Charity registration number: 1141808
Flowers Band Annual Report and Financial Statements for the Year Ended 31st October 2024
Mr T Jones ATT 7 Larksfield Road Kingscourt Stroud Gloucestershire GL5 3PL
Flowers Band
Contents
| Reference and Administration Details | 1 |
|---|---|
| Trustees' Report | 2 to 3 |
| Independent examiner's report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 9 |
| The following page does not form part of the statutory financial statements: | |
| Statement of financial activities per fund | 10 |
Flowers Band
Reference and Administative Details
Charity name Flowers Band Charity registration number 1141808 Trustees M James C Smith L Chinn G Spence I Walton
Accountant
Mr Tony Jones ATT 7 Larksfield Road Kingscourt Stroud Gloucestershire GL5 3PL
Page 1
Flowers Band Trustees' Report
The trustees are pleased to present their annual Trustee's report together with the financial statements of the charity for the year ended 31st October 2024. The financial statements comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice.
OBJECTIVES AND ACTIVITIES
Objectives
The charity is established to advance education and appreciation of the public in the art and science of brass band music in all its aspects by provision of public concerts and training of persons in the study and playing of brass band instruments.
Activities
The charity performs public concerts and enters national competitions with the intention of showcasing the performance of brass band music. Junior members of the band are encouraged to undertake their grade examinations and the charirty supports them in this activity by tutoring them during the year and meeting the costs of their examination entry fees.
FINANCIAL REVIEW
The statement of financial activities shows that there is a excess of income over expenditure for the year of £ 22,065. At the end of the year the unrestricted fund reserves carried forward are £34,161.
Reserves policy
The funds are necessary to enable the charity to fulfil its objectives, to meet existing commitments and to enable the charity to meet its day to day working capital requirements.
The Trustees seek to maintain a level of free reserves (that is funds not tied up in fixed assets and restricted funds) that will enable the charity to sustain its operation over a period when income generation may be curtailed temporarily or permanenetly.
PLANS FOR FUTURE PERIODS
The Trustees continue to explore further projects to achieve the charity's objectives of showcasing brass band music to as wide an audience as possible.
TRUSTEES
The Trustees who served the charity during the year under review and since the year end are detailed on page 1.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity was registered on the 17th November 2010. The charity is governed by its constitution, as amended on 5th May 2011.
The day to day operation of the charity is overseen by the Band Manager.
Page 2
Flowers Band
Trustees' Report
Risk management
The trustees have assessed the major risks to which the charity is exposed, in particular those relating to the operations of the charity, and are satisfied that systems are in place to mitigate exposure to the major risks facing the charity.
TRUSTEES RESPONSIBILIES STATEMENT
The trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations.
The trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently;
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observe the methods and principles in charity SORP;
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make judgements and accounting estimates that are reasonable and prudent; and
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prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
INDEPENDENT EXAMINER
Mr Tony Jones has been appointed as independent examiner for the ensuing year.
Approved by the Trustees on 26 August 2025 and signed on their behalf by:
Mr M James Mrs C Smith Trustee Trustee
Page 3
Independent Examiner's Report of the Trustees of
Flowers Band
I report on the accounts of the Trust fot the year ended 31st October 2024, which are set out on pages 5 to 9.
Respective responsibities of trustees and examiner
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibilty to:
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examine the accounts under 145 of the 2011 Act;
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follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) (b) of the Act; and
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state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Tony Jones ATT
26 August 2025
Page 4
Flowers Band
Statement of Financial Activities for the Year Ended 31 October 2024
| Note Incoming resources Incoming resources from generated funds Voluntary income 2 Activities for generating funds 3 Total incoming resources Resources expended Charitable activities 4 Governance costs 4 Total resources expended Net movement in funds Reconcilation of funds Total funds brought forward Total funds carried forward |
Unrestricted Total Funds Total Funds Funds 2024 2023 £ £ £ 144,555 144,555 158,618 41,628 41,628 23,082 |
|---|---|
| 186,183 186,183 181,700 |
|
| 163,868 163,868 177,781 250 250 200 |
|
| 164,118 164,118 177,981 |
|
22,065 22,065 3,719 12,096 12,096 8,377 |
|
| 34,161 34,161 12,096 |
All incoming resources and resources expended derive from continuing activities.
The charity has no recognised gains or losses for the year other than the results above.
The notes on pages 7 to 9 form an integral part of these financial statements.
Page 5
Flowers Band
Balance Sheet as at the 31 October 2024
| Note Current assets Cash at bank and in hand Debtors 5 Creditors: Amounts falling due within one year 6 Net current assets Net assets The funds of the charity: Unrestricted funds Unrestricted income funds Total charity funds |
2024 £ 34,611 - 34,611 (450) 34,161 34,161 34,161 34,161 |
2023 £ 4,284 8,012 |
|---|---|---|
| 12,296 | ||
| (200) | ||
| 12,096 | ||
| 12,096 | ||
| 12,096 | ||
| 12,096 |
Approved by the Board on 26 August 2025 and signed on its behalf by:
Mr M James Mrs C Smith Trustee Trustee
The notes on pages 7 to 9 form an integral part of these financial statements.
Page 6
Flowers Band
1 Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the Charities Statement of Recommended Practice issued in October 2019, The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Fund accounting policy
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Further details of each fund are disclosed in note 9.
Incoming resources
Donations are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Income derived from events is recognised as earned (that is, as the related goods or services are provided).
Resources expended
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Operating leases
Rentals payable under operating leases are charged in the statement of financial activities on a straight line basis over the lease term.
Page 7
Flowers Band
Notes to the Financial Statements for the Year Ended 31 October 2024
2 Voluntary income
| Voluntary income | |
|---|---|
| Donations and legacies Appeals and donations Other Income |
Unrestricted Total Funds Total Funds Funds 2024 2023 £ £ £ 120,299 120,299 133,977 24,256 24,256 24,641 |
| 144,555 144,555 158,618 |
3 Activities for generating funds
| Events Prize Money Concerts Total resources expended Direct costs Establishment costs Sundry and other costs Travel and subsistence Professional costs Support costs Accountancy fees |
Unrestricted Total Funds Total Funds Funds 2024 2023 £ £ £ 9,746 9,746 - 31,882 31,882 23,082 |
|---|---|
| 41,628 41,628 23,082 |
|
| Charitable Governance 2023 Total activities £ £ £ 14,842 - 11,545 1,084 - 200 119,737 - 141,848 28,204 - 24,188 |
|
| 163,867 - 177,781 - 250 200 |
|
| 163,867 250 177,981 |
4 Total resources expended
Page 8
Flowers Band
Notes to the Financial Statements for the Year Ended 31 October 2024
Trustees' remuneration and expenses
No trustees received any remuneration during the year
5 Debtors: Amounts due within one year
| Gift Aid Prepayments |
2024 2023 £ £ - 6,060 - 1,952 |
|---|---|
| - 8,012 |
6 Creditors: Amounts falling due within one year
| Accruals and deferred income | 2024 2023 £ £ (450) 200 |
|---|---|
| (450) 200 |
7 Related parties
Controlling entity
The charity is controlled by the trustees.
8 Analysis of funds
| At 1 | At 31 | |||
|---|---|---|---|---|
| November | Incoming | Resources | October | |
| 2023 | resources | expended | 2024 | |
| £ | £ | £ | £ | |
| General Funds | ||||
| Unrestricted income fund | 12,096 | 186,183 | (164,118) | 34,161 |
Net assets by fund
| Current assets Creditors: Amounts falling due within one year Net assets |
Unrestricted Total Funds Total Funds Funds 2024 2023 £ £ £ 34,611 34,611 12,296 (450) (450) (200) |
|---|---|
| 34,161 34,161 12,096 |
Page 9
Flowers Band
Notes to the Financial Statements for the Year Ended 31 October 2024
| Incoming resources Incoming resources from generated funds Voluntary income Activities for generating funds Total incoming resources Resources expended Charitable activities Governance costs Total resources expended Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted Unrestricted income fund income fund 2024 2023 £ £ 144,555 158,618 41,628 23,082 |
|---|---|
| 186,183 181,700 |
|
| 163,868 177,781 250 200 164,118 177,981 |
|
| 22,065 3,719 |
|
| 12,096 8,377 |
|
| 34,161 12,096 |
This page does not form part of the statutory financial statements Page 10