East of Scotland Jazz Education SCIO Scottish Charity No SC045686 Annual Report and Financial Statements For the year ended 31/10/2025
Trustees, Annual Report For the year ended 31 October 2025 The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 October 2025. Reference and Adminlstrative InforMatn Charlty name East of Scotland Jazz Education ISCIO) Charlty number SC045686 Address l Eastlands Road. Rothesay. Isle of Bute. PA20 9EX Current Tru5tee5 Simon Little Chair (appointed 22ThY September 20251 Alison Thomson Chair (resigned 22 September 20251 James Holland th Secretary (appointed 11 September 20251 Michael Hendry M8E Treasurer Janet Heffernan Twstee {appointed Il" September 20251 Alasdair Kelly Trustee (appointed I I, September 2025}
Structure. Governance and Management Constltution The Charity is a Scottlsh Charitable Incorporated Organisation (SCIOI and was registered in its current le8al form on 9, June 2015. The charity wa5 previously an unincorporated assoclation but changed Its legal form to a SCIO on 9th June 2015. The assets of the unincorporated associatlon were transferred to the SCIO on this date. Appolntment of trustees The charity operates a single tier structure whereby the charity trustees are also the organi5ation's only members and comprise the organisation's board. The Board meets up to six times a year. Trustees are appointed at the Annual General Meeting which is normally held in July each year. Under the constitution. there must be a minimum of three and not more than seven elected trustees. th Three new trustees were unanimously elected to the Board on 11 September 2025. Janer Heffernan, James Holland and Alasdair Kelly. Allson Thomson reslgned from the Board on 11 September 202S. Simon Little was elected Chair of the Board on 22fid September 2025 and James Holland was elected as Secretary on the same date. Management The trustees are responsible for the strategic direction and governance of the organisation, whilst day-to-day runnin8 15 delegated to the administrator. who receives an annual honorarium. The adminirtrator attends the Board me•tin8S to discuss pro8ress and development. We also en8a8e musical director. tutors and houseparents for the annual Richard Michael Jazz Summer Course. We have a Child Proteclion policy in place and our staff members have Disclosures under the Protection of Vulnerable Groups IPVGI Scheme. We have policies and Pfocedures in place for Child Protection & Safeguarding and for 8rievances. All of our policies and procedures are reviewed and updated regularly and published on our website. Administrator5 and houseparents attend appropfiate trainin8 on relevant topics such as first aid and safeguarding.
Objectives and Artivltles Charltable purposes The organisation 15 established for charitable purposes only. and in p3rtitular, the objerts are.. al to advance education through providing opportunities for the general public to develop skills in musical performance. particularly but not exclusively in the genre of jazz- and bl to advance the arts through musical education and performance. particularly but not exclusively in the 8enre of ja2Z. Artlvltles Our main scheduled activity durin8 the reporting year was the Richard Michael Jazz Summer Course, held at Strathallan School in July 2025. Achlevements and Performance We attracted a good number of participants to our course in July 2025. A total of 77 attended, slx more than the previous year. Flnanclal Revlew Our maln source of fundlng contlnues to be fees charged for attendance at the Jazz Summer Cour5e5, with some additional Income from personal donatlons. The charity provided grants of £1.201 to three youn8 people to subsidise thelr attendance at the Jazz Summer Course, £810 of which was funds held in reserve from a 2016 grant by Youth Scotland whlch was rln8-fenced for use of promotln8 muslc to young people. Ruer¥es Pollcy The trustees. pollcy is to maintain minimal reserrfes at around 2-3 months of normal running costs in order to meet any unexpected expenditure. Reserves at the end of the year were £11,942.25. which Is well within the target range. Plans for Futsre PerkMIs The trustees intend to continue and where appropriate develop the activities which the charity provides in the field of music education. We are currently actlvely planning for the 2026 course, which wlll be held from 28th June to 3rd July at Strathallan School. Approved by the trustees on and $18ned on thelr behalf by 1I/Lfr I Llfv I
Independent Examinerfs Report For the Iyear Endèd 31 October 202S Independent Examlnerfs Report to the Tnstees of East of Scotland Jau Educatlon SCIO I report on the financial statements ofthe charity for the year ended 31 Ortober 2025, which are set out on pages 5 to 8. Re5ctIVe responslbilltle5 of Trustees and Examlner The charitrfs trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment Iscotlandl Act 2CX)5 and the Charities Accounts Ikotlandl Re8ulations 2006. The charivs trustees consider that the audit requirement of Regulatlon Iolllldl of the Accounts Re8ulations does not apply. It is my responsibility to examine the accounts a5 required under section144lllllcl of the Act and to state whether particular matters have come to my attention. B•sls of Independent Examlnerfs Statement My examlnatlon Is carried out in accordance with Regulation 11 of the Charlties Accounts (Scotlandl Regulations 21))6. An examlnation Includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It a150 include5 consideration of any unusual item5 or disclosures in the accounts and seeks explanations from the trustee5 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 expre55 an audit opinion on the view given by the account5. Independent Examlnerfs Statement In connection wlth my examinatlon, no matter has come to my attentlon: which gives me reasonable cause to believe that, in any material respect, the requirements: to keep accounting records in accordance with section 4411}lal of the 2LX15 Act and ReBulation 4 of the 2(K16 Accounts Regulations. and to prepare accounts which accord with the accounting record5 and comply with Regulation 9 of the 2CL16 Accounts Regulations have not been met, or 2. to which, in my opinion. attention should be drawn in order to enable a proper understandin8 of the accounts to be reached. SLeY Stephen Uvesty BACC (Hons) 36 Meado¥wiew Place Inchture PH14 9TG
Statement of Recelpts and Payment For the Year Ended 31 Odober 2025 Unrestricted Restricted Note Funds Funds Total 2025 Total 2024 Receipt Bank interest 27 27 17 Donations 547 547 333 Glft Aid 284 Recelpts from Charitable Activitie5 Gross Trading Receipts 46,868 46,868 41,057 Total receipts 47.727 47,727 41,407 Payment5 Payments relating dirertly to charitable actlvltles 49,345 810 50,155 40,688 Total Payments 49,345 810 50,155 40,688 Surplus / (delklt) 11,6181 18101 12,4281 719
Fund5 Reconclllation For the Year Ended 31 Ortober 2025 Unrestricted RestricLed Funds Funds Total 2025 Total 2024 Cash at Bank- 0111112024 Surplus/lDeficitl for period 13.561 11,6181 810 18101 14.371 {2.4281 13,652 719 Cash at Bank- 3111012025 11.943 11,943 14,371 Bank Balances Current Account Savings account 7,486 4.457 7,486 4.457 11,941 2,430 11,943 11,943 14,371 The notes on Pages 7 & 8 form an inte8ral part of these accounts Approved by the Trustees on and signed on their behalf IIILII
Notes to the Accounts- For the Year ended 31 October 2025 l. Basls of Accounting These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotlandl Act 2(KS and the Charities Account515cotlandl Regulations 20( las amended). 2. Nature and purpose of fvnds Unrestrirted funds are those that may be used at the discretion of the tru5tee5 in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-tO- day running of the charity- 3. Related Party Transactlons The trustees all glve freely thelr tlme and expertise without any form of remuneration or other benefit in kind or cash. Gross Trading Receipts Gross trading receipts consist of fees pald by participants in the Jazz Summer Course. 5. Donatlons Unre5trirted Restricted Funds Funds 2024 Collection ai Jazz Tutor Concert General Donation 447 ICKJ 223 iio 547 333
- Payment relatln8 dlreth to charitable acti¥ities Note Unrestrirted Re5trirted Funds Funds 2025 2024 Administration Governance Bank Serniee Charge Houseparent Summer course expenses Insurance PVGS Sound and Lighting Travel Tutors, Fees Venue Web hostlng 4.410 185 4.410 185 4.2 175 2,683 797 2,683 797 73 280 331 786 10,265 30,250 95 1.545 710 73 280 331 786 9.455 30.250 95 79 315 409 9,760 23,078 417 810 Total expenses 49,345 810 50,155 40,688
- Governance costs Accountancy and Independent examination 185