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2026-03-31-accounts

One of the world’s finest concert organs

The Friends of the Caird Hall Organ

Trustees’ Report

Year ended 31[st] March 2026

The Friends of the Caird Hall Organ, Caird Hall, City Square, Dundee DD1 3BB Website: www.focho.org email: info@focho.org Scottish Charity No. SC041021

1

The Friends of the Caird Hall Organ Reference and Administrative Details

Charity name: The Friends of the Caird Hall Organ The Friends of the Caird Hall Organ
Charity Registration Number: SC041021
Contact Address: The Secretary
The Friends of the Caird Hall Organ
Caird Hall
City Square
DUNDEE
DD1 3BB
Trustees: Elected: Robin Bell
Derek W Buchan (until 20 May 2025)
Alastair F Davidson (until 20 May 2025)
James Entwistle
Paul Eyles (from 20 May 2025)
Andrew J R Macintosh
Norman J Milne (retired 31 December 2025)
Pauline A Robertson
Iain Stewart (from 20 May 2025)
Peter W Thornton
Kevin A Veal
Principal
Office Bearers: Chair Andrew J R Macintosh
Vice-chair Iain Stewart
Secretary Vacant
Treasurer Paul Eyles
Independent Examiner: Philip Owen
[address redacted]
Bankers: Virgin Money
7/8 High Street
DUNDEE
DD1 1SS

2

The Friends of the Caird Hall Organ

Trustees’ Annual Report

Structure, Governance and Management

Governing Document

The Charity is administered in accordance with its Constitution, adopted on 4[th] November 2009, revised 1[st] May 2023.Charitable status was granted on 10[th] November 2009.

Recruitment and appointment of Trustees

Trustees are nominated from among the subscribing members of The Friends of the Caird Hall Organ and elected at General Meetings, or co-opted by the elected Trustees in accordance with the Constitution.

Organisational structure

Under the Constitution the Charity is administered by its Committee which comprises the elected Trustees and any co-opted Trustee(s) along with the Manager of the Caird Hall and the City Organist as ex-officio members. Ian Flett, as Archivist, may attend meetings of the Committee by invitation. Two subcommittees, concerned respectively with Education and Finance/Fundraising, whose members include Trustees, normally meet from time to time and report to the Committee.

Objects

The Charity’s objects are:

Achievements and Performance

The activities of the Friends to support and promote the magnificent Harrison & Harrison concert organ in the Caird Hall, Dundee—one of the world’s finest concert organs—continued throughout the year. The Trustees met on seven occasions during the year. Two newsletters were distributed to maintain contact with subscribers. At the end of the year the Charity had 224 subscribing members and three honorary members.

3

During the year under review our Honorary President, Gordon Stewart, retired from this role. The Friends marked this milestone by hosting a gala concert in the hall on 5 July 2025, followed by a reception in the Marryat Hall in the presence of the Lord and Lady Provost at which Gordon’s support, encouragement and hard work over many years were highlighted. Gordon’s presence since the charity’s foundation has been hugely supportive, and we also place on record in this report our gratitude for his generosity and assistance. We are delighted that Donald MacKenzie, concert and cinema organist and already a great supporter of our work, has agreed to follow Gordon in this role.

The Friends continued to offer support, including financial assistance for Caird Hall public organ recitals, to Dundee City Council and Leisure & Culture Dundee, who are responsible for the organ’s upkeep. Three lunchtime recitals were given during the summer by young organists based in Scotland. We also co-promoted a recital by Damin Spritzer, Associate Professor at the University of Oklahoma, in conjunction with St Andrews Organ Week, on 29 July 2025. The Friends’ Silent Film Night on 7 November 2025 , with improvised accompaniment by Donald MacKenzie, had Harold Lloyd’s For Heaven’s Sake as the main feature, with other films starring Charlie Chaplin and Ben Turpin in the first half. On 17January 2026 Donald MacKenzie presented an informal organ concert for a group of the Friends and invited members of the public.

Educational sessions, including “hands on” experience, for three groups of pupils from Dundee secondary schools were held on 3 November 2025 in co-operation with local authority music teachers. We were disappointed that another planned education event, in spring 2026, did not attract sufficient interest from local primary schools to be viable. We are exploring how best to handle this event in future.

During the summer of 2025 extensive repair and restoration work took place on the organ, undertaken by its original builders Harrison & Harrison. Thanks to subscriptions, fundraising, donations and generous grants, the Friends hold designated funds amounting to almost £50,000 which will be used to support this work financially. We await the completion of a snagging programme before the final amount payable is determined.

In recent months Arlene Fraser and Doug Taylor have been appointed to the Caird Hall staff to take over the management of hall facilities and bookings. We welcome them both and look forward to working with them in the future.

The Friends of the Caird Hall Organ gratefully acknowledge grant assistance from Leisure & Culture Dundee, Walter Craig Charitable Trust, Leach Family Trust, Leng Charitable Trust, Lothian Family Charitable Trust, Northwood Charitable Trust, and Tay Charitable Trust. Appreciation is expressed also to Leisure and Culture Dundee, Dundee City Council, Caird Hall staff and Stuart Muir, City Organist for their support of the organ and of the Friends.

Financial Review

During the period under review £2,639 was received in membership subscriptions and £279 in other unrestricted donations. Grants totalling £500 were received. A total of £1,301 was spent on charitable activities.

4

Reserves Policy

It is the Trustees’ policy to hold reserves adequate to meet anticipated expenditure and to accumulate funds to support future developments for the organ. At the end of the accounting period the Charity held unrestricted cash funds of £34,470 and designated cash funds of £21,546. The Trustees also held £20,171 in restricted funds which have been provided for the purposes specified in Note 1.

Statement of Trustees’ Responsibilities

The Trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Charity during the accounting period. The Trustees are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Charity at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the Charity and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Declaration

The Trustees declare that they have approved the Trustees’ Report above.

Signed on behalf of the Charity’s Trustees by

[redacted]

Andrew Macintosh Chair 26 May 2026

5

THE FRIENDS OF THE CAIRD HALL ORGAN: Scottish Charity SC041021

Receipts and payments account for the year to 31 March 2026

Note
Receipts
Subscriptions and donations
1,3,4,5
Gift Aid repayment
Gross income from fundraising events
6
Gross income from charitable events
7
Donations from Caird Hall Pipe / Booklet sales
Interest received
Total receipts
Payments
Expenses of fundraising activities
6
Costs of charitable activities
7, 10
Administrative costs, meetings, etc.
8
Website costs
"Making Music" (insurance and subscription)
Training expenditure
Organ upgrade (Deposit) / Consultancy
10
Donation to Royal College Orgelkids
Summer concert advance expenditure
Total payments
Surplus (Deficit) for the year
Opening Funds balances
Inter-Fund transfers
9
Closing Funds balances
Virgin Money accounts
PayPal account
Closing bank balances		 Restricted
Funds
Designated
Funds
Unrestricted
General Fund
Total
2025/26
£
£
£
£
0
0
2,918
2,918
0
0
348
348
0
0
6,883
6,883
0
0
175
175
0
0
0
0
0
0
938
938
Year to 31/03/2026		 Restricted
Funds
Designated
Funds
Unrestricted
General Fund
Total
2025/26
£
£
£
£
0
0
2,918
2,918
0
0
348
348
0
0
6,883
6,883
0
0
175
175
0
0
0
0
0
0
938
938
Year to 31/03/2026		 Year to
31/03/2025

Total Funds
£
25,397
1,717
10,212
80
115
805
0
0
11,262
11,262		 38,326
0
0
6,111
6,111
570
0
1,531
2,101
0
0
1,112
1,112
0
0
72
72
0
0
346
346
0
0
0
0
4,395
0
0
4,395
1,000
0
0
1,000
0
0
0
0		 5,170
2,170
553
254
337
250
800
0
250
5,965
0
9,172
15,137		 9,784
-5,965
0
2,090
-3,875		 28,542
26,136
21,546
32,380
80,062
0
0
0
0		 51,520
0
20,171
21,546
34,470
76,187		 80,062
75,916
271		 80,062
0
76,187 80,062

Approved by the Trustees on 26 May 2026 and signed on their behalf by:

[redacted]

Andrew Macintosh FOCHO Chairman

[redacted]

Paul F Eyles FOCHO Treasurer

The following notes form part of these accounts

Notes to the accounts

6

1 Funds

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.

The charity has two restricted funds. 1. "Education" (for Primary and Secoindary Schools); during the year further outreach work was carried out with secondary school pupils and "Orgelkids" kit was purchased in conjunction with other Scottish partners. 2. "Organ Upgrade", which has accumulated income to be utilised for the major upgrade of the Organ. During the year a deposit was paid in respect of the upgrade work.

Opening balance
Receipts during year
Expenditure/Applied during year
Closing Balance		 Education
Organ
Upgrade
Total
2,436
23,700
26,136
0
0
0
2,436
23,700
26,136
-1,570
-4,395
-5,965
866
19,305
20,171

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund. The charity has one designated fund: "Organ Upgrade", which has accumulated income to be utilised for the major upgrade of the Organ. No transactions occurred during the year.

Opening balance
Donations received during year
Applied during the year
Closing balance		 Organ
Upgrade
Total
21,546
21,546
0
0
21,546
21,546
0
0
21,546
21,546

2 Trustee remuneration, benefits and expenses

Andrew Macintosh and Robin Bell both received fees of £285 in regard to the Secondary Schools Event. No trustees have received reimbursement of expenses.

3 Membership

Membership subscriptions of £2,635 were received from 224 Ordinary members during this accounting period. Gift Aid has been recovered from qualifying membership fees and donations.

4 Donations

Donations totalling £283 have been received from members and well-wishers.

5 Donations from Trusts

The following donations were received from Charitable Trusts:

Leng Charitable Trust (Organ Upgrade)
Lothian Family Trust (Organ Upgrade)
Northwood Charitable Trust (Organ Upgrade)
Tay Charitable Trust (Organ Upgrade)
Walter Craig Charitable Trust (Organ Upgrade)
William S Philips Fund (Organ Upgrade)
Alexander Moncur Trust (Education)
Leach Family Trust
Total
Fundraising Events
Silent Film Night
Gross box office ticket sales and raffle
Leisure & Culture Dundee Grant
Less:
Caird Hall hire, stewards, publicity and commission
Organist fees and expenses
Audio visual
Publicity, etc.
Surplus
Gordon Stewart Recital
Gross Box Office
Less:
Performer's fee
Caird Hall Hire, stewards, box office, etc.
Catering
Other
Deficit
Leisure and Culture Dundee: Dundee Music Project Grant
(Silent Film Night)		 2025/2026
500		 2025/2026
500		 2024/2025
500
3,000
5,000
10,000
1,500
1,000
500		 2024/2025
500
3,000
5,000
10,000
1,500
1,000
500		 2023/2024
500
2,000
1,000
500		 2022/2023
5,000
2,000
1,000
1,000
2,000
500
500 21,500 4,000 11,500
2,193
1,154
600
316
800
1,130
568
150		 4,843
500
5,343
-4,263
1,080
1,540
-2,648
-1,108

Notes to the accounts (continued)

10 Expenditure Commitments

7 Charitable Activities

Education- Schools Workshops
Presenters fees
Tea and Tunes
Donations received
Less
: Soloists fees and expenses
Net cost
Primary Schools event (cancelled)
Organist fee (part) and Travel refund
Administration, etc. expenses
AGM and meeting expenses
Administration expenses, postage, etc.
-570
175
-181
-6
-550
233
879
1,112

9 Inter-Fund Transfers

No transfers have been made between funds this year.

The charity has committed to funding the major upgrade to the Caird Hall Organ which was carried out in 2025. The total commitment is £43,946, of which a deposit of £4,394.54 was paid in this financial year. The balance will be met from the two funds established for this purpose.

In addition, there are outstanding payments due in respect of Schools Education (£290) and the Tea & Tunes Event (£759.60).

11 Basis of preparation of accounts

The accounts have been prepared under the historical cost convention and have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

Independent Examiner’s Report

I report on the accounts of the Charity for the year ended 31 March 2026 as set out above.

Respective responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The charity's trustees consider that the audit requirement of Regulation 10 (1) (d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) (c) of the 2005 Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

An 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 view given by the accounts.

Independent Examiner’s Statement

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:-

  2. to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

[redacted]

Name: Philip Owen

Address: 80 West Road, Newport-on-Tay, DD6 8HP

Date: 26 May 2026