**REGISTERED COMPANY NUMBER: 09369693 (England and Wales) REGISTERED CHARITY NUMBER: 1161560**
## **DYJA**
## **Unaudited Financial Statements For The Year Ended 31 August 2021**
Kingswood Allotts Limited Chartered Accountants Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU
**DYJA**
## **Contents of the Financial Statements For The Year Ended 31 August 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|4|
|**Independent Examiner's Report**||5||
|**Statement of Financial Activities**||6||
|**Balance Sheet**||7||
|**Notes to the Financial Statements**|8|to|13|
## **DYJA (Registered number: 09369693)**
## **Report of the Trustees For The Year Ended 31 August 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 August 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objective of the charity is to promote, maintain, improve and advance education by encouraging and fostering the understanding , knowledge, appreciation and development of Jazz and its associated forms of music.
## **Public benefit**
The trustees have had regard to the guidance issued by the Charity Commission in relation to Public Benefit in determining the actions and objectives of the Charity. The trustees also confirm that they have complied with the duty in Section 4 of the Charities Act 2011.
DYJA has continued to work closely with local schools directly, and as a member of the Doncaster Music Education Hub.
The trustees feel it is clear from the Charity's objectives and aims, the targets set for the Charity and its performance against those targets that DYJA brings substantial public benefit.
## **Volunteers**
Volunteers provide valuable assistance particularly in setting up equipment for concerts and providing a chaperone service for students.
## **STRATEGIC REPORT**
## **Achievement and performance**
## **Charitable activities**
The activities of the Charity continued to be severely impacted upon by the continuing Covid Pandemic. Staff and volunteers took the opportunity to use the lockdown time to undertake building repair works and major improvements such as a new CCTV security system; steps were taken to ensure that the facilities would be compliant with emerging rules to protect against the spread of Covid, such as separation screens to enforce social distancing requirements for players (when they were able to return). All of these investments will have lasting relevance irrespective of their value as defence mechanisms against infections.
Some elements of rehearsal were achieved by Zoom which at least fostered some of the fellowship lost by our young musicians. Plans for an inward visit from the EKS Band from Herten in Germany had to be abandoned, as did the launch of Britain's first Youth Jazz Festival (for which Arts Council funding support had been obtained); both of these are now scheduled for 2023!
## **Financial review**
## **Financial position**
Incoming resources totalled £29,556. This included grants which facilitated developing plans for the introduction to jazz of new young players using P-Bones in four junior schools; this scheme is expected to expand to using P-Trumpets soon.
The charity has closing total reserves of £322,199 as at 31 August 2021.
## **Principal funding sources**
The principal fundraising activities in the year have been donations and the use of facilities by others, including examination bodies.
## **Reserves policy**
Reserves are needed to bridge the gap between the spending and receiving of income and provide some level of financial stability. An ideal level of unrestricted reserves as at 31st August 2021 would be equal to the value of the fixed assets included in the accounts as at that date, and one year's operating costs excluding depreciation. Based on 31 August 2021 accounts this would amount to £315,234
The charity's unrestricted reserves currently exceed this amount.
Page 1
## **DYJA (Registered number: 09369693) Report of the Trustees For The Year Ended 31 August 2021**
## **STRATEGIC REPORT Financial review**
## **Going concern**
The trustees recognise that there needs to be concentrated attention given to securing external funding support in the longer term. With expected increases in operating costs beyond the control of the trustees, and the unavailability of major changes to existing funding sources, new funding resources need to be secured if the charity's work is to continue.
The trustees are of the view that the charity is a going concern.
## **Principal risks and uncertainties**
The principal risk facing the charity is the obtaining of adequate long term funding and developing and maintaining a pathway for new musicians to develop their skills.
The trustees review the cash flow projections at their regular meetings to ensure adequate resources are available.
The charity works closely with schools and other parties to promote the playing of musical instruments.
## **Financial and risk management objectives and policies**
The trustees have a risk management strategy which comprises:
- an annual review of the principal risks and uncertainties that the charity face:
- the establishment of policies , systems and procedures to mitigate those risks identified in the annual review
- the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.
This work has identified the long term financial sustainability is the major financial risk for the charity. A key element of the Risk Management is a review of budgets and forecasts.
Non -financial risks arising from fire, health and safety of those performing and attending at concerts, are managed by ensuring accreditation is up to date, having robust policies and procedures in place and ensuring those staff and volunteers engaged in these operational areas are fully aware of their responsibilities.
All chaperones, music staff, trustees and other personnel of the charity, who have access to children, are required to undergo Disclosure and Barring Checks (DBS) as required. In addition the charity is aware of its responsibilities under the Children & Young Persons Act 1963 and Children (Performances) Regulations 2014. In this respect particular regard is taken as to the potential restriction on the availability for concert performances of younger band members.
## **Future plans**
Specific plans include:
- to rearrange events cancelled in this year due to the pandemic.
- to provide taster lessons as envisaged by the partnership with the Coop (the project with P-Bones (and then P-Trumpets) will meet this commitment in due course).
- to implement a fee abatement scheme using the scholarship fund already established.
## **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.
DYJA is a company limited by guarantee, and governed by its Memorandum of Articles. It is registered as a charity with the Charity Commission. In the event of the company being wound up, members are required to contribute an amount not exceeding £10.
## **Recruitment and appointment of new trustees**
DYJA is managed by the trustees. The Trustees form the governing body of the charity and are responsible for ensuring the organisation is working within the bounds of the Memorandum and Articles.
New Trustees are appointed by the Board. New trustees are re-elected at the charity's Annual General Meeting.
Our Trustees have a wealth and diversity of professional skills, experience and knowledge to contribute to the development of the organisation, and are committed to the concept and values of DYJA.
Trustees are fully aware of their responsibilities regarding the organisation.
Page 2
## **DYJA (Registered number: 09369693) Report of the Trustees For The Year Ended 31 August 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Organisational structure**
The Trustees meet bi-monthly and receive detailed reports from the Senior Officers. Trustees are responsible for financial decisions but the day to day operations of the charity are delegated to the senior Officers.
## **Organisational Structure**
Senior officers of the company during the year were: Musical Director JSM Ellis MBE Head of Operations M Sabin Office Manager Mrs L Mears
Whilst Mr Ellis remains significantly involved in DYJA as Musical Director and focusses his time in directing the Stageband and introducing young musicians to ensemble performance and jazz education, Mr Sabin now is Head of Operations whilst continuing as Band Leader of the Swing Orchestra.
## **Induction and training of new trustees**
All new trustees have an induction into the organisation
The trustees all have an appreciation of music, and are familiar with the work of the charity. New trustees meet with the existing Committee to familiarise themselves with the charity and context within which it operates.
Areas covered include ;
- The obligations of trustees.
- The main documents which set out the operational framework of the charity including the Memorandum and Articles.
- The current financial position as set out in the latest published accounts.
- The vision and values of the charity and future plans , objectives and targets as laid out in DYJA's Business Plan.
Trustees are also provided with information and signposted to the various Charity Commission publications.
## **Key management remuneration**
The trustees consider themselves and the Musical Director, the Head of Operations, the Office Manager and the three Band Leaders to be the key management personnel.
The trustees received no remuneration; the remuneration of the other key management personnel is determined by the trustees and reviewed as and when required.
## **Wider network**
DYJA co-operates closely within the Doncaster Music Education Hub, an organisation which helps foster Music Education in schools.
## **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.
The pandemic which started in 2020 was identified as a key risk area and comprehensive risk assessments were undertaken at every stage of its development.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
09369693 (England and Wales)
## **Registered Charity number**
1161560
## **Registered office**
Northern Jazz Centre Beckett Road Doncaster South Yorkshire DN2 4AA
Page 3
**DYJA (Registered number: 09369693)**
## **Report of the Trustees For The Year Ended 31 August 2021**
## **Trustees**
Ms C M Arrowsmith Ms L M Bond E A T Castellan Pelen S P Jessop (resigned 21.1.2022) R Ketley Ms B J Procter (resigned 31.1.2022) D F Watling C B Jeynes
## **Independent Examiner**
S G Pepper FCA Kingswood Allotts Limited Chartered Accountants Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU
## **Bankers**
Lloyds Bank High Street Doncaster
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 18 May 2022 and signed on the board's behalf by:
Ms C M Arrowsmith - Trustee
Page 4
**Independent Examiner's Report to the Trustees of DYJA**
## **Independent examiner's report to the trustees of DYJA ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 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.
## **Independent examiner's statement**
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.
S G Pepper FCA Kingswood Allotts Limited Chartered Accountants Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU
Date: May 2022
Page 5
**DYJA**
## **Statement of Financial Activities For The Year Ended 31 August 2021**
|Unrestricted
Restricted
funds
funds
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
13,729
1,041
**Charitable activities**
5
Youth Jazz
14,651
-
Other trading activities
3
-
-
Investment income
4
135
-
**Total**
28,515
1,041
**EXPENDITURE ON**
Raising funds
-
-
**Charitable activities**
6
Youth Jazz
95,250
-
**Total**
95,250
-
**NET INCOME/(EXPENDITURE)**
(66,735)
1,041
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
385,669
2,224
**TOTAL FUNDS CARRIED FORWARD**
318,934
3,265|2021
Total
funds
£
14,770
14,651
-
135
29,556
-
95,250
95,250
(65,694)
387,893
322,199|2020
Total
funds
£
76,735
33,617
1,555
541
112,448
725
84,747
85,472
26,976
360,917
387,893|
|---|---|---|
The notes form part of these financial statements
Page 6
## **DYJA (Registered number: 09369693)**
## **Balance Sheet**
## **31 August 2021**
|Unrestricted
Restricted
funds
funds
Notes
£
£
**FIXED ASSETS**
Tangible assets
12
239,138
-
**CURRENT ASSETS**
Stocks
13
-
-
Debtors
14
5,461
-
Cash in hand
97,997
3,265
103,458
3,265
**CREDITORS**
Amounts falling due within one year
15
(23,662)
-
**NET CURRENT ASSETS**
79,796
3,265
**TOTAL ASSETS LESS CURRENT LIABILITIES**
318,934
3,265
**NET ASSETS**
318,934
3,265
**FUNDS**
16
Unrestricted funds:
General fund
Designated Fund
Restricted funds
**TOTAL FUNDS**|2021
Total
funds
£
239,138
-
5,461
101,262
106,723
(23,662)
83,061
322,199
322,199
218,548
100,386
318,934
3,265
322,199|2020
Total
funds
£
242,171
600
6,754
155,728
163,082
(17,360)
145,722
387,893
387,893
271,671
113,998
385,669
2,224
387,893|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) 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 financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 18 May 2022 and were signed on its behalf by:
C M Arrowsmith - Trustee
The notes form part of these financial statements
Page 7
**DYJA**
## **Notes to the Financial Statements For The Year Ended 31 August 2021**
## **1. 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.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **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 cost 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**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
|Freehold property|- 4% on cost|
|---|---|
|Musical Instruments|- 10% on cost|
|Fixtures and fittings|- 10% or 33 1/3% on cost|
|Library|- 4% on cost|
|Computer equipment|- 25% on cost|
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. DONATIONS AND LEGACIES**
Donations comprise
|Government and local authority grants
Other donations|**2021**
**£**
-
14,770|**2020**
**£**
19,994
56,741|
|---|---|---|
||||
|Total|14,770|76,735|
||||
The government and local authority grants were received to assist the charity as a result of the covid pandemic.
Page 8
continued...
**DYJA**
## **Notes to the Financial Statements - continued For The Year Ended 31 August 2021**
## **3. OTHER TRADING ACTIVITIES**
|2021
£
Fundraising events
-
Sale of CD's and sundry sales
-
-
**4.**
**INVESTMENT INCOME**
2021
£
Deposit account interest
135
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
2021
Activity
£
Concert income and Herten
Exchange
Youth Jazz
452
Use of facilities
Youth Jazz
9,908
Band members
Youth Jazz
3,472
Teaching Programme
Youth Jazz
819
14,651
**6.**
**CHARITABLE ACTIVITIES COSTS**
Direct
Support
Costs (see
costs (see
note 7)
note 8)
£
£
Youth Jazz
48,464
46,786
**7.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
2021
£
Staff costs
24,956
Advertising
-
Musical expenditure
2,554
Herten Exchange
-
Concert expenses
-
Music administrator
1,800
Depreciation
19,154
Loss on sale of assets
-
48,464|2020
£
1,303
252
1,555
2020
£
541
2020
£
12,650
14,399
6,568
-
33,617
Totals
£
95,250
2020
£
17,465
330
953
6,000
865
5,750
17,697
71
49,131|
|---|---|
Page 9
continued...
**DYJA**
## **Notes to the Financial Statements - continued For The Year Ended 31 August 2021**
## **8. SUPPORT COSTS**
|Information
Management
Finance
technology
£
£
£
Youth Jazz
44,250
1,995
541
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
2021
£
Depreciation - owned assets
19,154
Deficit on disposal of fixed assets
-
Independent Examiner Fee
708
Independent Examiner - other services
876|Totals
£
46,786
2020
£
17,696
71
690
850|
|---|---|
## **9. NET INCOME/(EXPENDITURE)**
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2021 nor for the year ended 31 August 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2021 nor for the year ended 31 August 2020.
## **11. STAFF COSTS**
|Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Office and administration
Musical director
Band Manager
Caretaker|2021
£
47,020
570
47,590
2021
1
1
1
1
4|2020
£
33,728
273
34,001
2020
1
1
1
1
4|
|---|---|---|
No employees received emoluments in excess of £60,000.
**Key Management Personnel.**
The remuneration of the key management personnel amounted to £41,179 (2020 £27,811)
Page 10
continued...
**DYJA**
## **Notes to the Financial Statements - continued For The Year Ended 31 August 2021**
## **12. TANGIBLE FIXED ASSETS**
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Fixtures|
|Freehold|Musical|and|
|property|Instruments|fittings|
|£|£|£|
|COST|
|At 1 September 2020|100,000|78,437|4,540|
|Additions|-|-|16,121|
|At 31 August 2021|100,000|78,437|20,661|
|DEPRECIATION|
|At 1 September 2020|16,800|36,226|4,008|
|Charge for year|3,600|7,903|1,712|
|At 31 August 2021|20,400|44,129|5,720|
|NET BOOK VALUE|
|At 31 August 2021|79,600|34,308|14,941|
|At 31 August 2020|83,200|42,211|532|
|Computer|
|Library|equipment|Totals|
|£|£|£|
|COST|
|At 1 September 2020|141,942|2,103|327,022|
|Additions|-|-|16,121|
|At 31 August 2021|141,942|2,103|343,143|
|DEPRECIATION|
|At 1 September 2020|26,497|1,320|84,851|
|Charge for year|5,678|261|19,154|
|At 31 August 2021|32,175|1,581|104,005|
|NET BOOK VALUE|
|At 31 August 2021|109,767|522|239,138|
|At 31 August 2020|115,445|783|242,171|
**----- End of picture text -----**
Included in cost of land and buildings is freehold land of £10,000 which is not depreciated.
## **13. STOCKS**
**----- Start of picture text -----**
||||
|---|---|---|
|2021|2020|
|£|£|
|Goods for resale|-|600|
**----- End of picture text -----**
Page 11
continued...
**DYJA**
## **Notes to the Financial Statements - continued For The Year Ended 31 August 2021**
## **14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
||2021|2020|
||£|£|
|Prepayments and accrued income|5,461|6,754|
|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Accruals and deferred income|2021
£
23,662|2020
£
17,360|
## **15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Creditors for 2021 and 2020 include £13,459 deferred income. This relates to Arts Council funding received towards the pandemic postponed big band festival. The festival is currently rescheduled for 2023.
## **16. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
Designated Fund
**Restricted funds**
Music scholarship programme
Coop local community fund
**TOTAL FUNDS**
Net movement in funds, included in the above are
**Unrestricted funds**
General fund
**Restricted funds**
Coop local community fund
**TOTAL FUNDS**|Net
Transfers
movement
between
At
At 1.9.20
in funds
funds
31.8.21
£
£
£
£
271,671
(66,735)
13,612
218,548
113,998
-
(13,612)
100,386
385,669
(66,735)
-
318,934
1,420
-
-
1,420
804
1,041
-
1,845
2,224
1,041
-
3,265
387,893
(65,694)
-
322,199
as follows:
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
28,515
(95,250)
(66,735)
1,041
-
1,041
29,556
(95,250)
(65,694)|
|---|---|
Page 12
continued...
**DYJA**
## **Notes to the Financial Statements - continued For The Year Ended 31 August 2021**
## **16. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
||||Net|Transfers||
|---|---|---|---|---|---|
||||movement|between|At|
||At 1.9.19||in funds|funds|31.8.20|
||£||£|£|£|
|**Unrestricted funds**||||||
|General fund|245,877||24,752|1,042|271,671|
|Designated Fund|115,040||-|(1,042)|113,998|
|**Restricted funds**|360,917||24,752|-|385,669|
|Music scholarship programme||-|1,420|-|1,420|
|Coop local community fund||-|804|-|804|
|||-|2,224|-|2,224|
|**TOTAL FUNDS**|360,917||26,976|-|387,893|
|Comparative net movement in funds, included in the above||are as follows:||||
|**Unrestricted funds**|||Incoming
resources
£|Resources
expended
£|Movement
in funds
£|
|General fund|||110,224|(85,472)|24,752|
|**Restricted funds**||||||
|Music scholarship programme|||1,420|-|1,420|
|Coop local community fund|||804|-|804|
||||2,224|-|2,224|
|**TOTAL FUNDS**|||112,448|(85,472)|26,976|
The designated fund comprises funds set aside by the Trustees for major projects that are expected to develop the long term viability of the charity.
## **Restricted funds**
Coop Local Community Fund - to assist in the funding of the provision of taster lessons and workshops £1,845.
Donation received towards the development of a music scholarship programme £1,420.
## **17. RELATED PARTY DISCLOSURES**
Total amount of donations received without conditions from trustees was £2,550
Mr C B Jeynes (Trustee) donated £2,550 and gave a short term loan of £5,000 to the charity. The advance was to ease some practical issues on an administration change. The loan was repaid before the year end.
Page 13