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2025-09-30-accounts

Charity Registration No. SC016016 Company Ragistration No. SC108350 (Scollandl Edlnburgh Y?uth Orchestra Dlrectors, Report and Unaudltod Accounts For the Ygar Endod 30 SoPtemb8r 2025

EDINBURGH YOUTH ORCHESTRA LEGAL AND ADMINISTRATIVE INFORMATION Dlrgctor8 D8vid Elliott Wendy Elliott lappointed 27 O¢tober 20251 Fiona Ouncanson Catherine Frew Malcolm Garden Iresigned 27 Odober 20251 May Halyburton Finlay Hetheringlon Rosemary Kenneally Elisabelh Kerr Nicholas Jones Kathryn Jourdan Iresigned 18 February 20261 Fiona McLe8n Kenneth Ta￿or Katherine Whitlock (appointed 27 Odober 20251 Socretary Nicholas Jones Charlty number SC016016 Company numbar SC108350 Règistored Office 59 North Meggetland Edinburgh EH14 1XQ Ind&pend￿t Examlner McFadden Associates Limltod 19 Ruuand Square Edinburgh EH1 2BB

EDINBURGH YOUTH ORCHESTRA CONTENTS Pag? Dlraclor8' report

8 Independant examiner's report Statement of financial activities io Balance sheet Notes to the accounts 12-16

EDINBURGH YOUTH ORCHESTRA DIRECTORS. REPORT FOR THEYEAR ENDED 30 SEPTEMBER 2025 The directors present their report and accounts for the year ended 30 September 2025. The accounts have been prepared in accordance with tho accountlng policies sel out in note 1 to the accounts and comply with the charity's Articles of Association, the Companies Act 2006. the Charit￿$ Accounts (Scotlandl Regulation5 2006 las amended). FRS 102'The Financial Reporting Standard applicable in the UK and Republic of Ireland and Accounting and Reporting by Charrties.. Statement of Recomrll&nded Praclifje applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. stru¢tur•. gov•rnan¢• and managèment Edinburgh Youth Orchestra was 8stablished by Memorandum and Articles of Association on 25th November 1987. The charity is a private company limrted by guarantee and incorporated in Scotland with registration nurnber SC108350. 11 has Its registerèd office al 59 North Meggètland, Edinburgh, EH14 1XQ. The director5 who served during ihe year and up lo the approval d8te were= David Elliott Wendy Elliott lappolnted 27 October 20251 Fiona Duncanson Catherin¢ Frew Malcolm Garden (resigned 27 October 20251 May Halyburton Finlay Hetherington Rosemary Kenneally Elisabelh Kerr Nicholas Jones Kathryn Jourdan Iresigned 18 February 2026} Fiona McLean Kenneth Taylor Katherin9 Whitlock {appointed 27 October 20251 No director has any benefici81 Interest in the cornpany. All ol the directors are members of the company and guaranlee lo Contribu￿ £1 in the event of a winding tjp. Management of the company is delègated to a Board of directors who are 8ppoinle¢J in accordance with the Memorandum and Articles of Association. Sub commlttees, reporting lo the Board, may be convened from lime to time as appropriate. Dirèctors are provided wlth upd8ted Inforrnalion regarding new legislation in f>rder that they arts aware ol their responsibilities.

EDINBURGH YOUTH ORCHESTRA DIRECTORS, REPORT ICONTINUEDI Dlr&¢tor8' r•8ponslbllltlos Company law requires the directors to prepare financial statements for each financi81 year whlch gnie a true and fair view of the sl819 ol tha company and of the surplus OT deficit of the eompmny for that period. In preparlng those nanc*al stst&ments, the directors are requiied lo.. Select suitable accounting policies and apply thern consistently,. Obserye the methods and principles of the Charitie5 SORP.. Make judgements and eslimales that are reasonable and pntdent.. St81e whether applicable accounting standards have been followed, subject lo any malerial departure disclosed and explained in the financial slalemenl5- Prepare the financial staiemenls on the going concern basis unless il is inappropri81e to presume that the company will ¢on¢inue in business. Tha directors are responsible for mainlainlrhg adaquate accounting records which dis¢losè, with reasonable accur8ey al any Ilme. th& financial position of the company, and enable Ihgm to ènsure that the financial st8lemants C4)mply with the Companies Act 2006. It is also their responsibility to safeguard the assets of the company and hgn¢e Its take rgasonable steps lo prevent and d8lecl fraud and othèr irregularities. The directors have considered the major risks to whlch the a¢tlvitiès and finances of the company arg exposed and have taken the necessary steps lo managè and mitigate these. A continuous process of risk assessment lakes place artsund all of lh8 company's activities, particularly a5 the diTO¢tors are mindful ol the fact that these involve young people. ObJ8ctlv•s and actlvltles The obje¢tives of the Company are lo promote and encourage thè participalion in musical activities of young people in Scotland, and in particular the interests of Edinburgh Youth Orchestra and any other groups eslablishe(S by th8 company from time to time. Achievements and porfomiance: Edinburgh Youth Or¢ho$tra: 2025 Soason Ea$tèr Ens•mblfrs Course Delivered frorn 17-20 April 2025. EYO'S Easter Ensembles Course engaged nearly 100 young musicians aged 10- 16 from over 40 schools across Edinburgh, the Lolhians and wider Scotland. Open to players of Grade 3 standard and above. th8 course provided many participants with their first experiencè of large-scale ensemble performance. Across tour days of intensive rehearsal. partiGipants devek)ped core ensemble. listening and perfomance skills within 8 SUPPOrtive and inclusive environment. The coursts wos led by Lawrence Gill and Claire Docherty, supported by a team of nine profèssional lulors, ensuring high-quality musical guid8nce throughout. A key aGhievem8nl of the course was the delivery of a collaborative Creative Cornposf(ion workshop, in which all participan15 contributed to the creation and perfomiance of a new work. Thi5 initiative slrenglhened creativity, confidence and teamwork. and provided a valuable introduction to composition and collgctivfr music-making.

EDINBURGH YOUTH ORCHESTRA DIRECTORS, REPORT (CONllNUEOI The course concluded with a well-atlended Sharing Concert, showcasing a varied and ambltious programm& including Bizel'5 Les Toréadors from Cam?en, Khachaluri8n's Sabre Dance, and work5 by Bartok, Handel and Dvopak. The premiere of the participants. own composition demonstrated both musical progrtrss and creative engagem9nt. The final performance. featuring a lull orchestral rendition of Highland C8lhedr81 with guest bagpiper Rory Forbes, provided a mernorable conclusion and highlighted the particlpants, collèctive achievement. Participant and parent fgedback evidenced high levels of satisfaction, with particular emphasis on the inclusive atmosphere, quality ol teaching, and the confidence gained through perfomiance. Many participants expressed strong desire lo return, indicating 3ucces3ful engagement and retsntion. Summer Symphony Orehestra The Summer Symphony Orchestra ¢ourse, delivered from 2-9 Au9USt 2025, brought together ovèr go advanced young musicians from across Scotland for an inlenswe week of orthestral training and perfomiance. Under the direction of inlemation8lly renown￿ condudor Sian Edwards, and supported by an expert team ol tuloT5. participants engaged with a demanding symphonic repertoire, demonslraling significant artistic and technical progression. The programrne induded Holsl's The Planets. Vaughan Williams. Fantasia on a Them8 by Thomas Tallis, and Ticheli's Anggls in the Afrrhileclure, offering participants the opportunity to porform complex, large-sc8le works. A notable innovation in 2025 was the introduction of 8 one4ay project, a rehearsal and perfomiance of 'Star Wars Suite, led by Robert Baxter. This iniliallve required participants lo learn and perform a substantial work within a ompres5ed limefrarng, fostering focus. adaptability and teamwork, while enhanryng engagement through well- known ropertoir8. The course culminated in ￿ sold-oul performances at Greyfriars Kirk as part of the Edinburgh Festival Fringe. Audience ￿spOnse was highly positive, reflecting the quality of performance and the irTipact of the programme. A stsndoul achievement was the collaboration with the National Youth Choir of Scotland Chamber Choir in the final movement of The Planets. demonstrating successful partnership working and delivering a powerful artistic out¢ome. Participants reported a slrong sense of community and highlighted the value of perfomiing high-calibre repertoire alongside peers. The intensive ￿hearSal schedule support8d rapid music31 developmènt. with expert tuition enabling participants to translate technical leaming into high-quality public performance. The programme also contribuled to progression palhways, wth participants moving on to further study al leading conservalo)ires. including the Royal Conservatoire of Scotland and the Royal Academy of Music. Parent fèèdback demonstrated the wider impact of the programme, particulady in supporting 8spirations, building Iranslerable life skills such as resilience and teamwork, and enabling access through financial assistance. The availability of bursary support was critical in ensuring inclusivity and equal opportunity for participants from lower- income backgrounds.

EDINBURGH YOUTH ORCHESTRA DIRECTORS. REPORT ICONTINUEDI Overall Impact Across both progRmm8S, the Edinburgh Youth Orchestra in 2025 succ&ssfully.' Engaged over 190 young musicians from across Scotland Delivered high-quality musical training through PTof8ssional artistic leadership Expanded creativg learning through composition and innovative project work Achieved strong publlc engagement through well-attended performances Strengthened progression pathways into further musical study and careers Maintained a Clear commitment to accessibilty and inclusion through finanaal suppK•rt These outcome5 demonslratg the organisalion's continued success in dellvering impactfvl, high-quality mu8i¢al exp8riences and supportlng the next generation of young mu5iaans. Flnanclal revlew Th& overa11 expenditur8 on the company's activities was £76,77812024- £63.6421 and the total incomewas £83,806 12024 - £68.0721. resulting in a surplus of £7,02812024 - £4,430). Prin al fundin sources Considerable assistance in meeting the costs of the COUTSes was received from several Chariiable Trusts, organlsations, and individuals by way of donation8 amounting to £38,700. Edinburgh Youth Orchestra g18tefully acknowledges the generous support provided by.. Baillie Gifford Foundation Scotland Cost of Living Award Gaoff Ball Pear Trea Fund for Muslc Penponl Trust Stevenston Chari18ble Trust The Mary Janet King Foundation The Radcliffe Trust The Stsfford Tnjst Tillyloss Trust William Syson Foundation The directors acknowledge the considerable supptsrt given by George Watson's College to the work of th orchestra. Oneryoff donations and society member individual donations tolalled £2,33012024- £6,233) for the year.

EDINBURGH YOUTH ORCHESTRA DIRECTORS. REPORT ICONTINUEDI R¢￿1veS pollcy As a charity, the directOT5 have examined the company's requirements for reserves considering the main risks to the organisation. Since the company has no staff, premlses. or othef fixed finan¢lal commilrnents, they believe that setting a policy to maintain reseNes al a certain level is not strictly required. However, the directors have estsblished a pollcy whereby Ihay aim lo mainlaln unreslricled funds not cornmilted to being equivalent to the expected gap between the typical ￿SIS to run the annual courses and the amount expected to be received from players, fees and donations, which amount to approximately £10,000- £15.000. These reseNes would be needed to mogt the short-temi working capital requirements of the company. i.e. lo be able to run the upcoming courses, and the directors are confident that al ihis level they would be able to conlinue the ctjrrent advilies of the ¢omp8ny for at le8st one further year in the avent of a signllicanl drop in lundlng. The level of unrestricted reserves available to the cornpany al the year end amounted lo £41,892. Future Plans: Sèason 2026 Looking ahead lo 2026, EYO will build on the momentum of 2025 with expanded access and conlinued artlstic ambibon across both ils Ensgmbles and Symphony Orchestra programrn8s. Leader8hlp and Devèlopment The appointment of a new general manager represents a significant slep forward for the organisation, strengthening operational delivery, supporting strategic growth, and enabling EYO to deepen its partnerships and widen participation. A key priority will be lo ensure an increaséd bursary progfamme so financial barriers are rèduced, allowing more young people to benefit from EYO'S programmes. Easter Ensemblès Course 2026 In 2026. EYO will expand its Easter Ensembles Course, increasing participanl numbers to mèet growing demand while mainloining the highquality, Inclusive experience that defines the programme. Alongs5de this growth. EYO will enhance its bursary provision to ensure that cost is not a barriar lo participation. Partnership dgvelopmenl will be central to tho course's evolution. EYO will partnèr with Sistema S¢olland and will slren9lhen coll8boralion with local Instrumentsl Music Services, deepening connedions with teachers across the unty. The course will also introduce new structured development opportunilios within ils teaching model. EYO wll expand its ambassador role, enabling earty-career musicians. drawn from senior Symphony Orchestra members and recent alumni, to work alongside professional tutors, g8inlng valuabl8 experience in music education and leadership. In addition, a new mentor role will be inlroduc&d for S5 and S6 Symphony Orchestra members with an intertsst in te8¢hing. These m¢ntOTS will support younger partlClP8nts during the course. dtrveloping ￿e1r skills in communication, leadership and peer 18arning, while contributing to a supportive and aspirational leaming environment.

EOINBURGH YOUTH ORCHESTRA DIRECTORS, REPORT ICONTINUEDI Summgr Symphony Orchestra 2026 EYO'S flagship Summer Symphony Orchestra will ￿turn in 2026 under the direction of Internalion8lly acclaimed conductor Natali8 Lui5-Bass8, markin9 an exciting new chapter in the orchestra's artistic188dershlp as (( moves to a model where the orchestra will work with different guest conductors each season. Participants will rehearse a bold and ambitious programme designed to challen9e and inspire: Marquez- Conga del Fuego Nuevo Oetomo- Soar.. Concerto for Marimba and Stftngs- soloist Calum Huggan Mahler- Symphony No. I This repertoire will provide young musicjans wrth the opportunity to engage with a diverse ranye of musical styles, from contemporary and Latin American influences lo the large-sc8le symphoniG tradition. As in previous years, the course will combine intensive rehearsals with high-profile public performances, supporting partlClP8nls lo achiève exceptional artistic outcomes. The 2026 Symphony Orchestra will Continue to prsoriUso progression and professional dèvelopment, with participants benefiting from expert tuition, immersive rthearsal experiences, and the opportunity to perform at high level. Looking Fo￿ard Across both programmes, EYO'S plans for 2026 refiect a clear commitrnenl to growth, inclusion and excellence. By expBnding access, slTènglhening partnerships and creating new pathways for leadership and progression. the organi58tion wlll continue lo support young musicians from across Scotland at evgry stsge of their development. Through these initiatives. EYO aims not only to deliver outstanding musical experiences, bul also to nurture the next generation of perfomiers, educators and creatNe leaders. On behalf ol the Board of Directors Davld Elliott Chairman of Board of Directors Dated: 8 May 2026

EDINBURGH YOUTH ORCHESTRA INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF THE EDINBURGH YOUTH ORCHESTRA I report on the 8ccounts ofthe charlty for the year ended 30 Septembèr 2025, which are set out on pages 10 to 16. Rèspectlvo r•spon$lbllltl8s of Dlr8ctors and èxaminer The ch8rrtls directors are responsible for the preparation of the accounts in accoTd8nce with the temis of the Charrties and Director Investment (Scotlandl Act 2005 and the Chariligs Accounts Iscollandl Regulations 2006, and they consider that the audit requirement of Regulation 1011 Ila) to Icl of the Accounts Regulation5 does not apply. It is my ￿SponSIbl11ty to examine the a¢¢ounts as required under se¢tion 44{1 Ilcl ol the Act and 10 State whether particular matters have come lo our attention. Basi5 of Independent examinèrfs repgrt My $xaminalion was carrigd out in accordance with the Stalernent of Standards for Reporting Accountants and R8gulation 11 of the Charities Accounts IScoUand} Regulalons 2006. An examination includes a review ol the accounting records kept by the chadly and a compari50n of the accounts pwsented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts and soeks explanation5 from the directors con¢erning any such matters. The procedures undertaken do not provide all the evid8nce ihal would be Tequired in an audit and consequently I do not express an audit opinion on the view given by thè accounts. Independgnt examin•rfs statement In connection with my examination. no other matter except that referred to in the previous parograph has me to my altenlion.. lal which gives me reasonable caus& lo believe that in any material ￿spect thg requirements.. lil to keep accounting recoids in accordance with section 4411 Ila) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations.. and {iil lo prepare accounts which a¢cord with the accounting records and Comply with the accounting requirgmenis ol Regulation 8 of the 2006 Ac¢ount5 Ragulalions and with the methods and principles of the Stslèment of Recommendad Practice." Accounting and Reporting by Ch81ities.' have not been met; or Ibl lo which. in my opinion, attention should be drawn in order lo enable a proper understsnding of the accounts to be reached. David Stewart CA Chortered A¢counlant IICASI 19 Rutland Square Edinburgh EH1 2BB Oaled: 8 May 2026

EDINBURGH YOUTH ORCHESTRA STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025 2025 2024 Note Income Don8lions and legacies Incoming resources from charltable aciivities Bank interest 41,030 30.583 41,8BS 37.049 891 440 Totsl income 83.806 68,072 Ex enditure Charilablo activities 76,778 63,642 Total expènditure 76,778 63.642 Net income for the year I n81 movement In funds 7,028 4.430 Fund balances al 1 Octrjber 2024 34.864 30,434 Fund balan¢•s at 30 Soptember 2025 41,892 34,864 The ststèmenl of financial aclivilies also complies wilh the requirements fof an income and expenditure accotsnl under the Companies Act 2006. 10

EDINBURGH YOUTH ORCHESTRA BALANCE SHEET AS AT 30 SEPTEMBER 2025 2025 2024 Note Curr•nt assets Other debtors 440 Cash at bank and in hand 45.709 48,524 45,709 48.964 Credltors.. amounts falllng due withln one year Accruals and def&rred income 10 13,8171 (14,1001 Total assets 1055 ¢urrant liabilities 41,892 34.864 Incom• fund5 Unrestricted funds 41,892 34,864 The company is entil￿d to the exemption from the audit requi￿rnent contained in se¢lv)n 477 of the Companitss Act 2006. for the year ended 30 Septèmber 2025. No member of the company has depositèd a notice, pursuant to section 476. requiring an audit of these accounts. The direotors acknowledge their responsibilitie5 lor ensuring that the company keeps accounting records which omply with sedion 386 of the Companies Act 2006 and lor preparing accounts which give a true and fair view of the st8tè ol affairs of the company as at the end of the fin3n¢ia1 year in accordance with the requirements of section 394 and 395 and which otherwise eomply with the requirements of the Companies Ad 2006 relating lo accounts. so far as 1$ applicable to the company. These accounts have been propared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. The accounts were approved by the Board on 8 May 2026. DBvid ElSiott Chairman of Board of Dir8ctors Company Registration no. SC108350

EDINBURGH YOUTH ORCHESTRA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 1 Accounting Pollcles Charity infomiation Ed5nburgh Youth Orchestra Is a private company limited by guarantee incorporated In Scotland. The registered office is 59 North Meggedand. Edinburgh. EH14 IXQ. 1.1 Accountlng conventlon The financi31 statements hav8 been prepared in accordance with the charity's Articles ol Association. the Ch8rities and Dire¢lor Inveslmenl (Scotlandl Act 2005, the Charities Accounts (Scotlandl Regulations 200618$ amended) and 'Accounting and Reporting by Charities-. Slalemgnt of Recommended Practice app5icable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. las amended lor accounting periods commencing from 1 January 20191 I'the SORP'I. The charity is a Public Benefit Entity as defined by FRS 102. The charity has tsken advantage ol the provisions in the SORP for charhSes applying FRS 102 Update Bullets'n 1 not to prepare a Statement of Cash Flows. The financi81 slalements are prepared in Sterling, whl¢h is the fundonal currency of the charity. Monetary amounts in these financial stslements aro rounded lo the nearest £. The financial statements have been prepared under the historic cost convèntion, modified to includè the revaluation of freehold propertie8 and to includg investment properties and certain financial instruments at fair value. Thè principal a¢¢ounting pollclès adopted are set out below. 1.2 Going ¢on¢ern Al the time of approving the financial slalements, the direclors have 8 reasonable expectation that the Charity has adequate rasources lo Continue in operational existence for the foreseeable lulure. Thus, the directors continue to adopt the going con¢¢m basi5 of accounting in preparing the financial statement5. 1.3 Charltable fund$ Unrestricted funds are available for use al the dSscretion of the directois in furth8rance of their charitable obje¢lives unless Ihe funds have been d8signaled for other purposes. Restricted funds 8rè subject lo Specif￿ ¢onditions by donors as lo how Ih&y may be used. The purposes and uses of the restricted funds are sel out in the notes to the financial statements. Endowment funds are subject to speciflc conditions by donors that the capital musl be maintained by the charity. 1.4 Incomlng resources Income is r&cogni5ed when the charity is legally entitled to il after any perfomiance con¢Jitions have been met, the amounts can bè measured reliably, and it is probable that the income will be rgceived. 12

EDINBURGH YOUTH ORCHESTRA NOTES TO THE ACCOUNTS (COMTINUED) Cash donations a￿ recognised on receipt. Other donations are recognised once the charity has b88n nolifigd of the donation unless performance conditions require deferral of the arnovnt. Income tax recoverable in relation to donations received under Gift Aid or deads of cov8nanl is recognised al the time ol the donation. Legacies are recognised on recelpt or othgmse sf the charfty ha5 been notified of an impending distribution. the amount is known. and receipt Is expected. If the amount is not known, the lègacy is treated as a contingent asset. Turnover is measured at the fair value of the coNsideration received or receivable and represents amounts receivable for goods and seTvi¢es provided in the normal course of business. net of discounts, VAT and other sales-r818ted taxes. l.S R8sourc•$ •xpended Expenditure is recognised when a liability is incvrred. Charltable 8Ctivitie5 indude expenditure associated with the s189ing of productions and include both direct and support costs re1811n9 to these activities. Govemance costs include th08tr incurred in the governance of the charity and Its assets and are primarily associated with constitutional and ststulory requiraments. Support costs include central functions and havo been allocaleLI to the charitable activity on a basis consislenl with their Use. 1.6 Cash and cash ¥quivalents Cash and cash equivalents include cash in hand. doposi15 held at call wlth banks. othgr short-term liquid investments with original m8turitie5 of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.7 Flnan¢lal Instruments The charity has el8ct6d lo apply the provisions of Section 11, 'Basic Financial Instruments, and Section 12. 'Other Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial Instruments are recognised in the charity's balance sheet ￿en the charity becomes party to the contractual provisions of the Instrument. Finan¢io1 a55ets and liabilities are offset, with the nel amounts presented in the financia1 instrurnents, when there is a legally enforceable right lo set off the recognised amounts and there is an inteniion to setue on a net basis or lo ièalise the asset and settle thg liability simultaneously. 13

EDINBURGH YOUTH ORCHESTRA MOTES TO THE ACCOUNTS (CONTINUED} Baslc financlal assets Ba&c financial assets, which include debtors and cash and bank b8lance5, are initially meaSu￿d at transaction price including transadion costs and are subsequently cafried at 8mortised cost using the effective interest rnethod unless trè arrangement constitutes a financing transaction, where the transaction is measured al the present v8lue of the future receip15 dlscounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Baslc flnancial liabllitles Basic financial liabilitiès, including creditors and bank loans. are initially re¢ognised at transaction price unle5S the arrangement constilules a financing transaction, where the debt instrument is measured at the present value of the futurè payments discounted al a market rale of interèst. Financial liabilities classified as payable within one year are not amrtised. Debt instruments are subsequently carried at 8morti5ed cost, using the effectSve inler8sl rale melhod. Trade creditors are obligations lo pay lor goods ￿ services that have been aGquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. Otherwise. they are presented as non-current liabilities. Trade creditors are ￿￿gnised initially al tr8nsaction price and subsequently measured 81 amortised cost usln9 the trffeclive inleresl method. Derncognition ol linanclal liabllltles Financial Ilabilities are derecognised when the charity's contractual obligations Èxpire or are discharggd or cancdled. 2 Donations and 1ogacie5 2025 2024 Donations and glfts 41.030 30,583 3 Incoming resources from charitabl• activitios 2025 2024 Player fees Concert- lickats. Pfogrammes ond adverts 35.114 29,470 6,771 7,579 41,885 37,049 14

EDINBURGH YOUTH ORCHESTRA NOTES TO THE ACCOUNTS ICONTINUED} 4 Charltablé activltles 2025 2024 Concert production and performance.. Activities undertaken d1￿CtlY SLtpport costs 56.894 47,986 17.105 14.858 73,999 62,844 Independent examination lee Other governance costs Logal fees 440 400 398 269 2,070 63,642 Total 76.778 S Actlyltles undgrtakgn dirgetly 2025 2024 Costs relating lo conc8rt production and performance comprise.. Professional lees 28,249 33,581 Rehearsal and concert costs Travel, accommodation and subsistence Printing and promotion 14,893 8,514 6,202 9,039 2.218 2,184 56.894 47,986 6 Support costs 2025 2024 Administration costs 17,105 14,856 15

EDINBURGH YOUTH ORCHESTRA NOTES TO THE ACCOUNTS (CONTINUED) 7 Dlrectar R•mun8ratlon One dlrgclor, May Halyburton. receiv9d fees lor instrumental tuition tolalling £1.54012024 - £8001. These payments were not related lo the duties ol a director and are permitted by the Memorandum of A55ociallon. Expenses tolalling £107 12024 £1.7071 were reimbursed to Iwo directors during the year, wholty in respect of expenditure incurred for the purposes of Edinburgh Youth Or¢heslTa activities. The58 were related to filing requirements for Companies House and sundry expenses. 8 Employ••s Thero were no employees durfng the year. 9 Rolatod Partle$ A close famlly mernber of a director, Wendy Elliott. was paid a lee of £7,000 12024 £7,0001 for general management. 10 Crnditor$: amounts falllng due wlthln one year 2025 2024 Accrua13 and deferred Income 3,817 14,100 16