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2024-12-04-accounts

JOHNSTONE PIPE BAND Annual Report & Financial Statements For the year ended 4 December 2024 -JP& OSCR SC025424

ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 4 DECEMBER 2024 Trustees, Annual Report........... .. ................... ........................................................................... Independent Examinerfs Report.. ....................................... ....................................................... Statement of Receipts & Payments............................................................................................. Ststementof Balar￿s................................................................................................................. Notssto the Finanaal statern￿ts............................................................................................... 9-10

TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 4 DECEMBER 2024 trusts83 arn pleased to ￿lf rnFxxt •Thl finwKial 8tatements together Y￿th ts tr￿ftdent exafflI￿• ropxt lor the year ended 4 D8(xmber 2024. REFERENCE AND ADMINISTRATIVE DETAIL8 SC025424 4 AlKh￿r￿Ch PA5 (RJ nstone 56 Street PA5 eAL

TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 4 DECEMBER 2024 8TRUCTURE GOVERNANCE AND MANAGEMEKr Gov•rnlng Docum•nt Johnstone ￿"pe Band 18 an Uninojrporated assocaation and vra8 awarded dHritabl8 8tatU8 the 16th 0(ob8r 1996 wlth the charty number SC025424. The charity Is govemed by a Con81itution, and it wa8 last amwthd in Oct(knr 2020. Appointsn•nt of Trust••s Tt￿ Trustees of johnsto￿ Pipe Band are also a8 "C(xnmrttee Member8. arKI are appoint￿ y at Ihe Amual Genwal Meeting (AGM) held in Odober. There is rKJ r88tsi(.(￿ the number of twms Serv￿1. Under the Conststuti(m, the Band committee will con818t of ten member8" the Pre8iden( ts Secretsry, Treasurer, the Pipe Major, and the Leadlng Drummer shall be memtm by virtue of hc4dirYJ office. A q￿urn of the Band committee shall be SIK of whth at least fow shall be (xdinary barKI M￿nbel¥. Membership will be open to any person who either plays the pipe8 or dNm8 or who wi8he8 to leam to do 80. Organlsatlonal Structur• Charity Trustees are responsible for the diredion and govemance of the charity and meet regularty to (x)n￿der the busin&ss of the chwity. Rlsk Ass•ssm•nt ft is a requlrement for Johnstone Pipe Band members, who are part of the Renfrewshire S(K>ols Pipiw arxl Drummi￿ to b￿ne member8 of the Proteding Vulrffible Groups (PVG) Scwne. OBJECTS & ACTivmE8 Charttabl• Purpos•s Johnstone Pipe Band has been establthed ￿th the folk￿ng CharitatAe PurFThW: The advanC￿lent of education The advancement of citizenship or (x)mmunity developmenL Actlvltfi•s JohnstDne Pipe Band meet their tharitable purposes through the pro￿siC￿ of ppe barKJ rnuS￿ try the To maintain a body of Pipers and Drummers. To foster the teaching and advancement of Pipe Band Music. To (x* WKI maintsin a b￿￿1 of fell(Y￿hip with ￿perS and drummers evwywtrwe. We ty to athieve the ot4"ectives listed above by re(xuitiryJ and teathing new membws, by a6 often as arxl ty c(xnpetirYJ at Pipe band (Xxnpd￿￿￿. m￿nb￿S are enowrnged to develop their skills, thrDugh solo and band cfxnpetition and to Piixry and DrummwvJ qUalifi(xtiC￿ board c￿rSe8 %thich are re(x>gnised by the S(thsh ￿￿ty. ACHIEVEMENTS & PERFORPAANCE The year saw (x)ntinued progress our grade 1 (the prEmier grade) band and a ￿launCh of the 3 barKI in Septemtw wrth an expe(￿ed c(xnpetitive (xrtir¥J in 2025. The organisation ha8 continued to 8U8ts1n one pipe band in Grade 1 (the premler grade) The grade 3 barmd has recxuited a blend of youth and experience and Is ready to resume ts role as a feeder barKI f￿ the grade 1 baThl a mix of outh and ex

TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 4 DECEMBER 2024 band vffy link8 wth the no￿ fomied Renfrthyshire Sdwls Pipe Band aThJ R0nfrffi￿1re ScKxls Dwekpnnt Ppe B8nd. both f¢ffi￿d a8 a re8utt of cl)8e pth8r8Np vthlng Renfrwwshire This 8ame ot¥ecve ts also athieved wth our cwn irbh(xMe trainlng. The band cfjndwled its amual of £49,317 (2023: £55,954) was rnxivaj the finan(ad Per￿ arKI the main 8(xuce of fimthr¥J c£YtrILM to be (kx)akns, fundraising and Fknance fee8. At tho of the fffwwl pericxl. the (wty had a 8urplus of £6,321. Donatsd Facllltl•s & S•rvlo•s Chanty Trustee8 would1￿8 to thank the service prowded by all ts (arity8 volunteer4 who are M￿nb￿S of tho band and have helped to (X￿tribUte towards the suc(X88 and athievements made V￿th￿l thi8 R•s•rv•s Pollcy Thwe18 rx) Reswve policy in pla(x. Jthnstone pl￿ Band has no finarKial commrtments and t￿ts￿, at ts prewt time, tty th r¥)t feel the tr> have 0Thg. The Chanty Trustees wil (>)ntIn￿ to M(￿ltOr th￿. arxj rf ne(xsary, they will implement a Re8eNe policy. plan ts the fOrth(￿Wya year Is to cOntIn￿ to improve the level of attamment th￿gh cxynpthn arKJ ILwknI •Thl to txllkl the 8ucc8s of prevI(X￿ years. APPROVAL Trus reFXXt was approv￿1 by tnjstees ￿ 10 Octot*r 2025 a￿1 signed on their behalf ty.

INDEPENDEKf EXAMINER'S REPORT FOR THE YEAR ENDED 4 DECEMBER 2024 Ind•p•nd•nt Examlnefs Report to th• Trust•es of Johnston• Plp• Band I reFKXt (m ts xr(xmts of the charity f(x year 4 Docembor 2024, whlth are ￿t (xrt ￿ pages 7 to 10. R•sp•ctlv• r•sportslbllltl•s of Trust••s and Examln•r The canty's trustees arn reSp￿sIble fty the preparntsC￿ of the ac(x)unts In a(X0rdar￿ with the twms of the Chantm and Tntstee Investrnwrt (Sc(thrxl) Act 2CK)5 Clhe 2CX)5 ￿ and the Charrtm Acc￿nts (Sccthnd) Regulath)ns 2(KE (as amerthl) Clhe 2(Th Regulationsl The trustees consider that the audit requirement of Regulat￿￿ (10)(1)(d) of the 2(Th Reg￿atsonS does fK)t appty. tt 18 my reSP￿sIbl1rtY to axamlrn the ac￿￿nts KJ8r ge(on (44)(1)(c) of the 2(X)5 Ad arml to State wt￿ther partiad mattefB have c(xne to my att￿tion. Basls of Ind•p•nd•nt Examln•fs 8tst•m•nt My examinats.￿ is carried (xrt In a￿dan￿ with Regulabon 11 of the 2C￿ Regulati(Th. An ex&nmabc th thC￿ records. ft also irKludes consideratlon of any unu8ual items or disc108ure8 in the accourrts, arKI 88ek8 explanabons from ￿ trustees concemirYJ any 8uch mattern. The prcwJure8 undertaken do prcNide all eVKIen￿ that wrxjld be required in an a￿1¢ and o)nsequenty I do n( ewe88 an audit qxnicm cm ts vmv given by the &xxxmts. Ind•p•nd•nt Examln•fs Stst•m•nt In C￿ne(￿on with my examInati￿, rK> matter came to my attentknn:. 1. gNe6 me r￿S￿￿ble cause to believe that In any material rw the rw1ur￿nats to keep a¢XX)unting records in aC￿rdance with s￿rtion 44(1)(a) of the 2(J)5 Ad and RwlatKm 4 of 20C6 Regulations, and 2C￿ Regulab"on8 have met, or

8TATEMEKf OF RECEIPTS & PAYMENTS FOR TrIE YEAR ENDED 4 DECEMBER 2024 2023 25,931 17,935 5,451 24931 31,320 17.936 20.234 6,461 FLfKI Tralru Incurn 49.317 49,317 41 41998 2,(Y25 41￿ 41996 62,025 6.321 6,321 (6,071) 6,321 321 (6,071) The Notes cm pajes 9 tD 10 f￿ an integral part of these ac>))unts.

STATEMEKf OF BALANCES AS AT 4 DECEMBER 2024 2023 4,135 6.321 10,4&3 4136 6,321 10.466 10,X (6,071) 4,135 SLKpW(DefiaQ fcT ye 10, 10,393 4,072 Cad) In Fknj 10. 10.466 4,135 The Notes ¢￿ pages 9 to 10 fomi an integral part of these accounts.

NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 4 DECEMBER 2024 Basls of Pr•paratlon These accounts have been wepared on the receipt8 & payments ba818 in acc(xdance vdth: (a) The Charities Trustee Inve8tment (Scotland) Ac 2()J5 (b) Tr Chariti88 Accounts (Scotland) Regulations 2C￿ (as amended) There have been no changes to the basi8 of preparation or to the previous yearf8 ac(xxJrts. Fund Ar•countlng (a) Unrestri(knl ftjnds are th088 that can be expend￿1 at the di8cretlon of the tru8tee8 in the further￿ of the objects of the charity. Taxatlon (a) The thanty is not liable to income tax or caprtal gain8 tax on Its (witable thits8. (b) The tharity 18 riot reglstered for VAT, thus all costs are 8h¢xm inclusNe of VAT char£pd. Transact5oM with truststs and r•lat•d partl•s (a) No remuneration wa8 paid to tru8tee8 or any per3on8 connec*ed vrfth them durirvJ year (2023: £Nil). (b) No exper￿88 wwe reimbursed to ts trustees during the year (2(r23: £Nil). Incom• r•latlng to Tradlng Ltryestrictsd T(thl Fur 2Q3 TthiTYJ

NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 4 DECEMBER 2024 Paym•nts r•latlng to Charftabl• Actlvltl•s Td31 FurKIs 2023 7,527 s,5￿) 5,786 6,878 1,074 3,189 1,378 124 9,515 9.616 6,575 5,039 6.676 6,039 AdnMThstrati( CaknirvJ BWKI EqLllFxr£nt 705 5.533 1,447 21, 1,237 Ulilties (467) EqulprrEnt Fknl Flre 41￿ 41996 62,025 10-