Charity registration number SC017923 (Scotland)
Company registration number SC132543 (Scotland)
HEBRIDES ENSEMBLE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
HEBRIDES ENSEMBLE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Emma Hay
Neil Price
Ben Twist
Secretary
Ben Twist
Charity number (Scotland)
SC017923
Company number
SC132543
Registered office
Third Floor
3 Hill Street
Edinburgh
EH2 3JP
Independent examiner
David Stewart CA
McFadden Associates Limited
19 Rutland Square
Edinburgh
EH1 2BB
HEBRIDES ENSEMBLE
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 13
HEBRIDES ENSEMBLE
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The trustees present their report and accounts for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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)".

Objects and activities

The objects for which the Company is established are the advancement of the arts by promoting the public appreciation of the arts in general and classical and contemporary music in particular, promoting the understanding and practice of classical and contemporary music in the ensemble form and promoting classical and contemporary music in the community and in education. In furtherance of its objects the Company will undertake the following activities: promote and present concerts, performances and other events for the public; commission and develop new works of classical and contemporary music; develop, manage and run education and community projects involving the development and performance of classical and contemporary music; collaborate with others to undertake such activities where appropriate; and any other activities that support the objects of the Company.

Achievements and performance

This report covers the twelve months from April 2024 to March 2025.

In May 2024 we gave a concert of new music at the Plug festival in the Royal Conservatoire of Scotland in collaboration with their Composition Department featuring works from students and staff including Errollyn Wallen, Kassia Bailey, Seyoung Oh, Tyler Zwink, Junqi Wan and David Ford, and we appeared at the Perth Festival of the Arts in a programme entitled ‘Auld Alliance’ with music by Judith Weir, Lyell Cresswell, Sally Beamish, Francaix, Debussy, Messiaen and Ravel.

In June 2024 we continued our well-established collaboration with Drake Music Scotland at the Queen’s Hall in Edinburgh and presented a concert of music by disabled composers in ‘Making Waves’- a project consisting of workshops with the composers Ewen MacKay, Martin Gaughan, Megan Steinberg, Meg Kelly, Kat Stephenson, Harry Woodman, Naafi and Ben Lunn.

In July 2024 we appeared at the Spitalfields Music Festival in London giving the first performance of a work co-commissioned with Spitalfields Festival written by the young Scottish composer Electra Perivolaris. The work was conceived as a partner piece to Schoenberg’s Pierrot Lunaire. In both these works we were joined by the young Colombian singer Stephanie Lamprea. Helen Grime’s Seven Pierrot Miniatures commissioned by Hebrides Ensemble completed the Pierrot-inspired programme. As well as music we included an exhibition and projections, also Pierrot-inspired, of specially painted art works by Kirsty Mathieson as part of the performance.

In September 2024 we performed at the Lammermuir Festival at North Esk Parish Church, in Perth at the Concert Hall and in Glasgow at Glasgow Cathedral Festival with a programme of Schoenberg’s music celebrating his 150th anniversary, once again with Pierrot Lunaire but this time alongside his Verklaerte Nacht in an arrangement for piano trio. Later that month we performed Since It Was the Day of Preparation, the piece we had commissioned from James MacMillan and recorded for Delphian Records. Performances were in London at Kings Place under the banner of ‘Scotland Unwrapped’, Cumnock and Glasgow RSNO centre respectively and for these performances we teamed up with Dunedin Consort, a very satisfying Scottish collaboration. This was not our first collaboration with them as we gave a filmed performance online during covid times of Arvo Pärt’s Passio.

In November 2024 we were back at the RSNO centre as part of Nordic Days where we performed a programme of scores with flexible instrumentation. We teamed up with a Sámi vocalist Ánámáret from Finland and explored the similarities and connections between Scottish and Nordic languages and dialects. Composers were Thomas Djonne, Naomi McGillivray, Rylan Gleave, Hans Abrahamsen, Krister Hansén.

HEBRIDES ENSEMBLE
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -

In December 2024 we gave a concert on Skye at Talla Mhor with music by Sally Beamish, Bill Sweeney, Donald Grant, Poulenc, Scottish folk song, Judith Weir, and Bartok.

During this year we continued to be supported by Creative Scotland through the Extended Programme Fund which supported the development and delivery of our artistic projects. This was fundamental in sustaining the organisation, as well as in the undertaking of activities delivered in 2024-25.

Financial review

Financial position

The charity is mainly funded by public sector funding (Creative Scotland). For the period under review, there were grants of £164,475 from Creative Scotland and £1,000 from The Kimie Trust. Sales within the charitable activities of the company (concert performances, etc) were £49,630. In addition, there was £275 of investment income. The total expenditure for the period was £162,671. This resulted in a surplus for the period of £52,709, which added from the reserves at the start of the period of £8,272, left a balance of reserves at 31 March 2025 of £60.981.

Reserves Policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three- and six-months’ expenditure.

Future Plans

Our plans for 2025-26 include the second year of our two-year collaborative project ‘The Unbroken Thread’ with Cumnock Tryst and Drake Music Scotland with young people with additional support needs from Hillside School and the Riverside Centre in Cumnock. This unique project celebrates creativity without limits, as participants navigate their transition from school to adult life through music. The project will culminate with a showcase presentation of the work in the Barony Hall, Cumnock.

We will release the sixth disc in the series ‘Scotland’s Composers’ on Delphian Records. These single composer discs include the work of Sir James MacMillan, Sir Peter Maxwell Davies, Nigel Osborne, Dame Judith Weir, Stuart MacRae and most recently Helen Grime. The recordings chart the development of the work of some of the most prominent composers of our time and represent a selective anthology of music in Scotland today.

We will perform at Lammermuir Festival and Perth Theatre respectively in an ‘anniversaries’ programme with Ravel, Boulez and Berio, all with significant anniversaries, alongside a new work written for us by Jasper Dommett as part of an ongoing relationship we have with the Royal Philharmonic Society promoting new music from young composers.

We have a very busy first half of 2026 planned with projects and performances at Cumnock, Edinburgh Fruitmarket, Skye, Adelaide Place in Glasgow, Royal Conservatoire of Scotland, Royal Northern College of Music in Manchester, Kings Place in London and Perth Concert Hall and much more beyond.

Structure, governance and management

The governing document of the Company is the Memorandum and Articles of Association of the Hebrides Ensemble, as revised in March 2014.

The charity is incorporated under the Companies Act 1985 and is governed by its Memorandum and Articles of Association.

The charity is a recognised charity in Scotland, number SC017923. The company's registered number is SC132543. The company is limited by guarantee and has no share capital.

HEBRIDES ENSEMBLE
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Emma Hay
David Lee
(Resigned 27 October 2025)
David Mowle
(Resigned 10 December 2024)
Peter Muir
(Resigned 18 June 2024)
Neil Price
Michael Saunders
(Resigned 13 November 2025)
Aileen Sweeney
(Resigned 30 June 2025)
Ben Twist

The Charity’s trustees meet approximately 4 times each year. New trustees are appointed from time to time by the existing Board and are formally inducted to the board through a process of meeting. A director shall be entitled to hold office for 3 years and shall then be eligible for re-election for a further period of 3 years. The maximum period a director shall serve is 6 years unless agreed otherwise by the directors.

The Board: Roles and Responsibilities

The main objective of the Board is to ensure that the work of the organisation fulfils the objectives of its constitution.

Organisational Structure

The Company has assembled a small, dedicated team made up of experienced freelance arts professionals from diverse fields.

Risk Assessment

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

The trustees' r eport was approved by the Board of Trustees.

Ben Twist
Trustee
Dated: 16 November 2025
HEBRIDES ENSEMBLE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HEBRIDES ENSEMBLE
- 4 -

I report on the financial statements of the charity for the year ended 31 March 2025, which are set out on pages 5 to 13.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also directors of the company for the purposes of company law) 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, and they 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 our 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

D G Stewart CA
19 Rutland Square
Edinburgh
EH1 2BB
Dated: 16 November 2025
HEBRIDES ENSEMBLE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
Unrestricted
Restricted
Total
Unrestricted
funds
funds
funds
2025
2025
2025
2024
Notes
£
£
£
£
Income and endowments from:

Donations and grants

3
1,000
164,475
165,475
33,091
Charitable activities
4
49,630
-
49,630
38,411
Investments
5
275
-
275
208
Other income
6
-
-
-
49
Total income
50,905
164,475
215,380
71,759
Expenditure on:
Charitable activities
7
27,696
134,975
162,671
111,108
Net income/(expenditure) for the year
Net movement in funds
23,209
29,500
52,709
(39,349)
Fund balances at 1 April 2024
8,272
-
8,272
47,621
Fund balances at 31 March 2025
31,481
29,500
60,981
8,272

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.
HEBRIDES ENSEMBLE
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 6 -
2025
2024
Notes
£
£
£
£
Current assets
Work in Progress
12
-
14,280
Debtors
13
2,467
2,595
Cash at bank and in hand
60,002
6,592
62,469
23,467
Creditors: amounts falling due within one year
14
(1,488)
(15,195)
Net current assets
60,981
8,272
Income funds
Restricted funds
15
29,500
-
General unrestricted funds
31,481
8,272
60,981
8,272

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the Trustees on 16 November 2025
Ben Twist
Trustee
Company Registration No. SC132543
HEBRIDES ENSEMBLE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
1
Accounting policies
Charity information

Hebrides Ensemble is a private company limited by guarantee incorporated in Scotland. The registered office is Third Floor, 3 Hill Street, Edinburgh, EH2 3JP.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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 charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Funds held by the charity are either:-
Restricted Funds - These are funds which can only be used for the 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.
Unrestricted Funds - These are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

HEBRIDES ENSEMBLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 8 -
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Where possible expenditure has been charged direct to the charitable acti vities and governance costs. Where this is not possible the allocation is done on an equitable basis.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

HEBRIDES ENSEMBLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 9 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3

Donations and grants

Unrestricted
Restricted
Total
Unrestricted
funds
funds
funds
2025
2025
2025
2024
£
£
£
£

Grant receivable for core activities

1,000
164,475
165,475
33,091
HEBRIDES ENSEMBLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
4
Charitable activities
Concert performances
Sales of CDs, Programmes, Share of Box Office
Total
2025
Concert performances
Sales of CDs, Programmes, Share of Box Office
Total
2024
2025
2025
2024
2024
£
£
£
£
£
£
Sales within charitable activities
49,375
255
49,630
38,392
19
38,411
5
Investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
275
208
6
Other income
Total
Unrestricted
funds
2025
2024
£
£
Other income
-
49
HEBRIDES ENSEMBLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
7
Charitable activities
Concert performances
Concert performances
2025
2024
£
£

Performers' fees and expenses

74,991
48,123

Venue hire

2,947
1,265

Hire of instruments

3,171
720

Music

437
271

Other fees and expenses

9,548
1,958

Production costs

7,690
260

Printing and publicity

-
240

Website costs

462
438
99,246
53,275
Share of support costs (see note 8)
62,204
56,710
Share of governance costs (see note 8)
1,221
1,123
162,671
111,108
Analysis by fund
Unrestricted funds
27,696
111,108
Restricted funds
134,975
-
162,671
111,108
HEBRIDES ENSEMBLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
8
Support costs
Support costs
Governance costs
2025
Support costs
Governance costs
2024
£
£
£
£
£
£

Rent

1,459
-
1,459
945
-
945

Insurance

955
-
955
956
-
956

Repairs and maintenance

-
-
-
787
-
787

Postage and stationery

525
-
525
626
-
626

Bookkeeping

1,656
-
1,656
2,738
-
2,738

Travelling expenses

8,051
-
8,051
2,734
-
2,734

Consultancy fees

47,986
-
47,986
46,480
-
46,480

Sundry expenses

65
-
65
206
-
206

Subscriptions

1,453
-
1,453
1,221
-
1,221

Bank charges

54
-
54
17
-
17
Accountancy
-
1,186
1,186
-
1,110
1,110
Legal and professional
-
35
35
-
13
13
62,204
1,221
63,425
56,710
1,123
57,833
Analysed between
Charitable activities
62,204
1,221
63,425
56,710
1,123
57,833
9
Trustees

None of the trustees (or any persons connected with them) received remuneration during the year for services as a trustee, and none w ere reimbursed travelling expenses (2024- two reimbursed £384).

10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
11
Taxation
No charge to taxation arises due to the charitable nature of the activities of the company.
12
Work in Progress
2025
2024
£
£
Expenditure on projects in progress
-
14,280
HEBRIDES ENSEMBLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
28
2,005
Prepayments and accrued income
517
-
2,467
2,595
14
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
379
6,980
Accruals and deferred income
1,109
8,215
1,488
15,195
15
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Movement in funds
Incoming resources
Balance at
1 April 2024
Incoming resources
Resources expended
Balance at
31 March 2025
£
£
£
£
£
Creative Scotland
-
-
164,475
(134,975)
29,500
16
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
2025
2025
2025
2024
£
£
£
£
Fund balances at 31 March 2025 are represented by:
Current assets/(liabilities)
31,481
29,500
60,981
8,272
31,481
29,500
60,981
8,272
17
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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