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2023-03-31-accounts

The UK Association for Music Education – Music Mark

UNAUDITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

for the year ended

31 March 2023

Company Registration No 6134823

Charity Registration No 1118542

The UK Association for Music Education – Music Mark

REFERENCE AND ADMINISTRATIVE INFORMATION

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Company Name The UK Association for Music Education – Music
Mark
Registered Company Number 6134823
Registered Charity Number 1118542
Registered Office Southgate Chambers
37-39 Southgate Street
Winchester
SO23 9EH
Board of Trustees James Dickinson (Chair)
Peter Bolton (Treasurer)
Emma Archer - co-opted July 2022
Emma Calvert
Yogesh Dattani
Martin Fautley - Resigned April 2023
Jan Ford
Davis Little - Resigned November 2022
Jennifer Gilbert
Clair McColl - Elected October 2022
Thom Meredith
Gemma Price - Elected October 2022
Peter Smalley
Champions Kadiatu Kanneh-Mason
Faz Shah
Company Secretary and Chief Executive Bridget Whyte
Independent Examiner James Cross
For and on behalf of
Moore Kingston Smith LLP
9 Appold Street
London
EC2A 2AP
Bankers CAF Bank Limited
25 Kings Hill Avenue, Kings Hill,
West Malling,
Kent ME19 4JQ
Solicitors Bates Wells & Braithwaite LLP
2-6 Cannon Street,
London EC4M 6YH
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The UK Association for Music Education – Music Mark

TRUSTEES’ REPORT

For the year ended 31 March 2023

TRUSTEES’ ANNUAL REPORT

The Trustees (who are also directors for the purposes of company law) present their report and the financial statements of the UK Association for Music Education – Music Mark (the “Charity” or “Music Mark”) for the year ended 31 March 2023. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities”, to be compliant with Financial Reporting Standard (FRS) 102.

Reference and administrative information set out on page 2 forms part of this report. The financial statements have been prepared in accordance with the accounting policies set out on pages 16-17 and comply with the applicable law, the Memorandum and Articles of Association and the requirements of the Charities SORP (FRS 102).

OBJECTIVES AND ACTIVITIES

Charitable Objects

As stated in its Memorandum of Articles and Association, Music Mark’s charitable objects are to advance the education of the public in the art of music.

Music Mark is a membership organisation for local authority and independent Music Services, for other music education organisations, their teaching and support teams, their partners and their schools. We advocate on behalf of those members meaning that we ‘speak and act in support of music as a subject, and we promote best practice’. We strive to ensure that all stakeholders understand the value and life-changing potential of music for all children and young people.

Music Mark is also a subject association. Subject associations speak for their subject communities; they are able to undertake research into their members’ concerns and to reflect these back to policy makers. A subject association is never only one lone voice but instead is the collective voice of their subject community; working to ensure the highest quality of teaching.

Principal Activities

Music Mark’s vision is:

Accessible and excellent musical learning and engagement in and out of school, for all children and young people, which inspires and enriches their lives.

It meets its charitable objects in pursuit of its vision through its mission:

Supporting, connecting and influencing in pursuit of a high quality, equitable, diverse, inclusive music education for all children and young people.

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The UK Association for Music Education – Music Mark

TRUSTEES’ REPORT

For the year ended 31 March 2023

A updated set of four strategic priorities together with an underpinning set of statements linked to internal development for 2023 to 2026 were published in March 2023

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We will provide an engaging, rigorous and diverse programme of training and professional
development. Training will include topics such as leadership, fundraising, good governance and
marketing. Professional Development opportunities will include peer-to-peer mentoring,
Support professional coaching and conferences for practitioners and leaders. We will challenge
established ways of working to employ new and innovative ways of delivering training, ensuring
our support is structured in a way that is truly useful for multiple organisation types in the
sector.
At a national level we will strengthen our existing partnerships as well as build and implement
new partnerships within and beyond the music and education sectors. We will also advocate for
the importance of partnerships at a local and regional level though a UK-wide campaign which
Partnerships promotes and champions the value of partnership working, supporting our members to develop
fruitful and productive partnership through our toolkits and resources. We will use partnerships
with others to ensure children and young people across the UK, including from areas of
particularly low cultural engagement, have access to a quality music education.
We will continue to advocate at a local, regional and national level for the importance of music
education and will develop and deliver relevant, needs driven, campaigns ourselves and with
partners. We will, in partnership, continue to collate resources and provide support and role
Advocacy modelling to the wider sector around governance, workforce, participation and programming.
We will maintain our role in helping to shape policy by bringing insights from the sector to the
right people in government and arms-length bodies across the UK, and highlight activity from
across the UK on the international stage.
We will commission and champion high quality research and its outcomes, making a digestible
and navigable library of evidence available to the sector, in particular filling gaps in current
sector knowledge. We aim to support the sector to increase their data literacy, carry out their
Insights and Impact
own research and make data-driven decisions. We will also evaluate our impact as a
membership organisation on the organisations and individuals we support as well as the impact
of our work on the children and young people who access music education in the UK.
In order to deliver our strategic priorities there are also things we plan to do internally to
increase the rigor and sustainability of the organisation and to put us in the optimal position to
realise our goals. This includes our plans to:
• review and augment our Advisory Committee to be more representative of the sector and create
The UK Association additional consultative groups.
for Music Education - • continue to regularly and meaningfully consult our members.
Music Mark • create a National Youth Council for Music Education to influence our priorities.
• build capacity within the organisation to support the delivery of this plan and diversify the staff
team.
• work to become more financially resilient as a result of diversifying our income streams
through fundraising.
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The UK Association for Music Education – Music Mark

TRUSTEES’ REPORT

For the year ended 31 March 2023

Public Benefit

The Trustees have referred to the guidance offered by the Charity Commission in reviewing aims and objectives and in planning activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives and they ensure that these activities are carried out for the public benefit by delivering services that are valued by members and enable those with responsibility in the sector to develop and adopt best practice.

ACHIEVEMENTS AND PERFORMANCE

As the sector came out of the Pandemic in 2022/23 membership numbers and their engagement in events and training – most of which has remained online - has continued to be strong although there has been some drop-off in attendance at virtual activities as members return to working/teaching face-to-face and have more limited time to connect online.

20 years after the original publication of A Common Approach, April 2022 saw the release of an updated, expanded online version of this instrumental and vocal curriculum.

In 2022 the annual conference was delivered as a series of events across the country and online in an attempt to reach more members linked to the theme of Equity, Diversity, and Inclusion (following the launch of a campaign – Talk into Action – in December 2021). Overall, there were slightly more people who attended than in previous years and evidence that a good number of them had not attended a Music Mark conference before. Feedback from delegates who did attend was generally positive however the increased costs of a series was not matched by enough paying delegates. In addition, the online element of the conference series did not engage delegates as much as hoped and has raised the question of whether to continue to provide a hybrid experience based on the costs to do so.

The 2022/23 financial year saw ongoing investment by Arts Council England (ACE) in the training, events and support Music Mark provided to the sector. In May 2022, following significant consultation of the membership, staff, advisory and trustee boards. Music Mark submitted an application to Arts Council England to become an Investment Principles Support Organisation (from April 2023 to March 2026), with confirmation that the application had been successful in November 2022.

Music Mark continued to champion music education at a policy level through regular conversations with the Department for Education (England), ACE, the Welsh Local Government Association (coordinating the National Music Service for Wales), and the Music Education Partnership Group (Scotland). Partnerships have continued with national bodies such as the Printed Music License Limited (PMLL) and the ABRSM.

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The UK Association for Music Education – Music Mark

TRUSTEES’ REPORT

For the year ended 31 March 2023

The 2022/23 financial year saw some significant staff changes within the organization. Rachel Shirley (Membership and Events Coordinator) left in April 2022 and was replaced in June, by Yusef Sacoor on a fixed term contract until March 2023. Admin Assistant, Matthew Crisp had his contract extended until March 2023. Rosie Lowe (Membership & Events Manager) returned from maternity leave in the summer, and Fi Simpson (Marketing and Comms Manager) left Music Mark and was replaced by Naomi Smith. With significant funding confirmed from Arts Council England in November 2022, a new staff structure was agreed by the Trustees and additional staffing recruitment began in February 2023.

Various consultants continued to support the Music Mark staff team including Gary Griffiths, Carmel Cardona and Zoe Coakley.

In 2022/23 the staff team together with Gary Griffiths and the Equity, Diversity and Inclusion lead on the Board – Yogesh Dattani – worked through the Music Masters I’M IN process. This process was a guided set of discussions around ten areas of the work of the company linked to diversity and inclusion. The rich conversation has already resulted in a number of changes to various elements of Music Mark’s work including its recruitment process and how training and events are programmed and run.

Going concern

The financial statements have been prepared under the going concern basis. The trustees have reviewed the financial outlook for the next 12 months. The charity has healthy reserves and stable membership income and thus the trustees consider that the charity is a going concern

FINANCIAL REVIEW

Music Mark recorded a deficit of income over expenditure for the year totalling £136,263 compared to a deficit of £170,598 for 2021/22. This is because grant income used in this year had to be recognised as income prior to the start of this financial year.

Unrestricted income decreased this year by £4,230 to £321,345 compared to last year.

Expenditure of £207,673 against restricted funds represents £182,039 of ACE grant money used to towards a Workforce Development Programme, an Innovating Hubs for the Future Programme and an Innovation Fund which is providing funding for Music Education Hub partnership projects. The remaining £23,284 was held and used for the North West Conference and £2,350 for the South Yorkshire Conference.

Expenditure from unrestricted funding increased by £33,595 to £339,016. This rise was primarily driven by increased spending on membership support, training and education events, as well as related consultancy services used to support and run events and training. Additionally, the expansion of activities resulted in increased costs for software, travel and new team members, impacting payroll expenses.

Unrestricted reserves decreased from £201,164 to £183,493. The restricted funds carried forward of £3,623 comprises unspent ACE funds, and £2,273 designated for the North West members’ conference, both of which will be utilised in the financial year 2023/24.

Cash balances increased by £1,555 to £317,962.

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The UK Association for Music Education – Music Mark

TRUSTEES’ REPORT

For the year ended 31 March 2023

Reserves Policy

Through careful management of income and expenditure, Music Mark has built up reserves over the past years for general contingency requirements.

The Trustees have reviewed the level of free reserves (those not tied up in fixed assets, designated for a specific purpose or restricted) and consider that a level of free reserves equivalent to three months’ management and administration costs to be sufficient to ensure that the Charity could continue to meet the needs of beneficiaries and stakeholders in the event of unexpected, substantial adverse financial circumstances.

Unrestricted reserves standing at £183,493 represent 4.4 months of 2023/24 budgeted management and administration expenditure, excluding costs of delivering conferences, training and other events. This level is therefore in line with the policy.

Investment Policy

The aim of the Investment Policy is to protect the capital value of funds held and, ideally, allow them to be inflation proofed over the long-term. Given the value of funds held and the need to meet short and medium-term requirements, in an environment of low risk-free investment returns, funds are held in an interest-bearing bank deposit account. All income from investments is used for furthering the charitable objectives.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution of the Charity and the nature of the Governing Document

The Charity is a company limited by guarantee (registered number 6134823) and is governed by its Memorandum and Articles of Association (Adopted 18 May 2007, revised 7 February 2013 and 4 November 2021). The revisions made in 2021 were carried out in consultation with Music Mark’s Lawyers – Bates Wells – and presented to the Membership at the AGM for adoption. The review was carried out to ensure that the documents reflected the current work of Music Mark, updates in working practices, particularly arising from the COVID pandemic, and to ensure that they reflect current company and charity law. The Membership were provided with information of the key changes made and a special resolution was voted on at the AGM.

The Charity is registered with the Charity Commission (registered number 1118542) and does not have share capital, cannot pay dividends and must utilize all its funds to further its stated charitable objectives.

Recruitment and Appointment of Trustees

The appointment of the Board of Trustees is governed by the Charity’s constitution. Elected trustees are drawn by nomination from the Membership, with a voting process for eligible Members where there are more candidates than available posts. Elected trustees generally serve for a term of three years ending on the third AGM following election. The Board also has the option to co-opt a further six trustees by skill set to complement the elected board. Co-opted trustees serve for terms of one year which can be renewed at the discretion of the board.

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The UK Association for Music Education – Music Mark TRUSTEES’ REPORT

For the year ended 31 March 2023

Those who served during the year were:

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|||| |---|---|---| |James Dickinson|(Chair)|Co-opted member| |Peter Bolton|(Treasurer)|Co-opted Member| |Emma Archer|Co-opted Member (from July 2022)| |Emma Calvert|Elected Member| |Yogesh Dattani|(ED&I Lead)|Co-opted member| |Martin Fautley|Co-opted Member (Resigned April 2023)| |Jan Ford|Co-opted Member| |David Little|Co-opted Member (Resigned November 2022)| |Jennifer Gilbert|Elected Member| |Thom Meredith|Elected Member| |Gemma Price|Elected Member (Elected October 2022)| |Clair McColl|Elected Member (Elected October 2022)| |Peter Smalley|Elected Member|

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Induction and Training of New Trustees

All new Trustees attend an induction Trustee Board Meeting where their roles are fully explained. They receive regular information about the work of the charity, where appropriate, signposted to relevant trustee training and, in the view of the Trustees, have enough knowledge of their specific field to understand the nature of the Charity and fully comply with the Charity’s current views of its progression. Trustees may claim for reasonable expenses (as determined by an agreed policy) incurred in undertaking the Charity’s business, but they receive no remuneration or other financial benefit.

Organisational Structure and Management

According to the Charity’s constitution, the Board of Trustees must hold at least three meetings per year to take decisions about the strategic direction and running of the Charity, as guided by the Chief Executive.

Strategic and operational delivery is undertaken by the Chief Executive. Additional, specialist support is brought in by way of a number of freelance contractors and suppliers (including conference management, IT and finance).

Equality of Opportunity

Music Mark is committed to a policy of equal opportunities for all employees and to ensuring within the framework of the law that its workplaces are free from unlawful or unfair discrimination. The principles of equality are embedded within the Music Mark ethos and are consistently adhered to in all activity including recruitment (Board and staff), planning and delivering events and services, marketing and communications and within programme development.

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The UK Association for Music Education – Music Mark

TRUSTEES’ REPORT

For the year ended 31 March 2023

Risk management

The Trustees and the Chief Executive pay due care and attention to risk management and it is a standing agenda item at all Board meeting. The Chief Executive, on behalf of the Trustees, maintains an ongoing Risk Register covering all areas of financial, regulatory, business, and operational risk.

The Chief Executive is tasked to alert Trustees to new or increased risks identified in any category so that mitigating actions can be agreed and implemented as appropriate. Risk assessment of all new activities is fully undertaken by way of Trustee discussions and, where necessary, expert advice is sought and followed.

The principal risks faced by the Charity, and the actions to mitigate these risks, are considered to be:

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Risk Mitigation
Continued review and development of Membership benefits alongside
Degree of dependence on Music Service and
messaging that membership is available to all those music education
lead organisation of Music Education Hub
working in the sector across the UK and the diversifying of income
(MEH) membership income.
streams to include grants, partnerships and sponsorship.
Understanding by the staff team as to what constitutes success for a
membership organisation. Clarity of commitment to purpose, analysis of
Membership dissatisfaction with support
feedback and to action. Regular regional and peer-group consultation
services provided.
and networking events for Members to ensure understanding of the
value of membership. An annual membership survey.
Review of remuneration packages, roles and responsibilities and staff
Loss of key staff.
development opportunities.
An annual skills audit is carried out and reviewed by the Trustees with
Elected trustee body lacking in all relevant
co-option of Trustees with desired knowledge areas or skill-sets to
skills.
supplement those of elected Trustees
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Related Parties

None of the current Trustees have any beneficial interest in any contract with the Charity. Ten of the Trustees who served during the year were employed during the year by Music Services or Music Education Organisations that paid annual Membership fees. One of the Trustees is an individual Member of Music Mark.

In carrying out its objectives the Charity works in partnership with other organisations. None of these organisations is a related party within the terms of the SORP.

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The UK Association for Music Education – Music Mark

TRUSTEES’ REPORT

For the year ended 31 March 2023

Funds held on behalf of others

In the ordinary course of business, Music Mark holds and administers funds, from time to time, on behalf of groups of Music Education Organisation Members. Funds are held within Music Mark’s bank accounts but are accounted for separately (see Note 17). Disbursement of these funds is made on written agreement from the fund holder(s).

PLANS FOR THE FUTURE

Music Mark has identified three core values for 2023 to 2026:

� Useful: everything we do is relevant and useful for the individuals and organisations we support; we recognise we’re not always the expert and believe that partnership working is key

In 2023/24 Music Mark aims to increase its support for its membership of organisations and individuals, as well as the wider music education sector across the UK. Much of this support will be programmed based on feedback received from the Annual Survey and evaluation of past activities. However, a priority area will be to provide training, events and guidance for Music Education Hubs as they prepare for changes linked to the implementation, from September 2023, of the new National Plan for Music Education published in June 2022. Support for Welsh music services and the wider music education ecology in Wales will also be an important part of the charity’s work as the new Welsh National Plan is embedded.

The year will see the delivery of ongoing live and online activities including the 2023 Annual Conference which will focus on Dynamism. However, with an increase in staff as Music Mark begins a three-year funded relationship with Arts Council England, added activities will focus on creating more national partnerships, supporting schools and developing plans around research and fundraising. Plans for a national campaign linked to recruitment of instrument, vocal and classroom teachers will be launched by the end of the year.

Objectives for 2023/24

During the next year, it will remain a key objective for Music Mark to support its membership to navigate change. In England and Wales change relates to the new National Plans for Music Education as they are embedded across the country. In Northern Ireland Music Mark will continue to supply support as necessary in the establishment of a single music service. There is also a need to consider how Music Mark can further champion the importance music education in a time when increased financial pressures on families and schools across the UK is resulting in inequitable access to opportunities.

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The UK Association for Music Education – Music Mark

TRUSTEES’ REPORT

For the year ended 31 March 2023

The Board of Trustees and Chief Executive have agreed upon the following specific activities for the forthcoming year in line with the organisation’s charitable objectives:

� To run online and in person events and training for all those working in music education as leaders, teachers and support staff, including the Annual Conference (November 2023). To specifically provide support to the leaders of music education organisations as they navigate � local, regional and national changes through 1-2-1 conversations, peer mentoring, regional and national meetings and training. Develop and maintain the #CanDoMusic partnership of the three Music Subject Associations - � highlighting existing, and developing additional, resources and training opportunities for classroom teachers Continue to ensure that Music Mark and its membership are constantly considering how Music � Education sector can become more equitable, diverse and inclusive in the areas of governance, workforce, audiences and programming � Develop ways to ensure that young people’s voices are heard at a national level in music education policy and practice.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees (who are also directors of The UK Association for Music Education – Music Mark for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company, including the income and expenditure of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

� observe the methods and principles in the SORP; � make judgments and estimates that are reasonable and prudent; � state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and � prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small entities.

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The LJK Association tor Music Education - Music Mark TRIISTF.FS' RfTh)RT r4r cndcd 31 Mvth 2023 J**r> P4x¢ 11

REPORT OF THE INDEPENDENT EXAMINER TO THE MEMBERS OF THE UK ASSOCIATION FOR MUSIC EDUCATION – MUSIC MARK

Independent examiner's report to the trustees of Music Mark

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 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:

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.

James Cross

(FCA, ICAEW)

For and on behalf of Moore Kingston Smith LLP

Chartered Accountants

9 Appold Street London EC2A 2AP

Date: 17 October 2023

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The UK Association for Music Education – Music Mark

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

For the year ended 31 March 2023

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Total Total
Unrestricted Restricted Funds Unrestricted Restricted Funds
Note Funds Funds 2023 Funds Funds 2022
£ £ £ £ £ £
Income from:
Donations and legacies 2 - 63,314 63,314 - - -
Charitable activities 3 248,286 25,737 274,023 270,712 - 270,712
Other trading activities 4 70,918 30 70,948 54,810 - 54,810
Investments 5 2,141 - 2,141 53 - 53
Total income 321,345 89,081 410,426 325,575 - 325,575
Expenditure on:
Raising funds 6 15,464 - 15,464 7,489 - 7,489
Charitable activities 7 310,419 207,673 518,092 283,297 190,752 474,049
Other 8 13,133 - 13,133 14,635 - 14,635
339,016 207,673 546,689 305,421 190,752 496,173
Total expenditure
Net income/(expenditure) (17,671) (118,592) (136,263) 20,154 (190,752) (170,598)
Net movement in funds (17,671) (118,592) (136,263) 20,154 (190,752) (170,598)
Reconciliation of funds:
Total funds brought
201,164 122,215 323,379 181,010 312,967 493,977
forward
Total funds carried
183,493 3,623 187,116 201,164 122,215 323,379
forward
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All activities derive from continuing operations.

A Statement of Recognised Gains and Losses is not required as all gains and losses are included in the Statement of Financial Activities.

The notes on pages 16 to 25 form part of these financial statements

Page 14

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The UK Association for Music Education – Music Mark

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

1 ACCOUNTING POLICIES

1.1 ACCOUNTING CONVENTIONS

The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 2006 and, as a public benefit entity, also with the requirements of the Statement of Recommended Practice Accounting and Reporting by Charities under Financial Reporting Standard (FRS) 102.

The financial statements are prepared in sterling, which is the functional currency of the Charity.

Monetary amounts in these financial statements are rounded to the nearest pound.

1.2 GOING CONCERN

The financial statements have been prepared on a going concern basis.

Having carried out regular review of services and provision together with appropriate risk analysis following the pandemic relating to COVID-19 and adapted services and provision accordingly, including taking much of its provision online, the indication is that the charity will remain solvent. Trustees remain satisfied that the charity has sufficient cash flow to meet its liabilities as they fall due for at least one year from the date of approval of the financial statements.

1.3 ACCOUNTING ESTIMATES

In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements, nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

1.4 TANGIBLE FIXED ASSETS AND DEPRECIATION

Assets with a cost in excess of £500 that are intended to be of on-going use to Music Mark in carrying out its activities are capitalised as fixed assets.

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their residual value, over their expected useful lives on the following basis:

Office Equipment - 3 years on a straight-line basis

1.5 INCOME

All incoming resources are included on the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Some Music Service and corporate members’ membership fees relate to the twelve months following joining Music Mark. These fees are credited to income pro rata in accordance with the financial year.

Income received in advance of the period or the event to which it relates is shown as deferred income at the balance sheet date.

1.6 EXPENDITURE

All expenditure is accounted for on an accruals basis as the liability is incurred and has been classified under headings that aggregate all costs related to each activity.

1.7 VALUE ADDED TAX

The Charity is registered for Value Added Tax and charges and remits and recovers tax as appropriate on its income and expenditure.

1.8 TAXATION

The Charity is exempt from tax on income and gains falling within sections 472-489 of the Corporation Tax Act 2010 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

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The UK Association for Music Education – Music Mark NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2023

1.9 FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the Trustees’ discretion.

Restricted funds can only be used for prescribed purposes, within the objects of the Charity, when specified by the donor or when funds are raised for particular identified purposes. Further explanation of the nature of each fund is included in the notes to the financial statements.

1.10 STAFF AND SUPPORT COSTS

Staff costs are attributed to activities based on estimates of time spent by each member of staff on each activity. The costs of support activities, being General management and Governance as detailed in Notes 9a and 9b, are allocated to the expenditure headings that appear on the Statement of Financial Activities in proportion to the directly attributed staff costs, subject to any specific allowances specified in the terms of the use of restricted funds.

1.11 FINANCIAL INSTRUMENTS

The Charity has elected to apply the provisions of Section 11’Basic Financial instruments’ of FRS102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Basic financial liabilities, including trade and other payables that are classified as debt, are initially recognised at the transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities then, in which case, trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

1.12 CASH AND CASH EQUIVALENTS

Cash and cash equivalents include cash at banks and in hand and short-term deposits with a maturity date of three months or less.

2 INCOME - DONATIONS AND LEGACIES

Arts Council England (ACE)
Total donations and legacies		 Total
Total
Unrestricted
Restricted
Funds
Unrestricted
Restricted
Funds
Funds
Funds
2023
Funds
Funds
2022
£
£
£
£
£
£
- 63,314 63,314 - - -
- 63,314 63,314 - - -

Page 17

The UK Association for Music Education – Music Mark

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

3
Total
Total
Unrestricted
Restricted
Funds
Unrestricted
Restricted
Funds
Funds
Funds
2023
Funds
Funds
2022
Membership services:
£
£
£
£
£
£
Membership subscriptions
155,492
-
155,492 141,062
- 141,062
Annual conference fees
75,494 18,297 93,791 105,855
- 105,855
Other conference fees
3,380
-
3,380
- - -
Education services:
Training course fees
3,970 7,440 11,410 17,745
- 17,745
Services
9,950
-
9,950 6,050
- 6,050
INCOME - CHARITABLE ACTIVITIES
Total charitable activities
248,286 25,737 274,023 270,712 - 270,712
4
Total
Total
Unrestricted
Restricted
Funds
Unrestricted
Restricted
Funds
Funds
Funds
2023
Funds
Funds
2022
£
£
£
£
£
£
Advertising
46,920 30 46,950 38,810
- 38,810
Sponsorship
7,373
- 7,373 11,000
- 11,000
Services
16,625
- 16,625 5,000
- 5,000
INCOME - OTHER TRADING ACTIVITIES
Total other trading activities
70,918 30 70,948 54,810
- 54,810
5
INCOME – INVESTMENTS
Total
Total
Unrestricted
Restricted
Funds
Unrestricted
Restricted
Funds
Funds
Funds
2023
Funds
Funds
2022
£
£
£
£
£
£
Bank interest
2,141
-
2,141
53
-
53
Sponsorship includes income is received for promotional services provided for the Associated Board of the Royal Schools of
Music (ABRSM).
Total investment income
2,141
-
2,141
53
-
53

Page 18

The UK Association for Music Education – Music Mark

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

6 EXPENDITURE - RAISING FUNDS

Staff costs (direct)
Support and indirect staff costs
Total Raising funds		 Total
Total
Unrestricted
Restricted
Funds
Unrestricted
Restricted
Funds
Funds
Funds
2023
Funds
Funds
2022
£
£
£
£
£
£
7,526
-
7,526 3,718
- 3,718
7,938
-
7,938 3,771
- 3,771
15,464
- 15,464 7,489
- 7,489

Costs of raising funds represents staff time, associated support costs for identifying and applying for grant income and developing other income streams.

7 EXPENDITURE - CHARITABLE ACTIVITIES

Membership support:
Freelance and consultants
Technical support and other
Bad debts & miscellaneous
Staff costs (direct)
Support and indirect staff costs
Annual and other conferences:
Hotel and venue hire
Technical support and other
Freelance and consultants
Printing
Staff costs (direct)
Support and indirect staff costs
Training and education:
Freelance and consultants
Bad debts & miscellaneous
Technical support and other
Staff costs (direct)
Support and indirect staff costs
Total Charitable activities		 Total
Total
Unrestricted
Restricted
Funds
Unrestricted
Restricted
Funds
Funds
Funds
2023
Funds
Funds
2022
£
£
£
£
£
£
35 92,861 92,896 1,009 75,830 76,839
1,853 41,322 43,175 890 65,085 65,975
17
- 17
-
-
-
35,954 50,973 86,927 25,305 49,837 75,142
56,870
- 56,870 46,752
- 46,752
47,778 14,857 62,635 56,556
- 56,556
55,526 1,000 56,526 41,256
- 41,256
16,267 5,693 21,960 11,137
- 11,137
117 85 202
-
-
-
11,483
- 11,483 10,387
- 10,387
13,141
- 13,141 10,537
- 10,537
150 631 781 3,633
- 3,633
250
- 250
-
-
-
- 251 251 544
- 544
35,699
- 35,699 37,376
- 37,376
35,279
- 35,279 37,915
- 37,915
310,419 207,673 518,092 283,297 190,752 474,049

Page 19

The UK Association for Music Education – Music Mark

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

8
OTHER EXPENDITURE
Other trading activities:
Technical support and other
Staff costs (direct)
Support and indirect staff costs		 Total
Total
Unrestricted
Restricted
Funds
Unrestricted
Restricted
Funds
Funds
Funds
2023
Funds
Funds
2022
£
£
£
£
£
£
8,250
- 8,250 3,487 - 3,487
1,122
- 1,122 5,534
- 5,534
3,761
- 3,761 5,614
- 5,614
Total 13,133
-
13,133 14,635
- 14,635
9a
Total
Total
Unrestricted
Restricted
Funds
Unrestricted
Restricted
Funds
Funds
Funds
2023
Funds
Funds
2022
General management:
£
£
£
£
£
£
IT & general office costs
16,960
- 16,960 6,684
- 6,684
Office rent
900
- 900 1,145
- 1,145
Insurance
1,080
- 1,080 974
- 974
Consultancy & support fees
5,538
- 5,538 4,028
- 4,028
Travel and subsistence
5,656
- 5,656 4,591
- 4,591
Printing and advertising
153
- 153 171
- 171
Accountancy services
19,217
- 19,217 18,916
- 18,916
Staff costs
22,625
- 22,625 23,059
- 23,059
Staff training
2,423
- 2,423 2,536
- 2,536
Bad debts & miscellaneous
- - 300
- 300
SUPPORT COSTS – General management
Total General management 74,552
-
74,552 62,404 - 62,404
9b
SUPPORT COSTS – Governance
Governance:
Staff costs
Accounts preparation
Independent examination
Travel and meeting costs
Strategic development		 Total
Total
Unrestricted
Restricted
Funds
Unrestricted
Restricted
Funds
Funds
Funds
2023
Funds
Funds
2022
£
£
£
£
£
£
12,356
- 12,356 11,154
-
11,154
3,084
- 3,084 3,084
-
3,084
3,815
- 3,815 3,975
-
3,975
2,747
- 2,747 1,419
-
1,419
20,435
- 20,435 22,554
-
22,554
Total Governance costs 42,437
- 42,437 42,186
- 42,186
Total support costs 116,989
- 116,989 104,590
- 104,590

Governance costs include staff costs for supporting the Trustee meetings for the strategic planning for the charity, the preparation of statutory accounts and independent examination fees.

Page 20

The UK Association for Music Education – Music Mark

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

10 ALLOCATION OF SUPPORT COSTS

Raising funds
Charitable activities:
Membership support
Annual and other conferences
Education services
Other expenditure
Total allocated support costs		 Total
Total
Unrestricted
Restricted
Funds
Unrestricted
Restricted
Funds
Funds
Funds
2023
Funds
Funds
2022
£
£
£
£
£
£
7,938
- 7,938 3,772
- 3,772
56,870
- 56,870 46,752
- 46,752
13,141
- 13,141 10,537 - 10,537
35,279
- 35,279 37,915
- 37,915
3,761
- 3,761 5,614
- 5,614
116,989
- 116,989 104,590 - 104,590

Support costs are allocated to other activities in proportion to direct staff costs incurred by those activities.

11 EMPLOYEES

Chief Executive
Office and administrative support
The average number of employees during the year was:		 1
1
5
5
No.
Year ended 31-Mar
2022
No.
Year ended 31-Mar
2023
6
6
The average number of full-time equivalent employees during the year 5
6
12a STAFF COSTS
Wages and salaries
National insurance
Pension contributions
Staff costs for the above employees:		 169,956
159,574
9,186
3,232
3,595
3,564
£
£
2023
2022
Year ended 31-Mar
Year ended 31-Mar
182,737
166,370
Pension contributions relate to payments made for members of staff in the NEST auto-enrolment scheme.
The number of higher paid employees was as follows:
Total emoluments (salary)
£60,000 to £69,999
1
1
Year ended 31-Mar
Year ended 31-Mar
2023
2022
No.
No.

The Trustees consider that the Chief Executive represents the key management personnel for the Charity. The total remuneration (salary, Employer’s National insurance costs and pension contributions) for the Chief Executive for the year was £75,257 (2022 - £74,357).

Page 21

The UK Association for Music Education – Music Mark

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

12b ALLOCATION OF STAFF COSTS BY ACTIVITY

Activities:
Raising funds
Membership support
Annual and other conferences
Education services
Other trading activities
Support costs:
General management
Governance
Total staff costs		 Total
Total
Unrestricted
Restricted
Funds
Unrestricted
Restricted
Funds
Funds
Funds
2023
Funds
Funds
2022
£
£
£
£
£
£
7,526
- 7,526 3,718
-
3,718
32,837 50,973 83,810 25,305 49,837 75,142
14,600
- 14,600 10,387
-
10,387
35,699
- 35,699 37,376
-
37,376
6,122
- 6,122 5,534
-
5,534
22,625
- 22,625 23,059
-
23,059
12,355
- 12,355 11,154
-
11,154
131,764 50,973 182,737 116,533 49,837 166,370

Staff costs have been allocated to activities, including to support costs, based on the estimated time spent.

13 NET INCOME

NET INCOME
Independent examiner’s fee: - current year
Independent examiner’s fee: - prior year
Net income is stated after charging:		 4,275
4,350
(460)
(375)
Year ended 31-Mar
Year ended 31-Mar
2023
2022
£
£
DEBTORS
Trade debtors
21,744
62,577
Other debtors:
Undeposited funds
-
2,940
Prepayments
12,057
19,260
Accrued income
7,380
111,559
£
£
TRUSTEES’ REMUNERATION AND EXPENSES
During the year £95 was paid to 1 Trustees in reimbursement of travel expenses. (2022 - £359).
Year ended 31-Mar
Year ended 31-Mar
2023
2022
41,181
196,336

15 DEBTORS

Page 22

The UK Association for Music Education – Music Mark

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

----- Start of picture text -----
16 CASH AT BANK AND AT HAND
Year ended 31-Mar Year ended 31-Mar
2023 2022
£ £
Bank – current accounts 500 440
Bank – deposit accounts 317,462 315,967
317,962 316,407
17 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Year ended 31-Mar Year ended 31-Mar
Note 2023 2022
£ £
Other taxes and social security costs 12,065 18,914
Other creditors (see below) 44,969 58,357
Accruals & deferred income 18 94,518 87,462
Trade creditors 20,475 24,631
172,027 189,364
Other Creditors breakdown
Monies held for regional groups of music service members
North west 1,533 1,533
West Midlands 34,817 32,152
Eastern 4,538 6,000
North East 2,281 1,072
43,169 40,757
PMLL liabilities for licence invoices raised 1,800 17,600
44,969 58,357
----- End of picture text -----

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The UK Association for Music Education – Music Mark

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2023

18 ACCRUALS AND DEFERRED INCOME

Trade accruals
Trade creditors
Total Accruals and creditors
Deferred income:
Annual subscriptions
Training fees
Sponsorship and other funding
Services
Total Deferred income
Totals
Deferred Income
Year		 7,552
11,794
20,475
24,631
28,027
36,425
71,131
59,998
100
3,670
10,235
7,000
5,500
5,000
86,966
75,668
114,993
112,093
ended 31-Mar
Year ended 31-Mar
2023
2022
£
£
Deferred income at 1 April 2022
75,668
Income deferred in the year
86,966
(75,668)
Year ended 31-Mar
2023
£
Amounts released from previous years		 Deferred income at 1 April 2022
75,668
Income deferred in the year
86,966
(75,668)
Year ended 31-Mar
2023
£
Amounts released from previous years
Deferred income at 31 March 2023 86,966
Total
Unrestricted
Restricted
Funds
Unrestricted
Restricted
Funds
Funds
2023
Funds
Funds
£
£
£
£
£
Current assets
355,520 3,623 359,143 390,528 122,215
Current liabilities
(172,027) -
(172,027)
(189,364) -
ANALYSIS OF NET ASSETS BETWEEN FUNDS		 Total
Funds
2022
£
512,743
(189,364)
Total funds
183,493 3,623 187,116 201,164 122,215		 323,379

19 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Page 24

The UK Association for Music Education – Music Mark

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

20 MOVEMENT IN FUNDS

Unrestricted funds:
General fund
Restricted income funds:
Arts Council England
North West Conference
South Yorks. Conference
Total Restricted Funds
Total Funds
20
Unrestricted funds:
General fund
Restricted income funds:
Arts Council England LDP
North West Conference
South Yorks. Conference
Total Restricted Funds
Total Funds
MOVEMENTS IN FUNDS (continued)		 At 1st April
2022
Income
Expenditure
Transfer
between
funds
At 31st
March 2023
£
£
£
£
£
201,164 321,345
(339,016)
-
183,493
112,635 70,754
(182,039)
- 1,350
9,330 16,227
(23,284)
- 2,273
250 2,100
(2,350)
- -
122,215 89,081
(207,673)
-
3,623
323,379
410,426
(546,689)
-
187,116
At 1st April
2021
Income
Expenditure
Transfer
between
funds
At 31st
March 2022
£
£
£
£
£
181,010 325,575
(305,421)
- 201,164
303,353
-
(190,718)
- 112,635
9,364
-
(34)
- 9,330
250
-
-
- 250
312,967 -
(190,752)
- 122,215
493,977 325,575
(496,173)
- 323,379

21 RELATED PARTY TRANSACTIONS

Thirteen trustees who served during the year; James Dickinson, Yogesh Dattani, Jan Ford, Dave Little, Peter Smalley, Peter Bolton, Jennifer Gilbert, Clair McColl, Emma Calvert, Emma Archer, Gemma Price and Thom Meredith were employed during the year by Music Education Organisations that paid membership fees, and for conference and training attendance. Martin Fautley was an individual paid-up member of Music Mark during the year. These fees were at standard, advertised ‘arms-length’ rates.

Page 25