CHARITY REGISTRATION NUMBER: SC010287
Highlands and Islands Music and Dance Festival Unaudited Financial Statements
31 July 2025
RA CLEMENT ASSOCIATES CHARTERED ACCOUNTANTS Chartered accountants
5 Argyll Square Oban Argyll PA34 4AZ
Highlands and Islands Music and Dance Festival
Financial Statements
Year ended 31 July 2025
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|Trustees’|annual|report|1|
|Independent|examiner's|report|to|the|trustees|3|
|Receipts|&|Payments|Account|4|
|Statement|of|balances|5|
|Notes|to|the|financial|statements|6|
|The|following|pages|do|not form|part|of the|financial|statements|
|Detailed|statement|of financial|activities|7|
|Notes|to|the|detailed|statement|of financial|activities|8|
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Highlands and Islands Music and Dance Festival Trustees’ Annual Report Year ended 31 July 2025 San en ee
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 July 2025.
Reference and administrative details
| Registered charity name | Highlands | and Islands Music and Dance Festival |
|---|---|---|
| Charity registration number | SC010287 | |
| Principal office | Hillview | |
| 24 McKelvie Road | ||
| Oban | ||
| Argyll | ||
| PA34 4GB | ||
| The trustees | ||
| B Smyth | Resigned 31 July 2025 | |
| C Boyle | ||
| Munro | ||
| P Park | ||
| Independentexaminer | Liam CampbellACCA ofRA ClementAssociates C.A. | |
| 5 Argyll Square | ||
| Oban | ||
| Argyll | ||
| PA344AZ |
Structure, governance and management
The Highlands and Islands Music and Dance Festival is a charitable unincorporated organisation and the purposes and administration arrangements are as set out in our Constitution.
Trustee recruitment and appointment
All of the Trustees are appointed or re-appointed at the Annual General Meeting.
Objectives and activities
The purpose as recorded in the Constitution is to promote and further develop the traditional and historical arts of the Highlands and Islands music and dance and to enhance their appeal to the local community and to tourists in the region. The main activity in relation to the above is the annual Highlands and Islands Music and Dance Festival which is held in Oban, Argyll on or about the first weekend in May.
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Highlands and Islands Music and Dance Festival
Trustees' Annual Report (continueg)
Year ended 31 July 2025
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Achievements and performance
Our purpose is to promote traditional and modern music and dance in the highlands and islands of Scotland.
In 2025 we again held our festival in 2 sections. A Saturday in March for highland dancing and a weekend in May for piping, dancing (highland and modern), fiddle and accordion and a very successful schools day.
Our dancing programme again included hosting 2 events of national importance. The Scottish area finals (the only team dancing competition in the world) and the Scottish choreography challenge. Both again attracted entrants from all over Scotland and we were able to meet demand from dancing schools and provide an extra choreography afternoon session.
All competitions were well received and supported and we appreciate the support given to us by way of grants, donations and sponsors.
Given the success of this years events, the committee are hopeful that we will be able to host a festival again in 2026 and we are already planning what format this might take.
Financial review
Reserves policy
Any reserves are held towards the running costs of future festivals
The trustees’ annual report was approved on......=0 8°)... and signed on behalf of the board of trustees by:
P Park Trustee
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Highlands and Islands Music and Dance Festival
Independent Examiner's Report to the Trustees of Highlands and Islands Music and Dance Festival
Year ended 31 July 2025
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| report to the trustees on my examination of the financial statements of Highlands and Islands Music and Dance Festival (‘the charity’) for the year ended 31 July 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the ‘2005 Act’) and the Charities Accounts (Scotland) Regulations 2006 (as amended). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination.
| report in respect of my examination of the charity's financial statements as carried out under section 44(1)(c) of the 2005 Act. In carrying out my examination | have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
Independent examiner's statement
| have completed my examination. | confirm that no matters have come to my attention giving me cause to believe that in any material respect:
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accounting records were not kept as required by section 44(1)(a) of the 2005 Act and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amended); or
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_ the financial statements do not accord with those records; or
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_ the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. /~ a Liam Campbell ACCA of R A Clement Associatey@.A. Independent Examiner
5 Argyll Square Oban Argyll PA34 4AZ
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Highlands and Islands Music and Dance Festival
Receipts & Payments Account
Year ended 31 July 2025
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| 2025 | 2025 | 2024 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Totalfunds | Total funds | ||
| Note | £ | £ | z | |
| Income and endowments | ||||
| Donations and legacies Charitable activities |
4 5 |
15,222 15,560 |
15,222 15,560 |
13,530 15,769 |
| Total income | 30,782 | 30,782 | 29,299 | |
| Expenditure | ||||
| Expenditure on charitable activities | 6,7 | 26,448 | 26,448 | 30,306 |
| Total expenditure | 26,448 | 26,448 | 30,306 | |
| Net income/(expenditure) and netmovement in funds | 4,334 | 4,334 | (1,007) | |
| Reconciliation offunds | ||||
| Totalfunds brought forward | 14,131 | 14,131 | 15,138 | |
| Totalfundscarriedforward | 18,465 | 18,465 | 14,131 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on page 6 form part of these financial statements.
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Highlands and Islands Music and Dance Festival
Statement of Financial Position
31 July 2025
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| 2025 | 2024 | ||
|---|---|---|---|
| Bank Accounts | Note | £ | £ |
| Opening bank balance | 14,131 | 15,138 | |
| Receipts Payments |
30,782 (26,448) |
29,299 (30,306) |
|
| Total assets less current liabilities | 18,465 | 14,131 | |
| Liabilities atyear end | |||
| Ordinarycreditors | 450 | 420 |
Liabilities at year end
Ordinary creditors
ae a statements were approved by the board of trustees and authorised for issue on vn 2\E2..., and are signed on behalf of the board by:
Wwe mS P Park Trustee
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Highlands and Islands Music and Dance Festival
Management Information
Year ended 31 July 2025 itent
The following pages do not form part of the financial statements.
Highlands and Islands Music and Dance Festival
Detailed Statement of Financial Activities
Year ended 31 July 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Grants receivable | 15,222 | 13,530 |
| Charitable activities | ||
| Hall admissions | 6,745 | 6,626 |
| Entry fees | 8,307 | 8,437 |
| Other income | 508 | 706 |
| 15,560 | 15,769 | |
| Total income | 30,782 | 29,299 |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Purchases Rent Ratesandwater Repairs and maintenance Vehicle leasing/hire Legal and professional fees Telephone Other office costs Other costs |
(7,627) (1,359) (4,174) - (9,583) (408) “ (248) (3,049) |
(6,337) (1,753) (3,642) (4,270) (9,252) (390) (460) (491) (3,711) |
| (26,448) | (30,306) | |
| Total expenditure | (26,448) | (30,306) |
| Netincome/(expenditure) | 4,334 | (1,007) |
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Highlands and Islands Music and Dance Festival
Notes to the Detailed Statement of Financial Activities
Year ended 31 July 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Activity type 1 | ||
| Activities undertaken directly | ||
| Cash prizes, medals & certificates | (7,627) | (6,337) |
| Equipment hire/purchase | (1,359) | (1,753) |
| Competition Halls Dance flooring |
(4,174) - |
(3,642) (4,270) |
| Adjudicators fees & expenses | (9,583) | (9,252) |
| Website hosting | = | (460) |
| Printing & stationery | (248) | (491) |
| Other costs | (3,049) | (3,711) |
| (26,040) | (29,916) | |
| Governance costs | ||
| Governance costs - accountancy fees | (408) | (390) |
| Expenditureoncharitableactivities | (26,448) | (30,306) |
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