## **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
1
|**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
2
## **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
3
## **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
4
## **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
5
## **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
6
## **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
7
## **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
8
## **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
9
## **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
10
## **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**
1
**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**
2
**IER**