PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & REGISTERED AUDITORS Registered Charity Number NIC 101522 CHURCHILL SILVER BAND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered 10 carry out audit work and regulated lor a range ol Inveslmoni busine85 aciivilies in the United Kingdom by the Institute ol Chartered Accountant5 in Ireland CHURCHILL SILVER BAND CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Page Contents Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9- 11 CHURCHILL SILVER BAND TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present their annual report together with the financial statements of Churchill Silver Band for the year ended 31 December 2024. The Trustees confirn] that the Annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charities governing document and the provisions of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities issued in January 2015. The following Trustees held office during the year and remain in office:_ Mr John Ferguson Mr Edward Rogers Mr NO￿￿￿1 Donaldson Mr Andrew Gordon The registered office of the band is:_ 62 Churchill Road Tullynagowan Denygonnelly Co Femianagh BT93 6BL Independent Examiner:_ Stephanie Stenson FCA Patton Rainey Stenson Llmited Chartered Accountants 6 East Bridge Street Enniskillen LO Femianagh BT74 7BT Structure? governance and management Constitution The Band is registered as a charity and was set up by a constitution on 4 September 2007. The Band is also registered with the Charity Commission for Northern Ireland under number NIC 101522. b. Method of appointment or election of Trustees The management of the Band is the responsibility of the Trustees who are elected and co- opted under the tenns of the constitution. CHURCHILL SILVER BAND TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Objectives and Activities The band's objectives are to advance the education of persons in the Churchill and surrounding areas in the skills. art and science of music perfomied by traditional brass bands. During the year these objectives were achieved by holding band practices, arranging for instruction and tuition of members in the playing of their instruments. In addition, concerts and perfomiances were given by the band to infomi the wider public in order that they could obtain a better understanding and appreciation of traditional brass band music. During the year, tuitton of young members of the surrounding community was undertaken with the aim to enhance their musical perforn]ance with the possibility of admission to band membership. Financial review ChurchAII Silver Band is a registered charity that promotes traditional silver band music in the Churchill area. Receipts are obtained from performances, hall rental and grants and amounted to £9,058 during the year. Expenditure related to the nornial running costs of a band and mounted to £6,774 resulting in a surplus of Receipts over Expenditure of £2,284 for the year. Reserves policy It is the policy of the Charity that reserves, that have not been designated for a specific purpose should be maintained at a level equivalent to 12 months expenditure. The Charity considers that reserves at this level will ensure that. in the event of a significant drop in funding, they will be able to continue some activities however this would be on a reduced scale. Plans for the future Future developments The charity intends to continue the work it perfornis in promoting traditional silver band music for the benefit of the public. Trustees, responsibilities statement The Trustees are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charities legislation requires the Trustees to prepare financial statements for each financial year. Under Charities legislation the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incorning resources and application of resources, including the receipts and payments, of the charity for that year. In preparing these financial statements, the Trustees are required to:_ CHURCHILL SILVER BAND TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 select suitable accounting policies and then apply them consistently" observe the methods and principles in the Charities SORP. make judgments and accounting estimates that are reasonable and prudent. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose wtth reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities legislation. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the Trustees on 29 October 2025. And signed on their behalf by: Mr Edward Rogers - Trustee PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS S FtEGISTERED AUDITORS CHURCHILL SILVER BAND INDEPENDENT EXAMtNER'S REPORT TO THE CHARITY TRUSTEES OF CHURCHILL SILVER BAND FOR THE YEAR ENDED 31 DEI CEMBER 2024 I report on the accounts of the Trust for the year ended 31 December 2024, which are set out on pages 7 to 11. Respective Responsibilities of Charity Trustees and Examiner As the Charity's Trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. Having satisfied myself that the charity is not sllbject to audit under Ch￿itIeS Legislation and is eligible for Independent Examination. It is my responsibility to: examine the accounts urAder Section 65 of the Charities Act follow the procedures laid down in the general directions given by the Charity Con]mission for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attention Basis of Independent Examiner's Report I have examined your Charity AccourAts as required under Section 65 of the Charities Act and my examination was catTied out in accordance with the general directions given by the Charity Commission for Norihern Irpland under Section 65(9)(b) of the Charities Aci. My examination included a review of the accounting records kept by the Charity and a comparison of the accounts presented with thoJe records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Charity Trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with Section 63 of the Charities Act. 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply with the accounting requirements of the Charities Act. 4. That there is fi￿er infonnation needed for a proper understanding of the accounts to be reached. CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Regisiered to eaTry out audit work and regulated lor a rang8 01 invesltnenl business activities in the United Kingdotn by Ihe Inslitule of Chartered Accounianls in Ireland PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS 8 FtEGISTERED AUDITORS cItURCHILL SILVER BAND INDEPENDENT EXAMINLR'S REPORT TO THE CHARITY TRUSTEES OF CHURCHILL SILVER BAND FOR THE YEAR ENDED 31 DECEMBER 2024 Independent Examlner's Report I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and. in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Stephanie Stenson FCA PattoD. Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co Fennanagh BT74 7BT Date: 29 October 2025 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered 10 carry oui audit work and regulated for a range of inveslmenl business aclivilie5 in the United Kingdom by the Institute of Chartered Ac¢ounianls in Ireland CHURCHILL SILVER BAND RECEIPTS & PAYMENTS ACCOUNT - STATEMEIYT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31 DECEMBER 2024 Restricted Unrestricted Funds Funds 2024 2024 Total 2024 Total 2023 Income Perforn]ance Fees Subscriptions Rent of Hall Bank Interest received Donation Loan Ulster Scots Grant FODC Grants DAERA Grant 5,803 30 570 101 320 5,803 30 570 101 320 4,421 860 410 57 150 500 450 540 450 540 954 Expenditure Conductor Bank Fees General Expenses & Accountancy Insurance Running Expenses Improvements to Hall Repayment of Loan Donations Tuition New Instruments Uniforni & Instnllnent Repairs 2,040 104 422 674 224 220 2,040 104 422 1,202 236 1,464 2,190 140 401 1.174 479 1,900 500 250 528 12 1.244 200 550 40 66 200 1,000 40 66 450 2,284 1,820 Total Funds brought forward Revaluation Reserve Total Funds carried forward 143,868 142,048 146 152 143 868 CHURCHILL SILVER BAND STATEMENT OF ASSETS AND LIABILITIES for the year ended 31 December 2024 2024 2023 Note Fixed Assets Hall at valuation by Trustees 85,000 85,000 Current Assets Bank Balance Band uniforn]s and Instruments at valuation 11,152 8.868 Net Assets 146 152 43 The financial statements were approved by the Board of Trustees on 29 October 2025 and were signed on its behalf by: Mr Edward Rogers - Trustee CHURCHILL SILVER BAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES Accounting Convention The financial statements have been prepared under the historical cost conventiory and in accordance with the requirements of the Statements of Recommended Practice, Accounting and Reporting by Charities. Income & Expenditure recognition polxey Income and expenditure included within the Receipts and Payments Account have been accounted for on a cash receipts basis. Charitsble expenditure comprises those costs incurred by the charity in the delivery of its activities and services to its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Tangible Fixed Assets Tangible fixed assets are stated at Trustee's valuation. No depreciation has been provided on land and buildings. Band Uniforms and Instruments Band uniforn]s and instrLllnents are stated at Trustees, valuation which is based on replacement cost with an allowance for the wear and tear. Taxation The charity is exempt from corporation tax on its charitable activities Flind Accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fimd is included in the notes to the fEnancial statements. . CHURCHILL SILVER BAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2. TANGIBLE FIXED ASSETS Land & Buildings Totals 31.12.24 31.12.23 Trustee's Valuation at 31 December 2024 Trustees, Valuation at 31 December 2023 Land and Buildings are recorded at Trustees, ValuatLOn. 3. BAND UNIFORMS AND INSTRUMENTS 31.1?.24 31.12.23 Band Uniforn]s and Instruments 50 These are recorded at Trustee's valuation. 10 CHURCHILL SILVER BAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 4. MOVEMENT IN FUNDS At l Jan Op Balance Incoming Outgoing At 31 Dec 2024 Adjustment Resources Resources 2024 Restricted Funds Hall Expenditure General Fund 308 (308) 1,784 450 (1,784) 450 308 Unrestricted Funds General Fund 143 560 143 560 308 308 146 152 146 152 Total Funds 143 868 05 14 Pur oses of Restricted Funds Specific grants were received during the year for the improvements to be carried out on the hall and provision of music tuition. Grant claims were made for expenditrare incutred on general running costs of the hall and small repairs and iEnprovements of the hall. All grants were ￿llY expended at the year end. 5. TRANSACTIONS WITH THE TRUSTEES During the year £1,000 was paid to a trusiee for canying out tuition of young rnembers in the surrounding area.