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|q|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||**Trustees' Annual Report for**||||||**the period**|||||| |||**From**||Period start date|||||**To**|Period end date|||||| |||||Day
01|Month
04||Year
2022|||Day
31|Month
03|||Year
2023|| |Section A||Reference and administration details|||||||||||||| |||**Charity name**||||||||Headrock Dog Rescue UK|||||| |||**Other names charity is known by**|||||||||||||| ||||||||||||||||| |||**Registered charity number (if any)**||||1170663|||||||||| ||||||||||||||||| |||**Charity's principal address**||||10 Sharnford Close|||||||||| |||||||Backworth|||||||||| |||||||Newcastle upon Tyne|||||||||| |||||||**Postcode**||||||**NE27 0JY**|||| ||||||||||||||||| |**Names o**
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**f the charity trustees who manage the charity**||||||||||||||| ||**Trustee name**||**Office (if any)**|||||**Dates**|**acted if n**|**ot for whole year**|||**Name of person (or body) entitled to appoint trustee (if**
**any)**||| ||Derek Hall||Chair||||||||||Any Trustee||| ||Victoria Hall||Treasurer||||||||||||| ||Jane Key||||||||||||||| ||Verity Poole||||||||||||||| ||Lee Mangnall||||||||||||||| ||Ben Mangnall||||||||||||||| ||Paula Mangnall||||||||||||||| ||||||||||||||||| ||||||||||||||||| ||||||||||||||||| ||||||||||||||||| ||||||||||||||||| ||||||||||||||||| ||||||||||||||||| ||||||||||||||||| ||||||||||||||||| ||||||||||||||||| ||||||||||||||||| ||||||||||||||||| ||||||||||||||||| ||**Names of the trustees for the charity, if any, (for example, any custodian trustees)**||||||||||||||| ||**Name**|||||||**Dates acted **||**if not for whole year**|||||| ||||||||||||||||| ||||||||||||||||| ||||||||||||||||| > March **2012** 1 **TAR** |**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**|**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**|**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**| |---|---|---| |||| |||| |||| |||| |**Name of chief executive or names of senio**|**r staff members (Optional information)**|| |||| |**Section B Structure, governance and management**
**Description of the charity’s trusts**
Type of governing document
(eg. trust deed, constitution)
Constitution
How the charity is constituted
(eg. trust, association, company)
Association
Trustee selection methods
(eg. appointed by, elected by)
Appointed by other 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.
The Chair and Treasurer of the Charity are related – siblings.
Victoria Hall is also a Trustee for the Shiremoor Treat and is Company
Secretary for Prosper Learning Trust.
Any decisions are made with other Trustees in accordance with the Grant Making Policy. Any expenditure over £100 is
approved by all Trustees.
Three new Trustees are related.||| ## **Section C Objectives and activities** For the benefit of the public to relieve the suffering of dogs in need of care and attention and to promote humane behaviour towards them by providing appropriate care, protection, **Summary of the objects of the charity set out in its** treatment and security for those which are in need of care and **governing document** attention by reason of sickness, maltreatment, poor circumstances or ill usage, in particular but not exclusively in Thailand. > March **2012** 2 **TAR** During this year the charity has provided grants for dog centres to enable them to carry out neutering programmes and rescue dogs from dangerous situations. Due to changes in circumstances a lot of fundraising was put on hold, however monthly donations and online fundraising continued. The Headrock Dogs (Thailand) website https://www.headrockdogs.org/news-stories and Facebook pages document numerous cases where funds we have provided, have alleviated the suffering of dogs and enabled the local Thai community to benefit from caring for their animals. Expenditure documents are also shown on the website to demonstrate that funds have been spent carefully. K9Aid and Cuddly have continued to raise money for the charity and Headrock Dogs (Thailand) are working with Compassion Sans Borders to sterilise Temple, Street and Beach Dogs. Plans for new Trustees to recommence fundraising are in progress. **Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)** |**Additional details of objectives and activities (Optional information)**|**Additional details of objectives and activities (Optional information)**|**Additional details of objectives and activities (Optional information)**| |---|---|---| |||Grants are provided in accordance with the Headrock Dogs Grantmaking Policy. Grants are applied for by email and granted| |||when specific needs are documented. Each project must meet the objectives set out in our government document.| |||Volunteers run the website and social media accounts which feature fundraising campaigns.| |You**may**|**choose**to include further statements, where|| |relevant,|about:|| |●|policy on grantmaking;|| |●|policy programme related investment;|| |●|contribution made by volunteers.|| > March **2012** 3 **TAR** ## Section D Achievements and performance Alongside the general running and expansion of the Headrock Dogs centre in Thailand, the collaborative work we have done to **Summary of the main achievements of the charity** fundraise with K9Aid and Cuddly has enabled the centre to continue to thrive. The partnership with Compassion Sans **during the year** Frontiers has also enabled them to ensure as many dogs as possible in temples, on the streets or on the beach are neutered and fully vaccinated. We have promoted animal welfare through campaigns on social media and with our support and funding dogs have been rescued and treated for injuries from car accidents, poisonings, cases of cruelty and illnesses like cancer, mange and parvo. > March **2012** 4 **TAR** ## **Section E Financial review** **----- Start of picture text -----**
Headrock Dog Rescue does not currently hold reserves. This is because its income levels are currently only sufficient to
Brief statement of the charity’s policy on reserves provide day to day support for Headrock Dogs Thailand.
Details of any funds materially in deficit None
Further financial review details (Optional information)
Fundraising through Facebook, K9Aid and Cuddly campaigns raise a great deal of our funds through the Paypal system.
You may choose to include additional information,
Sponsorships from individuals are now our other principle income streams.
where relevant about:
Grants made to Headrock Dogs Thailand have funded a wide range of projects detailed above and on the website, which
● the charity’s principal sources of funds
relieve the suffering of dogs and promote humane behaviour towards them.
(including any fundraising);
● how expenditure has supported the key
objectives of the charity;
● investment policy and objectives including
any ethical investment policy adopted.
Section F Other optional information
Section G Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
V Hall
Victoria Hall
Full name(s) Derek Hall
Position (eg Secretary, Chair, etc) Chair Treasurer
Date
21/01/24
**----- End of picture text -----**
> March **2012** 5 **TAR** 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 2023 DAVID J EVANS LTD Radcliffe House Blenheim Court Warwick Road Solihull B91 2AA ## **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 12| ## **NCBF** ## **Reference and Administrative Details** Duncan Joseph George STUBBS **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 Radcliffe House Blenheim Court Warwick Road Solihull B91 2AA 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 2023. ## **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 26 January 2024 and signed on its behalf by: ......................................... Kevin Cooke Kevin Kevin Cooke (Jan 26, 2024 14:10 GMT) 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 2023. ## **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 Radcliffe House Blenheim Court Warwick Road Solihull B91 2AA 26 January 2024 Page 3 ## **NCBF** ## **Statement of Financial Activities for the Year Ended 30 April 2023 (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 (expenditure)/income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
13|**Unrestricted**
**£**
10,000
26,166
36,166
(39,080)
(39,080)
(2,914)
(2,914)
10,162
7,248|**Restricted**
**£**
-
9,010
9,010
(9,010)
(9,010)
-
-
-
-|**Total**
**2023**
**£**
10,000
35,176
45,176
(48,090)
(48,090)
(2,914)
(2,914)
10,162
7,248|**Total**
**2022**
**£**
10,000
34,824| |---|---|---|---|---| |||||44,824| |||||(34,747)| |||||(34,747)| |||||10,077| |||||10,077
85| |||||10,162| All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 13. The notes on pages 6 to 12 form an integral part of these financial statements. Page 4 ## **NCBF** ## **(Registration number: 05315734) Balance Sheet as at 30 April 2023** |**Note**
**Fixed assets**
Tangible assets
8
Investments
9
**Current assets**
Debtors
10
Cash at bank and in hand
11
**Creditors: Amounts falling due within one year**
12
**Net current assets**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
13|**2023**
**£**
1,000
1
1,001
727
30,272
30,999
(24,752)
6,247
7,248
7,248
7,248|**2022**
**£**
-
1| |---|---|---| |||1| |||-
29,199| |||29,199
(19,038)| |||10,161| |||10,162| |||10,162| |||10,162| For the financial year ending 30 April 2023 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 12 were approved by the trustees, and authorised for issue on 26 January 2024 and signed on their behalf by: ......................................... Kevin Cooke Kevin Kevin Cooke (Jan 26, 2024 14:10 GMT) COOKE Company secretary and trustee The notes on pages 6 to 12 form an integral part of these financial statements. Page 5 ## **NCBF** ## **Notes to the Financial Statements for the Year Ended 30 April 2023** ## **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 26 January 2024. ## **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 2023** ## _**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. ## **Support costs** Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ## **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. ## **Tangible fixed assets** Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. ## **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: ## **Asset class** Equipment **Depreciation method and rate** Straight line, 25% ## **Fixed asset investments** Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Page 7 ## **NCBF** ## **Notes to the Financial Statements for the Year Ended 30 April 2023** ## **Trade debtors** Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables. ## **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**
**2023**
**£**
10,000
10,000|**Total**
**2022**
**£**
10,000| |---|---|---|---| ||||10,000| ## **4 Income from charitable activities** |Appeals and donations
Ticket sales
Participation fees
Trade stand income
Income - Play days
Interest on cash deposits
Ticket sales
Arts Council Funding|**Unrestricted**
**funds**
**General**
**£**
440
5,837
16,224
3,279
355
31
-
-
26,166|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
9,010
9,010|**Total**
**2023**
**£**
440
5,837
16,224
3,279
355
31
-
9,010
35,176|**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 2023** ## **5 Expenditure on charitable activities** |**Note**
Venue hire
Adjudicator fees
Volunteers
expenses
Play day expenses
Organiser's fees
Insurance
Website
maintenance
Printing, postage
and stationery
Trade subscriptions
Business
Manager's fees
Partnership
Coordinator
expenses
Bank charges
Depreciation of
equipment
Venue hire
Adjudicator fees
Volunteers
expenses
Organiser's fees
Website
maintenance
Printing, postage
and stationery
Subsistence
Business
Manager's fees
Partnership
coordinator
ACE - At home
ACE - Bursaries
Allocated support
costs
Governance costs|**Unrestricted**
**funds**
**General**
**£**
8,528
5,004
11,113
395
6,000
290
706
1,660
515
3,000
204
75
374
-
-
-
-
-
-
-
-
-
-
-
1,000
216
39,080|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
500
900
-
-
1,000
5,000
1,310
300
-
-
9,010|**Total**
**2023**
**£**
8,528
5,004
11,113
395
6,000
290
706
1,660
515
3,000
204
75
374
-
-
-
500
900
-
-
1,000
5,000
1,310
300
1,000
216
48,090|**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| Page 9 ## **NCBF** ## **Notes to the Financial Statements for the Year Ended 30 April 2023** ## **6 Independent examiner's remuneration** Examination of the financial statements |**2023**||**2022**|| |---|---|---|---| |**£**||**£**|| ||216||216| Page 10 ## **NCBF** ## **Notes to the Financial Statements for the Year Ended 30 April 2023** ## **7 Taxation** The charity is a registered charity and is therefore exempt from taxation. ## **8 Tangible fixed assets** |**Cost**
At 1 May 2022
Additions
At 30 April 2023
**Depreciation**
At 1 May 2022
Charge for the year
At 30 April 2023
**Net book value**
At 30 April 2023
At 30 April 2022
**9**
**Fixed asset investments**
Investment - NCBF title
**10 Debtors**
Prepayments
**11 Cash and cash equivalents**
Cash at bank
**12 Creditors: amounts falling due within one year**||**Furniture and**
**equipment**
**£**
1,446
1,374
2,820
1,446
374
1,820
1,000
-
**2023**
**£**
1
**2023**
**£**
30,272|**Furniture and**
**equipment**
**£**
1,446
1,374
2,820
1,446
374
1,820
1,000
-
**2023**
**£**
1
**2023**
**£**
30,272|**Total**
**£**
1,446
1,374
2,820
1,446
374
1,820
1,000
-
**2022**
**£**
1| |---|---|---|---|---| |||2,820||| |||1,446
374||| |||1,820||| |||1,000||| |||-||| |||**2023**
**£**
1
**2023**
**£**
30,272||| |||||**2023**
**£**
727| |||||**2022**
**£**
29,199| |||||| Page 11 ## **NCBF** ## **Notes to the Financial Statements for the Year Ended 30 April 2023** |Other creditors
Accruals
**13 Funds**
**Balance at 1**
**May 2022**
**£**
**Unrestricted funds**
General
10,162
**Restricted funds**
-
**Total funds**
10,162
**14 Analysis of net assets between funds**
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets|**Incoming**
**resources**
**£**
29,503
9,010
38,513
**Unrestricted**
**funds**
**General**
**£**
1,000
1
991
-
1,992|**2023**
**£**
24,752
-
24,752
**Resources**
**expended**
**£**
(32,417)
(9,010)
(41,427)
**Restricted**
**funds**
**£**
-
-
30,008
(24,752)
5,256|**2022**
**£**
13,782
5,256| |---|---|---|---| ||||19,038| ||||**Balance at 30**
**April 2023**
**£**
7,248
-| ||||7,248| ||||**Total funds**
**at 30 April**
**2023**
**£**
1,000
1
30,999
(24,752)| ||||7,248| Page 12 ## **NCBF** ## **Statement of Financial Activities by fund for the Year Ended 30 April 2023** ## **Unrestricted Funds** ||**Total**|**Total**| |---|---|---| ||**Unrestricted**|**Unrestricted**| ||**Funds**|**Funds**| ||**2023**|**2022**| ||**£**|**£**| |**Income and Endowments from:**||| |Donations|10,000|10,000| |Charitable activities|26,166|18,610| |Total income|36,166|28,610| |**Expenditure on:**||| |Charitable activities|(39,080)|(18,533)| |Total expenditure|(39,080)|(18,533)| |Net (expenditure)/income|(2,914)|10,077| |Net movement in funds|(2,914)|10,077| |**Reconciliation of funds**||| |Total funds brought forward|10,162|85| |Total funds carried forward|7,248|10,162| This page does not form part of the statutory financial statements. Page 13 ## **NCBF** ## **Statement of Financial Activities by fund for the Year Ended 30 April 2023** ## **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**
**2023**
**£**
9,010
9,010
(9,010)
(9,010)
-
-|**Total**
**Restricted**
**Funds**
**2022**
**£**
16,214| |||16,214| |||(16,214)| |||(16,214)| |||-| |||-| This page does not form part of the statutory financial statements. Page 14 ## **NCBF** ## **Detailed Statement of Financial Activities for the Year Ended 30 April 2023** |**Income and Endowments from:**
Donations (analysed below)
Charitable activities (analysed below)
Total income
**Expenditure on:**
Charitable activities (analysed below)
Total expenditure
Net (expenditure)/income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2023**
**£**
10,000
35,176
45,176
(48,090)
(48,090)
(2,914)
(2,914)
10,162
7,248|**Total**
**2022**
**£**
10,000
34,824| |---|---|---| |||44,824| |||(34,747)| |||(34,747)| |||10,077| |||10,077
85| |||10,162| This page does not form part of the statutory financial statements. Page 15 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 2023 DAVID J EVANS LTD Radcliffe House Blenheim Court Warwick Road Solihull B91 2AA ## **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 12| ## **NCBF** ## **Reference and Administrative Details** Duncan Joseph George STUBBS **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 Radcliffe House Blenheim Court Warwick Road Solihull B91 2AA 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 2023. ## **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 26 January 2024 and signed on its behalf by: ......................................... Kevin Cooke Kevin Kevin Cooke (Jan 26, 2024 14:10 GMT) 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 2023. ## **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 Radcliffe House Blenheim Court Warwick Road Solihull B91 2AA 26 January 2024 Page 3 ## **NCBF** ## **Statement of Financial Activities for the Year Ended 30 April 2023 (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 (expenditure)/income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
13|**Unrestricted**
**£**
10,000
26,166
36,166
(39,080)
(39,080)
(2,914)
(2,914)
10,162
7,248|**Restricted**
**£**
-
9,010
9,010
(9,010)
(9,010)
-
-
-
-|**Total**
**2023**
**£**
10,000
35,176
45,176
(48,090)
(48,090)
(2,914)
(2,914)
10,162
7,248|**Total**
**2022**
**£**
10,000
34,824| |---|---|---|---|---| |||||44,824| |||||(34,747)| |||||(34,747)| |||||10,077| |||||10,077
85| |||||10,162| All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 13. The notes on pages 6 to 12 form an integral part of these financial statements. Page 4 ## **NCBF** ## **(Registration number: 05315734) Balance Sheet as at 30 April 2023** |**Note**
**Fixed assets**
Tangible assets
8
Investments
9
**Current assets**
Debtors
10
Cash at bank and in hand
11
**Creditors: Amounts falling due within one year**
12
**Net current assets**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
13|**2023**
**£**
1,000
1
1,001
727
30,272
30,999
(24,752)
6,247
7,248
7,248
7,248|**2022**
**£**
-
1| |---|---|---| |||1| |||-
29,199| |||29,199
(19,038)| |||10,161| |||10,162| |||10,162| |||10,162| For the financial year ending 30 April 2023 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 12 were approved by the trustees, and authorised for issue on 26 January 2024 and signed on their behalf by: ......................................... Kevin Cooke Kevin Kevin Cooke (Jan 26, 2024 14:10 GMT) COOKE Company secretary and trustee The notes on pages 6 to 12 form an integral part of these financial statements. Page 5 ## **NCBF** ## **Notes to the Financial Statements for the Year Ended 30 April 2023** ## **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 26 January 2024. ## **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 2023** ## _**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. ## **Support costs** Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ## **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. ## **Tangible fixed assets** Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. ## **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: ## **Asset class** Equipment **Depreciation method and rate** Straight line, 25% ## **Fixed asset investments** Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Page 7 ## **NCBF** ## **Notes to the Financial Statements for the Year Ended 30 April 2023** ## **Trade debtors** Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables. ## **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**
**2023**
**£**
10,000
10,000|**Total**
**2022**
**£**
10,000| |---|---|---|---| ||||10,000| ## **4 Income from charitable activities** |Appeals and donations
Ticket sales
Participation fees
Trade stand income
Income - Play days
Interest on cash deposits
Ticket sales
Arts Council Funding|**Unrestricted**
**funds**
**General**
**£**
440
5,837
16,224
3,279
355
31
-
-
26,166|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
9,010
9,010|**Total**
**2023**
**£**
440
5,837
16,224
3,279
355
31
-
9,010
35,176|**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 2023** ## **5 Expenditure on charitable activities** |**Note**
Venue hire
Adjudicator fees
Volunteers
expenses
Play day expenses
Organiser's fees
Insurance
Website
maintenance
Printing, postage
and stationery
Trade subscriptions
Business
Manager's fees
Partnership
Coordinator
expenses
Bank charges
Depreciation of
equipment
Venue hire
Adjudicator fees
Volunteers
expenses
Organiser's fees
Website
maintenance
Printing, postage
and stationery
Subsistence
Business
Manager's fees
Partnership
coordinator
ACE - At home
ACE - Bursaries
Allocated support
costs
Governance costs|**Unrestricted**
**funds**
**General**
**£**
8,528
5,004
11,113
395
6,000
290
706
1,660
515
3,000
204
75
374
-
-
-
-
-
-
-
-
-
-
-
1,000
216
39,080|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
500
900
-
-
1,000
5,000
1,310
300
-
-
9,010|**Total**
**2023**
**£**
8,528
5,004
11,113
395
6,000
290
706
1,660
515
3,000
204
75
374
-
-
-
500
900
-
-
1,000
5,000
1,310
300
1,000
216
48,090|**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| Page 9 ## **NCBF** ## **Notes to the Financial Statements for the Year Ended 30 April 2023** ## **6 Independent examiner's remuneration** Examination of the financial statements |**2023**||**2022**|| |---|---|---|---| |**£**||**£**|| ||216||216| Page 10 ## **NCBF** ## **Notes to the Financial Statements for the Year Ended 30 April 2023** ## **7 Taxation** The charity is a registered charity and is therefore exempt from taxation. ## **8 Tangible fixed assets** |**Cost**
At 1 May 2022
Additions
At 30 April 2023
**Depreciation**
At 1 May 2022
Charge for the year
At 30 April 2023
**Net book value**
At 30 April 2023
At 30 April 2022
**9**
**Fixed asset investments**
Investment - NCBF title
**10 Debtors**
Prepayments
**11 Cash and cash equivalents**
Cash at bank
**12 Creditors: amounts falling due within one year**||**Furniture and**
**equipment**
**£**
1,446
1,374
2,820
1,446
374
1,820
1,000
-
**2023**
**£**
1
**2023**
**£**
30,272|**Furniture and**
**equipment**
**£**
1,446
1,374
2,820
1,446
374
1,820
1,000
-
**2023**
**£**
1
**2023**
**£**
30,272|**Total**
**£**
1,446
1,374
2,820
1,446
374
1,820
1,000
-
**2022**
**£**
1| |---|---|---|---|---| |||2,820||| |||1,446
374||| |||1,820||| |||1,000||| |||-||| |||**2023**
**£**
1
**2023**
**£**
30,272||| |||||**2023**
**£**
727| |||||**2022**
**£**
29,199| |||||| Page 11 ## **NCBF** ## **Notes to the Financial Statements for the Year Ended 30 April 2023** |Other creditors
Accruals
**13 Funds**
**Balance at 1**
**May 2022**
**£**
**Unrestricted funds**
General
10,162
**Restricted funds**
-
**Total funds**
10,162
**14 Analysis of net assets between funds**
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets|**Incoming**
**resources**
**£**
29,503
9,010
38,513
**Unrestricted**
**funds**
**General**
**£**
1,000
1
991
-
1,992|**2023**
**£**
24,752
-
24,752
**Resources**
**expended**
**£**
(32,417)
(9,010)
(41,427)
**Restricted**
**funds**
**£**
-
-
30,008
(24,752)
5,256|**2022**
**£**
13,782
5,256| |---|---|---|---| ||||19,038| ||||**Balance at 30**
**April 2023**
**£**
7,248
-| ||||7,248| ||||**Total funds**
**at 30 April**
**2023**
**£**
1,000
1
30,999
(24,752)| ||||7,248| Page 12 ## **NCBF** ## **Statement of Financial Activities by fund for the Year Ended 30 April 2023** ## **Unrestricted Funds** ||**Total**|**Total**| |---|---|---| ||**Unrestricted**|**Unrestricted**| ||**Funds**|**Funds**| ||**2023**|**2022**| ||**£**|**£**| |**Income and Endowments from:**||| |Donations|10,000|10,000| |Charitable activities|26,166|18,610| |Total income|36,166|28,610| |**Expenditure on:**||| |Charitable activities|(39,080)|(18,533)| |Total expenditure|(39,080)|(18,533)| |Net (expenditure)/income|(2,914)|10,077| |Net movement in funds|(2,914)|10,077| |**Reconciliation of funds**||| |Total funds brought forward|10,162|85| |Total funds carried forward|7,248|10,162| This page does not form part of the statutory financial statements. Page 13 ## **NCBF** ## **Statement of Financial Activities by fund for the Year Ended 30 April 2023** ## **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**
**2023**
**£**
9,010
9,010
(9,010)
(9,010)
-
-|**Total**
**Restricted**
**Funds**
**2022**
**£**
16,214| |||16,214| |||(16,214)| |||(16,214)| |||-| |||-| This page does not form part of the statutory financial statements. Page 14 ## **NCBF** ## **Detailed Statement of Financial Activities for the Year Ended 30 April 2023** |**Income and Endowments from:**
Donations (analysed below)
Charitable activities (analysed below)
Total income
**Expenditure on:**
Charitable activities (analysed below)
Total expenditure
Net (expenditure)/income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2023**
**£**
10,000
35,176
45,176
(48,090)
(48,090)
(2,914)
(2,914)
10,162
7,248|**Total**
**2022**
**£**
10,000
34,824| |---|---|---| |||44,824| |||(34,747)| |||(34,747)| |||10,077| |||10,077
85| |||10,162| This page does not form part of the statutory financial statements. Page 15