Chanty rvglstration numb•r 116399) IEnoland and Walès) RONNIE SCOTTS CHARITABLE FOUNDATION ANNUAL REPORT ANO UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
RONNIE scOs CHARITABLE FOUNDATION LEGAL AND ADMINISTRATIVE INFORMATION Tru$te•¥ S Coyne F Nash A Mad(enzie Charity numb•r 116YJ90 Indepgnd•nt &xarnln•r Ggrnl¢J Edelman LLP 73 Comhil LoThJon EC3V 3QQ
RONNIE scorrs CHARITABLE FOUNDATION CONTENTS Page Ttea8, r8P¢Jt Indèpendént ?x8rnin•rf¥ report Ststemenl ol finanual 3ctiwti8s Baknnce she Notos lo the a¢¢tyJnts
RONNIE scorrs CHARITABLE FOUNDATION TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 T1 Trust8Ès pres8ntthgir report and accounts forthe year entsd 31 Marth 2025. The accounts have beén prepared in accordance wth the ar£ounb"ng pdicaes set out in note 1 to the awounts and comply with the Foundabon's govemiThJ dcKumenL the Chanties Ad 2011 'Accounting Repo.n9 by Charities. Staiernent of Recommended Practi aWi¢ab to charibes preparing th&r a¢counts In accordance with the Fin8nci81 Reportyng Standard applicabk in the UK and Republ of Ireland IFRS 1021. las amenijed for accounth.ng peritsYs ¢ommancing frorn l January 2018) Obl8¢tive$ and a¢tivltl•¥ Th6 Foundation's objects are to advance e(lutation through thè prcynotion. sijpport and encouragement of the art of rnu$ic and in particular the promotK)n èncouragamént and support of musical education pro9ramtnes to ensure Ihol musie edwAtion is accessib to very chikj and young person especially those who are unrjer privilèged, and lo advance such charitable purposes laceordiw to the law ol EngLand and les> as the Trustees see fit from ty'm8 to time in parbcular but not limited lo ra15ing and distnbuling funds land provhliThJ loans) and gifb'ng musical Instruments to oryanisatitsns that cr&ale or develop ytyjlh Jazz programme$. Tho Trustees havtr pai¢J due regartj lo gubJanc issued by th& Chaiity Commi8sk)n in déading %that actfvthes tho Foundation shouky undertake. GrantmakirrfJ'. The Foundation invites applicatsons for giants through advertr'&rKJ c its wébsitè foundatign.ronnièscotts.co.uk. Each application is r8vi6wed by th& TnJ3tees againsl thè ¢bJecti¥es of Ihe Foundab'on. ThI9h its grantrnaking aCtywtéS. the Foundation furthers rts objects and prtsvths public ben Aehl•vefflonts •nd rf0MlInc• Th Trustees rp¢rt that grants made costs of thantat48 •¥ents inojrrod total £100,936 durirq tho year12024 £10.1181. Flnanclal r•vl•w It 13 the policy of the Foundah'on that Untrtea luThJs whth ho not t4en d8swJnatÉd for a spaeific us• should b• Maintain St a level in excess ol behyeen the and six monlh's expènditure. Thè Trust8•s considers that reserve8 al this level will ensu that. in the event of a significant ¢Jrop in fundin9. Ihey will be abk lo contsnue the Foundation's curronl activitles wtt1 £c&eT3110D is givèn lo ways in vthi¢ addibonal fvnds may be raised. This Ve1 of serVeS has more than b8¢n maintained throughout the year. The Chaity was pkas•d 10 See th& increas8 In the leval ol grants made in th8 finanaal y&ar. During the year. there were donab'ons r?Ned of £64.420 12024 £52.1721 from The Ronnie Seotts Jazz Club Lirniled. via Its trading subsidvary, Pakngkpn Limit¢d. Certain Trustees of ts Foundation a Dir¥00 ol Ronnie Scotys Jazz Club Limited. Invg•lm•nt pollcy and oblgctfv Under ths Trust ¢Jeed, the charty has the powèr tr) mak• any inNwtsn•nt which the frustees saè fil. The Trusiees has as8è35ed th& maJ(y risks to the Foundaion Ls •xpos&J. and are sab"sfi6d that systems ara in place to mil'gale expx)$ure to th¢ m4or risks. The Trustees will cKJnbnue to seek out and assist bwEfiaarw inchJdir¥J those to whc¥n tho charity has alre•dy mad• grants. Structur•, go¥•rnanc• and manag•ment The Charitable Trust was registered as a tharty on 15 October 2015. The F¢uTrJat*)n is &Jmintstsied by the Trusteas in accordance with its Trust dctument. Nothing in Ihts Trust deed restncts or excludes the exerSe by the Trustees of the powers given by the Tnjstse Ad 2000 as regards to the inveslmenL th6 acquiSib" or disposal of land and the employment ofagents. nIynir * custodiarts.
RONNIE SCOTTS CHARITABLE FOUNDATION TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Tru¥tees who served dung the year aThl up to the date of sonaturè ofthe financial statements were.. S Greene S Coyr IResKJn&l 29August 20251 F Nash A Macken¢ Every Trustee rnu$t be appointed fof a le ol five y&8r5 by a WL4utson ol the Truste8s passéd al a spaaal meoting. In sèle¢D'ng indivkluals for apptsintrnent as Trustees. th& Tnjstees must have re9ard to the ¥kills, kngvledge and experien needed for the effeLtve administration ofthe Fndty0n. IndtIon and tralnlng of n•w Tru•t•M'. In eW olthe siza ofthe chanty rt ts not consthr¢d rceSSary for ts TnJstee$ lo under90 formal training. The finanaal 5taternents cornpty with currènt stslutory roquirgments an(1 th8 Slatemeni of Recommended Practicè- Accounting ond ReportsrrfJ by Chantias. Th• TteeS consutt on an ad hoc basis to and asso85 requests for donation¥ Irom the FOundatn and potential opportuntbes to incr6asè lurYs availab. Thg Trusl•es have ¢onductad thèir reviow of major strats9i¢. busine88 And operational rijks to whKh the Fourndatic is exposed and confimed that Systems have be to enabJ8 ragular reports to bo produ¢8d so that necessary stOP5 can be taken to mitsgate those nsks. Non8 of the TNstees has any benefficial int•rest In th8 Foundalion. Sl•tymont ol Tru•t•o•' r•8pon#lbilitig• The Tru31ees are responsible for preparin9 the Trust$. Report aThJ th8 acts)unts In accordance wrth applkabl8 law and United Kingdom ACcounng Stsndards (United Kingdorn Genernlty Accapte(l A¢xountin9 Practice). The appli¢abl8 to charitres in Ervdland and requiw Ihe Trustees to pr¥)are accounts lor eath financial ried which givo a tru• and fair Csf the state of aff•irJ ol Iha FtyJrbJation and of thtr inajmlno resource8 and 8pplication of resources ol the Foundatson for that y69r. In prepiring thase a¢¢ounts, th8 Trustee8 we require(I lo". - Suitable accountirg polS oThJ Ihen appty them ¢onsistenty', - obgerve th• methcJs and principle¥ in the Charib85 SORP.. - make judgements and estimates that are reasonab aThJ prvdenL' - Dtate whetr appiicaDle accountyThJ stsTrJaros navè Deen folknwl, subJ'•¢t to any mat&rtal departur•$ di8dog8d nd explained in the accounts, and - rAepare the accounts on the sv)iThJ QYK•m basis unl9$8 rt 15 inappro• to wosum& that the Foundats'on will continue in opor8bon. The Trustees are responsible for kèèpiThJ sufv.errt actounting records that diJ¢lose with reasonable accuracy at any time the financial positr'on of the Foundab"on aThJ enable thom to SUre that the accounts compty with the Charitie¥ Act 2011, the Charity IAcKounls and Reports) Regulatson$ 2(J)8 and the prov1510ns of the trust deed. Thèy are also responsible for Safeguarding the 8s5ets ol the Foundation and hencg for taking wsonable 51eps the pventIOn and datèction of fraud and oth•r irregulanti•s. Tru5 was aFwrmd by thè Board ofTrusi88s. F Nash Trustee
RONNIE SCOTTS CHARITABLE FOUNDATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RONNIE SCOThS CHARITABLE FOUNDATION I report to Ihe Trustaes on my examination ol the financial ststements ol Ronnie Scolls Charrtable Foundatkjn Ithè Foundation) forthts year 31 March 2025. ReSpOnbIll¥S and ba¥is of r•port As Ihe Trustge$ ol th& Fn(laOn yots arg re5pon$ibb for the weparakn of Ihe finanaal statements in accordance with tho requIm8nts ol the Charth"è$ Act 2011. I report in specI ol my e¥aminatson of the FouThJation's accounts carri&J out undar section 145 of thg 2011 Ad. In carrying out my 6xamination I have folbwed all the appficable Dirn¢tions gwen by Chanty Ctsrnmission under section 14515llbl of the 2011 ACL Inilèpend•nt examinerfs 8tatsm•nt Your attention Is drawn to t lact that the Foundation has ppared actt>unts in at)rdanc6 with Aceounb'ng and Rèporting by Charitt'es pPanng their accounts in accordance wrth the Finanual Reportyng Standord applicable in the UK and Republic ol Ireland IFRS 1021 in PfèférerKe to the Accounting and Reporting by Charits"es. Statement ol R8cornmeThJsd Practlce i3swd on 1 Apnl 2005 which is referred to in b)8 extant regul8tigns but has now been withdrawn. l understand that this has bèan done in order for ac¢tsunts to provide a true and fair wew in cOrdanCe wth GerrallY A¢¢oPted Accounting Prathee eff8ch.ve for r8portyw riOdS Lwinning on or after 1 January 2015. I ha COrnet8 my exarninati¢n. I conhm) that no matter5 havo wno to my ottents.on In ¢onnrttn wth the oxamin8tKJn giving me cause to be1k2 that in any Marie1 respect aceountsr4 reeord¥ r1 kept Sn r•¥¢t ol Fndab"on as required by section 130 of th8 charitS Act 2011. the finano81 statements do not ae£¢rd wrth those records". or thg financial statements do not compty wth the applicable requiroments con¢rning the form and ¢ontent ol financial statements set out in the Charit$ IAccount8 and Reportsl Re9ulations 2Lk)8 othar th8n any requlr8m$nt that th$ financial $tatements gN• a true and tsir vi, whth is not g matter con¥idered as part ol an independent 8xaminati¢n. I have no cone•m8 and ha¥9 ctyne aeros$ no othgr m•ttorB In wineth'on vthh Ihe examinalon lo vthich attention should b& drawn in this rwrt in ord$r to eTrat48 a prcper undèrstanding of th8 financial statements to reached. 8*Mdbv.' Sd¢lA4Y IIP B3595BD43BC44Z4 HOrd Woolf FCA Gerald Edelman LLP Chartered Accountsnts 73 Cornhill Loncbn EC3V 3QQ Dated.. 17/11/202 S
RONNIE scorrs CHARITABLE FOUNDATION STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Incomè f Oonations and leg8c4es 77,188 52,996 ndl Raisin9 funds 216 216 ChÉrrtabK8 actirfi 100,936 10,118 Other 3.043 269 Total r••ourc•8 •xp•nd•d 104,195 10,803 N•t 1•xp•rleur&}1lnCOMfj for th• p•rlodl N•t movorn•nt In lund• {27,0071 42,393 Fund balane•s at 1 Apr 2024 170.728 128.335 Fund balancu at 31 M•rch 202fj 143,721 170,728 The statement of flnan¢ial actNib'e8 indLpJ$8 an gains loss•$ roc4jgni in the y•8r. All In¢crfne and èxpwdrtur8 derivo from ¢onbnuirKJ actmt.
RONNIE scorrs CHARITABLE FOUNDATION BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Curr•nt a8s•ts Cash at bank and in h8TrJ 143.721 170.728 N•t curr•nt a#¥ets 143,721 170.728 Th¢ lund8 of th• Foundatkni Unr6strided funds 143,721 170.728 143.721 170.728 l& .o.c&Lraca The finantyal statements w•fv opprovtd by th8 Tru8teo8 .......... F Nash Tru•t••
RONNIE SCOThS CHARITABLE FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting polleio• Charity infomiation Ronnie Scotts Charitsbje F0uThJ8n is a lstered ¢hanty dèdicatgd to the SLPPtsrt ofjau educats.on in th8 Unit•J Kingdom ènd beyoThd. 1.1 AccoUnng conv•ntion Thè accounts havo bèèn prepared in aOrd8 wilh the FcxJndation's ded8r8tion of twst, the Charilios Act 2011 and -Accountsry aThJ Reporbng by Chariti&s". Statement of Recommended Practic applicable io ¢haritie$ prepanThJ their 8¢counts In accordan¢e wrth thè Financ4al Reporting Standard applicable in the UK 8ThJ Republic of Ireland IFRS 1021. las ameIe for acco¢Jnbng pen¢yJs ¢ommencin9 from l Jonuary 20161. Tha Foundation k8 a Publ Benefit Enbty as tsfi by FRS 102. Thè Foundats'on has takan advantago of the prtiwsions in thtr SORP for thanti8s apptying FRS 102 Update Bullets'n 1 not to Pfepare a Statwnent ol Cash Flows. The finanoal statements ha4t departed from tho Charitss (Accounts and Reports) Regulation5 2008 only to the extani required tts providè a twe and fBir Th¢5 departure has invofv8d following the Statement or Recomrnended Practs for Charit appIng FRS 102 rathèr than thè version of the Statomont of Rè¢ornmondtd Practre& which is referred lo in Regulatsons but which has sJnc4 been withdrawn. The financial ¥tstements arè prepawd in sterlin9. which is th• hjnctional ¢unBncy oftho Foun¢aUon. Monetsry amounts in these finanryal ststèments af• rounded lo thè nearest t. Tho attounls haw been prepared undèr the Nstorical Cost convontion. As thè unincLJrporated Foundaty'on has gr0$3 incom• of less than £250.000 dwing the finanual penod. Ihe accounts only prasent a surnmary ol 811 money r¢¢eived and paid out by the Chanty In the wri¢Jd. Thé pnnopal accouni'ng polia&8 &Joptad #re set out below. 1.2 Golng ¢oncgm At thè b'me of apprtswng the a¢UnIs, the Trustees have a ¥eason¥ble exwctstyon that the FouNJation has adoquale re$ources to continue in operalional existencé the for&Seoab lulur¢. Thus the Trustsè onts'nuè to 8dopt lh• goin9 cc¥)eem basis ol a¢xounling in ppann9 th? acuunts. 1.3 Charftsbl• funds Unrestrictsd funds ar• availabfo for u8e at th• dwrets.on ol the Trustw in fiJrthèr8nts of bkn'r charitable 04ectsv89. Resth¢te(J Tund5 are $vDit to spettfie ¢On8 by donorn ag to how thoy may be usgd. The purp03es and US88 Qf the restricted funds are aet out in the Th)tes to Ihe aCCLJunts. vthere applic81)le. Endowment funds af* $ubJ'ect to CA)ndthns by dorkyg that the capital must be mainlained by the Foundation. 1A Incornlng ro•ourco• Income is rwnis8d by the Fwndation on a rKwpts bail¥.
RONNIE SCOThS CHARITABLE FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 A¢eountSno pgllcles Icontlnuedl 1.6 R•80uKes expended Resour$ expended are induded in Ihe Statement of Finanual AclMb"8s arKI ar8 r&¢ognisgd In th¢ period in which they ara Incurr•d. Governanc8 rosts indude those incJJrr8d in the governa ofth• Foundats'on and its assets ar8 primarity associated with eonsb'tutsonal and ststutory requirements. 1.6 Cash and Cash oqulvalents Cash and cash equivalents IndLde $h in hand. d8POSrts lld at ell with b8nks, othgr short-teryn IB4uid inwstsnènts with original MatUritS of three months or I. and b8nk overdrafts. Bank ovordrafts ara shown thin borrowings in current liabil?$. 8a3k fln•n¢lal assets Basic financial assets. which irludeS cash and bank balan8. ar¢ inib'alty rroasur•d at transactB)n price in¢dIng tr8n3action costs and are subsequenby canied at amorth'sed cost using the 6ff?clive interast rnethod unless the arranggment ctsnstrtutgs 8 finanun9 transacts"on. where th? transaction is mèasured at the prèsènt Val of tha luture recèipts discounled at a market rat¢ of intet Finano818336ts classifiad as rec8ivabl8 within one year ara not amortiS8d. In¢om• Irom dtsnadon• ¥nd1oga¢lo• Unr••trl¢ted Unr••trf¢ted fund• lund8 2026 2024 Donation4 and gits 77.188 52.996 R•l8lng fvnd Unr•8trlet•d fund• Total 2025 2024 Fun Fundraising agent5 216 21e
RONNIE SCOTTS CHARITABLE FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ch4rttablo activltio Charltabl¢ Charotable •xpènditurè ?xpenditure 2025 2024 Grants Hostin9. wo¢k5hop arha evenl sts 74.934 26,002 10,118 100.936 10.118 1.938 10.118 N•t mo¥•m•nt In fund• 2026 2024 The nèt movem•nt in fvnd8 1$ $tated aftèr tha1n[r%?ditin9}.' Fees payabLg for tha indep8ndont 9x8rninatn oftr chantys finanual statem&nts 2,760 Tru•t••• Neno of th• TfU$teas lor any person¥ win8¢¢ed wrth thwnl fkniV8d any femun•r8titsn or bfits from tho Foundath'on durin9 the year. Employ••s Th• were no •M0ye•S during Relatsd rtY trarAactlon• During the year, thÈfe were donalions rgceiv•d of £64,42012024 £52.1721 from The Ronni¢ sco$ Jazz Club Lirnited, via its trading subsidiary. Pajmqlen timrt•d. Certain Truste88 of V Foundats¢n a Dir¥Gtors of The Ronnie ScotV$ Jazz Club Linrted.