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2025-06-30-accounts

Slaithwaite Philharmonic Orchestral Society

Accounts for the year ended 30 June 2025

Contents

Page
Annual Report 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Main Concerts account 6
Notes to the accounts
6 to 8
Debtors and Prepayments 7
Creditors and Accruals 7
Fixed Assets analysis
7 & 8
Consolidated SPO / Production Co Concert Accounts 9

Slaithwaite Philharmonic Orchestral Society Annual Report for the year ended 30 June 2025

The Slaithwaite Philharmonic Orchestral Society (also known as Slaithwaite Philharmonic Orchestra or simply SPO ) is registered with the Charity Commissioners for England and Wales (No 506840) and is governed by constitution first adopted 14 November 1891 and last revised in September 2016

The address of the correspondent is Felicity Fuller, 4 Moorvale, Marsden HD7 6AG.

General e-mail: info@spo.org.uk Some officer-specific e-mail addresses are also given on our website, www.spo.org.uk , w hich has further information about our activities and future events.

The voting members of the committee, also called trustees , were as listed below (officers are asterisked).

Gordon Beever . . . . . . . . . President*

Christopher Woodhead . . . Vice-President, Secretary and Committee Chairman Felicity Fuller . . . . . . . . . . Treasurer Hayley Russell-Mason . . . . Ticket Secretary Jennifer Nicks. . . . . . . . Librarian* Andrew Marshall Les Measures Sue Morgan Ruth Aldred Stephen Wild Bruce Jones Kevin Cook Nareece Forrest Adam Harris

Officers and other committee members are elected by Society members at the Annual General Meeting, held within six months of the financial year-end. At its first committee meeting, the new committee elects a chairman from among its number. The non-voting non-trustee members of the committee are the Patrons' Representative (normally elected by the patrons present at the AGM) and any other co-optees. None are members of the Society and were:-

Gordon Beever . . . . . . . . . Patrons' Representative Matthew Chadbond . . . . . Leader* Ben Ellin . . . . . . . . . . . . . . . Music Director

Objectives, Organisation and Activities

The objectives of the Society are to promote, improve, develop and maintain public education in and appreciation of the art and science of orchestral music in all its aspects by the presentation of public orchestral concerts and recitals and by such other ways as the Society may determine, through its committee. The Society has an Equal Opportunities Policy that is distributed to all members and is available on request. Acceptance of a new member may be dependent upon there being vacancies in the relevant section.

The Society has no employees, all the work involved in running it being performed by volunteers. The management of the Society, and its performances and the control of its finances are vested in the committee, which conducts its business through monthly meetings. Four sub-committees, namely Finance, Programming, Concert Management and Personnel, whose members are drawn from the main committee, meet on an ad hoc basis to assist the main committee in its work. The Society is a member of Making Music (The National Federation of Music Societies) and Huddersfield Arts Council.

The orchestra rehearses at least once a week, with a break of approximately eight weeks in the summer. Currently it performs four ( main) concerts per year in Huddersfield Town Hall, and a number of others elsewhere.

Review of Progress and Achievements

Congratulations should be extended to all SPO members for some very memorable musical performances during the year. It was another busy season. The four Huddersfield Town Hall concerts as usual formed the main focus with Bruckner’s 8[th] Symphony and Mahler’s 1[st] Symphony bookending the season. Between these was a very well attended concert ending with Holst’s Planet Suite and a concert featuring American inspired music ending with Bernstein’s Symphonic Dances. Also presented were three well attended concerts in Slaithwaite Civic Hall, now established as an important part of the SPO concert calendar.

Of special note were some excellent solo performances: at the Town Hall cellist Peter Dixon (Bloch Schelomo) promising young brass star Claire Marsden and tenor Joseph Buckmaster (Britten Serenade for Tenor, Horn and Strings) and at the Civic Concerts Matthew Chadbond and Megan Hart (Mozart Sinfonia Concertante) and Jennifer Nicks (Francaix Double Bass Concerto).

The SPO continues to receive invitations for additional concerts, and this year saw three further opportunities to perform, firstly in a well-attended Huddersfield Town Hall with Huddersfield Choral Society and conductor Ellie Slorach, and later in the year in celebration of 200 years of public passenger railways a concert in York Railway Museum. Here in a programme of railway inspired music the centrepiece was a performance of Benjamin Ellin’s concerto for bass trombone Gresley performed by guest soloist Christian Jones. The third extra concert and perhaps the social highlight of the year for SPO members was a return tour to the Isle of Man to join IOM Symphony Orchestra in forming a large orchestra to perform Britten’s Young Persons Guide to the Orchestra and Mahler’s First Symphony. Touring has become a very enjoyable experience for SPO players and many enquired about the possibility of future tours during their return journey.

Finances remain in good health but one area of continued concern for the management committee is low audience attendance at several Town Hall concerts.

2

Finances

The attached financial statements show the current state of the finances that the committee consider to be sound. The charity's bankers are Lloyds TSB Bank at Slaithwaite, Huddersfield and the charity also has a deposit account with the Charities Official Investment Fund (COIF).

The charity also wholly owns and runs a SPO Productions Ltd, company number 10958201, a vehicle created to facilitate claims under the HMRC Orchestral Tax Relief Scheme, whose bank is Lloyds TSB at Slaithwaite, Huddersfield.

F Fuller

Felicity Fuller

On behalf of the Managing Committee.

Independent examiner's report to the trustees of Slaithwaite Philharmonic Orchestral Society ("the Trust")

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination, which gives me cause to believe that in, any material respect:

• the accounts did not accord with the accounting records; or • the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Independent Examiner Francesca Haigh ACCA FMAAT ATT(fellow)

Birdsall & Armstrong Limited First Floor Offices 8 Cherry Tree Centre Huddersfield HD1 2ET

Date: 13 April 2026

3

Statement of Financial Activities (SOFA) for the year ended 30 June 2025 Statement of Financial Activities (SOFA) for the year ended 30 June 2025 Statement of Financial Activities (SOFA) for the year ended 30 June 2025
General Fund (unrestricted) Income
Gross
Expenditure
Gross
2025 Net 2024 Net
£ £ £ £
Annual Interest: Lloyds - - - -
Annual Interest: COIF Charities Deposit Fund account 1389 - 1389 1428
Annual Interest: COIF Charities Income Fund income shares 68 - 68 50
1457 - 1457 1478
Members'subscriptions 5856 - 5856 5552
Income tax claim 1229 - 1229 1306
Sales of books 24 - 24 -
Merchandise 927 781 146 -
'Light'orchestra performances - - - 536
Donation from Friends of Slaithwaite trust - - - -
General donations 813 - 813 1003
Individual Patrons'donations 688 - 688 625
Corporate Patrons'donations 1244 - 1244 1212
Main concerts account 19140 34523 (15384) 13553
BJH Concert - - - (13008)
Sundries 185 419 (234) 3200
Meeting & Rehearsal room hire - 57 (57) 61
Depreciation (annual) on tangible assets - 672 (672) (237)
Management and administration of the Society - 93 (93) (672)
Platform fees - 448 (448) (100)
Insurance - - - (61)
Unexpected income / expense previous seasons 120 97 23 -
Income/expenditure on fundraising - - - (350)
Income /expenditure re outgoing personnel 234 239 (5) -
Rcts previously accrued now written off - 830 (830) -
Accountant's fee - 720 (720) -
Fixed Asset Disposals (write-out or sale)

All purchased written out items (cost of purchase)
- - - (671)
All items (refund of accumulation of depreciation) - - - 671
31915 38878 (6963) 14096
Increase / decrease in value of investment 584 - 584 2420
32498 38878 (6380) 16516
Fund Total brought forward 116077 99561
Fund Total carried forward 109698 116077
Standalone Project Fund (unrestricted) Income
Gross
Expenditure
Gross
2025 Net 2024 Net
Tour 11288 9122 2166 -
11288 9122 2166 -
Fund Total brought forward - -
Fund Total carried forward 2166 -

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----- Start of picture text -----
Balance Sheet at 30 June 2025
Assets and liabilities 2025 2024
£ £ £ £
Fixed assets (tangibles) book value 4703 5375
Fixed assets (investments) book value 29331 28747
Current assets
Debtors and Prepayments 4573 4225
Balance in COIF Deposit Fund 30684 29227
Balance in Lloyds TSB Bank current a/c 13288 17995
Cash in hand 218 120
Production Co Debtor 30067 30924
78829 82491
Creditors and Accruals 1000 536
1000 536
Net current assets 77830 81955
Net assets 111864 116077
Financed by
Unrestricted Income Funds
General Fund 109698 116077
Standalone Project Fund 2166 0
111864 116077
----- End of picture text -----

The financial statements on pages 3 to 7 were approved by the Managing Committee on 18[th] March 2026 and signed on its behalf by:

F Fuller

Felicity Fuller

The accompanying notes are an integral part of this Balance Sheet.

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----- Start of picture text -----
Slaithwaite Philharmonic Orchestra Main concerts account for the year ended 30 June 2025year ended 30 June 2025ear ended 30 June 2025
( * items equally shared across all concerts) items equally shared across all concerts) items equally shared across all concerts) 1st 2nd 3rd 4th Sept Dec March Total
Income £ £ £ £ £ £ £ £
Corporate Patron tickets 264 264 264 264 - - - 1056
Patron tickets 454 454 454 454 - - - 1815
Season tickets 542 1071 846 570 - - 954 3983
Single tickets Gross (pre commission deduction) - 5186 - - 1133 2088 - 8407
1260 6975 1564 1288 1133 2088 954 15261
Programme advertisements 395 395 395 395 - - 1580
Programme sales 177 429 249 169 - - 1024
Sponsorship / Grant for concerts - 1190 - - - - 1190
Extra income - - - - 85 - - 85
Total income 1832 8989 2208 1851 1218 2088 954 19140
Expenditurependitureenditure
Jul-Oct Nov-Jan Feb-Aprilprilril May-Juney-June-June
Loan Payments to SPO Productions Ltd 10000 10000 5000 6000 31000
Concert costs for January 3523 3523
34523
Notes to the Accounts for the year ended 30 June 2025year ended 30 June 2025ear ended 30 June 2025
1. Accounting Policiesg Policies Policies
General
These accounts have been prepared under the historical cost convention (as modified by any revaluation of listed musical instruments),
and in accordance with applicable accounting standards and the Statement of Recommended Practice on Accounting by Charities.
Depreciationpreciationreciation
Depreciation is provided on all tangible fixed assets on a straight line basis, based on their estimated useful life and a residual value of
zero. The annual percentage rate of depreciation for each asset is shown on page 8.
2025 2024
2. Management and Administration cost analysisgement and Administration cost analysisement and Administration cost analysisysissis £ £
Expendable office materials, stationery, toner, ink etc 80 2
Postage, telephone and travel 7 106
Duplicating letters, accounts, forms, committee papers etc. 6 13
Hire of rooms for meetings 57 241
150 362
----- End of picture text -----*

----- Start of picture text -----
Slaithwaite Philharmonic Orchestra Main concerts account for the year ended 30 June 2025year ended 30 June 2025ear ended 30 June 2025
( * items equally shared across all concerts) items equally shared across all concerts) items equally shared across all concerts) 1st 2nd 3rd 4th Sept Dec March Total
Income £ £ £ £ £ £ £ £
Corporate Patron tickets 264 264 264 264 - - - 1056
Patron tickets 454 454 454 454 - - - 1815
Season tickets 542 1071 846 570 - - 954 3983
Single tickets Gross (pre commission deduction) - 5186 - - 1133 2088 - 8407
1260 6975 1564 1288 1133 2088 954 15261
Programme advertisements 395 395 395 395 - - 1580
Programme sales 177 429 249 169 - - 1024
Sponsorship / Grant for concerts - 1190 - - - - 1190
Extra income - - - - 85 - - 85
Total income 1832 8989 2208 1851 1218 2088 954 19140
Expenditurependitureenditure
Jul-Oct Nov-Jan Feb-Aprilprilril May-Juney-June-June
Loan Payments to SPO Productions Ltd 10000 10000 5000 6000 31000
Concert costs for January 3523 3523
34523
Notes to the Accounts for the year ended 30 June 2025year ended 30 June 2025ear ended 30 June 2025
1. Accounting Policiesg Policies Policies
General
These accounts have been prepared under the historical cost convention (as modified by any revaluation of listed musical instruments),
and in accordance with applicable accounting standards and the Statement of Recommended Practice on Accounting by Charities.
Depreciationpreciationreciation
Depreciation is provided on all tangible fixed assets on a straight line basis, based on their estimated useful life and a residual value of
zero. The annual percentage rate of depreciation for each asset is shown on page 8.
2025 2024
2. Management and Administration cost analysisgement and Administration cost analysisement and Administration cost analysisysissis £ £
Expendable office materials, stationery, toner, ink etc 80 2
Postage, telephone and travel 7 106
Duplicating letters, accounts, forms, committee papers etc. 6 13
Hire of rooms for meetings 57 241
150 362
----- End of picture text -----*

6

Notes to the accounts for the year ended 30 June 2025 Notes to the accounts for the year ended 30 June 2025 Notes to the accounts for the year ended 30 June 2025
Employees remuneration and expenses

The Society has no employees and all the work of running it is provided free of charge by members and friends
The Society engages one conductor on a regular basis, and several stand-ins when needed
For concerts, the Society also engages extra players and soloists on a one-off basis, their total costs are shown in
the concert breakdown.
Trustees'and co-opted members'remuneration and expenses

No voting member of the Managing Committee nor any person connected with them has received or is due to receive
any remuneration for the year, either directly or indirectly, from the society's funds.
Aggregate out of pocket expenses reimbursement to members of the Managing Committee for telephone and travel
was:-£ 0.00
Related Party Transactions

SPO Productions Limited is a fully owned subsidiary of the charity. During the year, there were various transactions
between the entities. Slaithwaite Philharmonic Orchestra paid expenses on behalf of SPO Productions Limited
amounting to £151 (PY £2,353), and SPO Productions Limited paid for expenses on behalf of Slaithwaite
Philharmonic Orchestra amounting to £1,007 (PY £nil). Slaithwaite Philharmonic Orchestra made payments to SPO
Productions Limited of £31,000 (PY £nil), for concert costs. The amount owed by SPO Productions Limited at the
year ended was £30,067 (PY £30,924).
Debtors and prepayments
Debtors
Season Advert 90.00
SPO Gift Aid claim to end June 2025 1228.93
Member subscription 120.00
IoMSO 2579.26
Debtors total 4018.19
Prepayments relating to next season
Music hire for HCS concert 554.39
Prepayments total 554.39
Debtors andprepayments total 4572.58
Creditors and accruals
Creditors
Creditors total 0.00
Accruals
HTH June committee room hire 29.50
Friends of Slaithwaite Philharmonic bursary recipients 250.00
Accountant's fee 720.00
Accruals total 999.50
Creditors and accruals total 999.50
Investments in COIF Charities Funds Fixed Interest Investment
Income Accum. Accum. Total
Original Cost (24/6/99) 2422 3859 3352 9633
No of shares held 1743.12 1248.05 58.45
Book Value
C03075078 C03075077 C03075080
Balance brought forward 2148.92 11538.10 15060.17 28747.19
End of year balance 2218.82 12328.24 14783.69 29330.75
Increase / (decrease) in value 69.90 790.14 -276.48 583.56
Income distributions received during the year (see page 4) 67.98
Total income distributions prior to this year 4730.96
Total since purchase 4798.94

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DEPRECIATION OF TANGIBLE FIXED ASSETS DEPRECIATION OF TANGIBLE FIXED ASSETS DEPRECIATION OF TANGIBLE FIXED ASSETS
Original cost Instruments Hardware Music Total
Balance brought forward a 0 5375 0 5375
Purchases during the year 0 0 0 0
Deduct original value of any written out items 0 0 0 0
Deduct original cost of any written out items 0 0 0 0
0 5375 0 5375
Accumulated Depreciation
Balance brought forward b 0 1344 0 1344
Charge for the year c 0 672 0 672
Deduct accum. depreciation of anywritten out items 0 0 0 0
End of year balance 0 2016 0 2016
Book value(i.e. remaining value of assets)
Balance brought forward a-b=d 0 5375 0 5375
Bought during the year 0 0 0 0
End of year balance d-c 0 4703 0 4703
Financed by:
Cost Component column 2 0 6719 0 6719
accumulated depreciation column 5 0 2016 0 2016
As above totals column 7 0 4703 0 4703
Asset details Purchased in Depreciation RemainingValue
Year Cost Rate % annual accumulated % Value
Instruments Column=> 1 2 3 4 5 6 7
RAT concert stands*64 2023 6718.72 10.00 671.87 2015.62 70.00 4703.10
6718.72 671.87 2015.62 4703.10
TOTALS 0.00 0.00 0.00 0.00
COST OF DEPRECIATION THIS YEAR: 671.87 GRAND TOTAL 4703.10
NOTES: Purchases are dated by the year end (e.g. 2004 covers purchases from 1/7/2003 to 30/6/2004)
A full year's depreciation is applied for the year of purchase regardless of the actual date of the event
Fully depreciated items which are still in use: (If a value is alongside, it is the original cost (C), or revaluation (R), and they
have been written out this year)
D trumpet 25 & 28"pedal timpani Twin cassette deck Original music library
Double bass bag Snare drum Double bass 18"cymbal and stand
Cymbals bag 2*22"cymbals Bass Drum 22.5"Pedal timpano
2*14"Cymbals and covers 64 Town Hall Stands 1993 Light Orchestra Music
2*20"Cymbals 2*Cymbal Stands 2*Cymbal Cradles Bass Drum Cradle
Tamtam, stand & cover 30"Pedal timpano 2 C Trumpets & mutes Harry Potter music
Tenor drum&case Xylophone 3.5 octave Xylophone
DEPRECIATION OF TANGIBLE FIXED ASSETS DEPRECIATION OF TANGIBLE FIXED ASSETS DEPRECIATION OF TANGIBLE FIXED ASSETS
Original cost Instruments Hardware Music Total
Balance brought forward a 0 5375 0 5375
Purchases during the year 0 0 0 0
Deduct original value of any written out items 0 0 0 0
Deduct original cost of any written out items 0 0 0 0
0 5375 0 5375
Accumulated Depreciation
Balance brought forward b 0 1344 0 1344
Charge for the year c 0 672 0 672
Deduct accum. depreciation of anywritten out items 0 0 0 0
End of year balance 0 2016 0 2016
Book value(i.e. remaining value of assets)
Balance brought forward a-b=d 0 5375 0 5375
Bought during the year 0 0 0 0
End of year balance d-c 0 4703 0 4703
Financed by:
Cost Component column 2 0 6719 0 6719
accumulated depreciation column 5 0 2016 0 2016
As above totals column 7 0 4703 0 4703
Asset details Purchased in Depreciation RemainingValue
Year Cost Rate % annual accumulated % Value
Instruments Column=> 1 2 3 4 5 6 7
RAT concert stands*64 2023 6718.72 10.00 671.87 2015.62 70.00 4703.10
6718.72 671.87 2015.62 4703.10
TOTALS 0.00 0.00 0.00 0.00
COST OF DEPRECIATION THIS YEAR: 671.87 GRAND TOTAL 4703.10
NOTES: Purchases are dated by the year end (e.g. 2004 covers purchases from 1/7/2003 to 30/6/2004)
A full year's depreciation is applied for the year of purchase regardless of the actual date of the event
Fully depreciated items which are still in use: (If a value is alongside, it is the original cost (C), or revaluation (R), and they
have been written out this year)
D trumpet 25 & 28"pedal timpani Twin cassette deck Original music library
Double bass bag Snare drum Double bass 18"cymbal and stand
Cymbals bag 2*22"cymbals Bass Drum 22.5"Pedal timpano
2*14"Cymbals and covers 64 Town Hall Stands 1993 Light Orchestra Music
2*20"Cymbals 2*Cymbal Stands 2*Cymbal Cradles Bass Drum Cradle
Tamtam, stand & cover 30"Pedal timpano 2 C Trumpets & mutes Harry Potter music
Tenor drum&case Xylophone 3.5 octave Xylophone

8

----- Start of picture text -----
Consolidated concert accounts for Slaithwaite Philharmonic Orchestra & SPO Productions Ltd year to 30.6.2025
( * items equally shared across all concerts) 1st 2nd 3rd 4th Sept Dec March Total
Income £ £ £ £ £
Corporate Patron tickets 264 264 264 264 1056
Patron tickets 454 454 454 454 - - 1815
Season tickets 542 1071 846 570 - 954 3983
Single tickets Gross (pre commission deduction) 1245 5186 2105 1217 1133 2088 - 12973
2504 6975 3668 2504 1133 2088 954 19827
Programme advertisements 395 395 395 395 - - 1580
Programme sales 177 429 249 169 - - 1024
Sponsorship / Grant for concerts - 1190 - - - - 1190
Extra income - - - - 85 - - 85
Total income 3076 8989 4312 3068 1218 2088 954 23706
Expenditure
Soloists' / choir's fees and expenses - 1169 400 - - - - 1569
Leader's fee and expenses 345 405 395 275 80 100 120 1720
Extra players' fees and expenses 560 710 415 665 - - - 2350
Concert hall hire including stewarding 2110 2110 2220 2220 100 100 100 8960
Flowers for hall and performers' tributes - - - - 15 10 - 25
Music hire and return postage 388 954 1332 230 26 417 379 3726
Commission on ticket sales by Kirklees 62 259 105 61 - - - 488
Programme design and printing 231 237 205 201 - - - 874
Posters and fliers design and production 104 125 105 115 45 51 70 613
- - - - - - - -
Library display and publicity distribution
Prospectus design and production 57 57 57 57 - - - 226
Hospitality (including Corporate Patron hospitality) 150 201 187 184 55 89 - 866
Instruments: (hire fee, transport, insurance) 887 930 665 300 - - - 2782
Performing Rights Society fee 206 503 293 - - 81 39 1122
Advertising (facebook etc) 106 140 39 45 - - - 330
Music director 225 225
Total expenditure 5205 7799 6416 4352 321 1073 708 25874
Surplus / (deficit) on concerts (2129) 1190 (2104) (1283) 897 1015 246 (2168)
----- End of picture text -----

9