Annual Report of the Trustees and
Financial Statements for the Year Ended 31 December 2021
for
THE BRIGHOUSE AND RASTRICK BAND
THE BRIGHOUSE AND RASTRICK BAND
Contents of the Financial Statements for the Year ended 31 December 2021
| Page | |
|---|---|
| Administrative Details | 1 |
| Trustees’ Annual Report | 3 |
| Report of the Independent Examiner | 6 |
| Receipts and Payments | 7 |
| Statement of Assets and Liabilities | 8 |
| Notes to the Accounts | 9 |
THE BRIGHOUSE AND RASTRICK BAND Year ended 31 December 2021 Administrative Details
Charity Name and Number
The Brighouse and Rastrick Band: registered charity number 507938.
Correspondence Address
West Ridings 73 Finkil Street Hove Edge Brighouse HD6 2NY
Trustees
The Trustees of the Managing Committee on the date of the signing of this report were:-
Officers
Ste Cavanagh Chairman Stephen M Howes President Stephen Lomas Treasurer William Evans General Secretary
Committee Ian Broadbent Diane Hird Stephen M Howes Andy Moore Natalie Morrison Gordon Ratcliffe Chris Roberston
Property Trustees Stephen M Howes Chairman of Trustees Sheridan Fryer Martin Gill Peter Hamlett Andrew Wilkinson Vice Presidents The Rt Revd Nigel S McCulloch KCVO (Honorary) Derek Rawlinson (Honorary) Brian Turner CBE (Honorary) Peter Hamlett David Wilby
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THE BRIGHOUSE AND RASTRICK BAND Year ended 31 December 2021 Administrative Details (cont)
Professional Advisors
Legal Advisors: Chadwick Lawrence Somerset House Rawson Street Halifax HX1 1NH Bankers: NatWest Bank Plc 8 Market Street Huddersfield HD1 2AL
Investment Managers: Investec Wealth & Investment Ltd Quayside House Canal Wharf Leeds LS11 5PU
Independent Examiners: Andrew Wilkinson FCA Malcolm Jones & Co Limited Accountants and Business Advisors West Hill House Allerton Hill Chapel Allerton Leeds LS7 3QB
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THE BRIGHOUSE AND RASTRICK BAND
Trustees’ Annual Report for the Year ended 31 December 2021
The trustees are pleased to present their annual trustees’ report together with the financial statements of the charity for the year ended 31 December 2021.
The Brighouse and Rastrick Band is a registered charity (registered number 507938). Its governing document is the Deed of Trust.
Trustees
The following trustees served in the financial year 2021. Unless otherwise indicated, they were trustees on the date that this report was approved.
| Ste Cavanagh | Diane Hird | ||
|---|---|---|---|
| Stephen Lomas | Stephen M Howes | ||
| William Evans | Dominic Hurley | (resigned 07.09.21) | |
| Ian Broadbent | Andy Moore | ||
| Sheridan Fryer | Natalie Morrison | ||
| Martin Gill | Gordon Ratcliffe | ||
| Peter Hamlett | Andrew Wilkinson | ||
| Dave Hebb | (appointed 23.10.21) |
Chris Robertson was appointed as a trustee and Dave Hebb resigned as a trustee after the year end but before the date of this report.
Structure, Governance and Management
The management of the band is carried out by the officers and committee, and formal meetings are scheduled on a monthly basis, but more frequently if necessary. Trustees are appointed on a nomination and election basis at the Annual General Meeting (AGM) and the Board of Property Trustees are elected on by those in post within the Board. This group is not subject to annual nomination and election, however they operate in conjunction with the elected General Committee. A Property Trustee may only be appointed/ elected at a meeting of the General Committee.
Trustees have historically been recruited from within the organisation, either as current members (playing and non-playing), those associated with the Band or those with association by association. In recent years the recruitment process has expanded to include online advertising of opportunities, both through the Band’s online reach and specific volunteering websites or through the recommendation of suitably qualified and experienced individuals from outside networks.
History, objectives and activities of the Band
The charity was established by Deed of Trust, from Rules adopted on 4 March 1946 and amended on 27 April 2000 and 11 January 2001. The objects of the Band shall be to maintain, improve and advance the education of the public through the promotion and practise of brass band music.
Brighouse & Rastrick is undoubtedly the world’s most successful ‘Public Subscription’ Brass Band, having held Local, National and European titles over its 138 year history. The Band continues to be associated with ‘the Floral Dance’ which achieved a UK chart position of Number 2 in 1977 and continues to provide opportunities to the band 40 years later.
The Band continues to hold its position as the Number 1 ranked band in England and the Number 2 ranked band in the world and maintains its rich tradition at the forefront of Brass Band performance across the World.
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THE BRIGHOUSE AND RASTRICK BAND Trustees’ Annual Report for the Year ended 31 December 2021 (cont)
Review of Activities and Achievements
As for all arts organisations, 2021 was a year of trying to get back to some sort of normality for the Brighouse & Rastrick Band. However, much of the year was still impacted by the Covid-19 pandemic, and it was June before the long-awaited return to public performance with the band’s first Patron’s concert providing a fitting return on home soil, at the Central Methodist Church in the centre of Brighouse.
In total, 15 planned concert engagements were cancelled or postponed just from January 2021, as well as the Yorkshire Area contest and British Open Championships. The band’s proposed tour of the USA was also necessarily postponed.
B&R were grateful recipients of a Culture Recovery Fund grant from Arts Council England, which enabled the band to be proactive in returning to rehearsals and performances despite understandable hesitancy from potential concert promoters. Following the Patron’s concert, a free ticket event was organised in the recently refurbished St George’s Hall in Bradford. Both of these events were recorded using equipment purchased from funds provided by the CRF grant and subsequently released online, to both reconnect the band with its followers around the world and also further the band’s reach to new audiences. Another recording was made for the Wobplay.com platform which received critical acclaim.
Despite the challenges of resuming the band’s musical activities, the band can be proud of its carefully considered but proactive approach of how they achieved this, as B&R lead the way to return to live performances. Thanks must go to Stephen Lomas and Ste Cavanagh for the implementation of Covid-19 policies and instructions, and also the band’s conductors and players for their positivity and togetherness as we returned to action.
Whilst sadly B&R had to live without the band’s principal musical leadership in Professor David King throughout 2021, we are grateful to the conductors that have made our performances possible throughout this testing time. Stig Mærsk led the band in the majority of its engagements, and the 75th anniversary Massed Bands concert alongside a “reunion” band of former B&R players was poignantly led by both David Hirst and Derek Broadbent. B&R were also delighted to work once again with Russell Gray during the summer months, and for the first time appointed Swiss conductor Arsène Duc - conductor of Valaisia Brass Band - to conduct the band at the National Championship Finals at the Royal Albert Hall. Despite a disappointing 6th place, the band were pleased with the performance and perhaps more importantly for the opportunity to “cross swords” with our friends and rivals from other bands across the country once again.
As we look towards 2022, we hope once again to be able to increase our output of performances back to prepandemic levels. B&R will be delighted to welcome Professor David King “home” to West Ridings, not only for his mercurial leadership of the band in the contesting arena, but also to perform an ambitious programme of music for the prestigious RNCM Festival of Brass, which will be the first time Prof. King will have led the band there.
We also look forward to making further use of recording and streaming equipment to further enhance B&R’s world-famous brand, to re-organising our planned excursions abroad and to work again alongside elite bands in our long-standing “Massed Bands” series of concerts, most notably in our rearranged concert with the Black Dyke Band in March 2022.
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THE BRIGHOUSE AND RASTRICK BAND Trustees’ Annual Report for the Year ended 31 December 2021 (cont)
Financial review, investment policy and reserves
The global pandemic for COVID-19 continued into 2021, with activities of the band halted until May. Those activities were based mainly around rehearsals with restrictions still in place and a reluctance of promoters and venues to commit to concerts to support the required income.
The band were successful in applying for an Arts Council COVID Grant totalling £68,600 (partly paid in 2021) to support the band in the restarting of activities, providing the ability to organise self-promoted concerts with the financial backing to remove the risk should COVID re-assert itself and further lockdowns ensue.
The grant enabled the band also to engaging with streaming support to give concerts to those audience members that were either unwilling or unable to attend the concerts.
A comparison to the previous year, again does not provide a sensible comparison due to the impact of the pandemic on the activities. However, the profit of £11,411 is due mostly to the part of the Arts’ Council Grant which enabled the band to reflate its reserves, and without the grant the band would have suffered a major loss.
The accountancy fees have increased for 2021 due to the support required to produce evidence for the grant expenditure. The expenditure of the band has remained consistent with 2020 with little movement in the dayto-day running when compared to 2019 considering the period of inactivity.
Financial review, investment policy and reserves (cont)
No documented policy exists to the Trustees knowledge in relation to its Reserves, however the implementation of clear governance documents is a priority area for the Trustees following the recent efforts to stabilise and streamline the day-to-day operations. The value of Reserves as stated in these accounts is £438,826. It is the intention of the Trustees to ensure that the reserves levels ensure the ongoing running of the Band is achievable for a period of 24 months and no less than 18 months without income. It is therefore the Reserves Target of the Band to have available cash of at least £50,000 to allow sufficient cover for running the band and organising concerts without concerns for cashflow.
Charity Commission’s guidance on public benefit
The Charity Commission’s guidance on public benefit (Published 2013) is consistent with the Band’s activities, despite the Band’s governing document (Constitution) not having been updated since 2001. The Trustees are of no doubt that the benefit we offer is without prejudice in relation to protected characteristics and is a fully accessible service to the public. As a provider of artistic performance there is no empirical evidence of the benefit offered to the public, however maintaining a national tradition in a medium at which the organisation is a world leader with 138 years of history satisfies the Trustees that we maintain ‘public benefit’ as defined in the Charities Commissions PB1 publication.
Independent Examiner
The trustees intend to ask the existing accountants to undertake the independent examination of the Band in the following year, but this is subject to being approved at the Annual General Meeting.
Signed on behalf of the Trustees on 19 October 2022, by:
Signature: ………………………………………………….
Ste Cavanagh (Chairman)
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE BRIGHOUSE AND RASTRICK BAND
I report on the accounts of the Band for the year ended 31 December 2021, which are set out on pages 7 to 11.
Respective responsibilities of trustees and examiner
The charity’s 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.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act), and
-
to state whether particular matters have come to my attention.
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 seeking explanation from you as trustees concerning 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 examiner’s statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that, in any material respect:
-
accounting records were not kept in accordance with section 130 of the 2011 Act or
-
the accounts do not accord with the accounting records.
I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Andrew Wilkinson FCA Malcolm Jones & Co Limited Accountants & Business Advisors West Hill House Allerton Hill Chapel Allerton Leeds LS7 3QB
19 October 2022
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THE BRIGHOUSE AND RASTRICK BAND Receipts and Payments for the year ended 31 December 2021
| Notes Receipts: Concerts, ticket sales and programmes Recording Sale of CD’s & memorabilia Donations & patrons’ subscriptions Prizes Advertising & sponsorship Investment income Royalties Grant income Gift aid Net sales of investments VAT refunds Total receipts: Payments: Charitable activities 4 Governance costs Telephone Repairs and renewals Bank charges & interest Sundry expenses Accountancy Legal & professional fees Rates & water Insurance Light & heat Website costs Donations paid Covid compliant equipment VAT Total payments Net receipts/(payments) Cash funds brought forward Cash funds carried forward |
2021 2021 2021 Unrestricted Restricted Total £ 36,743 - 36,743 1,200 - 1,200 1,421 - 1,421 38,254 - 38,254 - - - - - - 2,726 - 2,726 169 - 169 13,670 48,020 61,690 9,801 - 9,801 - - - 1,585 - 1,585 105,569 48,020 153,589 74,400 52,261 126,661 200 138 338 1,648 25 1,673 2,045 111 2,156 428 623 1,051 2,325 500 2,825 850 - 850 41 17 58 3,370 - 3,370 271 205 476 - - - - - - - 2,720 2,720 - - - 11,178 4,339 15,517 85,578 56,600 142,178 19,991 -8,580 11,411 38,186 - 38,168 58,177 -8,580 49,579 |
2020 £ 43,148 275 744 16,347 - - 3,011 669 11,334 3,995 419 - |
|---|---|---|
| 79,942 | ||
| 67,389 316 2,373 1,424 653 1,600 - 3 3,249 810 750 272 - 1,275 |
||
| 12,725 | ||
| 80,114 | ||
| (172) 38,340 |
||
| 38,168 |
All of the 2020 figures relate to unrestricted funds.
The notes on pages 9 to 11 form part of these accounts.
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THE BRIGHOUSE AND RASTRICK BAND Statement of Assets and Liabilities as at 31 December 2021
| Notes Cash Funds Current Account Concert Account Reserve Account Investec Account Cash in Hand Investment Assets Market Value 5 Assets Retained for the Charity’s Own Use Land and Buildings Fixtures and Equipment Represented by: Restricted funds: Arts Council Grant funding Unrestricted funds: General purposes fund 6 Designated funds (Bandroom, fixtures & equipment) 6 |
2021 £ £ 24,955 3,158 14,656 6,510 300 49,579 175,677 213,570 - 213,570 438,826 (8,580) 233,836 213,570 447,406 438,826 |
2020 £ £ 3,740 3,007 23,011 8,310 100 38,168 175,834 213,570 - 213,570 427,572 - 214,002 213,570 427,572 427,572 |
2020 £ £ 3,740 3,007 23,011 8,310 100 38,168 175,834 213,570 - 213,570 427,572 - 214,002 213,570 427,572 427,572 |
|---|---|---|---|
| 38,168 175,834 213,570 |
|||
| 233,836 213,570 |
|||
| 427,572 | |||
| - 214,002 213,570 |
|||
| 427,572 | |||
| 427,572 |
The financial statements were approved by the trustees and signed on their behalf on 19 October 2022 by:
- 1) Signature: ………………………………………………….
Ste Cavanagh (Chairman)
- 2) Signature: ………………………………………………….
Stephen M Howes (Chairman of Trustees)
The notes on pages 9 to 11 form part of these accounts.
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THE BRIGHOUSE AND RASTRICK BAND Notes to the Accounts for the Year ended 31 December 2021
1. Basis of accounting
The accounts have been prepared on a receipts and payments basis.
2. Accounting Policies
General
The financial statements have been prepared in accordance with Accounting and reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities SORP (FRS 102) and the Charities Act 2011. The accounts are prepared on a receipts and payments basis.
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Preparation of the accounts on a going concern basis
The trustees consider there are no material uncertainties about the charity’s ability to continue.
INCOME
Receipts
These are included in the Receipts and Payments account only when they have been physically received.
Investment income
This is included in the accounts when received.
Investment gains and losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are not recognised and are only accounted for when a physical payment has been made.
Grants
Where the charity gives a grant, regardless of whether there are any conditions for its payment being subject to a specific level of service or output to be provided, such grants are recognised in the Receipts and Payments accounts once the grant has been paid.
ASSETS
Tangible fixed assets for use by charity
These are capitalised if they can be used for more than one year. At each year end, any such assets will be valued and written off if they have nil value.
Depreciation is not provided on freehold property or on fixtures and equipment as these do not involve a movement in cash.
Included in land and buildings is freehold property at cost of £213,570 (2020 - £213,570).
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THE BRIGHOUSE AND RASTRICK BAND Notes to the Accounts for the Year ended 31 December 2021 (cont.)
2. Accounting Policies (continued) Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees’ best estimate of market value.
Funds Held
All funds held are unrestricted income funds.
3.
Taxation
The Band is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.
4. Charitable Activities
| haritable Activities | ||
|---|---|---|
| Engagement, Concert & Rehearsal Expenditure Transportation Venue hire Player and non-player expenses Guest/borrowed players Accommodation Retainers Goods purchased Subscriptions Instrument hire and repairs Guest artists (Bands etc.) Contest fees & tickets Advertising, printing & stationery Professional tuition Music Net purchase of instruments Purchase of uniforms Purchase of CD’s & memorabilia Streaming & recording Recording equipment |
2021 2021 2021 Unrestricted Restricted Total £ £ £ 398 4,294 4,692 2,965 10,559 13,524 31,094 10,735 41,829 1,598 - 1,598 12,431 - 12,431 8,327 7,890 16,217 - - - 98 - 98 250 - 250 - - - 901 - 901 1,666 2,458 4,124 59,728 35,936 95,664 8,988 8,900 17,888 91 653 744 4,776 - 4,776 157 1,372 1,529 - - - 660 5,400 6,060 - - - 74,400 52,261 126,661 |
2020 £ 2,910 7,105 15,570 1,603 94 11,665 - 98 726 6,886 - 3,181 |
| 49,838 8,000 398 4,976 261 - - 3,916 |
||
| 67,389 |
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THE BRIGHOUSE AND RASTRICK BAND Notes to the Accounts for the Year ended 31 December 2021 (cont.)
5. Investments
| 5.Investments | ||
|---|---|---|
| Market value brought forward Realised gain/(loss) Unrealised (losses) Market value carried forward 6. Summary of Funds Arts Council Grant funding (Restricted) Balance brought forward Receipts and Payments account General Purposes Fund (Unrestricted) Balance brought forward Receipts and Payments account (Decrease) in market value of investments Designated Fund (Unrestricted) Balance brought forward Fixtures & Equipment written off Total Funds |
2021 £ 175,834 - (157) 175,677 2021 £ - (8,580) (8,580) 214,002 19,991 (157) 233,836 213,570 - 213,570 438,826 |
2020 £ 175,837 423 (426) 175,834 2020 £ - - |
| - | ||
| 214,177 (172) (3) |
||
| 214,002 | ||
| 213,570 - |
||
| 213,570 | ||
| 427,572 |
The shortfall in the Arts Council Grant funding was received after the year end.
7. Related Party Transactions
No Trustees nor any persons connected with them have received remuneration (2020 - nil).
1 trustee (2020 – none) has been reimbursed expenses for activities related to their work as a trustee totalling £201. 8 trustees have been reimbursed expenses related to their playing activities in the band totalling £15,765 (2020 - £7,053 (8 trustees)) and 1 trustee received a retainer amounting to £1,920 (2020 - £1,720 (1 trustee)).
8. Staff Costs and Emoluments
There were no employees with emoluments in the year (2020 - nil).
9.
Cost of Independent Examination
Preparation of accounts and associated costs (including work relating to the Arts Council Grant funding) were £2,825 (2020 - £1,600).
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