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2025-12-31-accounts

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——— Independent examiner’s |
eye i report on the accounts
Scottish Charity Regulator
| |
Report to the | Charity name |
trustees/members of frvine & Dreghorn Brass Band |
mumber
charity for the period [Bay Month [Near ay Month [Year
(01 pi po2s To | 31 2 025 |
Set out on pages | (remember tome thepage |
| numbers of additional sheets) |
es apie The charity's trustees are responsible for the preparation of the accounts in accordance
; anand MILES OF With the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
rustees ana examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
i 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.
Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement Regulations. 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, | do
not express an audit opinion on the view given by the accounts. :
Independent examiner’s _{n the course of my examination, no matter has come to my attention [other than that |
statement disclosed on the attached page|
1. which gives me reasonable cause to believe that in any material respect the
requirements:
: to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and |
Regulation 4 of the 2006 Accounts Regulations, and
e to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations |
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
Signed™
: understandingof the accounts to be reached. |
2" ycS Lee Date: 02/03/2026
Name: Kayleigh Crooks Gillespie (Assoc CIPD)
Relevant professional
GuaINCAnGHTS) (if ined Associate Member of Chartered Institute of Personnel & Development
Address: 5 Kilkerran |
Kilwinning
Ayrshire
_KA13 6LN-
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Scottish Charity Regulator |

APPENDIX 3

|

Disclosure section ee ae

Onlycomplete ifthe examiner needs to highlight material problems.
Stee reves taedekalb Oc eee emmy
any items that the .
examiner wishes to
disclose
f i

Irvine and Dreghorn Brass Registered Charity Number SC049689

Current trustees

Mrs Carrie Boax - Chair

Mr Frazer Kirk - Vice Chair

Mr Alister Cush - Treasurer

Mr James McGoldrick - Secretary

Mr Derek Leitch - Band Manager (January to May 2025 only)

Other trustees during the period

N/A

Contact address

Dunlop Memorial Hall, Main Street, Dreghorn, Irvine, North Ayrshire, KA11 4AQ.

Recruitment and appointment of Trustees

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.

Governing document

The Association is a charitable association, and the purposes and administration

_ arrangements are set out in our constitution and equal opportunities policy.

Activities and achievements

During 2025, we again performed again regularly, with many thousands of people observing our bands in concerts, gala days, band competitions and other community events.

Our premises were in regular use throughout the year for our competing. community, and youth band rehearsals and our learner & percussion classes. We continued to provide free music lessons (brass learners and percussion) and instruments to children and adults to facilitate learning Several concerts and events were held in the hall during the year.

In financial terms we have had a successful year. We posted a surplus of £12,950.76 however we should note that this surplus is attributed fully to grants for specific purposes which will be spent in 2026.

,

Considering income, our grant income increased, our fundraising and donations and member subscriptions stayed generally stable.

Our main expenditure items during the year were conductor and tuition expenses, as well as utilities and youth costs.

Trustee remuneration and expenses

The trustees did not receive any remuneration or expenses during the period

Reserves

The band held funds of £41,122.69 at the period end

£15,000 of this sum is held in reserve in accordance with our reserves policy. This 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 policy, and amount, will be subject to periodic review.

£16,700 is restricted as per grant funding conditions. This relates to the renovation of our hall toilets (£15,000), as well as costs associated with our Youth programme (£1700).

The remaining general fund of £9,422.69 will be used to develop the organisation further in 2026 and beyond.

Approved by the Trustees and signed on their behalf

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Meslor C281
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Alister Cush Treasurer 18 March 2026 ,

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