Charity number 1142707
## Slaithwaite Brass Band
A company limited by guarantee number 07532611
Annual Report and Financial Statements for the period 1 March 2024 to 31 August 2025
## Slaithwaite Brass Band
Annual Report and Financial Statements for the period 1 March 2024 to 31 August 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**
1
## Slaithwaite Brass Band
## Trustees' report for the period 1 March 2024 to 31 August 2025
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial period and up to and including the date the report was approved were: **Name Position Dates**
**Position Dates** Colin Tracey Chair Andrew Booth Secretary Andrew Hudson Treasurer Daniel Booth Librarian Deborah Booth Mark Eastwood Band Manager Neil Hardy June Hardy Gillian Henderson Diane Hudson Utilities Manager Philip Hudson Tracey Tracey Andrew Knight David Hoyle Music Co-ordinator Brad Kaye Contest and Reg'n Manager
Resigned 2 September 2024
Resigned 31 December 2025 Resigned 4 September 2024 Resigned 27 July 2025 Resigned 9 February 2026
|**Charity number**|1142707|Registered in England and Wales|
|---|---|---|
|**Company number**|07532611|Registered in England and Wales|
|**Registered and principal address**|**Bankers**||
|The Bandroom|HSBC||
|Inghead Road|2 Cloth Hall Street||
|Slaithwaite|Huddersfield||
|Huddersfield|HD1 2ES||
|HD7 5DS|||
## **Independent examiner**
Katy Sargeant ACA **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 16 February 2011. It is governed by a memorandum and articles of association. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
## **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 the AGM.
2
## Slaithwaite Brass Band
## Trustees' report (continued) for the period 1 March 2024 to 31 August 2025
## **Objectives and activities**
## **The charity's objects**
To educate the public in the art and science of Brass Band musicianship by the presentation of concerts and related activities.
To provide and maintain a bandroom for the use of the inhabitants of Slaithwaite in the Metropolitan District of Kirklees and the surrounding area without distinction of political, religious or other opinions, including use for:
a) meetings, lectures and classes and
b) other forms of recreation and leisure-time occupation with the object of improving the conditions of life for the inhabitants.
## **The charity's main activities**
Slaithwaite Brass Band’s main activities are performing concerts and contests in the local area at a wide variety of venues and for different audiences.
The charity provides and maintains a band room in Slaithwaite for the use of the band and the local community. As well as being used for twice-weekly brass band rehearsals, the band room is regularly used for dance classes, additional brass ensemble rehearsals and recordings, meetings and private functions.
The bandroom has a bar, which is run through a trading subsidiary.
## **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 education in the art and science of brass band musicianship.
## **Financial review**
The net expenditure for the period was £1,778, including net expenditure of £1,689 on unrestricted funds and net expenditure of £89 on restricted funds.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £29,030.
Having regard to their legal duties of prudence and care the trustees believe it is prudent for the charity to maintain minimum reserves equivalent to at least 3 months’ core expenditure and ideally aim to accumulate unrestricted reserves equivalent of at least 6 months’ expenditure to provide the ability to:
- ensure that the Charitable Company does not become insolvent;
- meet unforeseen expenditure fund short-term deficits in income;
- ensure that the Charitable Company can meet its financial commitments;
- cover short term timing differences between income receipts and outgoing payments;
In addition, the trustees aim to build reserves to fund capital and refurbishments costs for the fabric of the band room as needs arise.
Reserves are to be maintained through generation of surplus from trading activities and fundraising appeals and events.
The trustees acknowledge that current reserves are in excess of the stated policy, however are planning the purchase of new instruments and are to incur costs in relation to an ongoing structural insurance claim of which they are there will be associated costs not yet known.
3
## Slaithwaite Brass Band
## Trustees' report (continued) for the period 1 March 2024 to 31 August 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 7/5/2026
Andrew Booth (Trustee)
4
## Slaithwaite Brass Band
## Independent examiner's report to the trustees of Slaithwaite Brass Band
I report to the charity trustees on my examination of the accounts of the charitable company for the period 1 March 2024 to 31 August 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:
- 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
- 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
- 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.
Katy Sargeant ACA
12/5/2026
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Slaithwaite Brass Band
## Statement of Financial Activities
## (including summary income and expenditure account) for the period 1 March 2024 to 31 August 2025
|Notes
2025
Unrestricted
funds
£
**Income from:**
Donations
(2)
18,438
Band fees and concert collections
9,439
Band member subscriptions
3,040
Fundraising
5,337
Merchandise
146
Room hire
1,195
Bank interest
435
Utilities contribution from SBB Trading
1,800
**Total income**
39,830
**Expenditure on:**
Rent, rates and water
1,131
Light and heat
6,075
Insurances
4,222
Telephone
882
Printing, postage and stationery
172
Repairs and maintenance
7,444
Band tuition/musical director fees
9,240
Band supplies and expenses
5,613
Sundry expenses
1,156
Accountancy
726
Licences
524
Depreciation
3,466
Bank Charges
148
Equipment purchases
720
**Total expenditure**
41,519
**Net income / (expenditure)**
(1,689)
**Fund balances brought forward**
98,836
**Fund balances carried forward**
(3)
97,147|2025
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
89
-
-
-
-
-
-
89
(89)
89
-|2025
Total
funds
£
18,438
9,439
3,040
5,337
146
1,195
435
1,800
39,830
1,131
6,075
4,222
882
172
7,444
9,240
5,702
1,156
726
524
3,466
148
720
41,608
(1,778)
98,925
97,147|2024
Total
funds
£
4,997
5,973
1,835
2,617
10
1,215
299
1,200
18,146
301
6,631
2,802
553
35
1,810
5,542
2,853
123
726
647
3,632
152
-
25,807
(7,661)
106,586
98,925|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## Slaithwaite Brass Band
## Balance sheet
|as at 31 August 2025
2025
Unrestricted
£
**Fixed assets**
Tangible assets
(4)
68,117
**Total fixed assets**
68,117
**Current assets**
Debtors and prepayments
(5)
9,494
Cash at bank and in hand
(6)
20,442
**Total current assets**
29,936
**Current liabilities:**
**amounts falling due within one year**
Accruals
906
**Total current liabilities**
906
**Net current assets / (liabilities)**
29,030
**Net assets**
97,147
**Funds**
Unrestricted funds
General unrestricted funds
95,286
Designated funds
(7)
1,861
Unrestricted funds
97,147
Restricted funds
-
**Total funds**
97,147|2025
Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-|2025
Total
£
68,117
68,117
9,494
20,442
29,936
906
906
29,030
97,147
95,286
1,861
97,147
-
97,147|2024
Total
£
66,233
66,233
5,402
28,466
33,868
1,176
1,176
32,692
98,925
95,736
3,100
98,836
89
98,925|
|---|---|---|---|
For the period 1 March 2024 to 31 August 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 7/5/2026
Andrew Booth (Trustee)
7
## Slaithwaite Brass Band
## Notes to the accounts
## for the period 1 March 2024 to 31 August 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 £750 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:
Freehold property: nil Musical instruments: nil Fixtures and Fittings: 25% reducing balance Building improvements: 10% straight line
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
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.
8
## Slaithwaite Brass Band
## Notes to the accounts continued
## for the period 1 March 2024 to 31 August 2025
|**2 **
**3 **
**4 **
**5 **
**6 **|**Grants and donations**
2025
Unrestricted
funds
£
Slaithwaite Brass Band Trading
14,091
Other donations
4,347
18,438
**Restricted funds**
Balance b/f
Incoming
£
£
One Community Foundation
89
-
89
-
**Fund name**
**Purpose of restriction**
One Community Foundation
**Tangible assets**
**Cost**
£
£
At 1 March 2024
35,402
6,044
Additions
-
950
Disposals
-
-
At 31 August 2025
35,402
6,994
**Depreciation**
At 1 March 2024
20,911
5,761
Depn reversed re. disposals
-
-
Charge for year
3,157
309
At 31 August 2025
24,068
6,070
**Net book value**
At 31 August 2025
11,334
924
At 29 February 2024
14,491
283
**Debtors and prepayments**
Amounts owed by subsidiary company
Prepayments
**Cash at bank and in hand**
Cash at bank
Cash in hand
Building
improvemen
Fixtures
and fittings
Towards new music stands.|2025
Restricted
funds
£
-
-
-
Outgoing
£
89
89
£
45,780
8,400
(4,000)
50,180
-
-
-
-
50,180
45,780
Instruments|2025
Total
funds
£
14,091
4,347
18,438
Transfers
£
-
-
£
5,679
-
-
5,679
-
-
-
-
5,679
5,679
2025
£
8,785
709
9,494
2025
£
20,344
98
20,442
Freehold
property|2024
Total
funds
£
2,979
2,018
4,997
Balance c/f
£
-
-
Total
£
92,905
9,350
(4,000)
98,255
26,672
-
3,466
30,138
68,117
66,233
2024
£
2,979
2,423
5,402
2024
£
28,454
12
28,466|
|---|---|---|---|---|
9
## Slaithwaite Brass Band
## Notes to the accounts continued
## for the period 1 March 2024 to 31 August 2025
|**7 Designated funds**
Instruments and uniforms
**Fund name**
Instruments and uniforms|Balance b/f
Incoming
Outgoing
Transfers
£
£
£
£
3,100
-
1,239
-
3,100
-
1,239
-
**Reason for designation**
Designated towards the cost of new instruments and uniforms.|Balance c/f
£
1,861
1,861|
|---|---|---|
## **8 Related party transactions**
## **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.
## **Other related party transactions**
The charity is parent company to Slaithwaite Brass Band (Trading) Limited, a company limited by guarantee, company number 07729594.
The trading subsidiary donates any surplus profit at the year end to the charity - for the period 1 March 2024 to 31 August 2025 the amount donated was £8,519 (2024 £2,979). The trading company also made a contribution towards utilities costs of £1,800 during the period (2024 £1,200).
10
## Slaithwaite Brass Band
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the period 1 March 2024 to 31 August 2025
|2025
2024
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Donations
18,438
4,997
Band fees and concert collections
9,439
5,973
Band member subscriptions
3,040
1,835
Fundraising
5,337
2,617
Merchandise
146
10
Room hire
1,195
1,215
Bank interest
435
299
Utilities contribution from SBB Tradin
1,800
1,200
**Total income**
39,830
18,146
**Expenditure**
Rent, rates and water
1,131
301
Light and heat
6,075
6,631
Insurances
4,222
2,802
Telephone
882
553
Printing, postage and stationery
172
35
Repairs and maintenance
7,444
1,810
Band tuition/musical director fees
9,240
5,542
Band supplies and expenses
5,613
2,784
Sundry expenses
1,156
123
Accountancy
726
726
Licences
524
647
Depreciation
3,466
3,632
Bank Charges
148
152
Equipment purchases
720
-
**Total expenditure**
41,519
25,738
**Net income / (expenditure)**
(1,689)
(7,592)
**Fund balances brought forward**
98,836
106,428
**Fund balances carried forward**
97,147
98,836|2025
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
89
-
-
-
-
-
-
89
(89)
89
-|2024
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
69
-
-
-
-
-
-
69
(69)
158
89|2025
Total
funds
£
18,438
9,439
3,040
5,337
146
1,195
435
1,800
39,830
1,131
6,075
4,222
882
172
7,444
9,240
5,702
1,156
726
524
3,466
148
720
41,608
(1,778)
98,925
97,147|2024
Total
funds
£
4,997
5,973
1,835
2,617
10
1,215
299
1,200
18,146
301
6,631
2,802
553
35
1,810
5,542
2,853
123
726
647
3,632
152
-
25,807
(7,661)
106,586
98,925|
|---|---|---|---|---|
11