Chair’s Report
West Norfolk Music Centre
For the year ending 31 August 2025
On behalf of the Trustees, I am pleased to present this Chair’s Report for West Norfolk Music Centre for the financial year ending 31 August 2025.
1. Overview
The year 2024–2025 was a year of steady consolidation and continued recovery, with membership stabilising at approximately 150–160 pupils. The Centre remained a vibrant and valued part of the local musical landscape, offering high-quality individual tuition, ensemble opportunities, and community performances across a wide range of instruments and age groups.
While the organisation operated at a modest financial deficit, this reduced compared to the previous year, reflecting careful financial management and ongoing efforts to align income and expenditure more closely.
2. Membership and Participation
Pupil numbers remained strong and broadly stable throughout the year, with continued interest from new families alongside consistent returning membership.
Group music-making remained a central strength of the Centre, with particular growth and stability in beginner and mixed-ability ensembles. Some areas, particularly senior choir and certain string provision, remained smaller than desired and continued to be an area of focus for development.
Fee reductions were offered where appropriate, supporting access and inclusion for families experiencing financial pressure.
3. Teaching and Staffing
The Centre continued to benefit from a committed team of approximately 23–25 teachers across a wide range of disciplines.
The year saw ongoing staffing challenges in specific areas, particularly drum, guitar, piano cover, and string teaching continuity. Recruitment in these areas remained a priority to ensure resilience and consistency of provision.
We were very grateful to all teaching staff, including those who took on additional responsibilities, and to those who provided voluntary leadership of ensembles and workshops, which significantly enriched the Centre’s offer.
4. Examinations and Musical Achievement
Students continued to achieve strong results across ABRSM and Trinity examinations, including distinctions, merits, and passes across practical and theory disciplines.
These outcomes reflected both the quality of teaching and the commitment of pupils across all age groups.
5. Performances and Community Engagement
WNMC maintained a strong performance calendar, including termly concerts, participation in local festivals, and community events such as performances at Tesco Hardwick and other public venues.
These events played an important role in building confidence, showcasing student achievement, and strengthening community engagement.
The Centre also developed partnerships and explored new performance opportunities, including discussions around larger venues and collaborative projects.
6. Finance and Sustainability
For the year 2024–2025, the Centre recorded income of approximately £83,000 against expenditure of approximately £86,000, resulting in a deficit of around £3,000. These financial figures were drawn from the WNMC Finance Report 2024–2025.
This represented an improvement on the previous year and indicated a gradual movement towards financial stabilisation. However, the Centre continued to rely on a combination of tuition fees, investment income, and external subsidy to balance its budget.
Trustees remained mindful of the importance of long-term financial sustainability, particularly in light of rising staffing costs and the anticipated future withdrawal of external subsidy support.
Work continued to strengthen financial processes, explore fundraising opportunities, and ensure that the Centre remained accessible while financially resilient.
7. Governance and Administration
The Board of Trustees met regularly throughout the year and continued to provide strong governance and strategic oversight.
We extend our thanks to the administrative team for their continued professionalism and dedication. Their work remained central to the smooth day-to-day running of the Centre and the delivery of its programmes.
Succession planning, systems development, and financial governance remained key areas of focus.
8. Looking Ahead
The Centre entered the next year in a stable position, with strong membership, committed staff, and an active programme of teaching and performance.
Key priorities moving forward included:
-
strengthening staffing in priority instrumental areas
-
improving financial resilience and reducing reliance on subsidy
-
continuing to develop ensemble balance, particularly in strings and choir
-
• expanding community engagement and partnership opportunities
-
modernising systems and processes to support future growth
The Trustees remained committed to ensuring that West Norfolk Music Centre continued to provide accessible, high-quality music education for the local community.
Closing
I would like to extend my sincere thanks to the staff, trustees, volunteers, parents, and students whose commitment and energy made WNMC what it is today. It is their collective contribution that ensured the Centre continued to thrive, adapt, and grow.
15th June 2026
Ana T Joyette Lewis
Charity registration number 291104 (England and Wales)
WEST NORFOLK MUSIC CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
WEST NORFOLK MUSIC CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | D Stringer | |
|---|---|---|
| T Winteringham | ||
| P Dennis | ||
| B Bray | ||
| S Dix | ||
| K Keates | ||
| T Meredith | ||
| P Ezra | ||
| J H Pattison | ||
| J Sanderson | ||
| C Meehan | ||
| A J Lewis | ||
| A T Joyette | (Appointed 23 November | |
| 2024) | ||
| Charity number (England and Wales) | 291104 | |
| Principal address | 3 The Howards | |
| North Wootton | ||
| Kings Lynn | ||
| Norfolk | ||
| PE30 3RS | ||
| Registered office | 3 The Howards | |
| North Wootton | ||
| Kings Lynn | ||
| Norfolk | ||
| PE30 3RS | ||
| Independent examiner | Mapus Smith & Lemmon LLP | |
| 48 King Street | ||
| King's Lynn | ||
| Norfolk | ||
| England | ||
| PE30 1HE |
WEST NORFOLK MUSIC CENTRE
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 13 |
WEST NORFOLK MUSIC CENTRE
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The trustees present their annual report and financial statements for the year ended 31 August 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 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).
Objectives and activities
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
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 £18,178 compared to a £18,472 deficit in the prior year. Accumulated unrestricted funds carried forward are (£5,053) (2024 - £13,125), this level of funds is seen as satisfactory in order for the charity to continue meeting its objectives.
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.
The trustees who served during the year and up to the date of signature of the financial statements were: Mr D Stringer Mr T Winteringham Mr P Dennis Mrs B Bray Mrs S Dix Ms K Keates Mrs T Meredith Ms P Ezra Ms J H Pattison Ms J Sanderson Mr C Meehan Mrs A J Lewis Mrs A T Joyette (Appointed 23 November 2024)
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.
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WEST NORFOLK MUSIC CENTRE
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Promoting the success of the company
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).
The trustees' report was approved by the Board of Trustees.
.............................. Mrs A T Joyette Chairman
Date: ............................................. 29 June 2026
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WEST NORFOLK MUSIC CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WEST NORFOLK MUSIC CENTRE
I report to the trustees on my examination of the financial statements of West Norfolk Music Centre (the charity) for the year ended 31 August 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
-
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 Charities Act 2011.
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Mapus Smith & Lemmon LLP
48 King Street King's Lynn Norfolk PE30 1HE England Date: ............................
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WEST NORFOLK MUSIC CENTRE
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 AUGUST 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income and endowments from: Donations and charitable activities 3 62,654 - Investments 4 - 13,189 Other income 5 413 - Total income 63,067 13,189 Expenditure on: Charitable activities 6 81,245 5,312 Total expenditure 81,245 5,312 Net gains on investments 9 - 103,801 Net income/(expenditure) and movement in funds (18,178) 111,678 Reconciliation of funds: Fund balances at 1 September 2024 13,125 460,006 Fund balances at 31 August 2025 (5,053) 571,684 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 62,654 55,833 - 13,189 - 16,403 413 409 - 76,256 56,242 16,403 86,557 74,714 5,025 86,557 74,714 5,025 103,801 - - 93,500 (18,472) 11,378 473,131 31,597 448,628 566,631 13,125 460,006 |
Total 2024 £ 55,833 16,403 409 72,645 79,739 79,739 - (7,094) 480,225 473,131 |
|---|---|---|
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WEST NORFOLK MUSIC CENTRE
BALANCE SHEET
AS AT 31 AUGUST 2025
| Notes Fixed assets Tangible assets 11 Investments Current assets Stocks 12 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities The funds of the charity Restricted income funds 14 Unrestricted funds 15 |
2025 £ 624 51,209 51,833 (570) |
£ 547 514,821 515,368 51,263 566,631 571,684 (5,053) 566,631 |
2024 £ 624 61,912 62,536 (862) |
£ 437 411,020 |
|---|---|---|---|---|
| 411,457 61,674 |
||||
| 473,131 | ||||
| 460,006 13,125 |
||||
| 473,131 |
The financial statements were approved by the trustees on ......................... 29 June 2026
.............................. Mrs A T Joyette Trustee
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
Charity information
West Norfolk Music Centre is a charity registered with the Charity Commission in England the operational address is 3 The Howards, North Wootton, Kings Lynn, Norfolk, PE30 3RS
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
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 or grantors 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 Income
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 donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income from charitable activities is recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the income is treated as a contingent asset.
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and equipment
25% on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.9 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
1.10 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
(Continued)
1.11 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
3 Income from donations and charitable activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Donations and gifts | 199 | 141 |
| Charitable activities | 58,938 | 52,329 |
| Grants | 1,606 | 1,643 |
| Less: deferred income | 1,028 | 771 |
| Donated goods and services | 631 | 633 |
| Other | 252 | 316 |
| 62,654 | 55,833 |
- 4 Income from investments
| Restricted | Restricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Rental rebate | - | 4,433 |
| Income from listed investments | 13,189 | 11,970 |
| 13,189 | 16,403 |
5 Other income
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| HMRC tax relief | 413 | 409 |
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
6 Expenditure on charitable activities
| Direct costs Tutorial and staff payments Depreciation Rent Repairs and renewals Postage, telephone and stationery Other trading activities Accountancy Sundry expenses Insurance Analysis by fund Unrestricted funds Restricted funds |
2025 £ 78,598 183 5,312 226 133 709 420 822 155 86,557 81,245 5,312 86,557 |
2024 £ 72,455 146 5,025 153 103 517 480 709 151 |
|---|---|---|
| 79,739 | ||
| 74,714 5,025 |
||
| 79,739 |
7 Trustees
During the financial year there were the following payments to trustees parties for their services:
| · | Ana Teresa Joyette - Trustee/chair | £4,031.35 | |
|---|---|---|---|
| · | Paul Dennis - Trustee | £877.61 |
8 Employees
The average monthly number of employees during the year was:
| The average monthly number of employees during the year | was: | ||
|---|---|---|---|
| 2025 | 2024 | ||
| Number | Number | ||
| Total | - | - | |
| 9 | Gains and losses on investments | ||
| Restricted | Restricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| Gains/(losses) arising on: | £ | £ | |
| Revaluation of investments | 103,801 | - |
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11 Tangible fixed assets
| Cost At 1 September 2024 Additions At 31 August 2025 Depreciation and impairment At 1 September 2024 Depreciation charged in the year At 31 August 2025 Carrying amount At 31 August 2025 At 31 August 2024 12 Stocks Raw materials and consumables 13 Creditors: amounts falling due within one year Trade creditors Accruals and deferred income |
Plant and equipment £ 13,280 293 13,573 12,843 183 13,026 547 437 2025 2024 £ £ 624 624 2025 2024 £ £ 420 712 150 150 570 862 |
Plant and equipment £ 13,280 293 13,573 12,843 183 13,026 547 437 2025 2024 £ £ 624 624 2025 2024 £ £ 420 712 150 150 570 862 |
|---|---|---|
| 13,573 | ||
| 12,843 183 |
||
| 13,026 | ||
| 547 | ||
| 437 | ||
| 2024 £ 624 |
||
| 2024 £ 712 150 |
||
| 862 |
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
14 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 | Incoming | Resources | Gains and | At 31 August | |
|---|---|---|---|---|---|
| September | resources | expended | losses | 2025 | |
| 2024 | |||||
| £ | £ | £ | £ | £ | |
| 450,120 | 13,189 | (5,312) | 103,801 | 561,798 | |
| Revaluation reserve | 9,886 | - | - | - | 9,886 |
| Previous year: | At 1 | Incoming | Resources | Gains and | At 31 August |
| September | resources | expended | losses | 2024 | |
| 2023 | |||||
| £ | £ | £ | £ | £ | |
| 438,742 | 16,403 | (5,025) | - | 450,120 | |
| Revaluation reserve | 9,886 | - | - | - | 9,886 |
15 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 | Incoming | Resources | At 31 August | |
|---|---|---|---|---|
| September | resources | expended | 2025 | |
| 2024 | ||||
| £ | £ | £ | £ | |
| General funds | 13,125 | 63,067 | (81,245) | (5,053) |
| Previous year: | At 1 | Incoming | Resources | At 31 August |
| September | resources | expended | 2024 | |
| 2023 | ||||
| £ | £ | £ | £ | |
| General funds | 31,597 | 56,242 | (74,714) | 13,125 |
16 Connected party transactions
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
| 16 | Connected party transactions | (Continued) |
|---|---|---|
| Transactions with connected parties | ||
| During the year the charity entered into the following transactions with connected persons: | ||
| 2025 | ||
| £ | ||
| Abigail lewis - daughter to chair | 235 | |
| Sarah Dennis - wife to trustee | 4,309 | |
| 4,544 |
- 13 -
Charity registration number 291104 (England and Wales)
WEST NORFOLK MUSIC CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
WEST NORFOLK MUSIC CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | D Stringer | |
|---|---|---|
| T Winteringham | ||
| P Dennis | ||
| B Bray | ||
| S Dix | ||
| K Keates | ||
| T Meredith | ||
| P Ezra | ||
| J H Pattison | ||
| J Sanderson | ||
| C Meehan | ||
| A J Lewis | ||
| A T Joyette | (Appointed 23 November | |
| 2024) | ||
| Charity number (England and Wales) | 291104 | |
| Principal address | 3 The Howards | |
| North Wootton | ||
| Kings Lynn | ||
| Norfolk | ||
| PE30 3RS | ||
| Registered office | 3 The Howards | |
| North Wootton | ||
| Kings Lynn | ||
| Norfolk | ||
| PE30 3RS | ||
| Independent examiner | Mapus Smith & Lemmon LLP | |
| 48 King Street | ||
| King's Lynn | ||
| Norfolk | ||
| England | ||
| PE30 1HE |
WEST NORFOLK MUSIC CENTRE
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 13 |
WEST NORFOLK MUSIC CENTRE
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The trustees present their annual report and financial statements for the year ended 31 August 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 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).
Objectives and activities
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
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 £18,178 compared to a £18,472 deficit in the prior year. Accumulated unrestricted funds carried forward are (£5,053) (2024 - £13,125), this level of funds is seen as satisfactory in order for the charity to continue meeting its objectives.
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.
The trustees who served during the year and up to the date of signature of the financial statements were: Mr D Stringer Mr T Winteringham Mr P Dennis Mrs B Bray Mrs S Dix Ms K Keates Mrs T Meredith Ms P Ezra Ms J H Pattison Ms J Sanderson Mr C Meehan Mrs A J Lewis Mrs A T Joyette (Appointed 23 November 2024)
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.
- 1 -
WEST NORFOLK MUSIC CENTRE
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Promoting the success of the company
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).
The trustees' report was approved by the Board of Trustees.
.............................. Mrs A T Joyette Chairman
Date: ............................................. 29 June 2026
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WEST NORFOLK MUSIC CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WEST NORFOLK MUSIC CENTRE
I report to the trustees on my examination of the financial statements of West Norfolk Music Centre (the charity) for the year ended 31 August 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
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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 Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Mapus Smith & Lemmon LLP
48 King Street King's Lynn Norfolk PE30 1HE England Date: ............................
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WEST NORFOLK MUSIC CENTRE
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 AUGUST 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income and endowments from: Donations and charitable activities 3 62,654 - Investments 4 - 13,189 Other income 5 413 - Total income 63,067 13,189 Expenditure on: Charitable activities 6 81,245 5,312 Total expenditure 81,245 5,312 Net gains on investments 9 - 103,801 Net income/(expenditure) and movement in funds (18,178) 111,678 Reconciliation of funds: Fund balances at 1 September 2024 13,125 460,006 Fund balances at 31 August 2025 (5,053) 571,684 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 62,654 55,833 - 13,189 - 16,403 413 409 - 76,256 56,242 16,403 86,557 74,714 5,025 86,557 74,714 5,025 103,801 - - 93,500 (18,472) 11,378 473,131 31,597 448,628 566,631 13,125 460,006 |
Total 2024 £ 55,833 16,403 409 72,645 79,739 79,739 - (7,094) 480,225 473,131 |
|---|---|---|
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WEST NORFOLK MUSIC CENTRE
BALANCE SHEET
AS AT 31 AUGUST 2025
| Notes Fixed assets Tangible assets 11 Investments Current assets Stocks 12 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities The funds of the charity Restricted income funds 14 Unrestricted funds 15 |
2025 £ 624 51,209 51,833 (570) |
£ 547 514,821 515,368 51,263 566,631 571,684 (5,053) 566,631 |
2024 £ 624 61,912 62,536 (862) |
£ 437 411,020 |
|---|---|---|---|---|
| 411,457 61,674 |
||||
| 473,131 | ||||
| 460,006 13,125 |
||||
| 473,131 |
The financial statements were approved by the trustees on ......................... 29 June 2026
.............................. Mrs A T Joyette Trustee
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
Charity information
West Norfolk Music Centre is a charity registered with the Charity Commission in England the operational address is 3 The Howards, North Wootton, Kings Lynn, Norfolk, PE30 3RS
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
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 or grantors 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 Income
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 donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income from charitable activities is recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the income is treated as a contingent asset.
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and equipment
25% on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.9 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
1.10 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
(Continued)
1.11 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
3 Income from donations and charitable activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Donations and gifts | 199 | 141 |
| Charitable activities | 58,938 | 52,329 |
| Grants | 1,606 | 1,643 |
| Less: deferred income | 1,028 | 771 |
| Donated goods and services | 631 | 633 |
| Other | 252 | 316 |
| 62,654 | 55,833 |
- 4 Income from investments
| Restricted | Restricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Rental rebate | - | 4,433 |
| Income from listed investments | 13,189 | 11,970 |
| 13,189 | 16,403 |
5 Other income
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| HMRC tax relief | 413 | 409 |
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
6 Expenditure on charitable activities
| Direct costs Tutorial and staff payments Depreciation Rent Repairs and renewals Postage, telephone and stationery Other trading activities Accountancy Sundry expenses Insurance Analysis by fund Unrestricted funds Restricted funds |
2025 £ 78,598 183 5,312 226 133 709 420 822 155 86,557 81,245 5,312 86,557 |
2024 £ 72,455 146 5,025 153 103 517 480 709 151 |
|---|---|---|
| 79,739 | ||
| 74,714 5,025 |
||
| 79,739 |
7 Trustees
During the financial year there were the following payments to trustees parties for their services:
| · | Ana Teresa Joyette - Trustee/chair | £4,031.35 | |
|---|---|---|---|
| · | Paul Dennis - Trustee | £877.61 |
8 Employees
The average monthly number of employees during the year was:
| The average monthly number of employees during the year | was: | ||
|---|---|---|---|
| 2025 | 2024 | ||
| Number | Number | ||
| Total | - | - | |
| 9 | Gains and losses on investments | ||
| Restricted | Restricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| Gains/(losses) arising on: | £ | £ | |
| Revaluation of investments | 103,801 | - |
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11 Tangible fixed assets
| Cost At 1 September 2024 Additions At 31 August 2025 Depreciation and impairment At 1 September 2024 Depreciation charged in the year At 31 August 2025 Carrying amount At 31 August 2025 At 31 August 2024 12 Stocks Raw materials and consumables 13 Creditors: amounts falling due within one year Trade creditors Accruals and deferred income |
Plant and equipment £ 13,280 293 13,573 12,843 183 13,026 547 437 2025 2024 £ £ 624 624 2025 2024 £ £ 420 712 150 150 570 862 |
Plant and equipment £ 13,280 293 13,573 12,843 183 13,026 547 437 2025 2024 £ £ 624 624 2025 2024 £ £ 420 712 150 150 570 862 |
|---|---|---|
| 13,573 | ||
| 12,843 183 |
||
| 13,026 | ||
| 547 | ||
| 437 | ||
| 2024 £ 624 |
||
| 2024 £ 712 150 |
||
| 862 |
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
14 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 | Incoming | Resources | Gains and | At 31 August | |
|---|---|---|---|---|---|
| September | resources | expended | losses | 2025 | |
| 2024 | |||||
| £ | £ | £ | £ | £ | |
| 450,120 | 13,189 | (5,312) | 103,801 | 561,798 | |
| Revaluation reserve | 9,886 | - | - | - | 9,886 |
| Previous year: | At 1 | Incoming | Resources | Gains and | At 31 August |
| September | resources | expended | losses | 2024 | |
| 2023 | |||||
| £ | £ | £ | £ | £ | |
| 438,742 | 16,403 | (5,025) | - | 450,120 | |
| Revaluation reserve | 9,886 | - | - | - | 9,886 |
15 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 | Incoming | Resources | At 31 August | |
|---|---|---|---|---|
| September | resources | expended | 2025 | |
| 2024 | ||||
| £ | £ | £ | £ | |
| General funds | 13,125 | 63,067 | (81,245) | (5,053) |
| Previous year: | At 1 | Incoming | Resources | At 31 August |
| September | resources | expended | 2024 | |
| 2023 | ||||
| £ | £ | £ | £ | |
| General funds | 31,597 | 56,242 | (74,714) | 13,125 |
16 Connected party transactions
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WEST NORFOLK MUSIC CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
| 16 | Connected party transactions | (Continued) |
|---|---|---|
| Transactions with connected parties | ||
| During the year the charity entered into the following transactions with connected persons: | ||
| 2025 | ||
| £ | ||
| Abigail lewis - daughter to chair | 235 | |
| Sarah Dennis - wife to trustee | 4,309 | |
| 4,544 |
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