## **Trustees' Annual Report for the period**
**----- Start of picture text -----**
From
Period start date
To
Period end date
01
05
2021
30
04
2022
**----- End of picture text -----**
## Reference and administration details
**February 2013**
**TAR**
1
## **Charity name**
NCBF
**Other names charity is known by**
National Concert Band Festival
**Registered charity number (if any)**
1111790
**February 2013**
**TAR**
2
**Charity's principal address**
6 Colehurst Croft
## Monkspath
Solihull
**Postcode B90 4XQ**
## **Names of the charity trustees who manage the charity**
**Trustee name Office (if any) Dates acted if not for whole year**
**February 2013**
**TAR**
3
**Name of person (or body) entitled to appoint trustee (if any)**
1
Duncan Joseph George Stubbs Chair
2
Kevin Cooke Business Manager
3
Barrie Christopher Johnson Deputy Chairman
4
Jayne Elizabeth Allen
5
**February 2013**
**TAR**
4
Stephen Legge
6
7
8
Simon Platford
Olivia Wild
9
**February 2013**
**TAR**
5
io
li
12
13
TAR
February 2013
14
15
16
17
18
TAR
February 2013
19
20
## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
**February 2013**
**TAR**
8
## **Names and addresses of advisers (Optional information)**
## **Type of advisor Name Address**
## **Accountant**
David Evans
1 Kirton Grove, Solihull, B91 3NW
## **Name of chief executive or names of senior staff members (Optional information)**
## **Structure, governance and management**
**February 2013**
**TAR**
9
## **Description of the charity’s trusts**
Type of governing document
(eg. trust deed, constitution)
Trust Deed
How the charity is constituted
(eg. trust, association, company)
Company – Limited by Guarantee No. 05315734
Trustee selection methods
(eg. appointed by, elected by)
Appointed by Trustees
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- Policies and procedures adopted for the induction and training of trustees.
- The charity’s organisational structure and any wider network with which the charity works.
- Relationship with any related parties.
- Trustees’ consideration of major risks and the system and procedures to manage them.
## **Objectives and activities**
## **Summary of the objects of the charity set out in its governing document**
The Trust Objectives and Purposes
To advance the education of the public in the appreciation of band music and in particular the education and training of people in the playing of band instruments by:-
- Promoting and encouraging the performance and presentation of music, particularly ensembles;
- Raising awareness of standards in music making in all its aspects;
- The development of musical repertoire particularly for ensembles;
- Providing training opportunities in musicianship, including conducting, composition and arrangement; and
- Organising and promoting festivals and events at which music ensembles can perform, receive critical appraisal, encouragement and training.
## **Summary of the main activities in relation to these objects**
The provision of several Regional festivals with 3 levels of non-competitive awards. Ensembles with a platinum award are invited to perform at the National Festival held each year.
## **Additional details of objectives and activities (Optional information)**
You **may choose** to include further statements, where relevant, about:
- Policy on grantmaking
- Policy programme related investment
**February 2013**
**TAR**
10
Contribution made by Volunteers In planning our activities for the year we kept in mind the Charity Commissions guidance on Public Benefit at our Trustees meetings.
## Achievements and performance
With the lifting of Covid restrictions we were able to re-start **Summary of the main** Regional Festivals in November 2021. These were held at **achievements of the** Oldham, Nottingham, Warwick and Telford. **charity during the year**
We received a good support from bands. Numbers were 50% below that of pre-covid but bands that took place were glad to be back. As before those bands achieving the higher awards were invited to the National Festival due to be held at the RNCM, Manchester in April 2022.
We were also recipients of an Arts Council Grant to further our work and to support the National Festival costs. This is a three year project to include,
NCBF at Home – a workshop by a specialist mentor at the bands own rehearsal venue, NCBF Youth Ambassadors - to allow a youth platform to input new ideas and feedback into the development of NCBF, NCBF Young Composers – to give opportunities to young composers (under 30 years) to develop skills writing for wind band and/or big bands, NCBF Digital – the opportunity for a band to send a video for a free assessment by an independent mentor.
The focus of our activities remains that of providing a high quality performance venue for bands and players at all ages to instil an on-going benefit to ensure that players continue to play their instruments well into their later life.
NCBF firmly believe that adjudications of bands performances should be adjudicated by adjudicators who specialise in the field of the performance, ie Wind Band or Big Band and use a criteria sheet to gauge the level of performance. There are no winners, just bands who can read the adjudication sheet and use the information to progress in the future.
This benefits all players to develop their self-confidence and social skills leading to life skills.
## **Financial review**
**February 2013**
**TAR**
11
## **Brief statement of the charity’s policy on reserves**
All reserves are used to further the effectiveness of the festivals held.
**Details of any funds materially in deficit**
None
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
- The charity’s principal sources of funds (including any fundraising).
- How expenditure has supported the key objectives of the charity.
- Investment policy and objectives including any ethical investment policy adopted.
## **Declaration**
## **The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)**
**Full name(s)**
Kevin Cooke
**February 2013**
**TAR**
12
## **Position (eg secretary, chair, etc)**
Business Manager/Trustee
## **Date**
22nd February 2023
**February 2013**
**TAR**
13
Company registration number: 05315734 Charity registration number: 1111790
## NCBF
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 30 April 2022
DAVID J EVANS LTD 1 Kirton Grove Solihull West Midlands B91 3NW
## **NCBF**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6 to 10|
## **NCBF**
## **Reference and Administrative Details**
**Chairman** Duncan Joseph George STUBBS **Trustees** Kevin COOKE Barrie Christopher JOHNSON Jayne Elizabeth ALLEN Steven LEGGE Simon PLATFORD Olivia Leigh WILD Duncan Joseph George STUBBS **Secretary** Kevin COOKE **Registered Office** 6 Colehurst Croft Monkspath Solihull West Midlands B90 4XQ **Company Registration Number** 05315734 **Charity Registration Number** 1111790 **Independent Examiner** DAVID J EVANS LTD 1 Kirton Grove Solihull West Midlands B91 3NW
Page 1
## **NCBF**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 April 2022.
## **Objectives and activities**
## _**Public benefit**_
To advance the education of the public in the appreciation of band music and in particular the education and training of people in the playing of band instruments by:
a) Promoting and encouraging the performance and presentation of music, particularly ensembles b) Raising awareness of standards in music making in all its aspects c) Providing training opportunities in musicianship, including conducting,composition and arrangement and
d) Organising and promoting festivals and events at which music ensembles can perform, receive critical appraisal, encouragement and training.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the trustees of the charity on 30 January 2023 and signed on its behalf by:
## K Cooke
......................................... K Cooke (Jan 30, 2023 18:09 GMT) Kevin COOKE Company secretary and trustee
Page 2
## **NCBF**
## **Independent Examiner's Report to the trustees of NCBF ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2022.
## **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**
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 NCBF 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.
...................................... David Evans David J Evans Ltd
1 Kirton Grove Solihull West Midlands B91 3NW
30 January 2023
Page 3
## **NCBF**
## **Statement of Financial Activities for the Year Ended 30 April 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income from:**
Donations
3
Charitable activities
4
Total income
**Expenditure on:**
Charitable activities &
Governance costs
5
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
11|**Unrestricted**
**£**
10,000
18,610
28,610
(18,533)
(18,533)
10,077
10,077
85
10,162|**Restricted**
**£**
-
16,214
16,214
(16,214)
(16,214)
-
-
-
-|**Total**
**2022**
**£**
10,000
34,824
44,824
(34,747)
(34,747)
10,077
10,077
85
10,162|**Total**
**2021**
**£**
510
-|
|---|---|---|---|---|
|||||510|
|||||(3,895)|
|||||(3,895)|
|||||(3,385)|
|||||(3,385)
3,470|
|||||85|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 11.
The notes on pages 6 to 10 form an integral part of these financial statements. Page 4
## **NCBF**
## **(Registration number: 05315734) Balance Sheet as at 30 April 2022**
|**Note**
**Fixed assets**
Investments
8
**Current assets**
Cash at bank and in hand
9
**Creditors: Amounts falling due within one year**
10
**Net current assets**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
11|**2022**
**£**
1
29,199
(19,038)
10,161
10,162
10,162
10,162|**2021**
**£**
1
9,853
(9,769)|
|---|---|---|
|||84|
|||85|
|||85|
|||85|
For the financial year ending 30 April 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 4 to 10 were approved by the trustees, and authorised for issue on 30 January 2023 and signed on their behalf by:
## K Cooke
> K Cooke (Jan 30, 2023 18:09 GMT) ......................................... Kevin COOKE Company secretary and trustee
The notes on pages 6 to 10 form an integral part of these financial statements. Page 5
## **NCBF**
## **Notes to the Financial Statements for the Year Ended 30 April 2022**
## **1 Charity status**
The charity is limited by guarantee,, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is: 6 Colehurst Croft Monkspath Solihull West Midlands B90 4XQ
These financial statements were authorised for issue by the trustees on 30 January 2023.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
NCBF meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. .
Page 6
## **NCBF**
## **Notes to the Financial Statements for the Year Ended 30 April 2022**
## _**Raising funds**_
These are costs incurred in attracting voluntary income.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
## **Fixed asset investments**
Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
## **3 Income from donations**
|Capital donations|**Unrestricted**
**funds**
**General**
**£**
10,000
10,000|**Total**
**2022**
**£**
10,000
10,000|**Total**
**2021**
**£**
510|
|---|---|---|---|
||||510|
Page 7
## **NCBF**
## **Notes to the Financial Statements for the Year Ended 30 April 2022**
## **4 Income from charitable activities**
|Participation fees
Trade stand income
Ticket sales
Arts Council Funding|**Unrestricted**
**funds**
**General**
**£**
17,167
1,443
-
-
18,610|**Restricted**
**funds**
**£**
-
-
5,019
11,195
16,214|**Total**
**2022**
**£**
17,167
1,443
5,019
11,195|
|---|---|---|---|
||||34,824|
Page 8
## **NCBF**
## **Notes to the Financial Statements for the Year Ended 30 April 2022**
## **5 Expenditure on charitable activities**
|**Note**
Adjudicator fees
Volunteers
expenses
Organiser's fees
Insurance
Website
maintenance
Trade subscriptions
Business
Manager's fees
Bank charges
Venue hire
Adjudicator fees
Volunteers
expenses
Organiser's fees
Website
maintenance
Printing, postage
and stationery
Subsistence
Business
Manager's fees
Partnership
coordinator
Governance costs|**Unrestricted**
**funds**
**General**
**£**
3,307
8,647
3,000
350
700
711
1,500
102
-
-
-
-
-
-
-
-
-
216
18,533|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
-
6,827
1,005
1,693
333
600
1,298
458
666
3,334
-
16,214|**Total**
**2022**
**£**
3,307
8,647
3,000
350
700
711
1,500
102
6,827
1,005
1,693
333
600
1,298
458
666
3,334
216
34,747|**Total**
**2021**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,895|
|---|---|---|---|---|
|||||3,895|
## **6 Independent examiner's remuneration**
|**6**
**Independent examiner's remuneration**|||||
|---|---|---|---|---|
||**2022**||**2021**||
||**£**||**£**||
|Examination of the financial statements||216||353|
Page 9
## **NCBF**
## **Notes to the Financial Statements for the Year Ended 30 April 2022**
## **7 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **8 Fixed asset investments**
|Investment - NCBF title
**9**
**Cash and cash equivalents**
Cash at bank
**10 Creditors: amounts falling due within one year**
Other creditors
Accruals
**11 Funds**
**Balance at 1**
**May 2021**
**£**
**Incoming**
**resources**
**£**
**Unrestricted funds**
General
85
28,610
**Restricted funds**
-
16,214
**Total funds**
85
44,824|**2022**
**£**
1
**2022**
**£**
29,199
**2022**
**£**
13,782
5,256
19,038
**Resources**
**expended**
**£**
(18,533)
(16,214)
(34,747)|**2021**
**£**
1|
|---|---|---|
|||**2021**
**£**
9,853|
|||**2021**
**£**
-
9,769|
|||9,769|
|||**Balance at 30**
**April 2022**
**£**
10,162
-|
|||10,162|
## **12 Analysis of net assets between funds**
|**12 Analysis of net assets between funds**||||
|---|---|---|---|
|Fixed asset investments
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
1
10,161
-
10,162|**Restricted**
**funds**
**£**
-
19,038
(19,038)
-|**Total funds**
**at 30 April**
**2022**
**£**
1
29,199
(19,038)|
||||10,162|
Page 10
## **NCBF**
## **Statement of Financial Activities by fund for the Year Ended 30 April 2022**
## **Unrestricted Funds**
||**Total**|**Total**|
|---|---|---|
||**Unrestricted**|**Unrestricted**|
||**Funds**|**Funds**|
||**2022**|**2021**|
||**£**|**£**|
|**Income and Endowments from:**|||
|Donations|10,000|510|
|Charitable activities|18,610|-|
|Total income|28,610|510|
|**Expenditure on:**|||
|Charitable activities|(18,533)|(3,895)|
|Total expenditure|(18,533)|(3,895)|
|Net income/(expenditure)|10,077|(3,385)|
|Net movement in funds|10,077|(3,385)|
|**Reconciliation of funds**|||
|Total funds brought forward|85|3,470|
|Total funds carried forward|10,162|85|
This page does not form part of the statutory financial statements. Page 11
## **NCBF**
## **Statement of Financial Activities by fund for the Year Ended 30 April 2022**
## **Restricted Funds**
|**Restricted Funds**|||
|---|---|---|
|**Income and Endowments from:**
Charitable activities
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net income/(expenditure)
**Reconciliation of funds**
Total funds carried forward|**Total**
**Restricted**
**Funds**
**2022**
**£**
16,214
16,214
(16,214)
(16,214)
-
-|**Total**
**Restricted**
**Funds**
**2021**
**£**
-|
|||-|
|||-|
|||-|
|||-|
|||-|
This page does not form part of the statutory financial statements. Page 12
## **NCBF**
## **Detailed Statement of Financial Activities for the Year Ended 30 April 2022**
|**Income and Endowments from:**
Donations (analysed below)
Charitable activities (analysed below)
Total income
**Expenditure on:**
Charitable activities (analysed below)
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2022**
**£**
10,000
34,824
44,824
(34,747)
(34,747)
10,077
10,077
85
10,162|**Total**
**2021**
**£**
510
-|
|---|---|---|
|||510|
|||(3,895)|
|||(3,895)|
|||(3,385)|
|||(3,385)
3,470|
|||85|
This page does not form part of the statutory financial statements. Page 13
Company registration number: 05315734 Charity registration number: 1111790
## NCBF
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 30 April 2022
DAVID J EVANS LTD 1 Kirton Grove Solihull West Midlands B91 3NW
## **NCBF**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6 to 10|
## **NCBF**
## **Reference and Administrative Details**
**Chairman** Duncan Joseph George STUBBS **Trustees** Kevin COOKE Barrie Christopher JOHNSON Jayne Elizabeth ALLEN Steven LEGGE Simon PLATFORD Olivia Leigh WILD Duncan Joseph George STUBBS **Secretary** Kevin COOKE **Registered Office** 6 Colehurst Croft Monkspath Solihull West Midlands B90 4XQ **Company Registration Number** 05315734 **Charity Registration Number** 1111790 **Independent Examiner** DAVID J EVANS LTD 1 Kirton Grove Solihull West Midlands B91 3NW
Page 1
## **NCBF**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 April 2022.
## **Objectives and activities**
## _**Public benefit**_
To advance the education of the public in the appreciation of band music and in particular the education and training of people in the playing of band instruments by:
a) Promoting and encouraging the performance and presentation of music, particularly ensembles b) Raising awareness of standards in music making in all its aspects c) Providing training opportunities in musicianship, including conducting,composition and arrangement and
d) Organising and promoting festivals and events at which music ensembles can perform, receive critical appraisal, encouragement and training.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the trustees of the charity on 30 January 2023 and signed on its behalf by:
## K Cooke
......................................... K Cooke (Jan 30, 2023 18:09 GMT) Kevin COOKE Company secretary and trustee
Page 2
## **NCBF**
## **Independent Examiner's Report to the trustees of NCBF ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2022.
## **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**
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 NCBF 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.
...................................... David Evans David J Evans Ltd
1 Kirton Grove Solihull West Midlands B91 3NW
30 January 2023
Page 3
## **NCBF**
## **Statement of Financial Activities for the Year Ended 30 April 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income from:**
Donations
3
Charitable activities
4
Total income
**Expenditure on:**
Charitable activities &
Governance costs
5
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
11|**Unrestricted**
**£**
10,000
18,610
28,610
(18,533)
(18,533)
10,077
10,077
85
10,162|**Restricted**
**£**
-
16,214
16,214
(16,214)
(16,214)
-
-
-
-|**Total**
**2022**
**£**
10,000
34,824
44,824
(34,747)
(34,747)
10,077
10,077
85
10,162|**Total**
**2021**
**£**
510
-|
|---|---|---|---|---|
|||||510|
|||||(3,895)|
|||||(3,895)|
|||||(3,385)|
|||||(3,385)
3,470|
|||||85|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 11.
The notes on pages 6 to 10 form an integral part of these financial statements. Page 4
## **NCBF**
## **(Registration number: 05315734) Balance Sheet as at 30 April 2022**
|**Note**
**Fixed assets**
Investments
8
**Current assets**
Cash at bank and in hand
9
**Creditors: Amounts falling due within one year**
10
**Net current assets**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
11|**2022**
**£**
1
29,199
(19,038)
10,161
10,162
10,162
10,162|**2021**
**£**
1
9,853
(9,769)|
|---|---|---|
|||84|
|||85|
|||85|
|||85|
For the financial year ending 30 April 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 4 to 10 were approved by the trustees, and authorised for issue on 30 January 2023 and signed on their behalf by:
## K Cooke
> K Cooke (Jan 30, 2023 18:09 GMT) ......................................... Kevin COOKE Company secretary and trustee
The notes on pages 6 to 10 form an integral part of these financial statements. Page 5
## **NCBF**
## **Notes to the Financial Statements for the Year Ended 30 April 2022**
## **1 Charity status**
The charity is limited by guarantee,, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is: 6 Colehurst Croft Monkspath Solihull West Midlands B90 4XQ
These financial statements were authorised for issue by the trustees on 30 January 2023.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
NCBF meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. .
Page 6
## **NCBF**
## **Notes to the Financial Statements for the Year Ended 30 April 2022**
## _**Raising funds**_
These are costs incurred in attracting voluntary income.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
## **Fixed asset investments**
Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
## **3 Income from donations**
|Capital donations|**Unrestricted**
**funds**
**General**
**£**
10,000
10,000|**Total**
**2022**
**£**
10,000
10,000|**Total**
**2021**
**£**
510|
|---|---|---|---|
||||510|
Page 7
## **NCBF**
## **Notes to the Financial Statements for the Year Ended 30 April 2022**
## **4 Income from charitable activities**
|Participation fees
Trade stand income
Ticket sales
Arts Council Funding|**Unrestricted**
**funds**
**General**
**£**
17,167
1,443
-
-
18,610|**Restricted**
**funds**
**£**
-
-
5,019
11,195
16,214|**Total**
**2022**
**£**
17,167
1,443
5,019
11,195|
|---|---|---|---|
||||34,824|
Page 8
## **NCBF**
## **Notes to the Financial Statements for the Year Ended 30 April 2022**
## **5 Expenditure on charitable activities**
|**Note**
Adjudicator fees
Volunteers
expenses
Organiser's fees
Insurance
Website
maintenance
Trade subscriptions
Business
Manager's fees
Bank charges
Venue hire
Adjudicator fees
Volunteers
expenses
Organiser's fees
Website
maintenance
Printing, postage
and stationery
Subsistence
Business
Manager's fees
Partnership
coordinator
Governance costs|**Unrestricted**
**funds**
**General**
**£**
3,307
8,647
3,000
350
700
711
1,500
102
-
-
-
-
-
-
-
-
-
216
18,533|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
-
6,827
1,005
1,693
333
600
1,298
458
666
3,334
-
16,214|**Total**
**2022**
**£**
3,307
8,647
3,000
350
700
711
1,500
102
6,827
1,005
1,693
333
600
1,298
458
666
3,334
216
34,747|**Total**
**2021**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,895|
|---|---|---|---|---|
|||||3,895|
## **6 Independent examiner's remuneration**
|**6**
**Independent examiner's remuneration**|||||
|---|---|---|---|---|
||**2022**||**2021**||
||**£**||**£**||
|Examination of the financial statements||216||353|
Page 9
## **NCBF**
## **Notes to the Financial Statements for the Year Ended 30 April 2022**
## **7 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **8 Fixed asset investments**
|Investment - NCBF title
**9**
**Cash and cash equivalents**
Cash at bank
**10 Creditors: amounts falling due within one year**
Other creditors
Accruals
**11 Funds**
**Balance at 1**
**May 2021**
**£**
**Incoming**
**resources**
**£**
**Unrestricted funds**
General
85
28,610
**Restricted funds**
-
16,214
**Total funds**
85
44,824|**2022**
**£**
1
**2022**
**£**
29,199
**2022**
**£**
13,782
5,256
19,038
**Resources**
**expended**
**£**
(18,533)
(16,214)
(34,747)|**2021**
**£**
1|
|---|---|---|
|||**2021**
**£**
9,853|
|||**2021**
**£**
-
9,769|
|||9,769|
|||**Balance at 30**
**April 2022**
**£**
10,162
-|
|||10,162|
## **12 Analysis of net assets between funds**
|**12 Analysis of net assets between funds**||||
|---|---|---|---|
|Fixed asset investments
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
1
10,161
-
10,162|**Restricted**
**funds**
**£**
-
19,038
(19,038)
-|**Total funds**
**at 30 April**
**2022**
**£**
1
29,199
(19,038)|
||||10,162|
Page 10
## **NCBF**
## **Statement of Financial Activities by fund for the Year Ended 30 April 2022**
## **Unrestricted Funds**
||**Total**|**Total**|
|---|---|---|
||**Unrestricted**|**Unrestricted**|
||**Funds**|**Funds**|
||**2022**|**2021**|
||**£**|**£**|
|**Income and Endowments from:**|||
|Donations|10,000|510|
|Charitable activities|18,610|-|
|Total income|28,610|510|
|**Expenditure on:**|||
|Charitable activities|(18,533)|(3,895)|
|Total expenditure|(18,533)|(3,895)|
|Net income/(expenditure)|10,077|(3,385)|
|Net movement in funds|10,077|(3,385)|
|**Reconciliation of funds**|||
|Total funds brought forward|85|3,470|
|Total funds carried forward|10,162|85|
This page does not form part of the statutory financial statements. Page 11
## **NCBF**
## **Statement of Financial Activities by fund for the Year Ended 30 April 2022**
## **Restricted Funds**
|**Restricted Funds**|||
|---|---|---|
|**Income and Endowments from:**
Charitable activities
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net income/(expenditure)
**Reconciliation of funds**
Total funds carried forward|**Total**
**Restricted**
**Funds**
**2022**
**£**
16,214
16,214
(16,214)
(16,214)
-
-|**Total**
**Restricted**
**Funds**
**2021**
**£**
-|
|||-|
|||-|
|||-|
|||-|
|||-|
This page does not form part of the statutory financial statements. Page 12
## **NCBF**
## **Detailed Statement of Financial Activities for the Year Ended 30 April 2022**
|**Income and Endowments from:**
Donations (analysed below)
Charitable activities (analysed below)
Total income
**Expenditure on:**
Charitable activities (analysed below)
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2022**
**£**
10,000
34,824
44,824
(34,747)
(34,747)
10,077
10,077
85
10,162|**Total**
**2021**
**£**
510
-|
|---|---|---|
|||510|
|||(3,895)|
|||(3,895)|
|||(3,385)|
|||(3,385)
3,470|
|||85|
This page does not form part of the statutory financial statements. Page 13