Charity registration number.. 900838 THE ST DENNIS BAND TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Zamu Health & Wellbeing Innov Clr Treliske Tturo Comwall TR13FF The St Dennis Band Contents Page Trustees, Report Independent Examlner's Report statement of Financial Activities stalernenl of Financial Pos11ion Note5 lo the Finanei81 Slalements 6-9 The folloMAng pages do not fonll part of the slalutory accounts.. Detailed Slalement of Finandal Adivities 1￿11 The St Dennis Band Trustees, Report For The Year Ended 31 December 2024 The tnjstees present their report and the financAal statements for the year ended 31 December 2024. Objectives and ActivStles AIFlls and Objectlves The objects of the ch8rity are primarily lo advance publlc education in brass band music, In particular by encouraging music training and the giving must￿1 programmes in public. Publlc Banèllt The charity has undertaken a variety ofworkshops, training course5. and demonslralions. The charty has given muslcal performances at a variety of events lo promote Brass band musi The trustees confirm that they h3ve complied urilh the requiTemenls of Section 17 of the Charities Act 2a111o have due regard to the Charity Commlssion's gutdance on public benefit. Reference and Admlnlstratlve Detalls TrustOOS Mr Philip Imllcock Mr Peter Bazeley Mr Colin Whilford Charlty Number 900638 Principal Addréss Sl Dennis Band Clubhouse, Hendra Road. Sl. Dennis ST. AUSTELL Comwall PL26 8EQ Independènt Examlner Sarnanlha Perkin Arr (Fellow) Zamu Health & Wellbeing Innov Clr Treliske Truro Cornwall TR13FF Page 1 The St Dennis Band Trustees. Report {¢ontinued) For The Year Ended 31 December 2024 The trustees. ￿p rt was approved by the board of trustees and signed on its behalf by.. 0 /4 i342 12th February 2026 Page 2 The St Dennis Band Independent Examiner's Report to the Trustees of The St Dennis Band For The Year Ended 31 December 2024 I report lo Ihe tnjslees on my examination of the accounts of The Sl Dennis Band (the Trust) for the year ended 31 December 2024. Responslbllltlas and Basls of Report As the charity trustees of the Trust you are responsible for the preparation of the accounts in awrdance wlh the requirements of the Charilles Acl 2011 1"the Act"). I report in respect of my examination of Ihe Trusts accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed Ihe applicable Directions given by the Charity Commission under section 14515llbl of the Act. Indo￿nd￿nt Examlnefs Statemant I have completed my examination. I confimi that no material matters have come to my attentlon In connection with the examination givlng me Cause lo believe that in any material respect.. 1. acciHJnling records were not kept in respect of the Trust as required by section 130 of the Act., or 2 the accounls do not 3ccord with those records,. or the accounts do not comply with the applicable requlrements conceming the form and contents of accounts sel out in the Charities (Accounts and Reportsl Regulalioris 2008 other than any requirement that the accounts give a'true and fair view whlch Is not a matter considered as part of an independent examination. I have no concems and have come across no other mallers in conneclion wlh the examination to whlch allenlion should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Samantha Perkln Arr (Fellow) 12th February 2026 Health & Wellbeing Innov Ctr Treliske Truro Comwall TR1 3FF Page 3 The St Dennis Band Statement of Financial Activities For The Year Ended 31 December 2024 2024 2023 Unrestrlcted Unrestrlcted funds funds Notes INCOME AND ENDOWMENTS FROM: OonatlDns and legacies Chadlable activities.. 4,850 20,154 Engagements Senior Band 200 150 15,200 1,887 5,659 2,595 9,681 14,351 1.705 6,018 2,520 8,562 Youth Band Conlesl 100 dub Social ArKJ Bar 38.206 55,326 EXPENDITURE ON: Raising funds Charitable aclivilies.. Engagements Senior Band YoLrth Band Conlesl 100dub 19,264) {15.3281 1292) 18,400) {1.7901 (15,7031 16501 (9.4181 14191 (7,7801 (1,5451 110,5621 (8701 18,3971 So¢ial ArKJ Bar 145,5271 144,9011 NET IEXPENDITUREIIINCOIAE 17,3211 10,425 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS.. Total funds brought forward 17,321) 9.308 123.846 114.537 TOTAL FUNDS CARRIED FORWARD 10 116,525 123,845 The notes on pages 6 10 9 fomi part of these finanaal slalemenls. Page 4 The St Dennis Band Statement of Flnancial Position As At 31 December 2024 2024 2023 Unrestrlcted Restrlcted Total funds Total funds funds funds Notes FIXED ASSETS Tangible Assets 90.265 90,265 83.2g4 90,265 90,265 83,294 CURRENT ASSETS Cash at bank and in hand 29,053 2g.053 42,328 29,053 29.053 42,328 Cradltors: Amounts Falllng Due WTrth5n On• Yèar (2,793) 12,7931 {1,7771 NET CURRENT ASSETS {LIABILITIESI 26,260 26,260 40,551 TOTAL ASSETS LESS CURRENT LIABILITIES 116.525 116,525 123,845 NET ASSETS 116,525 116.525 123,845 FUNDS OF THE CHARITY Unrestricted FurKJs 116,525 123,845 TOTAL FUNDS 10 116,525 123,845 On behalf of the board 12th February 20 The notes on pagas 6 10 9 fomi part of these financial slalements. Page 5 The St Dennis Band Notes to the Financial Statements For The Year Ended 31 December 2024 1. Genèral Informatlon The Sl Dennis Band is a charitable Incoiporaled organisalion registered with the Charity Commission, registered tharty number 900638. The principal address is Sl Dennis Band Clubhouse.. Hendra Road, Sl. Dennls , ST. AUSTELL, Comwall. PL26 8EQ. 2. Accountlng Poll¢lès 2.1. Ba51s of Preparation of Flnanclal Stat&m&nts The financial statements have been prepared in accordan￿ wlh the Charllies SORP IFRS 1 021 "Accounllng and Reporting by Charities.. Statement of Recommended Practice applicable lo ¢harilies preparing their accounts in accordan￿ with the Financial Reporting Slandard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191" Finandal Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the ChaTilies Act 2011. The charity Is a Public 8enefil Entity as defined by FRS 102. 2.2. Incomlng R050UTces Income and endowments l income is recognised once the cha¥ily ha5 entillemenl to the income, il is probable that the income wll be re￿ived. and the amount oflhe income receivable can be measured rellaw. Donations and legaaes Donalion5 are recognised when the charity h88 been notified in writing of both the amount and settlement dale. In the event that a donation Is subject to condilions that require 8 level of perfomiance by the charity before the charity is enlilled lo the funds, the income is deferred and not recognised until either those conditions are fully mel, or the fuifilmenl of those conditions Is wholty within the control of the charity and it is probable that these condillons will be fulfilled in the reportlng period. Grants receivable Grants are recognised when the charfty has an entitlement to the fund5 and any conditions linked to Ihts grants have been mel. W)ere performance conditions are 311ached lo the grant and are yel lo be mel, Ihe income is recognised 85 8 liability and included on the balan￿ sheet as deferred income lo be released. 2.3. ResoLFrces Expènded Charitable a¢tivitte8 Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and Se￿￿3 for its beneficiaries. It includes both costs that can be allocated directly lo such activities and those costs of an indirect nature ne￿ssary lo support them. Govemance costs & Management Costs These include the costs allributable lo the charity's compliance ￿th conslitulional and slalulory requirements. including audit, strategic management and tiustees, meetings and reimbursed expenses. For the purposes of darity. we have included in here the costs of the office and a550c4aled costs. Trade debtors Trade debtors are amounts due from cuslomers for merchandise sold or seNices performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured al amortised cost using the effective interest method, less provision for impaimenl. A provision for the impairment oy trade debtors is established when there is objective evidence that the charity will not be able lo collect all amounts due a¢cording lo the original terms of Ihe receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments thal are readlly convertible lo a known amount of cash and are subject lo an insignfficanl risk of change in value. Trade creditors Trade creditors are obligalions lo pay for goods or servi￿S that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if Ihe charity does not have an uncondrtional right, al the end of the reporting period, to defer selllemenl of the creditor for al least hvelve months after the reporting dale. If there is an unconditional right to defer setllemenl for al le381 twelve months after the reporting date. they are presented as non-currenl liabilities. Trade creditors are recognised Initially at the transaction pri￿ and Subsequent￿ measured al amortised cost uslng the effective interest method. 2.4. Tanglblè Flxèd Assets and D&pr•clatlon Tangible fixed assets are measured al cost less ac£umulaled deprecialion and any accumulated impairment losses. Depreaation Is prowded al iales calculated to write off the cost ol the fixed assets. less Iheir eslimaled residual value, over their expected useful lives on Ihe follwng bases: Freehold Plant & Ma¢hlnery Fixtures & Fittings 100A Straight Line 10% Slraighl Line Page 6 The St Dennis Band Notes to the Financial Statements (continued) For The Year Ended 31 December 2024 2.5. Cash and Cash Equivalents Cash and cash equivalents are basic financial assets and indude cash in hand and deposits held al call wlh banks, other short-lemi highty liquid investments that mature in no more than three months from the dale of acquisilion and are readily corwertible to a know amount of cash with insignthcant risk of change in value, and bank overdrafts. 3. Incomè from Donations and Legaclas 2024 2023 Unr&strlcted Unrastrlctad funds fund3 Donations and gifts Member SLsbscriptions and sponsorships Gran15 2,650 339 17,315 2.500 2,200 4,850 20.154 4. Nat In¢omellExpendltur81 The net (eXpend￿￿re1fincOme is slated after chargingJ{credllingl'. 2024 2023 Depieciabon of tangible fixed 8ssets- owned 5.550 1Q,836 5. Analysls of Expenditure 2024 Actlvltles undertaken directly Support costs Isee note 6} Total Raising funds Engagements Senior Band Youth Band Conlesl 1,972 292 7,292 9,264 292 8,400 1,790 15,703 660 9,418 8,400 1,790 15,703 660 100 club Soclal And Bar 9.418 38.235 7,292 45,527 2023 Activltles undertakèn dlroctly Support costs (see note 61 Total Raising funds Engagements Senioi Band Youth Band 2,715 419 12,613 15,328 419 7,780 1,545 ..CONTINUED 7,780 1,545 Page 7 The St Dennis Band Notes to the Ftnancial Statements (continued} For The Year Ended 31 December 2024 Cor)lest 100 club 10,562 870 10,562 870 Social And Bar 8,397 8,397 32,288 12,613 44,901 6. Support Costs 2024 Raising funds Premises expenses General administrallon Depieciation 714 1,028 5,550 7,292 2023 Ralslng funds Premises expenses General adminsstfation DeprecAalion 704 1,073 10,836 12,613 7. Avernge Number of Employees Average number of employees during the year was.. NIL12023.' NIL) 8. Tanglble Assets Land & Property Freehold Plant & Machlnery F5xturès & Fittings Total Cost As at 1 Janu8ry 2024 Additions 72,204 2,916 87,457 1,000 20,906 8,605 180,567 12,521 A8 al 31 December 2024 75,120 88,457 29,511 193,088 Depra¢lallon As al 1 January 2024 Provided dufing the period 84,858 2,599 12,415 2,951 97,273 5,55Q As 81 31 December 2024 87,457 15,366 102,823 Net Book Value As al 31 December 2024 75,120 1,000 14,145 go,265 As al 1 Jar￿ary 2024 72,204 2,599 8,491 83.294 Page 8 The St Dennis Band Notes to the Financial Statements (continued) For The Year Ended 31 December 2024 9. CradFtors= Amounts Falling Duè Within One Year 2024 2023 Trade eJedilors Accruals and deferred income 1.855 938 1,776 2,793 1,777 10. Movement In Fund8 Asat31 December 2024 Asat1 January 2024 Income Expèndlture Unreslrlcted funds General.. Geneial unrestricted fund 123.846 38,206 145,52n 116,525 Total funts5 123,846 38,206 145.5271 116.525 Asat31 December 2023 Asat1 January 2023 In¢ome Expéndlturo Transfers Unrestrl¢ted funds General., General unreslricled fund 114,537 55,326 <44,9011 123,845 Total funds 114,537 55,326 144,901) 11,1171 123,845 11. Transactlons wJlh Trustees During the year the expense5 reimbursed lo the trustee8 or paid direct￿ lo third partles weTe as follows.. 2024 2023 12. Related Party Dlsclosuras Page 9 The St Dennis Band Detailed Statement of Financial Activities For The Year Ended 31 December 2024 2024 2023 Total fund5 Totsl funds INCOME AND ENDOWMENTS FROM: Donatlons and legacles Donattons and gifts Sponsorships Grants 2,650 339 17,315 2,500 2.200 4.850 20,154 Charltablè Actlvltl•s'. Engaggmants Income from charttable activsties 200 150 200 150 Sgnlor Band Income from charitable aCti￿tIeS 6.973 7.378 7,500 7,700 coachi￿ fees 14,351 15,200 Youth Band Income from charitable activities Coaching fees 400 250 1.305 1,637 1,705 1,887 Contest Community sewlces Even15 5,388 630 4,209 1,450 6,018 5,659 100 ¢lub Income from ¢harilable 8ctbJitie5 2,520 2,595 2,520 2,595 Soclal And Bar Comrnunity ServI￿S 8,562 9,681 8,562 9,681 38.206 55,326 EXPENDITURE ON: Ral$lny funds Protective dolhing Repairs, renewals and maintenance Support and admini81ralion costs Royalties and li￿nce fees payable Subsuiplions Premises insuranc 15661 14051 13451 16251 17741 (7041 1888} 1185) 110,836} 15241 11761 15TII 16951 17141 18881 11401 15.5501 Accountancy fee5 Sundry expenses Oeprecialion 19,264} 115,3281 ..CONTINUED Page 10 The St Dennis Band Detailed Statement of Financial Activities (contSnued) For The Year Ended 31 December 2024 Charltabla Actlvlll8s: Engagements Cost of raising funds type A {2921 (4191 12921 (4191 Sanlor Band Subcontraclor cos18 18,4001 17,7801 18,4001 17,7801 Youth Band Subconlrador costs (1.790) 11,545) 11.790) 11,545) Contest Purchases (14.8151 18881 {9,5571 {1,0051 Subconlractor costs {15.7031 (10.5621 100 club Other trading actlvllies (6601 {8701 (6601 (8701 Soclal And Bar Purchases 19,4181 18,3971 Ig,4181 18,3971 145,52n 144,901) NET {EXPENDITURElItNCOME 17,3211 10,425 Pa9e 11