## **Helensburgh Orchestral Society: Summary Accounts**
1[st] July 2025 to 30[th] June 2026
## **Hon. Treasurers Report for Season 2025/26**
This report covers the full financial year (1[st] July 2025 – 30[th] June 2026). The accounts, as presented here, have been independently examined and will be lodged with OSCR.
As always, we are indebted to our Programme Advertising contributors, our Main Sponsor and to the generosity of audiences, members and others in their donations. Also to Douglas Carrie who has, once again volunteered his time to act as Independent Examiner of the accounts.
## **Membership & Committee**
Membership has remained steady through the year, standing at 38 full members as at June 2026. At the September 2025 AGM, the Committee was re-elected with one replacement member. As required by recent legislation, committee member details have been recorded with OSCR.
## **Activities through the Financial Year** :
- The **July 2025 Playday** was well attended by both membership and guest players from regional music groups, yielding a substantial net surplus (£866). Much of this was accrued before the end of June 25 and therefore represented in the FY 24-25 Closing Balance.
- Two **Main Concerts** were staged in November 2025 and March 2026. Lower ticket sales and increases in costs, particularly venue hire, were offset by generous audience donations and, together, these concerts yielded a minor surplus (£91).
- A further **Informal Concert & Social** was staged in May 2026, with free admission to the public. The net cost of the concert and preceding rehearsals (£1,040) was largely offset by the surplus from the July 2025 Playday (see above).
## **Income**
Although lower than 2024-2025 (which was boosted by recovery of previous years’ Gift Aid refunds), total income for the year at £11,007 is broadly in line with expectations and the trend from preceding recent years.
## **Expenditure**
At £11,687, FY Expenditure is back in line with previous year trends after the 2024-2025 trial of three main concerts and the associated costs.
With healthy reserves at the end of the previous FY, the opportunity has been taken this year to invest in maintenance of the orchestra’s timpani and the replacement of publicity material (total £1,026).
## **End of Year Balance & Reserves**
Taking all the above into account, the Closing Balance is £8,452 (£9,132 at 30[th] Jun 25), a deficit of £680 over the year. This still comfortably meets HOS’ Reserves Policy requirement, a minimum liquid reserve of £3,000 to cover lost income should a concert have to be cancelled.
## **Trustees’ remuneration and expenses**
None
Signed on behalf of the trustees:
Date: 1 July 2026
Michael Tarr (Honorary Treasurer)
Stephen Caira (Honorary President)
## **Receipts and Expenditure 25-26**
**----- Start of picture text -----**
Receipts Statement 2023/24 2024/25 2025/26
Membership Subscription £5,715 £5,415 4,360
Tickets £2,019 £3,217 2,098
Gift Aid refunds £0 £3,170 1,107
Donations £74 £975 1,033
Summer Event(s) £2,006 1,135
Fund Raising (Raffle) £5 £548 379
Sponsorship £230 £359 250
Programme Advertising £300 £350 400
Orchestra Tea £0 £237 246
Total £8,468 £16,923 11,007
**----- End of picture text -----**
**----- Start of picture text -----**
Expenditure Statement 2023/24 2024/25 2025/26
Rehearsal Hall Hire £2,030 £3,064 £2,821
Conductor Fee £3,230 £4,360 £4,260
Leader Fee £1,000 £1,500 £1,280
Musicians Fees £1,220 £1,445 £315
Musicians Expenses £160 £200 £48
Music Purchase/Print £0 £608 £75
Music Hire £118 £186 £160
Training (Sectionals) £200 £200 £436
Making Music £259 £270 £276
PRS Fees £0 £82 £0
Administration £190 £192 £168
Programmes £148 £196 £215
Tickets £35 £38 £37
Posters £47 £72 £113
Musicians Gifts £32 £79 £102
Fundraising expenses £13 £62 £117
Bank/Finance fees £0 £6 £8
Orchestra Social £150 £0 £230
Equipment & Maintenance £1,026
Total £8,972 £12,560 £11,687
**----- End of picture text -----**
## **Balance Sheet 2025-2026**
**----- Start of picture text -----**
2023/24 2024/25 2025/26
Opening Balance (see Note) 5,273 4,769 9,132
Income 8,468 16,923 11,007
Expenditure 8,972 12,560 11,687
Closing Balance 4,769 9,132 8,452
Deficit / Surplus -504 4,363 -680
Funds and Assets
2023/24 2024/25 2025/26
Current Assets
Bank account 4,713 8,422 8,109
Cash in hand 56 710 343
Receipts yet to be banked 0 0 0
Cheques written yet to be banked 0 0 0
Total 4,769 9,132 8,452
Movement in net current assets -504 4,363 -680
Fixed Assets
Pedal timpani (-10% pa) 278 250 225
Music library (static, nominal) 100 100 100
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## **Notes**
1. While they are not specific assets of the Society, it has a one-quarter share in the Victoria Halls staging and contributed to the purchase of the concert grand piano.
## **APPENDIX 3**
## OSC **r**
Office of the Scottish **Charity Regulator**
## **’ Independent examiner s report on the accounts V2**
||**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|
|---|---|---|---|---|---|---|---|---|---|
|**Report to the**
**trustees/members of**
**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|Charity name
Helensburgh Orchestral Society|||||||||
||**SC037588**|||||||||
||Period start date|||||Period end date||||
||Day|Month|Year|||Day||Month|Year|
||
1|July|2025|**to**||
30||June|2026|
||1 to 4|||||||(remember to include the page
numbers of additional sheets)||
|||||||||||
||The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It
is my responsibility to examine the accounts as required under section 44(1) (c) of the
Act and to state whether particular matters have come to my attention.|||||||||
||My examination is carried out in accordance with Regulation 11 of the Charities
Accounts (Scotland) Regulations 2006. An examination includes a review of the
accounting records kept by the charity and a comparison of the accounts presented with
those records. It also includes consideration of any unusual items or disclosures in the
accounts and seeks explanations from the trustees concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audit
and, consequently, I do not express an audit opinion on the accounts.|||||||||
||In the course of my examination, no matter has come to my attention
1.
which gives me reasonable cause to believe that in any material respect the
requirements:
•
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
•
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.|||||||||
||||||**Date:**||`02/07/26`|||
||`Douglas Carrie CA`|||||||||
||`Institute of Chartered Accountants of Scotland`|||||||||
||`5 Westbourne Crescent, Bearsden, Glasgow G61 4HB`|||||||||
|||||||||||
|||||||||||
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
## **APPENDIX 3**
## **Disclosure section**
Only complete if the examiner needs to highlight material problems.
**Give here brief details of any items that the examiner wishes to disclose**