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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 08047535 (England and Wales) REGISTERED CHARITY NUMBER: 1148331

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

FOR

BRASS BANDS ENGLAND

Gibson Booth Limited 12 Victoria Road Barnsley South Yorkshire S70 2BB

BRASS BANDS ENGLAND

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 10
Independent Examiner's Report 11 to 12
Statement of Financial Activities 13
Balance Sheet 14 to 15
Cash Flow Statement 16
Notes to the Cash Flow Statement 17
Notes to the Financial Statements 18 to 26
Detailed Statement of Financial Activities 27 to 28

BRASS BANDS ENGLAND

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2021

TRUSTEES M D Kilroy Chairman M Stannard G Walczak S Woodward N Morgan (resigned 1.6.20) D T Thornton M J Walsh Ms J Hoggarth (appointed 1.6.20) N C Stevens (appointed 1.6.20) Ms M Bedford Treasurer (appointed 1.6.20) P A Beaumont (appointed 1.6.20) CEO K Crookston REGISTERED OFFICE Unit 12 Maple Industrial Estate Stocks Lane Barnsley S75 2BL

REGISTERED COMPANY NUMBER 08047535 (England and Wales)

REGISTERED CHARITY NUMBER 1148331

INDEPENDENT EXAMINER Gibson Booth Limited 12 Victoria Road Barnsley South Yorkshire S70 2BB BANKERS Lloyds Bank plc 19 Eastgate Street Gloucester Gloucestershire GL1 1NU

Page 1

BRASS BANDS ENGLAND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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).

Brass Bands England is a charitable, membership organisation, which (at the end of March 2021) represents approximately 440 organisations encompassing over 550 brass bands, containing approximately 17,000 individuals, and the number of members is growing steadily. This suggests that (to our knowledge) BBE is currently the largest non-obligatory membership organisation dedicated to the support and promotion of brass banding activity in the world.

The financial year 2020-2021 has been like no other in living memory. The COVID 19 pandemic has caused global social and economic stress, impacting on all sectors in every country across the world. The Arts, Culture and Leisure sectors have perhaps been affected more than any other. The brass band and other amateur music-making sectors have found themselves additionally compromised due to Government priorities being focused on those activities that have the most economic impact.

During this unprecedented period, Brass Bands England has shown flexibility, innovation, compassion and, most importantly, leadership. Remarkably, the organisation has gone from strength-to-strength during this period, using all its imagination, technical expertise and excellent networks to create a wide range of support mechanisms that have enabled the brass band community to survive and thrive during this past year. It also must be said that the brass band sector has collectively risen to the challenge posed by the pandemic and produced some of the most memorable digital content, some of which will last in the memory for many years to come. So many brass bands have organised online events and regular meetings to keep their members engaged and to ensure individuals health and wellbeing is as good as possible. To witness this amazing effort from so many of our brass bands is amazing and truly humbling.

BBE hopes that this successful technical-based approach will herald a new era of performance delivery with continued utilisation of digital technologies, alongside live performances. We hope that this approach will enable bands to reach new audiences and improve the art they offer. The BBE trustees would like to offer their sincere thanks and congratulations to all the brass bands that have shown such resilience, innovation and care during this past year.

Page 2

BRASS BANDS ENGLAND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES

Objectives and aims

One of the core objectives of Brass Bands England is to become the main representative body operating on behalf of brass bands in this country. In order to achieve this, it has strived to increase its brass band sector influence and relevance through providing proactive support and knowledge sharing for all elements of the brass band community. These include bands, players, audiences, associations, event organisers, the press and commercial enterprises. However, membership of Brass Bands England is a requirement to access all of the excellent benefits that the organisation can provide. There are, however, issues of national importance that will be taken up from time to time by Brass Bands England for the benefit of the entire sector as a whole.

Over the past year, once again, Brass Bands England has received many requests and suggestions for it to become the organisation that could provide a single independent and impartial voice representing bands at all levels across the organisational, funding, cultural and artistic landscape, which is very encouraging. This fits well with Brass Bands England's primary aim of supporting brass bands to become robust and sustainable and be better appreciated by others outside of our immediate cultural sphere. As Brass Bands England grows in influence, relevance and capacity, this strategic aim has never been more pertinent and necessary.

Public benefit

In setting its plans and priorities for areas of work, the trustees of Brass Bands England have had regard to guidance from the Charity Commission on public statement of benefit. The charity's objectives and activities demonstrate how Brass Bands England has set out to fulfil its principle charitable objective.

Page 3

BRASS BANDS ENGLAND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STRATEGIC REPORT

Achievement and performance

Charitable activities and operational performance

Over the past year both the staff team and our specialist freelance group have grown considerably in terms of number and skill set. The trustees are delighted with all aspects of operational performance and thrilled that BBE has a team that contains outstanding people that unfailingly deliver exceptional quality provision, information and education to the BBE members.

Staff

There were several new staff appointments made during 2020-2021. The success of the BandSafe Safeguarding programme led to the appointment of a new Safeguarding Officer, Sam Fisher, who began working for BBE on 9 November. Substantial effort was devoted to an application to the ACE Culture Recovery Fund which was successful. This award was £227,189. Thanks to this additional investment, BBE recruited to a range of new roles. The team now boasts seven salaried staff and during the past year have contracted 35 freelance staff to provide expert workshops and support core delivery, Marketing, Digital content, the Brass Foundations, and Brass Band Archive projects.

BBE Staff members continue to work from home in the main and have met on Zoom at 10.00am every working day. These meetings have been extremely useful, not only in making sure that operations have continued effectively, but continued daily contact has been vital on a personal level and in keeping team morale high at a very difficult time. Their incredible passion, professionalism, knowledge and commitment are appreciated and admired by the Board. The team continues to achieve outputs and impacts beyond the KPIs listed in the 2018-2022 Arts Council England (ACE) funding agreement and BBE business plan, and they still aspire to deliver more.

Among the core activities undertaken in the past year are:

COVID-19

The arrival of the COVID -19 Pandemic has provided significant challenges for everyone. BBE has led the way in providing COVID specific advice for the entire brass band sector. A large proportion of the team's time has been committed to Covid-19 and its effects on banding in general, as well as how to get bands back to rehearsing safely. This has included a project researching aerosols and droplets which was received warmly by the DCMS. This subsequently led to brass band specific information being included in its Covid-19 guidance. This has been accompanied by comprehensive documents giving bands as much information as possible to avoid the spreading of Covid-19 during rehearsals.

The trustees are particularly proud of this work and are aware that Bands and other organisations are grateful for this lead. All the BBE team have been involved in this work, but the trustees would particularly like to thank BBE's Dr Alex Parker for his unceasing determination and dedication, working in partnership with national and Government bodies such as Public Health England (PHE), Department of Digital, Culture, Media and Sport (DCMS) and others, to help them to better understand the potential dangers of COVID-19 in brass band settings and approaches to mitigate the risk.

Page 4

BRASS BANDS ENGLAND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Online workshops and utilisation of digital technologies

The pandemic provided a unique opportunity for BBE and others to innovate and fully explore different ways of communicating with and provide services to our members and the wider sector. So many of the day-to-day activities moved online. Below are a few examples of this past year's digital provision:

Date Host and Topic

Page 5

BRASS BANDS ENGLAND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The new 'Band Governance' Bootcamp was piloted successfully, and the first event reached a capacity audience online. This workshop will be further developed and launched fully in 2021-2022. Feedback for all the past year's workshops and information sessions have been tremendously positive. A new BandSafe webinar is delivered every fortnight and drop-in sessions are held online on alternate weeks.

Safeguarding and Bandsafe

The roll out of the Bandsafe programme continued to be delivered online. Now there are over 550 members trained. The online sessions were reduced to £50 per delegate (normally £60) to reflect reduced costs to BBE and limited to 20 people per session (normally 40). A new contract has been agreed with the NSPCC to accredit this programme. The appointment of BBE's specialist Safeguarding Officer (Sam Fisher) will see this work grow during the coming months and years. For more information follow this link: https://www.bbe.org.uk/BandSafe

Child Performance Licensing (CPL)

BBE has worked closely with the Department of Education and The Welsh Assembly to provide approved Safeguarding Training and online BOPA certification. The Welsh BOPA approval has been renewed and extended to include other musical groups. The Department for Education has also indicated that the current agreement will be extended to other musical groups. This needs to be fully examined in terms of opportunity, capacity, revenue and resource. It represents an exciting opportunity for BBE to extend its Safeguarding training and further grow its revenue and membership.

Brass Band Conference

The Brass Band Conference took place online on Saturday 19 September. An average of 3,600 people viewed the various presentations on the theme of resilience and sustainability. This event incorporated the BBE AGM, which was well attended. Members agreed that all future AGMs should be held using this format to allow more people to attend and contribute. A wide range of subjects were covered during the day and feedback was overwhelmingly positive.

Brass Foundations Project

Brass Foundations is Brass Bands England's education programme, led by a team of five experienced Youth Development Brass Specialists. These are:

There has been considerable effort made on designing and implementing the Brass Foundations project. This project has already been an outstanding success and the overall project is making significant strides in developing additional initiatives to roll out in the coming year. This includes the #PromsInThePlayground initiative to be launched in July 2021.

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BRASS BANDS ENGLAND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The programme provides help and guidance for bands, as well as forming new partnerships with cultural organisations, schools and Music Education Hubs. The team provides access to tailored advice and support in brass education and running of youth banding provision. They have also hosted a weekly Facebook live show 'Bring Back the Brass' which explores the musical beginnings and careers of well-known figures in the world of brass.

Crowdfunder appeal 'Save our Bands'

November 2020 saw the launch of the 'Save our Brass Bands' appeal. This was supported by television celebrity and baritone player Melanie Sykes. During this appeal, over £140,000 was raised for bands through the partnership with Crowdfunder. Extensive national media was enjoyed during this period including a large amount of radio, podcast, newspaper coverage and two appearances on BBC TV.

Brass Band Emergency Fund

As the Covid-19 emergency continued to escalate, Brass Bands England's priority was to support the brass banding community at a time of crisis. BBE knew that bands faced a significant loss in income from concerts, contests and gigs. This crowdfunding appeal was designed to help bands most in need.

Members of Brass Bands England could apply for funds raised to help with the following costs.

Membership

Membership continues to rise despite the issues created by the pandemic. At the end of March 2021 BBE membership stood at 439 Organisations and 78 individuals. This constitutes a significant rise over the past three years since the organisational restructure as follows:

National Youth Brass Band Championships

Unfortunately, this year's event was cancelled due to the impact of COVID-19. Plans are well developed for the event to take place in 2022 at Corby Business Academy. Key staff visited the venue during the summer, and it appears to be very suitable. It is hoped that this will herald a successful period for BBE with the Youth Champs and the European Brass Band Festival taking place within a two-month period.

Brass Band Archive

BBE has appointed professional archivists to examine, evaluate and catalogue the music and other artefacts from the Brass Band Archive. Interest in the collection was received from Heritage Quay at Huddersfield University and an agreement was reached to make this the new home for the archive. Work continues apace to digitise and record the collection. It is hoped that all the collection will make its way into its new home before the end of 2021.

Page 7

BRASS BANDS ENGLAND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Arts Council England

BBE's relationship with ACE continues to strengthen, with our ACE Relationship Manager attending most Trustee Board meetings. Having our Relationship Manager as a proactive member of the BBE team has paid huge dividends over the past few years. This close working relationship with our 'critical friend' is greatly valued by BBE. ACE is pleased with BBE's performance and proactive approach to supporting the brass band sector. BBE, is now considered a low-risk organisation for the first time since the commencement of ACE funding in 2012, a clear reflection of the continuing improvements made across all areas of the organisation. BBE is very grateful for Arts Council England's continued backing in both financial investment and practical support.

Financial review

Investment policy and objectives

No investment risks are taken with the finances of the charity. Any surplus funds are invested in the charity's bank account. Any interest paid on this account is used in the furtherance of the charity's objectives.

Reserves policy

The Trustees are fully aware of the significance of the support that Arts Council England (ACE) gives to the Charity, which has enabled Brass Bands England's recent growth in membership and activities. This has been achieved by investing in an excellent team of paid staff.

The Trustees recognise the impact that these employees have on the organisation and further appreciate that without the current ACE support the Charity would not be able to continue their employment. The Trustees have therefore adopted a reserves policy which reflects the impact of any withdrawal of future support given by ACE.

The calculation of the reserves is therefore based upon the value of investment in fixed assets plus an amount held at any time in cash or cash equivalents to an estimate of full staff redundancy costs plus three months gross current payroll costs plus a reserve for future office-based costs. The Trustees are confident that this will protect the staff from the immediate impact should the withdrawal of support by ACE occur.

The Trustees further consider that the Charity will be able to continue, albeit on a much reduced, voluntary, basis, with continuing membership support and other income streams in the foreseeable future.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Page 8

BRASS BANDS ENGLAND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Board of Trustees

The board of trustees continues to support the operational team in its work and has made significant progress in the specialist subgroups that were created in early 2020.

1. Diversity, Equality and Inclusion. (Chair: Julie Hoggarth)

BBE has worked with sector partners to develop the 'Challenge 2030' diversity and equality project. BBE's vision to see the make-up of bands reflect their communities, and to see Equality, Diversity and Inclusion across the whole of brass banding by 2030, launched in a webinar in November 2020. Full details are available on the BBE website at https://www.bbe.org.uk/what-we-do/equality-diversity-and-inclusion-edi. Trustees and staff alike have undergone EDI training in the past year, and this will be rolled out as part of BBE's regular subject specific education programme.

Highlights include:

2. Innovation in Education (Chair: Dr David Thornton)

David has worked with Education and Development Manager Sarah Baumann to ensure that every aspect of BBE's education programme is relevant and as up to date as possible. His input in the delivery of online programmes has been invaluable. Sarah and David held further discussions leading to the development of several new webinar subjects hosted by expert presenters. More workshops are due to be developed and delivered during 2021-22. David was also proactive in the appointment of brass specialists for the Brass Foundations programme through the ACE Culture Recovery Fund.

3. Utilisation of Digital Technology and IT integration (Chair: Paul Beaumont)

During the past year significant investment has been made into this area. BBE now boasts its own in-house studio, improved website functionality and improved digital connectivity and utilisation. Paul has also focussed on identifying and evaluating the possibility of a new BBE headquarters that can house the BBE team, whilst also providing an exhibition space, performance space and resources that members will be able to use in a variety of ways. A potential location has been identified and negotiations to secure this as BBE's future home are at an advanced stage.

4. Major Events including EBBC 2024 (Chair: Nigel Stevens)

BBE was awarded the European Brass Band Competition (EBBC) event in 2024 due to be held at Sage Gateshead. However, in December 2020, Chief Executive Officer Kenny Crookston was approached by EBBA President Ulf Rosenburg to see if BBE would be able to bring this forward to 2022. The BBE Board, European Brass Band Festival management team and the operational team agreed that it was possible to host the EBBF in 2022 at Symphony Hall Birmingham, if the programme could be restructured and the European Youth Brass Band was not included as part of the contract (to reduce BBE's financial liability and ensure adequate resource and staff capacity). These conditions were agreed after comprehensive discussion and arrangements are now well underway.

An additional Subgroup was created during 2020-21 to review remuneration of staff.

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BRASS BANDS ENGLAND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

5. Remuneration Working Group (Chair: Mike Walsh)

Mike agreed to Chair this new working group to review all elements of remuneration across BBE. A new Remuneration Policy has been developed and adopted by the board of trustees. This new group ensure that all staff have their remuneration considered and recommendations are made to the BBE Board for ratification.

Over the past year, once again, BBE has received many requests for it to become the organisation that could provide an independent and impartial voice representing bands at all levels across the brass band sector landscape. This fits well with BBE's primary aim of supporting brass bands to become robust and sustainable and for brass bands to be better appreciated by others outside of our immediate cultural sphere. As BBE grows in influence, relevance and capacity, this strategic aim has never been more pertinent and necessary. The board of trustees will work tirelessly to achieve this important objective.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

IN CONCLUSION

This year has seen further significant progress made by BBE. The trustees are delighted with, and extremely proud of, the organisation's continued growth over the 2020-21 period. This year represents the most prolific year in the history of the organisation (even outstripping last year's incredible performance), delivering outstanding substantial benefits to the brass band community on a truly national basis. The exceptional progress made over the past year particularly in the face of the COVID-19 Pandemic sees the brass band sector at the leading edge of many areas within the arts and culture arena.

The brass band community should take great pride in the fact that the brass band sector is at the forefront in so many ways. The staff and trustees of BBE sincerely hope that more people and organisations will engage with us now, and in the coming years, to help us to achieve 'Better Banding for All'.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 20/09/2021 and signed on the board's behalf by:

................................................................. M D Kilroy - Trustee

Page 10

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRASS BANDS ENGLAND

Independent examiner's report to the trustees of Brass Bands England ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the 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 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 2011 ('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.

Page 11

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRASS BANDS ENGLAND

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCA which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  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.

Scott Mell FCA Gibson Booth Limited 12 Victoria Road Barnsley South Yorkshire S70 2BB

Date: 20/09/2021

Page 12

BRASS BANDS ENGLAND

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
277,285
Other trading activities
4
24,777
Total
302,062
EXPENDITURE ON
Charitable activities
5
Charitable activities
293,670
NET INCOME/(EXPENDITURE)
8,392
RECONCILIATION OF FUNDS
Total funds brought forward
46,404
TOTAL FUNDS CARRIED FORWARD
54,796		 Restricted
funds
£
224,423
-
224,423
200,318
24,105
7,841
31,946		 31.3.21
Total
funds
£
501,708
24,777
526,485
493,988
32,497
54,245
86,742		 31.3.20
Total
funds
£
245,121
52,281
297,402
299,942
(2,540)
56,785
54,245

The notes form part of these financial statements

Page 13

BRASS BANDS ENGLAND

BALANCE SHEET 31 MARCH 2021

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
11
18,245
CURRENT ASSETS
Debtors
12
36,576
Cash in hand
183,479
220,055
CREDITORS
Amounts falling due within one year
13
(183,504)
NET CURRENT ASSETS
36,551
TOTAL ASSETS LESS CURRENT LIABILITIES
54,796
NET ASSETS
54,796
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
31,946
-
-
-
-
-
31,946
31,946		 31.3.21
Total
funds
£
50,191
36,576
183,479
220,055
(183,504)
36,551
86,742
86,742
54,796
31,946
86,742		 31.3.20
Total
funds
£
29,435
21,805
36,678
58,483
(33,673)
24,810
54,245
54,245
46,404
7,841
54,245

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

continued...

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BRASS BANDS ENGLAND

BALANCE SHEET - continued 31 MARCH 2021

The trustees acknowledge their responsibilities for

The financial statements were approved by the Board of Trustees and authorised for issue on 20/09/2021 and were signed on its behalf by:

............................................. M D Kilroy - Trustee

The notes form part of these financial statements

Page 15

BRASS BANDS ENGLAND

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period		 31.3.21
£
178,440
178,440
(31,639)
(31,639)
146,801
36,678
183,479		 31.3.20
£
4,651
4,651
(7,204)
(7,204)
(2,553)
39,231
36,678

The notes form part of these financial statements

Page 16

BRASS BANDS ENGLAND

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
31.3.21 31.3.20
£ £
Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities) 32,497 (2,540)
Adjustments for:
Depreciation charges 10,883 7,770
(Increase)/decrease in debtors (14,771) 636
Increase/(decrease) in creditors 149,831 (1,215)
Net cash provided by operations 178,440 4,651
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.20 Cash flow At 31.3.21
£ £ £
Net cash
Cash at bank and in hand 36,678 146,801 183,479
36,678 146,801 183,479
Total 36,678 146,801 183,479

2. ANALYSIS OF CHANGES IN NET FUNDS

The notes form part of these financial statements

Page 17

BRASS BANDS ENGLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. COMPANY STATUS

The charity is a company limited by guarantee. The members of the company are the trustees named on page 1. In the event of the charity being wound up the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is shown on page 1.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Income

Membership subscriptions

Income from membership subscriptions is recognised in the Statement of Financial Activities on an accruals basis and is spread evenly over the period to which each subscription relates.

Grant funding

The charity receives government grants in respect of the promotion of the practice and performance of brass band music. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Donations

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

continued...

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BRASS BANDS ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

2. ACCOUNTING POLICIES - continued

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Computer equipment - 20% on cost

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

3. DONATIONS AND LEGACIES

Culture Recovery Fund grant
Membership subscriptions
Arts Council England
Other grants and donations		 31.3.21
£
227,189
45,976
210,810
17,733
501,708		 31.3.20
£
-
36,812
207,000
1,309
245,121

Income from donations and legacies £501,708 (2020: £245,121) of which £224,423 (2020: £Nil) was attributable to restricted funds and £277,285 (2020: £245,121) was attributable to unrestricted funds.

continued...

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BRASS BANDS ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

4.
OTHER TRADING ACTIVITIES
BBIS commission
NYBBC
Sundry income
Ticketing income
5.
CHARITABLE ACTIVITIES COSTS
Charitable activities
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Salaries and NI
Staff expenses
Other subcontractors
National office costs
Unibrass
EBBA
European Youth Band - players' assistance
Bandsafe
NYBBC expenses
Bank charges
Conference
Workshop programme expenses
Digital marketing product deve lopment
Brass Band Archive
Grants repayable
Depreciation		 Direct
Costs (see
note 6)
£
491,684		 31.3.21
£
6,577
(84)
5,082
13,202
24,777
Support
costs (see
note 7)
£
2,304
31.3.21
£
233,025
12,077
45,101
77,783
1,000
333
(370)
906
310
1,559
5,794
7,970
2,000
9,449
83,864
10,883
491,684		 31.3.20
£
6,919
14,411
311
30,640
52,281
Totals
£
493,988
31.3.20
£
146,443
10,317
-
64,270
1,863
3,170
883
21,929
16,695
1,843
6,526
13,565
-
-
-
7,770
295,274

continued...

Page 20

BRASS BANDS ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

7. SUPPORT COSTS

SUPPORT COSTS
Management
£
Charitable activities 2,304
Support costs, included in the above, are as follows:
Management
31.3.21 31.3.20
Charitable
Total
activities
activities
£ £
Trustees' expenses - 2,370
Legal and professional 624 618
Independent examiners fee 1,680 1,680
2,304 4,668

Support costs, included in the above, are as follows:

Management

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.21 31.3.20
£ £
Depreciation - owned assets 10,883 7,770

9. TRUSTEES' REMUNERATION AND BENEFITS

No members of the Management Committee, all of whom are trustees, received any remuneration during the year (2020: £Nil).

continued...

Page 21

BRASS BANDS ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

9. TRUSTEES' REMUNERATION AND BENEFITS - continued

Trustees' expenses

Expenses amounting to £Nil (2020: £2,370) were reimbursed to Nil (2020: 5) Trustees.

10. STAFF COSTS

The average monthly number of employees and full time equivalents during the year was 6 (2020: 5)

No employees received remuneration of £60,000 or over during the year.

The total staff costs and employee benefits were as follows:

Wages and salaries
Social security
Defined contribution pension costs		 31.3.21
£
215,291
11,306
6,428
233,025		 31.3.20
£
131,753
9,377
5,313
146,443

The total amount of employee benefits received by key management personnel is £62,618 (2020 - £58,843). The Trust considers its key management personnel to be the CEO.

continued...

Page 22

BRASS BANDS ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

11.
TANGIBLE FIXED ASSETS
COST
At 1 April 2020
Additions
At 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments and accrued income		 Computer
equipment
£
43,175
31,639
74,814
13,740
10,883
24,623
50,191
29,435
31.3.21
31.3.20
£
£
1,000
-
35,576
21,805
36,576
21,805

continued...

Page 23

BRASS BANDS ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Social security and other taxes
Other creditors
Accruals and deferred income
14.
MOVEMENT IN FUNDS
At 1.4.20
£
Unrestricted funds
General fund
46,404
Restricted funds
Super Fast South Yorkshire
7,841
Culture Recovery Fund 1
-
7,841
TOTAL FUNDS
54,245
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
302,062
Restricted funds
Super Fast South Yorkshire
-
Culture Recovery Fund 1
216,689
BBE Emergency Fund
7,234
Brass Band Heritage Fund
500
224,423
TOTAL FUNDS
526,485		 31.3.21
31.3.20
£
£
5,175
3,599
2,040
1,123
176,289
28,951
183,504
33,673
Net
movement
At
in funds
31.3.21
£
£
8,392
54,796
(2,476)
5,365
26,581
26,581
24,105
31,946
32,497
86,742
Resources
Movement
expended
in funds
£
£
(293,670)
8,392
(2,476)
(2,476)
(190,108)
26,581
(7,234)
-
(500)
-
(200,318)
24,105
(493,988)
32,497

continued...

Page 24

BRASS BANDS ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Super Fast South Yorkshire
TOTAL FUNDS
Comparative net movement in funds, included in the above
Unrestricted funds
General fund
Restricted funds
Super Fast South Yorkshire
TOTAL FUNDS		 At 1.4.19
£
46,468
10,317
56,785
are as follows:
Incoming
resources
£
297,402
-
297,402		 Net
movement
At
in funds
31.3.20
£
£
(64)
46,404
(2,476)
7,841
(2,540)
54,245

Resources
Movement
expended
in funds
£
£
(297,466)
(64)
(2,476)
(2,476)
(299,942)
(2,540)

Fund descriptions

Restricted funds

The income funds of the charitable company include restricted funds comprising the following unexpended balances of grants held on trust to be applied for specific purposes.

During the year the charity used £2,476 (2020: £2,476) of the Super Fast South Yorkshire restricted fund balance against the depreciation of the capitalised website costs included in fixed assets.

During the year the charity received £216,689 (2020: £Nil) of restricted funding relating to the Cultural Recovery Fund, of which £1,601 (2020: £Nil) was used against the depreciation of the capitalised computer equipment costs included in fixed assets, £104,643 was used for charitable expenditure and £83,864 was repaid after the year end.

continued...

Page 25

BRASS BANDS ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

14. MOVEMENT IN FUNDS - continued

The charity also received £7,234 from the Brass Bands England Emergency Fund, and £500 from the Brass Band Heritage Fund, all of which were fully used during the year on relevant expenses.

15. RELATED PARTY DISCLOSURES

During the year, £1,200 (2020 - £Nil) was paid to Aruba Blue Limited in respect of financial management services. Ms M Bedford, Trustee, is also a Director of Aruba Blue Limited.

Page 26

BRASS BANDS ENGLAND

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

INCOME AND ENDOWMENTS
Donations and legacies
Culture Recovery Fund grant
Membership subscriptions
Arts Council England
Other grants and donations
Other trading activities
BBIS commission
NYBBC
Sundry income
Ticketing income
Total incoming resources
EXPENDITURE
Charitable activities
Salaries and NI
Staff expenses
Other subcontractors
National office costs
Unibrass
EBBA
European Youth Band - players' assistance
Bandsafe
NYBBC expenses
Bank charges
Conference
Workshop programme expenses
Digital marketing product deve lopment
Carried forward		 31.3.21
£
227,189
45,976
210,810
17,733
501,708
6,577
(84)
5,082
13,202
24,777
526,485
233,025
12,077
45,101
77,783
1,000
333
(370)
906
310
1,559
5,794
7,970
2,000
387,488		 31.3.20
£
-
36,812
207,000
1,309
245,121
6,919
14,411
311
30,640
52,281
297,402
146,443
10,317
-
64,270
1,863
3,170
883
21,929
16,695
1,843
6,526
13,565
-
287,504

This page does not form part of the statutory financial statements

Page 27

BRASS BANDS ENGLAND

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Charitable activities
Brought forward
Brass Band Archive
Grants repayable
Depreciation of tangible fixed assets
Support costs
Management
Trustees' expenses
Legal and professional
Independent examiners fee
Total resources expended
Net income/(expenditure)		 31.3.21
£
387,488
9,449
83,864
10,883
491,684
-
624
1,680
2,304
493,988
32,497		 31.3.20
£
287,504
-
-
7,770
295,274
2,370
618
1,680
4,668
299,942
(2,540)

This page does not form part of the statutory financial statements

Page 28