HMRC Chari
istration No. XT34362
Nl Charit Commission Re
istration No. 102779
StEu
ene's Brass and Reed Band
Annual Re
ort and Financial Statements
For the
ear ended 31 March 2023

StEu
ene's Brass and Reed Band
Contents
Pa
Contents
Trustees and advisors
Trustees, Annual Report
Independent examiners, report
statement of Financial Activities (includin9 income and
expenditure account)
Statement of Financial Position
Notes to the Financial Statements
Tho followlng pag88 do not forni part of the flnanclal statements
Detailed statement of financial activities
14

StEu
ene's Brass and Reed Band
Trustees and advisors
Trustees
Patrick O'Kane
Hazel Richards
Michael Reynolds
Bill Dunne
John Boyle
Ron Moore
Independent Examlner
Aaron Coyle (ACA)
Tyrone Accountancy Services Ltd
Chartered Accountants
8110 Church Street
Omagh
Co Tyrone
BT78 1DG
Bankers
AIB (NI)
24 East Bridge Street
Enniskillen
Co Fermanagh
BT74 7BT
Place of business
Old Culmore School
Tamlaght Road
Omagh
Co Tyrone

StEu
ene's Brass and Reed Band
Trustees, Annual Re
ort
for the year ended 31 March 2023
We, the trustees of St Eugene's Brass and Reed Band, present our report below. The Financial
Statements for the year ended 31 March 2023 follow on page 7, and they are preceded by the
Report of the Independent Examiner.
Structure, governance and management
St Eugene's Brass and Reed Band is a Northern Ireland based charity and is registered with the
Charity Commission for Northern Ireland. The registration number is 102779.The charity is also
registered with HM Revenue & Customs. The HMRC Charities reference is XT34362.
The principal place of business for the charity is Old Culmore School, Tamlaght Road, Omagh.
The charity was established under a Constitution which details the objects and powers of the
charity. The charity is managed by a Committee that are elected by the members at the AGM.
The Committee shall consist of a Chairperson, Secretary, and Treasurer and not less than
three, or not more than five other members. No position on the Committee shall be held by any
one person for more than 3 consecutive years except in exceptional circumstances by
agreement of a majority of the members in attendance at the Annual General Meeting.
OBJECTIVES AND ACTIVITIES
Charltable Purposes
The purpose of St Eugene's Band, Omagh shall be to advance an awareness, understanding
and appreciation of music for all of those interested within the local community by'.-
a) actual participation within the band in the playing of a musical instrument.
b) offering those who are interested in becoming playing members the opportunity of learning to
play a musical instrument through learner classes, where these can be shown to be viable.
c) offering those who do not wish to become learners or playing members the opportunity to
become associate non-playing members of the band and in so doing create a greater
awareness of music in general.
d) undertaking concerts and providing musical entertainment on behalf of charities, councils,
local communities and public bodies.
How the charity works
We undertake public performances at many community events.
We visit local schools to introduce children to music and musical instruments.
We provide music to a large number of religious congregations at their events and
ceremonies.
We play music to patients at many local nursing homes to create well being.

StEu
ene's Brass and Reed Band
Trustees, Annual Re
ort
Public Benefit statement
The benefit that flows from this purpose is the promotion of enjoyment, better understanding
and general advancement of the arts and sciences, in particular the art and science of music for
the benefit of band members and the general public in Northern Ireland and further abroad
through touring, through exposure and participation in the arts and science of music, whether
as audience members or physical participants.
These benefits are evidenGed through coverage by local press, by acknowledgements of
performances at charitable functions, by photo and video documentation, website and
Facebook recording and regular reporting of charitable activities and financial performance in
annual reports and financial accounts.
There is no history of harm throughout our 130 plus year history. However strong steps are in
place to avoid any possibility through strict adherence to our Child Protection Policy, our Health
and Safety Policy and our Code of Conduct for all members. We also have in place Public
Liability I nsurance.
The charity's beneficiaries are its playing members and the general public in Northern Ireland
and occasionally outside Northern Ireland through touring and concerts.
Taxatlon Status
The organisation is a registered charity, and we have therefore claimed exemption from tax.
Achievements and performance
We are progressing on our objectives and targets and believe our work is providing a great
benefit to the local community especially in the wake of the Covid-19 pandemic and the current
economic downturn.
The band was able to resume concerts and shows as Covid-19 restrictions eased. Work also
resumed on the upkeep and maintenance of the hall which included fencing to the premises
and painting of the building.
Flnanclal revlew
The charity had resumed relatively normal activities and saw an increase in both income and
expenditure in the year ended 31 March 2023. This increase in income allowed the band to
carry out repair work to the premises without dipping into reserves. The net assets remained
relatively stable at £89,004.
The trustees believe the charity is in a strong financial position. We are confident its reserves
are of a sufficient level to be able to continue the activities of the charity and to serve its
beneficiaries for many years to come.
The unrestricted reserves are available for use at the discretion of the trustees in furtherance of
the general objectives of the charity.
Finance reserves are set aside to protect the charity against drops in income. The balance in
the charity's bank accounts at the balance sheet date is £16,847.

StEu
ene's Brass and Reed Band
Trustees, Annual Re
ort
Independent Examiner
At the annual general meeting it was proposed that Tyrone Accountancy Services Ltd would be
re-elected as independent examiners for the incoming year.
Trustees
The trustees of the organisation during the financial period and the period up to the date of the
approval of these financial statements were..
Patrick O'Kane
Hazel Richards
Michael Reynolds
Bill Dunne
John Boyle
Ron Moore
Statement of Trustees, Responslblllties
The trustees are responsible for preparing the Annual Report and the financial statements in
accordance with applicable law and regulations.
The trustees are required to prepare financial statements for each financial year. In preparing
the financial statements, the trustees are required to'.-
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent.. and
prepare the financial statements on a going concern basis unless it is inappropriate to
presume that the organisation will continue in business.
The trustees are responsible for keeping proper accounting records that disclose, with
reasonable accuracy at any time, the financial position of the organisation and that enable them
to ensure that the financial statements comply with the requirements of The Regulator for
Charities in Norther Ireland. They are also responsible to safeguarding the assets of the
organisation and hence taking reasonable steps for the presentation and detection of fraud and
other irregularities.
statement of Trustees, Confirmations
In the case of each of the persons who are trustees at the time when the report is approved, the
following applies:
a) so far as each trustee is aware, there is no relevant information of which the charity's
independent examiner is unaware; and
b) each trustee has taken all the steps that he or she ought to have taken as a trustee in order
to make himself or herself aware of any relevant information and to establish that the
organisation's independent examiner is aware of the information.
Patrick
Arthur Rainey (treasurer)
8 March 2024

StEu
ene's Brass and Reed Band
Inde
endent Examiner's Re
orttoStEu
ene's Brass and Reed Band
We report on the accounts of the charity for the year ended 31 March 2023, which are set out on
pages 7 and 8.
Respective responsibllities of the charity trustees and examiner
As the charity's trustees you are responsible for Ihe preparation of the accounts in accordance with
Charities Act {Northern Ireland) 2008.
It is our 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 under section 65(9)Ib) of the Charities Act (Northern Ireland) 2008
state whether particular matters have come to my attention.
Basls of Independent examlner's report
We have examined your charity accounts as required under section 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity
Commission for Northern Ireland under section 65191{b) of the Charities Act.
Our examination included a review of the accounting records kept by the charity and a comparison of
the accounts presented with those 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.
Our role is to state whether any material matters have come to our attention giving us cause to
believe..
1. 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 further information needed for proper understanding of the accounts to be reached.
Independent examlner's statement
We have completed our examination and have no concerns in respect of the matters (11 to {4) above
and, in connection with following the Directions of the charity commission for Northern Ireland, we
have found no matters that require drawing to your attention.
Aaron Coyle ACA
On behalf of..
Tyrone Accountancy SeNices Ltd
Chartered Accountants
8-10 Church Street
Omagh
Co Tyrone
BT78 1 DG
8 March 2024

StEu
one's Brass and Reod Ban
Statement of financial activities
includin
forth
ear end d 31 March 202
Incom
an
ex
nditure ac
oun
22
No
2023
Unrestrioted
fund
202
Restrictod
funds
2023
Tots
fund
Ifun
Income
Donations and legacies
Other trading activities
Investment income
Totsl Income
7.870
5,236
9.955
4.926
10,162
9,955
20,117
7,876
4.920
Expendbturn
Expenditure on charitable activities
6,588
20,068
7,216
13.480
49
660
No
inc
itu
1.711
1,662
en
1.662
1,662
660
In f
49
49
Ro¢onclll•tlon of fund8
Total funds brought forward
88,295
88,955
88,955
88.9S5
89,004
All of the activitie8 of th8 charity are classed as continuing.
The Staloment of Financial Activities includes all gain8 and losses reco9ni$ed during the year.
The notes on pages 9 10 13 form an integral part of the financi81 slatemenls.

StEu
ene's Brass and Reed Band
Statement of finafbcial
osition
as at 31 March 2023
Notes
2023
2022
Fixed assets
Tangible assets
71,218
71,218
74,326
74,326
Current assets
Debtors
Cash at bank and in hand
3,276
16,847
20,123
2,220
13,009
15,229
Credltors: amounts falllng due
withln one year
{2,337)
(6001
Net current asset8
17,786
14,629
Total assets108s current
liabllitles
89,004
88,955
Net assets
89,004
88,955
Fund8 of the charlty
Unrestricted funds
Restricted funds
Total charlty funds
89,004
88,955
10
89,004
88,955
Signed for on behalf of the board of trustees.,
Patrick O,
Trustee
8 March 2024
Arthur Rainey (treasurer
Treasurer
8 March 2024

StEu
ene's Brass and Reed Band
Notes to the Accounts
for the
ear ended 31 March 2023
1 Accountin
olicies
Basis of proparation
The financial statements have been prepared under the historical cost convention with items
recognised at cost or transaction values unless otherwise stated in the relevant notes to these
accounts. The financial statements have been prepared in accordance with Accounting and Reporting
by Charities.. Statement of Recommended Practice applicable to charities preparing their financial
statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland {FRS 102) effective 1 January 2015 Charities SORP (FRS 102) and the Charities Act
(Northern Ireland) 2008.
The currency used for the reporting of these financial statements is Sterling 1£).
Golng concem
There are no material uncertainties about the charities ability to continue.
Fund accountlng
Unrestricted funds are 8vailable for use at the discretion of the trustees to further any of the charity's
purposes.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal, and fall into one of sub-classes.. restricted income funds or endowment
funds.
Income
All incoming resources are included in the statement of financial activities when the charitable
company is entitled to the income and the amount can be quantified with reasonable accuracy.
Incoming resources includes all voluntary and fundraising income from charitable activities.
Voluntary income received by way of donations and gifts to the charity is included in full in the
Statement of Financial Activates when receivable. This includes members, donations.
Fundraising income is credited to incoming resources when received. If the income relates to a
particular event happening after the financial year end it is deferred.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT,
and is classified under the heading of 'expenditure on charitsble activities,. This includes all costs
incurred by the charity in undertaking activities that further its charitable aims for the benefit of its
beneficiaries, including those support costs and costs relating to the governance of the charity
apportioned to charitable activities.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage
has been taken of the disclosure exemption available under paragraph 1.12 of FRS 102 which allows
no cash flow statement to be presented for the charity.

Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are continually
reviewed and are based on experience and other factors, including expectations of future events that
are believed to be reasonable under the circumstances.
No judgements that management has made in the process of applying the entity's accounting policies
have a significant effect on the amounts recognised in the financial statements.
Grant Income
Capitsl grants received and receivable are treated as deferred income and amortised to the profit and
loss account annually over the useful economic life of the asset to which it relates. Revenue grants
are credited to the profit and loss account when received.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative
impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at
rates calculated to write off the cost, less estimated residual value, of each asset evenly over its
expected useful life, as follows..
Hall equipment
Leased premises improvements
100/0 Straight line
5% straight line
No depreciation has been charged on musical instruments.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and
other financial liabilities are initially recognised at transaction price net of any transaction costs and
subsequently measured at amortised cost determined using the effective interest method.
Taxatlon
St Eugene's Brass and Reed Band is a registered charity and, as such, is entitled to certain tax
exemptions on income and profits from investments and surpluses on any trading activities carried on
in furtherance of the charity's primary objeclives, if these profits and surpluses are applied solely for
charitable purposes.
Flnancial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in
the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of
financial instruments are equivalent to a similar debt inslrument, those financial instruments are
classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance
costs and gains or losses relating to financial liabilities are included in the profit and loss account.
Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
2 Em
lo
2023
Number
2022
Number
Average number of persons employed by the company
No trustees have been paid any remuneration or received any other benefits from the charity.
No trustee expenses have been incurred.
10

3 Donations and le
acies
2023
2022
Unrestricted funds
Donations
Membership donations
Grants income
490
4,320
426
5,236
150
2,230
5,490
7,870
Restrlcted funds
Donations
Grants income..
Painting
Collins design
3,276
1,650
4,926
Total Income from donatlons and legacies
10,162
7,870
4 Other tradln
actlvitles
2023
2022
Unrestrlcted funds
Concerts I performances
Auction
Sale of instruments
5,071
2,634
2,250
9,955
Restrlcted funds
Total Income from other trading actlvltle8
9,955
5 Ex
enditure on charltable actlvlties b fund t
2023
2022
Unrestrlcted funds
Charitable activities.. support costs
Accountancy services
Independent examination services
12,880
300
300
13,480
6,616
300
300
7,216
Restrlcted funds
Painting
Collins design
4,368
2,220
6,588
Total resources expended
20,068
7,216
No related party transactions have took place during the year.
11

6 Tan
ible fixed assets
Leased
premises
Musical
improvements Instruments
Hall
Equipment
Total
Cost
At 1 April 2022
Additions
Disposals
At 31 March 2023
34,249
37,678
1,046
9,019
80,946
1,046
12,200)
79,792
(2,200)
6,819
34,249
38,724
Depreclation
At 1 April 2022
Charge for the year
On disposals
At 31 March 2023
3,424
1,712
3,196
682
14401
3,438
6,620
2,394
{440)
8,574
5,136
Net book value
At 31 March 2023
29,113
38,724
3,381
71,218
At 31 March 2022
30,825
37,678
5,823
74,326
7 Debtor8
2023
2022
Other debtors
3,276
3,276
2,220
2,220
8 Credltorn: amounts fallln
due wlthln one
ear
2023
2022
Trade creditors and accruals
2,337
2,337
600
600
The trustees confirmed no temporary loans were outstanding at the year end.
9 Anal
$18 of charltable fund8
2023
2022
Unrestricted funds
At 1 April 2022
IncomellExpenditure}
Transfers (to)Ifrom funds
At 31 March 2023
88,955
1,711
{1,662)
89,004
88,295
660
88,955
Restrlcted funds
At 1 April 2022
Incomel{Expenditure)
Transfers {to)Ifrom funds
At 31 March 2023
11,6621
1,662
A transfer of restricted funds to unrestricted funds has been agreed with the Trustees.
This is broke down as follows..
Collins design expenditure in excess of grant received
Painting to premises expenditure in excess of grant received
1570)
11,092)
1,662
12

10 Anal
sis of net assets between funds
2023
2022
Unrestricted funds
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net Assets
71,218
20,123
(2,337)
74,326
15,229
(600}
89,004
88,955
Restrlcted funds
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net Assets
11 Other Information
St Eugene's Brass and Reed Band is a public benefit entity and a registered charity in Northern
Ireland. Its place of business is..
Old Culmore School
Tamlaght Road
Omagh
Co Tyrone
13

StEu
ene'$ Brass and Reed Band
Detailed statement of financial activitios
for the
ear ended 31 March 2023
2023
Unrestricted
funds
2023
R8StriGted
funds
2023
Total
nds
2022
Total
funds
7,876
Income
15,191
4,926
20,117
Expenditure on charitable activltigs
Premises costs
Administrative expenses
Legal and professional costs
1,775
15,473
2,820
20,068
1,475
5,141
600
7,216
1,775
11,105
600
13,480
4,368
2,220
49
660
N t Incomel
endlt
re
for th
1,662
14

StEu
ene's Brass and Reed Band
Detailed statement of financial activities
for the
ear ended 31 March 2023
Unr8strlcted
funds
2023
Restricted
funds
2023
Total funds
Total funds
2023
2022
Income
Donations
Membership donations
Grants receivable
Concerts I performances
Auction
Sale of instruments
Bank interest
490
4,320
426
5,071
2,634
2,250
490
4,320
5,352
5,071
2,634
2,250
150
2,230
5,490
4,926
15,191
4,926
20,117
7,876
Expandlture on charitabl• actlvites
Premises costs..
Light and heat
Cleaning
Water rates
1,245
343
187
1,775
1,245
343
187
1,775
1,287
188
1,475
General administrative expenses..
Bank charges
Insurance
Website maintenance
Repairs and maintenance
Sundry
Travel and accomodation
Depreciation
Profit on sale of fixed assets
15
973
72
7,156
289
396
2,394
11901
11,105
15
973
72
11,524
289
396
2,394
(190)
15,473
151
1,063
4,368
1,314
2,613
4,368
5,141
Legal and professional costs.
Accountancy fees
Independent examination services
Other legal and professional
300
300
300
300
2,220
2,820
300
300
2,220
2,220
600
600
13,480
6,588
20,068
7,216
15