APPENDIX 3 OSCR Scottish Charity Regulator Independent examlnerfs report on the accounts trusteeslmembern of Reglstered Char sc O Ll-fl ts8 numb•r On the accounts of the Perlod start date charlty for the perfod PREfjHoAKI Perlod end date Day Yoar Y88r 01 01 to CQLF Set out on pagos (rwnffinbw to Indud8 ts p40 Respectlve The charftys truste88 are responslble for the preparatlon of the accounts In accordance rnsponslbllltlos of the temis of the Charltl8s and Trustee Investment (Scotland) 2005 Act and the trustses and examlnor Charities Accounts (Scouand) Regulations 2006. The tharfty trustees consider that the audit requlrement of Regulation 10(1) (d) of th8 Accounts Regulatlon8 does not apply. It Is my responsibilty to examine the accounts a8 required under 8ection 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basls of Independent My examlnation Is carrled out In accordanc8 wlth Regulatlon 11 of the Charfoes examlnevs statsment Accounts (Scotland) Regulations 2006. An examination Includes a review of the accounting record8 kept by the charity and a comparison of the accourrt8 presented with those records. It also Indudes conslderatlon of any unusual items or disdosures In the accounts and seeks explanations from the trustees conceming any sudi matters. The procedures undertaken do not provide all the evidence that would be required in an audft and, consequently, I do not express an audit opinion on the accounts. Independent examlnerfs In the course of my examination, no matter has come to my attentionlothtr statement 1. which glves me reasonable cause to believe that in any material respect the requlrements: to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts whlch accord wlth the accountlng records and comply with Regulatlon 9 of the 2006 Accounts Regulations have not been me( or 2. to whlch, In my oplnlon, attentlon should be drawn In order to enable a proper reathed. Date: Slgned: Name: Relevant professlonal qualfficatlon(8) or body (If any): Address: 'Ple888 delete the th8 In the br8ck8ts ff they do not apply. If the word8 do apply, 8et out thc68 matt3 have c(xne to your 8tt8ntkn cm th foll(ng page.
Irvln• and Dr•ghorn Brass R•glst•r•d Charlty Numb•r SC049689 Oth•r trust••s durlng th• p•rlod NIA Contact addr•ss Dunlop Memorial Hall, Main Street, Dreghom, Irvine, North Ayrshire, KA114AQ. R•erultm•nt and appolntm•nt of Trust••s All of the Association's trustees are appointed or reappointed by the members at our annual general meeting which is held in March each year. Gov•rnlng dooum•nt The Association is a charitable association and the purposes and administration arrangements are set out in our constitution and equal opportunities policy. Charltsbl• purpos•s Our Charitable Objectives as recorded in our constitution, are: To advance the education of members of the Communty in music and in particular brass band music. The provision of recreational facilities, instruments, premises and such necessary equipmen( and the organisation of recreational actNlties, as to facilitate the tuition and playing of music, particularly that pertaining to brass bands The advancement of the arts heritage and culture through the provision of rehearsal re(x)rding and public perf0rrnan of brass band music In fvrtherance thereof the Band shall seek: a) To participate actively and be an effective influence in the cultural activitses thin the Community b) To establish and maintsin a Brass and Percussion training facilty and cerrtre of excellence in the Communty c) -To use the Band premises forthe benefrt of the Communty and forthe promotion of musical education, appreciation and cultural developtnent d) To perform in such concerts, public perf0MnceS and contests or competthons as are arranged or organised by the Management Committee. Actfvrti•s and aohi•v•m•nts During 2024, we again perfomied again regularly, with many thousands of people observing our bands in concerts, gala days, band competitions and other communty events. Our premises were in regular use throughout the year for our competing. community, and youth band rehearsals and our leamer & percussion classes. We continued to provide free music lessons (brass leamers and percusslon) and instruments to children and adults to facilitate leaming Several concerts and events were held in the hall during the year. In financial terms we have had a relatively successful year. We posted a surplus of £3680.58.
Considering Income,our grant Income and member 8ubscriptlon8 Increa8ed, our fundraising and donations stayed generally stable. Our main expenditure items during the year were conductor and tuition expenses, as well as a utilities and instrument repair costs. There wa8 80me 8mall expenditure required for our hall during 2024 Trust•• r•mun•ratlon and •xp•ns•s The trustees did not receive any remuneratlon or expense8 during the period R•s•rv•s The band held funds of £28,171.93 at the period end £15,000 of this sum is held in reseNe in accordance wfth our reserves policy Thi8 policy states that £15,000 will be held by the band as minimum reserves in order to ensure resilience in the face of a continued absence of usual Income or to deal with any unforeseen financial commitment that may arise. This pollcy, and amount, will be subject to periodic review. £3,100 is restricted as per grant fvnding conditions. This relates to the holdlng of outreach events in the first quarter of 2025; and for costs related to our attendance at the March 2025 Scottish Championships, as well as costs assoclated with our Youth programme. The remalning general fund of £10,071.93 will be used to develop the organisation further in 2(r25 and beyond. Approved by the Trustees and signed on thefr behaff
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