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2024-08-31-accounts

Company No. 1780488

Charity Registration No. 289106

ORCHESTRA OF ST JOHN'S LIMITED (A COMPANY LIMITED BY GUARANTEE)

ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024

INDEX

Page 1 Legal and administrative information 2-4 Trustees' Annual Report 5 Trustees' responsibilities 6 Independent Examiner's Report 7 Statement of financial activities 8 Balance Sheet 9-13 Notes to the accounts

1

ORCHESTRA OF ST JOHN'S LIMITED (OSJ)

LEGAL AND ADMINISTRATIVE INFORMATION

Directors and Trustees: Peter Cousins (Chairman) Emma Chamberlain (resigned 28[th] January 2024) Jane Carr (resigned 12[th] October 2023) Sami Cohen Michele Smith Mark Chambers Tom Shebbeare

The directors of the OSJ, a charitable company (the Charity), are also its Trustees for the purpose of charity law.

Members of the Charity: Peter Cousins
Christine Cairns
John Lubbock OBE
Artistic Director John Lubbock OBE
Registered Office: 22 Anna Pavlova Close
Abingdon
Oxon
OX141TE
Independent examiner: Anthony Haines FCA
Wenn Townsend
30 St Giles
Oxford
OX1 3LE
Bankers: Metro Bank pie
One Southampton Row
London
WC1B 5HA

2

ORCHESTRA OF ST JOHN'S LIMITED REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024

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 31 August 2024.

The Trustees have adopted the provisions of the "Statement of Recommended Practice - Accounting and Reporting by Charities" (revised 2005) in preparing this annual report and financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, without having a share capital, incorporated on 22 December 1983. The company was established under a Memorandum of Association which established the objects and powers of the company and is governed under its Articles of Association.

Each of the Members has guaranteed to meet debts of £1 in the event of winding up. The company is also a registered charity (number 289106).

Recruitment of Trustees

The Board considers suggestions for new Directors and Trustees who are then, if appropriate, either co-opted by the Board or elected by the Members to serve as directors of the company and trustees of the Charity. An appropriate induction and training process is followed for new Trustees, tailored to their existing knowledge and experience.

Organisational structure

Directors are unpaid non-executives who meet quarterly, or more often if needed. Day-to-day operations are under the control of John Lubbock, the Artistic Director, supported by Simon Payne the General Manager.

Related parties

As detailed in the 2020/21 Accounts, the OSJ incorporated the charity Music for Autism (for which its Artistic Director John Lubbock is a founding trustee and provides management services) into the OSJ as of 31st August 2020. Apart for our work in SEN schools (see below), the OSJ continues to provide Music for Autism (MfA) concerts designed to stimulate and entertain children with autism, their families and the broader public.

Risk management

The Trustees regularly review the risks the Charity faces, prioritising them in terms of potential impact and likelihood of occurrence and identifying means of mitigating the risks in line with a risk profile accepted by the Board.

Objects

The objects for which the Charity has been established are, as set out in the Memorandum of Association, to advance and promote the education of the public in the knowledge, understanding and appreciation of music and in particular by the provision and presentation of public concerts.

Charity's Main Aims

Performing memorable music to a broad audience. Developing and nurturing young talent. Using music as a force for good, thereby enriching the lives of autistic children (through MfA) and others that are disadvantaged. Bridging cultures and creating community and understanding through music.

Significant Activity

The Trustees confirm that they have complied with the duty, set out in section 17(5) of the Charities Act 2011, to have due regard to the public benefit guidance as 'published by the Charity Commission.

3

Significant Activity (continued)

Regarding our 2023-24 concert activity, I am pleased to report that Dorchester and Oxford continued to attract good audiences for our set piece events at Easter (Mozart Requiem) and Christmas (carols featuring the music of Jeremy Lubbock, Messiah and New Years Eve). Numbers across the seasons have, however, proved generally harder to come by in line with an observed national trend. Artistically Rupert Egerton-Smith, our artist in residence, continued to delight, in Grieg, Mozart, Dohnanyi and Rachmaninov. Our leader Jan Schmolck gave well-received performances of the Tchaikovsky violin concerto, while Michel Tirabosco’s panpipes dazzled us in Bach. Ilona Domnich treated us to Strauss Four Last Songs in May, alongside OSJ Voices in the Brahms Requiem. In February we were delighted to be invited again to play in the Tetbury Festival.

Our Young Performers Scheme continues to offer real opportunity and identify unique talent. One such performer, Poppy McGhee (member of the junior department of the Royal Academy of Music) is naturally gifted and has enthralled audiences by the maturity of her playing.

Our Serenading Programme, for patients in mental health wards and in the six Oxford Community hospitals, continued at an enhanced level, bolstered by generous grants. We were pleased to offer more than 500 concert tickets to NHS staff.

OSJ Music for Autism offered 65 workshop days free of charge for children at SEN schools. This year also saw the completion of our operational review and a revised approach developed (including online resources). This is currently under testing/rollout with schools. A revised management structure has been put in place which includes the highly experienced Hannah Davey taking on the role of Schools Liaison. In parallel Alice Barron has been appointed to explore the possibility of a national rollout, which will require an enhanced funding model to encompass national sponsors – with all the data rigor required to satisfy them.

It is also worth noting that Easter's concert in Dorchester Abbey by musicians with autism proved an outstanding success, both musically and with a very large audience.

Over this period, the management of the Charity has continued to rely on the important support of professional advisers in the areas of donations, public relations, marketing, and sales.

Volunteers

The charity encourages volunteers to contribute their time and enthusiasm, developing their skills in arts administration alongside the permanent team. Notable is the support provided on finance and accounting.

FINANCIAL REVIEW

Total Charity Funds

The main aim for the Trustees and management of the Charity is to ensure that its operations produce a positive cash flow. This aspiration was not fulfilled in 2023/24 due to a combination of factors.

OSJ orchestral activities: As foreshadowed above, OSJ audiences broadly fell short and whilst income rose by 2.5% to £324k, inflationary pressures on costs, combined with the nature of this year’s programming, resulted in a 15% rise in resources expended. The net effect was virtual breakeven against surpluses reported in past years. Remedial action has already been taken - more popular and cost-effective programming, review of revenue contribution by venue, refining of marketing activity etc - to correct for 2024/25.

MfA: The area that had the greatest impact however was MfA, where projected funding failed to materialize against a backdrop of existing commitments to SEN schools. This resulted in an unprecedented shortfall of £48k, negatively impacting our charitable funds. To address this a successful dialogue has commenced for a nominal contribution from schools for visits, a revitalized funding campaign, and an encouraging dialogue with past sponsors which has already started to bear fruit.

All our Charity Funds are in effect committed given the inherent uncertainty of fund raising, economic headwinds and for the development of future programmes.

Principal funding

Funding is a mixture of personal donations, grants (trusts/foundations), corporate sponsorship & ticket income.

4

Reserves Policy

The aim of the Charity's reserves policy is to ensure that its ongoing and future activities are reasonably protected from unexpected variances in income and expenditure. The OSJ's incoming resources are potentially volatile as a high percentage of its income comes from donations, grants, and sponsorship. This needs to be balanced against spending on its programme of concerts.

The Chairman regularly reviews the resources available to the Charity together with its creditor and debtor positions. The review considers the financial risks associated with different income streams, expenditure categories and balance sheet items together with the charity's ability to meet these from realisable funds.

Plans for future periods

The Trustees plan to maintain the progress achieved in previous years in increasing the Charity's funds and to operate within the financial means available to the Charity.

TRUSTEES

Trustees who held office during the period are listed on page 1. Two of these resigned during the year and I would like to acknowledge the great contribution made by both – Emma for her tangible support and insight and Jane for her empathy and determination.

One of the Trustees, Peter Cousins, is also a Member of the Company, along with Christine Cairns and John Lubbock OBE.

Approved by the Board of Directors on 16 December 2024 and signed on its behalf by

……………………….. Peter Cousins Trustee/Director

5

ORCHESTRA OF ST JOHN'S LIMITED TUSTEES RESPONSIBILITIES YEAR ENDED 31 AUGUST 2024

The Trustees (who are also directors of OSJ for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state-of-affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing the financial statements, the Trustees are required to:

The Trustees are responsible for ensuring the Charity keeps proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and which enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Directors on 16 December 2024 and signed on its behalf by:

----- Start of picture text -----
....................................................
Peter Cousins
Trustee/Director
----- End of picture text -----

6

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE ORCHESTRA OF ST JOHN'S LIMITED

I report to the charity trustees on my examination of the accounts of Orchestra of St John's Limited for the year ended 31 August 2024, which are set out on pages 7 to 13.

Responsibilities and basis of report

As the charity trustees of the company (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 company'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 2011 Act.

Independent examiner's report

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 company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  3. the accounts 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.

Mr. Anthony Haines BSc FCA Partner Wenn Townsend, Chartered Accountants Oxford

............................... 2024

7

ORCHESTRA OF ST JOHN'S LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024

Income
Donations and
legacies
Charitable activities
Other trading
activities
InvestmentsOther
Total incoming
resources
Expenditure
Raising funds
Charitable
activities
Other
Total resources
expended
Net income/-
expenditure
Transfers between
funds
Net movement in
funds
Investment gains
Net movement in
funds
Reconciliationof
funds:
Total funds brought
forward
Total funds carried
forward
Total
Note
Unrestricted
Restricted
2024
£
£
£
3
161,670
29,610
191,280
4
153,614
1,668
155,282
-
-
-
8,716
1,626
10,342
324,000
32,904
356,904
-
-
-
5
324,722
81,316
406,038
-
-
324,722
81,316
406,038
(722)
(48,412)
(49,134)
-
-
-
(722)
(48,412)
(49,134)
-
-
-
(722)
(48,412)
(49,134)
282,429
95,879
378,308
281,707
47,467
329,174		 Total
Unrestricted
Restricted
2023
£
£
£
140,311
80,413
220,724
173,715
6,838
180,553
-
-
-
2,184
644
2,828
316,210
87,895
404,105
-
-
-
282,573
81,884
364,458
-
-
-
282,5573
81,885
364,458
33,637
6,010
39,647
-
-
-
33,637
6,010
39,647
-
-
-
33,637
6,010
39,647
248,792
89,869
338,661
282,429
95,879
378,308

The notes on pages 9 to 13 form part of these accounts.

The statement of financial activities incorporates the income and expenditure account.

The result for the year derives from continuing activities and there are no gains or losses other than those recognised through the statement of financial activities.

8

ORCHESTRA OF ST JOHN'S LIMITED
(Registered company No. 1780488)
BALANCE SHEET
AT 31 AUGUST 2024
Note
2024
2024
£
£
Tangible fixed assets
-
Current assets
Debtors
8
70,285
Cash at bank and in hand
265,499
335,784
Creditors: amounts falling due within
one year
9
(6,610)
Net current assets
329,174
Creditors: amounts falling due in
more than one year
-
Net assets
11
329,174
Funds
Restricted funds
10
47,467
Unrestricted funds general
10
281,707
Designated
-
Total funds
329,174		 2023
£
54,461
329,772		 2023
£
-
378,308
-
384,233
(5,925)
378,308
95,879
282,429
-
378,308

The directors are satisfied that the company was entitled to exemption section 477 of the Companies Act 2006 and that members have not required an audit in accordance with section 476.

The directors acknowledge their responsibilities for:

I.

ensuring that the company keeps accounting records which comply with section 336; and

II.

preparing accounts which give a true and fair view of the state of affairs of the company as at the end

of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 396 and which otherwise comply with the requirements of this Act relating to accounts, so far as applicable to the company.

The financial statements are prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 16 December 2024 and were signed on its behalf by:

Peter CoLJsins TrusteelDirector

ORCHESTRA OF ST JOHN'S LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024 (continued)

9

1. ACCOUNTING POLICIES

a) Basis of preparation

The Charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from September 2015.

b) Income

All incoming resources are included in the Statement of Financial Activities (SoFA) when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received. The following specific policies are applied to particular categories of income:

(i) Donations - For donations to be recognised the Charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the Charity, and it is probable that they will be fulfilled.

(iii) Donated goods, facilities, and services - Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably, and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the Charity. For example, the amount the Charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

c) Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably. It is categorised under the following headings:

d) Support costs allocation

Support costs are those that assist the work of the Charity but do not directly represent charitable activities and include office costs, governance costs, and administrative costs. They are incurred directly in support of expenditure on the objects of the Charity and include project management carried out. Where support costs cannot be directly attributed to particular headings, they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

e) Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and save those designated for other purposes (however see Financial Review page 2), whereas restricted funds are limited in their purpose or application.

f) Going concern

The Trustees consider that there are no material uncertainties as to the organisation's ability to be consider as a going concern for the next 12 months.

10

ORCHESTRA OF ST JOHN'S LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024 (continued)

2 SURPLUS/(DEFICIT) ON ORDINARY ACTIVITIES

Surplus/deficit is stated after charging the Independent Examiner's fee of £1,140 (2023: £1,140).

3 DONATIONS AND LEGACIES

Grants and donations Unrestricted
Restricted
2024
2023
£
£
£
£
161,671
29,610
191,281
220,724
161,671
29,610
191,281
220,724

Of the income received in 2023 from donations and legacies, £80,413 was restricted.

4 INCOME FROM CHARITABLE ACTIVITIES

Fees and concert
income
Orchestra Tax Relief		 Unrestricted
Restricted
2024
2023
£
£
£
£
85,054
1,668
86,722
126,092
68,560
-
68,560
54,461
153,614
1,668
155,282
180,553

Of the income received in 2023 from charitable activities, £6,838 was restricted.

5 COSTS OF CHARITABLE ACTIVITIES

Costs of concerts and
events
Support costs		 Unrestricted
£
Restricted
£
2024
£
2023
£
187,887
41,681
229,568
200,805
136,835
39,635
176,470
163,653
324,722
81,316
406,038
364,458

In 2023 restricted expenditure included in charitable activities comprised of £46,707 relating to costs of concerts and events and £35,178 relating to support costs.

ORCHESTRA OF ST JOHN'S LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024

11

`

(continued)

6 REMUNERATION AND EXPENSES

None of the Trustees received any remuneration during the year. Expenses incurred by the Trustees are not reimbursed.

The Charity does not have any employees, relying instead on volunteers and contractors for the delivery of its services.

7 TAXATION

The Charity is registered under the Charities Act and applies income wholly for charitable purposes. The Charity is therefore exempt from taxation on most sources of income and capital gains under Section 505 of the Income and Corporation Taxes Act 1988.

The Charity is entitled to make a claim for Orchestral Tax Relief, a relief which is available on certain qualifying expenditure on concert production costs incurred on or after 1 April 2016. The Charity expects to make a claim for the period to 31 August 2024 of £68,560 (2023: £54,461).

8

DEBTORS
Other debtors
Prepayments		 2024
2023
£
£
68,560
54,461
1,725
-
70,285
54,461

Other debtors relate to the Orchestral Tax Relief credit receivable in respect of the current and prior financial year.

9 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accruals
Deferred income		 2024
2023
£
£
1,560
1,560
5,050
4,365
6,610
5,925

The deferred income relates to donations received towards the cost of events and ticket sales in respect of concerts to take place in the following financial year and grants spanning across the year end.

12

ORCHESTRA OF ST JOHN'S LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024

(continued)

10 ANALYSIS OF FUNDS

10
ANALYSISOF FU		 NDS
Restricted funds
Arts Council Grant
Arts Council Journey Grant
Korean Youth Orchestra
Music for Autism		 Balance
31stAugust 2023
£
Income
£
Expenditure
£
Transfers between
funds
£
Balance
31stAugust 2024
£
(226)
-
-
-
(226)
226
-
-
-
226
6,742
-
-
-
6,742
89,137
32,904
(81,316)
-
40,725
95,879
32,904
(81,316)
-
47,467

MfA, as a separate charity (registered charity number 1093907), was wound up as at the end of 2020/21. Their funds are now held by the OSJ in a separate Restricted Funds account.

Unrestricted funds
General funds		 Balance
31stAugust 2023
£
Income
£
Expenditure
£
Transfers between
funds
£
Balance
31stAugust 2024
£
282,429
324,000
(324,722)
-
281,707
282,429
324,000
(324,722)
-
281,707

11 ANALYSIS OF NET ASSETS BETWEEN FUNDS

2024
Cash at bank and in hand
Other current assets
Current liabilities
2023
Cash at bank and in hand
Other current assets
Current liabilities		 Unrestricted
Restricted
2024
£
£
£
218,032
47,467
265,499
70,285
-
70,285
(6,610)
-
(6,610)
281,707
47,467
329,174
Unrestricted
Restricted
2023
£
£
£
233,893
95,879
329,772
54,461
-
54,461
(5,925)
-
(5,925)
282,429
95,879
378,308

ORCHESTRA OF ST JOHN'S LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024 (continued)

13

13 STATUS OF THE COMPANY

The Orchestra of St John's Limited is a charitable company limited by guarantee. The liability of the Members of the charitable company is limited by their guarantee to contribute the sum of £1 each towards the liabilities of the charitable company in the event of liquidation.

14 ULTIMATE CONTROLLING PARTY AND RELATED PARTY TRANSACTIONS

The company is controlled by its Members. The ultimate controlling parties have not changed in the year and remain as John Lubbock, Christine Cairns and Peter Cousins.

Payments totaling £88,100 (2023: £78,050) were paid to the Artistic Director during the year.

During the year the Charity received £1000 from a Trustee (2023: £14,250). No amounts were outstanding at the year end.