REGISTERED COMPANY NUMBER: SC193446 (Scotland)

REGISTERED CHARITY NUMBER: 028653

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Scottish National Jazz Orchestra

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

17

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).

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

EXECUTIVE SUMMARY

The Scottish National Jazz Orchestra (SNJO) is Scotland's professional contemporary and classic jazz ensemble. It was founded in 1995, and is constituted as a private limited company by guarantee without share capital, governed by a Board of Trustees. It is managed by an Artistic Director and an Orchestra Manager, calling on a pool of approximately 17 jazz musicians on a freelance basis. The SNJO is a non-commercial, touring orchestra, dependent on grants, sponsorship, donations and income from ticket sales to achieve its aims.

The SNJO delivers a year-round schedule of concerts and other events for diverse audiences of all ages. These programmes take place across the whole of Scotland, in cities, smaller towns, rural areas, Highlands and islands, and the company has toured internationally. The Tommy Smith Youth Jazz Orchestra (TSYJO) is its primary means of providing musical education and aims to nurture young jazz talents by providing them with high-quality musical training and performance opportunities.

VISION AND MISSION STATEMENTS

The Scottish National Jazz Orchestra (SNJO) is the only truly national jazz orchestra in the UK.

Our mission is to promote jazz in Scotland and contribute to its global development. We inspire audiences and musicians through creative performances, collaborations, and educational initiatives, aiming to enhance jazz as an art form worldwide.

Our vision is to deliver a year-round schedule of outstanding performances, educational initiatives, and broadcast events for diverse audiences of all ages, expanding the appreciation of Scotland's leading contribution to creative music, both within and outside its borders.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

In the 2024/25 season, the SNJO has successfully delivered a series of high-calibre performances and educational initiatives that underscore our commitment to excellence:

Steppin' Out with Kurt Elling (23-30 September 2024)

Continuing a long-standing collaboration, SNJO welcomed back Grammy-winning vocalist Kurt Elling for a national tour that celebrated jazz classics and reimagined popular music with artistic daring. The programme ranged from Sinatra and Ellington to reinterpretations of 1980s pop, exemplifying SNJO's commitment to stylistic diversity and boundary-pushing creativity.

Remembering Duke with Lucy-Anne Daniels (28 November-1 December 2024)

Presented in Glasgow, St Andrews, and Edinburgh, this major project paid tribute to Duke Ellington's enduring legacy. Featuring the TSYJO in the opening set and guest vocalist Lucy-Anne Daniels, the performances encompassed Ellington's iconic works and lesser-known compositions. The concerts provided intergenerational performance opportunities while reaffirming SNJO's international reputation in Ellington interpretation.

*****

"It just lifted the heart to hear some two dozen youngsters, many still in their teens, launch into the iconic strains of Take the "A" Train, emergent aces stepping up to the plate with articulate solos." - The Scotsman

Nu-Age Sounds - PLANET WORLD (27 January-2 February 2025)

SNJO expanded its Nu-Age Sounds initiative with PLANET WORLD, a bold response to pressing global issues. Eight emerging Scottish composers were commissioned to create new works addressing topics including climate change, inequality, and sustainability. This project demonstrated SNJO's leadership in amplifying new voices and integrating artistic innovation with social responsibility.

****

"What is excellent about being given such a diverse brief revolving around places and spaces largely unknown to us, is the creative freedom we can use to interpret it." - A Young(ish) Perspective

21 Spices featuring Trilok Gurtu (26 February-2 March 2025)

Renowned percussionist Trilok Gurtu joined SNJO for a landmark collaboration blending Indian classical music with large ensemble jazz. Arranged by Wolf Kerschek, the performances brought Gurtu's complex rhythmic language into dialogue with orchestral textures, showcasing SNJO's versatility and commitment to transcultural exchange.

*****

"...the whole band worked up a groove, sounding at times like a great, unstoppable machine as foil to Gurtu's drum excursions..." - The Scotsman

ENGAGEMENTS

Celtic Connections: SNJO with Breabach

As part of Scotland's premier winter music festival, SNJO collaborated with folk group Breabach in a retrospective celebration of the band's 20-year career. Merging traditional Scottish music with jazz improvisation, the concert highlighted SNJO's capacity to forge innovative cross-genre partnerships and reaffirmed its role in contemporary Scottish cultural life.

****

"This unlikely folk-jazz fusion project turned out to be highly effective" - The Scotsman

COMMUNITY ENGAGEMENT AND CREATIVE LEARNING

In 2024/25, the Scottish National Jazz Orchestra expanded its commitment to education and inclusion through a vibrant programme of masterclasses, youth performances, and accessible events. From workshops with world-class artists to relaxed concerts and side-by-side collaborations with students, these initiatives nurtured emerging talent and broadened access to jazz across Scotland.

Masterclasses

Delivered in partnership with the Royal Conservatoire of Scotland, masterclasses featured:

-Kurt Elling (September 2024) - Vocal techniques and performance

-Lucy-Anne Daniels (November 2024) - Stagecraft and personal coaching

- Nu-Age Artists (January 2025) - Contemporary composition and improvisation

- Trilok Gurtu (March 2025) - Rhythmic exploration and world percussion

All RCS jazz students were granted complimentary access to SNJO concerts, further integrating performance and education.

TSYJO Performances

The Tommy Smith Youth Jazz Orchestra continued its mission of nurturing young talent through a robust schedule of concerts across Scotland, including support slots for SNJO's Duke Ellington tour. TSYJO remains central to the orchestra's educational objectives, developing ensemble skills and professional readiness among emerging jazz musicians.

SNJO-RCS Side-by-Side Project

A collaborative initiative between SNJO and RCS provided students with intensive mentorship and performance training. Although the culminating concert was cancelled due to Storm Eowyn, the programme delivered significant learning outcomes and artistic development.

Relaxed Concert: Remembering Duke

In collaboration with Care UK, SNJO hosted a relaxed, inclusive concert tailored to older audiences and individuals with additional support needs. Held in a cabaret-style setting at Queen's Hall, this afternoon performance offered a welcoming musical experience and supported broader audience inclusion.

BOARD

In December 2024, SNJO welcomed three new Lay Directors to its Board of Trustees:

- Judith Halkerston OBE - Brings strategic insight from senior leadership roles in technology and governance.

- Robin Scorthorne - Offers expertise in organisational change and operational strategy.

- Alan Dewar KC - Contributes a distinguished legal background and commitment to cultural advocacy.

These appointments strengthen the Board's collective skill set and align with SNJO's ongoing focus on transparency, effectiveness, and strategic growth.

FINANCIAL REVIEW

Financial position

At the end of the financial year the charity had free reserves of £158,877.

Reserves policy

The trustees assess the organisation's risks on a quarterly basis and review the free reserves held annually. Recognising the importance of financial stability, the trustees maintain that the reserves must protect against unforeseen income losses, enabling the organisation 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 organisation 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.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC193446 (Scotland)

Registered Charity number

028653

Registered office

43/12 Albert Street

Edinburgh

EH7 5LN

Trustees

Prof S G Best

K N Chapman

S M Duffy

A C Normand

Prof Dr T W E Smith (resigned 19.6.25)

Dr P L Wilson (resigned 4.12.24)

D C H Carslaw

K Campbell

A Cosker (appointed 1.4.24) (resigned 4.12.24)

P Johnstone (appointed 1.4.24)

J Halkerston OBE (appointed 4.12.24)

R Scorthorne (appointed 4.12.24)

A Dewar KC (appointed 4.12.24)

Company Secretary

C G Gillespie

Independent Examiner

Craig C Hunter CA

3 Quality Street

Edinburgh

EH4 5BP

Approved by order of the board of trustees on 11 December 2025 and signed on its behalf by:

Prof S G Best - Trustee

I report on the accounts for the year ended 31 March 2025 set out on pages seven to seventeen.

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

Craig C Hunter CA

3 Quality Street

Edinburgh

EH4 5BP

11 December 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

272,902

-

272,902

225,121

Charitable activities

5

Music performance

87,575

-

87,575

37,413

Youth music performance

3,490

-

3,490

5,490

Other trading activities

3

975

-

975

760

Investment income

4

1,341

-

1,341

995

Total

366,283

-

366,283

269,779

EXPENDITURE ON

Charitable activities

6

Music performance

377,308

-

377,308

340,743

Youth music performance

19,817

-

19,817

24,307

Total

397,125

-

397,125

365,050

NET INCOME/(EXPENDITURE)

(30,842

)

-

(30,842

)

(95,271

)

RECONCILIATION OF FUNDS

Total funds brought forward

189,719

-

189,719

284,990

TOTAL FUNDS CARRIED FORWARD

158,877

-

158,877

189,719

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

12

3,583

20

3,603

4,388

CURRENT ASSETS

Debtors

13

54,374

-

54,374

6,428

Cash at bank and in hand

142,013

-

142,013

195,683

196,387

-

196,387

202,111

CREDITORS

Amounts falling due within one year

14

(41,093

)

(20

)

(41,113

)

(16,760

)

NET CURRENT ASSETS

155,294

(20

)

155,274

185,351

TOTAL ASSETS LESS CURRENT LIABILITIES

158,877

-

158,877

189,739

CREDITORS

Amounts falling due after more than one year

15

-

-

-

(20

)

NET ASSETS

158,877

-

158,877

189,719

FUNDS

16

Unrestricted funds

158,877

189,719

TOTAL FUNDS

158,877

189,719

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 11 December 2025 and were signed on its behalf by:

S G Best - Trustee

D C H Carslaw - Trustee

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.

2.	DONATIONS AND LEGACIES

31.3.25

31.3.24

£

£

Donations

14,890

8,454

Grants

216,667

216,667

Orchestra Tax Relief

41,345

-

272,902

225,121

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

31.3.25

31.3.24

£

£

Creative Scotland

216,667

216,667

3.	OTHER TRADING ACTIVITIES

31.3.25

31.3.24

£

£

Merchandising

975

760

4.	INVESTMENT INCOME

31.3.25

31.3.24

£

£

Deposit account interest

1,341

995

5.	INCOME FROM CHARITABLE ACTIVITIES

31.3.25

31.3.24

Activity

£

£

Income from concerts

Music performance

63,625

37,413

Fees & commissions

Music performance

23,950

-

Income from concerts

Youth music performance

3,490

5,490

91,065

42,903

6.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 7)

Totals

£

£

£

Music performance

315,258

62,050

377,308

Youth music performance

15,696

4,121

19,817

330,954

66,171

397,125

7.	SUPPORT COSTS

Governance

Management

costs

Totals

£

£

£

Music performance

61,736

314

62,050

Youth music performance

4,121

-

4,121

65,857

314

66,171

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

Management

31.3.25

31.3.24

Youth

Music

music

Total

Total

performance

performance

activities

activities

£

£

£

£

Management

35,783

-

35,783

39,097

Insurance

1,589

-

1,589

1,588

Telephone

586

-

586

596

Postage and carriage

113

-

113

28

Printing and stationery

185

-

185

27

Sundries

962

1

963

1,565

Trustees' fees

20,662

4,120

24,782

50,717

Computer expenses

163

-

163

59

Bank charges

366

-

366

349

Membership fees

1,327

-

1,327

536

61,736

4,121

65,857

94,562

Governance costs

31.3.25

31.3.24

Music

Total

performance

activities

£

£

Independent examination

314

600

8.	NET INCOME/(EXPENDITURE)

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

31.3.25

31.3.24

£

£

Depreciation - owned assets

785

6,634

9.	TRUSTEES' REMUNERATION AND BENEFITS

The charity contracted 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 £24,781 (2024: £50,716).

In addition to this, he received remuneration for musical commissions and musician fees amounting in total to £5,650 (2024: £13,080).

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

10.	STAFF COSTS

31.3.25

31.3.24

£

£

Wages and salaries

34,313

33,887

Social security costs

-

3,421

Other pension costs

1,470

1,789

35,783

39,097

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

31.3.25

31.3.24

Administration

1

1

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

11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

225,121

-

225,121

Charitable activities

Music performance

37,413

-

37,413

Youth music performance

5,490

-

5,490

Other trading activities

760

-

760

Investment income

995

-

995

Total

269,779

-

269,779

EXPENDITURE ON

Charitable activities

Music performance

340,243

500

340,743

Youth music performance

24,307

-

24,307

Total

364,550

500

365,050

NET INCOME/(EXPENDITURE)

(94,771

)

(500

)

(95,271

)

Transfers between funds

(500

)

500

-

Net movement in funds

(95,271

)

-

(95,271

)

RECONCILIATION OF FUNDS

Total funds brought forward

284,990

-

284,990

TOTAL FUNDS CARRIED FORWARD

189,719

-

189,719

12.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024 and 31 March 2025

102,162

25,828

20,237

148,227

DEPRECIATION

At 1 April 2024

98,200

25,569

20,070

143,839

Charge for year

594

65

126

785

At 31 March 2025

98,794

25,634

20,196

144,624

NET BOOK VALUE

At 31 March 2025

3,368

194

41

3,603

At 31 March 2024

3,962

259

167

4,388

13.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

54,374

6,428

14.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Social security and other taxes

3,172

2,520

VAT

2,766

495

Other creditors

20

60

Accrued expenses

35,155

13,685

41,113

16,760

15.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

-

20

16.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

175,719

(15,240

)

(3,415

)

157,064

Scottish National Youth Jazz Orchestra

14,000

(15,602

)

3,415

1,813

189,719

(30,842

)

-

158,877

TOTAL FUNDS

189,719

(30,842

)

-

158,877

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

362,068

(377,308

)

(15,240

)

Scottish National Youth Jazz Orchestra

4,215

(19,817

)

(15,602

)

366,283

(397,125

)

(30,842

)

TOTAL FUNDS

366,283

(397,125

)

(30,842

)