REGISTERED COMPANY NUMBER: N1614498 (Northern Ireland) REGISTERED CHARITY NUMBER: 103692 ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2024 for Northern Ireland Pi in Drummin School and Lynn Drake & Co Ltd Chartered Accountants I st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE
Northern Ireland Pi Drummin School in and Contents of the Financial Statements for the Year Ended 31 March 2024 Page Reference and Administrative Details Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statement5 12 to 17 Detailed Statement of Financial Activities 18 to 19
Northern Ireland Pi Drummin School in and Reference and Administrative Details for the Year Ended 31 March 2024 TRUSTEES E Montgomery M J Hempton W F Carlisle V Smiton A Smiton REGISTERED OFFICE City East Business Centre 67-72 Newtownards Road Belfast BT4 IGW REGISTERED COMPANY NUMBER N1614498 (Northern Ireland) REGISTERED CHARITY NUMBER 103692 INDEPENDENT EXAMINER Lynn Drake & Co Ltd Chartered Accountants I st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE
Northern Ireland Pi Drummin School in and ort of the Trustees for the Year Ended 31 March 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l Jaiiuary 2019)- OBJECTIVES AND ACTIVITIES Objectives and aims The objectives of the Company are the advancement of Inusical education, in theory and practice in the art of Bagpipe playing, Snare Drumining and Bass and Tenor Drumming as well as Highland Dance, Drum Majoring and Special Needs Tuition. Significant activities We received our funding from The Arts Council of Northern Ireland (ACNI) as part of the Annual Funding Prograinme (AFP) for which we are grateful. This year we started the school from April to June for the first time with tuition classes for both piping and drummiiig in three primary schools in tlie Duiigaiinon and Arinagli areas, tliis has been due to the success of the outreach program in that area. The scliools are Inade up froin botli local and various ethnic coinmunities sharing an interest in piping and drumming. Tlie headteachers in each of the schools have all made favourable comments and we hope to continue and build on this programme in the future. The normal classes held within our own schools at Lisburn and Duiigannon and Enniskillen started in September to December 2023, and from Jaiiuai'y to Marcli 2024. The teaching of piping, drumming and drum majoring are held in, Laurelhill coinmunity College in Lisburn, Hill of ONeill Ranfurly House in Dungannon, Devenish College Enniskillen Highland dance classes are held in the Royal British Legion in Enniskillen.
Northern Ireland Pi Drummin School in and ort of the Trustees for the Year Ended 31 March 2024 OBJECTIVES AND ACTIVITIES One of the main issues with using school buildings is the rising costs in rent and with us now on a standstill budget for the last number of years makes it difficult to manage our costs. We still make good use of the online facility Google Classroom, which was introduced during the Covid pandemic, it helps with students who are unable to attend a normal class, they can catchup with their tutor at a later suitable time, or view the content held on the facility. We currently have one student who attended the school in Lisburn and moved to Aberdeen aiid now uses the online facility to continue her studies. We have been able to make our teaching material books etc available on this platform which means a significaiit saving in the priiiting of the Inaterial. The music software licences acquired from an uplift in funding from ACNI have brought the teaching of music from within the school into the digital age both students and tutors Iiave benefitted from this. The teaching of children with learning difficulties has continued with drumming classes being held in two schools, we offer this free of cliarge and are seeking funding to continue and further develop the programme. The annual presentation of Certificates was held during November 2023 for the first time since the outbreak of Covid and the restrictions associated with it, The Hill of 0ellI in Dungannon was the venue and it was well attended with more than 230 certificates awarded, the evening also included a musical program made up of both students and tutors alike, this includ¢d piping and drumming as well as a drum major display, all who attended enjoyed tlie evening. One student wlio played was Mark Warnock. Mark competed this year in th¢ Clasp competition held by the National Piping Centre in Scotland which included several competitions throughout the year some of which held online to include competitors from all around the world for amateur competitors, Mark was in the grade I category the highest level and came out the overall winner, a tremendous achievement for both Mark and his tutor. We have also drum majors who are making their mark on the competition scene, Louise Smiton and Carys Graham have been winning prizes at both local aiid national events organised by the Royal Pipe Band Association. We had the examination papers cross marked by ali external examiner, who is the Head of music at Laurelhill Community College Lisburn, in her report she states that there is a good understanding of the fundamentals of musical elements such as notes, rests, intervals keys and scales with students demonstrating the ability to apply theoretical knowledge and understanding. The number of papers submitted at the higher grades was impressiv¢. One of our tutors has b¢en working on his academic career, Clive McFarland has studied and achieved levels 5,6,7 and 8 in music performance with the University of West London as well as achieving level 5 in musi theory from The Associated of the Royal Scliools of Music, this makes Cliv¢ one of the Inost qualified people within the piping community within Northern Ireland. We have links with The National piping Centre to enable students to take PDBQ (Piping and Drumming Qualification Board) and SQA ( Scottish Qualification Authority) examinations and the intentions are to make this available to all the students who to wish achieve these qualifications.
Northern Ireland Pi Drummin School in and ort of the Trustees for the Year Ended 31 March 2024 OBJECTIVES AND ACTIVITIES The annual General meeting took place on 24tli January 2024 in Hill of Oweill in Dungannon and was attended by the current board members as well as tutors and students some of which were able to attend using the Classroom online facility. The current board was r¢-elected, and favourable comments were made on their progress. The ensemble made a start with a small number of both students and tutors involved initially using breaktime at Lisburn as the practice session, this will need to be extended to give more time and to encourage more involvement, we are currently making an application to the Ulster Scots Agency for funding to extend the time allocated to this. Sub Committees The list below shows the activities Board Meinbers and Tutors have been involved with. Finance Online Teaching London College of Music and Scottish Qualification Authority (PDQB) Special Needs Schools School Ensemble Each committee would have a chair who would report on progress to the Board. Conclusion This has been an encouragiiig year for th¢ school, we have been able to further develop the school with the outreach programine to now include schools in Dungannon and Armagh this has significantly Inade an increase to the nuinber of students, the view is that these students could further develop their skills by attending the classes held in Dungannon. We do encourage the students to take external examinations as well as our own, we now have several students achieving GCSE in music using the skills achieved at the school. The connection with the National Piping Centre will help students attain further qualifications in PDQB aiid SQA as well as London College of Music. We hope through th¢ teaching programme to retain students who have achieved at the higher grades and encourage tliem to remain with the school and become tutors and pass on the skills they have developed from within the school to others.
Northern Ireland Pi Druxnmin School in and ort of the Trustees for the Year Ended 31 March 2024 OBJECTIVES AND ACTIVITIES Public benefit The trustees confirm that they have had due regard to guidance produced by the Commission regarding Public benefit. Our beneficiaries are both children and young people aged 8-25 years and the general public in Northern Ireland without distinction of age, gender, sexual orientation, disabilitylability, race, ethnic origin, political, religious or other opinion. We have 4 charitable purposes: l) The advancement of musical education, theory and practice in the art of Bagpipe Playing and Snare Drumming, along with Bass and Tenor Drummiiig. 2) the promotion of arts heritage and culture. 3) to provide or assist in the provision of facilities in the interests of social welfare with the objective of improving the conditions of life for the inhabitants. and 4) any other charitable purposes. Our purpose is to interlink with each other and therefore the benefits will overlap between purposes: l. Through the provision of teaching, instruction, examination, training, performance, production, practice and the study of h ighland piping and drumming the beneficiaries will learii iiew Inusical skills and will also be able to seek accreditation through graded certification as their musical proficiency increases. This is evidenced by the number of students who attend our classes and the number of students that progress through the eight grades of progressive learning for piping and drumming. For example, the students can attain certification for our own NIPDS certificates, PDQB, SQA, and London Colleg¢ of Music (LCM). 2. The direct benefit which flows from the promotion of Arts, heritage and Culture is that the public's knowledg¢ aiid ui)d¢rstanding of tlie highlaiid bagpipe, snare, bass aiid tenor drums as well as highland dancing and related musical and artistic activities will be improved, and tliey will be abl¢ to enjoy and understand these traditional musical artforms through various performances. NIPDS puts great emphasis on not only performance and musical understanding but also the history and culture appreciation of Scottish, Irish and Breton music. So, it is our hope that these musical artforms will be preserved for generations to come. This will be evidenced through the number of additional activities that take placc in promotion of the benefit of the inhabitants. 3. The direct benefit that will come from being able to advance any other exclusiv¢ly charitable purpose in connection with the art of Highland piping and drumming and other related musical. cultural and artistic activities in which the directors will have scope to pursue for charitable purposes in the future. FINANCIAL REVIEW Financial position The Charity had iiicoming resources of £63,947 for th¢ year cnded 31 March 2024. Expenditure for the year was £62,610 which resulted in net surplus of £1,337. The Charity had net assets of £26,384 as at the rinancial year end. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Northern Ireland Pi Drummin School and ort of the Trustees for the Year Ended 31 March 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees Northern Ireland Piping and Druinming School actively promote a board of trustees which include a range of skills, experience and knowledge.They advertise and interview eligible candidates to be potential trustees of the board. Successful candidates arising from interviews are eligible for nomination to the board. The trustees are elected at the annual general meeting by the members present in person, or through an authorised representative or by proxy. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to sinall companies. Approved by order of the board of trustees on 12 December 2024 and signed on its behalf by.. W F Carlisle - Trustee
Inde endent Exarniner's Re Norlhern Ireland Pi in and Drllmmin School I report on the accounts of the company for the year ended 31 March 2024, which are set out on pages nine to seventeen. ort to the Truslees of Respective responsibilities of cbarity trustees and examiner As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my respoiisibility to: examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Nortliern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of the independent examiner's report I have exainii)ed your cliarity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The 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. My role is to state whether any material matters liave come to my attention giving me cause to believe: That accounting records were not kept in accordance with Section 386 of the Coinpanies Act 2006 That the accounts do not accord with tliose accounting records That the accounts do not comply witli the accounting requirements of Section 396 of the Companies Act 2006 and witli the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportiiig Standard applicable in the UK and Republic of Ireland That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and hav¢ no concerns in respect of the inatters (l) to (4) listed above and, in coniiection with followiiig the Directions of the Charity Coinmission for Northern Ireland, I have found no matters that require drawing to your attention.
Inde endent Examiner's Re Northern Ireland Pi in and Drummin School ort to the Trustees of pi• Alistair Wells FCA Lynn Drake & Co Ltd Chartered Accountants I st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE 12 December 2024
Northern Ireland Pi Drummin School in and Statement of Financial Activities Incor oratin an Income and Ex for the Year Ended 31 March 2024 enditure Account 31.3.24 Total funds 31.3.23 Total funds Unrestricted Restricted fund funds Notes INCOME AND ENDOWMENTS FROM Charitable activities Grants Receivable 51,729 51,729 51,907 Other trading activities 12,218 12,218 3,600 Total 12,218 51,729 63,947 55,507 EXPENDITURE ON Charitable activities Direct Charitable Expenditure Governance Costs 6,360 613 55,637 61,997 613 52,684 613 Total 6,973 55,637 62,610 53,297 NET INCOMEI(EXPENDITURE) 5,245 (3,908) 1,337 2,210 RECONCILIATION OF FUNDS Total funds brought forward 6,653 18,394 25,047 22,837 TOTAL FUNDS CARRIED FORWARD 11,898 14,486 26,384 25.047 The notes form part of these financial statements
Northern Ireland Pi Drummin School in and Balance Sheet 31 March 2024 31.3.24 31.3.23 Notes FIXED ASSETS Tangible assets 15,184 19,316 CURRENT ASSETS Debtors Cash at bank 14,051 2,511 860 15,598 16,562 16,458 CREDITORS Amounts falling due within one year (5,362) (10,727) NET CURRENT ASSETS 11,200 5,731 TOTAL ASSETS LESS CURRENT LIABILITIES 26,384 25,047 NET ASSETS 26,384 25,047 FUNDS Unrestricted funds Restricted funds 10 11,898 14,486 6,653 18,394 TOTAL FUNDS 26,384 25,047 Th¢ charitablc company is entitled to ¢x¢mption from audit und¢r Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company to obtaiii an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requireinents of Sections 394 aiid 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements io continued...
Northern Ireland Pi Drummin School and Balance Sheet- continued 31 March 2024 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 12 December 2024 and were signed on its behalf by: W F Carlisle - Trustee The notes form part of these financial statements
Northern Ireland Pi Drummin School in 2nd Notes to the Financial Statements for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with th¢ Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recoinmended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable tliat the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and tlie ainount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated usefiil life. Musical Instruments Computers IO% oncost 200/0 on cost Taxation The charity is exempt from corporation tax on its charitable activities. Fund 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 doiior or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. continued...
Northern Ireland Pi Drummin School in and Notes to the Financial Statemenls - Continued for the Year Ended 31 March 2024 OTHER TRADING ACTIVITIES 31.3.24 31.3.23 Sponsorships Registration fees Book sales Other income 500 8,768 290 2,660 500 2,700 225 175 12,218 3,600 INCOME FROM CHARITABLE ACTIVITIES 31.3.24 31.3.23 Activity Grants Receivable Grants 51,729 51,907 Grants received, included in the above, are as follows: 31.3.24 31.3.23 Arts Council of Northern Ireland Core Grant Ulster-scots Agency Ensemble Project 50,407 1,322 51,907 51,729 51,907 NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(cr¢diting)'. 31.3.24 31.3.23 Depreciation - owned assets 4,132 4,132 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for th¢ year ended 31 March 2023. 13 continued...
INorthern Ireland Pi Drummin School in and Notes to the Financial Statements - continued for the Year Ended 31 March 2024 TANGIBLE FIXED ASSETS Musical Instruments Bagpipe Tuners Computers Totals COST At l April 2023 and 31 March 2024 18,046 11,266 370 29,682 DEPRECIATION At l April 2023 Charge for year 5,355 1,805 4,937 2,253 74 74 10,366 4,132 At 31 March 2024 7,160 7,190 148 14,498 NET BOOK VALUE At 31 March 2024 10,886 4,076 222 15,184 At 31 March 2023 12,691 6,329 296 19,316 DEBTORS: AMOUNTS FALLING DUE WITHIN OIYE YEAR 31.3.24 31.3.23 Debtors ACNI Core Funding Ulster-scots Agency Prepayments 3,975 9,609 347 120 740 120 14,051 860 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Accrued expenses 5,362 10,727 AIYALYSIS OF NET ASSETS BETWEEN FUNDS 31.3.24 Total funds 31.3.23 Total funds Unrestricted Restricted fund funds Fixed assets Current assets Curr¢nt liabilities 698 16,215 (5,015) 14,486 347 (347) 15,184 16,562 (5,362) 19,316 16,458 (10,727) 11,898 14,486 26,384 25,047 14 continued...
Northern Ireland Pi Drummin School and Notes to the Financial Statements - continued for the Year Ended 31 March 2024 10. MOVEMENT IN FUNDS Net movement in funds At 3113124 At 114123 Unrestri¢ted funds General fund 6,653 5,245 11,898 Restricted funds Arts Council of Northern Ireland: Instrument Fund Arts Council of Northern Ireland: Computer Equipinent Fund 12,424 (1,775) 10,649 5,970 (2.133) 3,837 18,394 (3,908) 14,486 TOTAL FUNDS 25,047 1,337 26,384 Net movemeiit in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 12,218 (6,973) 5,245 Restricted funds Arts Council of Northern Ireland Arts Council of Northern Ireland: Instrument Fund Arts Council of Northern Ireland: Computer Equipment Fund Ulster-scots Agency Enseinble Project 50,407 (50,407) (1,775) (1,775) (2,133) (1,322) (2,133) 1,322 51,729 (55,637) (3,908) TOTAL FUNDS 63,947 (62,610) ,337 15 continued...
Northern Ireland Pi Drummin School in and Notes to the Financial Statements - continued for the Year Ended 31 March 2024 io. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in fiinds Transfers between funds At 3113123 At 114122 Unrestricted funds General fund 4,790 1,863 6,653 Restricted funds Arts Council of Northern Ireland Arts Council of Northern Ireland: Instrument Fund Arts Council of Northern Ireland: Computer Equipment Fund 4,255 (4,255) 14,199 (1,775) 12,424 3,848 (2,133) 4,255 5,970 18,047 347 18,394 TOTAL FUNDS 22,837 2,210 25,047 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 3,600 (1,737) 1,863 Restricted funds Arts Council of Northern Ireland Arts Council of Northern Ireland: Instrument Fund Arts Council of Northern Ireland.. Computer Equipment Fund 51,907 (47,652) 4,255 (1,775) (1,775) (2,133) (2,133) 51,907 (51,560) 347 TOTAL FUNDS 55,507 (53,297) 2,210 16 continued...
orthern Ireland Pi Drummin School in and Notes to the Financial Slatements - eontinued for the Year Ended 31 Mareh 2024 I I. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2024. 17
Norlhern Ireland Pi Drummin School in and Detailed Statement of Financial Activities for the Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Other trading activities Spoiisorships Registration fees Book sales Other income 500 8,768 290 2,660 500 2,700 225 175 12,218 3,600 Charitable activities Grants 51,729 51,907 Total incoming resources 63,947 55,507 EXPENDITURE Charitable activities Insurance Postage and stationery Advertising Sundries Tutor Costs Rent Administration fees Web design & support Membership fees Musical instruments Teaching materials Depn of Musical Instruments Depn of Computers Depn of bagpipe tuners 1,644 (626) 275 461 26,778 14,568 11,120 158 150 1,198 2,000 1,805 2,253 74 1,650 1,148 216 173 18,460 11,408 10,999 284 150 1,914 2.000 1,805 2,253 74 61,858 52,534 Support costs Finance Bank charges 139 150 Governance costs Sundries Carried forward 13 13 13 13 This page does not form part of the statutory financial statements 18
Northern Ireland Pi Drummin School in and Detailed Statement of Financial Activities for the Year Ended 31 March 2024 31.3.24 3 l.3.23 Governance costs Brought forward Accountancy fees 13 600 13 600 613 613 Total resources expended 62,610 53,297 Net income 1,337 2,210 This pagc does not form part of the statutory financial statements 19