REGISTERED COMPANY NUMBER: 00962615 (England and Wales) REGISTERED CHARITY NUMBER: 260584 ort of the Trustees and Unaudited Financial Statements for the Year Ended 30 June 2025 for ORCHESTRA DA CAlWRA LIMITED Jolin D Froggett FAIA The Accountancy Practice 41 High Street Royston Heitfordshire SG8 9AW
ORCHESTRA DA CAMERA LIMITED Contents of the Financial Statements for the Year Ended 30 June 2025 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements Detailed Statement of Financial Activities
ORCHESTRA DA CAMERA LIMITED ort of the Trustees for the Year Ended 10 June 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of Accounting aiid Reporting by Charities: Stateinent of Recoinmended Practice applicable to charities preparing their accounts in accordance with the Financial Reportiiig Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guaraiitee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 00962615 (England and Wales) Registered Charity number 260584 Registered office Bank Gallery High Street Kenilworth Warwickshire CV8 ILY Trustees A Ayres P J Wilson A Keniiedy Company Secretary W Nealon Independent Examiner John D Froggett FAIA The Accountancy Practice 41 High Street Royston Hertfordshire SG8 9AW Approved by order of the board of trustees on . and signed on its behalf by: Trustee Page I
Inde endent Examiner's Re ort to the Trustees of ORCHESTRA DA CAMERA LIMITED Independent examiner's report to the trustees of ORCHESTRA DA CAMERA LIMITED ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025. Responsibilities and basis of report As the charity's trustees (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 201 l Act. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or the accouiits do not accord with those records; or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requii'ement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or the accoLints have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 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. John Froggett F.A.I.A The Association of International Accountants John D Froggett FAIA The Accountancy Pi"actice 41 High Street Royston Hertfordshire SG8 9AW Date: ............................................. Page 2
ORCHESTRA DA CAMERA LIMITED Statement of Financial Activities for the Year Ended 30 June 2025 30.6.25 Total funds 30.6.24 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Charitable activities Charitable incoine 29,571 29,571 12,951 Other income 104 104 105 Total 29,675 29,675 13,056 EXPENDITURE ON Charitable activities Cliaritable expenditure 29,615 29,615 11,977 NET INCOME 60 60 1,079 RECONCILIATION OF FUNDS Total funds brought forward 11,027 67 11,094 10,015 TOTAL FUNDS CARRIED FORWARD 11,087 67 11,154 11,094 The notes forni part of these financial statements Page 3
ORCHESTRA DA CAMEIL4 LIMITED Balance Sheet 30 June 2025 30.6.25 Total funds Unrestricted fund Restricted fund Total funds Notes FIXED ASSETS Tangible assets CURRENT ASSETS Cash at bank 11,831 67 11,898 11,627 CREDITORS Amouiits falling due within one year (750) (750) (540) NET CURRENT ASSETS 11,081 67 11,148 11,087 TOTAL ASSETS LESS CURRENT LIABILITIES 11,087 67 11,154 11,094 NET ASSETS 11,087 67 11,154 11,094 FUNDS Unrestricted funds Restricted funds 11,087 67 11,027 67 TOTAL FUNDS 11,154 11,094 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable coinpany keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requii"ements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (b) These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue and were signed on its behalf by: on OLL Trustee The notes forni part of these financial statements Page 4
ORCHESTRA DA CAMERA LIMITED Notes to the Financial Statements for the Year Ended 30 June 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of tlie charitable coinpany, 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: Stateinent of Recommended Practice applicable to charities preparing their accouiits in accordance with the Fiiiancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Finaiicial 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 Linder headings that aggi"egate all cost related to the category. Where costs cannot be directly attribLlted 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. Taxation The charity is exempt from corporation 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. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging: 30.6.25 Depreciation - owned assets Page 5 continued...
ORCHESTRA DA CAMERA LIMITED Notes to the Financial Statements - continiied for the Year Ended 30 June 2025 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Charitable activities Charitable income 12,951 12,951 Other income 105 105 Total 13,056 13,056 EXPENDITURE ON Charitable activities Charitable expenditure 11,977 11,977 NET INCOME 1,079 1,079 RECONCILIATION OF FUNDS Total fuiids brought forward 9,948 67 10,015 TOTAL FUNDS CARRIED FORWARD 11,027 67 11,094 TANGIBLE FIXED ASSETS Fixtures and fittings COST At l July 2024 and 30 June 2025 1,865 DEPRECIATION At l July 2024 Charge for year 1,858 At 30 June 2025 1,859 NET BOOK VALUE At 30 June 2025 At 30 June 2024 Page 6 continued.
ORCHESTRA DA CAMERA LIMITED Notes to the Financial Statements - continiied for the Year Ended 30 June 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.6.25 30.6.24 Accrued expenses 750 540 MOVEMENT IN FUNDS Net movement in funds At 30.6.25 At 1.7.24 Unrestricted funds General fund 11,027 60 11,087 Restricted funds Restricted 67 67 TOTAL FUNDS 11,094 60 11,154 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds Geiieral fund 29,675 (29,615) 60 TOTAL FUNDS 29,675 (29,615) 60 Comparatives for movement in funds Net Inovement in funds At 30.6.24 At 1.7.23 Unrestricted funds General fund 9,948 1,079 11,027 Restricted funds Restricted 67 67 TOTAL FUNDS 10,015 1,079 11,094 Page 7 continued...
ORCHESTRA DA CAMERA LIMITED Notes to the Financial Statements - continlied for the Year Ended 30 June 2025 MOVEMENT IN FUNDS- continued Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 13,056 (11,977) 1,079 TOTAL FUNDS 13,056 (11,977) 1,079 A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 30.6.25 At 1.7.23 Unrestricted funds General fund 9,948 1,139 11,087 Restricted funds Restricted 67 67 TOTAL FUNDS 10,015 1,139 11,154 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 42,731 (41,592) 1,139 TOTAL FUNDS 42,731 (41,592) 1,139 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended JO June 2025. Page 8
ORCHESTRA DA CAMERA LIMITED Detailed Statement of Financial Activities for the Year Ended JO Jiine 2025 30.6.25 iO.6.24 INCOME AND ENDOWMENTS Charitable activities Charitable income 29,571 12,951 Other income Interest received 104 105 Total inconie 29,675 13,056 EXPENDITURE Charitable activities Fees and expenses Music hire Publicity Accountancy Sundries Depreciation Provision 26,204 1,296 718 1,020 315 10,987 (151) 364 540 175 29,554 11,917 Finance costs Bank charges Total expenditure 61 60 29,615 11,977 Net income 60 1,079 This page does not fonn part of the statutory financial statements Page 9