ARMAGH OLD BOYS SILVER BAND
AND SOCIAL CLUB
LIThLE BARRACK STREET, ARMAGH
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

Armagh Old Boys Silver Band and Social Club
Report of the Trustees for the Year Ended 31 March 2023
The trustees present their report and the financial statements for the year ended 31 March 2023.
Structurej governance and management
The trustees have adopted the provisions of the Statement of Recommended Practice [SORP] "Accounting
and Reporting by Charities" issued in 2008 in preparing the report and financial 5totements of the charity.
They have also had regard for any other information required by law or the charity's governing document.
Objectives and activities
Armagh Old Boys Band seeks to provide entertainment through its concerts, summer schools and other social
events throughout each year. in doing this it offers a sense of community within the Armagh area. It also
encourages people from all ages to take up playing musical instruments with specialist tuition and previously
mentioned summer schools.
Achievements and perfonnance
Our mission is to advance the aspirations of those with an interest in music and provide a sense of community
through musical events and learning.
Financial Review
It is the policy of the charity to maintain restricted reserves which matches the needs of the band, both at the
current time and the foreseeable future. This provides suff icient funds to cover running costs which include
management, odministration and support costs.
Statement as to disclosure of information to auditors
In so far a5 the trustees are aware:
there is no relevant audit information of which the auditors are unaware. and
the trustee5 have taken all steps that they ought to have taken to make themselves aware of any relevant
audit information and to estoblish that the auditors are oware of that information.

Armagh Old Boys Silver Band and Social Club
Statement of trustees. responsibilities
The trustees are responsible for preparing the annuol Trustees, Annuol Report and the Financial Statements in
accordance with applicoble law and United Kingdom Generally Accepted Accounting Practice.
Law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each
financial year which give a true and fair view of charity's financial octivities during the year and of its
financial position at the end of the year. In preparing financial statements giving a true and fair view, the
trustees are required to:
select suitable accounting policies and then apply them consistently.
make judgements and estimates thot are responsible and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charity and enable them to ensure that the financial statements
comply with the Charities Act (Northern Ireland) 2008. 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.
Auditors
A resolution proposing that WHR Accountants Ltd be re-appointed as auditors of the charity will be put to the
Annual General Meeting.
On behalf of the board .
J A Stevenson
Treasurer
24 Mullinasilla Road
Armagh

Armagh Old Boys Silver Band and Social Club
EPENDENT
We report on the Accounts for the year ended 31 March 2023 set out on pages 5 to 8
Respecttve responsibilities of trustees and examiner
The Club committee are responsible for the preporation of the accounts. The club committee
consider that an oudit is not required for this year under Licencing and Registrotion of Clubs
(Amendment) Act (Nl) 2013 and that on independent examination is required.
Having satisfied ourselves that the club is not subject to audit under company law and is eligible
for independent examination, it is our responsibility to".
examine the accounts under The Registration of Clubs (N.1) Order 1996
to state whether particular motters have come to our attention.
Basis of the independent examiner's report
An examination includes a review of the accounting records kept by the club and a comparison of the
accounts presented with those records. It also includes considerotion of any unusual items or disclosures
in the accounts, and seeking explanations from you as committee member concerning any 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 statements below.
Independent examiner's statement
In connection with our examination, no matter has come to our attention".
(l) Which gives me reasonable cause to believe that, in any material respect, the requirement5-.
to keep accounting records in accordance with The Registration of Clubs (Nl) Order 1996
to prepare accounts which occord with the accounting records. comply with the occounting
requirements of Sections 394 and 395 of the Companies Act 2006.
have not been met" or
(2) Which. in our opinion, attention should be drawn in order to enable a proper understonding of the
occount5 to be reoched.
WHR Accountants Ltd
Chortered Certified Accountants
56 English Street
Armagh
BT61 7LG

Armagh Old Boys Silver Band and Social Club
URE
ENDED 31
Gifts & Donations
Power Nl
Gronts
Summer School
Foden's Concert
4,635
2,495
15,461
3.775
2,689
29,055
4.488
2,162
16,058
22,708
Utilities
Insurances
2,575
1,047
3.391
300
670
216
Telephone & Postages
Accountancy Fees
Bank Charges
Repairs & Maintenance
Gifts & Donations
Sundries
Depreciation
Foden's Fees
Woter Rates
Travelling
Catering
Rates
Licences
Musi
Summer School Fees
Accommodation
CD Expenses
Bar Stock Right Off
TOTAL EXPENDITURE
NET SURPLUS / IDEFICITI TO GERNAL RESERVE
356
760
291
128
5,118
850
2,651
7.322
5,050
155
266
8,389
7,660
1,502
1,094
750
215
8,111
2.525
148
1.500
43,495
(14,400)
20,847
1,861
WHR Accountants Ltd
56 English Street
Armagh
BT61 7LG
Th
regoing Income and Expenditure Account was approved by the Committee:
evenson
Chairman
on behalf of Committee
G Stewart
Secretary
JA Stevenson
Treasurer

Armagh Old Boys Silver Band and Social Club
SHEET
202
194,125
201.488
Stock
1,500
Cash on Hands
550
550
Cash at Bank
41,049
46.667
41.599
48.717
Accruals
575
576
575
576
Excess of Current Assets over Liabilities
41,024
48.141
TOTAL NET ASSETS
235,149
249,589
Accumulated Fund Opening Balance
Surplus [Def icit] for year
Less: Exceptional Items
CAPITAL EMPLOYED
249,589
(14,440)
248,741
1,861
1,012
235,149
249.589
PREPARA TION OFACCOUNT
WHR Accountonts Ltd
56 English Street
Armagh
BT617LG
APPROVAL OF ACCOUNT
The foregoing Balance Sheet was approved by the Committee:
A £4wi
I Stevenson
Chalrman
on behalf of Committee
G Stewart
Secretary
JA Stevenson
Treasurer

Armagh Old Boys Silver Band and Social Club
NOTES TO THE STATEMENT OF ACCOUNTS
COUNTING
ICIE
The financial statements have been prepared under the historical cost convention
as set out below:
The value of stock on hand is calculated and quantified by on independent stock-taker through a
physical stock-take. Valuation is made on the lower of cost or net realisable value.
The Statement of Accounts have been prepared in accordance with applicable accounting
standards in the United Kingdom.
(a)
The Accounts are prepared under the historical cost convention.
(b)
Depreciation is provided on all tangible fixed assets other than freehold land and
buildings, at the following annual rates, calculated to write off each asset over its
expected useful life as follows:
Instruments
Fixtures & Fittings
5% Reducing Balance Basis
12.5% Reducing Balance Basis

Armagh Old Boys Silver Band and Social Club
Buildings
Fixtures &
Instruments
Total
Fittings
Cost at 01.04.2022
128,346
82.101
46,885
257,332
Aggregate Depreciation
45.425
10,459
55,884
Charge for year
5,502
1,821
7,323
50,927
12,280
63,207
NBV at 31.03.2023
128.346
31,174
34,605
194,125
2023
2022
Danske Bank - Scotch St. Armagh - Armagh Old Boys Band
41,049
46,667
41.049
46,667
2023
2022
Accountancy Fees
575
575
575
575