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2025-03-31-accounts

Report and accounts for the year ended 31 March 2025

Scottish charity SC045755

Trustees’ Annual Report

For the year ended 31 March 2025

The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 March 2025.

Reference and Administrative Information

Charity name Crescendo

Charity number SC045755

Address

Trustees

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Independent Examiner

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Bankers

Co-op Bank Balloon Street Manchester

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Structure, Governance and Management

Constitution

The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered on 1 July 2015. The charity has a two-tier structure: members and trustees.

Appointment of trustees

Trustees are elected at the annual general meeting. There must be a minimum of four and a maximum of twelve trustees.

Objectives and Activities

Charitable purposes

To organise recreational activities for members of the public in order to reduce isolation and to improve well-being and confidence; and to bring together people from different social, generational, cultural and religious backgrounds. Activities are primarily intended for people who have need of them by reason of age, ill health, disability, financial hardship or other disadvantage; and for members of the public.

To advance the arts and culture by encouraging the appreciation and performance of music and drama.

Activities

The charity brings together people of all ages, abilities and social backgrounds to develop confidence in performance through music, drama and dance. Throughout the year, members meet weekly for rehearsal, working towards an annual public performance in November. The charity has a particular focus on encouraging participation and involvement amongst people living in some of the economically poorest communities in and around the Glasgow area. To this end, particular effort is made to hold local performances in these communities whenever possible.

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Achievements and Performance

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We meet weekly bringing together people of all ages and backgrounds from across Glasgow. We grow in confidence through singing and performance, we form new friendships and social connections. We perform in local communities whenever we can and sometimes help raise funds for particular causes.

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We began the session with a concert ‘Make Them Hear You’ held at the Boardwalk Theatre in Glasgow in May 2024.

After a summer break, we continued our weekly music sessions in Anderston, encouraging people to come and join us.

We also held a concert at Christmas in St Andrew’s West Church/Renfield Centre where we raised £410 for Richmond’s Hope – a Scottish charity

supporting bereaved children and young people in Glasgow.

We wish to place on record our ongoing thanks to the staff and volunteers of the Glasgow City Centre Salvation Army who provide space and hospitality for our weekly music workshops.

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You can find out more at our facebook page: https://www.facebook.com/Crescendo4all/

and Instagram: @crescendo4all1

Future plans

During 2025/2026 we will be holding weekly singing workshops where all are welcome and will be performing at other events in the Glasgow area. We also look forward to celebrating our 10[th] birthday with a concert in November 2025.

Financial review

We greatly appreciate the regular weekly donations from our participants, as well as from our friends who come to support us and buy tickets for our concerts. Our grateful thanks once again to , our Independent Examiner who examines our book-keeping and annual accounts.

Approved by the trustees and signed on their behalf:

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Chair

4 June 2025

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Basis of Independent Examiner’s Statement

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.

Independent Examiner’s Statement

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:

  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

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

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2 June 2025

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Statement of Receipts and Payments for the year ended 31 March 2025

Receipts
Notes
Donations
4
Receipts from fund-raising
activities
5
Grants
6
Payments
Cost of charitable activities
7
Purchase of equipment/fixed
assets
Surplus/deficit for the year
Unrestricted
Restricted
Funds
2025
£
Funds
2025
£
1,439
333
527
-
-
-
Total
Total
2025
£
2024
£
1,772
1,805
527
-
-
1,056
1,966
333
2,299
2,861
826
2,621
-
-
3,447
2,043
-
-
826
2,621
3,447
2,043
1,140
-2,288
-1,148
818

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Statement of Balances - as at 31 March 2025

Opening cash at
bank and in hand
Surplus/(Deficit)
for the year
Closing cash at
bank and in hand
Unrestricted
Restricted
Total
Total
Funds
2025
£
Funds
2025
£
2025
£
2024
£
2,502
2,288
4,790
3,972
1,140
-2,288
-1,148
818
3,642
-
3,642
4,790

Bank and Cash Balances

Bank deposit
account
Petty cash
3,525
-
3,525
4,765
117
-
117
25
3,642
-
3,642
4,790

Other assets - restricted fund

Other assets - restricted fund
Optoma digital projector (2022)
Euroset staging kit (2022)
Cost
£
Current
value
£
702
351
3,223
1,612
3,925
1,963

Approved on behalf of the trustees:

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4 June 2024

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Notes to the accounts - for the year ended 31 March 2025

1 Basis of accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2 Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-today running of the charity.

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

3 Related party transactions

No remuneration was paid to the trustees or any connected persons during the year. (2024: Nil)

4 Donations

4 Donations
Unrestricted Restricted Total Total
Funds Funds
2025 2025 2025 2024
£ £ £ £
Members’ weekly
donations 1,439 - 1,439 1,458
Other donations - 333 - 347
1,439 333 1,772 1,805
5 Receipts from fund-raising activities
Unrestricted Restricted Total Total
Funds Funds
2025 2025 2025 2024
£ £ £ £
Ticket sales 527 - 527 -
527 - 527 -

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6 Grants received

6 Grants received
Unrestricted Restricted Total Total
Funds Funds
2025 2025 2025 2024
£ £ £ £
Asda Foundation - - - 1,056
- - - -
- - - 1,056

7 Cost of charitable activities

Room hire
Event costs
Insurance and
administration
Donations made
to other charities
Equipment
Unrestricted
Restricted
Total
Funds
2025
£
Funds
2025
£
2025
£
418
412
830
-
1,876
1,876
225
-
225
77
333
410
106
-
106
Total
2024
£
998
390
387
268
826
2,621
3,447
2,043

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