APPENDIX 2 Enter SC No. below Enter charity name below ## **Highland Brass SCIO** ## **SC053413** ||||||**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||Period start date||||||Period end date||Period end date||||| ||||**For the period**
**from**||06
Day06|June
Month|||2024
Year|**to**|Day
Month
05
June|||||Year
**2025**||| |**Section A Statement of receipts and payments**|**Section A Statement of receipts and payments**|||||||||||||||||| ||||**Unrestricted funds**|**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 £**||**to nearest £**|**to nearest £**||**to nearest £**| |**A1 Receipts**||||||||||||||||||| |Donations|||**160**||||||||||||**160**|**160**||| |Legacies||||||||||||||||**-**||| |Grants||||||||||||||||**-**||| |Receipts from fundraising activities|||**8,203**||||||||||||**8,203**|**8,203**||| |Gross trading receipts||||||||||||||||**-**||| |Income from investments other than land|Income from investments other than land|||||||||||||||||| |and buildings||||||||||||||||**-**||| |Rents from land & buildings||||||||||||||||**-**||| |Gross receipts from other charitable|Gross receipts from other charitable|||||||||||||||||| |activities|||**346**||||||||||||**346**|**346**||| |||||||||||||||||**-**||| |**_A1 Sub total_**|**_A1 Sub total_**|**_A1 Sub total_**|**8,709**||**-**|**-**||**-**|**-**||**-**|**-**|**-**||**8,709**|**8,709**||**-**| |**A2 Receipts from asset & investment**||||||||||||||||||| |**sales**||||||||||||||||||| |Proceeds from sale of fixed assets
**-**
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 8,709**
**-**
**-**
~~SS~~|||||||||||**-**
**-**|**-**
**-**|**-**
**-**||

**-**
**8,709**|**-**
**-**
**-**
**8,709**||**-**
**-**| |**A3 Payments**||||||||||||||||||| |Expenses for fundraising activities|||**7,074**||||||||||||**7,074**|**7,074**||| |Gross trading payments||||||||||||||||||| |||||||||||||||||**-**||| |Investment management costs||||||||||||||||||| |||||||||||||||||**-**||| |Payments relating directly to charitable||||||||||||||||||| |activities|||**242**||||||||||||**242**|**242**||| |Grants and donations||||||||||||||||||| |||||||||||||||||**-**||| |Governance costs:||||||||||||||||||| |||||||||||||||||**-**||| |Audit / independent examination|||**50**||||||||||||**50**|**50**||| |Preparation of annual accounts||||||||||||||||||| |||||||||||||||||**-**||| |Legal costs|Legal costs|||||||||||||||||| |||||||||||||||||**-**||| ||Other|Other|Other|||||||||||||||| |||||||||||||||||**-**||| ||||||||||||||||**-**|**-**||| |**_A3 Sub total_**|**_A3 Sub total_ **||**7,366**||**-**|**-**||**-**|**-**||**-**|**-**|**-**||**7,366**|**7,366**||**-**| |**A4 Payments relating to asset and**||||||||||||||||||| |**investment movements**||||||||||||||||||| |Purchases of fixed assets
**1,213**
**1,213**
Purchase of investments
**-**
**_A4 Sub total_ 1,213**
**-**
**-**
**-**
**1,213**
**-**
**_Total payments_ 8,579**
**-**
**-**
**-**
**8,579**
**-**
**_Net receipts / (payments)_**
**130**
**-**
**-**
**-**
**130**
**-**
**A5 Transfers to / (from) funds**
**-**
**_Surplus / (deficit) for year_**
**130**
**-**
**-**
**-**
**130**
**-**
**Signed on behalf of Highland Brass:**
**Chair of Board of**
~~S55SS~~
~~5~~
~~———~~||||||||||||||||||| ||||**Trustees**|||||||||||||||| 222 ## **2APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** ## **Report to the trustees/members of** Highland Brass SCIO |**Registered charity**|**Registered charity**
**SC053413**| |---|---| |**number**|**number**| |**On the accounts of the**|**On the accounts of the**
Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year
06
June
2024
**to**
05
June
2025| |**Set out on pages**|(remember to include the page
numbers of additional sheets)| ||| |**Respective**
**responsibilities of**
**trustees and examiner**
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 (as amended). 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.
**Basis of independent**
**examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
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, I do
not express an audit opinion on the viewgiven bythe accounts.
**Independent examiner’s**
**statement**
In the course of my examination, no matter has come to my attention [other than that
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
•
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
understanding of the accounts to be reached.
**Signed**:**
**Date:**
27 October 2025
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
Institute of Chartered Accountants Scotland
**Address:**
80/5 Northfield Broadway
Edinburgh
EH8 7RY
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the
~~_~~|| |following page.|| ** OSCR will accept digital or typed signatures ## APPENDIX 3 Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose **Highland Brass SCIO Trustees’ Annual Report** Period From 6 June 2024 to 5 June 2025 ## **Highland Brass perform at** ## **Perth Concert Hall** ## **Charity contact information** Name: Highland Brass Scottish Charity Number: SC053413 Email: contact@highlandbrass.org Website: highlandbrass.org Facebook: Highland Brass **2** ## **Charity Trustees** ## **Objectives and activities** Highland Brass was set up to provide a focus for traditional British Brass Band music in the Highlands of Scotland. The main band activities are as follows: 1. To hold regular band rehearsals and to organise tutorials and workshops for members of the Band and the public to improve playing abilities and the understanding of brass band music. 2. To take part in concerts and other engagements throughout Scotland and the world as well as competitions operated by various brass band organisations (including the band). 3. To establish and maintain relations with other brass bands or equivalent organisations anywhere in the world. 4. To carry out any other activity which can reasonably be held to be in the interest of members. In the last year, the Band have held regular band rehearsals on a weekly basis. Highland Brass is the main senior band, but there is also a youth band, Highland Future Brass, to provide training for younger brass and percussion players. The youth band also meet on a weekly basis for rehearsals. In this way, the Band has promoted the education and training of people of all ages in the playing of brass and percussion instruments. **3** The Band took part in numerous performances at various locations across the Highlands including Dingwall, Nairn, Cromarty, Tomatin, Beauly, Cawdor and Inverness. These performances include band concerts, supporting local events and fundraising activities. In undertaking these performances, the Band was able to share brass band music with a number of different audiences across the Highlands, helping to promote public appreciation and understanding of brass band music and to stimulate interest in the art of brass band playing. In supporting local events, the Band also contributed to a number of local communities and supported their fundraising efforts. As usual, the band took part in the annual Scottish Championships this year, the regional section of which takes place in March at the Perth Concert Hall. Highland Brass members have, at times, supported other band and musical organisations in the Highlands to provide performers if required by those groups, and conversely the Band has sometimes been supported by other brass band players over the year to deputise for players for some performances. These activities helped to maintain relations with other brass bands or musical organisations within the area. Highland Brass enjoys joining with other musical organisations for joint performances and in this last year the band joined with Dingwall Choral in Beauly for a well-received Christmas concert. **4** ## **Structure, governance and management** Type of governing document Highland Brass SCIO have a Constitution as the governing document, which lays out the purpose, structure and operations of the Band. Trustee recruitment and appointment In this first year, four trustees were recruited for the purposes of managing the charity. The Board of Trustees currently consists of the Chair, Secretary, Treasurer and one additional trustee member. Board membership has remained the same over the course of this first year. **5** ## **Achievements and performance** The last 14 months have been a period of success for Highland Brass and also a period of change. One notable success which is also a change is the band achieving charity status in June 2024. The Board of Trustees have worked hard to get up to speed with the various requirements of a charitable organisation, including applying for and being granted charity status for tax purposes from HMRC, which means the Band will be eligible for gift aid. Now that the Band have charity status for tax purposes, they have also started to look out for potential funding applications the Band might be eligible to apply for, particularly to assist with the purchase of a much-needed tuba for the band. The Band has taken part in a number of successful performances this year, not least of which was the Band’s very successful performance at the Scottish Championships in Perth. Everyone worked very hard indeed on the test piece, with numerous sectionals and additional rehearsals, which paid off when the band managed to be placed third overall in the third section. Not only was this a higher placement than many of the band may have hoped for, it also meant that, along with the band’s previous high placements, Highland Brass were promoted to the second section. This was a fantastic achievement for Highland Brass, who are very proud of what has been achieved in a relatively short time. Other favourite performances this year include the concert in Elgin for Moray Brass Festival, the band joint Christmas concert with Dingwall Choral, carols at Nairn Bandstand, a summer performance on Nairn Bandstand and of course the band’s annual summer concert which took place in June 2025. The band was always well received in these performances and the band was delighted to get out into the community and share their music. **6** Highland Brass giving a performance on Nairn Bandstand. **7** The band also had a number of very successful fundraising events this year, including a Cromarty market in November 2024, a band quiz night in September 2024 and the superb efforts of some Band members in completing the River Ness 10k and raising over £1200 for the Band. The Band completed a number of Christmas performances, playing carols to help to raise funds to support the Band’s activities. More recently, Band members undertook a sponsored walk which raised over £1500 to be shared between the Band and Sepsis UK. A number of players from the youth band Highland Future Brass were invited to join the senior band for rehearsals this year, some of whom have been invited to play with the senior band on a permanent basis. It was great to see these younger players rise up through the ranks to join the senior band having honed their skills in the youth band. Highland Future Brass continues to be very successful in training and supporting young brass players and providing performance opportunities as part of the musical development of these young people. **8** **Financial review** In this first year of Highland Brass SCIO the band raised sufficient income to cover the expenses for the band’s activities in meeting its objectives. The accounts at the end of the year show a small surplus of £130. The band has some fixed assets including some musical instruments, which are supplied to band members as required. Statement of the charity’s policy on reserves Highland Brass SCIO does not seek to create any substantial reserves. Details of any deficit There is no deficit and Highland Brass SCIO has remained in credit throughout the year. **9** ## **Future plans** Looking to the future, the band is looking forward to a number of performances in new locations across the Highlands including a performance at the Black Isle Show. Highland Brass is also looking forward to return performances at the bandstand in Nairn for the Book and Arts Festival, at Cawdor Castle, late night Christmas shopping in Beauly, Christmas carols at Nairn Bandstand and a joint concert with Inverness Military Wives Choir. The band is also greatly looking forward to taking part in the 2026 Scottish Championships where they will compete in the second section for the first time in the history of the band. **10** ## **Declaration** Signed on behalf of the charity trustees: Print name Designation Date **----- Start of picture text -----**
Chair of Trustees
27 February 2026
**----- End of picture text -----**
**11**