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REGISTERED COMPANY NUMBER: SC193446 (Scotland)
REGISTERED CHARITY NUMBER: SC028653















Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Scottish National Jazz Orchestra

Scottish National Jazz Orchestra






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Report of the Trustees 1 to 6

Independent Examiner's Report 7

Statement of Financial Activities 8

Balance Sheet 9 to 10

Notes to the Financial Statements 11 to 20

Scottish National Jazz Orchestra (Registered number: SC193446)

Report of the Trustees
for the Year Ended 31 March 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, and the Memorandum and Articles of Association.

OBJECTIVES AND ACTIVITIES
Objectives and aims
The Scottish National Jazz Orchestra (SNJO) continues to hold a significant place in Scotland's cultural landscape, maintaining its status as one of Creative Scotland's Regular Funded organisations. Initially supported during the 2018-2021 funding cycle, the grant enables SNJO to further its strategic objectives. These objectives are reflected in the following vision and mission statements.


Vision

The SNJO is dedicated to delivering a comprehensive schedule of outstanding performances, educational initiatives, and broadcast events throughout the year. Our primary goal is to enhance the appreciation of Scotland's contributions to creative music, both within and beyond its borders. By perpetuating the democratic spirit of jazz, we aim to enrich Scotland's cultural portfolio, offering concert programmes that enlighten and entertain audiences of all ages.

Through our Equality, Diversity, and Inclusion Plan, we are committed to expanding the experiences offered by SNJO and the Tommy Smith Youth Jazz Orchestra (TSYJO). Our ambition is to make these experiences accessible to people from diverse social, geographical, and physical environments. By fostering innovation through collaborative programmes with artists from various genres, we seek to inspire and connect communities across Scotland.

As a key player in the future of jazz in Scotland, the SNJO serves as a creative hub, a knowledge base, and a cultural experience. We advance this vision by recruiting and retaining the most talented jazz musicians in Scotland, nurturing both individual and collective virtuosity.


Mission

The Scottish National Jazz Orchestra perpetuates orchestral jazz as an indispensable part of Scotland's Cultural Portfolio. Our mission is to be a creative force that inspires audiences and musicians, promotes excellence and enhances the reputation of jazz from Scotland on the world stage.


Scottish National Jazz Orchestra (Registered number: SC193446)

Report of the Trustees
for the Year Ended 31 March 2024

ACHIEVEMENT AND PERFORMANCE
Charitable activities
In the 2023/24 season, the SNJO has successfully delivered a series of high-calibre performances and educational initiatives that underscore our commitment to excellence:

The Art of Arranging with Geoffrey Keezer (27th Sept - 1st Oct 2023)

Grammy-winning pianist-composer Geoffrey Keezer joined the Scottish National Jazz Orchestra on a three-date Scottish tour from 29th September to 1st October, with concerts in Glasgow, Aberdeen and Edinburgh.

Under the banner of The Art of Arranging, Keezer guided the Orchestra through his unique, new treatments of jazz classics by saxophonists Charlie Parker, John Coltrane and Wayne Shorter as well as specially reimagined arrangements of Keezer's own award-winning compositions.

SNJO founder and artistic director, saxophonist Tommy Smith was excited to be working again with Wisconsin-born Keezer, who has contributed to over a dozen of the Orchestra's projects and recordings over the past twenty years.

"Geoffrey is one of the world's most gifted, most sought-after musicians and composers," said Smith. "He has worked with true jazz legends including drummer and renowned talent scout Art Blakey, who led one of jazz's most revered bands, the Jazz Messengers, from the 1950s through to the 1980s. His talent has also been recognised in the pop arena through touring with Sting, who described him as a superb technician and improviser, a musician's musician."

A former child prodigy, Keezer began playing professionally in his teens and was just eighteen when he joined Blakey's Jazz Messengers. He went on to work with Ray Brown (the bassist for Ella Fitzgerald and Oscar Peterson), trumpeters Art Farmer and Roy Hargrove, singer-pianist Diana Krall, and saxophonists Benny Golson, Wayne Shorter, Joshua Redman and David Sanborn. His own recordings, including his Grammy-winning album, Refuge, have embraced mainstream jazz, funk, blues and gospel music.

"Geoffrey's appreciation and understanding of music are huge," said Tommy Smith. "He has delivered superbly sensitive arrangements for us of pieces by composers and songwriters from Henry Mancini and Leonard Bernstein to Robert Burns and although I thought his strength lay in ballads, his reimagining of bass guitar revolutionary Jaco Pastorious' hyper-animated Teen Town was strikingly effervescent. We're looking forward immensely to welcoming him back to Scotland."

Arranger, pianist and composer Geoffrey Keezer's short visit to Scotland concluded with this sensational show with the Scottish National Jazz Orchestra (SNJO). The mix of rich orchestrations, ensemble playing, and top-class soloing had the audience on their feet. - London Jazz News

In An Ellington Mood with Lucy-Anne Daniels (6th - 10th Dec 2023)

The Scottish National Jazz Orchestra toured a new programme of jazz master Duke Ellington's music, In an Ellington Mood to Glasgow, St Andrews and Edinburgh from 8th to 10th December.

The music of Ellington and his co-writer, Billy Strayhorn has become one of the SNJO's specialisms and has earned the ensemble recognition internationally for faithful interpretations such as its enthusiastically received in-concert recording from 2012, In the Spirit of Duke.

In a break from the orchestra's previous Ellington concerts, this latest celebration of Ellington's genius saw the orchestra joined for part of each concert by the exceptional young vocalist Lucy-Anne Daniels.

Still in her early twenties, Leeds-born Daniels has already appeared at prestigious jazz venues including Ronnie Scott's in London and Dizzy's Jazz Club in New York and her background in gospel music is a particularly apt asset for singing Ellington's songs.


Scottish National Jazz Orchestra (Registered number: SC193446)

Report of the Trustees
for the Year Ended 31 March 2024

"Duke Ellington has been a key figure in jazz for almost a hundred years," said SNJO musical director, saxophonist Tommy Smith. "His music has been an inspiration across numerous eras, from providing the rhythm for dancers in the 1920s and popularising jazz during the swing era to playing with the then younger generation including Charles Mingus and John Coltrane in the 1960s and beyond. He continues to challenge and reward the young musicians who are emerging today."

To deliver the authentic Ellington experience for its audience, the SNJO applied meticulous attention to period detail. This included recreating the Ellington Orchestra stage set-up, showing the same sartorial elegance, using specially sourced period brass mutes and playing musical scores specially transcribed from Ellington concerts.

"We want to involve people in as close as possible to a genuine Ellington performance," said Smith. "There are obvious differences in personnel, of course, but the intention is to make the music come alive similar to the way it blossomed whenever the Duke Ellington Orchestra rolled into town."

The SNJO with Lucy-Anne Daniels played Glasgow Royal Concert Hall on Friday 8th December, the Laidlaw Centre, St Andrews on Saturday 9th and Queen's Hall, Edinburgh on Sunday 11th.

*****

"Daniels, a young singer in the ascendant, revealed a voice mature beyond her years, escorted richly by the band" - The Scotsman

Nu-Age Sounds (28th Feb - 3rd Mar 2024)

NU-AGE SOUNDS marked a major celebration of Scotland's vibrantly exciting jazz scene with performances in Dundee, Glasgow and Edinburgh from Friday 1st to Sunday 3rd March.

Conceived and produced by Scotland's leading jazz musician, and head of jazz at the National Conservatoire of Scotland, saxophonist Tommy Smith, the project brought together a cast of trailblazing musicians, each of them multiple award winners, with the internationally acclaimed Scottish National Jazz Orchestra and visual producer Dillon Barrie.

Scottish Album of the Year 2022 winner and Mercury Music Prize nominee, pianist Fergus McCreadie, BBC Young Jazz Musician 2022, bassist Ewan Hastie, singer kitti, saxophonists Helena Kay and Matt Carmichael, and trombonists Noushy and Liam Shortall, who has earned acclaim under the name corto.alto, all contributed new music to the project. Smith also orchestrated music by his band KARMA.

Watching as students from the jazz course he overseas at the Royal Conservatoire of Scotland have gone on to make an impression nationally and internationally, Smith decided to showcase this success and bring orchestral jazz to a young audience who might not have experienced this rich tradition before.

"As Fergus, Matt, Peter, Ewan, Noushy, and Liam were students of mine for four years at the RCS, I greatly respect and admire their musicianship and observe with amazement their blossoming careers," said Smith. "Educating musicians of this calibre in harmony, composition, etc., was a joy, especially sharing my ideas in music business, which I taught throughout their four years. I am very proud of where they have all reached. It's also great to have kitti and Helena on board as they are very much part of Scotland's thriving young jazz scene."

Noushy and kitti's music is being arranged by Berlin-based saxophonist-composer-bandleader Fabia Mantwill and Ewan Hastie's by pianist-composer Florian Ross, from Cologne. However, Fergus McCreadie, Helena Kay, Matt Carmichael and Liam Shortall rose to the challenge of orchestrating their own work to an international standard. McCreadie's new composition, As the Mist Clears, featured another award-winning pianist, former Young Scottish Jazz Musician of the Year and SNJO regular, Peter Johnstone.

Each piece of music was accompanied by a video, created by Dillon Barrie and his team and projected onto the stage backdrop.


Scottish National Jazz Orchestra (Registered number: SC193446)

Report of the Trustees
for the Year Ended 31 March 2024

"Dillon, who I chose as a visual producer and social media guru of Nu-Age Sounds, is also a current student of mine at the RCS," said Smith. "I've seen him really charge on, producing his successful Supersonic shows over the last three years. Dillon and his team, with Daisy Mulholland, Niki Zaupa, and Connor McGhie, will bring an illuminating vision for our artists and concertgoers."

For Smith, the concerts are a timely indication of the strength of jazz in Scotland.

"I am confident that Nu-Age Sounds will be a standout tour for the SNJO's ever-growing audience," he said. "It's also vital for the orchestra to embrace the younger audience and adopt a new focus on future sounds and fusions, widening our musical horizons."

Nu-Age Sounds toured to Dundee Rep Theatre on Friday 1st March, the Old Fruitmarket, Glasgow on Saturday 2nd March and the Queen's Hall, Edinburgh on Sunday 3rd March.

"Tommy Smith and the SNJO have been presenting the best of world jazz to Scotland over the past thirty years. This show, featuring musician-composers in their twenties, deserves to be seen around the UK and around the world as a landmark display of innovation, class and downright star quality." - London Jazz News

Rhapsody in Blue in collaboration with the RSNO and Makoto Ozone (30th Apr - 5th May 2024)

Scotland's two national orchestras, the Scottish National Jazz Orchestra and the Royal Scottish National Orchestra combined for the first time in an evening of music that transported audiences in Edinburgh and Glasgow from downtown Manhattan to the streets of San Francisco via the land of the fjords.

Under the baton of conductor Bertie Baigent and with Japanese piano virtuoso Makoto Ozone as featured soloist, the combined orchestras illustrated how the great composers Duke Ellington, George Gershwin and Leonard Bernstein captured the pace and dynamism of New York city life.

The jazz interpretation that Ellington gave to Morning Mood from Norwegian national treasure, Edvard Grieg's Peer Gynt Suite also featured, as did the suite from Bernard Herrmann's soundtrack to Alfred Hitchcock's cinema classic Vertigo.

"This is a milestone in the Scottish National Jazz Orchestra's near thirty-year career," says SNJO artistic director, saxophonist Tommy Smith, who has scored an extended arrangement of Gershwin's Rhapsody in Blue for the concerts. "We have played much of this music before but to perform in collaboration with the internationally respected RSNO is an honour and a thrill. We're very excited at the prospect of working with such an esteemed ensemble."

The SNJO recorded Duke Ellington's Black & Tan Fantasy and Morning Mood on its enthusiastically received In the Spirit of Duke album and Smith's extended arrangement of Rhapsody in Blue featured on a very successful SNJO recording.

"We're delighted to be welcoming back the masterly Makoto Ozone, an old friend of the SNJO's, to play on these concerts," said Smith. "Makoto has wowed the SNJO's audience before, with his jazz orchestration of Mozart's Jeunhomme piano concerto, and we're sure his fantastic musicianship and outstanding pianistic skills will excite everyone who comes along to hear him this time."

A former child prodigy, Kobe-born Ozone had already played a piano recital at Carnegie Hall, New York before being invited to join vibes virtuoso Gary Burton's world touring quintet, in which he and Smith formed a lasting relationship.

"As well as Makoto, we have commissioned another longtime SNJO associate, the brilliant arranger from Cologne, Florian Ross, to orchestrate Leonard Bernstein's West Side Story Suite for the two orchestras," said Smith "So we can be confident that anyone coming to hear the SNJO for the first time will get a sense of the quality we produce."

*****


Scottish National Jazz Orchestra (Registered number: SC193446)

Report of the Trustees
for the Year Ended 31 March 2024

It was a wildly entertaining evening of classical, jazz and the indefinable landscape in between - from Ellington to Bernard Hermann and of course Bernstein. - The Scotsman

EDUCATIONAL OUTREACH

In addition to our performances, the SNJO has provided a series of masterclasses aimed at fostering the next generation of jazz musicians. Esteemed artists such as Endea Owens, Geoffrey Keezer, Lucy-Anne Daniels, Georgia Cecile, and Makoto Ozone have led these sessions, offering invaluable guidance to TSYJO musicians and Royal Conservatoire of Scotland (RCS) students.

TSYJO Performances

The Tommy Smith Youth Jazz Orchestra (TSYJO) has seen the successful recruitment of 20 of Scotland's most promising young jazz musicians, aged 16-25. These young talents have already demonstrated remarkable musicianship and improvisational skills, performing in various locations across Scotland, including Edinburgh, Glasgow, Lanark, Dunfermline, Cumbernauld, St Andrews, and Stahaven. Looking ahead, we are excited to expand TSYJO's reach, connecting with new audiences and engaging local young musicians across a broader geographical area.

Schools' concerts: Peter and the Wolf

In February 2024, the Scottish National Jazz Orchestra (SNJO) delivered two captivating school concerts, performing SNJO's Scots version of "Peter and the Wolf." These concerts were a collaborative effort with the Royal Conservatoire of Scotland (RCS), aimed at bringing the magic of jazz orchestral music and storytelling to young audiences across Scotland.

Originally devised by Russian composer Sergei Prokofiev as a way of introducing children to the different instruments of the symphony orchestra, Peter and the Wolf was first performed in Moscow in 1936.
The SNJO delivered lively and immersive performances, with each character in the story was represented by different instruments, mirroring Prokofiev's original orchestration but with a distinct jazz twist. The Scots dialect added a layer of humour and relatability, ensuring the children remained engaged throughout.

FINANCIAL REVIEW
Financial position
At the end of the financial year the charity had free reserves of £189,719.

Reserves policy
The trustees assess the organization's risks on a quarterly basis and review the free reserves held annually. Recognizing the importance of financial stability, the trustees maintain that the reserves must protect against unforeseen income losses, enabling the organization to fulfill its charitable objectives. To this end, the trustees have determined that a minimum of £85,000 in free reserves is necessary, ensuring that the organization can cover the estimated costs of winding up the charity if required, which is prudent in the current financial climate.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
Recruitment and appointment of new trustees is carried out by the current board with reference to the provisions contained in the Memorandum and Articles of Association.

Related parties
There are no reportable related parties other than those notified in the Accounts.


Scottish National Jazz Orchestra (Registered number: SC193446)

Report of the Trustees
for the Year Ended 31 March 2024

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC193446 (Scotland)

Registered Charity number
SC028653

Registered office
43/12 Albert Street
Edinburgh
EH7 5LN

Trustees
Prof S G Best
K N Chapman
S M Duffy
H A MacIntosh (resigned 31.3.24)
A C Normand
Prof Dr T W E Smith
Dr P L Wilson
D C H Carslaw
K Campbell
A Cosker (appointed 1.4.24)
P Johnstone (appointed 1.4.24)

Company Secretary
C G Gillespie

Independent Examiner
Haines Watts, Chartered Accountants
3 Quality Street
Edinburgh
EH4 5BP

Approved by order of the board of trustees on 8 November 2024 and signed on its behalf by:





Prof Dr T W E Smith - Trustee

Independent Examiner's Report to the Trustees of
Scottish National Jazz Orchestra

I report on the accounts for the year ended 31 March 2024 set out on pages eight to twenty.

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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 view given by the accounts.

Independent examiner's statement
In connection with my examination, no matter has come to my attention :

(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 to comply with Regulation 8 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.








Craig C Hunter CA
The Institute of Chartered Accountants of Scotland

Haines Watts, Chartered Accountants
3 Quality Street
Edinburgh
EH4 5BP

8 November 2024

Scottish National Jazz Orchestra

Statement of Financial Activities
for the Year Ended 31 March 2024

31.3.24 31.3.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 225,121 - 225,121 289,951

Charitable activities 5
Music performance 37,413 - 37,413 77,921
Youth music performance 5,490 - 5,490 3,563

Other trading activities 3 760 - 760 928
Investment income 4 995 - 995 209
Other income - - - 2,232
Total 269,779 - 269,779 374,804

EXPENDITURE ON
Charitable activities 6
Music performance 340,243 500 340,743 295,648
Youth music performance 24,307 - 24,307 14,380
Total 364,550 500 365,050 310,028

NET INCOME/(EXPENDITURE) (94,771 ) (500 ) (95,271 ) 64,776
Transfers between funds 16 (500 ) 500 - -
Net movement in funds (95,271 ) - (95,271 ) 64,776

RECONCILIATION OF FUNDS
Total funds brought forward 284,990 - 284,990 220,214

TOTAL FUNDS CARRIED FORWARD 189,719 - 189,719 284,990

Scottish National Jazz Orchestra (Registered number: SC193446)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 12 4,308 80 4,388 10,897

CURRENT ASSETS
Debtors 13 6,428 - 6,428 23,173
Cash at bank 195,683 - 195,683 265,932
202,111 - 202,111 289,105

CREDITORS
Amounts falling due within one year 14 (16,700 ) (60 ) (16,760 ) (14,931 )

NET CURRENT ASSETS 185,411 (60 ) 185,351 274,174

TOTAL ASSETS LESS CURRENT
LIABILITIES

189,719

20

189,739

285,071

CREDITORS
Amounts falling due after more than one year 15 - (20 ) (20 ) (81 )

NET ASSETS 189,719 - 189,719 284,990
FUNDS 16
Unrestricted funds 189,719 284,990
TOTAL FUNDS 189,719 284,990

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Scottish National Jazz Orchestra (Registered number: SC193446)

Balance Sheet - continued
31 March 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 8 November 2024 and were signed on its behalf by:





T W E Smith - Trustee





S G Best - Trustee





D C H Carslaw - Trustee

Scottish National Jazz Orchestra

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Scottish National Jazz Orchestra is a registered charity with the Office of the Scottish Charity Regulator and a private company limited by guarantee incorporated in Scotland under the Companies Act 2006. The company number, address of the charity's registered office and the nature of its principal activities are set out in the Trustees' Report on pages 1-5.

The reporting currency of the financial statements is GBP. No level of rounding has been applied in the financial statements.

The entity is not a larger charity as defined by the Charities SORP (FRS 102) and has taken advantage of the exemption permitted by the SORP from preparing a statement of cash flows.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Scottish National Jazz Orchestra

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. DONATIONS AND LEGACIES
31.3.24 31.3.23
£    £   
Donations 8,454 3,786
Grants 216,667 286,165
225,121 289,951

Grants received, included in the above, are as follows:

31.3.24 31.3.23
£    £   
Creative Scotland 216,667 286,165

3. OTHER TRADING ACTIVITIES
31.3.24 31.3.23
£    £   
Merchandising 760 928

4. INVESTMENT INCOME
31.3.24 31.3.23
£    £   
Deposit account interest 995 209

5. INCOME FROM CHARITABLE ACTIVITIES
31.3.24 31.3.23
Activity £    £   
Income from concerts Music performance 37,413 66,421
Other grants Music performance - 11,500
Income from concerts Youth music performance 5,490 3,563
42,903 81,484

Grants received, included in the above, are as follows:
31.3.24 31.3.23
£    £   
Aberdeen City Council - 10,000
Doric Board Fund - 1,000
Other grants - 500
- 11,500


Scottish National Jazz Orchestra

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 7) Totals
£    £    £   
Music performance 245,591 95,152 340,743
Youth music performance 24,297 10 24,307
269,888 95,162 365,050

7. SUPPORT COSTS
Governance
Management costs Totals
£    £    £   
Music performance 94,552 600 95,152
Youth music performance 10 - 10
94,562 600 95,162

Support costs, included in the above, are as follows:

Management
31.3.24 31.3.23
Youth
Music music Total Total
performance performance activities activities
£    £    £    £   
Management 39,097 - 39,097 31,133
Insurance 1,588 - 1,588 1,692
Telephone 596 - 596 789
Postage and carriage 28 - 28 52
Printing and stationery 27 - 27 104
Sundries 1,555 10 1,565 1,225
Trustees' fees 50,717 - 50,717 49,197
Computer expenses 59 - 59 209
Accountancy - - - 735
Bank charges 349 - 349 190
Membership fees 536 - 536 625
94,552 10 94,562 85,951

Scottish National Jazz Orchestra

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. SUPPORT COSTS - continued
Governance costs
31.3.24 31.3.23
Music Total
performance activities
£    £   
Independent examination 600 500

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.24 31.3.23
£    £   
Depreciation - owned assets 6,634 6,741

9. TRUSTEES' REMUNERATION AND BENEFITS

The charity contracts on an annual basis with the founder trustee Professor T W E Smith to act as Artistic Director on behalf of the Scottish National Jazz Orchestra. The trustee's fees were £50,716 (2023: £49,197).
In addition to this, he received remuneration for musical commissions and musician fees amounting in total to £13,080 (2023: £17,050).

Trustees' expenses

Tommy Smith received reimbursement of travel costs totalling £342 (2023: nil) during the year.

10. STAFF COSTS

31.3.24 31.3.23
£ £
Wages and salaries 33,887 27,178
Social security costs 3,421 2,646
Other pension costs 1,789 1,308
39,097 31,132

The average monthly number of employees during the year was as follows:

31.3.24 31.3.23
Administration 1 1

No employees received emoluments in excess of £60,000.


Scottish National Jazz Orchestra

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 289,951 - 289,951

Charitable activities
Music performance 66,421 11,500 77,921
Youth music performance 3,563 - 3,563

Other trading activities 928 - 928
Investment income 209 - 209
Other income 2,232 - 2,232
Total 363,304 11,500 374,804

EXPENDITURE ON
Charitable activities
Music performance 286,970 8,678 295,648
Youth music performance 14,252 128 14,380
Total 301,222 8,806 310,028

NET INCOME 62,082 2,694 64,776
Transfers between funds 2,694 (2,694 ) -
Net movement in funds 64,776 - 64,776

RECONCILIATION OF FUNDS
Total funds brought forward 220,214 - 220,214

TOTAL FUNDS CARRIED FORWARD 284,990 - 284,990


Scottish National Jazz Orchestra

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

12. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 102,162 25,828 20,112 148,102
Additions - - 125 125
At 31 March 2024 102,162 25,828 20,237 148,227
DEPRECIATION
At 1 April 2023 97,500 25,482 14,223 137,205
Charge for year 700 87 5,847 6,634
At 31 March 2024 98,200 25,569 20,070 143,839
NET BOOK VALUE
At 31 March 2024 3,962 259 167 4,388
At 31 March 2023 4,662 346 5,889 10,897

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 6,428 23,173

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Social security and other taxes 2,520 -
VAT 495 1,310
Other creditors 60 2,802
Accrued expenses 13,685 10,819
16,760 14,931


Scottish National Jazz Orchestra

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Other creditors 20 81

16. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.23 in funds funds 31.3.24
£    £    £    £   
Unrestricted funds
General fund 252,274 (76,055 ) (500 ) 175,719
Tommy Smith Youth Jazz Orchestra 32,716 (18,716 ) - 14,000
284,990 (94,771 ) (500 ) 189,719
Restricted funds
'Peter & the Wolf' school resources - (500 ) 500 -

TOTAL FUNDS 284,990 (95,271 ) - 189,719

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 264,188 (340,243 ) (76,055 )
Tommy Smith Youth Jazz Orchestra 5,591 (24,307 ) (18,716 )
269,779 (364,550 ) (94,771 )
Restricted funds
'Peter & the Wolf' school resources - (500 ) (500 )

TOTAL FUNDS 269,779 (365,050 ) (95,271 )


Scottish National Jazz Orchestra

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.23
£    £    £    £   
Unrestricted funds
General fund 176,925 72,655 2,694 252,274
Tommy Smith Youth Jazz Orchestra 43,289 (10,573 ) - 32,716
220,214 62,082 2,694 284,990
Restricted funds
Aberdeen City Council - (48 ) 48 -
Lanarkshire Enterprise - Digital Boost
Grant 2022

-

2,742

(2,742

)

-
- 2,694 (2,694 ) -
TOTAL FUNDS 220,214 64,776 - 284,990

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 359,626 (286,971 ) 72,655
Tommy Smith Youth Jazz Orchestra 3,678 (14,251 ) (10,573 )
363,304 (301,222 ) 62,082
Restricted funds
Aberdeen City Council 10,000 (10,048 ) (48 )
'Peter & the Wolf' school resources 500 (500 ) -
Doric Board Fund 1,000 (1,000 ) -
Lanarkshire Enterprise - Digital Boost
Grant 2022

-

2,742

2,742
11,500 (8,806 ) 2,694
TOTAL FUNDS 374,804 (310,028 ) 64,776

Scottish National Jazz Orchestra

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

16. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.24
£    £    £    £   
Unrestricted funds
General fund 176,925 (3,400 ) 2,194 175,719
Tommy Smith Youth Jazz Orchestra 43,289 (29,289 ) - 14,000
220,214 (32,689 ) 2,194 189,719
Restricted funds
Aberdeen City Council - (48 ) 48 -
'Peter & the Wolf' school resources - (500 ) 500 -
Lanarkshire Enterprise - Digital Boost
Grant 2022

-

2,742

(2,742

)

-
- 2,194 (2,194 ) -
TOTAL FUNDS 220,214 (30,495 ) - 189,719

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 623,814 (627,214 ) (3,400 )
Tommy Smith Youth Jazz Orchestra 9,269 (38,558 ) (29,289 )
633,083 (665,772 ) (32,689 )
Restricted funds
Aberdeen City Council 10,000 (10,048 ) (48 )
'Peter & the Wolf' school resources 500 (1,000 ) (500 )
Doric Board Fund 1,000 (1,000 ) -
Lanarkshire Enterprise - Digital Boost
Grant 2022

-

2,742

2,742
11,500 (9,306 ) 2,194
TOTAL FUNDS 644,583 (675,078 ) (30,495 )

Restrictions on funds

Aberdeen City Council: for Aberdeen workshops

Doric Board Fund: for Doric version of Peter and the Wolf

Lanarkshire Digital Boost: for purchasing new cameras

Scottish National Jazz Orchestra

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.