REGISTERED CHAIUTY NUMBER: I(J77033
REPORT OF THE TRUSTEES AND
UNAUDfrED FINANCIAL STATEMENTS FOR THE YEAR ENDED31 DECEMBER 2022
FOR
BOLTON SYMPHONY ORCHESTRA
Haycs & Co
Chartered Accountants
Suite 2 Bcswick Houg
Greenfold Way
Lanc&shire
VIN7 3XJ

BOLTON SYMPHONY ORCHESTR
CONTEPnS OF THE FINANCIAL STATEMENrs
for the ye*r ended JI Dettmber 2022
Report of the Trn51ee5
IDdependent Ex*miner's Report
Statement of FIMntlal Attfvltles
Balance Sheet
l¥otes to the Financia] Statements
5 to 8
Detail¢d StstemeDt of Financi*l Art1￿￿

BOLTON SYMPUONY ORCHESTIi4
REPORT OF THE TRusfEES
for the ytAr ended 31 De(YJnb¢r 2022
The trnste￿ present their rep)rt WAth the financi￿ statements of tbe clwity for the yeax endal 31 ￿ember 2022. The
sfv have adopt¢d the provisions of Accounting and R¢porting by Charities: Statem¢nt of Recomtnended Practice
applicable lo charities Prq￿￿ their accounts. in accordance with the Financial Retx)rting StatLdaTd applicable in the
UK atMI Rwblic of Ireland (FRS 102) l¢ff#tive l Jonuary 2019).
srRUCTURE. GOVERNANCE AND MALYAGEMENT
Gov¢n￿ng documeDt
The ch£rity ts controlled by its goveming d(KurnenL a deed oftrust and constitutes an unincoryx>rated charity.
REFERENCE AND ADMINISTRATtVE DETAIIS
Registered Ch8rlty ￿ll￿ber
1077033
Principal #ddtws
Thevictoria Hall
37-39 Knowsley Street
Bolton
BLI 2AS
StcpheD Mawhinney
S Field
L Harris
L Thread8old (resi￿ed 18.9.22)
P Cun]iffe
M Jone¥
V Greenbaigb {T¢signed 18.922)
M Ishen¥0￿4 (appointed 18.9.22)
H Wilson (appointed 18.9.22)
C B￿enda1¢
llldependent Examlller
Hayes & Co
Chartered Accounlants
Suite 2 Beswick House
Greenfold Way
igh
L￿t&shIrt
WN7 3XJ
Appmved by orderof the tx)ard of tsusxtts on............ .. .. . . .
. and Si￿ed on its behalf by..
M Ishenvo(d- Tn
Page I

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BOLTOIY SYMPHONY ORCHESTRA
STATEMENT OF FINANCIAL ACTThITIES
for th¢ ye•r ended 31 De£eWb￿ 2022
2022
Unrwtricted
ful
2021
Total
funds
INCOME Af4D Ef4WWMENfs FROM
)natioThs and lega¢ie6
2.765
3358
(hhertrading aclivities
24,945
12.699
Tot*1
27.710
16.057
EXPENDITURE ON
Raising funds
25,673
9.029
Other
510
4(K)
Tot
26.183
9,429
NET INCOME
lJ27
6.628
RECONCILIATION OF FUNDS
Total fundsbrought foTw8rd
27291
20,663
TOTAL FUNDS CARIUED FORWARD
28,818
27.291
The notes fom) pajl of fllmicial statements
Page 3

BOLTof4 SYMPHONY ORCHESTRA
4LANCE SHEET
31 December 2022
2022
Utyeslricted
fvnd
2021
funds
Notey
FIXED ASSE]S
Tangible &%*ts
7.350
7.350
CURRENf ASSETS
Dcbtors
C&sh at bank and in hand
11,79YI
10.188
7.501
13.218
21,978
20,719
CREDITORS
Amount4 falling duev/ithan one year
(510)
(778)
NET CURRENT ASSETS
21,468
19,941
TOTAL ASSETS LE&S CURREf4T
LL4BILITIES
28,818
27,291
ET ￿￿ETs
28,818
27291
UnJrstrAckd ￿1)d$
28,818
27.291
TOTAL FUNDS
28.818
27.291
stat¢mm¢5 wff¢ approvcd by th¢ Board of Truslc¢5 and authorisal for i￿e
011......... and w¢re st8n¢d on its behalf ty.
ood- Trnstee
The notes fornj part of these financial &taternents
Page 4

BOLTON SYMPHONY ORCHESTRA
NOTES TO THE FIP4ANCtAL STATEMENTS
for the year ended 31 December 2022
AccouffflNG POLICIES
Basls of preparing the fillillel￿ statemeDts
The fuh￿ClaI statements of the charity, which is a public benefjt LTrtity under FRS 102. havc been prepared in
accordance with the Charitits SORP (FRS 102) 'AccDUlltin¥ athd Rrporting by Charitses.. Statement of
Recommended Practice applicable to "charities preparing their accounts in accordance wth the FinaJKial
Re]Thing Standard applicable in the UK and Republic of 17Eiand (FRS 102) {effeetive l January 2019),,
Financial R¢poning Standard 102 Ihe Finan¢ial Reporting St8JMlard applicable ill the UK attd Republic of
Jreland, and the Chavities ALX 2011. The finan¢ia] statements have been prwtd under the historical ¢0
convention.
Ineome
All income is recogni&ed in tbe Statement of Financial Activities once the charity h&$ entitlcmtnt to the it
As probable that the incomewill be and the amount Catt be measured reliably.
Expendithre
Liabiliti￿ are reM￿ll5￿J as expendiwre as soon as there is a legal or construaive obligati¢)n committing the
Charity to that expendJ'tur4 it is probable that a trdt]Bfer ofeconomic benefits will be rqui]td in settlement and
the ￿￿ount of the obligation can be measured reLiably. Expenditure is accounted for on an ￿Ill0]s basis and ba
been classified under headings that aggregate all cosi rdated io the category. Ivhere Costs. cajmot be directly
altribute)J to pajticular headings they have been allocated to arfivities on a basis wnsist¢nt with the use of
r¢sources.
T*nglble Ilxéd assets
Depreciation is provided at the following annua] ￿eS in order to write off each &sset over its estim8ted useful
life.
Taxatlon
The charity is exempt from tax on its charitable activitiw.
Futsd #ecoun¢i
Unrestricted fvnds can b¢ usrd in accordan¢e with thechan'tabl¢ objK¢iYis at the di%r¢tion oftlle trustee
Restricted funds can only be used for PartiC￿lar restsithd puwes within the objexts of the charity. RestTL￿10ILs
arise when specificd by the donor or when funds ale raised for wi¢ular restricted pU￿oses.
Further explanation of the naDJre and purKK)se of each fimd is included inthe notes to the fman¢ia] d*ements.
OTHER TRADINC ACTIVITIFS
2022
2021
S￿)nsOrShIps
6,977
35
1,293
16,640
4.751
Programme sales
Box offiee incorne
349
7.599
24,945
12.699
Page 5
continued...

BOLTof4 SYMPHONY ORCHESTRA
NOTES TO THE FINANCIAL STATEMENfs- efrntlnlled
for tbe year ellded 31 Deeeml¥er 2022
TRusfEES' REMUNERATION AND BENEFITS
There were no truste&s' remuneration or other benefits for the year ended 31 Dec¢mbK 2022 Dor for the year
ended 31 D¢cemb¢r 2021.
Trn$tees' expenses
Therewerc no trustces, eX￿lSe$ paid duvingthe yearetthd 31 D￿nbU 2022 (2021:NIL).
COMPARATIVES FOR THE sfATEMENf OF FINANCIAL AcfiviTIES
Unrestricted
futtd
INCOME AND ENDOWMEiYfs FROM
Don￿lOnS and legacies
3,358
othert￿diDg actI￿tieS
12,699
Total
16.057
EXPEI¥DITURE ON
Raising fu￿$
9,029
400
9,429
NET INCOME
6,628
RECOIYCILIATION OF F13NDS
Total futtds brought forward
20,663
TOTAL FUIYDS CARRIED FORWARD
27.291
TAP4GIBLE FIXED ASSETS
Plant and
mxhinery
COST
At l January 2022 and 3 1 December 2022
7J50
ET BOOK VALUE
At 31 December 2022
7.350
At 31 Deeemkr 2021
7,350
Page 6
continued...

BOLTON SYMPHONY ORCHLSTRA
NOTES TO THE FINANCIAL STATEMENTS- ¢ontinued
for the year ended JI December 2022
DEBTORS: AMOUNfs FALLll¥G DUE WITIIIN ONE ITAR
2022
2021
Trade debtors
BSO Lid loan
th'ft aid
3,387
7,157
496
6,800
701
11,040
7.501
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
2021
Other creditors
510
778
Nct
movement
in fi￿d$
At
31.12.22
At 1.1.22
UTrrygts4eted fuJMI$
General fund
27.291
1,527
28,818
TOTAL FUIYDS
27,291
1,527
28,818
Net movement in fimds. induded in tk alM)ve are&s follows..
In￿ming
rcsources
Resour¢es
expended
Movement
in ￿ndS
u￿r￿trICted fMlld$
Generdl fund
27,710
(26.183)
1.527
TOTAL FUNDS
27.710
(26,183)
,527
Compgrntives for mov¢m¢llt ltt fvttd8
Nel
ovement
in fund%.
At
31.12.21
At 1.1.21
UDre5trirted fuuds
G¢nerai fund
20,663
6,628
27,291
TOTAL FUNDS
20,663
6,628
27,291
continued...

BOLTON SYMPUONY ORCIIESTRA
NOTES TO THE FIP4ANCIAL sTATE1￿&￿Ts- ¢ontSnued
forthe )'eAr eDded 31 December 2022
CompaTative net movement in ￿nd& includd intheatrKJve are as follows:
It￿OmIng Re5X>Ur￿ Movement
resourees
expended
in fvnds
Unrestrkted funds
General fund
16,057
(9.429)
6,628
TOTAL FUNDS
16,057
(9.429)
6,628
A e4mt year 12 montlk44nd pri(K year 12 rnon¢hs cornbincd ]x>siti(m is follow8:
Net
movement
in fund5
At
31.12.22
At 1.1.21
Unrestricted fund5
Genera] fvnd
20,663
8,155
28,818
TOTAL FUNDS
20,663
8,155
28,818
A currenl ycar 12 rnonths and prior year 12 rnonths combined ncl rnovernent in included in thc above are
as follows:
]ncomhng
Resources
Movetnent
in ￿ndS
Unrestrlrted funds
General fund
43,767
(35.612)
8,155
TOTAL FUNDS
43,767
(35,6121
8,155
BSLATED PARTY DISCiKYSURES
There were no related p8Jty tra]￿lOn& forthe yearended 31 DecemEer 2022.
Page 8

BOLTON SYMPHONY ORCHFSTRA
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 Deeejttber 2022
2022
2021
INCOME AP4D ENDOWMENTS
DonAttotts and legades
SUbscri￿10ns
2.765
3,358
Otber trAdkn8 •¢¢lvld¢5
Sponsorships
6,977
35
1293
16,640
4,751
]¥ogramme sa]es
Box office iNome
349
7599
24,945
12,699
Tot*J lrteoming resources
27,710
16,057
EXPENDITURE
Othertr4ding *¢tivities
Production co#$
Miscellan￿iS
25,666
8,622
407
25,666
9.029
Support Costs
Management
Postage aTMI ￿atIonery
506
26,183
9,429
Net income
1,527
6,628
This page doe8 Th)t forn part of the statutory financial s￿ten￿ltS
Page 9