## **Annual Report of the Trustees and**
**Financial Statements for the Year Ended 31 December 2022**
## **for**
**THE BRIGHOUSE AND RASTRICK BAND**
## **THE BRIGHOUSE AND RASTRICK BAND**
## **Contents of the Financial Statements for the Year ended 31 December 2022**
||Page|
|---|---|
|Administrative Details|1|
|Trustees’ Annual Report|3|
|Report of the Independent Examiner|8|
|Receipts and Payments|9|
|Statement of Assets and Liabilities|10|
|Notes to the Accounts|11|
## **THE BRIGHOUSE AND RASTRICK BAND Year ended 31 December 2022 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 Samuel Gibson Diane Hird Stephen M Howes Andy Moore Natalie Morrison Gordon Ratcliffe Chris Robertson **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) David Fish KC David Howe Peter Hamlett David Wilby
Page 1
## **THE BRIGHOUSE AND RASTRICK BAND Year ended 31 December 2022 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
Page 2
## **THE BRIGHOUSE AND RASTRICK BAND**
## **Trustees’ Annual Report for the Year ended 31 December 2022**
The trustees are pleased to present their annual trustees’ report together with the financial statements of the charity for the year ended 31 December 2022.
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 2022. Unless otherwise indicated, they were trustees on the date that this report was approved.
|Ste Cavanagh||Dave Hebb|(resigned 19.03.22)|
|---|---|---|---|
|Stephen Lomas||Diane Hird||
|William Evans||Stephen M Howes||
|Ian Broadbent||Andy Moore||
|Sheridan Fryer||Natalie Morrison||
|Samuel Gibson|(appointed 19.10.22)|Gordon Ratcliffe||
|Martin Gill||Chris Robertson|(appointed 07.10.22)|
|Peter Hamlett||Andrew Wilkinson||
## **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 139 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.
Page 3
## **THE BRIGHOUSE AND RASTRICK BAND**
## **Trustees’ Annual Report for the Year ended 31 December 2022 (cont)**
## **Review of Activities and Achievements**
In 2022, the Brighouse and Rastrick Band resumed their usual activities after a challenging period. January marked a significant moment with the return of our esteemed leader, Prof. David King, who led the band at the RNCM Festival of Brass for the first time. This endeavour was not only a remarkable musical achievement but also a resounding critical success with the audience's acclaim, media recognition, and positive feedback on various brass band streaming platforms.
Furthermore, in the same month, the British Open Contest experienced another postponement, moving it back to its customary slot in September. The decision was influenced by lingering concerns surrounding the impact of Covid-19 on large-scale events.
March saw the return of the Yorkshire Regional Championships and following a disappointing draw our performance of ‘Contest Music’ did not draw from the adjudicators the result we had probably hoped for. Musically though, it continued a high point for the band in both musical performance and work with David King that we all felt had much to keep building on.
The band kicked off its 2022 concert season with a remarkable massed band event, featuring our closest neighbours, The Black Dyke Band. Throughout the year, the band delivered a total of 22 concerts, each with its unique highlights, welcoming the National Champions Foden’s for the October edition of the traditional massed bands series. The number of engagements for the band was lower than usual due to the ongoing effects from the pandemic. However, towards the end of 2022, this number increased towards pre-pandemic levels, culminating in the usual busy Christmas season.
Among these performances, a standout moment was a brief tour to Armagh for the North of Ireland’s Band Association's Gala Concert. Additionally, the band had the privilege of providing a live musical accompaniment for the world premiere of a 4-movement silent film soundtrack composed by the renowned Neil Brand. This exceptional project was commissioned by the Yorkshire Silent Film Festival and proved to be a musical highlight. The film, titled 'Echoes of the North: A Trip Back in Time,' delved into the history of the North of England, exclusively using archive footage captured before the advent of sound. Neil Brand's newly composed score was brought to life by the world-famous Brighouse and Rastrick Brass Band during the live performance, creating an unforgettable and captivating experience for the audience.
May of 2022 saw the band take on two CD recording projects. Russell Gray lead the band in a second solo recording with euphonium virtuoso Steven Mead. Ian McElligott would be new to the band and would plan, arrange and record a new Christmas CD in the glorious sun of summer. These tracks were released in December, along with videos as B&R’s “12 Days of Christmas”. These have received over 14,000 views to date.
In 2022, Brighouse and Rastrick Band continued its efforts to expand its online presence, particularly on its YouTube channel, where it actively shared videos and concert advertisements. As of the latest update, the band's YouTube channel has garnered an impressive 961 subscribers. Additionally, the band maintained a strong presence on Facebook, boasting a substantial 16,000 dedicated followers. These digital platforms have proven to be valuable tools for engaging with fans and spreading the word about the band's performances and activities.
The conclusion of 2022 marked a remarkable highlight in the contest season for the band. For the first time in 44 years, which felt like an eternity, Brighouse and Rastrick Band triumphantly secured the British Open Title. Under the masterful direction of Prof. David King, the band delivered a spellbinding rendition of Edward Gregson's 'The World Rejoicing.’ This monumental achievement was a historic and unforgettable day for all those who were part of this extraordinary journey.
Page 4
## **THE BRIGHOUSE AND RASTRICK BAND Trustees’ Annual Report for the Year ended 31 December 2022 (cont)**
## **Review of Activities and Achievements (cont)**
In November, the band celebrated victory again by clinching the Brass in Concert title for the third time, marking their first win since the back-to-back victories of 2006 and 2007. This outstanding achievement was made possible through the exceptional musical arrangements crafted by Ian McElligott, coupled with the direction Russell Gray. Not only did the band secure the first-place overall finish, but they also earned accolades for the best programme content, best new arrangement and best basses.
The year 2022 welcomed some valuable additions to the band. Alicia Davis took her place on repiano cornet, James Brooks joined on Bb Bass, Mick Morris rejoined the band on solo baritone, Nick Hamlett became part of the front row cornets, and Sam Milton added to the percussion team. The band took pride in the consistent dedication of its team and remained committed to supporting and retaining all its members.
Acknowledgments go out to the indispensable support provided by individuals such as our diligent Librarian, Sheridan, our dedicated Merchandise salesperson, Martin, and the entire backroom staff and concert team. Their contributions play a pivotal role in making everything the band does a resounding success, highlighting the family-like bond within the organisation.
In 2022, the band welcomed Ian McElligott as its resident conductor, a move that injected a remarkable level of professionalism, leadership, and innovative musical arrangements into the Brighouse and Rastrick concert platform.
## **Going forward.**
The brass band community continues to face challenges as it moves forward, and there's a growing need for greater transparency regarding live performances, streaming, and their overall impact. It is imperative to critically assess and better understand the true impact of these aspects, especially in the context of major contests like the British Open and others.
In the spirit of unity, there's an emerging need to establish a collective "voice" among brass bands to address more significant issues affecting the entire community. Brighouse and Rastrick Band is enthusiastic about contributing to initiatives that support brass banding across all levels.
One proactive step would be to explore the possibility of independently streaming concerts or using platforms like YouTube to expand the band's support base and subscriber count.
Continuing to develop and execute a strategic plan is vital. Not only does this enable the band to operate profitably, but it also facilitates the exploration of new ideas and avenues for growth. It will be key to further develop the band’s online presence to continue to expand our audience and reach.
Considering the challenging financial times, it's crucial to examine ways to potentially reduce the number of concerts while also enhancing financial support for players, particularly regarding travelling expenses. Ensuring that all players, who are integral to the band's success, feel valued and supported is paramount.
Acknowledgments are due to the dedicated musical team, including Prof. David King and Ian McElligott, for their unwavering commitment and hard work. There's a need to formulate strategies for the band's overall success, encompassing musical achievements, recording ventures, and continued excellence in contests.
Within the committee, exploring specific roles for members can help enhance focus and clarify each individual's contribution.
Lastly, there needs to be an opportunity to grow the band's catalogue of recordings while maintaining a strong presence on the concert platform, ensuring the highest level of artistic and musical expression.
Page 5
## **THE BRIGHOUSE AND RASTRICK BAND Trustees’ Annual Report for the Year ended 31 December 2022 (cont)**
## **Financial review, investment policy and reserves**
2022 was the first full year of activity for the band after the COVID-19 pandemic, and the financial performance of the band during this period of increased activity is a promising base for future years.
The Arts Council COVID Grant completed in this year enabling the band to increase its reserves back to suitable levels to enable suitable planning of engagements, tours and competitions.
As a comparison to the previous 2 financial years is not appropriate due to the impact of COVID-19, a comparison has been performed against 2019 where appropriate; for example fixed costs such as insurance has no bearing based on the band’s activity level.
Although income from concert was down £40,000 (-30%) in comparison to 2019, this is not a genuine concern as the pick-up of engagements was slow at the start of the year with numerous events being postponed or cancelled. It is expected that concert revenues will return to slightly better levels than 2019. The reduction in concert income was offset by an increase in prize money of £3,235 (+30%) and the conclusion of the COVID Grant (£8,580).
Costs were also lower (-14% at £28,718) with VAT now on a near net zero level (+£3) rather than deficit of £3,088 in 2019. Rates for lighting, heating continue to decrease and telephone costs increase by less than inflation. Other major reductions in expenditure was accommodation at £18,143 (-75%) due to 2019 being a European Championships year with the increase in professional tuition being offset by a reduced spend on instrumental equipment.
The band continues to take available opportunities to improve the band facilities, such as extending the usable space in the band room for an additional archive space for the music library at a cost of £7,933 whilst still managing to achieve a healthy level of profit for the year of £24,521, which marks a consistent period of 5 years of profit with the exception of the minor loss of £172 in 2020 due to near complete shutdown for the year due to COVID-19, showing the band continues to manage its finances in a prudent fashion.
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 £448,636. 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 139 years of history satisfies the Trustees that we maintain ‘public benefit’ as defined in the Charities Commissions PB1 publication.
Page 6
## **THE BRIGHOUSE AND RASTRICK BAND**
**Trustees’ Annual Report for the Year ended 31 December 2022 (cont)**
## **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 25 October 2023, by:
Signature: ………………………………………………….
Ste Cavanagh (Chairman)
Page 7
## **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 2022, which are set out on pages 9 to 13.
## **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
25 October 2023
Page 8
## **THE BRIGHOUSE AND RASTRICK BAND Receipts and Payments for the year ended 31 December 2022**
|**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 paid
**Total payments**
**Net receipts/(payments)**
Cash funds brought forward
Cash funds carried forward|**2022**
**2022**
**2022**
**Unrestricted Restricted**
**Total**
£
94,098
-
94,098
8,915
-
8,915
4,685
-
4,685
61,576
-
61,576
13,850
-
13,850
-
-
-
2,963
-
2,963
227
-
227
12,000
8,580
20,580
13,163
-
13,163
4,405
-
4,405
3
-
3
215,885
8,580
224,465
177,738
-
177,738
360
-
360
10,297
-
10,297
2,346
-
2,346
1,466
-
1,466
2,375
-
2,375
(300)
-
(300)
110
-
110
3,551
-
3,551
751
-
751
600
-
600
650
-
650
-
-
-
-
-
-
22,206
-
22,206
199,944
-
199,944
15,941
8,580
24,521
58,159
-8,580
49,579
74,100
-
74,100|**2021**
£
36,743
1,200
1,421
38,254
-
-
2,726
169
61,690
9,801
-
1,585|
|---|---|---|
|||153,589|
|||126,661
338
1,673
2,156
1,051
2,825
850
58
3,370
476
-
-
2,720
-|
|||15,517|
|||142,178|
|||11,411
38,168|
|||49,579|
The 2021 figures relate to both restricted and unrestricted funds.
The notes on pages 11 to 13 form part of these accounts.
Page 9
## **THE BRIGHOUSE AND RASTRICK BAND Statement of Assets and Liabilities as at 31 December 2022**
|**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
**6**
**Unrestricted funds:**
General purposes fund
**6**
Designated funds (Bandroom, fixtures
& equipment)
**6**|**2022**
£
£
6,618
1,035
57,032
9,115
300
74,100
160,966
213,570
-
213,570
448,636
-
235,066
213,570
448,636
448,636|**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|**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|
|---|---|---|---|
||||49,579
175,677
213,570|
||235,066
213,570|||
||||438,826|
||||(8,580)
233,836
213,570|
||||447,406|
|||||
||||438,826|
The financial statements were approved by the trustees and signed on their behalf on 25 October 2023 by:
- 1) Signature: ………………………………………………….
Ste Cavanagh (Chairman)
- 2) Signature: ………………………………………………….
Stephen M Howes (Chairman of Trustees)
The notes on pages 11 to 13 form part of these accounts.
Page 10
## **THE BRIGHOUSE AND RASTRICK BAND Notes to the Accounts for the Year ended 31 December 2022**
## 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 (2021 - £213,570).
Page 11
## **THE BRIGHOUSE AND RASTRICK BAND Notes to the Accounts for the Year ended 31 December 2022 (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
Promoter commission
Advertising, printing & stationery
Professional tuition
Music
Net purchase of instruments
Purchase of uniforms
Purchase of CD’s & memorabilia
Streaming & recording
Recording equipment|**2022**
**2022**
**2022**
**Unrestricted Restricted**
**Total**
£
£
£
12,606
-
12,606
10,940
-
10,940
65,824
-
65,824
4,929
-
4,929
5,866
-
5,866
19,811
-
19,811
-
-
-
401
-
401
115
-
115
10,575
-
10,575
304
-
304
589
-
589
7,771
-
7,771
139,731
-
139,731
29,236
-
29,236
1,761
-
1,761
4,882
-
4,882
828
-
828
600
-
600
700
-
700
-
-
-
177,738
-
177,738|**2021**
£
4,692
13,524
41,829
1,598
12,431
16,217
-
98
250
-
901
-
4,124|
|||95,664
17,888
744
4,776
1,529
-
6,060
-|
|||126,661|
Page 12
## **THE BRIGHOUSE AND RASTRICK BAND Notes to the Accounts for the Year ended 31 December 2022 (cont.)**
## 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
**Total Funds**|**2022**
£
175,677
1,839
(16,550)
160,966
**2022**
£
(8,580)
8,580
-
233,836
15,941
(14,711)
235,066
213,570
213,570
**448,636**|**2021**
£
175,834
-
(157)
175,677
**2021**
£
-
(8,580)|
|---|---|---|
|||(8,580)|
|||214,002
19,991
(157)|
|||233,836|
|||213,570|
|||213,570|
|||**438,826**|
## 7. **Related Party Transactions**
No Trustees nor any persons connected with them have received remuneration (2021 - nil).
No trustees (2021 – 1) have been reimbursed expenses for activities related to their work as a trustee (2021 - £201). 8 trustees have been reimbursed expenses related to their playing activities in the band totalling £24,806 (2021 - £15,765 (8 trustees)) and 2 trustees received retainers amounting to £6,000 (2021 - £1,920 (1 trustee)).
## 8. **Staff Costs and Emoluments**
There were no employees with emoluments in the year (2021 - nil).
## 9.
## **Cost of Independent Examination**
Preparation of accounts and associated costs (including work relating to the Arts Council Grant funding in 2021) were £2,375 (2021 - £2,825).
Page 13