## **Pemberton Old Wigan DW Band Annual Financial Report 2021-22** Total income for this year is £97.7k v last year of £21.1, an increase of £76.6k. The two years accounts are not really comparable as in the previous year the organisation was unable to operate due to Covid 19, and all income was due to grants. This year, the bands were able to finally resume activities, with £2.6k of income from concerts and £2.4k from holding concerts in the bandroom. Sponsorship of £60k was received, grants of £10.6k and gift aid claimed of £15.7k. Total expenditure for this year is £36.1k v last year of £21.9k, an increase of £14.2k. Building repairs increased by £3.6k, and due to recommencing activities there was an increase of £8.3k on conductors, and a spend of £1.5k on instrument repairs. The total income less expenditure for the year is £54.5k v last year of -£1.9k, an increase of £56.4k. Pemberton Old Wigan Brass Band Annual accounts for the Charity No 1123788 eriod CC17a Period start d8te Period end date 01.Apr.21 To 31-Mar-22 Section A Statement of financial activities RestrScted Income funds Recommended categorles by actlvlty Detalls of own analysls Unrestrlcted funds Endowment Total thls funds year Total last year Incoming resources (Note 3 F01 F02 F03 F04 F05 Incoming resourGe5 from generated funds Voluntary income S01 S02 86,675 8,216 86,675 8,216 20,997 95 Activities for generatsng funds Investment Income S03 12 Incoming resources from Charltable actlvltles other incoming resources S04 S05 2,770 2,770 Total incomiTng resources s06 Resources expended (Notes 4-8 97,663 97,663 21,104 Costs of Generating Fund$ Costs of oeneraling voluntary income S07 Fundraising trading msts S08 4,632 4,632 693 Investment managernenl costs S09 Charitable activit*$ S10 38,542 38,542 22.273 Governance costs Other resources 6xp8nded S12 Total resources expended s13 Net inGoming/(outgoing) resources before transfers s14 43,174 43,174 22,966 54,489 54,489 1,862 Gross transfers between funds S15 Net Incomlng/(outgolng) resources before other recognised gains/(lossesJ s16 54,489 54,489 1,862 Other recognised gainsl{lossesl Gains and losses on revaluation of fixed assets for the charity's own use Gains and losses on investment assets S17 S18 Net movement in funds s19 54,489 243,676 298,165 54,489 243,676 298,165 1,862 245,539 243,676 Total funds brought fonvard Total funds carried forward s21 $20 CC17a IExcell 0710112023 Section B Balance sheet es ric income funds Unrestricted funds Endowment Total this funds year Total last year Fixed assets Tangible assets F01 163,727 F02 F03 F04 163,727 F05 172,546 (Note 9) B01 B02 Investments (Note 10) Total fixed assets B03 B04 Current assets Stock and work in progress Debtors {Note 11) (Short term) investments Cash at bank and in hand Total current assets B05 2,365 2,365 2,365 BO6 B07 808 Bog 71,13 Creditors: amounts falling due within one year (Note 121 B10 Net current assets/(Ilabllltles) B11 ,438 71.1 Total assets less current liabilities B12 243,676 Creditors: amounts falling due after one year (Note 121 Provisions for liabilities and charges B13 B14 Net assets B15 243.676 Funds of the Charity Unrestricted funds B16 298,165 298,165 243,676 B17 Restricted income funds (Note 131 Endowment funds {Notè 131 B18 819 Total funds B20 Signed by one or two trustees on behalf of all the trustees Signature Print Name Date of roval George Fairhurst 0810112023 CC17a (Excell 0710112023 Section C Notes to the accounts Note 1 Basis of preparation This section should be Gompleted by all charities. 1.1 Basis of accounting These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with.. Accounting and Re ortin and with" by Charities- Statement of Recommended Practice ISORP 20051., Accounting Standards., Financial Reporting Standards for Smaller Enterprises IFRSSEI- and with the Charities Act 1993. exce I for the followin or -Tick as appropriat8'. if all relevant disclosures shown in the pack have been given then please tick'Accounting Standards if disclosures completed in these acwunts have been ￿$tri￿ed to those ￿qUired by the FRSSE, then please lick "Financial Reporting Standards for Smaller Enterprises IFRSSEI.. If no departu￿$ from the chosen standards have been made then delete these words.. otherwise give detsils of any changes in the box85. 1.2 Change in basis of accounting There has been no change to the accounting policies (valuation rules and methods of accountingl since last year S if no changes have been made to accounting policies then delete these words. 1.3 Change5 to previou5 accounts No changes have been made to accounts for previous years 55 if no changes have been made lo accounts for previous periods then delete these words. CC178 (Excell 0710112023 Section C Notes to the aecounts eont Note 2 Accountlng pollcles This standardlist of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has b8en adopt8d thgn this is d8tai18d in the box below. INCOMING RESOURCES Re¢ognltlon of In¢omlng resources These are induded in the Statement of Financisl Activities ISOFAI when.. the charifv becomes entiued to the resouros, the twslees are virtuallv certain they will re￿1ve the resour￿$.. and the rnonetary valu8 can be m88sured with suffici8nt reliability. Wher8 incoming resources have related expenditur8 las wth fundraising or contract incornel the incoming ￿sOUrceS and related expenditu￿ are reported gross In the SOFA. Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources. Incoming resourc8S Wlth related expenditure Grants and donations Tax re¢lalm$ on donatlons and glfts Contractual income and perfomiance related grants Incoming ￿SoUrceS from lax ￿ClaIMS are in¢luded in the SOFA at the same time as the gift to which th8y r818t8. This is only included in the SOFA once the related goods or serviTrs have been delIVe￿d. Gifts in kind Gifts in kind a￿ accounted lor at a reasonable estimate of their value to the Charity or the amount actually realised. Gifts in kind for sa18 or distribution ar8 included in the accounts as grfts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resour￿ when receivable. Thes8 are only included in incoming resources Iwith an 8quivalent amount in r850urc85 expended) where the benefit lo the charity is ￿aSonablY quantifiable, measurable and rnat8ri81. The value plac8d on these r880urc88 is the 88tim8t8d value to the charity of th8 Servi￿ or facility received. The value of any voluntary help received is not induded in the accounts but is described in the tru5tees' annusl report. This is included in the accounts when re￿1Vable. Donated servlces and facilitiès Volunteer help Investment Income Inveslmenl galn$ and losses This includes any gain or loss on the sale of investments and any gain or loss resulting frorn valuing investments to market value at the end ol the year. EXPENDITURE AND LIABILITIES Llablllty recognltlon Liabilities are r8cognised a5 soon as ther8 is a legal or con8tructiV8 obligation committing the charity to pay out ￿SourCes. Include costs of the preparation and exatnination of statutory accounts, the costs of trustee meetings and ¢ost of any legal advice to trustees on g0Veman￿ or constitutional matters. Where the charity gives a grant with conditions for its paytnent being a spealic level of setvi or output to be provided. su¢h grants a￿ only re¢ognised in the SOFA once the re¢ipient of the grant has provided the specified service or output. These are only recognised in the accounts when a commitment has been made and there are no (x)nditions to b8 Met relating to the grant which r8main in th8 control of th8 charity. Support Costs include central function5 and have been allocated to activity cost categories on a basis consistent wth the use of resour￿$. eg allocating property costs by floor areas. or per capita, stsff costs by th8 time spent and other (x)sts by their usag8. Governance costs Grants with perfomiance condltlons Grants payable without performance condition8 Support Costs ASSETS Tangible fixed assets for use These are capitali5ed if they can be used for more than one year, and cost at least £500. by ¢harlty They a￿ valued at cost or a reasonable value on re￿ipt. Inve$lmenl$ Investments quoted on a recognised sto¢k exchange are valued at market value 8t the year end. Other investment assets are included at Iruslees, best estimate ol market value. Slo¢k$ and work in progres$ These are valued at the lower of c05t or rnarket value. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE CC17a (EX￿1) 0710112023 Section C Notes to the accounts Iconti Note 3 Analysis of incoming resources Incoming re50urGes may be furtheranalysed if this would help the reader of the accounts. This year Last year Anal is Voluntary income Membershi Donations and S 210 20,787 nsorshi 86,675 Total 86,675 20,997 Activities for generating funds Fund Raising Self-Promoted Concerts ar Sales 8androom Concert Series Income 5,851 2,365 95 Total 8,216 95 Investment income Bank Interest Total 12 In¢oming resour¢e5 from charltablè actlvltlas Concerts and Walkin Com etitions da 2,570 200 Total 2,770 CC17a (Excell 0710112023 Section C Notes to the accounts cont Not¢ 4 Analysis of ￿SOUrceS expended Resources expended may be further analysed if this would help the reader of the accounts. This year Last year Anal is Costs of generating voluntary income Total Fundraising trading Costs Bar Purchases Borrowed Pla èrs Ex enses Bandroom Concert Series Costs 4,632 613 80 Total 4,632 693 Invostment management Costs Total Charltable a¢tlvltle$ Contest costs Van costs Premises and Insurance De reciation Conductors Instruments Music Uniforms Other 2,01 C> 275 14,671 8.819 9,284 3,392 38,452 265 10.700 8,853 1,008 1,447 22,273 Totsl Governance costs Total CC17a (EX￿1) 0710112023 Section C Notes to the accounts Icontl Note 5 Support Costs Please Gomplete this note if the charity has analysed its expenses using activity categories and has support costs. Fundraising activity Charitable Activity Governance Activity Total Cost ort ¢ost t Total Note 6 Details of certain items of expenditure 6.1 Trustee expenses Please provide details of the amount of anypayment or reimbursement of outwof.pocket expensgs made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter'None' In the approprlate box(es). This year NONE Last year NONE Number of trustees who w*re paid expen$e$ Nature of the expenses Total amount paid NIL NIL 6.2 Fees for examination or audit of the accounts Please provide details of the amount paid for any statutory external scrutiny ofaccounts and other serwi¢es provided by your independent examiner or audiTtor. If nothing was paid please enter NONE in the appropriatg box{gs). This year Last year Indgpgndont ¢xamlngr'$ or audltors, f99$ for roportlng on the accounts other fees Ifor example: advice, consultancy, accountancy services) paid to the independent examiner or auditor NIL NIL NIL NIL CC17a (Exc811 0710112023 Section C Notes to the accounts Icontl Note 7 Paid employees Please ¢omplète thls note if thè charity has any employees. 7.1 Staff Costs This year La$t year Gross wages, salaries and benefits in kind Employerfs National Insurance costs Pension costs Total staff costs NIL NIL 7.2 Average number of full.time equivalent employees in the year Thls yèar Numbèr Last yèar Number The parts of the charity in which the employees worf( Total NONE NONE 7.3 Defined contribution pension scheme Please Gomplete if a defined contribution Brief detai15 of the scheme sion scheme is o erated. This yèar Last y•ar The costs of the scheme to the charity for the year The amount of any contributions outstsnding at th8 year end The amount of any contributions prepaid at the year end NIL NIL NIL NIL NIL NIL CC17a (Exc811 0710112023 Section C Notes to the accounts (cont) Note 8 Grantmaking Please complete this note if the charity made any grants or donations which in aggregate ft>m7 a material part of the charitable activities undertaken. 8.1 Total value of grants rants to Institutions Total amount £ rants to individuals Total amount £ Pu ose for whlch rants made Total NIL NIL 8.1 Grantmaking costs If the charity's accounts are prepared on the "actlvlty basls" please glve detslls of any support Cost associated with grantmaking. Please enter "Nil" if the charity does not identify andlorallocate support costs. Support costs of grantmaking NIL 8.3 Grants made to institutions If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details ofthe institutiTon supported, purpose of the grant and total paid to each ITnstitution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions su orted. Names of institutions Purpose Total amount of rants ald£ Total grants to institutions NIL CC17a IExcell 0710112023 Section C Notes to the accounts cont Note 9 Tangible fixed assets Please Gomplete this note if the charity ha5 any tangible fixed assets 9.1 Cost or valuation Freehold land & building5 Flxtures and fitting5 Plant, machinery and motor vehicles Equlpment Payments on account and assets under construction Total Balance brought fonNard Additions 108,753 92,312 11,351 100,507 312,922 Revaluations Disposals Transfers ' Balance carried forward 108,753 92,312 11,351 100,507 312,922 9.2 Accumulated depreciation and impairment provisions Ba$1$ SL SL SL SL SLorRB Rate 25 25 10 Balance brought fonmard Depreciation charge for year Impairment provisions 20,641 11,314 11,351 97,070 140,376 4,375 3,692 752 8,819 Revaluations Disposals Transfers. B818n¢e Carried forward 25,015 15,007 11,351 97,823 149,195 9.3 Net book value Brought forward Carried fotward 88,112 83,737 80,998 77,305 3,436 2,684 172,546 163,727 9.4 Revaluation If any flxed assets have been revaluedplease glve detalls of the valuer and method of valuatlon The 7ransfers' row is for movements belween fixed asset Gategories. . Pleas8 indicate the method of depreciation by deleting the method not appliGable (SL - straight lin8,. RB - reducing balance). Also please indicate the rate of depreciation.. for straight line, what is the anticipated life of the &ssel (in years),. for reducNng balance, what Ns the percentage annual deduclffon. CC178 (Excell 10 0710112023 ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees/ members of** Pemberton Old Wigan Brass Band **On accounts for the year** 31[st] March 2022 **Charity no** 1123788 **ended (if any) Set out on pages** 1 – 10 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2020. **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. **Signed: Date:** 9[th] January 2023 **Name:** Rhiannon Grant **Relevant professional** MAAT **qualification(s) or body (if any): Address:** 34 Kellet Avenue Clayton-le-Woods PR25 5TE **Oct** > 1 **2018** **IER** ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . **Oct** > 2 **2018** **IER**