## **Trustees Report and Financial Statements** 

**For the year ended 31 March 2025** 




Kidlington Concert Brass Band - Charity No. 1202333 

## KIDLINGTON CONCERT BRASS BAND 

Charity Information 

Charity Number 1202333 

## Trustees at 31 March 2025 

Chair: Mr J Underwood Treasurer: Mr T James CPFA General Secretary: Mrs M Westwood Band Manager: Mrs C Elderfield Contest Secretaries: Mr N Abbott Mrs T Abbott Committee Officers: Mr D Taylor Ms D Scott 

Trustees retired during 2024/25 Committee Officers:  Mr N Watson 

Treasurer(s) in financial year Thomas James CPFA 

## Registered Address 

Kidlington Band Hall High Street Kidlington Oxfordshire OX5 2DN 

## Independent Examiner 

Kathy Wilcox CPFA 

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Kidlington Concert Brass Band - Charity No. 1202333 

## TABLE OF CONTENTS 

|TABLE OF CONTENTS||
|---|---|
|**Trustees’ Report for the year ended 31 March 2024**|**4**|
|**Independent Examiner’s Report**|**8**|
|**Statement of Income and Expenditure**|**9**|
|**Balance Sheet**|**11**|
|**Statement of Cash Flow**|**13**|
|**Notes to the Financial Statements**|**14**|
|**Appendix 1 - Detailed Statement of Income and Expenditure**|**18**|
|**Appendix 2 - Account Code Definitions**|**20**|





Kidlington Concert Brass Band - Charity No. 1202333 

## Trustees’ Report for the year ended 31 March 

## 2025 

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements. 

## Objectives and activities 

The charity’s objectives are: 

a) to advance, improve, develop and maintain public education in, and appreciation of, the art and science of music in all its aspects by any means the trustees see fit, including through the presentation of public events. 

b) to provide facilities which promote the practice or enjoyment of the art of music for recreation or other leisure time occupation and to make them available in the interests of social welfare to individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large with the object of improving conditions of life. 

## Public Benefit Statement 

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities they should undertake. 

During the year, Kidlington Concert Brass Band has carried out its duty with regard to the objectives of the charity including performing in the immediate locality of the band. 

## **Achievements and performance** 

This financial year has seen the band continue to establish itself as a charity and to continue to develop as an organisation. The highlight of the year has been a 1st placing at the London & Southern Counties Regional Championships in March 2025, the culmination of two years of work by the trustees, musical director and members with a strong focus on the quality of performance. This earned the band an invitation to perform at the National Finals competition in Cheltenham in September 2025, and promotion to the Championship Section for 2026. The band has continued with an exciting programme of events and competitions. 

The band’s hall also continues to be used on a regular basis with good occupancy and long-term agreements in the year. The hall continues to be maintained and developed. 

## **Financial review** 

This year has seen a strong financial position, with trustees continuing to review the finances in detail at each trustee meeting, comparing actuals and forecasts against the budget set for the year. For 2024/25 we set a small budgeted deficit of £857 for the year based on expected income and expenditure, with an actual year end surplus of £6.4k. 

Expenditure has been £17.2k higher than budgeted mainly due to an increase in member expenses by £14k, but these were all donated back to the band showing as income which offsets this.  The cost of deputy players due to current vacancies in the band needing to be covered at performances accounted for £4k of the increase in planned spend. 

4 



Kidlington Concert Brass Band - Charity No. 1202333 

Income is £24.5k higher than budgeted, mainly due to £14k of donations received (see previous paragraph), £4k of additional Gift Aid due to some backdated claims and larger donations than anticipated, £3k of additional hall hire income, and a one off donation of £1k. 

Although this means that the charity ends the year with a healthy cash balance of £40k there remain challenges for the charity’s finances over the longer-term. In the coming years challenges mainly relate to meeting inflation in costs (particularly utilities), limited inflation on income, the cost of players where we have vacancies or players required for engagements or contests; particularly percussionists, and costs of maintaining the band hall with a boiler replacement being required in the near future. We have increased the hourly rate to hire the hall for 2025/26, continue to target increasing occupancy, and have successfully applied for charity status allowing the band to benefit from £7k of Gift Aid in the year. 

Having taken action over the last couple of years, for 2025/26 it has been possible to set a balanced budget, but with some risks. Income increases include, increasing occupancy of the hall to increase lettings income and continue the work to formalise the car park hire agreement and including an inflationary measure in that agreement. The charity needs to increase audience numbers at concerts to increase this source of income, as many performances continue to run at a deficit or breakeven position. Overall the position puts the charity in a strong financial position for the coming year, with the ability to continue to invest in music, the hall, and promoting our own events, with a performance of Wallace and Gromit - The Wrong Trousers to get excited about in 2025/26. 

## Principal Funding Sources 

The main sources of funding for the charity in 2023/24 have been hall and car park hire income of £22.3k, income from performances of £4.5k, with subscriptions and Gift Aid contributing £12k. Member donations contributed £22k of income, but are due to donation of expenses and therefore result in an offsetting expense. 

## Principal Outgoings 

The main outgoing of the organisation is on high quality musical directors costing £12.3k and deputy musicians costing £11.2k. Other significant costs include building running costs of £4.7k and insurance £1.7k. The cost of putting on concerts was £1.3k. 

## **Reserves Policy Summary** 

The charity has agreed to hold reserves to manage the impact of risks to the organisation. These relate to Contingency, Cash-flow, Commitments, Conservation, and Closure. As part of this policy the charity has considered the issues under each of these categories in determining the amount of funds which need to be held in reserve to mitigate the risks, or to ensure existing and future calls on reserves will be met when they fall due. 

The policy aims to ensure that the charity is able to continue to operate should these occur. In general the charity believes that funds should be used within a reasonable time of being received for the benefit of the charity's beneficiaries, but this needs to be balanced against the future viability of the organisation and the long-term objectives of the organisation. 

5 



Kidlington Concert Brass Band - Charity No. 1202333 

The full reserves policy is available on the charity’s website. 

## Summary of Risks 

|Summary of Risks||
|---|---|
|**Risk/Item**|**Weighted Sum**<br>**Required**|
|Contingency|£13,500|
|Cash-flow|£8,000|
|Commitment|£15,000|
|Conservation|£0|
|Closure|£11,500|
|**Total**|**£48,000**|



## Risk Assessment 

The cash balance held by the charity as at 31 March 2024 was £40,263, although this is lower than the weighted risk above, it is acknowledged that the probability of a significant number of the above risks occurring simultaneously is low and therefore it is believed that the balances held are sufficient but that there is some potential risk. 

## **Structure, governance and management** 

Kidlington Concert Brass Band is a charitable incorporated organisation (CIO) registered in England and established on 15 March 2023. The governing documents are the charity’s constitution. 

The trustees who served during the year and up to the date of signature of the financial statements were: 

Mr J Underwood Mr T James Mrs C Elderfield Mr N Abbott Mrs T Abbott Mr D Taylor Ms D Scott Mrs M Westwood - appointed 4 Feb 2025 Mr N Watson - resigned May 2024. 

As set out in our constitution at each annual general meeting at least one third of the Trustees must retire from office and may serve a maximum term between elections of 3 years. Any vacancies may be filled by the decision of the members at the annual general meeting; any vacancies not filled at the annual general meeting may be appointed either be 

6 



Kidlington Concert Brass Band - Charity No. 1202333 

appointed by the members of charity trustees at any time, but where they do so they are required to retire at the next annual general meeting. 

The Trustees of the charity meet monthly and manage the running of the charity. 

The trustees' report was approved by the Trustees. 

Mr J Underwood Chair of Trustees Dated: 23 July 2025 

7 



Kidlington Concert Brass Band - Charity No. 1202333 

## Independent Examiner’s Report 

I report to the committee on my examination of the Kidlington Concert Brass Band accounts for the financial year ended 31 March 2025. 

No material matters have come to my attention in connection with the examination which give me cause to believe that in any material respect the accounts did not accord with the accounting records. 

I have not verified the cash balance during the examination but as set out in the Financial Management & Accounting Policy a minimal balance is held. 

Regards, 

Kathy 

Kathy Wilcox CPFA 8 Harley Road, Oxford, OX2 0HR 

14 June 2025 

8 



Kidlington Concert Brass Band - Charity No. 1202333 

## Statement of Income and Expenditure 

For the year ending 31 March 2025. 

||**2024/25**|**2023/24**|
|---|---|---|
|**Income**|||
|Carolling and Donations|£23,325.39|£7,366.15|
|Concert Income|£3,349.00|£3,109.85|
|Contest Prize Money|£200.00|£125.00|
|Engagements|£1,297.80|£2,385.26|
|Grants|£1,266.96|£0.00|
|Gift Aid|£7,184.42|£1,614.82|
|Hall & Car Park Hire|£22,309.25|£19,533.58|
|Instrument Income|£460.00|£130.00|
|Insurance Claim Income|£0.00|£0.00|
|Subscriptions|£4,821.00|£1,496.00|
|Interest|£790.98|£109.78|
|Tour|£0.00|£0.00|
|Other Income|£25.00|£0.01|
|**Total Income**|**£65,029.80**|**£35,870.45**|
||**2024/25**|**2023/24**|
|**Expenses**|||
|Bad Debts|£150.00|£0.00|
|Banking Fees|£1.99|£0.00|
|Band Hall Expenses|£2,037.95|£3,251.82|
|Concert Hall Hire|£945.50|£1,100.00|
|Concert Expenses|£228.16|£183.96|
|Contest Entry Fees|£915.50|£790.50|
|Dep Musicians|£11,176.68|£8,720.58|
|Equipment|£547.34|£84.99|
|Gifts and Awards|£120.00|£80.00|
|Instrument Expenses|£321.29|£500.00|
|Insurance|£1,704.35|£1,589.13|
|Legal Costs|£0.00|£0.00|
|Licences|£175.86|£159.88|
|Marketing|£391.99|£332.77|
|Member Expenses|£21,997.94|£6,889.23|
|Membership Fees|£144.00|£144.00|
|Music|£480.43|£437.10|
|Musical Director Fees|£12,352.80|£11,745.20|
|Office Expenses|£44.09|£107.39|
|Payment Processing Fees|£47.64|£48.54|
|Player Registration Fees|£167.00|£154.90|
|Training & Governance|£150.00|£0.00|



9 



Kidlington Concert Brass Band - Charity No. 1202333 

|Transfers to or from reserve|6|£0.00|-£500.00|
|---|---|---|---|
|Trophies||£147.98|£12.00|
|Utilities||£2,683.81|£1,731.27|
|Van Hire||£916.83|£523.57|
|Venue Hire||£736.00|£254.00|
|Wallace & Gromit Expenses||£16.56|£0.00|
|Tour||£0.00|£0.00|
|**Total Expenses**||**£58,601.69**|**£38,340.83**|
|**Net Surplus/(Deficit)**||**£6,428.11**|**-£2,470.38**|



## Notes: 

Concert income represents income from self-promoted concerts, whereas engagement income relates to income where the charity has been booked to perform. 

All funds are unrestricted. 

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Kidlington Concert Brass Band - Charity No. 1202333 

## Balance Sheet 

As at 31 March 2025 

## **As at 31 March 2025 As at 31 March 2024** 

## **Fixed Assets** 

|**Fixed Assets**||||||
|---|---|---|---|---|---|
|||_0_||0||
|**Total Fixed Assets**|||**_0_**||**0**|
|**Current Assets**||||||
|Cash and Bank||||||
|Cash Float - Concerts Box Office||£30.00||£50.00||
|Cash Float - Concert Refreshments||£20.00||£0.00||
|Cash on Hand||£100.68||£40.51||
|Cheques written not cleared||£0.00||£0.00||
|PayPal||£0.00||£19.52||
|NatWest Business Current Account||£9,211.63||£3,670.16||
|NatWest Business Reserve||£5,282.98||£30,109.78||
|NatWest 35 Day Notice Account||£10,218.29||£0.00||
|NatWest 95 Day Notice Account||£15,399.49||£0.00||
|Total Cash and Bank|||_£40,263.07_||_£33,889.97_|
|Other Current Assets||||||
|Trade Debtors|2|£63.87||£66.00||
|Accruals|2|£131.32||£142.33||
|Prepayments|2|£1,702.31||£1,306.54||
|Total Other Current Assets|||_£1,897.50_||_£1,514.87_|
|**Total Current Assets**|||**_£42,160.57_**||**£35,404.84**|



11 



Kidlington Concert Brass Band - Charity No. 1202333 

|||**As at 31 March 2025**|**As at 31 March 2024**|
|---|---|---|---|
|**Liabilities**||||
|Current Liabilities||||
|Trade Creditors|3|£1,095.96|£717.34|
|Unbilled Expense Liability|3|£0.00|£31.00|
|Unearned Income|3|£0.00|£20.00|
|Total Current Liabilities||_£1,095.96_|_£768.34_|
|Long-term Liabilities||||
|Long-term Liabilities||£0.00|£0.00|
|Total Long-term Liabilities||_£0.00_|_£0.00_|
|**Total Liabilities**||**£1,095.96**|**£768.34**|
|**Equity**||||
|Retained Profit||£40,640.61|£34,212.50|
|Current Year Profit||£0.00|£0.00|
|Instrument Reserve|6|£424.00|£424.00|
|Owner's Equity||£0.00|£0.00|
|**Total Equity**||**£41,064.61**|**£34,636.50**|
|**Total Equity & Liabilities**||**£42,160.57**|**£35,404.84**|



12 



Kidlington Concert Brass Band - Charity No. 1202333 

## Notes to the Financial Statements 

## **1. Accounting Policies** 

## **Charity Information** 

Kidlington Concert Brass Band is a Charitable Incorporated Organisation registered with the Charities Commission register charity number 1202333. 

## **1.1 Accounting Convention** 

Accounts are produced on an accruals basis. Financial statements are prepared in sterling. 

## **1.2 Going Concern** 

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 

## **1.3 Charitable Funds** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. 

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 

## **1.4 Incoming Resources** 

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash is recognised on receipt. 

## **1.5 Resources Expended** 

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. 

13 



Kidlington Concert Brass Band - Charity No. 1202333 

## **2 Debtors: Amounts falling due within one year** 

## Trade Debtors 

|**Description**|**Amount**|
|---|---|
|Subscriptions Due|60.00|
|Hall Hire Due|39.93|
|Hall Hire Paid Early|-83.94|



These are overdue, but expected to be paid in April 2024. The early payment relates to invoices for April. 

## Prepaid Expenses 

|**Description**|**Amount**|
|---|---|
|Insurance Premium|£1,403.44|
|Venue Hire - 1 June Performance|£298.87|



## Accruals 

|**Description**|**Amount**|
|---|---|
|Gas|-£68.68|
|Regional Contest Prize Money|£200.00|



## **3 Creditors: Amounts falling due within one year** 

## Accounts Payable 

|**Description**|**Amount**|
|---|---|
|Conductors|£1075.80|
|Suppliers|£121.73|
|Utilities|£198.43|
|Suppliers Paid in Advance|-£300.00|



Of this amount none of the amounts are currently overdue. 

14 



Kidlington Concert Brass Band - Charity No. 1202333 

## Unearned Income 

|**Description**|**Amount**|
|---|---|
|None||



## **4 Non-recurring Expenditure** 

|**Description**|**Amount**|
|---|---|
|None|£0.00|



## **5 Non-recurring Income** 

|**Description**|**Amount**|
|---|---|
|None|£0.00|



## **6 Reserves** 

Following the receipt of insurance funds a number of years ago it was decided to set up a ring-fenced earmarked reserve for instruments. The below statement shows the movements on this reserve during 2023/24. 

|**Description**|**Amount**|
|---|---|
|**Brought forward reserve balance**|**£424.00**|
|Instrument Purchases|£0.00|
|**Net Reserve Movement**|**£0.00**|
|**Carry forward reserve balance**|**£424.00**|



## **7 Fixed Assets** 

A decision has been taken not to include certain items as fixed assets in the accounts. Items discounted are: 

## Instruments 

On the basis that the majority of the charity’s instruments are of an age that they would have been fully depreciated, these have been excluded. It is also not considered that this would add to the usefulness of the accounts to the band members. 

15 



Kidlington Concert Brass Band - Charity No. 1202333 

## Music 

Individual pieces of music would not be of a significant value to warrant capitalising, but collectively the library could be considered as having a significant value. Much of the music is of an age that it would have been fully depreciated. It is also not considered that this would add to the usefulness of the accounts to the charity members. 

## Band Hall 

The band hall is not held as an asset as it is held by trustees on behalf of the charity. Historically this was due to the organisation not being a legal entity. Now that the organisation is a charitable incorporated organisation this position may be reviewed, but as at the date of this report there is no change. The charity does finance the upkeep and day-to-day running of the hall and therefore the charity retains liabilities in relation to the hall. 

16 



Kidlington Concert Brass Band - Charity No. 1202333 

## Appendix 1 - Detailed Statement of Income and Expenditure 

## **For the period 1 April 2024 to 31 March 2025** 

||**2024/25**|**2023/24**|
|---|---|---|
|**Income**|||
|Car Park Hire|£10,077.00|£9,699.00|
|Carolling & Donations|£1,317.45|£476.02|
|Concert Income|£3,165.00|£2,852.35|
|Concert Refreshments|||
|Income|£184.00|£257.50|
|Contest Prize Money|£200.00|£125.00|
|Engagements|£1,297.80|£2,385.26|
|Grants|£1,266.96|£0.00|
|Gift Aid|£7,184.42|£1,614.82|
|Hall Hire - Regular|£12,087.17|£9,712.27|
|Hall Hire - One-off|£145.08|£122.31|
|Instrument Hire Income|£460.00|£130.00|
|Instrument Sale|£0.00|£0.00|
|Insurance Claim Income|£0.00|£0.00|
|Interest Received|£790.98|£109.78|
|Member Donations|£22,007.94|£6,890.13|
|Misc Income|£0.00|£0.01|
|Subscriptions|£4,821.00|£1,496.00|
|Tour|£0.00|£0.00|
|Other Income|£25.00|£0.00|
|**Total Income**|**£65,029.80**|**£35,870.45**|
||**2024/25**|**2023/24**|
|**Expenses**|||
|Bad Debts Written Off|£150.00|£0.00|
|Bank/Finance Charges|£1.99|£0.00|
|Building Maintenance|£714.18|£2,097.95|
|Business Rates|£282.41|£266.23|
|Cleaner|£720.00|£675.00|
|Concert Hall Hire|£945.50|£1,100.00|
|Concert Expenses|£146.60|£24.11|
|Concert Refreshments|£81.56|£159.85|
|Contest Entry Fees|£915.50|£790.50|
|Dep Musicians - Rehearsals|£25.00|£0.00|
|Dep Musicians - Concerts|£5,039.16|£3,380.42|



17 



Kidlington Concert Brass Band - Charity No. 1202333 

|Dep Musicians - Contests||£6,112.52|£5,340.16|
|---|---|---|---|
|Electricity||£996.00|£606.65|
|Equipment||£547.34|£84.99|
|Gas||£1,003.85|£646.39|
|Gifts and Awards||£120.00|£80.00|
|Instrument Hire||£100.80|£0.00|
|Instrument Purchase||£159.00|£500.00|
|Instrument Repairs||£61.49|£0.00|
|Insurance||£1,704.35|£1,589.13|
|Internet and Telephony||£321.36|£212.64|
|Legal Costs||£0.00|£0.00|
|Licences||£175.86|£159.88|
|Marketing||£391.99|£332.77|
|Member Expenses||£21,997.94|£6,889.23|
|Membership Fees||£144.00|£144.00|
|Misc Expenditure||£0.00|£0.00|
|Music||£480.43|£437.10|
|Musical Director Fees||£10,588.80|£10,351.20|
|Musical Director Fees - Deps||£1,764.00|£1,394.00|
|Office Expenses||£26.49|£62.89|
|Payment Processing Fees||£33.57|£33.86|
|Player Registration Fees||£167.00|£154.90|
|Postage||£17.60|£44.50|
|Ticket Selling Fees||£14.07|£14.68|
|Training and Governance||£150.00|£0.00|
|Transfers to or from reserve|6|<br>£0.00|-£500.00|
|Trophies||£147.98|£12.00|
|Uncategorized Expense||£0.00|£0.00|
|Van Hire||£916.83|£523.57|
|Venue Hire||£736.00|£254.00|
|Waste Disposal||£214.50|£201.50|
|Water||£469.46|£276.73|
|Wallace & Gromit Expenses||£16.56|£0.00|
|Tour||£0.00|£0.00|
|**Total Expenses**||**£58,601.69**|**£38,340.83**|
|**Net Surplus/(Deficit)**||**£6,428.11**|**-£2,470.38**|



18 



Kidlington Concert Brass Band - Charity No. 1202333 

## Appendix 2 - Account Code Definitions 

**Income** 

|**Income**||
|---|---|
|Car Park Hire|Income received in relation to the use of the band hall car park.|
|Carolling and Donations|Income received in the form of donations, mainly related to carolling|
|Concert Income|Income received from the sale of tickets for concerts promoted by the charity.|
|Concert Refreshment Income|Income from sales of refreshments at concerts.|
|Contest Prize Money|Income received relating to contests prizes.|
|Engagements|Income received from other organisations in return for a performance by the charity.|
|Grants|Income related to grants from other organisations.|
|Gift Aid|Income received from HMRC relating to Gift Aid claims.|
|Hall Hire - Regular|Income received in relation to the use of the band hall, specifically from those who regularly hire the hall.|
|Hall Hire - One-off|Income received in relation to the use of the band hall, specifically from those who irregularly hire the hall or do so as a one-off.|
|Instrument Hire Income|Income received relating to the hire of instruments to individuals or other organisations.|
|Instrument Sale|Income received relating to the sale of charity instruments. This income may be transferred to the instrument reserve - see below.|
|Insurance Claim Income|Income received in relation to an insurance claim.|
|Interest|Interest received on bank deposits or investments.|
|Member donations|Donations received from members of the charity.|
|Other Income|Other income which cannot be categorised and is immaterial.|
|Subscriptions|Income received from members of the charity in relation to their subscription payments.|
|Tour|Income received in relation to a tour, offsets against the expenditure line.|
|Wallace & Gromit Income|Income relating specifically to this performance.|



19 



Kidlington Concert Brass Band - Charity No. 1202333 

## **Expenses** 

|**Expenses**||
|---|---|
|Banking / FInance Charges|Feespaid in relation to banking,e.g. bank charges for beingoverdrawn,cancelled cheques etc.|
|Building Maintenance|Expenses incurred in maintainingor improvingthe band hall and carpark.|
|Business Rates|Payments relatingto business rates.|
|Cleaner|Feespaid to the band hall cleaner.|
|Concert Hall Hire|Expenses related to hiringof concert halls(e.g. Exeter Hall).|
|Concert Expenses|Expenses related to organisation of concerts(e.g.printing programmes).|
|Concert Refreshments|Expenses related to thepurchase of refreshments to be used atperformances.|
|Contest Entry Fees|Contest Entryexpenses.|
|Dep Musicians - Concerts|Fees and expensespaid to musicians for concerts.|
|Dep Musicians - Contests|Fees and expensespaid to musicians for contests.|
|Dep Musicians - Rehearsals|Fees and expensespaid to musicians for rehearsals.|
|Electricity|Utilitycost.|
|Equipment|Any purchase of equipment which is not an instrument or related to buildingmaintenance.|
|Gas|Utilitycosts.|
|Gifts and Awards|Expenses related to annual awards,or long-servicegifts.|
|Instrument Hire|Expenses related to the hire of instruments.|
|Instrument Purchase|Expenses related to thepurchase of new or used instruments.|
|Instrument Repairs|Expenses related to the repair or refurbishment of instruments.|
|Insurance|Expenses related to the cost of insurances e.g.public liability,buildings,employers liability.|
|Internet & Telephony|Expenses related to the cost of internet in the band hall.|
|Legal Costs|Expenses related topayingfor legal advice or meetinganylegalpayments.|
|Licences|Expenses related to anylicences required e.g.performingrights society..|
|Marketing|Expenses related to the marketing of the charity and performances. E.g. websites and physical and digital marketing such as social<br>media.|



20 



Kidlington Concert Brass Band - Charity No. 1202333 

|Member Expenses|Expenses incurred bymembers of the charityor trustees relatingto the deliveryof charitybusiness e.g. mileage claims.|
|---|---|
|Membership Fees|Membershipof other organisations such as ODBBA and BBE.|
|Music|Expenses relatingto thepurchase orprintingof music.|
|Musical Director Fees|Expenses relatingto regular musical director(s)fees.|
|Musical Director Fees - Deps|Expenses relatingto depmusician directors fees.|
|Office Expenses|Printing, stationeryetc.|
|Payment Processing Fees|Costs relatingto cardprocessingfees.|
|Player Registration Fees|Costs relatingto the registration ofplayers with Brass Band Players for competitions.|
|Postage|Cost ofpostage.|
|Ticket Selling Fees|Platform costs for ticket sellingwebsite.|
|Training & Governance|Expenses related to anytrainingorgovernance activitye.g. safeguardingtraining.|
|Transfers to or from reserve|Transfers to or from reserves links atpresent to the instrument replacement reserve.|
|Trophies|Costs related to thepurchase or engravingof trophies.|
|Van Hire|Expenses relatingto the hire of vans or vehicles for transport of charityequipment or members.|
|Venue Hire|Expenses relatingto the hire of other venues for rehearsals.|
|Waste Disposal|Expenses relatingto the disposal of charitywaste, mainlythe band hall waste contract.|
|Water|Utilitycosts.|
|Tour|Expenses related to a tour, offsets against the income line.|
|Wallace & Gromit Expenses|Expenses relatingspecificallyto thisperformance.|



## **Balance Sheet Codes** 

|**Balance Sheet Codes**||
|---|---|
|Cash Float|Float held for ticket office and refreshments at concerts.|
|Cash on Hand|Cash held awaiting banking.|
|Cheques written not cleared|Cheques from the charity which have not yet been banked.|
|PayPal|Balance held in PayPal Account.|
|NatWest Business Reserve|Balance held in NatWest Business Reserve - Interest bearing account.|



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Kidlington Concert Brass Band - Charity No. 1202333 

|NatWest Business Current Account|Balance held in NatWest Current Account.|
|---|---|
|NatWest 35 Day Notice Account|Balance held in NatWest 35 Day Notice Account - Interest bearing account.|
|NatWest 95 Day Notice Account.|Balance held in NatWest 95 Day Notice Account - Interest bearing account.|
|Trade Debtors Receivable|Amount due to the charity based on invoices raised.|
|Accruals|Accruals for income due but not invoiced.|
|Prepayments|Accruals for payments made in advance of receipt.|
|Trade Creditors|Amount due to suppliers/members not yet paid.|
|Unbilled Expense Liability|Accruals for expenses not yet billed.|
|Unearned Income|Income received in advance of service delivery.|
|Retained Profit|Prior year surpluses/deficits.|
|Current Year Profit|In year surplus/deficit.|
|Instrument Reserve|Balance held in reserves for the purchase of new instruments.|



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