year. Outside of the Orchestra, our thanks go to the continued support of parents, the venues that we book and in particular our sponsors, together with the staff and trustees of the Castle Street Centre.

Without the contributions of all of these parts, the whole would not function, and as Youth Orchestras are a precious and ever more scarce commodity, the continuance of that support is essential.

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Westmorland Youth Orchestra Registered Charity No.1075179 Annual Report 2024/25

Financial Review

Financially 2024/25 was improved again compared to the previous year for the Orchestra.

The total of incoming resources was £37,734 (2024 - £23,820 and 2023 - £20,300). This was largely attributable to successful grant applications, as shown in note 6 to the accounts. Indeed the Hadfield Charity has promised ongoing support for a further 2 years, dependent on satisfactory reporting.

Total expenditure also increased to £43,276 (2024 - £36,133 and 2023 - £41,334). The single largest factor here was the Small Groups Music Fund (SGMF), which had a very quiet year in 2024. This fund enables WYO to broaden its support to young musicians in the area and the Committee is pleased to see it in action.

The Operating loss for the year was £5,543 (2024 - £12,313 and 2023 - £20,956). This improvement has been achieved with considerable work and we are finding that the grant funding is becoming increasingly hard to access. This situation gave a strong impetus to the move to Charitable Incorporated Organisation status. The new charity (number ) was set up in August and WYO is already working within this framework. It will allow the orchestra to claim more than £5,000 per year (on current levels of spending) of “Orchestra Tax Relief’ which will be a very useful addition to regular income.

Unfortunately this was not a good year for investments and the change in value of these holdings resulted in a net loss of £4,743 (2024 — £15,850 gain and 2023 - £2,629 loss).

As cash resources have dwindled following several years of deficit, it was necessary to realise £5,250 of the investments to fund activities and grants. The SGMF is intended to be spent out, not to live on the investment income, so that this is to be expected.

Acknowledgements

We are extremely grateful to our funders for their ongoing financial support, as listed in detail in note 6 to the accounts.

We are also grateful for all other support given from all donors, ‘Friends’ and audiences, and from all those, both on and off the committee, for all the assistance given. We thank Fredrik and all the musical staff for their continued and invaluable support.

Fundraising In addition to member subscriptions and concert ticket sales, WYO requires annual financial help from a variety of sources in order to deliver its programme. We also apply for grants for specific purposes such as instrument purchases.

The Centenary Appeal may continue to receive donations and grants into an Endowment fund. This provides investment income to support the Orchestra, and it is hoped it will continue to grow. However this is not a “Permanent Endowment” and as the purpose its to ensure the survival of Westmorland Youth Orchestra the Committee considers that it is appropriate to use the capital when necessary.

Reserves Policy

The Committee considers that it is appropriate to hold free reserves equivalent to one concert of routine expenditure. This has not been the situation for some time and the work described above aims to improve the situation.

Investment Policy

The Investments held now represent asses of the Centenary Endowment and the SGMF, as designated funds have been spent out. Approximately three quarters of the investments are held in COIF Investment units and the balance in Fixed Interest units. The Committee considers that this balances the need of the WYO and the SGMF for income to fund activities and the desirability of growth for the future.

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Westmorland Youth Orchestra Registered Charity No.1075179 Annual Report 2024/25

Trustees’ Responsibilities

The Trustees who served the Charity during the period are as set out on page 1. Charity law requires the Trustees to prepare Financial Statements for each financial period, which give a true and fair view of the state of affairs of the Charity at the end of the period and of the incoming and outgoing resources for the period then ended.

In preparing those Financial Statements, the Trustees are required to select suitable accounting policies and then apply them consistently, making judgements and estimates that are reasonable and prudent. The Trustees must also prepare the Financial Statements on the going concem basis unless it is inappropriate to presume that the Charity will continue its activities.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the Financial Statements comply with Charity law. The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed by order of the Trustees

Oliver Wates - Chair Approved by the Trustees on: 2 / ViveOrb e/ Zz[a2]

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Westmorland Youth Orchestra Registered Charity No.1075179 Annual Report 2024/25

Independent Examiner’s Report to the Members of Westmorland Youth Orchestra | report on the accounts of the Charity for the year ended 31 August 2025 set out on pages 8 to 14

Responsibilities of the Trustees

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act’).

Basis of Independent Examiner’s statement

| report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

independent Examiner’s Statement

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

| have no concems 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.

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DATE
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G Holden Browfoot Selside LA8 9EA

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Westmorland Youth Orchestra Registered Charity No.1075179

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |STATEMENT|OF|FINANCIAL|ACTIVITIES| |YEAR ENDED|31|August 2025|Unrestricted|Restricted|Restricted|Total|Total| |Funds|inc.|Income|Endowment|Total|Total| |Designated|Funds|Funds|Funds|Funds| |Notes|2025|2025|2025|2025|2024| |INCOME AND|EXPENDITURE|£|£|£|£| |Incoming|resources| |From|Charitable|Activities|6|9,507|0|0|9,507|11,586| |Generated|Funds|-|Voluntary| |Activities|to|Generate|Funds|7|20,271|4,310|0|21,581|6,012| |Investment|Income|8|4,185|2,461|0|6,646|6,222| |Total|incoming|resources|33,963|3,771|0|37,734|23,820| |Resources|expended| |Charitable|Expenditure|12|35,090|8,186|0|43,276|36,133| |Total|resources|expended|35,090|8,186|0|43,276|36,133| |Net|incoming|resources|before transfers|-1,128|-4,415|0|-5,543|-12,313| |Gross|transfers|between|funds|0| |~1,128|~4,415|0|-5,543|~12,313| |Unrealised|gains|(losses)|on|investments|9|0|-1,760|-2,983|-4,743|15,850| |Fund|Balances|brought forward|78,185|88,457|139,580|306,222|302,685| |Fund|Balances|carried|forward|16|£77,057|£82,282|£136,597|£295,936|£306,222|

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BALANCE SHEET AT 31 August 2025 2025

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||||||||| |---|---|---|---|---|---|---|---| |AT|31|August 2025 2025|Total|Total| |Funds|Funds| |Notes|2025|2024| |£|£| |Tangible|Fixed|Assets|5|74,726|74,726| |Investments| |COIF|Investment|units|163,088|169,103| |COIF|Fixed|Interest|units|49,159|53,136| |212,247|222,239| |Current|Assets| |Lloyds|Bank|1,959|1,895| |CAF|Bank|5,018|0| |COIF|deposits|1,955|3,823| |Cash|80|0| |Sundry|Debtors|0|3,539| |9,012|9,257| |Less Sundry|Creditors|payable|within|12|months|-49|0| |Net|Current Assets|8,963|9,257| |Net Assets|16|295,937|306,222| |Funds|of the|Charity| |Unrestricted|Funds|(inc.|Designated)|_|15,16|77,058|78,185| |Restricted|Income|Funds|15,16|82,282|88,457| |Restricted|Endowment|Funds|15,16|136,597|139,580| |Balances|Carried|Forward|295,937|306,222| |Approved by the Trustees on|ZL! Vio 2025 and signed on their behalf| |S 74 Z|2 }|Bridget Starling|

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Westmorland Youth Orchestra Registered Charity No.1075179

NOTES TO THE ACCOUNTS YEAR ENDED 31 August 2025

  1. Basis of Accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The Accounts are prepared using the standards and conventions of the Charities Statement of Recommended Practice (FRS 102 SORP) and with the Charities Act 2011.

  1. Accounting Policies 2.1 income

  2. Income is included in the Statement of Financial Activities (SoFA) when: - the Charity becomes entitled to the resources

  3. it is more likely than not that the Charity will receive the resources, and

    • the monetary value can be measured with sufficient reliability

  5. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations are only included in the SoFA when the general income recognition criteria are met. Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impracticable to do so.

Goods donated for on-going use by the charity are recognised as tangible fixed assets where appropriate and included in the SoFA as incoming resources when receivable.

income from interest, royalties and dividends is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

Membership subscriptions received are eligible for Gift Aid except for a proportion calculated as the value of tuition, so are accounted for as income from charitable activities.

Investment gains and losses include any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

No material item of deferred income has been included in the accounts.

2.2 Expenditure

Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. There were no material Support Costs requiring allocation between Governance costs and other categories in 2023-24 or 2024-25

Tangible fixed assets for use by the Charity are capitalised if they can be used for more than one year, and cost at least £250 (instruments & equipment, or sets thereof, and scores to be retained in Music Library for future use).

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5 Fixed Assets

Westmorland Youth Orchestra Registered Charity No.1075179

NOTES TO THE ACCOUNTS YEAR ENDED 31 August 2025

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |4|Comparatives|for|the|Statement|of|Financial|Activities| |Year ended|31|August 2024|Unrestricted|Restricted|Restricted|Total| |Funds|inc.|Income|Endowment| |Designated|Funds|Funds|Funds| |2024|2024|2024|2024| |INCOME AND|EXPENDITURE|£|£|£| |Incoming|resources| |From|Charitable|Activities|11,586|0|0|11,586| |Generated|Funds|-|Voluntary| |Activities to|Generate|Funds|4,060|1,952|0|6,012| |Investment|Income|4,446|1,776|0|6,222| |Total|incoming|resources|20,092|3,728|0|23,820| |Resources|expended| |Charitable|Expenditure|33,478|2,656|0|36,133| |Total|resources expended|£33,478|2,656|0|36,133| |Net|incoming|resources|before|transfers|-13,386|1,072|(9)|-12,313| |Gross transfers|between funds|fe)|(9)|fe)| |~13,386|1,072|0|-12,313| |Unrealised|gains|(losses)|on|investments|1,313|4,579|9,958|15,850| |Fund|Balances|brought forward|90,258|82,806|129,621|302,685| |Fund|Balances|carried|forward|£78,185|£88,457|£139,579|306,222| |5|Fixed|Assets|Instruments|Music|Other|Total| |Library|Equipment| |£|£|£|£| |Cost|or|insurance|valuation|brought|forward|65,656|8,286|784|74,726| |Additions|during|the|year|0|0|0|0| |Cost|or|valuation|carried|forward|65,656|8,286|784|74,726| |Depreciation|—|not|applied,|see|Note|2.3|0|0|0|0| |Charge|for the|year|0|0|0|0| |Depreciation|carried|forward|0|0|0|0| |Net|Book|Value|31|Aug|25|£65,656|£8,286|£784|£74,726| |31|Aug 24|___-£65,656|—s £8,286 =|«£784|«£74,726|

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Westmorland Youth Orchestra Registered Charity No.1075179

NOTES TO THE ACCOUNTS YEAR ENDED 31 August 2025

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Restricted|Total|Total| |Income|and|Gains|Funds|inc.|Income|Endowment|Funds|Funds| |Designated|Funds|Funds| |2025|2025|2025|2025|2024| |6|Income|From|Charitable|Activities|£0|£|£|£|£| |Subscriptions|5,872|0|0|5,872|5,488| |Concert|sales|3,051|0|0|3,051|2,185| |Merchandise|0|0|0|0|176| |Instrrument|hire|230|0|0|230|0| |Fees|for development|activites|354|0|0|354|3,737| |9,507|0|0|9,507|11,586| |7|Generated|Funds|- Voluntary| |Fundraising|and|associated|Gift Aid|0|0|0|0|60| |Donations|891|700|0|1,591|0| |Grants|&|donations|for|routine|activities| |-|Cumbria|Music|Hub|(Arts|Council|funded)|5,380|0|0|5,380|4,000| |-|Cumbria|Community|Foundation|5,000|0|0|5,000|0| |-|Scops|Art|Trust|4,000|0|0|4,000|0| |-|Hadfield|Charity|5,000|0|0|5,000|0| |-|Rhiannon|Fund|0|610|0|610|1,952| |20,271|4,310|0|21,581|6,012| |8|Investment|Income| |income|from|Centenary Endowment|4,171|0|0|4,171|3,029| |Income|from|Smail|Group|Music|Fund|0|2,461|0|2,461|1,776| |Income|from|COIF|Fixed|Interest| |Units|to|Designated|Funds|0|0|0|0|1,311| |Income|from|Deposit Accounts|14|8)|0|14|106| |4,185|2,461|0|6,646|6,222| |Total|Income|33,963|3,771|0|37,734|23,820| |9|Unrealised|Gains/(losses} on|Investments| |COIF|Investment|Units|(Endowment|+ SGMF)|0|-2,233|-3,783|-6,016|12,593| |COIF|Fixed|Interest|Units|0|472|801|1,273|3,257| |)|-1,760|-2,983|4,743|15,850| |10|Total|Income &|Gains|33,963|2,011|-2,983|32,991|39,670|

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11 Government Grants

The charity received grants totalling £5,380 from the Cumbria Music Education Hub This money was sourced from Arts Council England and originally funded by the UK Government.

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Westmorland Youth Orchestra Registered Charity No.1075179

NOTES TO THE ACCOUNTS YEAR ENDED 31 August 2025

12 Expenditure onCharitableActivities Unrestricted Restricted Restricted Total Total
Funds inc. Income Endowment Funds Funds
Designated Funds Funds
2025 2025 2025 2025 2024
£ £ £ £ £
Fees to music tutors and additional musicians:
- WYO 13,542 0 0 13,542 12,075
- Woodwindworkshop 412 1,271 0 1,682 12,076
- development groups 1,980 0 0 1,980 421
Rehearsal premises
-WYO		 4,100 0 0 4,100 6,698
~WoodWind Workshop TOTAL 181 109 0 289 0
Cost of putting on concerts 2,158 0 0 2,158 3,916
Insurance, royaltiesand subscriptions 464 0 0 464 749
Music hire, purchase and feesfor arranging 3,472 115 0 3,587 2,567
Instrument and other musical costs
- WYO 194 0 0 194 0
- Woodwind workshop 0 127 0 127 1
Stationery, postage and miscellaneous 1,533 25 0 1,558 55
Archive, publicity resources, website etc 806 0 0 806 0
Donations to othercharities andgroups 0 0 0 0 0
SmallGroup Music Fund (note 13) 0 6,540 0 6,540 1,358
Rhiannon fund 0 0 0 0 1,297
Independent examination ofaccounts 0 0 0 0 0
Administratorfees& expenses 6,250 0 0 6,250 6,997
£35,090 £8,186 £0 £43,276 £48,210

There was no material expenditure on Fundraising in either year.

13 Employees and Remuneration

The charity has no employees, and consequently none receiving benefits of more than £60,000 in this or the previous reporting period. All individuals described as “staff are engaged on a part-time, freelance basis.

14 Smalt Group Music Fund

The Small Group Music Fund was established with a major anonymous donation received in 2019. A small pilot scheme was conducted in 2018-19 and the full scheme was launched in 2019-20. The intention was for the funds to be distributed to small groups of young instrumentalists over a 20-year period. The Covid-19 pandemic resulted in only 2 grants being made in 2021-22, which rose to only 4 in 2022-23. The life of the scheme may be extended as a result.

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2025 2025 2024 2024
Grants £ Grants £
Number and total value of groups helped in year 13 6,540 3 1,358
Administration costs of scheme 25 50
Total funds expended 13 6,565 3 1,408
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Westmorland Youth Orchestra Registered Charity No.1075179

NOTESTO THEACCOUNTS NOTESTO THEACCOUNTS Balance Year Ended Balance
YEARENDED 31 August 2025 31 Aug 31 Aug 2025 31 Aug
2024 Income Expend Transfers 2025
& Gains & Losses
£ £ £ £ £
15a Endowment Funds
CentenaryFund 139,580 0 0 136,597

The Centenary Fund was established by public fundraising around 1998, the 50th anniversary of Westmorland Youth Orchestra

The aim is to ensure the vigorous survival of the Westmorland Youth Orchestra to its centenary year (1948)

The Committee took the decision to invest and endeavour to preserve the capital so that the income arising could protect the Orchestra from fluctuations or decline in grant income.

Each year the investment income is credited to General Funds for use by the charity, while the investment growth or reduction in value remains with the fund.

The Committee anticipates that the capital of the fund is likely to be used over the years to 2048

15b Restricted income Funds

Small Group Music Fund 86,185 2,461 -8,325 0 80,322
Catherine Scott Memorial Fund 1,502 700 -1,507 0 695
Core Repertoire 115 0 -115 0 0
Rhiannon Fund 655 610 0 0 1,265
88,457 3,771 -9,946 0 82,282

The Smali Group Music Fund was established with a major anonymous donation received in late 2019.See Note 13.

The Catherine Scott Memorial Fund was established in 2022 with a legacy from the late Catherine Scott together

with donations received in her memory. !ts purpose is to support young players of double reed instruments principally bassoon and oboe. A workshop day was held in May 2025.

The Core Repertoire Grant (initially £500) was received some years ago. We define Core Repertoire as music

that a player should expect to play at least once in a 6 year membership of the orchestra. This has now been used. The Rhiannon Fund was set up to commemorate the life of a member of the Orchestra. It supports early stage string players. There will be a string workshop in the 2025/26 year.

15c Unrestricted Funds (Inc. Designated) £ £ £ £ £
Instruments and Music Fund 74,725 0 0 0 74,725
Charlotte Sefton Fund 1,711 0 0 6 1,711
General Purposes Fund 1,749 33,963 -35,090 0 621
78,185 33,963 -35,090 0 77,058
The Instruments and Music Fund is represented bytheTangible Fixed Assets. It is “designated” in recognition ofWTO's
policy of retaining its instruments and musical scores and maintaining them in good condition.
The Charlotte Sefton Fund originated from donations in memory ofher long-standing support ofWYO. Its main
purpose is to enableWYO to help families facing difficulty in paying the costs ofmembership and transport.
15d Total Funds 306,222 37,734 -48,019 0 295,937
16 Analysis of NetAssets between Funds
Investments Tangible Net
Fixed
Assets		 Current
Assets		 Total
£ £ £ £
Restricted Endowment 136,597 0 0 136,597
Restricted Income 75,650 0 6,632 82,282
Unrestricted (inc. Designated) 0 74,726 2,332 77,058
212,247 74,726 8,964 295,937

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Westmorland Youth Orchestra Registered Charity No.1075179

NOTES TO THE ACCOUNTS

YEAR ENDED 31 August 2025

17 Movement ofFunds in theYear Movement ofFunds in theYear Balance Re-allocation Increase / Balance Balance
At31 Aug 1 Sep Decrease (-) At 31 Aug
2024 2024 in year 2025
£ £ £
Unrestricted (Inc. Designated) Funds
Tangible FixedAssets 74,726 0 0 74,726
Investments 29,833 -29,833 0 0
Net Current Assets -26,374 29,833 -1,127 2,332
78,185 0 “1,127 77,058
Restricted Income Funds
Tangible Fixed Assets 0 0 0 0
Investments 66,945 15,714 -7,009 75,650
Net CurrentAssets 21,512 -15,714 834 6,632
88,457 0 -6,175 82,282
Restricted Endowment Funds
Tangible Fixed Assets 0 0 0 0
Investments 142,608 -3,028 -2,983 136,597
Net CurrentAssets -3,028 3,028 0 0
139,580 0 -2,983 136,597
Total Funds
Tangible Fixed Assets 74,726 0 0 74,726
Investments 239,386 -17,147 -9,992 212,247
Net Current Assets -7,889 17,147 -294 8,964.
306,222 -0 -10,285 295,937

The following Trustees of the Charity received or are due reimbursement of expenses incurred for the benefit of the Charity and payments made on its behalf:

2024/25 2023/24
£ £
Dorthe Pratt 0 347
David Ozanne 317 545
Bridget Starling 138 N/A
Rachel Bolson 34 0
YvonneHulme 262 0

No other Trustees received any payments.

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