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2025-08-31-accounts

Flute Phonics Accounts

Year ending 31 August 2025 Scottish Charity Number SC047931

APPENDIX 2

APPENDIX 2
Enter charity name below Enter SC No. below
FLUTE PHONICS SC047931
Receipts andpayments accounts
For the period
from
Period sta rt date Period end date
Day Month Year to Day Mont h Year
01 09 2024 31 08 2025
Section A Statement of receipts and payments
Unrestricted
funds
Restricted funds Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations & fundraising 115 115 252
Income from Subscriptions via Members 3,622 3,622 3,276
Bank Interest 60 60 63
Fees 412 412
HMRC Charities
A1 Sub total
4,209
- 0 - 0 - 0 4,209 3,592
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets - 0
Proceeds from sale of investments - 0
A2 Sub total
- 0
- 0 - 0 - 0 - 0 - 0
**Total receipts **
4,209
- 0 - 0 - 0 4,209 3,592
A3 Payments
Conductors’ Fees 2,325 2,325 1,925
Hall Let 1,140 1,140 1,020
Insurance 124 124 126
Other 109 109 - 0
Alto Flute service - 0 200
Gifts 26 26 37
**A3 Sub total **
3,698
26 - 0 - 0 3,724 3,308
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - 0 - 0
Purchase of Investments (Music/
Percussion Instruments & Scarves/Ties)
- 0 - 0
**A4 Sub total **
- 0
- 0 - 0 - 0 - 0 - 0
**Total payments **
3,698
26 - 0 - 0 3,724 3,308
**Net receipts / (payments) **
511
(
26)
- - 485 284
A5 Transfers to / (from) funds -
Surplus / (deficit) for year 511 (
26)
- - 485 284

2

APPENDIX 2

APPENDIX 2
FLUTE PHONICS SC047931
Section B Statement of balances
Categories Details Unrestricted
funds
Restricted funds Expendable
endowment funds
Permanent
endowment
funds
Total current
period
Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year 5,211 26 5,237 4,972
Surplus / (deficit) shown on receipts and
payments account
511 (
26)
485 292
- -
- -
Cash and bank balances at end of year 5,721 - - - 5,721 5,264
(Agree balances with receipts and payments
account(s))
- - - - - 8
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
B2 Investments
Total - -
Details Fund to which asset belongs Cost (if available) Current value (if
available)
Last year
to nearest £ to nearest £ to nearest £
B3 Other assets Sheet Music Genera l Fund 326 153 115
Laser Printer Genera l Fund 145 - -
Musical Instruments Genera l Fund 1,569 1,162 1,244
Storage Containers Genera l Fund 42 7 11
Flute Phonics Scarves Genera l Fund 74 45 52
Total 2,157 1,366 1,422
Details Fund to which l iability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities
Total - 0 - 0
Details Fund to which l iability relates Amount due
(estimate)
Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total - -
Signed by one or two trustees on
behalf of all the trustees
Signature Print Name Date of
approval
Stephen Thoms 22/10/2025

2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsx / Statement of balances3

December 2007

APPENDIX 2

APPENDIX 2
FLUTE PHONICS SC047931
Section C Notes to the Accounts
C1 Nature and purpose of funds
(may be stated on analysis of
funds worksheets)

Flute Phonics has an unrestricted general fund. Money is required to pay for essential expenses which are mainly
conductors’ fees and Hall let. Money is raised mainly from user subscriptions with a small amount coming from
concerts (noted as fees). A small surplus has been made most years and this has two purposes: first a sum of about
£1000 is held to tide Flute Phonics over lean periods when income may be below expenditure; and secondly we are
saving towards the purchase of special flutes as explained in the Trustees Annual Report. At present most of this sum
is held in a two bank accounts with the Royal Bank of Scotland: one for savings and the other for general use. The rest
is in cash to pay for ongoing expenses.
There was also a small restricted fund for making gifts to our conductors and members in special need. Members
contribute to this fund from time to time as needs arise, and the most of the money is spent immediately. This was
closed in November 2024 and the surplus used, with the agreement of the members, for fundraising activities.
Type of activity or project supported Individual /
institution
Number of grants
made
£
C2 Grants None
Total - 0
C3a Trustee remuneration If no remuneration was paid during the period to any charity tru
cross this box (otherwise complete section 3b)
stee or person connected to a trustee ~~—————~~
Authority under which paid £
C3b Trustee remuneration -
details
C4a Trustee expenses If no expenses were paid to any charity tr
complete section 4b)
ustee during the period then cross this box (otherwise ————
Number of trustees £
C4b Trustee expenses - details
Nature of relationship Nature of transaction Transaction
amount (£)
Balance
outstanding at
period end (£)
C5 Transactions with trustees
and connected persons
C6 Other information In 2019-20 Flute Phonics purchased a second hand Alto flute for 1200, and then a second Alto flute for £300 in January
2021 (also second hand). This is included under assets under musical instruments. Servicing the Alto flutes is included
in the Alto line in the R&P accounts.

2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsx / Notes4

December 2007

4

APPENDIX 2

FLUTE PHONICS FLUTE PHONICS SC047931
Additional analysis (3)
6 Breakdown of restricted funds
Restricted fund 1 -
enter name of
fund below
Restricted fund 2 -
enter name of
fund below
Restricted fund 3 -
enter name of
fund below
Restricted fund 4 -
enter name of
fund below
Gifts for
Conductors &
Members
Total restricted
funds
Total restricted
funds last period
Receipts
Donations - 0 45
Legacies - 0
Grants - 0
Receipts from fundraisingactivities - 0
Gross trading receipts - 0
Income from investments other than land and buildings - 0
Rents from land & buildings - 0
Gross receipts from other charitable activities - 0
Sub total - 0 - 0 - 0 - 0 - 0 45
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets - 0
Proceeds from sale of investments - 0
Sub total - 0 - 0 - 0 - 0 - 0 - 0
Total receipts - 0 - 0 - 0 - 0 - 0 45
-
Payments
Expenses for fundraising activities - 0
Gross trading payments - 0
Investment management costs - 0
Payments relating directly to charitable activities - 0
Grants and donations 26 26 37
Governance costs: - 0
Audit / independent examination - 0
Preparation of annual accounts - 0
Legal costs - 0
- 0
- 0
Sub total 26 - 0 - 0 - 0 26 37
-
Payments relating to asset and investment movements
Purchases of fixed assets - 0
Purchase of investments - 0
Sub total - 0 - 0 - 0 - 0 - 0 - 0
-
Total payments 26 - 0 - 0 - 0 26 37
-
Net receipts / (payments) (
26)
- - - (
26)
8
Transfers to / (from) funds -
Surplus / (deficit) for year (
26)
- - - (
26)
8
-
Nature andpurpose of funds
The “Gifts for Conductors & Members” fund is for makin
time as needs arise, and most of the money is spent im
convenient way of collecting the money. We no longer d
g gifts to our conduct
mediately. This mone
o this and the accoun
ors and members in s
y does not belong to
t was closed on 4 No
pecial need. Membe
Flute Phonics; rather
vember, 2024.
rs contribute to this f
we used the FP bank
und from time to
account as a

2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsxAdditional notes (3)

December 2007