OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-08-31-accounts

West Norfolk Music Centre Chair’s Report for Year Ending August 31st 2022

1. MEMBERSHIP NUMBERS AND THE PANDEMIC

Year ending August 2022 was the year that West Norfolk Music Centre (WNMC) continued to build member numbers back from the damage caused by The Pandemic. Pre pandemic, member numbers stood at around 115 to 120 but fell during that period to around 70 to 80.

Consequently, The Trustees took the decision to commence a PR, advertising and promotion campaign to increase awareness and ultimately increase member numbers. This activity has been successful and by the end of August 2022 , numbers stood at around the 120 mark, ie, back to pre-pandemic levels. As at May 2023, the time of writing this report,WNMC member numbers have reached 145, close to an all time record. As has been mentioned in previous reports, WNMC had become increasingly dominated by adult members ageing from around 40 to 75. However, happily many of our new members are of school age, which of course bodes well for the future.

2. THE PLAYING OF MUSIC

The playing of music and bringing such an experience to as many in the community as possible remains the prime focus of WNMC. We continue to offer high quality music tuition to a large majority of members as well as the opportunity to play with others in ensembles, orchestra, wind band and beginner band and a lot more. All of these activities have continued to succeed during this post pandemic period of recovery. WNMC continues to attract highly qualified music teachers to its Saturday morning sessions and those who decide to take formal music exams continue to succeed to a very high level of attainment.

3. FINANCES

Although 2022 was a loss making year, income from investments prevented WNMC from experiencing any financial stress. The Centre continues to hold its invested capital on a stable level, ie capital sums are not being drawn down to shaw up operational losses. WNMC continues to remain a going concern and the finances of the club are substantially sound.

4. RELATIONSHIP WITH THE NORFOLK ARTS HUB

The Norfolk Arts Hub continued to support WNMC by covering the cost of our rental for a part of The Springwood Academy, the location of our Saturday morning operations. This assistance is crucial to WNMC moving toward a break even annual financial outcome and we are grateful for this help.

5. TRUSTEES AND AND STAFF

WNMC has a team of very experienced staff at it’s disposal as well as a very strong committee of trustees. This fact remains central to its ongoing success at a time when other similar organisations have been forced to close down as a result of failure to attract sufficient numbers of members and quality of administrative staff and teachers.

Derek Stringer. Chair of Trustees. May 11th 2023.

Charity No - 291104

WEST NORFOLK MUSIC CENTRE

TRUSTEES REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2022

MAPUS-SMITH & LEMMON LLP CHARTERED ACCOUNTANTS KING'S LYNN

Charity No - 291104

WEST NORFOLK MUSIC CENTRE

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

Contents Page
Legal and administrative information 1
Trustees report 2
Accountants report 3
Statement of financial activities 4
Balance sheet 5
Notes to the accounts 6-7

WEST NORFOLK MUSIC CENTRE

Charity No - 291104

LEGAL AND ADMINISTRATIVE INFORMATION

Registered Office of Charity 3 The Howards North Wootton Kings Lynn Norfolk PE30 3RS Registered Charity Number 291104 Charity Principal Office 3 The Howards North Wootton Kings Lynn Norfolk PE30 3RS Independent Examiner Mapus-Smith & Lemmon LLP 48 King Street King's Lynn Norfolk PE30 1HE Trustees Mr Derek Stringer Mr Toby Winteringham Mr Paul Dennis Mrs Beatrice Bray Mr Conrad Meehan Mrs Sarah-Jane Dix Ms Kim Keates Mrs Tiffany Meredith Mrs Lisa Brian

1

WEST NORFOLK MUSIC CENTRE TRUSTEES REPORT FOR THE YEAR TO 31 AUGUST 2022

Charity No - 291104

The trustees present their report along with the financial statements of the charity for the year ended 31 August 2022.

Statement of trustee's responsibilities

Charity law requires the trustees to prepare accounts that give a true and fair view of the state of affairs of the charity and of its income and expenditure for the financial year. In doing so, the trustees are required to:

The trustees are responsible for maintaining 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 Charities Act 2011. 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.

Legal status & organisation

The charity was founded on 6th March 1985. The Governing instruments under which the charity operates is the deed dated 24th September 1980 as amended by supplemental deed 26th January 1985 and scheme dated 4th October 1988, as amended on 10th June 1997 as amended on 17th June 2019 and 31st July 2019. The organisation is a registered charity (Charity Number 291104).

Other administrative details are as shown on page 1.

Structure, governance and management

The trustees are responsible for the governance of the charity and ensure that it pursues the objects for which it was founded.

New trustees, being qualified by experience, are appointed by recommendation of the current trustees, or by proposal of a current trustee entitled to vote at a meeting of the charity.

Objectives and activities of the charity for the public benefit

The Trustees have had regard to the Charity Commission’s guidance on public benefit and have sought to ensure that all activities undertaken have been in line with the charity’s objectives. The main objectives of the charity are:

To advance the education of the public in the arts and sciences and in particular the art and science of music by the provision of tuition.

Achievements and Performance

The charity has continued to implement its policy of continued tuition of music to all age groups.

Financial Review, Investment Policy and Reserves

The attached documents demonstrate in financial terms the activities of the charity for the past year. As can be seen the charity has a deficit on un-restricted funds in the current year of £25 compared to £4,025 surplus in the prior year. Accumulated unrestricted funds carried forward are £263,427 (2021 - £436,827), this level of funds is seen as satisfactory in order for the charity to continue meeting its objectives.

On behalf of the Trustees

……………………………………

2

Charity No - 291104

WEST NORFOLK MUSIC CENTRE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WEST NORFOLK

MUSIC CENTRE

I report on the accounts of the Trust for the period ended 31 August 2022, which are set out on pages 5 to 9.

Respective responsibilities of trustees and independent examiner

The 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.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

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 the seeking of explanations from you as trustees concerning any 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 examiners statement

In connection with my examination, no matter has come to my attention:

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

……………………………………. Date ………………………….

Mapus-Smith & Lemmon LLP

Chartered Accountants 48 King Street Kings Lynn Norfolk PE30 1HE

3

WEST NORFOLK MUSIC CENTRE

Charity No - 291104

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2022

Notes
INCOMING RESOURCES
Fees from students
Surplus from refreshment sales
Donations
Surplus on sales of reeds
Surplus from student's exams
Other income
Total incoming resources
Sundry income
Interest received
Expenses
Adjustment to stock
Tutorial and staff payments
Rent
Insurance
Repairs and renewals
Postage, telephone and stationery
Accountancy
Sundry expenses
Other Costs
Depreciation
Total resources expended
Net (deficit)/surplus for the year
2
Un-
Restricted
Funds
2022 Total 2021 Total
£
£
£
34,972 34,972 8,615
932 932 -
313 313 618
80 80 -
401 401 -
13,755 13,755 18,585
50,453 50,453 27,819
-
-
468
14 14 23
50,468 50,468 28,309
-
-
(113)
43,996 43,996 17,475
3,260 3,260 1,960
95 95 217
-
-
48
121 121 41
240 240 210
2,758 2,758 4,415
50,470 50,470 24,253
23 23 31
23 23 31
50,493 50,493 24,285
(25) (25) 4,025

4

WEST NORFOLK MUSIC CENTRE

Charity No - 303959

BALANCE SHEET AS AT 31 AUGUST 2022

Notes
Fixed Assets
3
Current Assets
Stocks
Debtors
Bank current accounts
Investments - Permanent Endowment
Investments - Expendable Endowment
Holding Account
Cash in hand
Current Liabilities
Sundry creditors and accruals
4
Net Current Assets
Total Assets less Current Liabilities
FUNDS
Permanent endowment
5
Accumulation of unrestricted funds
5
Revaluation Reserve
6
Total Charity Funds
£
£
£
£
70
94
826
826
-
-
24,803
24,798
200,567
227,760
445,704
12,493
10,371
647
30
467,096
481,730
3,172
426
463,924
481,303
463,994
481,397
200,567
236,234
436,827
27,193
44,570
463,994
481,397
2022
2021

The accounts were approved by the trustees on…………………………… and are signed on their behalf by:

……………………………………………. (CHAIRMAN)

5

WEST NORFOLK MUSIC CENTRE

Charity No - 291104

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 AUGUST 2022

1. Accounting policies

The significant accounting policies used in the preparation of these financial statements are:-

1.1 Basis of accounting

The financial statements are prepared in accordance with applicable accounting standards and on the basis that the charity can continue to operate as a going concern. The trustees believe this basis to be appropriate as the music centre has sufficient funds available to finance its operations for the foreseeable future.

The music centre has prepared its financial statements in accordance with the requirements of the Charities Act 2011 and the statement of recommended practice Accounting and Reporting by Charities (SORP 2005) and applicable UK Accounting Standard.

1.2 Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Incoming Resources comprises principally of tuition income and event income.

Donations and grants

Income from donations and grants are included in incoming resources when these are receivable.

Interest receivable

Interest is included when receivable by the charity.

1.3 Resources expended

Expenditure is recognised when a liability is incurred. Contractual arrangements and performance related grants are recognised as goods or services are supplied. Other grant payments are recognised when a constructive obligation arises that results in the payment being unavoidable.

1.4 Funds Structure

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are against the specific fund. The aim and use of each restricted fund is set out in the notes of the financial statements.

6

WEST NORFOLK MUSIC CENTRE

Charity No - 291104

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 AUGUST 2022

2. Net Expenditure for the year

This is stated after charging:
2022 2021
£ £
Accountancy and bookkeeping 240 210
3. Fixed Assets
Cost
At 1 September 2021
Additions in the year
At 31 August 2022
Depreciation
At 1 September 2021
Charge for the year
At 31 August 2022
Net Book Value
At 31 August 2022
At 1 September 2021
4. Creditors
Trade creditors
Accruals
5. Movement in funds
Restricted funds:
Permanent endowment
Total restricted funds
Unrestricted funds:
General funds
Total funds
Restricted Funds
At 1
September
2021
Incoming
Resources
(inc. gains)
£
£
-
-
481,397
50,468
481,397
50,468
Plant and
machinery
Total
£
£
12,573
12,573
-
-
12,573
12,573
12,479
12,448
23
31
12,503
12,479
70
94
94
125
2022
2021
£
£
3,022
276
150
150
3,172
426

Outgoing
Resources Revaluation
Transfers
At 31
August
2022
£
£
£
200,567
200,567
-
-
200,567
200,567
(50,493)
(17,377)
(200,567)
263,427
(50,493)
(17,377)
-
463,994

Restricted funds represent 50% of the invested capital as permanent endowment.

7

Charity No - 291104

WEST NORFOLK MUSIC CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 AUGUST 2022

6. Revaluation Reserve

Balance brought forward
Increase/(Decrease) in investment assets
Balance carried forward
2022
£
44,570
(17,377)
27,193
2021
£
-
44,570
44,570

7

Charity No - 291104

WEST NORFOLK MUSIC CENTRE

TRUSTEES REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2022

MAPUS-SMITH & LEMMON LLP CHARTERED ACCOUNTANTS KING'S LYNN

Charity No - 291104

WEST NORFOLK MUSIC CENTRE

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

Contents Page
Legal and administrative information 1
Trustees report 2
Accountants report 3
Statement of financial activities 4
Balance sheet 5
Notes to the accounts 6-7

WEST NORFOLK MUSIC CENTRE

Charity No - 291104

LEGAL AND ADMINISTRATIVE INFORMATION

Registered Office of Charity 3 The Howards North Wootton Kings Lynn Norfolk PE30 3RS Registered Charity Number 291104 Charity Principal Office 3 The Howards North Wootton Kings Lynn Norfolk PE30 3RS Independent Examiner Mapus-Smith & Lemmon LLP 48 King Street King's Lynn Norfolk PE30 1HE Trustees Mr Derek Stringer Mr Toby Winteringham Mr Paul Dennis Mrs Beatrice Bray Mr Conrad Meehan Mrs Sarah-Jane Dix Ms Kim Keates Mrs Tiffany Meredith Mrs Lisa Brian

1

WEST NORFOLK MUSIC CENTRE TRUSTEES REPORT FOR THE YEAR TO 31 AUGUST 2022

Charity No - 291104

The trustees present their report along with the financial statements of the charity for the year ended 31 August 2022.

Statement of trustee's responsibilities

Charity law requires the trustees to prepare accounts that give a true and fair view of the state of affairs of the charity and of its income and expenditure for the financial year. In doing so, the trustees are required to:

The trustees are responsible for maintaining 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 Charities Act 2011. 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.

Legal status & organisation

The charity was founded on 6th March 1985. The Governing instruments under which the charity operates is the deed dated 24th September 1980 as amended by supplemental deed 26th January 1985 and scheme dated 4th October 1988, as amended on 10th June 1997 as amended on 17th June 2019 and 31st July 2019. The organisation is a registered charity (Charity Number 291104).

Other administrative details are as shown on page 1.

Structure, governance and management

The trustees are responsible for the governance of the charity and ensure that it pursues the objects for which it was founded.

New trustees, being qualified by experience, are appointed by recommendation of the current trustees, or by proposal of a current trustee entitled to vote at a meeting of the charity.

Objectives and activities of the charity for the public benefit

The Trustees have had regard to the Charity Commission’s guidance on public benefit and have sought to ensure that all activities undertaken have been in line with the charity’s objectives. The main objectives of the charity are:

To advance the education of the public in the arts and sciences and in particular the art and science of music by the provision of tuition.

Achievements and Performance

The charity has continued to implement its policy of continued tuition of music to all age groups.

Financial Review, Investment Policy and Reserves

The attached documents demonstrate in financial terms the activities of the charity for the past year. As can be seen the charity has a deficit on un-restricted funds in the current year of £25 compared to £4,025 surplus in the prior year. Accumulated unrestricted funds carried forward are £263,427 (2021 - £436,827), this level of funds is seen as satisfactory in order for the charity to continue meeting its objectives.

On behalf of the Trustees

……………………………………

2

Charity No - 291104

WEST NORFOLK MUSIC CENTRE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WEST NORFOLK

MUSIC CENTRE

I report on the accounts of the Trust for the period ended 31 August 2022, which are set out on pages 5 to 9.

Respective responsibilities of trustees and independent examiner

The 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.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

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 the seeking of explanations from you as trustees concerning any 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 examiners statement

In connection with my examination, no matter has come to my attention:

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

……………………………………. Date ………………………….

Mapus-Smith & Lemmon LLP

Chartered Accountants 48 King Street Kings Lynn Norfolk PE30 1HE

3

WEST NORFOLK MUSIC CENTRE

Charity No - 291104

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2022

Notes
INCOMING RESOURCES
Fees from students
Surplus from refreshment sales
Donations
Surplus on sales of reeds
Surplus from student's exams
Other income
Total incoming resources
Sundry income
Interest received
Expenses
Adjustment to stock
Tutorial and staff payments
Rent
Insurance
Repairs and renewals
Postage, telephone and stationery
Accountancy
Sundry expenses
Other Costs
Depreciation
Total resources expended
Net (deficit)/surplus for the year
2
Un-
Restricted
Funds
2022 Total 2021 Total
£
£
£
34,972 34,972 8,615
932 932 -
313 313 618
80 80 -
401 401 -
13,755 13,755 18,585
50,453 50,453 27,819
-
-
468
14 14 23
50,468 50,468 28,309
-
-
(113)
43,996 43,996 17,475
3,260 3,260 1,960
95 95 217
-
-
48
121 121 41
240 240 210
2,758 2,758 4,415
50,470 50,470 24,253
23 23 31
23 23 31
50,493 50,493 24,285
(25) (25) 4,025

4

WEST NORFOLK MUSIC CENTRE

Charity No - 303959

BALANCE SHEET AS AT 31 AUGUST 2022

Notes
Fixed Assets
3
Current Assets
Stocks
Debtors
Bank current accounts
Investments - Permanent Endowment
Investments - Expendable Endowment
Holding Account
Cash in hand
Current Liabilities
Sundry creditors and accruals
4
Net Current Assets
Total Assets less Current Liabilities
FUNDS
Permanent endowment
5
Accumulation of unrestricted funds
5
Revaluation Reserve
6
Total Charity Funds
£
£
£
£
70
94
826
826
-
-
24,803
24,798
200,567
227,760
445,704
12,493
10,371
647
30
467,096
481,730
3,172
426
463,924
481,303
463,994
481,397
200,567
236,234
436,827
27,193
44,570
463,994
481,397
2022
2021

The accounts were approved by the trustees on…………………………… and are signed on their behalf by:

……………………………………………. (CHAIRMAN)

5

WEST NORFOLK MUSIC CENTRE

Charity No - 291104

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 AUGUST 2022

1. Accounting policies

The significant accounting policies used in the preparation of these financial statements are:-

1.1 Basis of accounting

The financial statements are prepared in accordance with applicable accounting standards and on the basis that the charity can continue to operate as a going concern. The trustees believe this basis to be appropriate as the music centre has sufficient funds available to finance its operations for the foreseeable future.

The music centre has prepared its financial statements in accordance with the requirements of the Charities Act 2011 and the statement of recommended practice Accounting and Reporting by Charities (SORP 2005) and applicable UK Accounting Standard.

1.2 Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Incoming Resources comprises principally of tuition income and event income.

Donations and grants

Income from donations and grants are included in incoming resources when these are receivable.

Interest receivable

Interest is included when receivable by the charity.

1.3 Resources expended

Expenditure is recognised when a liability is incurred. Contractual arrangements and performance related grants are recognised as goods or services are supplied. Other grant payments are recognised when a constructive obligation arises that results in the payment being unavoidable.

1.4 Funds Structure

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are against the specific fund. The aim and use of each restricted fund is set out in the notes of the financial statements.

6

WEST NORFOLK MUSIC CENTRE

Charity No - 291104

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 AUGUST 2022

2. Net Expenditure for the year

This is stated after charging:
2022 2021
£ £
Accountancy and bookkeeping 240 210
3. Fixed Assets
Cost
At 1 September 2021
Additions in the year
At 31 August 2022
Depreciation
At 1 September 2021
Charge for the year
At 31 August 2022
Net Book Value
At 31 August 2022
At 1 September 2021
4. Creditors
Trade creditors
Accruals
5. Movement in funds
Restricted funds:
Permanent endowment
Total restricted funds
Unrestricted funds:
General funds
Total funds
Restricted Funds
At 1
September
2021
Incoming
Resources
(inc. gains)
£
£
-
-
481,397
50,468
481,397
50,468
Plant and
machinery
Total
£
£
12,573
12,573
-
-
12,573
12,573
12,479
12,448
23
31
12,503
12,479
70
94
94
125
2022
2021
£
£
3,022
276
150
150
3,172
426

Outgoing
Resources Revaluation
Transfers
At 31
August
2022
£
£
£
200,567
200,567
-
-
200,567
200,567
(50,493)
(17,377)
(200,567)
263,427
(50,493)
(17,377)
-
463,994

Restricted funds represent 50% of the invested capital as permanent endowment.

7

Charity No - 291104

WEST NORFOLK MUSIC CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 AUGUST 2022

6. Revaluation Reserve

Balance brought forward
Increase/(Decrease) in investment assets
Balance carried forward
2022
£
44,570
(17,377)
27,193
2021
£
-
44,570
44,570

7