## **Flute Phonics Accounts** Year ending 31 August 2025 Scottish Charity Number SC047931 - 1 - 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 - 3 - 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 - 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 - 5 -