2024-03-31-accounts - Pemberton Old Wigan Brass Band

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Pemberton Old Wigan DW Band Annual Financial Report 2023-24

Total income, including bar income, for this year is £52.9k v last year of £32.2k, an increase of £20.6k.

Within this year figures, there was a sponsorship of £20k, and an increase of £1.0k but £1.9k decrease in fundraising contribution and £3.2k decrease in donations.

The bar made a profit of £4.7k, an increase of £1.3k. The organisation sadly lost two stalwart members – Derek Green and Helen Smart - in this financial year, so this figure is increased due to memorial events held in their honour. Walks and concerts generated income of £11.6k this year v £10.3k last year.

Total expenditure for this year is £64.1k v last year of £77.8k, a decrease of £13.7k.

Costs of activities is down by £10.9k this year due to neither competing band qualifying for the nationals in the financial year. Overheads decreased by £7.4k from last year to £10.3k as there were no major repairs to the bandroom but utilities costs increased by £3.5k.

Band charges increased by £3.0k to £23.8k this year. Conductor costs increased by £2.0k and uniform costs increased by £1.1k. New instrument spend of £3.3k was capitalised.

Overall in the year, the organisation has expenditure of £11.2k greater than the income brought in.

Charity No (if any) 1123788 Period start date 01-Apr-23 To Period end date 31-Mar-24 CC17a Pemberton Old Wigan Brass Band Annual accounts for the period SS ————_	Charity No (if any) 1123788 Period start date 01-Apr-23 To Period end date 31-Mar-24 CC17a Pemberton Old Wigan Brass Band Annual accounts for the period SS ————_	Charity No (if any) 1123788 Period start date 01-Apr-23 To Period end date 31-Mar-24 CC17a Pemberton Old Wigan Brass Band Annual accounts for the period SS ————_	Charity No (if any) 1123788 Period start date 01-Apr-23 To Period end date 31-Mar-24 CC17a Pemberton Old Wigan Brass Band Annual accounts for the period SS ————_	Charity No (if any) 1123788 Period start date 01-Apr-23 To Period end date 31-Mar-24 CC17a Pemberton Old Wigan Brass Band Annual accounts for the period SS ————_	Charity No (if any) 1123788 Period start date 01-Apr-23 To Period end date 31-Mar-24 CC17a Pemberton Old Wigan Brass Band Annual accounts for the period SS ————_
Section A Statement of financial activities
Recommended categories by activity Details of own analysis Note Unrestricted funds Restricted income funds	Restricted Endowment funds		Total this year		Total last year
£ £ Incoming resources (Note 3) F01 F02	£ F03		£ F04		£ F05
Incoming resources from generated funds - - - - - Voluntary income S01 23,096 - - 23,096 6,506 Activities for generating funds S02 16,969 - - 16,969 14,586 Investment income S03 733 - - 733 96 Incoming resources from charitable activities S04 12,083 - - 12,083 11,062 Other incoming resources S05 - - - - - S06 52,881 - - 52,881 32,250 Resources expended (Notes 4-8) *Total incoming resources* S~~=====~~
Costs of Generating Funds - - - - - Costs of generating voluntary income S07 - - - - - Fundraising trading costs S08 11,034 - - 11,034 10,314 Investment management costs S09 - - - - - Charitable activities S10 53,063 - - 53,063 67,482 Governance costs S11 - - - - - Other resources expended S12 - - - - - S13 64,096 - - 64,096 77,796 S14 11,216 - - - 11,216 - 45,547 - S15 - - - - - S16 11,216 - - - 11,216 - 45,547 - *Net incoming/(outgoing) resources before* *transfers* Other recognised gains/(losses) *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Gross transfers between funds *Total resources expended* ~~“=~~
Gains and losses on revaluation of fixed assets
S17 - - for the charity’s own use	-		-		-
S18 - - Gains and losses on investment assets	-		-		-
S19 11,216 - - *Net movement in funds*	-	-	11,216 -	-	45,547 -
S20 252,618 - Total funds brought forward	-		252,618		298,165
S21 241,403 - *Total funds carried forward*	-		241,403		252,618

CC17a (Excel)

27/01/2025

Section B Balance sheet	Section B Balance sheet	Section B Balance sheet
Fixed assets Tangible assets (Note 9) Investments (Note 10) *Total fixed assets* Current assets Stock and work in progress Debtors (Note 11) (Short term) investments Cash at bank and in hand *Total current assets* Creditors: amounts falling due within one year (Note 12) *Net current assets/(liabilities)* *Total assets less current liabilities* Creditors: amounts falling due after one year (Note 12) Provisions for liabilities and charges *Net assets* Funds of the Charity Unrestricted funds Restricted income funds (Note 13) Endowment funds(Note 13) *Total funds* Signed by one or two trustees on behalf of all the trustees	Note B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20	Unrestricted funds £ F01 162,666 - -	Restricted income funds £ F02 - - -	Endowment funds £ F03 - - -	Total this year Total last year £ £ F04 F05 162,666 167,906 - - - -
		162,666	-	-	162,666 167,906
		2,365 - - 76,372	- - - -	- - - -
					2,365 2,365 - - - - 76,372 82,347
		78,737	-	-	78,737 84,712
					- -
		-	-	-

		78,737	-	-	78,737 84,712

		241,403	-	-	241,403 252,618
					- - - -
		- -	- -	- -

		241,403	-	-	241,403 252,618
		241,403 -	-	-	241,403 252,618 - - - - - -
		241,403	-	-	241,403 252,618
		Signature		Date of approval Print Name GEORGE FAIRHURST 27/01/2025

CC17a (Excel)

27/01/2025

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed 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 Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with*  Accounting Standards;

or Financial Reporting Standards for Smaller Enterprises (FRSSE);

• and with the Charities Act 1993.

[** except for the following].

-Tick as appropriate:

 if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

 if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

§§ if no changes have been made to accounts for previous periods then delete these words.

CC17a (Excel)

27/01/2025

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when: resources  the charity becomes entitled to the resources;  the trustees are virtually certain they will receive the resources; and  the monetary value can be measured with sufficient reliability. Incoming resources with Where incoming resources have related expenditure (as with fundraising or contract income) related expenditure the incoming resources and related expenditure are reported gross in the SoFA. Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Tax reclaims on donations Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to and gifts which they relate. Contractual income and This is only included in the SoFA once the related goods or services have been delivered. performance related grants Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the Gifts in kind amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.

Donated services and These are only included in incoming resources (with an equivalent amount in resources facilities expended) where the benefit to the charity is reasonably quantifiable, measurable and material . The value placed on these resources is the estimated value to the charity of the service or facility received. The value of any voluntary help received is not included in the accounts but is described in the Volunteer help trustees’ annual report. Investment income This is included in the accounts when receivable. Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

EXPENDITURE AND LIABILITIES

Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Governance costs Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of service conditions or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without These are only recognised in the accounts when a commitment has been made and there are performance conditions no conditions to be met relating to the grant which remain in the control of the charity. Support Costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

ASSETS

Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500.
by charity	They are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17a (Excel)

27/01/2025

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

				This year	Last year
		Analysis		£	£
Voluntary income	Donations Sponsorship Grants			1,486 20,000 750	6,506 - -
				-	-
				-	-
			Total	22,236	6,506

Activities for generating funds	Fund Raising			289	2,187
	Bar Sales			14,659	12,399
	Bandroom Concert	Series Income		2,021	-
	Bandroom Hire			860	-

			Total	17,829	14,586

Investment income	Bank Interest			733	96
				-	-
				-	-
				-	-
				-	-
			Total	733	96

Incoming resources from	Concerts and Walking days			11,633	10,312
charitable activities	Competitions			450 -	750 -
				-	-
				-	-
			Total	12,083	11,062

CC17a (Excel)

27/01/2025

Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts.

Investment
management costs
Costs of generating
voluntary income
Fundraising trading
costs
Governance costs
Charitable activities

This year
Last year
£
£
- -
- -
- -
- -
- -
- -
9,939 9,000
315 1,314
780 -
- -
- -
11,034 10,314
- -
- -
- -
- -
6,202 16,894
Van costs
350 290
11,025 19,336
9,571 9,661
16,935 14,850
8,936 6,451
53,019 67,482
- -
- -
- -
- -
Bar Purchases
Total
Borrowed Players Expenses
Bandroom Concert Series Costs
Analysis
Total
Total
Contest costs
Premises and Insurance
Depreciation
Conductors
Total
Instruments, Music, Uniforms, Other
Total

CC17a (Excel)

27/01/2025

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

----- Start of picture text -----
Fundraising activity Charitable Activity Governance Activity Total Cost
Support cost type £ £ £ £
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
Total - - - -
----- End of picture text -----

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

*please enter ‘None’ in the appropriate box(es).*
			This year			Last year
Number of trustees who were paid expenses		NONE				NONE
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 of accounts and other*
*services provided by your independent examiner or auditor. If*	*nothing*		*was paid please enter NONE in the*
*appropriate box(es).*
			This year			Last year
				£		£
Independent examiner’s or auditors' fees for reporting on the
accounts				250		250
Other fees (for example: advice, consultancy, accountancy
services) paid to the independent examiner or auditor				NIL		NIL

CC17a (Excel)

27/01/2025

Section C Notes to the accounts (cont)

Note 7 Paid employees Please complete this note if the charity has any employees.

7.1 Staff Costs

7.1 Staff Costs
				This year £			Last year £
Gross wages, salaries and benefits in kind					-			-
Employer’s National Insurance costs					-			-
Pension costs					-			-
		Total staff costs	NIL			NIL

Fundraising Charitable Activities Governance 7.2 Average number of full-time equivalent employees in the year The parts of the charity in which the employees work				This year Number	- - -		Last year Number - - -
	Other				-			-
		Total	NONE			NONE
7.3 Defined contribution pension scheme
*Please complete if a defined contribution pension scheme is operated.*
Brief details of the scheme

				This year £			Last year £
The costs of the scheme to the charity for the year			NIL			NIL
The amount of any contributions outstanding at the		year end	NIL			NIL
The amount of any contributions prepaid at the year		end	NIL			NIL

CC17a (Excel)

27/01/2025

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 form a material part of the charitable activities undertaken.

8.1 Total value of grants

----- Start of picture text -----
Grants to Grants to
institutions individuals
Purpose for which grants made Total amount £ Total amount £
- -
- -
- -
- [ - ]
- [ - ]
- [ - ]
Total NIL NIL
----- End of picture text -----

8.1 Grantmaking costs

If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate 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 of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

*institutions supported.*
Names of institutions *Total grants to institutions* Purpose	Total amount of grants paid £ - - - - - - - - - -
	NIL

CC17a (Excel)

27/01/2025

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

		Freehold	land	Fixtures and	Plant,	Equipment	Payments on	Payments on	Total
		& buildings		fittings	machinery and		account and
					motor		assets under
					vehicles		construction
		£		£	£	£		£	£
Balance brought		108,753		101,352	11,351	105,307		-	326,763
forward
Additions				1,094	-	3,280		-	4,374
Revaluations			-	-	-	-		-	-
Disposals			-	-	-	-		-	-
Transfers *			-	-	-	-		-	-
Balance carried		108,753		102,447	11,351	108,587		-	331,137
forward
9.2 Accumulated depreciation			and	impairment provisions
	**Basis	SL		SL	SL	SL	SL	or RB
	** Rate	25		25	5	10

Balance brought		29,390		19,061	11,351	99,055		-	158,857
forward
Depreciation charge		4,375		4,098	-	1,142		-	9,615
for year
Impairment provisions			-	-	-	-		-	-
Revaluations			-	-	-	-		-	-
Disposals			-	-	-	-		-	-
Transfers*			-	-	-	-		-	-
Balance carried		33,765		23,159	11,351	100,197		-	168,471
forward
9.3 Net book	value
Brought forward		79,363		82,292	-	6,252		-	167,906
Carried forward		74,988		79,288	-	8,390		-	162,666

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

27/01/2025

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	31stMarch 2024 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 31/03/2024.
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: 28[th] January 2024 Name: Rhiannon Grant Relevant professional MAAT qualification(s) or body (if any): Address: 34 Kellet Avenue Clayton-le-Woods PR25 5TE

Oct 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 2018

IER