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2022-12-31-accounts

REGISTERED CHARITY NUMBER: 1177736

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2022

for

Romford Drum and Trumpet Corps (RDTC)

Butlers Chartered Accountants Suite 6 Burley House 15 High Street Rayleigh Essex SS6 7EW

Romford Drum and Trumpet Corps (RDTC)

Contents of the Financial Statements for the Year Ended 31 December 2022

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 13
Detailed Statement of Financial Activities 14 to 15

Romford Drum and Trumpet Corps (RDTC)

Report of the Trustees for the Year Ended 31 December 2022

The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. 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 object of the charity is to advance the education of the public in the appreciation of marching band music and in particular to advance the education and training of young people in the playing of marching band instruments by establishing and maintaining a marching youth band.

Significant activities

The charity's main activities are:

1 - RDTC - Youth Marching Band.

The band is open to any boy or girl who wishes to join. Uniform, instruments and tuition are provided free of charge with no subscriptions being payable. The corps performs at events all over the world in order to promote opportunities and development of the members and leaders.

2 - Taunton Hall.

Taunton hall was obtained by the charity in 2011 and funding was raised for the refurbishment. The hall is maintained as the headquarters and delivery base of the charity. Spare capacity at the hall is rented out to other local charities and community members of which the rental monies received helps to cover the running costs.

Public benefit

The trustees have considered the requirements to ensure the charity provides a benefit to the public. The Board have concluded that the work they provide to the youth of the local area demonstrates the benefit to the public.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

During the year the charity worked with over 50 young people within the marching band, providing musical tuition and instruction as well as performance opportunities.

Youngsters experienced various opportunities throughout the year including travelling within the UK and abroad for performance opportunities.

Fundraising activities

Various fundraising activities were conducted in the year to raise additional funds for use in charitable activities.

Fundraising activities were managed and operated by the main committee during the year and at no time was a professional fundraiser engaged.

FINANCIAL REVIEW

Principal funding sources

The charity receives the majority of its funds from donations towards the band performing as well as from venue hire from lettings of Taunton Hall.

Venue hire continued at a stable level in the year and was used to maintain the operation of the building.

The trustees were pleased that the band activities managed to realise a small surplus in the year, however continued to make a net deficit on the operation of the Taunton Hall after amortisation costs.

Page 1

Romford Drum and Trumpet Corps (RDTC)

Report of the Trustees for the Year Ended 31 December 2022

FINANCIAL REVIEW

Reserves policy

The Romford Drum & Trumpet Corps (hereafter called RDTC) has 3 sources of income which are (1) income fees from performances (2) local fundraising activities (3) ad hoc donations. None of these source are guaranteed, it is crucial therefore to ensure there are sufficient reserve funds to allow RDTC to continue to operate for a period of not less than 12 months whilst fundraising takes place to operate normally or to wind up the organisation allowing time for the organisation to meet its obligations to staff and service users if existing sources of income were to cease.

RDTC is currently dependent on local fundraising and ad hoc donations to sustain its activities as earned income alone would not allow RDTC to continue operating. This means that if there was no local fundraising or ad hoc donations it is likely that RDTC would have to cease operating.

To avoid closure if funding difficulties were to happen, the trustees of RDTC have agreed to keep a level of financial reserves to operate for at least 12 months.

Following the decision to surrender the lease with London Borough of Havering (LBH), hire agreements with Redbridge Brass Band and the Dance School ceased as of December 2022. In the current transition period the hire agreement with Koru School continues into 2023.

Current funding has been secured until the end of 2023 but if difficulties were to arise, or should all income cease and/or the surrender of the lease with LBH differ to current financial and time expectations it has been estimated the £63,000 would be needed to continue to function for the following 12 months.

Going forward policy reviewed and approved by the Trustees on an annual basis.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

New trustees are sourced from trusted persons connected to the activities of the charity. The trustees are voted in at a meeting of the members.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1177736

Principal address

7 Spey Way Romford Essex RM1 4YP

Trustees

P Binder (resigned 22.10.2022) V Horne (resigned 24.2.2022) J Jones Ms N Barrand Mrs K Milsom M Cook J Marshall Trustee (appointed 24.2.2022)

Page 2

Romford Drum and Trumpet Corps (RDTC)

Report of the Trustees for the Year Ended 31 December 2022

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Butlers Chartered Accountants Suite 6 Burley House 15 High Street Rayleigh Essex SS6 7EW

Approved by order of the board of trustees on 10 October 2023 and signed on its behalf by:

Ms N Barrand - Trustee

Page 3

Independent Examiner's Report to the Trustees of Romford Drum and Trumpet Corps (RDTC)

Independent examiner's report to the trustees of Romford Drum and Trumpet Corps (RDTC)

I report to the charity trustees on my examination of the accounts of Romford Drum and Trumpet Corps (RDTC) (the Trust) for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

H Meagher

Butlers Chartered Accountants Suite 6 Burley House 15 High Street Rayleigh Essex SS6 7EW

10 October 2023

Page 4

Romford Drum and Trumpet Corps (RDTC)

Statement of Financial Activities for the Year Ended 31 December 2022

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
19,250
Charitable activities
5
Taunton Hall
41,560
Marching Band
264
Other trading activities
3
8,080
Investment income
4
196
Total
69,350
EXPENDITURE ON
Raising funds
6
7,040
Charitable activities
7
Taunton Hall
50,952
Marching Band
24,391
Other
-
Total
82,383
NET INCOME/(EXPENDITURE)
(13,033)
RECONCILIATION OF FUNDS
Total funds brought forward
333,516
TOTAL FUNDS CARRIED FORWARD
320,483
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
31.12.22
31.12.21
Total
Total
funds
funds
£
£
19,250
27,282
41,560
29,439
264
689
8,080
1,449
196
5
69,350
58,864
7,040
907
50,952
32,024
24,391
18,765
-
100
82,383
51,796
(13,033)
7,068
333,516
326,448
320,483
333,516
31.12.22
31.12.21
Total
Total
funds
funds
£
£
19,250
27,282
41,560
29,439
264
689
8,080
1,449
196
5
69,350
58,864
7,040
907
50,952
32,024
24,391
18,765
-
100
82,383
51,796
(13,033)
7,068
333,516
326,448
320,483
333,516
58,864
907
32,024
18,765
100
51,796
7,068
326,448
333,516

The notes form part of these financial statements

Page 5

Romford Drum and Trumpet Corps (RDTC)

Balance Sheet 31 December 2022

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
11
210,584
CURRENT ASSETS
Stocks
12
250
Debtors
13
5,616
Cash at bank and in hand
105,564
111,430
CREDITORS
Amounts falling due within one year
14
(1,531)
NET CURRENT ASSETS
109,899
TOTAL ASSETS LESS CURRENT
LIABILITIES
320,483
NET ASSETS
320,483
FUNDS
16
Unrestricted funds:
General fund
Designated - Hall maintenance & groundworks
fund
Designated - Instrument and uniform
maintenance fund
Designated - Building depreciation fund
Designated - Coronavirus fund
TOTAL FUNDS
Restricted
funds
£
-
-
-
-
-
-
-
-
-
31.12.22
Total
funds
£
210,584
250
5,616
105,564
111,430
(1,531)
109,899
320,483
320,483
231,526
10,000
10,000
58,957
10,000
320,483
320,483
31.12.21
Total
funds
£
217,682
250
4,487
112,628
117,365
(1,531)
115,834
333,516
333,516
238,008
10,000
10,000
65,508
10,000
333,516
333,516

The financial statements were approved by the Board of Trustees and authorised for issue on 10 October 2023 and were signed on its behalf by:

N Barrand - Trustee

M Cook - Trustee

The notes form part of these financial statements

Page 6

Romford Drum and Trumpet Corps (RDTC)

Notes to the Financial Statements for the Year Ended 31 December 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. 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.

Improvements to property - in accordance with the property Fixtures and fittings - 10% on reducing balance

Instruments and other equipment have been valued at net realisable value and will be revalued each year. This is a departure from recognised accounting principles, but we consider it to show a true and fair view of the value.

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

continued...

Page 7

Romford Drum and Trumpet Corps (RDTC)

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

2. DONATIONS AND LEGACIES DONATIONS AND LEGACIES
31.12.22 31.12.21
£ £
Donations 15,249 1,230
Grants 4,001 25,572
Subscriptions - 480
19,250 27,282
Grants received, included in the above, are as follows:
31.12.22 31.12.21
£ £
London Borough of Havering 4,000 25,572
Other grants 1 -
4,001 25,572
3. OTHER TRADING ACTIVITIES
31.12.22 31.12.21
£ £
Fundraising activities 6,012 1,449
Sale of assets 2,068 -
8,080 1,449
4. INVESTMENT INCOME
31.12.22 31.12.21
£ £
Deposit account interest 196 5
5. INCOME FROM CHARITABLE ACTIVITIES
31.12.22 31.12.21
Activity £ £
Venue hire Taunton Hall 41,560 29,439
Clothing Income Marching Band 264 689
41,824 30,128

continued...

Page 8

Romford Drum and Trumpet Corps (RDTC)

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

6. RAISING FUNDS

Raising donations and legacies

Fundraising expenses
Other trading activities
Opening stock
Closing stock
Aggregate amounts
7.
CHARITABLE ACTIVITIES COSTS
Taunton Hall
Marching Band
8.
SUPPORT COSTS
Taunton Hall
Marching Band
31.12.22
31.12.21
£
£
7,040
907
31.12.22
31.12.21
£
£
250
250
(250)
(250)
7,040
907
Support
Direct
costs (see
Costs
note 8)
Totals
£
£
£
50,052
900
50,952
23,881
510
24,391
73,933
1,410
75,343
Governance
costs
£
900
510
1,410

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.

continued...

Page 9

Romford Drum and Trumpet Corps (RDTC)

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
27,282
Charitable activities
Taunton Hall
29,439
Marching Band
689
Other trading activities
1,449
Investment income
5
Total
58,864
EXPENDITURE ON
Raising funds
907
Charitable activities
Taunton Hall
32,024
Marching Band
18,765
Other
100
Total
51,796
NET INCOME
7,068
RECONCILIATION OF FUNDS
Total funds brought forward
326,448
TOTAL FUNDS CARRIED FORWARD
333,516
11.
TANGIBLE FIXED ASSETS
Improvements
to
Plant and
property
machinery
£
£
COST
At 1 January 2022 and 31 December 2022
135,732
147,451
DEPRECIATION
At 1 January 2022
70,224
220
Charge for year
6,551
-
At 31 December 2022
76,775
220
NET BOOK VALUE
At 31 December 2022
58,957
147,231
At 31 December 2021
65,508
147,231
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Fixtures
and
fittings
£
15,823
10,879
548
11,427
4,396
4,944
Total
funds
£
27,282
29,439
689
1,449
5
58,864
907
32,024
18,765
100
51,796
7,068
326,448
333,516
Totals
£
299,006
81,323
7,099
88,422
210,584
217,683
Total
funds
£
27,282
29,439
689
1,449
5
58,864
907
32,024
18,765
100
51,796
7,068
326,448
333,516

continued...

Page 10

Romford Drum and Trumpet Corps (RDTC)

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

12. STOCKS
31.12.22 31.12.21
£ £
Stocks 250 250
13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£ £
Prepayments and accrued income 5,616 4,487
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£ £
Other creditors 1,531 1,531
15. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.22 31.12.21
£ £
In more than five years 16,328 13,124
The above operating lease is the lease held by the charity over Taunton Hall, which is held until March 2030.
16. MOVEMENT IN FUNDS
Net
movement At
At 1.1.22 in funds 31.12.22
£ £ £
Unrestricted funds
General fund 238,008 (6,482) 231,526
Designated - Hall maintenance &
groundworks fund 10,000 - 10,000
Designated - Instrument and uniform
maintenance fund 10,000 - 10,000
Designated - Building depreciation fund 65,508 (6,551) 58,957
Designated - Coronavirus fund 10,000 - 10,000
333,516 (13,033) 320,483
TOTAL FUNDS 333,516 (13,033) 320,483

continued...

Page 11

Romford Drum and Trumpet Corps (RDTC)

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 69,350 (75,832) (6,482)
Designated - Building depreciation fund - (6,551) (6,551)
69,350 (82,383) (13,033)
TOTAL FUNDS 69,350 (82,383) (13,033)

Comparatives for movement in funds

Net
movement
At 1.1.21
in funds
£
£
Unrestricted funds
General fund
196,343
14,346
General - Taunton Hall
27,319
-
Designated - Hall maintenance &
groundworks fund
10,000
-
Designated - Instrument and uniform
maintenance fund
10,000
-
Designated - Building depreciation fund
72,786
(7,278)
Designated - Coronavirus fund
10,000
-
326,448
7,068
TOTAL FUNDS
326,448
7,068
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
58,863
Designated - Building depreciation fund
1
58,864
TOTAL FUNDS
58,864
Transfers
between
At
funds
31.12.21
£
£
27,319
238,008
(27,319)
-
-
10,000
-
10,000
-
65,508
-
10,000
-
333,516
-
333,516
Resources
Movement
expended
in funds
£
£
(44,517)
14,346
(7,279)
(7,278)
(51,796)
7,068
(51,796)
7,068

continued...

Page 12

Romford Drum and Trumpet Corps (RDTC)

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

16. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
General - Taunton Hall
Designated - Hall maintenance &
groundworks fund
Designated - Instrument and uniform
maintenance fund
Designated - Building depreciation fund
Designated - Coronavirus fund
TOTAL FUNDS
At 1.1.21
£
196,343
27,319
10,000
10,000
72,786
10,000
326,448
326,448
Net
movement
in funds
£
7,864
-
-
-
(13,829)
-
(5,965)
(5,965)
Transfers
between
funds
£
27,319
(27,319)
-
-
-
-
-
-
At
31.12.22
£
231,526
-
10,000
10,000
58,957
10,000
320,483
320,483

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 128,213 (120,349) 7,864
Designated - Building depreciation fund 1 (13,830) (13,829)
128,214 (134,179) (5,965)
TOTAL FUNDS 128,214 (134,179) (5,965)

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2022.

18. CORONAVIRUS - IMPACT UPON THE CHARITY

During the months following the balance sheet date and before the signing of these reports the charity has suffered a drop in rental income due to the restrictions associated with Coronavirus.

The charity have ringfenced £10,000 as a designated fund to cover the expenses of operation whilst the charity was closed.

Whilst the loss of income is unexpected and restrictions of operation have been imposed the trustees consider the financial risk to the charity to be manageable in light of the reserves held.

.

Page 13

Romford Drum and Trumpet Corps (RDTC)

Detailed Statement of Financial Activities
for the Year Ended 31 December 2022
31.12.22 31.12.21
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 15,249 1,230
Grants 4,001 25,572
Subscriptions - 480
19,250 27,282
Other trading activities
Fundraising activities 6,012 1,449
Sale of assets 2,068 -
8,080 1,449
Investment income
Deposit account interest 196 5
Charitable activities
Clothing Income 264 689
Venue hire 41,560 29,439
41,824 30,128
Total incoming resources 69,350 58,864
EXPENDITURE
Raising donations and legacies
Fundraising expenses 7,040 907
Other trading activities
Opening stock 250 250
Closing stock (250) (250)
- -
Charitable activities
Rent 21,761 13,124
Venue hire 200 -
Rates and water 1,022 787
Insurance 2,093 1,011
Light and heat 6,837 9,056
Telephone & Internet 1,098 552
Sundries 40 40
Refreshments and hospitality 2,316 116
Instrument repairs 1,358 539
Music and consumables 841 453
Printing, Postage, Stationery 908 339
Carried forward 38,474 26,017

This page does not form part of the statutory financial statements

Page 14

Romford Drum and Trumpet Corps (RDTC)

Detailed Statement of Financial Activities
for the Year Ended 31 December 2022
31.12.22 31.12.21
£ £
Charitable activities
Brought forward 38,474 26,017
Repairs and renewals 12,656 7,328
Uniforms and clothing 3,804 950
Coach and Travel 5,590 1,825
Tutor fees - 3,857
Teacher Expenses 6,076 134
Training costs - 2,094
Licences 235 175
Improvements to property 6,551 7,279
Fixtures and fittings 547 608
73,933 50,267
Other
Donations - 100
Support costs
Finance
Bank charges - 12
Governance costs
Legal expenses 900 -
Auditors' remuneration for non audit work - 510
Accountancy and legal fees 510 -
1,410 510
Total resources expended 82,383 51,796
Net (expenditure)/income (13,033) 7,068

This page does not form part of the statutory financial statements

Page 15