REGISTERED COMPANY NUMBER: SC394992 (Scotland)

REGISTERED CHARITY NUMBER: SC037310

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Sound Festival

(A Company Limited by Guarantee)

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

11

Independent Examiner's Report

12

Statement of Financial Activities

13

Statement of Financial Position

14

Notes to the Financial Statements

15

to

22

TRUSTEES

Prof P J Stollery

Dr R B Williams (resigned 17.9.24)

Dr D P Cockburn (resigned 17.9.24)

A H M Eladany

Ms P A Black

Ms C M Singer

C W Farquhar

S Allori (appointed 4.6.24)

C Docherty (appointed 4.6.24)

M Rooke (appointed 4.6.24)

Dr J De Simone

Ms N Misra (appointed 17.9.24)

REGISTERED OFFICE

Woodend Barn

Banchory

Aberdeenshire

AB31 5QA

PRINCIPAL ADDRESS

c/o The Anatomy Rooms

Shoe Lane

Marischal College

Aberdeen

AB10 1AL

REGISTERED COMPANY NUMBER

SC394992 (Scotland)

REGISTERED CHARITY NUMBER

SC037310

INDEPENDENT EXAMINER

The Grant Considine Partnership

Chartered Accountants

46 High Street

Banchory

Aberdeenshire

AB31 5SR

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 2025. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The aim of Sound Festival is to advance the education of the public in the art of new or contemporary music by the presentation of public performances, workshops and other related activities. In furtherance of the above aim the Society seeks to:

a) promote live musical performances and workshops which incorporate new or contemporary music in North East Scotland for the education and enjoyment of all people, and

b) promote concerts and other musical events and liaise with local schools and institutions to link workshops, talks or discussions with the concerts and events.

c) to carry on any other activities which further either of the above aims.

Sound Festival has evolved since its creation in 2005, when its principal activity was to run a contemporary music festival, into a broader organisation that now also supports composers, runs learning programmes for young people and engages in community and education work. The festival is still a major part of its activity and takes place annually in late October/ early November.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

1. sound 2024-2025 at a glance

Audience numbers 4,487

Workshop participants 1,226

Professional musicians involved 75

Composers or music creators 11

Other art form practitioners 4

Of which local musicians & composers 46

Performances (including Q+A) 44

Exhibitions/installations/films 2

Talks/workshops/masterclasses 100

Mentoring meetings 34

Partner organisations 27

World premières 23

UK premières 7

sound commissions/co-commissions 22

(of which 10 by female & other gender minority, 3 by global majority, 4 by disabled/neurodivergent composers and 1 low-income background composer).

sound 2024-2025 commissions and co-commissions:

Graham Fitkin Unleash Britain's Potential*

Nwando Ebizie Dahlia (and you will be there forever and ever)*

Joanna Nicholson Aud The Deepminded*

Lisa Roberton dorchadas, duilichinn, dòchas (darkness, regret, hope)*

Mingdu Li Moonlight Tides**

Alison Beattie Break the Cycle**

Nikodem Rodzen Soundlapse: a ruin for solo harpsichord**

Annabel Kershaw The Mariner's Daughter*

Kirkos Ensemble Beginner's Guide to Slow Travel*

Kristain Rasmussen chilled in the absence of your light**

Vishak Ramaprasad Sravana**

Craig Morrison who's afraid of drones, mallets, and bows?**

Lucy Callen Duet for viola and vibraphone**

Naomi McGillivray Anam Cara**

Lauri Supponen north***

Clara Jane Maunder A Sea Dirge**

Simon Hellewell We Were Gone**

David Ford A Bit of Coast**

Lewis Coenen-Rowe i take comfort**

Isidor ten Hooven Salt Mines**

Nanct Johnstone From Looms to Waterwheels**

Finn McLean The Usual**

*Commissioned/co-commissioned by sound

**Development project commissions

***Commissioned as part of the Northern Connection project

2. Activity

a) soundcreators

Our nurturing talent strand benefitted creators and composers by giving them much needed development opportunities. Between 2024-2025 we reached 281 individual composers through our soundcreators (33.8% increase on previous year) programme, which included:

- Eight online 1-2h opensound workshops exploring particular elements of composition and other topics: Composing for text and working with a librettist (Laura Bowler and Sam Redway); Writing for brass instruments (Gavin Higgins); Composing for harpsichord (Tiffany Vong); Writing for percussion (Colin Currie), Writing for trombone (John Kelly); Writing for flute/bass flute (Ruth Morley); Exploring the art of sound installations (Kathy Hinde) and Writing for oboe (James Turnbull). Total number of attendees: 273.

- Our annual festival Composers' Day featured a talk by Lisa Robertson on the environmentally-inspired processes at play in 'am fàsach', a piece written as part of the Northern Connection project, and a talk and masterclass by Laura Bowler on composing for voice.

- Informal fortnightly composer online meets ('covfefe'): by the end of March 2025 we had delivered 17 meets to a total of 97 attendees. These sessions enable composers of all generations to exchange in an informal setting and to support each other.

- Composers' Helpline sessions were offered for composers looking for general advice, compositional support, help with funding or budgets, project ideas and/or confidential wellbeing support. Mentors included Fiona Robertson, Pete Stollery, Emily Doolittle and Ruta Vitkauskaite. The sessions have proved popular and 34 one hour-long sessions divided into three 20min slots took place in 2024-2025 with total number of 48 composers.

Selective development programmes (all running July-October combining a mixture of online and live sessions) benefitted 14 early-career composers:

- 5 emerging composers developed new work for viola and percussion with Fiona Winning and Tom Hunter from Red Note Ensemble, supported by composer Deirdre McKay & culminating in a performance at soundfestival 2024.

- 3 emerging composers developed work in partnership with our local new music ensemble Any Enemy, culminating with a performance at soundfestival 2024.

-3 emerging composers developed new works for Aberdeen's chamber choir Con Anima and percussionist Brodie McCash, under the guidance of composer/conductor James Weeks. The pieces were performed in Aberdeen Art Gallery as part of soundfestival 2024.

- 3 emerging composers developed new work for harpsichord with Tiffany Vong, supported by Lisa Robertson, culminating in a performance at soundfestival 2024.

In May, we hosted a 3-day training course for early career contemporary classical singers, Voicebox, run by Juliet Fraser, attended by 6 creative singers based in the UK. Juliet also ran a session for Scottish creatives during the course.

We also partnered with France's Festivals Ensemble and Contemporary Music Centre Ireland to begin a 14-month programme of composer development for 6 early-career composers: 2 from the UK, 2 from Ireland and 2 from France. The composers were mentored during the Festivals Ensemble festival in Paris in September 2024, and have started writing new works for flute, clarinet, violin, cello and piano under the guidance of mentors Laura Bowler and Jérôme Combier. The programme will continue to run throughout 2025 with final performances planned at the 2025 soundfestival.

b) Get Creative

Get Creative is a year-round programme of creative contemporary music-making workshops for young people, both instrumentalists and composers. Activity in 2024-2025 included:

- Get Creative Orchestra - Led by Naomi McGillivray, Erin Thomson and Amy Simpkin, 7 creative music workshops for 8-11 year olds took place between April 2024 and March 2025 with total attendance of 83 children. This included recording of soundscapes to be played as part of an exhibition during Light the Blue festival in June 2025.

-Get Creative Ensemble - 6 sessions for secondary school pupils to play with other musicians took place between April 2024 and March 2025. This included rehearsal of a new piece by Finn McLean, and a side-by-side workshop with Any Enemy. They also took part in our Community Day led by Graham Fitkin as part of soundfestival (see below). Sessions were led by Laurie Rominger and assisted by members of Any Enemy ensemble. Total number of attendees: 57

- Go Compose - our annual three-day composition course - took place in October 2024 and was led by composers Aileen Sweeney and Kevin Leomo, with musicians from Red Note Ensemble. The works created by nine young composers over the three days were performed in a sharing session at The Phoenix Centre in Newton Dee Village.

- Get Creative primary schools taster workshops: In September 2024, musicians Amy Simpkin and Rebekah Lesan ran 13 in-school composition workshops in Aberdeen. They visited Westpark, Seaton, Skene Square, Gilcomstoun, Manor Park, Kittybrewster, Bramble Brae, Brimmond, Kingsford and Braehead primary schools, and worked with 439 pupils with an introduction to layers in music, and creating their own layered soundscape about Aberdeen.

- Get Creative secondary schools taster workshops: In September 2024, Aileen Sweeney (composer/accordionist) and Sonia Cromarty (cellist) ran composition workshops in Lochside, Dyce and Portlethen Academies, introducing 42 young people to graphic scores, and helping them create their own pieces of music.

- Any Enemy secondary school workshops: In February and March 2025, members of Any Enemy ran workshops in Bridge of Don Academy, Aberdeen Grammar School and NESCoL, introducing and playing 'In C' by Terry Riley with 51 young people.

c) soundfestival

The 20th soundfestival took place from 19th-27th October 2024 and was comprised of 28 performances, 6 workshops, one installation and one exhibition. Please find below the major elements of the festival.

The return of performers/composers who were present at the origins of the festival:

- Evelyn Glennie with the New London Chamber Ensemble, featuring deaf/hard of hearing composer Ailís Ní Ríain's Revelling and Reckoning & other works for percussion & wind quintet.

- Ruth Wall and Graham Fitkin's new work Harpland, exploring migration & themes of loss & longing.

- Percussionist Joby Burgess performing works by Dobrinka Tabakova, Gabriel Prokoviev & Graham Fitkin.

Northern Connection Concerts

The Northern Connection partnership project aims to sustainably connect Nordic countries & Scotland by establishing and strengthening liaisons between composers, ensembles & festivals in contemporary music. As part of the project we were delighted to welcome defunensemble from Finland and Ensemble Temporum from Norway to the festival. defunensemble's programme featured a premiere of works by Finnish composers: Lauri Supponen, Sami Klemola, Matti Heininen and Antti Auvinen (all UK premières) plus a world premiere of Matilda Sepälä's new work the monstrous bond of togetherness. Ensemble Temporum travelled to Scotland by train and presented works mainly by composers from the cities they travelled through: Jonas Skaarud (Oslo), Malin Bång (Gothenburg), Christian Winther Chistensen (Copenhagen) and Brigitta Muntendorf (Hamburg). As part of the Northern Connection project the two ensembles were joined by Red Note Ensemble, performing works written for them by composers from different Nordic countries: Tine Surel Lange (Norway), Lauri Supponen (Finland) and Lisa Robertson (Scotland). We also hosted a visual and sound art exhibition, Dialects of the Deep, by John-Andrew Wilhite (sound artist) & Anastasia Savinova (visual artist) inspired by the local dialects of cod from different Nordic countries and how overfishing threatens cod culture. The installation was accompanied by live performances by John-Andrew throughout the festival and was located at the Academy shopping centre, helping to bring in a new audience of passers-by to hear experience the installation (see Appendix 3).

Concerts in Aberdeenshire

- Annabel Kershaw's The Mariner's Daughter, which tells rarely heard stories of women's connection to the North Sea, was toured to coastal venues around Aberdeen/Aberdeenshire (Fittie, Buchanhaven and Portsoy) increasing the accessibility of new music for audiences in rural areas (see Appendix 4).

- Organist Claire M Singer performed experimental works for organ at a concert featuring pieces from her newest album 'Saor', at The Old Kirk in Forgue.

Community Events

-To celebrate sound's 20th Anniversary, our Community Day brought together members of our Get Creative Ensemble with Con Anima choir and Any Enemy, along with local amateur musicians to play a new piece composed and conducted by Graham Fitkin.

- An exhibition on the science of tuned percussion was on display at Aberdeen Science Centre for the duration of the festival.

- Members of the New London Chamber Ensemble took children and families on a musical journey around Aberdeen Maritime Museum during a Promenade Concert.

- Joby Burgess' family concert introduced children to new music and allowed them to hear and try percussion instruments such as marimba, vibraphone, aluphone and space harp.

- Sonic Bothy ran workshops at Newton Dee Community and in Aberdeen creating inclusive musical spaces for adults and children with learning disabilities.

Performances supporting emerging talent:

- Red Note Ensemble musicians Tom Hunter (percussion) and Fiona Winning (viola) performed works by five emerging Scottish-based composers, under the guidance of composer Deidre McKay.

- Harpsichordist Tiffany Vong performed two concerts at the Cowdray Hall, one featuring three new works by emerging Scotland-based composers, the other featuring new commissions for harpsichord by Lisa Robertson, Janet Oates and Evangelia Rigaki as part of the 'Inventions: the Harpsichord across time and Borders' project.

- Aberdeen's new music ensemble Any Enemy, performed new works developed for the ensemble by three emerging Scotland-based composers, with support from the ensemble and under guidance from composer/conductor of the ensemble Pete Stollery. As part of this concert Any Enemy also performed an improvisation-based piece they co-composed with composer and saxophonist Raymond MacDonald.

- Aberdeen's chamber choir Con Anima and local percussionist Brodie McCash performed new works in Aberdeen Art Gallery, developed for them by three emerging Scotland-based composers, under the guidance of composer/conductor James Weeks. They also performed the UK première of Gene Koshinski's Concerto for Marimba and Choir with Percussion (2010).

Workshops

- In association with CityMoves dance agency, 'Something Different' brought together 11 choreographers, dancers, composers and performers for a 2-day workshop to focus on collaborative creativity between the art forms of music and dance. The practical workshop was led by sound artist/composer Bill Thompson and dancer/choreographer Penny Chivas.

- Composers' Day gave composers of any level the opportunity to improve their skills at a full-day workshop with sessions led by Lisa Robertson and Laura Bowler.

- French ensemble lovemusic led a workshop at University of Aberdeen, during which the ensemble explored excerpts composed by the music students attending.

Other festival events:

- Laura Bowler performed an evening of music and conversation at The Lemon Tree, showcasing work commissioned from three female composers exploring female identity in contemporary society. The concert showcased excerpts from the pieces, video clips from workshop days and a Q&A with Laura and composer Sivan Elias.

-Red Note Ensemble and Laura Bowler gave the world première of Bowler's Deconstructing Pierrot which looked at Schoenberg's Pierrot Lunaire work through a contemporary queer lens.

- Joanna Nicholson's Aud the Deep Minded combined live music, electronics and visual effects to perform a present-day retelling, representing the inner thoughts of a female Christian Viking in 9th Century Scotland.

- Performed by Gareth Davis (bass clarinet) and Mikuláš Mrva (electronics), Roland Dahinden's soundscape Theatre of the Mind explored memory, how it recreates, and the complex experience of memory loss.

- Kate Soper's chamber opera IPSA DIXIT was performed by Stephanie Lamprea (soprano), Richard Craig, Feargus Hetherington, Darren Gallacher and Anne Kjær.

- Kirkos Ensemble performed Beginner's Guide to Slow Travel, inspired by their refusal of air travel during the climate crisis, and experiences of travel and rehearsal alongside a member who has an energy depleting disability.

- French Ensemble lovemusic's (L)Autre was one of four concerts performed at, and in partnership with, the University of Aberdeen. The concert was recorded by the BBC to be broadcast on their New Music Show and included works by Sasha Blondeau, Neil Luck, Ann Cleare, Bára Gísladóttir and Finbar Hosie.

- In partnership with The Blue Lamp, Glasgow-based jazz group Sekoya played works from their 2024 debut album 'Shuna', that combine influences from European musics, American Jazz and Celtic music.

e) Other activities

- sound's online new music listening club - held monthly on Friday evenings - gives participants the opportunity to explore and discuss the music of different contemporary composers. Five listening clubs have taken place, including pieces by Laurence Osbourne, Nilufar Habibian, Ben Lunn, Lisa Robertson and Hannah Kendall.

- WayWord Festival (September 2024) featured a concert of improvised music and poetry Jacob Sam-la Rose alongside music by Gyorgy Kurtag with violist Fiona Winning. Fiona also ran a workshop at Aboyne Academy secondary school.

- The last performance by Laura Bowler and Ruth Morley of the Gaia UK tour, funded by the PRSF's Beyond Borders programme, and presenting works for soprano and flute by female UK composers, took place at the Royal College of Music in London in May 2024.

3. Partnerships

A number of events are run in collaboration with local, national and international groups and in 2024-2025 these included: Aberdeen Archives, Gallery & Museums, Aberdeen Performing Arts, Aberdeen Science Centre, Any Enemy, Citymoves, Con Anima, CoMA, Friends of Forgue Church, Jazz at the Blue Lamp, Kirkos Ensemble, New Music Dublin, hcmf//, lovemusic, Newton Dee Community, Red Note Ensemble, Music Finland, Musica nova Helsinki & defunensemble, Music Norway, Ulltima Festival and Ensemble Temporum, Scottish Music Centre, the University of Aberdeen, Nordic Music Days, Outer Spaces, St Andrew's Cathedral at Noon series, and Wayword Festival.

4. Visibility

Press coverage in 2024-2025 included news articles and interviews in local and national print and online media publications. These included Classical Music Magazine, The Press and Journal, The Sunday Post, the Sunday National and The Herald.

BBC Radio 3 returned to the festival for the 8th year in a row, recording concerts for broadcast on the New Music Show. And Deutschlandfunk (Germany) featured the festival on a 45 minute-long radio programme, gaining valuable exposure for the festival, and a number of performers and composers, to a global audience.

5. Marketing and press

soundfestival 2024 was promoted through a comprehensive and strategic marketing approach, incorporating a blend of print and digital promotional materials, regular newsletters, social media engagement, targeted advertising, and web-based content designed to attract both new and existing audiences.

- Print & Distribution

In alignment with our environmental policy, we minimised printed materials to a concise 20-page A5 brochure, which was distributed via post to a mailing list of over 800 recipients.

Additional distribution channels included:

- Brochures and posters placed in key locations, including Aberdeen City and Aberdeenshire schools, libraries, community centres, Instrumental Music Services, cultural venues, universities, and targeted sites across Scotland.

- A widely circulated digital version of the brochure, accessible via email campaigns and our website.

- Advertising (print & online)

soundfestival 2024 was promoted both locally and nationally through a combination of paid and organic advertising initiatives. Key advertising partnerships and initiatives included a media partnership with The List Magazine and collaboration with local organisation Citymoves to jointly promote their DanceLive festival alongside soundfestival. Listings were were also featured across multiple local arts tourism platforms and national new music platforms.

- Digital & social media

Throughout the year, we produced and shared a range of content focused on our activities and the new music landscape, including Q&A sessions with composers, blogs, and video content. The official sound website attracted 9,760 users between 1st April 2024 and 31st March 2025. Facebook had an 28.4% increase in activity on the previous year. Instagram had a 20.7% increase in followers on previous year. And our YouTube platform had a 43.8% increase in watch time. We also have a presence on Vimeo, SoundCloud, and Spotify, providing access to video content, performance footage, and curated audio playlists. In December 2024 we transitioned from X (formerly Twitter) to Bluesky to align with our organisation's values. Our account has gained 122 followers. In parallel we revitalised our LinkedIn account which has been inactive since 2016, and now has 66 followers.

Regular e-bulletins were sent to a subscriber list of over 1,200 recipients, with increased frequency in the run-up to and during the festival. Total delivery is up 29% on previous year.

6. Climate action

Environmental issues have been important to sound for many years, from running a "flight-free" festival in 2021 to consistently commissioning and programming environmentally themed events. This year, we started to systematically capture data to calculate our carbon emissions. Data has been recorded on the emissions from travel, transport and accommodation using Culture for Climate Scotland toolkits, with the total recorded carbon emissions for the 2024 soundfestival being 20,696.76 kg Co2. 59% of these carbon emissions came from flights (Ensemble Temporum travelled from Oslo to Aberdeen by train, but their return flight to Oslo represented 80% of their total travel emissions, showing the massive difference between flying makes to carbon emissions compared to taking the train). 12% came from accommodation and car journeys (including artists and staff). Train journeys contributed 11%, tech and instrument transport 3%, bus travel 2%, ferry travel 1% and local taxis less than 1%.

For year-round activity, artists travel contributed to 77% of the total emissions, 12% came from accommodation, 6% from staff travel (commute and business), technical and instrument transport contributed 3%, and 2% from staff working from home and office.

Going forward, we are working with our partners and venues to calculate emissions from energy, waste, audience travel and digital activities.

New or continuing steps to improve our environmental work this year included:

- Joining North East Scotland Climate Action Network (NESCAN).

- Continuing to contribute to Scottish Classical Sustainability Group (SCSG).

- Signing Culture for Climate Scotland's Green Arts Charter.

- Our General Manager became sound's green champion.

- For the first time we had a climate change volunteer for the festival.

- A website carbon widget calculates and displays the carbon emissions of each webpage.

- Staff attended Culture for Climate Scotland training sessions and Springboard assembly for creative climate action 2025.

7. Equality, diversity and inclusion

This year we reviewed our processes to continue improving our diversity and inclusivity, and have put in place or adjusted a number of documents and processes in light of this. These changes will help us to reach a wide range of audience and music creators, continue to improve their experience of working with us and give us better data baselines to compare with.

For audience members who filled in feedback forms, 56% identified as women, 7% disabled and 5% global majority.

For selective development opportunities whose composers had works performed at the festival, out of 15 participants, taking intersectionality into account, 67% of the selected composers were from underrepresented backgrounds (47% women or gender minority, 13% global majority, 20% neurodiverse and 7% low-income background). In terms of applications to the programmes, 62.5% were from underrepresented backgrounds.

For both women/gender minority and global majority (in Scotland, 7.13% of people in the 2022 Census were from the global majority), numbers are fairly reflective of the overall population in Scotland. We still need to continue to encourage more neurodivergent and disabled composers to apply, despite the extensive work we have done with neurodivergent creators, showing that the engagement needs to be regular and ongoing.

For commissions, not including development opportunity works, taking into account intersectionality, 67% were from underrepresented creators (67% women, 17% neurodiverse, 17% global majority).

For other year-round soundcreator activities, taking intersectionality into account, 68% were from underrepresented backgrounds (42% women, 20% LGBTQ, 12% gender diverse, 12% disabled, 10% low-income background and 4% global majority).

New or adjusted elements put in place in 2024 to improve diversity:

- We have shared our 2-stage application process (encouraging underrepresented applicants to self-select to the second round) with selection panels for international projects (with representatives from Norway, Sweden, Finland, Denmark, Iceland, Ireland and France). This has led to positive discussions, and ultimately affected choices in these panels.

- Our 2-day grace period was used 5 times, 4 by underrepresented creators needing additional time.

- We initiated online sessions to explain opportunities and application process to those thinking of applying, and so that they can ask questions directly to the team.

- We have improved our data monitoring, with those applying for opportunities filling out a comprehensive monitoring form, allowing us to identify intersectionality and have a clearer picture of our applicants and their backgrounds.

- Our artist/composer requirement sheet for the festival allows us to identify any issues faced by creators and to address these, making sure we remain as inclusive as possible and letting creators know any challenges they face will be taken into account.

We also try and diversify the composers mentoring development opportunities for us or running workshops to reflect diversity and encourage underrepresented emerging creators to apply. Overall, those running workshops or mentoring composers were 23% global majority and 67% female composers, for example our opportunity to write new works for harpsichord was led by Tiffany Vong (originally from Hong Kong) and Lisa Robertson.

At the start of the academic year, we changed the entry requirements for our Get Creative Orchestra for 8-11 year-olds to welcome those who cannot play an instrument. Around 15% of current participants are non-instrumentalists, and around 78% do not take part in any other musical group. Currently around 64% of the young musicians taking part in the Get Creative Ensemble and Orchestra are from minority ethnic backgrounds.

FINANCIAL REVIEW

Financial position

Total income for the year was £283,448 compared to £202,310 in 2024. Net income for the year is £16,997, (2024 deficit of £11,425). Total reserves held at the year end were £77,784; of which £3,000 are restricted, £44,470 are the contingency fund and £32,314 are in the general unrestricted fund.

Reserves policy

The charity holds £44,470 as a contingency fund which would cover any redundancy payments and holds sufficient reserves to facilitate liquidity and to meet its liabilities. The charity can hold up to £40,000, (currently £32,644) in the general fund to protect it against drops in income or to allow it to take advantage of new opportunities.

FUTURE PLANS

2025-2026 will see a full programme of nurturing activities for young and emerging composers and creators through our ongoing Get Creative and soundcreators programmes. The 2025 soundfestival will return to a model of two long-weekends of activity. The first weekend will increase community engagement with more participative activity and rural concerts. Performers featured across the festival will include pianist Zubin Kanga, accordionist Andreas Borregaard (Denmark), Red Note Ensemble, musicians from Festivals Ensemble (France), the award-winning GBSR duo, local ensembles Any Enemy and Con Animia and many more. Composers commissioned will include Laura Bowler, Tansy Davies, Karen Power, Dave Maric, Electra Perivolaris, James Weeks, Georgina MacDonell Finlayson, Luke Styles & Asta Hyvärinen.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Sound Festival is a not-for-profit company limited by guarantee. It was incorporated on 8th March 2011 and commenced activities on 1st April 2011. It is also a registered Scottish Charity No. SC037310. Sound Festival succeeded Sound, an unincorporated association which was formed in October 2005. Sound Festival is governed by a Memorandum and Articles of Association under the Companies Act 2006.

Recruitment and appointment of new trustees

Directors are elected for a period of three years at the AGM. Directors are selected with a view to ensuring that the board contains a range of business and artistic skills and reflects a broad spectrum of experience and background. Induction is via discussions with existing directors, and review of Sound Festival's Memorandum and Articles of Association, and policies.

Organisational structure

The structure of the Sound Festival consists of: -

(a) the Members - who have the right to attend the annual general meeting (and any extraordinary general meeting) and have important powers under the articles of association and the Act; in particular, the members elect people to serve as directors and take decisions in relation to changes to the articles themselves

(b) the Directors - who hold regular meetings during the year between annual general meetings (AGMs), and generally control and supervise the activities of the company; in particular, the directors are responsible for monitoring the financial position of the company.

The day-to-day running of Sound Festival is delegated to the Director of Sound who is supported by a staff team comprised of employees and freelance people as well as volunteers.

Decision making

All substantial decisions relating to human and/or commercial resources/issues are taken by the Officers and/or Directors.

FUNDS HELD AS CUSTODIAN FOR OTHERS

The charity is administering funds held for Neurodiversity network of £350. This project aligns with the aims of the charity and the funds are held within the charity's bank account

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 16 September 2025 and signed on its behalf by:

C W Farquhar - Trustee

I report on the accounts for the year ended 31 March 2025 set out on pages thirteen to twenty two.

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.

Gillian R Nicolson

The Institute of Chartered Accountants of Scotland

The Grant Considine Partnership

Chartered Accountants

46 High Street

Banchory

Aberdeenshire

AB31 5SR

16 September 2025

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

182

408

590

1,177

Charitable activities

5

Income from Charitable Activities

30,293

249,275

279,568

198,521

Investment income

4

3,290

-

3,290

2,612

Total

33,765

249,683

283,448

202,310

EXPENDITURE ON

Charitable activities

Expenditure on Charitable Activities

20,586

244,065

264,651

212,055

Other

1,800

-

1,800

1,680

Total

22,386

244,065

266,451

213,735

NET INCOME/(EXPENDITURE)

11,379

5,618

16,997

(11,425

)

Transfers between funds

15

1,878

(1,878

)

-

-

Net movement in funds

13,257

3,740

16,997

(11,425

)

RECONCILIATION OF FUNDS

Total funds brought forward

63,527

(740

)

62,787

74,212

TOTAL FUNDS CARRIED FORWARD

76,784

3,000

79,784

62,787

CONTINUING OPERATIONS

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

CURRENT ASSETS

Debtors

12

24,200

8,386

32,586

35,696

Cash at bank

59,147

4,921

64,068

111,984

83,347

13,307

96,654

147,680

CREDITORS

Amounts falling due within one year

13

(6,563

)

(10,307

)

(16,870

)

(84,893

)

NET CURRENT ASSETS

76,784

3,000

79,784

62,787

TOTAL ASSETS LESS CURRENT LIABILITIES

76,784

3,000

79,784

62,787

NET ASSETS

76,784

3,000

79,784

62,787

FUNDS

15

Unrestricted funds

76,784

63,527

Restricted funds

3,000

(740

)

TOTAL FUNDS

79,784

62,787

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 16 September 2025 and were signed on its behalf by:

C W Farquhar - Trustee

1.	CHARITY INFORMATION

Sound Festival Limited is a private company limited by guarantee incorporated in Scotland. The registered office is The Barn, Burn O'Bennie, Banchory, Aberdeenshire, AB31 SQA.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	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 to 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 and the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006 (as amended).

The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows;

•

the requirement of paragraph 3.17(d);

•

the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

•

the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;

•

the requirement of paragraph 33.7;

•

the requirement of paragraph 24(b) of IFRS 6.

Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Government grants

Government Grants are recognised in the period in which the relevant activities take place and costs are incurred.

Going Concern

The trustees consider that the charity has adequate resources to continue in existence for at least the next 12 months. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

3.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations

447

980

Gift aid

143

197

590

1,177

4.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

3,290

2,603

Other interest

-

9

3,290

2,612

5.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

£

Creative Scotland

Income from Charitable Activities

159,500

123,000

PRSF

Income from Charitable Activities

24,875

16,500

UK Shared Prosperity Fund

Income from Charitable Activities

37,000

-

University of Aberdeen

Income from Charitable Activities

5,000

5,000

Aberdeen City Council

Income from Charitable Activities

12,000

12,000

Ticket sales

Income from Charitable Activities

5,532

4,272

Network / partner & workshops

Income from Charitable Activities

8,761

4,980

University of Edinburgh

Income from Charitable Activities

-

8,645

Other Grants

Income from Charitable Activities

26,900

18,775

Radcliffe Charitable Trust

Income from Charitable Activities

-

5,000

Reimbursement of costs

Income from Charitable Activities

-

349

279,568

198,521

Include above in other grants are the following;-

Hugh Fraser Foundation

£4,000

Aberdeen Endowments Trust

£1,000

Pear Tree Fund for Music

£3,000

David and June Gordon Memorial Trust

£800

Witherby Publishing Group

£2,000

EIS

£1,600

William Syson Charitable Trust

£4,000

Vaughan Williams Foundation

£5,000

Radcliffe Charitable Trust

£3,500

Hinrichsen Foundation

£2,000

6.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

£

Other operating leases

3,000

2,730

7.	TRUSTEES' REMUNERATION AND BENEFITS

The were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

During the year to 31 March 2025 expenses incurred during normal business operations totalling £382 were reimbursed to one Trustee.There were no trustees' expenses paid for the year ended 31 March 2024.

Trustees' fees

Director and Trustee, Pete Stollery received fees for professional or other services supplied to the charity during the year totalling £1,283, (2024: £1,200).

Director and Trustee, Pauline Black received fees in the year to 31 March 2024 totalling £1,116.

8.	STAFF COSTS

2025

2024

£

£

Wages and salaries

96,888

90,174

Social security costs

2,522

2,271

Other pension costs

2,868

2,547

102,278

94,992

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

2025

2024

Full-time equivalent

3

3

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

Staff costs are allocated to funds based on the estimated time each staff member has spent on the relevant projects.

9.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

261

916

1,177

Charitable activities

Income from Charitable Activities

47,226

151,295

198,521

Investment income

2,612

-

2,612

Total

50,099

152,211

202,310

EXPENDITURE ON

Charitable activities

Expenditure on Charitable Activities

24,036

188,019

212,055

Other

1,680

-

1,680

Total

25,716

188,019

213,735

NET INCOME/(EXPENDITURE)

24,383

(35,808

)

(11,425

)

Transfers between funds

(28,039

)

28,039

-

Net movement in funds

(3,656

)

(7,769

)

(11,425

)

RECONCILIATION OF FUNDS

Total funds brought forward

67,186

7,026

74,212

TOTAL FUNDS CARRIED FORWARD

63,530

(743

)

62,787