REGISTERED COMPANY NUMBER: 081Y17535 {En8land and Wales) REGISTERED CHARITY NUMBER.. 1148331 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR BRASS BANDS ENGLAND Gibson Booth Limited 12 Vlctorla Road Barnsley South Yorkshire S70 2BB
BRASS BANDS ENGLAND CONTENTS OF THE FINANCML STATEMEpirs FOR THE YEAR ENDED 31 MARCH 2024 Page Reference and Admlnlstratfve Detslls Report of the Trustees 2 to 10 Independent Examlner's Report 11 to 12 Statemeht of Flfianclal Activities 13 Balance Sheet 14 to 15 Cash Flow Statement 16 Notes to the Cash Flow Statement 17 Notes to the Flnanclal Statements 18 10 29 Detalled Staternent of Flnandal Actlvltles 30 to 31
RAS5 BANDS ENGLAND REFERENCE AND ADMINisfRATIVE DEfAILS FOR THE YEAR ENDED 31 MARCH Z024 TRUSTEES Mr M D Kllroy Mr G Walczak M5 5 Woodward Iresl8ned 15.5.24) Mr D TThornton Mr M J Walsh MSJ Ho88arth Mr N C Stevens Mr P A Beaumont ITreasurerl Mr P Rlchards MrSAIi Ms H Beech (appointed 1.6.241 Mr R E Tendler (appolnted 1.6.241 CHIEF EXECUTIVE OFFICER Mr K Crookston REGISTERED OFFICE Unlt 12 Maple Industrlal Estate Stocks Lane Barnsley $75 2BL REGISTERED COMPANY NUM8EA 08047535 IEn8land and Wales} REGISTERED CHARITY NUMBER 1148331 INDEPENDENT EXAMINER Glbson Booth Llmlted 12 Victorla Road 8arnslev South Yorkshire S70 2BB BANKERS Lloyds Bank plc 19 Eastgate Street Gloucester Gloucestershire GLI INU Page I
BRASS BANDS ENGLAND REPORT OF THE TRUSfEES FOR THE YEAR ENDED 31 MARCH 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, presènt thelr report wlth the financial statements of the charlty for the year ended 31 March 2024. The trustee5 have adopted the provislons of Accounting and Reportlng by Charitles: Statement of Re¢ommended Practice applicable to charitles preparing their accounts in accordance with the Flnanclal Reportln8 Standard appllcable in the UK and Republic of Ireland IFRS 1021 (effective l January 2019). Board of Trustees The 8oard of Trustees continue to support the operational team in their work and has strengthened 5igniflcantly in terms of diversity and skill set over the past 12 months or so. Governance is robust, wlth an eye on achievin8 the organlsation's stratesic aims and objectives, growth. sustainabillty and contlnual Improvement In all areas. New Tru5tee5' code of conduct and terms of reference were developed during 2022123124 and adopted by the board during 2023124. This Is contalned In a new BBE Board Member's Handbookthat was developed in the Same perlod. Followin8 a rlgorous recrultment exerclse that took place in Deeember 2023, two new Oung. trustees joined the BBE Board. The successful candldate5, Reuben Tendler and Hannah Beech, Jolned BBE'5 experienced board of trustee5, responslble for the strate8lc direction and governan of the or8anlsatlon. OBJEcnvES AND AcrivmES ObJectlve$ and alms Brass Bands En8land IBBEI Is a charitable, Arts Council England-funded Investment Prlndples Support Organisation IIPSO}. It is primarlly a sector support organisation, whlch provides an independent and impartial volce representlng bands at all levels across the arts and culture landscape In En8land and Èlsewhere, Durln8 2023-24, BBE ha5 once a8aln enjoyed one of the most active and successful years slnce its formation (previously the Brltlsh Federation of B Tass Bands} in 1968. Membership numbers have Increased steadily, strate8lc partnershlps have grown and strengthened. The proactlve relatlonships wlth music hubs, government departments and NGOS have, in consequence, seen BBE grow In stature, visibillty and influence, This ali8ns well wlth BBE'S primary alm of supportlng brass bands to become more robust and sustalnable, and to be better appreclated by others Outside of our immediate cultural sphere. Page 2
BRASS BANDS ENGLAND REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRATEGIC REPORT Achlevement and perfomiance Charltable actlvltles and operatlonal perfomwnce Membershlp The Impatt of expanded operatlonal actlvSties and capaclty has seen membershlp continue to 8row but at a slower rate than prevlously experlenced. At the end of March 2024, BBE membershlp 8rew to 526. whlch contaln in the re8ion of 17,250 individuals. The churn in membership is tracked closely wlth some members chooslng to leave, rnainly due to the cost, and new members jolnln& BBE contlnues to monltor the c05t versus value of membershlp and to look to Improve the Members value proposltlon for or8anlsatlons and Indlvlduals allke. Thls constltutes a slgnlficant rlse over the past slx years slnce the organlsational restructure In 2017-2018. The increased membership year on year Is demonstrated a5 follows. End March 2018: 181 Member Or8anisations End March 2020: 392 Member Organisatlons End March 2021: 439 Member Organlsatlons - End March 2022: 470 Member Organlsatlons End March 2023." 503 Member Or8ani5ation5 End March 2024: 526 Member Or8anisation5 Members Worklng Group The Member5, Workin8 Group was formed with the purpose of encoura8lng more proactive en8aBement wlth BBE and ensurln8 that member's volces are heard. Thls group Is now well e5tabli5hed and is working to identlfy speclflc areas of future focus and artivlty for BBE to conslder. A comm155ioning strategy, composer directory with PR and marketin8 Opportunities for composers to piomote themselves and their muslc have been identified a5 much needed addltlons to the BBE activity portfolio. Staff There were several new staff appolntments made durln8 2023-24. In preparatlon for the start of the new round of ACE fundlng In Aprll 2023, the 5enlor m3na8ement team carried out a comprehenslve reconstructlon of the staff strurture to reflert the rapid growth of the or8anlsation over the past three years. They also Implemented monthly one-to-one5 Wlth bll staff members and contlnued with the slx-monthly revlews prevlously carrled out. A staff and trustee awayday was held Sn Barnsley In February 2023, at whkh the new plan5 for stafflng and actlvity for the 2023-26 round of ACE fundlng were revealed to staff and trustees. and future asplratlons for the organisatlon were discussed. Page 3
BRASS BANOS ENGLAND REpoKf OF THE TRusfEES FOR THE YEAR ENDÉD 31 MARCH 2024 Safeguardlng and Bandsafe Brass Bands England's Bandsafe boasts an Industry leadln8 selectlon of tools, trainin8 approadies and resourres to help manage bands or musk groups In a way that safeguards all the members from harm, as well as proterting groups from possible reputational damage. BBE believes that a safer group creates a healthy atmosphere for all and should have the added benefft of increased membershlp, developing younger players and forging stronger community Ilnks. El8hteen Bandsafe trainlng courses were dellvered durlng 2023124, attracting over 400 participants. The training coutse, Including the presentstlon, workbook and DBS vldeo have all been updated. The DBS webinar was also dellvered and has now been uploaded as a member resource. BBE plans to increase the dellvery of Bandsafe durin8 the comlng months and years, For more information visit the Bandsafe webpa8e. Trans Awareness Tralnlng A sesslon was delivered by Gendered Intelli8ence on 21 February. Participants discussed the basics of Trans Awareness. Everyone who registered for the event was provlded with follow-up resources prOded by Gefidered Intelligence after the session. A ran8e of additional resources have been created and are awalting review before being uploaded on to the webslte for BBE members. Chlld Perfom)an¢e Lkenslng 8OPAs (Body of Persons Approvals) coverSn8 both England and Wale5 have been renewed and are now extended in Scope to Include other musical groups and education settlngs. These services - MusEdSafe, Making Musi¢ Safe and Folksafe - have now been set up and are already attracting considerable Interest wlthin the arts sector, Events The Brass 8and Conference The Brass Band Conference 2023 was held at Hudder5field Unlversity, linklng directly with the Brass Band Archive at Hefits8e Quay, on Saturday 22 October, with a theme of Herita8e and Innovatlon. The Conference saw 180 people gatherln& representing over 80 bands and or8ènisatlons, for a day of networkin8 and Inspirln8 breakout sessions, provldin8 different ideas and Inspiration to take back to their bands. These ran8ed from creating an eco-frlendly bandroom to collaboratin8 wlth contemporary musicians. It wa5 also a day of celebration that saw the wlnners of the annual Brass Bands England Awards 2023 announced in a special ceremony. Key contributors Included awèrd-wlnnlng composer Gavln Higgtns. Darren Henley CBE ICEO of Arts Councll England), Dr David Thornton (Dlrector of Brass Bands at the RNCMI, Composer and publisher Andrew Baker, Beth Wells (Interlm Dlrettor of the 8BC Philharmoftie Orchestral and the renowned composer Uz Lane. Page 4
BRASS BANDS ENGLAND REPORT OF THE TRUSTEE5 FOR THE YEAR ENDED 31 MARCH 2024 The dèy proved to be a resounding success, wlth participants callln8 It 'informative and entertainln8" and a 'lar8e and en8aOng event" The onllne magazine 4barsrest halled the day as a 'critlcal ma55 of confldence, vAillst Llv Appleton from the bra55 bènd blo8 It's Not a Trumpet called it a 'hotbed of, passlonate d15cusslon, knowledge and inspSratlon'. Elevate Our new Elevate programme Is a collaboratlve Inltlatlve brlnging together brass bands and artists to create and learn together across a nlne-month partnership. BBE is seekln8 to pair brass band5 looklng to ehallenge thelr normal perft>rniance practice with artists who wlll help push their boundaries by explorlng new Ideas, genres and way5 of performin8 in a collaboratlve partnership. Selected bands are palred wlth an artlst for a nin&month partner5hlp, by the end of whlch the band will deliver a performance outcome. BBE has a flexible approach to what this outwme could look like. The project will culminate In a performance outcome, 5UPPOrted by the 8BE team, to partlcipate In impact evaluatlon wlth the 8BEteam afterthe final output and provlde anonymised demographlcs informatlon. The first Elevate project 'Klnky Toots, saw Freckleton Band link up with theatre dlrector Jamle Sophla Fletcher on 14 March at Blackpool Tower, for what was descrlbed as 'a celebratlon of brass bands, dra8 cabaret and queer culture,. Brass In Contert 2023 88E and The Brass In Concert Championshlp continued wlth the partnership agreement, for BBE to provlde support for thls prestigious event. Projert management, fvndralslng support and marketin8 5trate8y were all part of thi5 agreement. The 2023 event 5UPPOrted by BBE staff, was held on 18 November at the Glasshouse International Centre for Muslc (Formerly the Sa8e} In Gateshead. The event was once a8aln declared a great success. On the preceding Friday* an 'Asplre' educatlon programme day was dellvered, seelng over 250 local youn8 mu51clan5 perform at the Gla55house, Gateshead. It comprised workshop5 dellvered by BBE'S Brass Foundatlons team, culmlnatin8 in a final concert on the main stage. The young players taklng part were selected from local schools and music education hub5 In the north-east of England. The workshop programme, which consSsted of school v5slts prlor to the day and flnal concert, formed an integral part of the 2023 Brass In Concert Festlval whlch almed to support young people from around the area. The 5UPPOrt provided by the BBE team was greatly appreciated by the Brass In Concert organisation. Discusslons regardlng the 2024 have be8un and BBE Is workln8 towards contract completlon In the very near future. A return for the Youth Brass In Concert event is also under dlscusslon for 2024. Royal Northern College of Muslc Brass Band Festfval 2024 BBE was prominent throu8hout thls prestlglous event. held in January. BBE CEO Kenny Crookston chaired a dlscusslon panel on the Sunday evening of the festival on the future of brass band repertolre In an Increasingly dlverse society. Thls wa5 well attended and has received posltlve comment from a varlety of 59urces. Professor Edward Gre8son has slnce followed up with Kenny and there wlll be further in-depth discu55ion on the programme forthe Conference In October 2024. Page 5
BRASS BANDS ENGLAND REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Brass 8and Condurtors, Assoclatlon Conductlng Competltlon 2023 Saturday 17 June saw 12 semi-finalists travelling from as far afield as Canada. Italy and Lithuanla to battle It out in the final of the Brass Band Conductors, Assoclation's flagship Conducting Competltlon at Eccles Town Hall. The Condu¢tors Associatlon partnered wlth Brass Bands England In October 2019, whlch saw the two bodies comin8 together to develop educational opportunities for condurtors to Improve stsndard5 across all levels of conducting. European Bias$ Band Festival 2028 Following the critically acclaimed, BBE hosted the 2022 European Brass Band Festival IEBBFI, whlch took place In Birmingham in April/May 2022, BBE is propcslns to bid to host the European Brass Bènd Festlval In London 2028. This wlll be the Soth annlversary of the EBBF, the first of whlth took place at the Royal Albert Hall In 1978. Deliverlng the EB8F 2022 event provided significant experience for the operatlonal team alon8 wlth outstanding relationships that were developed wlth multiple stakeholders. First stage planning was undertaken durlng 2023/24, including visits to the proposed venue, the South Bank Centre In London. Further vislts wlth the EBBA executlve team are planned for Aprll 2024 and a presentation to the assembled EB8A delegates will be given at the EBBF 2024 In Palanga, Llthuania in May. Natlonal yOh Brass Band Champlonshlps 2024 The National Youth Champlonships of Great Britaln (Youth Champs) saw conslstent numbers of youth bands participatln8 In the 2024 event, wlth 38 8roups comprising approxlmately 1,300 young people. This number equalled the record partlcipation from the previous years, reflecting the 8rowing strength of youth brass banding In the UK and the team's huge effort In delivering the best Possible experience for all Involved. 4B3rsrest reported the day thus: 'B8E's successful revamp of the Youth Championships now provides a solid foundatlon on which to help bulld natlonwlde youth development based on excellence and incluslon, With 38 ensembles taklng part15uperbly présented by Alex Humphreys and David Hayward) wlth sponsorshlp partnerships wlth the Ilkes of World of Brass (who Ilve streamed the day on the www.wobplay.com mediè platform}, Be55on, Yamaha and ABRSM, it is an excellently run event that's growlng In long term significance. Comments such as these from an independent observer are once again, very 8ratefully received. They en¢oura8e BBE to continue to strive to 8row the prcfile and quality of this event and improve the bra5S band Sector's Inclusivty. diversity and standards going forward, BBE Support fol Y¢un£ People Brass Foundatlons Programme Brass Foundations is Brass Bands England's education programme, led by a team of five experienced Youth Development Brass Speciallsts. This programme provides help and guidance for bands, as well as formin8 new partnershlps wlth cultural organi5ations, schools and Music Educatlon Hubs. The core alms and objectives of the programme are: - To create resources that allow opportunities for a wlde range of brass players - To support muslcal youth organisations by supplylng support, Ideas and resources Page 6
BRASS BANDS ENGLAND REPORT OF THE TRU5TEE5 FOR THE YEAR ENDED 31 MARCH 2024 - To dellver Innovatlve educatlonal actÉvity dlrectly to CYP In youth bands and schools - To facllltate local youth bands to invlgorate thelr own youth and communlty programmÈs - To prornote the recruitment and coaching of new young brass players and leaders in the locallty - To prornote the recrultment and coachlnB of new young brass players and leaders In the locality - To act a5 a direct Conduit between partner organisations - To $18npost youth performance and participatlon opportunltles - To champion EDI, Youth Voke and Safeguardlng In all actlvlties One of the core alms of thls programme contlnues to be dlver51fyln8 the brass band se¢tor as part of our 'Challenge 2030, goal for brass bands to better refiect the communities that they operate In. An example of the Impacl that has been made in this area can be seen from the detalled demo8raphlcs collected from some of the core participants. those taklng part In slx or more ses51ons with the team. Sample demographics showed 28% of chlldren and young people speak En811sh as a second13n8ua8e, and 31% are 'Global Majorlty,. Dlrect feedback, collerted from the 300 brass teaching sessions dellvered in 2023124 Involvlng over 2,5fy) partlclpants, evldenced that: 100% felt that the chlldren and youn8 people Involved were enthused about brass playlng. - 88% were happler and had an overall improved mood. - 47% had wmmitted tojolnlng an ensemble, to continue playlng. Indivldual follow-ups will contlnue to track the pro8re551on (7f Indlvlduèl children's brass playing Journey and the progress of new ensembles created, Thls project continues to be an outstanding succe55 and Is making slgnlficant strlde5 In déveloping addltlonal Initiatives deslgned to create an ever-Increa51ng plpellne of new talent that hopefully wlll feed Into communlty bands nationally. Programmes that slt withln BBE'S youth support offer also Includes.. The National Youth Brass 8and Championships (Youth Champs), the Foyle Foundatlon Youth Fe5t, which debuts on 28 June 2024 and the #Proms In The Playground project. Future Leader5 Progrnmme The 8ra55 Foundations Future Leaders, Programme is a year-long course focused on developlng the tslent of youth band leaders In the brass band sector. Thi5 Course provldes a unlque trainlng experience, with practic31 workshops, on8olng mentorshlp. peer networkin8 and support to complete the RSL Level 3 Certlfic3te in Supportln8 Music and Performlng Arts Learning. Thls pro8ramme Is designed for Indlvlduals wfth Some experlence In an educatlon or community youth settlng who wish to enhance and hone thelr skills to become more confident ond able youth band leaders. The Brass Foundatlon5 team continues to focus on additlonal lon8-terni strategic pro8rammes to SUPPOrt young people, alongslde our Muslc Educatlon Hub partners, to ensure that brass banding remain5 a vitsl part of our communitiesforyearsto come. Page 7
8RASS BANDS ENGLAND REPORT OF THE TRUSTEÉS FOR THE YEAR ENDED 31 MARCH 2024 Youth Voice In June 2023, BBE was awarded £IS,000 from Youth Music to support the development of Youth Volce In Its pro8rammes. Youth Volce, whlch refers to the views, Ideas and motivations of young people as a collective body, wlll become more embodded in all aspects of the organlsation'5 work, thanks to the grant from the Trailblazer Fund, backed by the National Lottery vla Arts Council England. The grant is designed to support organisations looklng to work wlth children and young people facing baf riers to make, learn and earn In music, through innovatlve projects that test, trlal or break the status quo. Brns$ Band Ar¢hlve The 8rass Bands Arthive Is the world's largest archive dedicated to preserving global brass band heritage. The archlve Is publldy accesslble to researchers, brass band5 enthusiasts and anyone else hoplng to learn from over a Century of banding herltage. New Archivist Dannl Spar80 joined the tearn in January to contlnue work on eatalogulng the collettlort. Planning work for a new heritage focussed podcast serles Is underway with flrst recordings takln8 place in March 2024 that are due hr series launch in Aprll 2024. Conversatlons have been takin8 place wlth the Natiofial Coal Minin8 Museum and the Harmony Works project Sheffield regarding partnership exhlbltlons Interested parties can access the archive catalo8ue online or visit the readln8 room by appolntment by appointment on Tuesdays and Wednesdays between 09:00 - 17.00. Herltage Quay also offers online research appointments. All appointments can be booked through their booklng form, whlch can be found on the Heritage Quay website. Key Funder Arts Council England BBE'S relationship with ACE Is excellent and durin8 thls past year 8BE has enjoyed the benefrt of signlficant funding. BBE'S bid for 2023-26 Arts Council England fundlng was submitted on 16 May 2022. In early November 2022, we were delighted to be Informed that BBE had been conflrmed as one of ACE'S Investment Principle Support Organisations IIPSOsl, meanlng that It wlll support the settor to embed ACE'S prlnciples of ambition. dynamism, inclusivity and environmental responsibility across the banding community. IPSOS sit withSn the Arts Council's Natlonal Portfolio, a core group of organlsation5 recognised as of natlonal Importan¢e to arts and culture. The new fundlng period will begin in Aprll 2023 and wlll run until the end of March 2026 seelnB BBE 8ain £405,809 per year funding support for Its work supporting bands, an increase from its previous support of£210,809 peryear. Havlng our ACE Relatlon5hip Manager as a proactlve 'crltleal friend, of the B8E team has pald huge divldends over the past few years. Thls close worklng relationship is greatly valued by B8E. BBE is very grateful for Arts Council England's continued backln8 in both financlal Investment and practlcal support. Page 8
BRASS BANDS ENGLAND REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH Z024 STRATEGIC REpoKr Flnan¢ial review Flnance Thls has been an interestlng and challenglng year for BBE as It contlnues to grow and develop. The banding landscape, post pandemlc, has lar8ely opened up agaln. This has enabled 8BE to assess the impact of COVID on the brass band communlty. Overthe past few years, BBE has developed useful buslness experlence as it has faced the challen8es and complexltles that come with a charlty 8rowin8 at a rapid pace. A5 BBE looks ahead to 2024125, a major focus has been on bud8etsry and financlal challenges for future operatlonal c05t and projects. The upllft In ACE fvndln& although extremely welcome, has also brought wlth it a new level of ftscal responslbllltles and admlnlstratlve challen8es, and BBE staff and trustee5 are very aware of that, One of these is the upllft In revenue throu8h the dellvery of produtts and servlces by BBE. Thls has meant that BBE has been VATregistered from Aprll 2023. The maln impact of thls to members Is an uplift in membershlp fees, wlth the unfortunate consequence that a small number have found it necessary to leave. Despite thls, membershlp numbers have contlnued to remaln robust, Investment pollcy and objectlves No Investment rlsks are taken wlth the finances of the charity. Any surplus funds are Invested in the charlty's bank account. Any Interest pald on thls ac¢ount is used in the lurtherance ol the charity'5 objertlves. Reserves poIIcy The Board annually reviews the requlred reserves for BBE to ensure flnancial stablllty as a golng concern, 35 we contlnue to grow. These are ab501ute reserves whlch will maintsin the buslness durlng challenging times and help support planned future investment. The levels set are based on guidance from the Charitle5 Commi551on as well as a review of our current spendln8 patterns. The Trustees are fully aware of the 518nlficance of the support that Art5 Covncll En8land IACEI glves to the Charlty, whlch has enabled Brass Bands En8land's recent growth In membership and artlvltles. Th15 has been achieved by Investln8 in an excellent team of paid staff. The Trustees recognlse the Impart that these employees have on the organlsation and further appreciate that wlthout the current ACE support the Charlty would not be able to continue their employment. The Trustee5 have therefore adopted a reserves policy which reflect5 the Impact of any withdrawal of future support 8Sven by ACE. The calculatlon of the reserves Is therefore based upon the value of Investment in fixed assets plus an amount held at any time Sn cash or cash equivalents to an estimate of 11 staff redundancy costs plus three months gr055 current payroll costs plus a reserve for fvture office-based costs. The Trustees are confident that thls will protect the staff from the Immediate impact Should the wlthdrawal of sUPPQrt by ACE occur. The Trustees further conslder that the Charlty will be able to ¢ontlnue, albelt on a much reduced, voluntaryi basls, wlth contlnuln8 membershlp support and other Income Streams In the foreseeable futufft. STRUCWRE, GOVERNANCE AND MANAGEMENT Governln8 document The charity is controlled by its 8overnln8 document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companles Act 2006, Page 9
BRASS BANDS ENGLAND REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document. a deed of trust, and constitutes a limited companv, limited by guarantee, as defined by the Companie5 Att 2006. Rlsk management The trustees have a duty to identify and review the risks to ivhich 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 excellent consolidation and further significant progress made by BBE. The trustee5 are thrilled with, and extremely proud of. the organisatlon's exceptional performance over the past year, delivering outstanding support and substantial benefits to the brass band community on a truly national basis. The Staff and Trustees of BBE sincerely hope that even more brass bands, individuals and associated or8anisations will engage with the organisation now, and in the coming years, to help BBE and the brass band sector become further recogni5ed as an Important and vital contributor to art and culture in this country. Report of the trustees. incorporating a strategic report. approved by order of the board of trustees, as the company dirertors, on 13 September 2024 and signed on the board's behalf by: Mr M D Kilroy- Trustee Page 10
INDEPENDENT EXAMINER'S REPORTTOTHE TRUSTEES OF BRASS BANDS ENGLAND Independent examlnerfs report to the trustees of Brass Bands England I'the Company,) I report to the charity trustees on my examlnatlon of the accounts of the Company for the year ended 31 March 2024. Responslbllltles and basls of report As the charity's trustees of the Company land also it5 director5 for the purposes of company lawl you are responsible for the preparatlon of the accounts in accordance wlth the requirements of the Companies Act 20061'the 2006 Act'l. Having satlsfied myself that the account5 of the Company are not requlred to be audSted under Part 16 of the 2006 Act and are ellgible for Independent examination, I report In respect of my examination of your charity's accounts as carried out under Section 145 of the Charitie5 Act 20111'the 2011 Att'l. In carrying out my examination I have followed the Directions gi¥en by the Charity Commission under Section 145151 (bl of the 2011 Act. Page 11
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRASS BANDS ENGLAND Independent examlner's ststement Since your charity's gross income exceeded £250,000 your examlner must be a member of a listed body. I can confirm that l am quallfied to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connectlon with the examination givin8 me cause to believe: accounting records were not kept In respert of the Company as required by Section 386 of the 2006 Act; or the accounts do not accord with those records; or the accounts do not comply with the accountlng requirements of Section 396 of the 2006 Act other than any requirement that the accounts glve a true and fair view which is not a matter considered as part of an independent examination; or 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 preparln8 their accounts in accordance with the Financlal Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021). I have no concerns and have come across no other rnatters in connection with the examlnatlon to which attention should be drawn In this report in order to enable a proper understanding of the accounts to be reached. M4 Scott Mell IFCA} The Instltute of Chartered Accountants in England and Wales Glbson Booth Ilmited 12 Victoria Road Barnslev South Yorkshire S702BB 7 November 2024 Pa8e 12
BRASS BANDS ENGiANL) STATEMENT OF FINANCIAL AcfiviTIE5 (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNn FOR THE YEAR ENDED 31 MARCH 2024 31.3.24 Totsl funds 31.3.23 Total fund5 Unrestrlcted Restrlcted fund funds Notes INCOME AND ENDOWMENT5 FROM DonatM)ns and legacies 477,832 169,250 647,082 525,092 Other tradln6 actlvltles 66,658 66,658 29,354 Total 544,490 169,250 713,740 554,446 EXPENDTfuRE ON Raislngfvnds 11,689 11,689 Charitable ?rtivitles Charitable activities 548.395 116,889 665,284 621,039 Total 560,084 116,889 676,9n 621,039 Nrf INCOMVIEXPENDITUREI Transfers between funds 115.5941 14,290 52.361 114.290) 36,767 166,5931 15 Net movement In fund5 ¢1,304) 38,071 36,767 166,5931 RECONCILIATION OF FUND5 Total funds brought forward 66,857 18.847 85,704 152,297 TOTAL FUNDS CARRIED FORWARD 65,553 56,918 122,471 85,704 The notes form part of these financial statements Page 13
BRASS BANDS ENGLAND BALANCE SHEET 31 MARCH 2024 31.3.24 Total funds 31,3.23 Total funds Unrestricted Restricted fund funds Notes FIXEO ASSETS Tan8lble assets 12 13,056 13,056 18,359 CURRENT ASSETS Debtors Cash In hand 13 19,290 112.632 55.000 1.918 74,290 114.550 38,174 114,033 131.922 56,918 188,840 152,207 CREDITORS Amounts falllng due withln one year 14 (79,425) 179,425) (84,862) NET CURRENT ASSETS 52,497 56,918 109.415 67,345 TOTAL ASSEfs LESS CURRENT LIA8IUTIES 65,553 56,918 122,471 85,704 NET ASSETS 65,553 56,918 122,471 85,704 FUNDS Unrestricted funds Restrlcted fund5 15 65,553 56,918 66,8S7 18.847 TOTAL FUNDS 122,471 85.704 The charltable company is entitled to exemption from audlt under Section 477 of the Companies Act 2006 forthe year ended 31 March 2024. The members have not required the company to obtain an audit of its financial statements for the year Ènded 31 March 2024 In a¢tordance with Sertion 476 of the Companies Act 2006. The notes form part of these finandal statements Page 14 continued...
BRASS BANDS ENGLAND BALANCE SHEET- contlnued 31 MARCH 2024 The trustees acknowledge their responsibillties for lal ensuring that the charitable company keeps accovnting records that comply with Section5 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of Its surplus or deficit for each flnanclal year In accordance with the requirernent5 of Sections 394 and 395 and whlch otherwise comply with the requirements of the Companie5 Art 2006 relating to financial statements, so far as applicable to the charitable company. The financial statements were approved by the Board of Trustees and authorised for Issue on 13 September 2024 and were signed on its behalf by: Mr M D Kilroy- Trustee The notes form part of these financial statements Page 15
BRASS BANDS ENGLAND CASH FLOW STATEMEpir FOR THE YEAR ENDED 31 MARCH 2024 3L3.24 31.3.23 Notes Cash flows from operatln8 actlvltles Cash generated from operatlons 1,773 174,104) Net cash provided byllused Inl operatlng actlvltles 3,773 174,1041 Cash flows from InvestlnR actlvitles Purchase of tangible fixed a55et5 (3,2561 (629 Net cash used in investlng activltles <3.2561 (629 Change in cash and cash equlvalents In the reportlng perfod Cash and cash equlwalents al the beg5nnlng of the reportln8 perlod 517 174,733) 188,766 Cash and cash equlvalonts at the end of the reportlng perlod 114,550 114,033 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 Z024 RECONCILIATION OF NET INCOMEIIEXPENDITURE) TO NET CASH FLOW FROM OPERATING AcnviTIES 31.3.24 31.3.23 Net Incomel{expendtture) for the reportln8 perfod (as per the Statement of Flnandal Actlvltles) Adjustments for: Depreclatlon charges (Increaselldecrease in debtors Decrease in creditor5 36,767 166,5931 8.559 (36.116) (5,437) 12,676 30.602 150,7891 Net cash provided byllused In) operations 3.773 174,1041 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.23 Cash flow At 31.3.24 Net cash Cash at bank and In hand 114,033 517 114,550 114,033 517 114,550 Total 114,033 517 114,550 The notes form part of these financial statements Pa8e 17
BRASS BANDS ENGLANO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 COMPANY sfATUS The charity Is a company limited by guarantee, The member5 of the company are the trustees named on page l. In the event of the charity belng wound up the Ilablllty In re5pert of the guarantee is limited to £1 per member of the charlty. The reglstered office address is shown on pa8e l. ACCOUNTING POLICIES Basls of preparlng the financlal statements The charity constitutes a public benefit entity as defined by FRS 102, The financial statements have been prepared in accordance wlth Accounting and Reporting by Charltles: Statement of Recommended Practlce appllcable to charities preparing their accounts In accordance wlth the Finandal Reporting Standard appllcable in the UK and Republic of Ireland Issued in October 2019, the Financial Reportlng Standard applicable in the United Kingdom and Republlc of Ireland IFRS 102), the Charltles Act 2011, the Companies Act 2006 and UK Generally Accepted Accountln8 Practlce. The financial statement5 are prepared on a golng concern basls under the historical cost convention, modifled to include certaln Items at fair value. The financial statements are presented in sterlin8 which Is the functlonal currency of the charity and rounded to the nearest pound. Slgnlflcant Judgements and estlmates No judgements have been. made in the process of applyins the below accounting policles that have had the most signlficant effect on amounts recogni5ed in the financial statements. There are no key assumptlons concernlng the future and other key sources of estimatlon uncertainty at the reporting date that have a significant rlsk of causing material adjustment to the carryin amounts of assets and Ilablllties within the next financial year. In¢ome All Incomlng resources are included In the Statement of Flnan¢ial Actlvlties ISOFAI when the charity is legally entitled to the income after any performance condltlons have been met, the amount can be measured reliably and It is probable that the income wlll be received. No amount Is Induded in the financial statements for volunteer time in Ilne wlth the SORP. Further detail is given in the Trustees, Annual Report. Income from other tradlng activlties Includes income earned from fundraising events and tradin8 artlvities to raise funds for the charlty. Income 15 received in exchange for supplyin8 goods and services In order to raise funds and 15 reco8ni5ed when entitlement has occurred. Income from membership subscriptlons is rÈcognlsed in the Statement of Financial Actlvlties on an accrua15 basis and Is spread evenly over the perlod to which each subscription relates. Page 18 continued...
BRA55 BANDS ENGLAND NOTES TO THE FINANCIAL STATEMENT5- contlnued FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POUCIES- ¢ontlnued Income The charlty recelves 8overnment 8rants In respect of the promotlon of the practice and performance of brass band muslc. Income from government and other grants are reco8nlsed at faSr value when the charlty has entltlement after any performance condltlons have been met, It Is probable that the Income wlll be received and the amount can be measured rellably. If entltlement is not met then these amounts are deferred. For donatSons to be recognlsed the charity wlll have been notified of the amounts and the settlement date In wrltln8. If there are condltions attached to the donatlon and thls requires a level of performance before entltlement can be obtained then income is deferred untll those conditions are fully met or the fulfilment of those condltlon5 Is wlthln the control of the charlty and it Is probable that they wlll be fulfilled. Expendlture All expenditure is accounted for on an accruals basls and has been das5ified under headln85 that a8gregate all costs related to the category. Expenditure is recogni5ed where there Is a legal or construrtlve obli8atlon to make payments to thSrd partles, It Is probable that the settlement wlll be requlred and the amount of the obllgatlon can be measured reliably. Support costs allocation Support costs are those that assist the work of the charlty but do not directly represent charltable activlties and Include offlee costs, 8overnance costs, admin15tratlve payroll costs. They are Incurred dlrertly In support of expenditure on the objects of the charlty and Include prolect mana8ement carried out at Headquarters. Where support cost5 cannot be dlrectly attributed to partl¢ular headlngs they have been allocated to C05t of rai5in8 funds and expendlture on charrtable artivrf(ies on a basls conslstent wlth use of the resources. Fund-ralslng Costs are those incurred in seekin8 voluntary contrlbutlons and do not include the cost5 of disseminatin8 Informatlon In support of the charltable actlvltles. The analy51s of these costs Is included in note 7. TanElble fixed asset5 Tanglble flxed assets are stated at cost less accumulated depreclation and accumulated lrnpairment losse5. Cost Includes costs dlrertly attributable to makin8 the 85set capable of operatlng as intended. Depreciation 15 provided on all tan8ible fixed assets, at rates calculated to write off the cost, less estlmated residual value, of each asset on a systematlc basls over Its expected useful life as follows: Computer equlpment - 20% on Cost Taxatlon The charlty Is exempt from corporation tax on its charitable activities. Pa8e 19 continued,..
BRASS BANDS ENGLAND NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2024 AccouKnNG POUCIES . continued Funds Unrestricted funds are available for use at the discretion of the trurtees In furtherance of the 8eneral obJÈrtlves of the ¢harlty and which have not been desl8nated for other purpjses. Restrlcted funds are funds which are to be used In accordance wlth speciftc restrictions imposed by donors or which have been ralsed by the charlty for partlcular purposes. The c05t of ralslng and admlnlstering such funds are charged against the specific fund. The aim and use of each restrlcted fund is Set out in the notes to the financial statements. Debtors and ¢redltors recelvable I payable wtthln one year Debtors and credltors With no stated interest rate and recelvable or payablé wlthln one year are recorded at transaction price. Any losses arislng from impairment are recognised in èxpendlture. DONATIONS AND LEGACIES 31324 31.3.23 Culture Recovery Fund grant Membership subscrlptlons Arts Councll England Other grants and donatlon5 38.100 54,532 374,909 57,551 68,393 405,809 172,880 647,082 525,092 Of the donations and legades Income above, £169,250 12023 - £192,7IXi) Svas attributable to restricted funds and £477,832 (2023 . £332,392) was attrlbutable to unrestricted funds. OTHER TRADING ACTIVMES 31.3.24 31.3.23 BBIS commlsslon Sundry Income ricketlng Income 2,951 29,769 33,938 3,000 8,806 17,548 66,658 29,354 All of the above income, for both the current and prior year, relates to unrestrlcted funds. Page 20 continued...
BRA55 BANDS ENGLAND NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 fvIARCH 2024 RAISING FUNDS Rai51ng donatlons and legades 31.3.24 31.3,23 Raising fund5 11.689 CHARITABLE AcrivrriES COSTS Direct Costs (see note 71 Support costs (see note 81 Totals Charltable attltIeS 658,219 7.065 665,284 DIREcr cosrs OF CHARITABLE AcrivmES 31.3,24 31.3.23 Salarles and Nl Staff expen5e5 Other subcontractors Natlonal offlce costs Unlbrass Pfoject, event and workshop costs Collertlon charges Conference Brass Band Archive Non-recoverable vat Depreciation 468,704 36,516 4,000 84,868 315,561 32,720 75,793 68,270 2,169 81,703 1,686 17,053 7,815 40,849 2,319 12.404 8,559 12,676 658,219 615,446 Page 21 continued..
BRASS BANDS ENGLAND NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2024 SUPPORT COSTS Management Charitable activttles 7.065 Support costs, included in the above, are as follows: Management 31.3.24 Charitable activitles 31.3.23 Total artlvltles Trustees, expenses Legal and professional Independent examlners fee L487 2,678 736 1,617 3,240 7.065 5,593 NEf INCOMEIIEXPENDITURE) Net incomellexpenditurel is stated afier ¢hargingllcredltlng): 313.24 31.3.23 Depreciation - owned assets 8,559 12,676 10. TRUSTEES, REMUNERATION AND 8ENEFITS None of the Trustees received any remuneration durlng the ¢urrent or prior year. Page 22 continued...
BRASS BANDS ENGLAND NOTE5 TO THE FINANCIAL STATEMENTS - conilnued FOR THE YEAR ENDED 31 MARCH 2024 10. TRU5TEES' REMUNERATION AND BENEFITS- mntinued Trustees. expenses Expenses amountlng to £83912023: £7361 were relmbursed to 512023.. 41 Trustee5. 11. STAFF COSTS The average monthty numberof employees durln8 the year was 1812023: 111. One employee received remuneration within the range £70,001- £80,OOD12023: one ernployee In the range £60,001- £70,000). The totsl staff costs and employee beneffts were as follows: 51.3.24 31.3.23 Wages and salaries Soclal securlty Defined contributlon penslon costs 422.497 28,043 21,878 281,491 19,364 14,707 472,418 258,902 The total amount of employee benefits recelved by key management personnel Is £73,98712023 £64,083). The Trust considers its key rnana8ement personnel to be the Chief Executlve Offlcer. Pa8e 23 continued...
BRASS BANDS ENGLAND NOTES TO THE FINANUAL STATEMErrrs- contlnued FOR THE YEAR ENDED 31 MARCH 2024 12. TANGIBLE FIXED A55Ers Computer equlpment COST At l Aprll 2023 Addltlons 78,875 3,256 At 31 March 2024 82,131 DEPRECIATION At l April 2023 Char8e for year 60.516 8,559 At 31 March 2024 69,075 NET BOOK VALUE At 31 March 2024 13,056 At 31 March 2023 18,359 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Loans recelvable Prepayments and accrued income 15,OCKi 23,174 74,290 74,290 38,174 Pa8e 24 continued,..
BRASS BANDS ENGLAND NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2024 14. CREDrroRS: AMOUNT5 FALUNG DUE WITHIN ONE YEAR 31.3.24 31.3.23 Sodal securvty and other taxes Other creditors Accruals and deferred Income 9.659 7,311 62,455 6,347 3,083 75,432 79,425 84,862 15. MOVEMENTIN FUNDS Net movement In funds Transfers between funds At 31.3.24 At 1.4.23 Unre5trlcted funds General fvnd 66AS7 (15,594) 14,290 65,553 Restrlcted funds Super Fast South Yorkshlre Culture Recovery Fund I The Norman Jone5 Trust Youth Musl National Lottery Heritage Fund Scottish Power New Moon Insurance Services 413 11,321 7,113 {413) {4,144) 17.177) {7.1131 11,500} 2.668 55,000 750 11,5001 2,668 55,OlXI 750 18,847 52,361 {14,290) 56,918 TOTAL FUNDS 85,704 36.757 122.471 Page 25 continued...
BrtS BANDS ENGLAND NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 15, MOV£MENT IN FUNDS- contlnued Net movement in funds, included in the above are as follow5: Incomln8 resources Resources expended Movement In funds Unrestrirted funds General fund 544A90 1560,0841 115.594) Restrlcted funds Super Fast South Yorkshire Culture Recovery Fund I Brass Band Heritage Fund The Backstage Trust 29th May Chritable Trust Garfield Weston Youth Muslc National Lottery Herita8e Fund Scottish Power New Moon Insurance Servlces 14131 14,1441 11,600) (17,(X)O) (1.500) (30,000) (15,000) (47,232) 14131 (4,144) 1,600 17,000 1,500 30,000 13,500 49,900 55,000 750 (1.5001 2,668 55,000 750 169,250 (116,889) $2,361 TOTAL FLINDS 713,740 1676,973) 36,767 Pa8e 26 continued,..
BRA55 BANDS ENGLANL) NOTE5 TO THE FINANCIAL STATEMENTS - ¢ontlnued FOR THE YEAR ENDED 31 MARCH 2024 15. MOVEMENT IN FUNDS- rontlnued Comparatives for movement In fvnds Net movefflent In funds Transfers between fund5 At 31.3.23 At 1.4.22 Unrestrlcted funds General fund 81,750 {14,3251 (5681 66,857 Restrkted funds Super Fast South Yorkshlre Culture Recovery Fund I The Foyle Foundatlon The Backstage Trust The Norman Jones Trust Festlval Communlty Outreach 2,889 15,465 30,000 13,080 9.113 12,4761 14,1441 130,000) 113,080} 12,0001 {5681 413 11,321 7,113 568 70,547 152,2681 568 18,847 TOTAL FUNDS 152,297 166,5931 85,704 Page 27 continued...
E+llASS BANDS ENGLAND NOTES TO THE FINANCIAL STATEMENTS- conllnued FOR THE YEAR ENDED 31 MARCH 2024 15. mOVEMEr IN FUNDS- contlnued Comparative net movement in funds, included in the above are as follows,. Incornlng resources Resources expended Mcwement In funds Unrestrirted funds General fund 361,747 1376,0721 114,3251 Re5trlcted fvnds Super Fast South Yorkshire CultUTe Recovery Fund I Culture Recovery Fund 3 The Foyle Foundatlon The Backstage Trust The Norman Jones Trust Schroder Charfty Scops Art Trust D Oyly Carte Festlval Community Outreach 12.476} 14.144} 138.1001 130,0001 130,080) 18,000> 15,0001 17,500) {3,000} 1116,6671 12,4761 14.1441 38,100 130,0001 (13,0801 I2,0) 17,000 6,000 5,000 7.500 3,000 116,099 15681 192,699 1244,9671 152,2681 TOTAL FUND5 554,446 1621,039) 166,5931 Fund descrlptlons Restrfcted funds The Income funds of the charltable company include restrlcted hjnds comprlslng the followln8 unexpended balance5 of grants held on trust to be applied for specific purposes. Significant fundln8 recelved In the year relate to . During the year the charity received £17,000 (2023: £17,OOD} from The Backsts8e Trust. The amount was spent durlng the year on charltable expenditure, In relation to the runnln8 costs. Durin8 the year the chanty recelved £1,500 from the 29th May Charitable Trust. The amount was spent dyrlng the year on charitable expenditure, in relatlon to the running costs. Durin8 the year the Charlty recelved £30,000 from Garheld Weston. The amount was spent durifig the year on charitable expenditure, in relation of the running costs. During the year the charity recelved £13,500 from Youth Muslc. The amount was spent durlng the year on charltable expenditure, In relation to the runnlng costs. Pa8e 28 contlnued...
BRASS BANDS ENGLAND NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2024 15. MOVEMENT IN FUNDS- contlnued During the year the tharity received £49,900 from National Lottery Herltage Fund. £47,232 In total has been spent agalnst charitable expenditure for the Nnning costs and the balance carrled forward to be spent next year. During the year the charlty recelved £55,000 from Scottish Power. The amount was unpsent durlii8 the year and has been carried forward, thi5 will be used on charlty expendlture. 16. RELATED PARTY DISCLOSURE5 In the year 2023, an interest free loan had been granted to BBE Events Llmlted. Mr M D Kilroy and Mr N C Stevens, trustees of Brass Bands England, are also dlrectors of BBE Events Limited. At 31 March 2024, £NIL12023: £15,000) was due to the company. 17. DEFERRED INCOME The followlng amounts are Included In credltors fallln8 due wlthln one year. 2023 2022 Balance at l Aprll Amount released to incomln8 resources Amount deferred In the year 59,537 (59,537) 43,852 110,495 1110,4951 59,537 Balance at 31 March 43,852 59,537 Page 29
BRASS BANDS ENGLAND DEfAILED STATEMENT OF FINANCIAL AcfiviTIES FOR THE YÉAR ENDED 31 MARCH 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donations and legacles Culture Recovery Fund gfant Membership subscrlption5 Arts Councll En8land Other grants and donatlon5 38,100 54,532 374,909 57,551 68.393 405,809 172,880 647,082 525.092 Other trading artlvlties 8BIS commission Sundry income Ticketlng income 2,951 29.769 33,938 3,000 8,806 17,548 66,658 29,354 Total Incoming reSoUe5 713,740 554,446 EXPENDITURE Rais1 donatlons and legacies Raislng funds 1¥689 Charltable activ5tles Salaries and Nl Staff expenses Other subcontractors Natlonal office costs UnSbrass Project, event and workshop costs Collettion charges Conference Brass Band Archive Non-recoverable vat Depreciatlon ol tangible fixed assets 468.704 36,516 4.000 84.868 315,561 32,720 75,793 68,270 2,169 81,703 1,686 17,053 7,815 40.849 2,319 12,404 8.5S9 12,676 658.219 615,446 This page doe5 not form part of the statutory financial Statements Page 30
BRASS BANDS ENGLAND DETAILED STATEMEpif OF FINANCIAL AcnviTIES FOR THE YEAR ENDED 31 MARCH 2024 31.3.24 31.3.23 Support costs Management Trustees, expenses Le8al and professional Independent examlners fee 1,487 2,678 2.900 736 1,617 3,240 7,065 5,593 Total resources expended 676,973 621,039 Net inmme/(expenditure) 36,767 166,5931 This pa8e does not form part of the statirtory flnanclal statements Page 31