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2025-04-01-accounts

Trustees' Annual Report

Friends of Isca Linea Symphonia

For the period 1 April 2024 to 31 March 2025

Reference and Administrative Details

Charity name Friends of Isca Linea Symphonia
Other names used Isca Linea Friends
Charity registration number 1163019
Charity type Charitable Incorporated Organisation (CIO)
Registered office 12 Greenfield, Caerleon, Newport NP18 3DN
Trustees Paul L'Allier (Chair)
Carly Stone (Treasurer)
Nathan Stone
Allan Waters

Structure, Governance and Management

Friends of Isca Linea Symphonia is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission for England and Wales on 5 August 2015.

The CIO is governed by its Constitution. The charity trustees are responsible for the general control and management of the charity. Trustees are appointed by resolution of the existing trustees and serve until they resign or are removed in accordance with the Constitution.

All four trustees served throughout the period under review.

Objectives and Activities

The object of the CIO is to advance the musical education of young people for the public benefit by supporting Isca Linea Symphonia, as the trustees may in their absolute discretion determine.

In setting the charity's objectives and planning its activities, the trustees have given careful consideration to the Charity Commission's general guidance on public benefit.

Achievements and Performance

This is the ninth full year since the charity was registered. During the financial year under review, the charity did not undertake any charitable activities. Isca Linea Symphonia's activities were suspended due to the COVID-19 pandemic and the ensemble did not subsequently reform, its members and activities having been subsumed into the broader Gwent Music centre programme. No income was received during the period.

The only expenditure incurred during the year was £1,185.60 in respect of professional fees for legal advice on the closure of the charity and the dispersal of its remaining funds.

Financial Review

Total receipts for the year were nil (2023-24: nil). Total payments for the year were £1,185.60 (2023-24: nil), resulting in a net deficit of £1,185.60 for the period.

At 31 March 2025 the charity held total funds of £9,045.91 (2024: £10,231.51), all of which were unrestricted funds held as cash at bank and in hand.

Reserves policy

Given the decision to wind down the charity (see below), the trustees have not maintained a formal reserves policy. All remaining funds are being held pending transfer to a charity with similar objects upon dissolution.

Plans for Future Periods

Going concern and dissolution

The trustees have concluded that the charity is unable to fulfil its charitable objects, as Isca Linea Symphonia did not reform following the pandemic and there is no realistic prospect of it doing so. The trustees have therefore resolved to dissolve the CIO in accordance with clause 29 of its Constitution.

The trustees intend to pass a resolution to transfer all remaining assets of the CIO to Friends of Greater Gwent Youth Music (registered charity number 1109579), being a charity with substantially similar objects. The transfer will be subject to the condition that the funds be applied towards string instruments and activities related thereto.

Once the transfer of funds has been completed and the bank accounts closed, an application will be made to the Charity Commission to remove the CIO from the register of charities, and HMRC will be notified of the closure.

The charity is therefore not a going concern. These accounts have been prepared on the basis that the charity will cease to operate once the dissolution process is complete. In the opinion

of the trustees, no adjustments are required to the carrying values of the charity's assets as a result, as they comprise solely cash.

Declaration

The trustees declare that they have approved the trustees' report above.

Signed on behalf of the charity's trustees:

Paul Gordon L'Allier Paul L'Allier , Chair

Date: 5 March 2026

Receipts and Payments Accounts

Friends of Isca Linea Symphonia

Charity Registration Number: 1163019

For the period 1 April 2024 to 31 March 2025

Basis of accounts: These accounts have been prepared on a receipts and payments basis in accordance with the Charities Act 2011. The charity is a Charitable Incorporated Organisation with gross income not exceeding £250,000 and is therefore eligible to prepare accounts on this basis.

Going concern: The trustees have resolved to dissolve the charity. These accounts are not prepared on a going concern basis. All assets comprise cash and no adjustment to carrying values is required.

Section A: Receipts and Payments Account

Note 2024-25 2023-24
£ £
Receipts
Donations
Fundraising activities
Other receipts
Total receipts
Payments
Legal and professional fees 1 1,185.60
Total payments 1,185.60
Net receipts / (payments) (1,185.60)
Cash funds at 1 April 10,231.51 10,231.51
Cash funds at 31 March 9,045.91 10,231.51

All funds are unrestricted. The charity held no restricted or endowment funds during the period.

Section B: Statement of Assets and Liabilities at 31 March 2025

Note 2024-25 2023-24
£ £
Cash funds
Bank account 8,996.22 10,181.82
Cash in hand 49.69 49.69
Total cash funds 9,045.91 10,231.51

Other assets

The charity held no other assets at the balance sheet date.

Liabilities

The charity had no liabilities at the balance sheet date.

Guarantees and secured debts

No guarantees have been given and no assets are subject to any charge or mortgage.

Notes to the Accounts

Note 1: Legal and professional fees

Legal and professional fees of £1,185.60 were incurred during the year in respect of advice on the closure of the charity and the dispersal of its remaining funds to a charity with similar objects.

Note 2: Trustees' remuneration and expenses

No trustee received any remuneration or expenses from the charity during the year (2023-24: nil).

Note 3: Related party transactions

There were no related party transactions during the year (2023-24: none).

Note 4: Going concern

As stated in the Trustees' Annual Report, the trustees have resolved to dissolve the CIO and transfer its remaining funds to Friends of Greater Gwent Youth Music (registered charity number 1109579). Accordingly, these accounts have not been prepared on a going concern basis. As the charity's assets consist entirely of cash, no adjustment to carrying values is required.

Note 5: Post balance sheet events

Following the balance sheet date, the trustees have continued with the process of dissolving the charity. The trustees intend to pass a resolution to transfer the remaining cash funds to Friends of Greater Gwent Youth Music (registered charity number 1109579) and subsequently apply to the Charity Commission to remove the CIO from the register.

Approval of the Accounts

These accounts were approved by the trustees and signed on their behalf by:

Paul Gordon L'Allier Paul L'Allier , Trustee

Date: 5 March 2026