Registered number: 5576907
Charity numbers: 1112032 & SCO51568
SAMLING INSTITUTE FOR YOUNG ARTISTS
(A charitable company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Armstrongwatson.
Accountants, Business & Financial Advisers

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
CONTENTS
Page
Reference and administrative details of the charty. its Trustees and advisers
Trustees. report
Independent examiner's report
Statement of financial activities
2-11
12
13
Balance sheet
14-15
Notes to the financial statements
16-28

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
Sir D R Bell, Chairman
C R Robson, Treasurer (resigned 13 January 2025)
A D Trapp MBE
J A Pennie
A Macnaughton, Treasurer
R D Tyler
G A Evans-Thomas (appointed 7 June 2024)
Company registered
number
5576907
Charity registered
numbers
1112032 and SC051568
Registered office
Community Centre
Gilesgate
Hexham
Northumberland
NE46 3NP
Patron
Sir Thomas Allen CBE
Artistic and Executive
Director
Karon Wright MBE
Independent examiner
Armstrong Watson LLP
Chartered Accountants
One Strawberry Lane
Newcastle upon Tyne
NE14BX
Bankers
National Westminster Bank plc
Newcaslie City Branch
16 Northumbedand Street
Newcastle upon Tyne
NE17EL
Website
www.samling.org.uk
Page 1

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report together with the financial statements of the charity for the 1 April 2024 to 31
March 2025.
The report serves the purposes of both a trustees. report and a directors. report under company law. The
trustees confirm that the report and financial statements of the charitable company comply with the current
statutory requirements, the requirements of the charitable company's governing document and the provisions of
the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1
January 2019).
Objectives and activities
a. Policies and objectives
The aims of Samling Institute for Young Arb'sts are..
a} To educate, develop, improve, encourage and promote generally the appreciation of the art and science of
music (both vocal and instrumental), the spoken and written word and the visual arts in all their aspects, by the
presentation of public Con￿rtS, masterdasses, recitals, exhibitions and by such other ways as the charity by its
trustees shall determine from time to time.,
b) To provide coaching and general financial assistance for talented young individuals selected by the trustees to
further their knowledge, skills and expertise in all matters connected with music (both vocal and instrumental),
the spoken and written word and the visual arts in all their aspects-
c} To provide for and assist in the provision of exhibitions, lectures, classes and demonstrations for members of
the general public to further and increase their knowledge, understanding and appreciation of all matters
connected with music (both vocal and instrumental), the spoken and written word and the visual arts in all their
aspects.
In setting the objectives for the year and planning the charity's activities, the trustees have considered the
Charity Commission's guidan￿ on public benefit. The charity relies largely on grants and donations, but also
partly on income from ticket sales and its own fundraising activities to cover its operating costs.
In setting the level of ticket prices, the trustees give careful consideration to the ac￿ssIbl11ty of the events to
those on low incomes and in difficult financial times. It should also be noted that the charity is working to address
lack of opportunity for young people growing up in the North East of England. In establishing a ￿ntre of
excellence through Samling Academy it is targeting, in particular, state schools across the region. It is identifying
pupils with the talent and potential to study music and perhaps go on to become professional musicians and who
might othemise not be given the opportunity.
The main areas of activity during the year included Samling Institute's two core activities.. Samling Artist
Programme for early career classical singers and pianists and Samling Academy for singers aged 14-21 who are
either growing up in the North East or who have chosen to come to study at one the region's universities,
alongside our work in state schools in particular through our Samling Futures initiative.
These activities are described more fully in the 'Achievements and performan￿, section below.
Page 2

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance
a. Main achievements of the charity
Over the past year we have continued to offer unrivalled opportunities to young musicians nationally and
internationally through our Samling Artist Programme's intensive masterclass weeks for early-career singers and
pianists. Through our Academy we have nurtured 30 singers aged 14-21 in the North East of England and
Borders enabling them to take their singing to the next level and we have introduced hundreds of students in
state secondary schools across the region to dassical singing through Samling Futures visits and through our
growing Samling Singing Schools programme.
Beyond these core activities, we have supported young singers in developing their careers and taking the next
steps in their education. We have worked, for instance, with the Glasshouse Intemational Centre for Music to
secure engagements for Samling Artists with Royal Northem Sinfonia
Alexandra Achillea Pouta made her
Sage One and BBC Proms debut in a concert of music inspired by fantasy and Charlotte Bowden and Jessica
Cale appeared in the 2024125 season opener in a complete perf0mlan￿ of Felix Mendelssohn's A Midsummer
Night's Dream.
Every year Samling Academy Singers are gaining pla￿S and scholarships at the UK'S top conservatoires and
this year was no exception. At both undergraduate and postgraduate level five have been awarded places at
Royal College of Music, Royal Conservatoire of Scotland and Guildhall Sch¢)ol of Music and Drama.
We welcomed a former Samling Academy Singer, George Evans-Thomas, to our board of trustees. He brings
fresh perspectives as someone who has eXperIen￿d our work first hand and insights from the next generation
of song and opera aUdien￿S.
We were also delighted that our founding Artistic and Executive Director, Karon Wright, re￿iVed an MBE in this
year's King's New Year Honours in recognition of her outstanding contribution to music through Samling Institute.
Through the generous support of the trusts and foundations and individuals who value our work we have never
charged tuition fees for any of our programmes from the beginning nearly 30 years ago - talent, potential and
dedication are the only criteria for participation- and this also extends to our work with schools.
Samling Artist Programme
24 November- 1 December 2024
Led by soprano Barbara Frittoli, pianist Caroline Dowdle and actor James Gamon, with staff pianist Samling
Artist Jo Ramadan
Samling Artists: sopranos Andrea Manuel and Beatriz Volante, mezz(Fsoprano Ellen Pearson, tenors
Sebastian Hill and Euan McDonald. baritone Hector Bloggs and pianists Pierre-Nicolas Colombat and Gracie
Francis.
2- 9 March 2025
Led by baritone Christopher Purves. pianist Simon Lepper and actor James Gamon, with staff pianist Samling
Artist Ella O'Neill.
Samling Artists: soprano Jessica Lawley mezztrsopranos Angelina Dotlin-Barlow and Lea Shaw, counter-tenor
Matthias Daehling, baritone Charles Cunliffe, bass Joshua Mccullough and pianists George Ireland and Harry
Rylan￿.
Page 3

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance (continued)
Samling Artist Programme addresses the challenges that singers and collaborative pianists face as they move
from the formal structure of music college to being a freelance musician. We offer support, advice, performance
opportunities and paid engagements to develop their teaching and career. Their journey with us begins with an
intensive residential masterclass week, led by world-dass singers, pianists, conductors and actors, which many
previous participants have described as 'life-changing'. On completion of the course 'Samling Artists, become
part of a global family of over 420 artists from 48 countries, including this year for the first time a singer from the
Philippines. We have also worked with those who recommend arts'sts to us for audition to widen diversity and the
impact of this has been visible in both of this yearfs cohorts.
We welcomed new leaders to the programme - Italian soprano Barbara Frittoli and baritone Christopher
Purves. During the two residencies they worked in depth with the singers on their choice of song and opera
repertoire in solo masterclasses throughout the week offering the participants a complementary range of
perspectives. An informal concert partway through the week allowed the leaders to assess how the young artists
perform in front of an audience. Students from local state high schools were invited and were introduced to a
varied and engaging range of live classical music repertoire. We also provided free tickets for members of
Samling Academy to attend the public masterclass and at both events, these young people were able to meet
the artists and leaders.
We frequently hear from our Samling Artists about the impact of the programme. Just a few months after his
week with us, Charles Cunliffe was asked to jump in to sing the title role in Le nozze di Figaro at Glyndeboume.
He told us. My approach to leaming this role was profoundly shaped by my week in Scotland, particularly in
understanding the importance of waiting for a genuine intention before delivering a line and resisting the urge to
'demonstrate' an emotion in an inauthentic way. l ended up having such an incredible experience.
Samling Artist Showcase: 'Musing in Solitude.. Thursday 7 November 2024. Wigmore Hall
With Samling Artists soprano Jessica Cale, mezztrsoprano Beth Moxon, tenor Dafydd Jones, bass Jamie
Woollard and pianists Jonathan Ware and Jong Sun Woo.
This year's Samling Artist Showcase took its theme from lines by William Wordsworth and reflected on how time
spent alone gives us fresh perspectives 'On man, on nature, and on human life,. The programme included the
world premiere of 'Onwards' by Lewis Murphy and Laura Attridge and for the first time, our showcase
programme included a song by a Samling Artist- 'Constellations' by Yshani Perinpanayagam. Our Showcase is
a significant part of the ongoing support that we provide to Samling Artists, and for Beth Moxon and Jamie
Woollard this event marked their solo recital debuts at Wigmore Hall.
Samling and Song
Samling and Song provides young Samling Artist singer and pianist duos with mentored and funded residencies
in partnership with The Hugo Burge Foundation to develop and promote innovative art-song programmes.
Mezzo-soprano Shakira Tsindos and pianist Lana Bode took up their Samling and Song residency in September
to work on a multi-media exploration of modern love. Shakira said, 'It allowed us the dedicated time without life's
distractions to focus on 'Love Indeed, and produce something very special.. We cannot wait to show the worfd
what we have created and thank Samling for the opportunity to do so.
On 11 November, Kieran Rayner and Gamal Khamis, the first recipients of a Samling and Song residency gave
the first perfomance of their interactive concert 'What IP. at the Royal Over-seas League and are now planning
further performances.
Page 4

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance (continued)
Samling Academy
Summer Project 2024 'Lost and Found.. 15 June - 12 Juty 2024. with a performance at Sage Two. The
Glasshouse, 12 July
4-6 October and 1 ￿20 October 2024 with a perfonnance at Sage Two. The Glasshouse. 20 October
March 2025 Samling Academy Opera. Dido and Aeneas. auditions and music calls
In North East England and the Borders, we address a critical lack of provision by making solo classical singing
available to young people who live or study in the region through our Academy. We introduce them to the art
form,. we identify those with the potential to succeed, and we help them grow and develop as singers. This is
supported by our outreach programmes in state secondary schools in the region, which introduce students to
classical singing and feed into Samling Academy, giving young people opportunities that they would never
othemise have had.
Samling Academy draws on the alumni and leaders of the Samling Artist Programme and fills a vital gap in
provision in a region with no music college or resident opera company. As the programme follows the academic
year, Academy Singers worked towards a semi-staged perfO￿an￿ of words and music directed by Samling
Artists Miranda Wright and music director Leo Nicholson through late spring and into summer 2024.
Then in October, following auditions earlier in the year, 30 young people from schools and universities in the
North East received six days of intensive training in solo classical singing and wider performance skills, ending
with a concert at The Glasshouse. The singers worked on solo repertoire in small group masterclasses of mixed
age and ability led by the Academy's music director Caroline Dowdle, soprano Joan Rodgers CBE and Samling
Artists vocal teacher Miranda Wright, singers Katherine Aitken and Julien Van Mellaerts and pianists James
Baillieu, Jo Ramadan, lan Tindale and Jonathan Ware. Samling Artist pianists Marianna Abrahamyan,
Francesca Lauri, Ella O'Neill, Daniel Silcock and Jong Sun Woo supported the vocal leaders by accompanying
classes. Shakespearean actor James Gamon and choreographer Mandy Demetriou worked with the cohort on
wider stagecraft skills and movement.
'Samling Academy has been the single most transformative thing I've been involved with when it comes to my
singing. In temis of exposing me to this style of singing and the standard Samling Academy produces. nothing
comes close to it. My first Samling Academy weekend was unlike anything else I d been part of. I d never seen a
group of people who loved and thought about singing in so much detail and it just ignited something in me that's
eventually led to me choosing classical singing as my career Choi￿1.
Former Samling Academy Singer Ben Ryan. now studying at Royal College of Music
Samling Academy Opera
In March 2025 we began auditions and music calls for a fully staged production of Dido and Aeneas with
Dunedin Consort and their music director John Butt. The rehearsals were led by Samling Artist Miranda Wright
who directed the production, introducing a cast of 18 Academy Singers to baroque opera.
Work in Schools
Our outreach work in state secondary schools in North East England has three objectives:
To introduce young people who have never heard dassical singing to the artform
To spread best practice in teaching healthy vocal technique to developing voices
To provide a pathway for talented young singers to apply for Samling Academy
We do this through two strands of work. all of which is provided at no cost to the schools.
Page 5

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance (continued)
Samling Futures
Monday 10 February- Friday 14 February
Sundertand, Newcastle, Hexham, Pmdhoe. Gosforth and Ponteland
Over five days, we delivered workshops to students from eight schools across the North East, introducing 250
young people to classical singing and the opportunities offered by Samling Academy. These were led by Samling
Artists mezz(Fsoprano Kamilla Dunstan, baritone Dominic Sedgwick and pianist Francesca Lauri, and a team of
seven Samling Academy Singers. Through masterclasses with the Academy Singers and soloists from the
schools and group singing activities, Kamilla, Dominic and Fran￿sca demonstrated the techniques and skills
that are needed to sing classically. The Samling Artists answered questions about their careers as professional
musicians and gave a short perforrnan￿.
'It was fantastic to have Samling here and to have the opportunity for QEHS and HMS vocal and choir students
to hear classical and operatic singing. They were able to relate the techniques they heard about in the Samling
workshop to those that they leam in vocal lessons in school.,
Laura Tindall, Head of Music. Queen Elizabeth High School. Hexham
The success of this programme can be seen in the fact that of the intake for Samling Academy 2025126 over a
third of the singers come from ￿hoolS where we have held Samling Futures workshops.
Samling Singing Schools
King Edward Vl School, Morpeth. December 2024- March 2025
Through this new programme, introduced in 2024, we are creating a ne￿Ork of 'singing schools, across the
North East to be centres of best practice in teaching classical singing. Each school joining the programme
receives an intensive period of coaching, led by vocal teacher Samling Artist Miranda Wright {Vocal Professor at
Royal College of Music). The coaching is divided between work with the full school choir, solo singers and the
school music staff. This gives all singers in the school the opportunity to learn good vocal technique- something
rarely taught in school choirs - and gives teachers the skills to continue supporting this beyond the introductory
phase of the project. This coaching period ends with an informal public showcase event, reinforcing the work and
allowing the schools to showcase their ongoing commitment to singing to their wider community.
'I'd like to express how wonderful our Samling Schools involvement has been so far. It has felt like an enormous
privilege for both students and staff to receive such expert and sensitive classical singing tuition and professional
development. The sensitive handling of the very drfferent soloists made them feel safe and comfortable, while
also being helpful to the students and the opportunity for everyone to perfomp with a professional piano
accompanist was another privilege. Above all it was an incredible opportunity for a large group of teenagers to
perform some classical repertoire and hear their peers doing the same. All the soloists have absolutely loved
being part of the project.,
Heather Harrison. Music Teacher. King Edward Vl School. Morpeth
In October 2024, we ran three preliminary sessions at St Leonard's School in Durham. However, the school was
undergoing huge disruption due to the RAAC crisis and subsequent rebuilding and it was decided to pause their
participation in the project until they are in a better position to benefit. We also held follow-up visits in May 2024
and March 2025 at Egglesdiffe School to give continued support to their solo singers.
Page 6

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance (continued)
b. Future plans
Our last Academy Opera production was in the summer of 2018 and, although we had planned a production of
Mansfield Park by Jonathan Dove two years later, it had to be Can￿lled ￿lce due to the Covid pandemic. The
implications of this were far reaching and we decided to focus from 2022 on building a new cohort of Academy
Singers in the intervening years who were able to take on the demands of a full-scale opera production. This
summer, Samling Academy Opera staged Dido and Aeneas and a companion ple￿ by Monteverdi with the
Dunedin Consort and their director John Butt was the first opera to be presented in Sunderland's new concert
hall at The Fire Station. Directed by Miranda Wright, it demonstrated just what young people are capable of when
you invest in them.
The most common feedback we re￿1ve about our work across the board is that it is transformational and
changes lives. We look fomard now to welcoming a new cohort of young people to our Academy in October and
to our annual Showcase at Wigmore Hall before preparing the way for another successful year supporting
musical exploration and discovery in 2026, our thirtieth anniversary year.
.1 can't quite put into words how amazing the experience was. I leamed that I can give myself permission to be an
artist and an inte￿reter of music. I have believed in myself and achieved things I didn't previously think I was
capable of. l also leamed so much from spending time listening to others - sharing in their work was such a
privilege,. Samling Artist Jessica Lawley
.1 am so lucky to be a part of Samling Academy, where I've had the opportunity to leam from not only from the
incredible tutors but also from fellow singers, each bringing their own talents and perspectives. The supportive
and inspiring environment motivates me both as a singer and a person and creates the most special atmosphere
that encourages me to leam and do my best., Samling Academy Singer Arielle Loewinger
'Samling as a whole is such an important and vital training programme for anyone wanting to pursue a career
within the Arts as a singer orpianist. Not only that. it inspires the next generation from all walks of life and opens
up a whole new sound world to those who have never been exposed to classical music or simply thought it
wasn't for them'samling Artist Kamilla Dunstan
Financial review
a. Going concern
After making appropriate enquines, the trustees have a reasonable expectation that the charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concern basis in prepanng the financial statements. Further details regarding the adoption of the going
con￿rn basis can be found in the accounting policies.
Page 7

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
b. Reserves policy
The nature of Samling Institute's activities require that planning happens at least years ahead, in line with
classical music scheduling. This allows the charity to secure course leaders who have busy international
schedules, along with key personnel, venues and partners.
Because of this, it is the policy of the charity to maintain unrestricted funds not committed, designated or
invested in tangible fixed assets (the free reserves) of 12 months total expenditure. Trustees regard these
reserves as both prudent and ne￿Ssary. They sustain on-going working capital requirements and help meet the
commitments of the extended planning cyde.
Samling Institute has, over the past year, expanded its charitable outreach work in state schools. These reserves
gave the charity the confidence to undertake this development work alongside its core programmes. This
programme will grow to involve more schools and give many more young people the opportunity to engage with
the art form.
The free reserves at 31 March 2025 were £378,359 (2024= £287,432), which is higher than the trustees, target of
£336,000, due to the very generous support of The Barbour Foundation in November 2024. This undemrote the
Samling Academy Opera which took pla￿ in July 2025 (which adds significantly to the charity's annual
expenditure) and secures further activities in 2025126, working towards the charity's thirtieth anniversary in 2026.
Samling Institute re￿iVeS no statutory or regular funding and does not have an endowment. This means that it is
even more critical that the charity retains the reserves target so that it can continue all of its work uninterrupted in
the event of a significant or unexpected drop of income.
c. Investment policy
The memorandum of association permits the charity to deposit or invest funds in the same manner as permitted
by the Trustee Act 2000.
Having regard to the charity's liquidity requirements and reserves policy, the trustees currently operate a policy of
keeping available funds in interest-bearing deposit accounts.
Page 8

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
d. Principal funding
The principal fijnding sources of the charity during the yearwere grants and donations.
The trustees wish to acknowledge the support of the following funders during the year and those who wish to
remain anonymous.
The Barbour Foundation
Sir James Knott Trust
Finn Family Fund
Three Monkies Trust
The Idlewild Trust
The W A Handley Trust
The Fidelio Charitable Trust
Sir Tom Cowie Charitable Trust
K Dugdale
UBS DAF Dr Antony David Trapp MBE
The Shears Foundation
The Henfrey Charitable Trust
The Amar-Franses & Foster Jenkins Trust
The Scops Arts Trust
The John Horseman Trust
The Hugo Burge Foundation
The Joicey Trust
RBC Brewin Dolphin Community Grant
P Holden
The financial outcome is net income on the unrestricted income fund of £93,85312024.' net income £38,093).
Page 9

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management
a. Constitution
Samling Institute for Young Artists is a company limited by guarantee, not having a share capital and is
registered with the Charity Commission in England and Wales and the Office of the Scottish Charity Regulator. It
is governed by its memorandum and articles of association and in the event of the charity being wound up, the
maximum liability of each member is £10.
b. Methods of appointment or election of trustees
The trustees are directors for the purposes of company law and are elected by and from the membership at
general meetings. The directors may also appoint additional directors, but any such appointment must be
confirmed by the members at the next annual general meeting. At each annual general meeting, one third of the
directors must retire from office and those retiring by rotation are eligible for reappointment. The number of
directors must not be less than three and the directors appoint one of their number to chair their meetings.
c. Organisational structure
The charity is managed by the trustees, who meet approximately four times a year. Two trustees, or a third of the
number of trustees (whichever is the greater), are needed for a quorum. The trustees who have served during
the year are set out on page 1. The day-ttrday operations of the charity are managed by the Artistic and
Executive Director.
d. Policies adopted for the induction and training of trustees
The charity arranges for new trustees to understand the remit of the charity through seeing, first hand, activities
and projects. After this induction, the chairman invites the individual to join the board. The training of trustees is
dealt with according to individual need.
e. Related party relationships
The charity's wholly-owned trading subsidiary, The Samling Arts Trading Company Limited has been dormant
Sin￿ 1 April 2004.
f. Risk management
The trustees have overall responsibility for risk management. The Chairman and Treasurer oversee the pro￿sS,
monitoring its scope and effectiveness. Day to day responsibility for risk management is taken by the Artistic and
Executive Director and procedures are reviewed annually. Risk is discussed during trustee meetings and with
staff on a regular basis.
The major risks to the charity are identified in a register and reviewed regularly. Each risk is assessed for
likelihood of occurren￿, cOnsequen￿S and impact. Mitigating actions are identified and the subsequent retained
risks to the charity are measured. Risk review dates are also indicated. Financial risks are monitored and
reviewed using the Charity Commission's 'lntemal Financial Controls for Charities Checklist"
The charity's staff carry out individual risk assessments for each of its projects and events in consultation with
project participants and other SoUr￿S (for example, legal) where necessary.
Page 10

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management (continued)
Statement of trustees. responsibilities
The trustees (who are also the directors of the charity for the purposes of company law) are responsible for
preparing the trustees, report and the financial statements in accordan￿ with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally AC￿pted Accounting Practice}.
Company law requires the trustees to prepare financial statements for each financial year. Under company law,
the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view
of the state of affairs of the charity and of its incoming resources and application of resources, including its
income and expenditure, for that period. In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP (FRS 102).,
make judgements and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that the
charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and
enable them to ensure that the financial statements comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
Approved by order of the members of the board of trustees and signed on their behalf by..
David Bell (Nov 4, 2025 13..16..34 GMT)
Sir D R Bell
Chairman
Date: 30 October 2025
Page11

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent examiner's report to the trustees of Samling Institute for Young Artists I'the
charbty.)
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March
2025.
Responsibilities and basis of report
As the trustees of the charity (and its directors for the purposes of company law} you are responsible for the
preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment
(Scotland) Act 2005 ('the 2005 Act'}, the Charities Accounts (Scotland) Regulations 2006 (as amended) {'the
2006 Accounts Regulations,) and the Companies Act 2006 ('the 2006 Act,). You are satisfied that the accounts
of the charity are not required by charity or company law to be audited and have chosen instead to have an
independent examination.
Having satisfied myself that the accounts of the charity 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 the charity's accounts
carried out under section 44(1){c} of the 2005 Act and section 145 of the Charities Act 2011 {'the 2011 Act,). In
carrying out my examination I have followed the requirements of Regulation 11 of the 2006 Accounts
Regulations and the Directions given by the Charity Commission under section 145{5)(b) of the 2011 Act.
Independent examiner's statement
Since the charity is required by company law to prepare its accounts on an accruals basis and is registered as a
charity in Scotland your examiner must be a member of a body listed in Regulation 1112) of the 2006 Accounts
Regulations. I can confirm that l am qualified to undertake the examination because l am a registered member
of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confim that no matters have come to my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act and
Regulation 4 of the 2006 Accounts Regulab'ons" or
the accounts do not accord with those records and with the accounting requirements of Regulation 8 of
the 2006 Accounts Regulations., or
the accounts do not comply wth 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
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 lapplicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 10211.
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.
This report is made solely to the charity's trustees in accordance with Part 4 of the Charities (Accounts and
Reports) Regulations 2008 and Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. My work
has been undertaken so that I might state to the charity's trustees those matters l am required to state to them in
an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not
accept or assume responsibility to anyone other than the charity and the charity's trustees for my work or for this
report.
Signed..
D R Gold BA FCA
Dated: 30 October 2025
Amistrong Watson LLP
Chartered Accountants
One Strawberry Lane
Newcastle upon Tyne
NE14BX
LLP
Page 12

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
funds
2025
Restricted
funds
2025
Total
funds
2025
Total
funds
2024
Note
Income from:
Donations
224.781
9,000
11.680
131.147
45,633
355.928
54,633
11.680
297,003
56,076
3,562
Charitable activities
Investment income
Total income
245.461
176.780
422.241
356,641
Expenditure on:
Raising funds
Charitable activities
20.669
130,939
20.669
315,621
19,574
287,059
184,682
Total expenditure
151,608
184,682
336,290
306,633
Net incomel(expenditure)
93.853
(7.902)
85.951
50,008
Net movement in funds
93.853
(7.902)
85.951
50,008
Reconciliation of funds..
Total funds brought forward
Net movement in funds
383.961
93,853
46.244
17,902)
430.205
85,951
380, 197
50,008
Total funds carried forward
477,814
38,342
516,156
430,205
The notes on pages 16 to 28 fom part of these financial statements.
Page 13

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
REGISTERED NUMBER: 5576907
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Note
Fixed assets
Tangible assets
Investments
1.191
1,531
12
1.193
1,533
Current assets
Debtors
13
26,403
502.851
32,520
428, 251
Cash at bank and in hand
529,254
460,771
Creditors.. amounts falling due within one
year
14
{14,291)
(32,099)
Net current assets
514.963
428, 672
Total net assets
516,156
430,205
Page 14

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
REGISTERED NUMBER: 5576907
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
2025
2024
Note
Charity funds
Restricted funds
Unrestricted funds=
15
38,342
46,244
Designated funds
General funds
15
98.264
379,550
94,996
288,965
15
Total unrestricted fijnds
15
477.814
383,961
Total funds
516,156
430,205
The charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small companies regime.
The financial statements were approved and authorised for issue by the trustees and signed on their behalf by..
A Macnaughton Audrey Macnaughton INov4, 2025 10:10:55GMTI
Treasurer
Date: 30 October 2025
The notes on pages 16 to 28 form part of these financial statements.
Page 15

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
General infomiation
The charity is a company limited by guarantee and has no share capital. In the event of it being wound up,
the maximum liability of each member is £10.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP {FRS 102)
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Samling Institute for Young Artists meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless othemise
stated in the relevant accounting policy.
2.2 Going concern
The charity has reviewed its cash flow forecasts and there is a reasonable expectation that it has
adequate reSoUr￿S to continue in operational existen￿ for at least the next ￿e1ve months and on
this basis the charity is considered to be a going COn￿rn.
2.3 Income
All income is recognised On￿ the charity has entitlement to the income, it is probable that the income
will be received and the amount of income receivable can be measured reliably.
Grants and donations are included in the statement of financial activities on a receivable basis. The
balance of income re￿iVed for specific purposes but not expended during the period is shown in the
relevant funds on the balance sheet. Where income is received in advan￿ of entitlement of re￿ipt,
its recognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received, the income is accrued.
On re￿ipt, donated ServI￿S are recognised on the basis of the value of the gift to the charity which
is the amount it would have been willing to pay to obtain services or facilities of equivalent economic
benefit on the open market., a corresponding amount is then recognised in expenditure in the period
of receipt.
Income from charitable activities indudes concert income, fees from participants and project partner
contributions and is recognised when receivable.
Investment income being interest is induded when receivable.
Page 16

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (continued)
2A Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned be￿een those activities on the basis of staff time
spent on each activity.
Expenditure on raising funds comprises the costs incurred towards obtaining voluntary income from
grants and donations, together with expenditure on fundraising activities.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cosL After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
induded in the measurement of cosL
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives,
Depreciation is provided on the following bases=
Furnitures, fittings and
equipment
Paintings
4 years straight line
not depreciated
2.6 Investments
Investments in subsidiaries are valued at cost less provision for impairment.
The charity has taken advantage of the exemption provided by the Statement of Recommended
Practice not to prepare group accounts on the grounds that the results of the subsidiary undertaking
are not material to the group.
2.7 Cash at bank and in hand
Cash at bank indudes a current account, business reserve account and liquidity manager 95 day
account.
Page 17

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (continued)
2.8 Liabilities and provisions
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be ests'mated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the
amount it has re￿iVed as advanced payments for the goods or ServI￿S it must provide.
2.9 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the ex￿ptIOn of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.10 Pensions
The charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the charity to the fund in respect of the year.
2.11 Fund accounting
General fijnds are unrestricted funds which are available for use at the discretion of the trustees in
furtherance of the general objectives of the charity and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Page 18

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations
Unrestricted Restricted
funds
funds
2025
2025
Total
funds
2025
Total
funds
2024
Grants
The Barbour Foundation
100,000
30,000
100,000
30,000
25,000
20,000
15,000
10,000
10,000
10,000
7,500
5,000
5,000
4,000
3,500
3,000
2,500
2,000
1.450
1,000
20,000
30,000
25,000
The Shears Foundation
Sir James Knott Trust
25,000
20,000
The Henfrey Charitable Trust
UBS DAF Dr Antony David Trapp MBE
Finn Family Fund
The Amar-Franses & Foster-Jenkins Trust
15.000
10,000
10,000
10,000
7,500
10,000
10,000
10,000
7,500
Three Monkies Trust
The Scops Arts Trust
The John Horseman Trust
The W A Handley Trust
The Hugo Burge Foundation
The Idlewild Trust
The Fidelio Charitable Trust
Anonymous
The Joicey Trust
Sir Tom Cowie Charitable Trust
RBC Brewin Dolphin Community Grant
The Foyle Foundation
Garfield Weston Foundation
Esmee Fairbairn Foundation
5,000
5.000
4,000
3,500
3,000
2,500
3,000
2,500
2,000
1,450
1,000
25,000
15,000
7,500
4,000
3,000
3,000
Marchmont Makers Foundation
The D'oyly Carte Charitable Trust
The Thistle Trust
Community Foundation - Geoffrey and Ann
Purves Fund
500
158,000
96,950
254,950
176.000
Donations
P Holden
K Dugdale
Other
Membership income
Mr & Mrs Bateman
Anonymous
25,000
25,000
14,022
2,759
25,000
50,000
25,000
21,219
2,759
2.000
45,000
25,000
26,520
2,483
2.000
20,000
7,197
2,000
224,781
131,147
355,928
297,003
Page 19

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitable activities
Unrestricted Restricted
funds
funds
2025
2025
Total
funds
2025
Total
funds
2024
cOn￿rt income
Administrative contributions
9,000
9,000
3.433
8,786
4,590
7,500
15,000
20,200
3,433
Corporate sponsorship
Project partner contributions
In kind support from venues
18,000
24,200
18,000
24,200
9,000
45,633
54,633
56,076
Investment income
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Interest on cash deposits
11,680
11.680
3,562
Page 20

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on raising funds
Fundraising costs
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Office costs
Wages and salaries
Social security costs
Pension costs
3.454
15,644
1,057
469
3,454
15.644
1,057
469
2, 794
15,187
1,009
465
Depreciation
45
45
119
20,669
20,669
19,574
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted Restricted
funds
funds
2025
2025
Total
2025
Total
2024
Charitable activities
130,939
184,682
315,621
287,059
Total 2024
131,011
156, 048
287,059
Anatysis of expenditure by activities
Support
costs
2025
Total
funds
2025
Total
funds
2024
Direct costs
2025
Charitable activities
174.698
140.923
315,621
287,059
Page 21

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expenditure by activities (continued)
Analysis of direct costs
Total
funds
2025
Total
funds
2024
Samling Artist Programme
Samling Academy, Samling Futures and Singing Schools
Public and fundraising con￿rtS
Samling and Song
71,380
87,182
11,932
4.204
62, 894
71,103
11,860
7, 863
174,698
7 53. 720
Anatysis of support costs
Total
funds
2025
Total
funds
2024
Staff costs
111.263
295
22,495
6,648
222
107,961
775
18,194
6,144
265
Depreciation
Office costs
Audit and accountancy
Trustees, meeting expenses
140,923
733.339
Governance costs included within support costs total £20,219 (2024." £19,040). They comprise:
£6,648 for the preparation and examination of the statutory financial statements (2024: £6,144).
£222 (2024.. £265) in respect of trustee meeting expenses.
£10,700 (2024.. £10,383) staff costs.
£2,649 {2024.' £2,248> office costs and depreciation.
Independent examiner's remuneration
2025
2024
Fees payable to the charity's independent examiner for the independent
examination of the charity's annual accounts
Fees payable to the charity's independent examiner in respect of:
Accountancy services
1,800
4.704
4,344
Page 22

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
10. Staff costs
2025
2024
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
117,530
7.377
3,526
114,100
7,030
3,492
128,433
124.622
The average number of persons employed by the charity during the year was as follows..
2025
No.
2024
No.
Project development and support. fundraising and administration
The number of employees whose employee benefits (excluding employer pension costs) ex￿eded
£60,000 was..
2025
No.
2024
No.
In the band £60,001- £70,000
The charity considers its key management personnel comprise of the trustees, the Artistic and Executive
Director and a Marketing Manager. The total employment costs of the key management personnel were
£107,419 {2024. £115,861).
Page 23

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
11. Tangible fixed assets
Furniture.
fittings and
equipment
Cost
At 1 April 2024
14.050
At 31 March 2025
14,050
Depreciation
At 1 April 2024
Charge for the year
12.519
340
At 31 March 2025
12.859
Net book value
At 31 March 2025
1,191
At 31 March 2024
1,531
12. Investments
Investments
in
subsidiary
companies
Cost or valuation
At 1 April 2024
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
The historical cost of this investment as at 31 March 2025 was £2.
Page 24

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Principal subsidiaries
The following was a subsidiary undertaking of the charity:
Name
Registered office or principal Class of
place of business
shares
Holding
The Samling Arts Trading Company Limited United Kingdom
2£1
ordinary
shares
The financial results of the subsidiary for the year were..
Name
Net assets
The Samling Arts Trading Company Limited
13. Debtors
2025
2024
Prepayments
Accrued income
6.380
20,023
6,229
26,291
26,403
32.520
14.
Creditors: Amounts falling due within one year
2025
2024
Amounts owed to group undertakings
other taxation and social security
Other creditors
Accruals and deferred grant income
3.350
815
3,186
791
10.124
28, 120
14,291
32,099
Page 25

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
15. Statement of funds
Statement of funds - current year
Balance at
31 March
2025
Balance at 1
April 2024
Income Expenditure
Unrestricted funds
Designated funds
Joan Frances Coull Fund
94.996
3.268
98.264
General funds
General funds
288,965
242,193
(151,608
379,550
Total Unrestricted funds
383.961
245.461
{151.608)
477.814
Restricted funds
Samling Academy, Samling Futures and
Singing Schools
Samling Artist Programme
Samling Opera
Samling and Song
21,695
84,955
87.825
(92,857)
(87,825)
13,793
24,549
24,549
4.000
{4.000)
46.244
176.780
{184,682)
38.342
Total of funds
430,205
422.241
(336.290)
516,156
In 2016117 a legacy of £94,996 was received from the estate of the late Joan Frances Coull. This was set
aside by Trustees as a designated fund to support future projects and accrues interest each year.
Page 26

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
15. Statement of funds (continued)
Statement of funds - prior year
Balance at
31 March
2024
Balan￿ at
1 April 2023
Income Expenditure
Unrestricted funds
Designated funds
Joan Frances Coull Fund
94,996
94,996
General funds
General funds
250, 872
188,678
(150,585)
288,965
Total Unrestricted funds
345, 868
188,678
(150, 585)
383,961
Restricted funds
Samling Academy, Samling Futures and
Singing Schools
Samling Artist Programme
Samling Opera
Samling and Song
9, 780
114,631
47,232
(102, 716)
(47,232)
21,695
24,549
24,549
6, 100
(6, 100)
34,329
167,963
(156,048)
46,244
Total of funds
380, 197
356, 641
(306, 633)
430,205
Page 27

SAMLING INSTITUTE FOR YOUNG ARTISTS
{A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16. Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted Restricted
funds
funds
2025
2025
Total
funds
2025
Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
1,191
1.191
490,912
(14,291)
38,342
529.254
(14,291)
Total
477,814
38,342
516,156
Anatysis of net assets between funds - prior year
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Tangible fixed assets
Fixed asset investments
1,531
1,531
Current assets
394, 527
(12, 099)
66, 244
(20, 000)
460,771
(32,099)
Creditors due within one year
Total
383,961
46,244
430, 205
17. Related party transactions
No trustees, or any person related or connected by business to them, re￿iVed any remuneration from
the charity during the year.
During the year, one trustee was reimbursed expenses totalling £153 {2024'. £nil) in relation to travel
costs for attending trustee meetings.
There were no transactions with The Samling Arts Trading Company Limited during the year. The loan
account balan￿ is disdosed in note 14 to the financial statements.
Page 28