Skipton Camerata Limited
Charity number 1139637
A company limited by guarantee number 7008134
Annual Report and Financial Statements
for the year ended 31 December 2025
Skipton Camerata Limited
Annual Report and Financial Statements for the year ended 31 December 2025
| Contents | Page |
|---|---|
| Trustees' report | 2 to 4 |
| Examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the accounts | 8 to 11 |
Prepared by West Yorkshire Community Accountancy Service CIO
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Skipton Camerata Limited
Trustees' report for the year ended 31 December 2025
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Name Position Dates Robert Fort Chair Bryan White Philip Lawler Susan Lesser Resigned 13 May 2025 Ashleigh Munslow Charity number 1139637 Registered in England and Wales Company number 7008134 Registered in England and Wales
Registered and principal address
Bankers
20 Park Wood Close The Co-operative Bank Skipton P.O. Box 250 BD23 1QW Skelmersdale WN8 6WT
Independent examiner
Chalitha Herath FCCA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is a company limited by guarantee and was formed on 3 September 2009. It is governed by a memorandum and articles of association as amended by special resolution on 17 November 2010. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.
Method of recruitment and appointment of trustees
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at an annual general meeting.
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Skipton Camerata Limited
Trustees' report (continued) for the year ended 31 December 2025
Objectives and activities
The charity's objects
To promote, maintain, improve and advance education particularly by the production of concerts, operas, recitals, educational plays and the encouragement of the arts, including the arts of drama, mime, dance, singing and music, and to formulate, prepare and establish schemes therefore, provided that all objects of the company shall be of a charitable nature.
The charity's main activities
Skipton Camerata is a professional chamber orchestra. Our principal activities are providing high-quality and innovative classical music experiences for the public in general, and sometimes specifically for younger people, principally but not exclusively in the region of Skipton. We promote our own public performances of orchestral works, work with younger people in schools and other environments, and support local and regional amateur choirs by providing accompaniment for their performances.
Public benefit statement
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of the arts, culture, heritage, science and education.
Achievements and performance
Our main achievement in 2025 was keeping the charity alive following the loss of our main sponsor. The reduction in corporate sponsorship amounted to £30,000, which was made good largely by donations from the trustees and other private individual supporters, support from our local authority, and tight cost control. During this year we managed to harness the support of these private individuals, whilst staging four major concerts in Skipton Town Hall. We see ourselves now as a fundamental part of the social structure in Skipton and the Dales, as is evidenced by the Town Hall’s desire to have us as their resident orchestra.
In previous years we have collaborated widely with local schools so as to enhance their musical and general education. Due to our financial difficulties we were unable to continue this through 2025, but we aim to be able to recommence some of this work in the coming months, having reached what we hope is a more sustainable base for 2026 and onwards. However, we remain largely dependent on the support of private individuals and need a degree of commercial sponsorship to underwrite our longer term future.
Financial review
The net income for the year was £3,485, all unrestricted funds.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £13,735.
Skipton Camerata has a reserves policy setting a lower limit of £2,000 and an upper limit of £10,000.
The reserves are held mainly for cash flow purposes, to provide for timing differences between income from hire fees, ticket income or sponsorship and the timing of payments, especially to orchestral musicians. They are also intended to provide a cushion against any income not meeting our expectations.
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Skipton Camerata Limited
Trustees' report (continued) for the year ended 31 December 2025
Statement of trustees' responsibilities
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements 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;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Approved by the board of trustees on 02/06/2026
Robert Fort (Trustee)
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Skipton Camerata Limited
Independent examiner's report to the trustees of Skipton Camerata Limited
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2025, which are set out on pages 6 to 11.
Responsibilities and basis of report
As the charity's trustees of the charitable 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 charitable 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 ('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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
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3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
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4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
Chalitha Herath FCCA
02/06/2026
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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Skipton Camerata Limited
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 December 2025
| Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 13,130 Corporate sponsorships - Income from performances 24,451 Bank interest 43 Total income 37,624 Expenditure on: Artists and musicians 27,104 Equipment and materials 720 Marketing 831 Production and support 3,303 Venue hire - Management and administration - Insurance 218 Hospitality and travel - Software and IT 302 Printing postage and stationery - Independent examination 594 Bank charges - Depreciation 974 Other expenditure 93 Storage rental - Total expenditure 34,139 Net income / (expenditure) 3,485 Fund balances brought forward 13,174 Fund balances carried forward (3) 16,659 |
2025 Restricted funds £ 7,500 - - - 7,500 7,500 - - - - - - - - - - - - - - 7,500 - - - |
2025 Total funds £ 20,630 - 24,451 43 45,124 34,604 720 831 3,303 - - 218 - 302 - 594 - 974 93 - 41,639 3,485 13,174 16,659 |
2024 Total funds £ 10,271 30,000 22,777 667 63,715 67,875 24,617 4,030 7,902 284 11,265 218 237 632 474 594 18 974 74 744 119,938 (56,223) 69,397 13,174 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Skipton Camerata Limited
Balance sheet
| as at 31 December 2025 2025 Unrestricted £ Fixed assets Tangible assets (4) 2,924 Total fixed assets 2,924 Current assets Debtors 4,278 Cash at bank 10,644 Total current assets 14,922 Current liabilities: amounts falling due within one year Creditors and accruals (5) 1,187 Total current liabilities 1,187 Net current assets 13,735 Net assets 16,659 Funds Unrestricted funds 16,659 Restricted funds - Total funds 16,659 |
2025 Restricted £ - - - - - - - - - - - - |
2025 Total £ 2,924 2,924 4,278 10,644 14,922 1,187 1,187 13,735 16,659 16,659 - 16,659 |
2024 Total £ 3,898 3,898 3,385 7,920 11,305 2,029 2,029 9,276 13,174 13,174 - 13,174 |
|---|---|---|---|
For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 02/06/2026
Robert Fort (Trustee)
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Skipton Camerata Limited
Notes to the accounts
for the year ended 31 December 2025
1 Accounting policies
Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Expenditure and liabilities
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Tangible fixed assets
Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Music equipment - 5 years
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
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Skipton Camerata Limited
Notes to the accounts continued
for the year ended 31 December 2025
| 2 3 4 **5 ** |
Grants and donations North Yorkshire Council Arts Council England Other donations Restricted funds April and July concerts Messiah performance Fund name April and July concerts Messiah performance Tangible assets Cost At 1 January 2025 Additions At 31 December 2025 Depreciation At 1 January 2025 Charge for year At 31 December 2025 Net book value At 31 December 2025 At 31 December 2024 Creditors and accruals Creditors Accruals |
2025 2025 Unrestricted Restricted funds funds £ £ - 7500 - - 13,130 - 13,130 7,500 Balance b/f Incoming Outgoing £ £ £ - 5,000 5,000 - 2,500 2,500 - 7,500 7,500 Purpose of restriction £ £ £ - - 4,872 - - - - - 4,872 - - 974 - - 974 - - 1,948 - - 2,924 - - 3,898 Towards April and July concerts Towards Messiah performance Class 4 Class 3 Other equipment |
2025 Total funds £ 7500 - 13,130 20,630 Transfers £ - - - £ 1,500 - 1,500 1,500 - 1,500 - - 2025 £ 593 594 1,187 Music equipment |
2024 Total funds £ - 2,650 7,621 10,271 Balance c/f £ - - - Total £ 6,372 - 6,372 2,474 974 3,448 2,924 3,898 2024 £ 1,435 594 2,029 |
|---|---|---|---|---|
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Skipton Camerata Limited
Notes to the accounts continued
for the year ended 31 December 2025
6 Related party transactions
Donations from trustees and related parties
The total aggregate value of unconditional donations to the charity from the trustees or related parties was £4,279 (2024: £2,608).
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
Remuneration and benefits received by key management personnel
The total employee benefits received by key management personnel were £4,550 (previous year: £25,425).
Other related party transactions
| Other transactions with trustees or related parties Noah Gwynn Son of Jeremy Gwynn (General manager) Website maintenance Name of trustee or related party Relationship to charity Description of transaction |
2025 £ - - |
2024 £ 350 350 |
|---|---|---|
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Skipton Camerata Limited
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2025
| 2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 13,130 7,621 Corporate sponsorships - 30,000 Income from performances 24,451 22,777 Bank interest 43 667 Total income 37,624 61,065 Expenditure Artists and musicians 27,104 61,975 Equipment and materials 720 1,977 Marketing 831 2,530 Production and support 3,303 4,587 Venue hire - 284 Management and administration - 10,120 Insurance 218 218 Hospitality and travel - 237 Software and IT 302 632 Printing postage and stationery - 474 Independent examination 594 594 Bank charges - 18 Depreciation 974 974 Other expenditure 93 74 Storage rental - 744 Total expenditure 34,139 85,438 Net income / (expenditure) 3,485 (24,373) Fund balances brought forward 13,174 37,547 Fund balances carried forward 16,659 13,174 |
2025 Restricted funds £ 7,500 - - - 7,500 7,500 - - - - - - - - - - - - - - 7,500 - - - |
2024 Restricted funds £ 2,650 - - - 2,650 5,900 22,640 1,500 3,315 - 1,145 - - - - - - - - - 34,500 (31,850) 31,850 - |
2025 Total funds £ 20,630 - 24,451 43 45,124 34,604 720 831 3,303 - - 218 - 302 - 594 - 974 93 - 41,639 3,485 13,174 16,659 |
2024 Total funds £ 10,271 30,000 22,777 667 63,715 67,875 24,617 4,030 7,902 284 11,265 218 237 632 474 594 18 974 74 744 119,938 (56,223) 69,397 13,174 |
|---|---|---|---|---|
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