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2025-10-31-accounts

Charity registration number: 1141808

Flowers Band Annual Report and Unaudited Financial Statements for the Year Ended 31st October 2025

Flowers Band

Contents

Trustees' Annual Report 1 to 4 Independent examiner's report 5 Statement of Financial Activities 6 Balance Sheet 7 Notes to the Financial Statements 8 to 10

Page1

FLOWERS BAND Trustees' Annual Report and Financial Statements For the Year Ended 31 October 2025

1. Reference and Administrative Details

Charity Name: Flowers Band Registered Charity Number:1141808 Principal Address:19 Thurlestone Road, Swindon, SN3 1EQ

Charity Trustees: Michael James Clare Smith Gregor Spence Ieuan Walton Lauren Chinn

2. Structure, Governance and Management

Governing Document: The charity is governed by its constitutional document, originally adopted on 17 November 2010 and amended on 5 May 2011. Constitution & Legal

Status: The organization operates as an unincorporated association registered as a charity in England and Wales.

Trustee Selection and Recruitment: Trustees are appointed in accordance with the charity’s constitution. Strategic appointments are made based on skills required for good governance of the band, such as fundraising, logistics, financial, and legal expertise.

Management & Day-to-Day Operations: While the Trustees hold ultimate legal responsibility for the charity, the day-to day management of the band's musical logistics, bookings, and operations is delegated to the Band Manager.

Risk Management: The Trustees regularly review the major operational and financial risks facing the charity. Systems have been established to mitigate risks when identified.

3. Objectives and Activities

Charitable Purposes: As defined in our governing framework, the band aims to promotes the art of Brass Bands to the public and the younger generations alongside encouraging music education and development to band members and externally.

Core Activities: To achieve these aims, the charity:

Page2

Public Benefit Compliance: The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit and the activities of the band are compliant.

Achievements and Performance

Musical Performance & Concerts: During the financial year, Flowers Band

successfully delivered a comprehensive program of public performances including:

Contest Placements: As one of the UK's leading brass bands, competitive success remains a critical mechanism for showcasing high calibre performances. This year, the band competed in:

Page3

Community Outreach & Education: The band continued its efforts to train and nurture musical talent. This year, we delivered 6 workshops and masterclasses to over 200 participants.

5. Financial Review

The total income for the charity during this financial year was £225,260.

Total expenditure for the charity during this financial year was £182,258.

This resulted in a surplus of £43,002, of which £26,311 is restricted for use for the 2026 European Brass Band Championships and 2026 World Music Contest

NOTE: Whilst the surplus in this financial year is considerable, a large portion of unrestricted funds will be expended in the following year for the band’s appearances at The European Brass Band Championships as restricted funds for that purpose do not meet the financial demand.

Principal Funding Sources:

Supporter Scheme – The band launched a Supporter Scheme during this financial year and are delighted with the response. This scheme now provided regular income of vital unrestricted funds which help support our core costs.

Performance Income – The band undertook a busy schedule of engagements which generated a considerable income of £30,466.

Donations – The band are grateful to a number of people for donations, both restricted and unrestricted, without which we simply couldn’t carry out our activities.

Trusts and Foundations – The band has made many Trust and Foundation applications during this financial year in aid of our European Brass Band Championships and The World Music Contest appearances. This is an avenue of funding we have not previously explored and the response has been considerable, with grants awarded making up the vast majority of restricted funds shown in these accounts.

Reserves Policy: The Trustees maintain a reserves policy to hold a minimum of £10,000 in unrestricted funds. This buffer ensures the band can meet ongoing financial obligations, such as rehearsal facility rent and professional fees, for a 3 month period. Other outgoings would cease if the band was not operational and income generating.

Page4

6. Plans for Future Periods

7. Declaration

The Trustees declare that they have approved the Trustees' Report above.

Signed on behalf of the Charity’s Trustees:

Mr Michael James (Trustee) Date:27 August 2026

Page 5

Independent Examiner's Report of the Trustees of

Flowers Band

I report on my examination of the accounts of the Trust fot the year ended 31st October 2025, which are set out on pages 6 to10.

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:

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:

have not been met; or

Tony Jones ATT

27 August 2026

Page 6

Flowers Band

Statement of Financial Activities for the Year Ended 31 October 2025

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
Restricted
Total Funds
Total Funds
Funds
Funds
2025
2024
£
£
£
£
160,943
26,311
187,254
144,555
38,006
38,006
41,628
198,949
26,311
225,260
186,183
182,058
182,058
163,868
200
200
250
182,258
182,258
164,118
16,691
26,311
43,002
22,065
34,161
34,161
12,096
50,852
26,311
77,163
34,161

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 8 to 10 form an integral part of these financial statements.

Page 7

Flowers Band

Balance Sheet as at the 31 October 2025

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
Restricted income funds
Total charity funds
2025
£
78,203
-
78,203
(1,040)
77,163
77,163
50,852
26,311
77,163
2024
£
34,611
-
34,611
(450)
34,161
34,161
34,161
-
34,161

Approved by the Board on 27 August 2026 and signed on its behalf by:

Mr M James Mrs C Smith Trustee Trustee

The notes on pages 8 to 10 form an integral part of these financial statements.

Flowers Band

Page 8

1 Accounting policies

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with the Charities SORP (FRS 102) effective 1 January 2019, Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (FRS 102) and the Charities Act 2011.

Fund accounting policy

Restricted funds are funds received to be used for specific purposes as determined by the donors. 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 8.

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 9

Flowers Band

Notes to the Financial Statements for the Year Ended 31 October 2025

2 Voluntary income
Donations and legacies
Appeals and donations
Other Income
Unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2025
2024
£
£
£
£
130,720
26,311
157,031
120,299
30,223
30,223
24,256
160,943
26,311
187,254
144,555
3 Activities for generating funds
Events
Prize Money
Concerts
Other income
Unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2025
2024
£
£
£
£
3,303
3,303
9,746
30,466
30,466
31,882
4,237
4,237
38,006
-
38,006
41,628
4 Total resources expended
Direct costs
Establishment costs
Advertising & publicity
Sundry and other costs
Travel and subsistence
Equipment purchases
Professional costs
Support costs
Accountancy fees
Charitable
Governance
2024 Total
activities
£
£
£
8,777
-
14,842
1,795
-
-
5,080
-
1,084
125,438
-
119,737
14,913
-
26,054
-
28,204
182,057
-
163,867
-
200
250
182,057
200
164,117

Page 10

Flowers Band

Notes to the Financial Statements for the Year Ended 31 October 2025

Trustees' remuneration and expenses

No trustees received any remuneration during the year

5 Debtors: Amounts due within one year

Debtors: Amounts due within one year
Gift Aid
Prepayments
2025
2024
£
£
-
-
-
-
-
-

6 Creditors: Amounts falling due within one year

Accruals and deferred income 2025
2024
£
£
1,040
450
1,040
450

7 Related parties

Controlling entity

The charity is controlled by the trustees.

8 Analysis of funds

Restricted income funds
Unrestricted income fund
Total Funds
Net assets by fund
Current assets
Creditors: Amounts falling due within one year
Net assets
At 1
At 31
November
Incoming
Resources
October
2024
resources
expended
2025
£
£
£
£
-
26,311
-
26,311
34,161
198,949
(182,258)
50,852
34,161
225,260
(182,258)
77,163
Unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2025
2024
£
£
£
£
51,892
26,311
78,203
34,611
(1,040)
-
(1040)
(450)
50,852
26,311
77,163
34,161