REGISTERED COMPANY NUMBER: N1614498 (Northern Ireland) REGISTERED CHARITY NUMBER: 103692 e Trustees an Unaudited Financial Statements for the Y r Ended 31 March 2 25 rn Irelan Drummin and School Lynn Drake & Co Ltd Chartered Accountants I st Floor 34 B-D Main Street Moira Co. Arniagh BT67 OLE
ern Ir Drummin School Contents of the Financial Statemen for the Year En ed31Ma h 2025 Page Reference and Administrative Details Report of the Trnstees Independent Examiner's Report 6 to 7 Statement of Financial Activities Balance Sheet 9 to 10 Notes to the FiDalleial Ststements 11 to 16 Detsiled Statement of Financial Activitiej 17 to 18
North DIr rummin School in Reference and Administrative Details for th ear End 31 Mar h 2025 TRUSTEES E Montgomery M J Hempton W F Carlisle V Smiton A Smiton REGISTERED OFFICE City E&8t Business Centre 67-72 Newtownards Road Belf&st BT4 IGW REGISTERED COMPANY NUMBER N1614498 (Northern Ireland) REGISTERED CHARITY 103692 INDEPEIYDENT EXAlktINER Lynn Drake & Co Ltd Chartered Accountants 1st Floor 34 B-D Main Street Moirn Co. Arniagh BT67 OLE
bern Drummin relan School in Re rt of tbe Trnstees for the Y ar Ended l March 2025 The trustees who are also directors of the charity for the pUoSeS of the Companies Act 2006* present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted thc 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 January 2019). Obje¢tfves and Activities The objectives of the Company are the adwdncement of musical educatio in theory and practice in the art of Bagpipe playin& Snare Drumming 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) &8 part of the Annual Funding Programme (AFP) for which we are grateful. This year we continued to operate in three primary schools from April to June as the pilot we started the previous year w&s successful, for both piping and drumming two in the Dungannon area and one in the Tandragee. The schools are madc up from both local and various ethnic communities sharing an interest in piping and drumming. The 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 nornial cl&sses held within our own schools at Lisburn and Dungannon and Enniskillen started in September to December 2024, and from January to March 2025. The teaching of Piping, Dnllnming and Drum majoring are held in, Laurelhill community College in Lisburn, Hill of OTrleill Ranfurly House in Dungannon. Devenish College Enniskillen Highland dance classes are held in the Royal British Legion in Enniskillen, The teaching of children with learning difficulties h&s continued with three drumming classes being held at Cedar Lodge Special Educational Needs Schijol, we offer this free of charge and are seeking funding to continue and further develop the programme. We still make good use of the online facility Google CI&ssToom. which was introduced during the Covid pandemic, it helps with students l¥ho are unable to attend a nonnal class, they can catchup with their tutors at a later suitable time, or view the content held on the facility. Our teaching material books etc available on this platforni which means a significant saving in the printing of the material. The music softwarc licences acquired from an uplift in funding from ACNI last year have developed the teaching of music from within the school into the digital age both students and tutors have benefitted from this.
orth mmin Irelan School ort of the Trustees f they rEnded rch 2025 A first aid course w&8 rolled out to the tutors and Instructors in Lisburn during the year this will need to be continued for the other centres next year. We as an organisation must pay tributs to the parents of the students who bring them aIong on a Wednesday evening and on a Saturday morning, and to the tutors who come to teach them. The annual presentation of Certificates was held at Ranfurly House in Dungannon which was well attended by students and parents and grandparents, a total of 108 certificates awarded, the evening also included a musicaI program made up of both students and tutors alike, this included piping and thumming &8 well as a drum major display. all who attended enjoyed the evening. There is a snare drummer Jamie Coffey who regularly attends the school in Lisburn and is a member of Field Mshal Montgomery Pipe Band has had huge success in solo snare drumming winning the juvenile section at the World Drumming solos a number of occasions. We have also drum majors who are tnaking their mark on the competition scene both locally and at Major events in Scotland, Louise Smiton who is the 2024 Juvenile World and British champion and Carys Graham who won the Scottish championship, at events organised by the Royal Scottish Pipe Band Association. We had the examination papers cross marked by an 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 impressive. We have links with The NationaI piping Centre to enable students to take PDBQ (Piping and Drumming Qua]ification Board) and SQA) Scottish Qualification Authority) examinations and the intention is to make this available to all the students who wish avail of these qualifications. The annual General meeting took place on 28th January 2025 at The Hill of O'Neill in Dungannon it was attended by the current board members as well as tutors and students some of which were able to attend using the Google Classroom online facility. The current board was re-elected, and favourable comments were made on their progress. The GeneraI manager who has been with us for the last 3 years decided to retire from position during this period, we advertised the post as an Arts Administrator and received applications and now have filled this position. Sub Committees The list below shows the activities and committees Board Members and Tutors have been involved in during the year. Safeguarding Finance Online Teaching London College of Music and Scottish QuaIification Authority (PDQB) Special Needs Schools
North Drummin Ireland Pi School in ort of th Trustees ear En 31 Mar h 2025 School Ensemble Each committee would have a chair who would report on progress to the Board. CoDelusion The year 2024-2025 has been a good year for the school we have been able to increase our number of students mainly through the outreach program which we piloted the previous year, this h&s been encouraging especially for the tutors who took up the challenge. the plan will be to continue this and to ty and grow further. We are fortunate that many of our tutors and instructors and board members have skills in other disciplines examples of this are in administration, accountancy, printing to name but a few, saving the school having to fund these from eXtenI sources. We are like many other organisations having to work harder to obtain funding to keep the school in operation, rising costs in renting school premises takes huge chunk of our budget. We do encourage the students to take extemal 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 and SQA as well as London College of Music. We hope through the teaching programme to retain students who have achieved at the higher grades and encourage them to remain with the school and become tutors and pass on the skills they have developed from within the school to others. One main objective for next year will be to seek out additional funding to grow the school further and to maintain our place in what h&8 become competitive market. We have had a long-standing relationship with The Arts Council for Northern Ireland lasting more than 45 years and look fonvard to continuing this. ORJECTIVES AND ACTIVITIES Public benefit The trustees wnfirni that they have had due regard to guidance produced by the Commission regarding Public benefit. FINANCIAL REVIEW Financial position The Chatity had incoming resources of £52.213 for the year ended 31 March 2025. Expenditure for the year was £66,528 which resulted in net deficit of £14,315. The Charity had net &%sets of £12,069 as at the fmancial year end. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing documenL a deed of trus¢ and constitutes a limited Company, limited by guarantee, as defined by the Companies Act 2006.
hern I lan Drummin School in and rt of the Trnstees he Year Ended l March 2025 for STRUCTURE, GOVERNAIYCE AND MANAGEMENT Recruitment and appointment of new trustees Northern Ireland Piping and Dnllnming 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 frorn 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 represenLqtive or by proxy. STATEMENf OF TRUSTEES, RESPONSIBILITIES The trustees (who are also the directors of Northern Ireland Piping and Drumming School for the purposes of company law) are responsible for preparing the Report of the Truste¢s and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (Unitd Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland Company law requires the trustees to prepare fmanciaI statements for each fmancial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), Under company law the trustees must not approve the fInancial statements unless they are satisfied that they give a true and fatr view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent. prepare the fanCIal statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to srnaIl companies. Approved by ordeT of the board of trustees on 2 Decemb¢T 2025 and Sied on its behalf by.. J.a.L_ W F Carlisle - Trustee
IDde t Examin Northern Irelan Drum Scho I report on the accounts of the company for the year ended 31 March 2025, which are set out on pages eight to sixteen. ort to th Trustees of and 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 responsibility 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 North¢rn 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 examined your charity accounts as required under Section 65 of the Charities Act and my examination w&$ carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9Kb) of the Charlties 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 have come to my attention giving me cause to believe: That accounting records were not kept in accordan¢e with Section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the 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 That there is further infomiation needed for a proper understanding of the accounts to be reached. Independent examiner's statement 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. Alistair Wells FCA Lynn Drake & Co Ltd Chartered Accountants 1st Floor 34 B-D Main Street Moira Co. Arnlagh BT67 OLE 2 December 2025
eland School an Drummin Statement of Financial Activities Inco orati an Ineome and Ex for th Year En enditsre Accoun h202 31.3.25 Total funds 31.3.24 Totsl funds Unrestricted Restricted fimd funds Notes INCOME AND ENDOWMENTS FROM Charitable activities Grants Receivable 42,945 42,945 51,729 Other trading activities 9,268 9,268 12,218 Total 9,268 42,945 52,213 63,947 EXPEIYDrruRE ON Charitable activitie5 Direct Charitable Expenditure Governance Costs 19,275 400 46,619 234 65,894 634 61,997 613 Total 19,675 46,853 66,528 62,610 NET INCOMEI(EXPENDITURE) (10,407) (3,908) (14,315) 1,337 RECONCILIATION OF FUM)S Total funds brought fonvard 11,898 14,486 26,384 25,047 TOTAL FUNDS CARRIED FORWARD 1,491 10,578 12,069 26.384 The notes forni part of these fmancial statements
N bern I land Pi Drummin School and Balance Sheet 31 March 202 31.3.25 31.3.24 Notes FIXED ASSETS Tangible assets 11.052 15,184 CURRENT ASSETS Debtors C&8h at bank 6,610 3,578 14,051 2,511 10.188 16,562 CREDITORS Amounts falling due within one year (9,171) (5,362) NET CURRENT ASSETS 1.017 11,200 TOTAL ASSETS LESS CURRENT LIABILIEs 12,069 26,384 NET ASSETS 12,069 26,384 FUNDS Unrestricted funds Restricted funds 10 1,491 10,578 11,898 14,486 TOTAL FUNDS 12,069 26.384 The charitable company is entitl¢d to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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) prepartng fmancial statements which give a truc 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 requirements of Sections 394 and 395 and which othenvise comply with the requirements of the Companies Act 2006 relating to fllwicial statements, so far as applicable to the charitable company. The notes forn] part of these fmancial statements continued...
relan chool in Drummin Balance Sheet - contlnued 31 arch 2025 These fmancial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial ststsments were approved by the Board of Trustees and authorised for issue on 2 December 2025 and were signed on its behalf by.. W F Carlisle - Trustee The notes forn] part of these financiaI statements io
bernI I dPi rummin School in Notes to the Financial Ststements ear End 31 Mar h 2025 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 the CharAtAes SORP (FRS 102) 'Accounting and Reporting by Charlties: 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 January 2019),, Financial Reporting Standard 102 'The Financial Reporting SL2ndard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The fmancial statsments have been prepared under the historical cost convention. Income All income is recognised in th¢ Statement of Financial Activities once the charity has entitlement to the funds, it is probable that 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 the amount of the obligation can be me&8ured reliably. Expenditure is accounted for on an accruals basis and has been cl&ssified 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 f]xed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Musical Instruments Computers IOO/o on cost 20 % on cost Taxatlon The charity is exempt from corporation t&¥ 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 donor or when funds are raised for particular restrictd purposes. Further explanation of the nature and pUoSe of each fund is included in the notes to the financial statements. continued...
I laDd Pi School in Drummin Notes to the Financial Statements- continu r the Year En ed 31 March 202 OTHER TRADING ACTIvIEs 31.3.25 31.3.24 Sponsorships Registration fees Book sales Other income 250 8,723 190 105 500 8,768 290 2,660 9,268 12,218 INCOME FROM CHARITABLE ACTIVITIES 31.3.25 31.3.24 Activity Grants Receivable Grants 42,945 51,729 Grants receive(L included in the above, are as follows: 31.3.25 31.3.24 Arts Council of Northern Ireland Core Grant Ulster-scots Agency Ensernble Project 42,945 50,407 1,322 42,945 51,729 IYET INCOMEI(EXPEIYDITURE) Net income/(expenditure) is stated after chargingl(crediting): 31.3.25 31.3.24 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 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. 12 continued...
in Drnmmin School Notes to the Financial Statements - Continued r th Year End 31Ma 2025 TANGIBLE FIXED ASSETS MusicaI Instruments Computers Bagpipe Tuners Totals COST At l April 2024 and 31 March 2025 18,046 11,266 370 29.682 DEPRECIATION At l April 2024 Charge for year 7,160 1,805 7,190 2,253 148 74 14,498 4,132 At 31 March 2025 8,965 9,443 222 18,630 NET BOOK VALUE At 31 March 2025 9,081 1,823 148 11,052 At 31 March 2024 10,886 4,076 222 15,184 DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 31.3.25 31.3.24 Debtors ACNI Core Funding Ulster-scots Agency Prepayments 4,343 2,147 3,975 9.609 347 120 120 6,610 14,051 CREDfTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade creditors Accrued expenses 4,637 4,534 5,362 9,171 5,362 13 continued...
N rthern Ireland Pi DrummiD an Notes to the Financial Statements - continued for e Year Ended 31 March 2 25 ANALYSIS OF NET ASSETS BETWEEN FUNDS 31.3.25 Total funds 31.3.24 Total funds Unrestricted Restricted fund funds Fixed &8sets Current assets Current liabilities 474 10,188 (9,171) 10,578 11,052 10,188 (9,171) 15,184 16.562 (5,362) 1,491 10,578 12,069 26,384 10. MOVEMENT IN FUNDS Net movement in funds At 3113125 At 114124 Unrestrieted funds General fund 11,898 (10,407) 1,491 Restricted funds Arts Council of Northern Ireland: Instrument Fund Arts Council of Northern Ireland: Computer Equipment Fund 10,649 (1,775) 8,874 3,837 (2,133) 1,704 14,486 (3,908) 10,578 TOTAL FUNDS 26,384 (14,315) 12,069 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 9,268 (19,675) (10,407) Restricted fund$ Arts Council of Northern Ireland Arts Council of Northern Ireland: Instrument Fund Arts Council of Northern Ireland: Computer Equipment Fund 42,945 (42,945) (1,775) (1,775) (2,133) (2,133) 42,945 (46,853) (3,908) TOTAL FUNDS 52,213 (66,528) (14,315) 14 continued...
ern Irel rummin School Not to the Fin or ear End ncial Stat ments - continued l March 2 25 10. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds At 3113124 At 114123 Unrestricted funds General fund 6,653 5,245 11,898 Restricted funds Arts Council of Northern Ireland.. Instrument Fund Arts Council of Northern Ireland: Computer Equipment 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 Comparative net movement 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: Jnstrument Fund Arts Council of Northern Ireland: Computer Equipm¢nt Fund Ulster-scots Agency Ensemble 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) 1,337 15 ontinued...
bern DrummiD relan chool in and Notes to the Finaneial Statements - continued f r th Year Ended l March 2025 11. RELATED PARTY DISCLOSURES There wer¢ no related paty transactions for the year ended 31 March 2025. 16
in rummiD School ailed Statement of FinanciaI Activities e Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENrs Other trading activities Sponsorships Registration fees Book sales Other income 250 8,723 190 105 500 8,768 290 2,660 9,268 12,218 CharAtable activities Grants 42,945 51,729 Total incoming resources 52,213 63,947 EXPENDITURE Charitable activities Insurance Postage and stationery Advertising Sundries Tutor Costs Rent Adrninistration fees Web desi & support Membership f¢es Musical instNments Teaching materials Depn of Musical Instruments Depn of Computers Depn of bagpipe tuners 1,625 455 103 621 27,049 19,364 11,120 230 155 828 70 1,805 2,253 74 1,644 (626) 275 461 26.778 14,568 11,120 158 150 1,198 2,000 1,805 2,253 74 65.752 61,858 Support costs Fillanee Bank charges 142 139 Governance costs Sundri¢s Carried forward 34 34 13 13 This page does not forni part of the statutory financiaI statements 17
bern I land Pi rummin Sch ol Detailed Statement of Financial Activities r the Year Ended 31 March 2025 31.3.25 31.3.24 Governance costs Brought forward Accountancy fees 34 600 13 600 634 613 Total resources expended 66,528 62,610 Net (eXpendirevIncorne (14,315) 1,337 This page does not forn] part of the statutory financial statements 18