**Charity number: 278903**
## **Eastbourne Music and Arts Festival**
**Report of the Trustees and Unaudited Financial Statements**
**For the year ended 31 May 2025**
## **Eastbourne Music and Arts Festival Contents Page For the year ended 31 May 2025**
|Report of the Trustees|1 to 2|
|---|---|
|Independent Examiner's Report to the Trustees|3|
|Statement of Financial Activities|4|
|Statement of Financial Position|5|
|Notes to the Financial Statements|6 to 11|
|Detailed Statement of Financial Activities|12|
## **Eastbourne Music and Arts Festival Report of the Trustees For the year ended 31 May 2025**
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 May 2025. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The principal activities and aims are: The organisation of an annual, competitive festival with representative classes in music, dance, elocution, acting and literature. In planning our activities for the year, we kept in mind the Charity Commission's guidance on public benefit at our trustee meetings.
Every performance in the festival is professionally assessed and marked. This benefits the children, young people, and adults by their participation in cultural activity, adding to their education in the arts, developing their self-confidence and increasing their social skills.
We welcome all children, young people and adults regardless of personal background, faith, gender or personal circumstances and we believe this philosophy of openness to all enriches everyone through the sharing of the talents, skills, aptitudes and life experiences of our children, young people aged from 3 to 18 and adults and volunteers.
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
## **ACHIEVEMENTS AND PERFORMANCE**
## Achievements and performance
The Eastbourne Music and Arts festival is in its 64th year. The festival was relaunched at the Winter Gardens, Eastbourne in February 2022 under the new name - Eastbourne Performing Arts Festival.
During the past year, there have been no changes in the committee's policies in the management of the festival, nor in the trustees' operation of the trust. In line with the trust deed, the aim is to run the festival on a self-financing basis (with appropriate and much valued sponsorship from various sources), to achieve ever higher standards. Performances are under fair and strict competitive adjudication by professionals duly appointed by the festival chairperson.
In order to achieve so large a festival, great reliance has to be placed on the officers and the full range of volunteers without whom standards and successes could not be achieved and tribute is also paid to the cooperation of members of the community, advisers, teachers, parents and the competitors themselves. At the time of these accounts planning is under way for the 2026 festival.
As part of the festival, trustees also administer the Norah Sande Music Prize which is in its nineteenth year. The prize has been made possible through a bequest, in which the benefactor required Eastbourne Festival to administer an award for the young musicians. The Norah Sande award final will be held in July 2025 with the first prize of £3,000 and the offer of two recitals before public audiences. Plans for this award to be staged are now being finalised.
## **FINANCIAL REVIEW**
The results for the year show a surplus of £6,705 (2024 Surplus £5,074).
After investment in previous years, costs have been reduced in line with the programme of regeneration and strict control of expenditure that was instituted last year. This programme is on-going and show results regarding festival income and some direct costs, where these can be controlled.
## **Reserves**
In previous years, the trust was not covering the cost of the festival. The trustees recognised that the charity's reserves could not support continuing deficits indefinitely and so remedial action needed to be taken to build up reserves. The policy was put in place and reserves have improved over the short term.
It is the policy of the trust that unrestricted funds which have not been designated for specific use should be maintained at a level equivalent to between six and twelve month's expenditure, the latter being equivalent to £34,000. This level of reserves has been achieved in the year. The Trustees consider that reserves at this level will ensure that in the event of a significant drop in funding, they will be able to cover the costs of putting on the forthcoming Annual Festival which has been planned in advance and for which planning is usually at an advanced stage by the Trust's year end. This level of reserves will allow the trustees to continue the Trusts current activities whilst consideration is given to ways in which additional funds may be raised. Currently, free reserves are £67,000 and so in excess of the policy.
The trustees are happy to maintain reserves above the reserves policy in these uncertain times. The 2025 festival went ahead with a return to the Winter Gardens with funding through ticket sales similar to those in 2024. Festival costs are predicted to rise with increased venue costs. This is likely to require higher reserves in the future.
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## **Eastbourne Music and Arts Festival Report of the Trustees Continued For the year ended 31 May 2025**
## **Going concern**
Plans for future.
The current situation is that we are actively planning for the 2026 Festival. The festival is returning to the Winter Gardens, Eastbourne for the competition. Changes of management at the venue may mean certain changes to our arrangements and hopefully a decrease in hire charges.
Related expenditure and potential income in all areas will be closely monitored during the months ahead.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The Trust was established by a constitution on 19th March 1979 in the form of a Declaration of Trust and relates to the Charitable Trust which is registered with the Charity Commissioners as Number 278903, the Eastbourne Music and Arts Festival, with its registered office at 70 Kings Avenue, Eastbourne.
The objects of the Trust are: the maintenance, improvement and development of artistic taste and the knowledge, understanding, improvement and appreciation of music, dancing, elocution, literature and acting, particularly by the holding of music and arts festivals in Eastbourne, East Sussex. The objects of the festivals are to advance the education of the public in the arts, and in particular music, speech and drama, and dance, in all their branches.
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
**Name of Charity** Eastbourne Music and Arts Festival **Charity registration number** 278903 **Principal address** 70 Kings Avenue Eastbourne East Sussex BN21 2PD
## **Trustees**
The trustees and officers serving during the year and since the year end were as follows:
Brian Fillery Dr Jane Pendry Mark Gurney Susan Fuller Angela Hughes **Independent examiner** Caroline Clarke ACA 66 High Street Lewes East Sussex BN7 1XG
Approved by the Board of Trustees and signed on its behalf by
............................................................................. Brian Fillery (Sep 9, 2025, 8:27pm) 10 September 2025 Brian Fillery
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## **Eastbourne Music and Arts Festival Independent Examiners Report to the Trustees For the year ended 31 May 2025**
I report to the trustees on my examination of the accounts of the charity for the year ended 31 May 2025.
## **Responsibilities and basis of report**
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiners 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 that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 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.
Caroline Clarke
Caroline Clarke (Sep 10, 2025, 3:01pm)
Caroline Clarke ACA 66 High Street Lewes East Sussex BN7 1XG
10 September 2025
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## **Eastbourne Music and Arts Festival Statement of Financial Activities For the year ended 31 May 2025**
|**Notes**
**Income and endowments from:**
Charitable activities
2
Other trading activites
3
Investments
4
**Total**
**Expenditure on:**
Charitable activities
**Total**
**Net income/expenditure**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
53,613
650
138
**54,401**
(47,496)
**(47,496)**
**6,905**
63,145
**70,050**|**Restricted**
**funds**
**£**
-
-
-
**-**
(200)
**(200)**
**(200)**
1,634
**1,434**|**2025**
**£**
53,613
650
138
**54,401**
(47,696)
**(47,696)**
**6,705**
64,779
**71,484**|**2024**
**£**
54,948
1,535
126|
|---|---|---|---|---|
|||||**56,609**|
|||||(51,535)|
|||||**(51,535)**|
|||||**5,074**
59,705|
|||||**64,779**|
4 of 12
## **Eastbourne Music and Arts Festival Statement of Financial Position As at 31 May 2025**
|**Notes**
**Fixed assets**
Tangible assets
9
**Current assets**
Stocks
10
11
Debtors
Cash at bank and in hand
**Creditors: amounts falling due within one year**
12
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Restricted income funds
13
Unrestricted income funds
13
**Total funds**|**£**
**2025**
498
**498**
3,986
320
68,120
**72,426**
(1,440)
**70,986**
**71,484**
**71,484**
1,434
70,050
**71,484**|**£**
**2024**
-|
|---|---|---|
|||**-**|
|||4,046
300
61,873|
|||**66,219**|
|||(1,440)
**64,779**|
|||**64,779**|
|||**64,779**|
|||1,634
63,145|
|||**64,779**|
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
~~Brian Fillery (Sep 9, 2025, 8:27pm)~~ Brian Fillery Trustee
10 September 2025
5 of 12
## **Eastbourne Music and Arts Festival Notes to the Financial Statements For the year ended 31 May 2025**
## **1. Accounting Policies**
## **Basis of accounting**
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011.
Eastbourne Music and Arts Festival meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **Going concern**
The financial statements are prepared, on a going concern basis, under the historical cost convention.
## **Statement of cash flows**
The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charity is small.
## **Incoming resources**
All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure.
## **2. Income from charitable activities**
|**Unrestricted funds**
_Principal activity_
Entry fees
Box office ticket sales
Trophy, medal and sales
Friends
Syllabus and programme
sales and music and drama
entries|**2025**
**£**
18,042
23,590
7,285
2,941
1,755
**53,613**
**53,613**|**2024**
**£**
18,776
26,868
2,934
4,050
2,320|
|---|---|---|
|||**54,948**|
|||**54,948**|
6 of 12
## **Eastbourne Music and Arts Festival Notes to the Financial Statements Continued For the year ended 31 May 2025**
## **3. Income earned from other activities**
|**Unrestricted funds**
Advertising
**nvestment income**
**Unrestricted funds**
Bank interest receivable
**et income/(expenditure) for the year**
This is stated after charging/(crediting):
Depreciation of owned fixed assets
Accountancy fees
**taff costs and emoluments**|**2025**
**£**
650
**650**
**2025**
**£**
138
**138**
**2025**
**£**
249
1,464
**2025**
0
**0**|**2024**
**£**
1,535|
|---|---|---|
|||**1,535**|
|||**2024**
**£**
126|
|||**126**|
|||**2024**
**£**
-
1,440|
|||**2024**
0|
|||**0**|
## **4. Investment income**
## **5. Net income/(expenditure) for the year**
## **6. Staff costs and emoluments**
## **7. Trustee remuneration and related party transactions**
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024:£nil).
No trustees received payment for services in the year. (2024 :£nil).
7 of 12
## **Eastbourne Music and Arts Festival**
## **Notes to the Financial Statements Continued For the year ended 31 May 2025**
## **8. Comparative for the Statement of Financial Activities**
|**Income and endowments from:**
Charitable activities
Other trading activites
Investments
**Total**
**Expenditure on:**
Charitable activities
**Total**
**Net income/expenditure**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
54,948
1,535
126
**56,609**
(51,235)
**(51,235)**
**5,374**
57,771
**63,145**|**Restricted**
**funds**
**£**
-
-
-
**-**
(300)
**(300)**
**(300)**
1,934
**1,634**|**2024**
**£**
54,948
1,535
126|
|---|---|---|---|
||||**56,609**|
||||(51,535)|
||||**(51,535)**|
||||**5,074**
59,705|
||||**64,779**|
## **9. Tangible fixed assets**
|**Cost or valuation**
Additions
At 31 May 2025
**Depreciation**
Charge for year
At 31 May 2025
**Net book values**
At 31 May 2025|**Computer**
**equipment**
**£**
747|
|---|---|
||**747**|
||249|
||**249**|
||**498**|
Fixed assets represent electronic equipment that will be depreciated equally over it's expected three year useful life.
## **10. Stocks and work in progress**
Stock
|**2025**
**£**
3,986
**3,986**|**2024**
**£**
4,046|
|---|---|
||**4,046**|
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## **Eastbourne Music and Arts Festival Notes to the Financial Statements Continued For the year ended 31 May 2025**
## **11. Debtors**
|**Amounts due within one year:**
Trade debtors
**12. Creditors: amounts falling due within one year**
Accruals and deferred income|**2025**
**£**
320
**320**
**2025**
**£**
1,440
**1,440**|**2024**
**£**
300|
|---|---|---|
|||**300**|
|||**2024**
**£**
1,440|
|||**1,440**|
|**13. Movement in funds**
**Unrestricted Funds**
_General_
General
**Unrestricted Funds - Previous year**
_General_
General|**Balance at**
**01/06/2024**
**£**
63,145
**63,145**
**Balance at**
**01/06/2023**
**£**
57,771
**57,771**|**Incoming**
**resources**
**£**
54,401
**54,401**
**Incoming**
**resources**
**£**
56,609
**56,609**|**Outgoing**
**resources**
**£**
(47,496)
**(47,496)**
**Outgoing**
**resources**
**£**
(51,235)
**(51,235)**|**Balance at**
**31/05/2025**
**£**
70,050|
|---|---|---|---|---|
|||||**70,050**|
|||||**Balance at**
**31/05/2024**
**£**
63,145|
|||||**63,145**|
## **Purpose of unrestricted Funds**
## General
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.
9 of 12
## **Eastbourne Music and Arts Festival Notes to the Financial Statements Continued For the year ended 31 May 2025**
## **Restricted Funds**
|Derek Ellis Award
Fund
**Restricted Funds - Previous year**
Derek Ellis Award
Fund|**Balance at**
**01/06/2024**
**£**
1,634
**1,634**
**Balance at**
**01/06/2023**
**£**
1,934
**1,934**|**Outgoing**
**resources**
**£**
(200)
**(200)**
**Outgoing**
**resources**
**£**
(300)
**(300)**|**Balance at**
**31/05/2025**
**£**
1,434|
|---|---|---|---|
||||**1,434**|
||||**Balance at**
**31/05/2024**
**£**
1,634|
||||**1,634**|
## **Purpose of restricted funds**
## Derek Ellis Award Fund
The sum of £1,000 was donated to the Festival by Mr Derek Ellis on his retirement as Festival Chairman. A further £500 was donated in 2007 and £1,000 was received in his memory following his death in 2011. A sum is awarded at the end of each Festival to an individual who has displayed outstanding ability in their chosen field and is awarded at the discretion of the adjudicators. The award will be made annually until the funds are depleted.
## **14. Analysis of net assets between funds**
|**Unrestricted funds**
_General_
General
**Restricted funds**
Derek Ellis Award Fund|**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
498
69,552
70,050
-
1,434
1,434|
|---|---|
||**498**
**70,986**
**71,484**|
10 of 12
## **Eastbourne Music and Arts Festival Notes to the Financial Statements Continued For the year ended 31 May 2025**
|**Previous year**
**Unrestricted funds**
_General_
General
**Restricted funds**
Derek Ellis Award Fund|**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
-
63,145
63,145
-
1,634
1,634|
|---|---|
||**-**
**64,779**
**64,779**|
11 of 12
## **Eastbourne Music and Arts Festival Detailed Statement of Financial Activities For the year ended 31 May 2025**
|**INCOME AND ENDOWMENT**
**Charitable activities**
Entry fees
Box office ticket sales
Trophy, medal and sales
Friends
Syllabus and programme sales and music and
drama entries
**Other trading activities**
Advertising
**Investments**
Bank interest receivable
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Cost of direct charitable activity
**SUPPORT COSTS**
**Printing, stationery and advertising**
Printing, stationery and advertising
**Computer expenses**
Computer expenses
**Management and office costs**
Management and office costs
**Governance costs**
Governance costs
**Total resources expended**
**Net Income**|**£**
**2025**
18,042
23,590
7,285
2,941
1,755
**53,613**
650
**650**
138
**138**
**54,401**
(37,786)
**(37,786)**
(4,846)
**(4,846)**
(3,517)
**(3,517)**
(16)
**(16)**
(1,531)
**(1,531)**
**(47,696)**
**6,705**|**£**
**2024**
18,776
26,868
2,934
4,050
2,320|
|---|---|---|
|||**54,948**
1,535|
|||**1,535**
126|
|||**126**|
|||**56,609**
(41,968)|
|||**(41,968)**
(2,628)|
|||**(2,628)**
(3,130)|
|||**(3,130)**
(1,716)|
|||**(1,716)**
(2,093)|
|||**(2,093)**|
|||**(51,535)**|
|||**5,074**|
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This page does not form part of the statutory financial statements
## **Issuer**
**Issuer** Sallows Associates Ltd **Document generated** Tue, 9th Sep 2025 17:22:02 BST **Document fingerprint** 312a19a07ece0bfcb34dfb9cfa099ca1
## **Parties involved with this document**
## **Document processed**
## **Party + Fingerprint**
Tue, 9th Sep 2025 20:27:15 BST Brian Fillery - Signer (3a2fbcccb2eee3119b7816a12b86d38c) Wed, 10th Sep 2025 15:01:10 BST Caroline Clarke - Signer (a0e939015be4b44cdd35e197b0209658) **Audit history log Date Action** Tue, 9th Sep 2025 17:22:03 BST Envelope generated by Fred (94.142.70.40) Tue, 9th Sep 2025 17:22:03 BST Document generated with fingerprint 7e4ebb9d1a9edd49c8c877fdaed7693e (94.142.70.40) Tue, 9th Sep 2025 17:22:03 BST Document generated with fingerprint 312a19a07ece0bfcb34dfb9cfa099ca1 (94.142.70.40) Tue, 9th Sep 2025 17:25:18 BST Sent the envelope to Brian Fillery (brianfillery13@gmail.com) for signing (94.142.70.40) Tue, 9th Sep 2025 17:25:18 BST Sent the envelope to Caroline Clarke (caroline@clarkewells.co.uk) for signing (94.142.70.40) Tue, 9th Sep 2025 17:25:20 BST Document emailed to caroline@clarkewells.co.uk Tue, 9th Sep 2025 17:25:20 BST Document emailed to brianfillery13@gmail.com Tue, 9th Sep 2025 20:16:54 BST Brian Fillery opened the document email. (51.198.172.58) Tue, 9th Sep 2025 20:23:21 BST Brian Fillery opened the document email. (172.226.183.21) Tue, 9th Sep 2025 20:23:33 BST Brian Fillery opened the document email. (146.75.168.38) Tue, 9th Sep 2025 20:23:44 BST Brian Fillery viewed the envelope (51.198.172.58) Tue, 9th Sep 2025 20:27:15 BST Brian Fillery signed the envelope (51.198.172.58) Wed, 10th Sep 2025 15:00:27 BST Caroline Clarke viewed the envelope (5.159.200.147) Wed, 10th Sep 2025 15:01:10 BST Caroline Clarke signed the envelope (5.159.200.147) Wed, 10th Sep 2025 15:01:10 BST This envelope has been signed by all parties (5.159.200.147)