Date..
Independent examiner's ￿POr( to the Trnjtees of Strabane
Bras5 Bwid
I hereby report on the financial statements of Strabane
Brass Band for the year ended 31 March 2025, which
comprise the Income & Expenditure account, the
Balance Sheet and the related notes.
Respective responsibilities of officers and mem bers
of the committee
As explained more fully in the 'Stalement of Trustees,
responsibilities, (as set out on page 2), the trustees are
responsible for the Preparation of the financial
statements in accordance with the Charities Act
(Northern Ireland) 2008.
The committee consider than an audit is not iequired
for this year end and have clected to have its accounts
check by an independent examiner.
It is my responsibility to..
examine the accounts under Section 65 of the
Charities Act (Northern Ireland) 2008.
follow the procedures laid down in the general
directions given by the Charity Commission for
Northern Ireland undei Section 65(9Kb) of the
Charities Act (Northern Ireland) 2008. and
state whether particular mattels have come to my
attention.
Basis of independent examiner's report
My examination includes a review of the accounting
records kept by the Band and a comparison of the
accounts presented with those records. It also includes
nsideration of any unusual items or disclosuies in
the accounts, and the seeking of explanations from
you as a Trustees concerning any such matters. The
procedures undertaken do not provide all the evidence
that would be required in an audiL and consequently, I
do not express an audit opinion on the accounts.
Independent exrdminer's statement

In connection with my examination, I have reasonable
cause to believe that:
l ) in all material respects the requirements: to keep
accounting records and prepare accounts have
been met" and
2) there are no material matters to which. in my
opinion, attention should be drawn to in order to
enable a proper understanding of the accounts to
be reached.
Michael Hann
Chartered Accountant - ACA Ireland
.. Olncome and expendIlu￿ a¢¢ount for the year ended 31
March 2025
2025 2024
Note £
3.985 4.350
935
Continulng operations
Mem1￿ syb*nplions
Memkn subs¢n￿o￿ - BrassM'o
Coilectionthinauot
Funthaism8
Perforn)an¢e fees
4mO 4,760
5A91 4.146
- All State Cykn Grani
- G￿1 Relatio
- Clear Projeci Small Grants
- tkN'¢lopin8 H¢althy
- Help for SHthll Groups
C ts] Brant telease
Jncothe
Project exFnth'ture
- Cro55 Community
- Clear Proj¢¢t Small Grants
Music cosLs
1.000 2.(KK)
539
33WI 20.795
1.600 1,308
2JOO 756
4.670 3,595
531 694
3,010
694 165
1.307
4W I.1(
. Musical [￿lOr
- M￿2¢
. Uniforni
- Coo*rt fe¢s & travel
- Ex•m Fet5 (trt)
382 422
IM3 1.431
820
i%• fis(J

2•JJ 15.871
Ij￿24 924
fvIIV(l•••)
Bal•nce sheel M *t 31 ma￿ 20LS
&xe 2•25 2024
LqJ74 25.
Xi•• 20,(
610
46h73 46.218
L45b •1 Ixnk
24,111 11,442
C•rre•i UAblllile•
r4el ¢¥rrr•l a••tl•
70.788 57.M)O
63.743 Xi, I I I
R¢•tTh¢J
AllA￿l
50,111 45.187
EX￿ of uM>)mc exF¢Thhtsv¢ 13S32 4.924
empl•yed
63,743 ￿.1 I I
hLLy C
Date: 031
DN••M t• the fiu•eid Stste•￿ts f•r Ihe ytar ended 31 Marth
2025

A summary of the key accounting policies. which have
been consistently appl led, have been set out below.
Basis of accounting
The financial statements are prepared in accordance
Ivith the historical cost convention.
Income
Income represents members subscriptions, donations,
cash received. fundraising and grant income
Tangible fixed assets
The cost of tangible fixed assets is their purchase cost.
together with any incidental costs of acquisition.
Depreciation is calculated so as to write off the cost.
or valuation. of tangible fixed assets. less their
estimated residual values, over the expected useful
economic lives of the assets concerned. The principal
annual rates and basis used are as follows:
Musical instruments
balance
Other
15 years reducing
10 years reducing balance
Music is not depreciated.
Grants
Grants that relate to specific capital expenditure are
tr¢at¢d as d¢ferred income, which is then credited to
the inrA)me and expenditure account over the useful
life.
Revenue grants are credited to the income and
expenditure account as the related expenditure is
incurred.
Oth¢r flic41

At l A￿1 2024
Addilions
At 31 Marth 20LS
148,509
470
148,979
20.(KX) 5.240
550
20,IMMI 5,790
J73,749
1,020
174,769
Ai l Apnl 2024
Cha e fc)i i'eaT
At 31 M*rch 2015
122.wl
504
4.630
61
127,531
565
123,405
4,691
1211,096
Nc¢ Ibook *mount
At 31 Mareh 2025
Ai 31 March 2024
20.1￿0 1.099
20.IAX) 610
46,673
46,218
25.60¥
4 IkferTrd Ineon
At l April 2024
A&h'tsons
Credited to income and c
A¢ 31 Mareh 2025
7¥9
ndilure accounl 1504
7,045
Deferred income relates to capital grant income
received in 2021 for £IO.000 from Arts Council in
relation to purchase of musical instruments. In line
with the musical instruments accounting policy this is
released to the income and expenditure account over
15 years under the reducing balance method