2023-04-05-accounts

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THE EAST RIDING OF YORKSHIRE BAND CIO Charity No. 1184756

THE EAST RIDING OF YORKSHIRE BAND CIO TRUSTEES’ REPORT AND FINANCIAL STATEMENTS YEAR ENDED 5 APRIL 2023

Registered Charity No. 1184756

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THE EAST RIDING OF YORKSHIRE BAND CIO

Charity No. 1184756

CONTENTS

ONTENTS
		PAGE No.
1	Introduction	3
2	Reference and Administrative Details	3
3	Structure, Governance and Management	3
4	Objectives and Activities	4
5	Achievements, Performance and Public Benefit	5
6	Financial Review	6
7	Report of the Independent Examiner	8
FINANCIAL	STATEMENTS
A	Receipts and Payments 2022-23	9
B	Assets and Liabilities as at 5th April 2023	9
C	Notes to the Accounts	10

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THE EAST RIDING OF YORKSHIRE BAND CIO Charity No. 1184756

1. INTRODUCTION

The Trustees of The East Riding of Yorkshire Band CIO have pleasure in submitting this their fourth Annual Report for the year 2022-23. Charity status was granted on 5th August 2019 and whilst this is our fourth annual report, the first covered a period of only eight months. The second and third, whilst covering full financial years, related to a period of significant disruption and restrictions on the Charity’s activities due to Coronavirus. This report therefore represents the first full year of normal operation since becoming a Registered Charity.

2. REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Name: The East Riding of Yorkshire Band CIO (ERYB)

Charity Registration number: 1184756

Address of Principal Office : Memorial Hall, 1A Salisbury Street, Hessle, HU13 0SE

Trustees at the time of this report:

David Vivian (Chair), Christine Dunn, Christopher Theaker Richard Morrell Adrian Bell Madeline Bramley

Others serving as trustees during the year: Louise Piper, Peter John Wilson and Daniel Whitt.

3. STRUCTURE, GOVERNANCE AND MANAGEMENT

Legal Structure

The East Riding of Yorkshire Band was originally formed as East Yorkshire Brass in 1988 and changed to its current name in 2003. The constitution, which follows the Charity Commission CIO Association Model, was approved at a General Meeting of members of the East Riding of Yorkshire Band on 7th April 2019 and charity status was subsequently granted on 5th August 2019. The Charity is constituted as a Charitable Incorporated Organisation (CIO)

Method used to appoint new trustees

The first trustees were appointed at the East Riding of Yorkshire Band’s Annual General Meeting on 7th April 2019 when the decision to seek charity status was also approved by the membership.

The constitution provides that the minimum number of trustees is three and the maximum nine. Trustees will generally be elected by the membership at a General Meeting. However, where vacancies need to be filled or additional skills are required on the trustee board, additional trustees may be co-opted by the existing trustees, subject to the maximum number

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THE EAST RIDING OF YORKSHIRE BAND CIO Charity No. 1184756

of trustees not being exceeded. Those elected by the membership may serve for up to three years with one third standing down at each subsequent annual general meeting of the CIO when they may stand for re-election. Any trustees co-opted by the existing trustees will automatically stand down at the next subsequent AGM when they may also stand for re-election.

4. OBJECTS AND ACTIVITIES

The objects of the CIO are:

• To advance, improve, develop and maintain public education in, and appreciation of, the art and science of brass band music in all its aspects by any means the trustees see fit, including through the presentation of public concerts and recitals.

• To further such other charitable purpose or purposes for the public benefit as the trustees in their absolute discretion shall think fit.

In furtherance of these Objects, the Charity:

• Regularly performs at concerts, showcasing a wide variety of musical genres including original Brass Band works, test pieces and modern arrangements which both entertain and educate the general public. Some of these performances will be free of any charge to the audience.

• Participates in regional and national Brass Band Competitions as a means of ensuring player development and improvement, helping to raise the profile of the brass band movement. Prior to a competition performance, the band will usually invite the public to attend an open rehearsal. It is useful for the band to perform a test piece in front of an audience prior to the competition and also gives audience members an insight into how rehearsals are conducted and the detailed work that goes into preparing for a competition.

• Maintains a high standard of musicianship through the engagement of a professional Musical Director with a wide experience in the field of brass training, artistic development and performance.

• Maintains twice weekly rehearsals at which anyone interested in joining the band is welcome to attend and play with the band where appropriate.

• Has an open membership policy enabling anyone who is interested in furthering its purposes and who accepts the responsibilities of membership to join. Whilst all new members are welcome, any who do not have sufficient capability to perform in public will be restricted to playing in the rehearsal band in order to maintain standards. Such members will be helped and encouraged to improve.

• Where vacancies arise within the “performance” Band these will be subject to an open recruitment policy with specific positions being filled by audition as necessary.

• During concerts the musical director or compere will aim to provide the audience with useful background information about the music being performed and the composer/arranger.

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THE EAST RIDING OF YORKSHIRE BAND CIO Charity No. 1184756

Audience members are actively encouraged to approach Band members during the interval or at the end of the performance to discuss all aspects of the Band.

• Maintains membership of regional and national Brass Banding organisations including the Yorkshire and Humberside Brass Band Association (YHBBA) and Brass Band England.

5. ACHIEVEMENTS, PERFORMANCE AND PUBLIC BENEFIT

During this reporting period the Band:

• Held more than 90 rehearsals including sectionals.

• Performed 13 full band concerts, of which six were accessible without charge. Smaller groups of players also performed on two occasions.

• Gained promotion to the 2nd Section of the National Brass Band Championships with effect from 1st January 2023 and competed in the North of England Regional Championships in March 2023.

• Held an Open Rehearsal of the Northern Area (2nd Section) Test-Piece “The Pilgrim’s Progress” prior to attending the competition.

• Undertook 26 separate small-group Christmas Carolling sessions.

• Repeated our successful “Carols in the Bandroom” event as a fund-raiser for MacMillan Cancer Support.

• Performed in support of two other charities: Hornsea Lions Club and MacMillan Cancer Support. We also raised funds for the Alzheimer's Society by hosting a Cupcake Day.

• Organised and hosted three Craft Fairs in the Hessle Memorial Hall

Trustees’ Activities

• The Trustees held seven meetings during the year.

• Following the AGM, the Trustees appointed David Vivian, Richard Morrell and Christine Dunn as Chairman, Secretary and Treasurer respectively.

• Further improvements were carried out to the Band’s rehearsal facilities at the Hessle Memorial Hall including refurbishment of the stage area and hall flooring and the installation of a new heating boiler.

• A new set of Walking Out Uniforms and a new concert drum kit were purchased.

• Reviewed the price of concert tickets and fees chargeable for band performances.

• Made progress with the review of Member Information and New Member Welcome Packs.

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THE EAST RIDING OF YORKSHIRE BAND CIO Charity No. 1184756

Public Benefit

Having regard to the achievements and activities detailed above, the trustees are satisfied that they have met the Public Benefit requirement of the Charity and in particular have:

• Provided playing members with a wide range of training, development and performance opportunities including the provision of all necessary resources which are provided free of any charges enabling anyone to participate irrespective of their financial means.

• Provided members of the public with a high standard of public performance including a wide variety of musical genres including several events for which no admission charge was made.

• Benefited other charities by performing in aid of their fundraising activities

• Made various improvements to the rehearsal facilities.

• Made the band’s rehearsal facilities (Memorial Hall) available for hire by individuals and other organisations for community activities as and when restrictions allowed.

The Trustees confirm that in exercising their powers and duties, they have had regard to the Charity Commission Guidance on Public Benefit (PB1) as required under section 17(5) of the Charities Act 2011.

6. FINANCIAL REVIEW

As of 5th April 2023, the Charity’s monetary assets amounted to £45,599.66, a decrease of £8,287.84 over this twelve month accounting period. A significant portion of the expenditure for this period was owing to the cost of new uniforms (£7,319.20) and maintenances/purchases for the rehearsal facility (£9,427.96).

Due to the Covid19 pandemic it is still a little difficult to draw accurate comparisons between the financial years covering 2020 - 2021 and 2021 - 2022, however the the Trustees have agreed to use the financial year covering 2021 - 2022 as a comparable figure and hope to continue to use the previous year in any future comparisons.

The Band were able to return to performing concerts after Covid19 restrictions eased which did see income from Engagements increase (£5,669.00 in 2022-2023 compared to £2,160.00 in 2021-2022; a 162% increase) bringing the Band back in line with pre-pandemic levels (£5067.15 in 2019-2020; a 12% increase). Christmas fundraising efforts saw a 0.7% decrease from the previous year (2021-2022) however this still maintains a 9.7% increase based on pre-pandemic levels (£4,635.91 in 2022-2023 vs £4223.97 in 2019-2020). The Band were successful in gaining a one-off payment of £1,000 from Arnold Clark to be used against the purchase of a new drum kit (covering 80% of the overall purchase cost) and a one-off payment of £1,000 from Persimmon Homes to be used, in part, to purchase new Uniform. Income from the hire of Hessle Memorial Hall has increased by 61% based on pre-pandemic levels (£7,876.00 in 2022 -

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THE EAST RIDING OF YORKSHIRE BAND CIO Charity No. 1184756

2023 vs £4,884.00 in 2021-2022). This is an increase of 364% based on pre-pandemic levels (£7,876.00 in 2022 - 2023 vs £1695.00 in 2019-2020) This resulted in a higher than anticipated net receipts for the period.

The cost of insurance for the Band and the Memorial Hall has decreased by approximately 22% compared to the previous year (£1714.09 in 2021-2022 vs £1332.94 in 2022-2023) and the cost of utilities has risen by approximately 88% compared to 2021-2022 (£2135.25 in 2022-2023 vs £1136.83 in 2021-2022), overall this is an increase of 139% compared to pre-pandemic levels (£893.58 in 2019-2020 vs £2,135.25 in 2022-2023). Whilst the increase in cost for the utilities is partially related to the increased use of the Memorial Hall, the majority of this increase can be associated with the rise in energy prices. The Trustees expect utility bills to increase in the next financial year due to the continual rising of energy prices. The only significant expenses, other than the purchase of new drum kit and uniform were attributed to the Memorial Hall; the installation of a new boiler (£2,029.89), renewing the Hall floor (£3,536.36) and renewing the stage fronting (£2,301.19).

Three craft fairs were organised, raising £1,214.30 for funds and the Band hosted two charity fundraisers; a ‘CupCake Day’ in support of the Alzhiemers’ Society and their annual Macmillan Cancer Support Christmas Carol evening. These events raised a total of £582.61.

No funds or subsidiaries were in deficit at the end of the year.

Reserves Policy

The Charity’s policy during this reporting period was to build up/maintain a reserve of £15,000. This was deemed sufficient to cover one year's direct charitable expenses and to provide increased resilience against non-planned events as highlighted by the Covid-19 restrictions which cut off many of the Charity’s normal income streams. The Trustee’s plan to build up a reserve of £20,000 and will continue to review this on a yearly basis.

Gift Aid

The CIO is registered with HMRC for Gift Aid and some of the donations received in this and the previous accounting periods should qualify. Claims for 2019-2020, 2020-2021, 2021-2022 and 2022-2023 will be submitted in due course with income appearing in future years accounts.

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THE EAST RIDING OF YORKSHIRE BAND CIO Charity No. 1184756

7. INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE EAST RIDING OF YORKSHIRE BAND

I report on the accounts of the Band for the year ended 5th April 2023, which are set out on pages 10 to 12.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the 2011 Act,

• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act), and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanation from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that, in any material respect:

• accounting records were not kept in accordance with section 130 of the 2011 Act or

• the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mrs Angela Waterland 8 Marsh Lane Barnetby North Lincolnshire DN38 6JW

Certified approved by the trustees

This Report and the appended Financial Statements were approved at a meeting of the trustees held on 17th August 2023

David Vivian, Chair of Trustees

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THE EAST RIDING OF YORKSHIRE BAND CIO

Charity No. 1184756

FINANCIAL STATEMENTS 2022-2023

RECEIPTS AND PAYMENTS ACCOUNT 2022-23

----- Start of picture text -----
Notes £ £
Receipts 2022 - 23 2021 - 2022
Donations, Bequests and Subscriptions 2 731.52 6,227.35
Band Activities 3 5,779.00 2,826.21
Fundraising Activities 4 8,474.88 8,292.79
Other receipts 5 10,307.37 15,923.19
Total receipts 25,292.77 33,269.54
Payments
Direct Charitable Expenditure 7 31,096.30 13,638.02
Other Expenditure 8 2,411.39 1,321.31
Other Payments 72.92 25.64
Total Payments 33,580.61 14,984.97
Net Receipts (Payments) for the period -8,287.84 18,284.57
Opening Balance 54,887.50 36,602.93
Closing Balance 46,599.66 54,887.50
STATEMENT OF ASSETS AND LIABILITIES AS AT 5TH APRIL 2023
Fixed Assets
Instruments and ancillary equipment at
replacement cost 181,208.85 172,579.86
Monetary and Liquid Assets
HSBC Current Account (Main Acc) 1,634.88 11,743.76
HSBC Account (Quintalos) 809.74 806.30
HSBC Savings Account 15,736.06 9,047.55
NatWestAccount (Memorial Hall)
(Previously HSBC (pre 2021-2022) 28,089.81 33,000.99
Paypal Account 18.15 44.45
Cash (Sales) 127.50 0.00
Petty Cash 183.52 244.45
Merchandise valued at sale price 869.00 1,150
Total assets 228,677.51 228,617.36
Liabilities 0.00 0.00
Net Assets (Liabilities) 228,677.51 228,617.36
(Signed) David Vivian (Chair of Trustees)
----- End of picture text -----

These Financial Statements were approved by the Trustees on 17th August 2023 The following notes form part of these Financial Statements.

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THE EAST RIDING OF YORKSHIRE BAND CIO

Charity No. 1184756

NOTES TO THE ACCOUNTS FOR YEAR ENDING 5TH APRIL 2023

1. Accounting Principles

These financial statements have been prepared using the Receipts and Payments method along with a Statement of Assets and Liabilities as provided for under s133 of the Charities Act 2011 and comply with the requirements of the Charities (Accounts and Reports) Regulations 2008.

Income is recognised at the time of receipt and expenditure is recognised at the time of payment. Expenditure on fixed assets is written off at the time of payment

• Non-monetary assets are valued at the end of the financial year as follows:-

• a) In the case of Fixed Assets fundamental to the Charity’s Objects (ie. musical instruments and ancillary equipment) these are shown at their estimated replacement value.

• b) In the case of Liquid Assets (merchandise) these are shown at their current sale price.

Liabilities are shown as the actual sum owed where known, otherwise as an estimated amount.

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2. Donations and Bequests 2022 - 23 2021 - 22
● Sponsorship 0.00 0.00
● Patron’s Subscriptions 560.00 40.00
● Donations 171.52 6,187.35
731.52 6,227.35
3. Band Activities
● Engagement Fees 4,190.00 2,160.00
● Ticket Sales 1,489.00 666.21
● Contest Prizes 100.00 0.00
5,779.00 2,826.21
4. Fundraising Activities
● Merchandise Sales 281.00 52.00
● Christmas Carolling Collections 4,635.91 4,632.55
● Concerts – Miscellaneous Income 603.63 262.40
● Grants 0.00 0.00
● 100 Club 996.00 1,040.00
● Hall Events 1,375.73 964.90
● Charity Events 582.61 590.94
8474.88 8,292.72
5. Other Receipts
● Hall Hire 7,876.00 4,884.00
● Grants (Band) 2,300.00 750.00
● Grants (Hall) 0.00 11,036.43
● Refunds 69.99 0.00
● Interest 61.38 2.76
10,307.37 16,673.19
----- End of picture text -----

6. Restricted Funds

There were no Restricted Funds

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Charity No. 1184756

----- Start of picture text -----
Cont.
7. Direct Charitable Expenditure
● Memorial Hall – Rent 3,262.48 3,262.48
● Memorial Hall – Utilities 2,135.25 1,136.83
● Memorial Hall – Equipment/
Supplies/ Sundries/Consumables 9,427.96 3,234.43
● Musical Director Fees/Expenses 3,790.00 2,034.90
● Guest Player Expenses 233.00 120.00
● Contest Entry Fees 140.00 140.00
● Subscriptions, Player
Registrations, etc 667.90 219.50
● Insurance 1,332.94 1,714.09
● Room Hire 0.00 25.00
● Transport 550.00 0.00
● Instruments & Ancillary Equipment 1,547.49 1,438.15
● Property - Music and Library 618.75 279.10
● Property - Stationary 71.33 0.00
● Property - Uniforms 7,319.20 33.54
● Quintet 0.00 0.00
31,096.30 13,638.02
8. Other Expenditure
● Promotional Materials 247.32 108.77
● Concert Series Expenses 0.00 0.00
● 100 Club Prize Money 245.80 418.40
● Sundries 82.98 88.83
● Memorial Hall – Event Refunds 444.00 435.00
● Charitable Donations 903.24 270.31
● Trustee’s Expenses 488.05 0.00
2,411.39 1,321.31
9. Other Payments
● Bank Charges 72.92 25.64
72.92 25.64
----- End of picture text -----

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