IRIS Accounts Production v25.2.0.378 Other Company accounts True false Pounds 1.4.25 31.3.26 31.3.26 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC350693 2025-03-31 SC350693 2026-03-31 SC350693 2025-04-01 2026-03-31 SC350693 2023-09-30 SC350693 2023-10-01 2025-03-31 SC350693 2025-03-31 SC350693 ns0:CharitableCompanyLimitedByGuarantee 2025-04-01 2026-03-31 SC350693 ns15:PoundSterling 2025-04-01 2026-03-31 SC350693 ns11:FRS102 2025-04-01 2026-03-31 SC350693 ns0:IndependentExaminationCharity 2025-04-01 2026-03-31 SC350693 ns11:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC350693 ns11:FullAccounts 2025-04-01 2026-03-31 SC350693 ns0:CharitiesSORP 2025-04-01 2026-03-31 SC350693 ns16:EnglandWales 2025-04-01 2026-03-31 SC350693 ns11:RegisteredOffice 2025-04-01 2026-03-31 SC350693 ns0:Trustee2 2025-04-01 2026-03-31 SC350693 ns0:Trustee1 2025-04-01 2026-03-31 SC350693 ns0:Trustee3 2025-04-01 2026-03-31 SC350693 ns0:TotalUnrestrictedFunds 2025-04-01 2026-03-31 SC350693 ns0:TotalRestrictedIncomeFunds 2025-04-01 2026-03-31 SC350693 ns0:Activity8 2025-04-01 2026-03-31 SC350693 ns0:Activity8 ns0:TotalUnrestrictedFunds 2025-04-01 2026-03-31 SC350693 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2025-04-01 2026-03-31 SC350693 ns0:Activity8 2023-10-01 2025-03-31 SC350693 ns0:Activity9 2025-04-01 2026-03-31 SC350693 ns0:Activity9 ns0:TotalUnrestrictedFunds 2025-04-01 2026-03-31 SC350693 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2025-04-01 2026-03-31 SC350693 ns0:Activity9 2023-10-01 2025-03-31 SC350693 ns0:TotalUnrestrictedFunds 2025-03-31 SC350693 ns0:TotalRestrictedIncomeFunds 2025-03-31 SC350693 ns0:TotalUnrestrictedFunds 2026-03-31 SC350693 ns0:TotalRestrictedIncomeFunds 2026-03-31 SC350693 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2026-03-31 SC350693 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2026-03-31 SC350693 ns10:WithinOneYear 2026-03-31 SC350693 ns10:WithinOneYear 2025-03-31 SC350693 ns10:PlantMachinery 2025-04-01 2026-03-31 SC350693 2 2025-04-01 2026-03-31 SC350693 5 2025-04-01 2026-03-31 SC350693 5 2023-10-01 2025-03-31 SC350693 ns10:OwnedAssets 2025-04-01 2026-03-31 SC350693 ns10:OwnedAssets 2023-10-01 2025-03-31 SC350693 ns0:TotalUnrestrictedFunds 2023-10-01 2025-03-31 SC350693 ns0:TotalRestrictedIncomeFunds 2023-10-01 2025-03-31 SC350693 ns0:Activity8 ns0:TotalUnrestrictedFunds 2023-10-01 2025-03-31 SC350693 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-10-01 2025-03-31 SC350693 ns10:PlantMachinery 2025-03-31 SC350693 ns10:PlantMachinery 2026-03-31 SC350693 ns10:PlantMachinery 2025-03-31

REGISTERED COMPANY NUMBER: SC350693 (Scotland)

REGISTERED CHARITY NUMBER: 028601

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Bute Jazz Concerts Ltd

Bute Jazz Concerts Ltd

Contents of the Financial Statements

for the Year Ended 31 March 2026

| Page |

Report of the Trustees | 1 |

Independent Examiner's Report | 2 |

Statement of Financial Activities | 3 |

Balance Sheet | 4 |

Notes to the Financial Statements | 5 |  | to |  | 9

Bute Jazz Concerts Ltd (Registered number: SC350693)

Report of the Trustees

for the Year Ended 31 March 2026

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 2026. 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 objects of the charity are the advancement of the arts, heritage, culture, and science.

In furtherance of these objectives, the company is empowered to create, establish and maintain an annual

music festival to benefit the public, and in particular the Isle of Bute community.

ACHIEVEMENTS AND PERFORMANCE

Achievements & Financial Review

Income for the year amounted to £1,345 (2025: £3,519). Total expenditure was £9,206 (2025: £15,885) giving a deficit of £7,861 (2025: £12,366).

Unrestricted funds as at 31 March 2026 were £9 (2025: £7,870).

FUTURE PLANS

The board resolved to wind up the company and the charity in the coming year, since all trustees wished to retire and the company had remained dormant, with no further plans to hold any future jazz festivals.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC350693 (Scotland)

Registered Charity number

028601

Registered office

40 Ardmory Road

Rothesay

Isle of Bute

PA20 0PG

Trustees

M N Archbald

T M B Saul

Mrs A E Saul

Independent Examiner

Mr Ian McDougall FCCA

McDougall Johnstone Limited

280a St Vincent Street

Glasgow

G2 5RL

Approved by order of the board of trustees on 6 April 2026 and signed on its behalf by:

T M B Saul - Trustee

Independent Examiner's Report to the Trustees of

Bute Jazz Concerts Ltd

I report on the accounts for the year ended 31 March 2026 set out on pages three to nine.

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.

Mr Ian McDougall FCCA

The Association of Chartered Certified Accountants

McDougall Johnstone Limited

280a St Vincent Street

Glasgow

G2 5RL

6 April 2026

Bute Jazz Concerts Ltd

Statement of Financial Activities

for the Year Ended 31 March 2026

| Period

| 1.10.23

| Year Ended |  | to

| 31.3.26 |  | 31.3.25

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Other trading activities | 2 | 1,345 |  | - |  | 1,345 |  | 3,519 |

EXPENDITURE ON

Raising funds | 3 | 6,347 |  | - |  | 6,347 |  | 15,453 |

Charitable activities

Governance Costs | 2,130 |  | - |  | 2,130 |  | 180 |

Sponsorship | 589 |  | - |  | 589 |  | - |

Other | 140 |  | - |  | 140 |  | 252 |

Total | 9,206 |  | - |  | 9,206 |  | 15,885 |

NET INCOME/(EXPENDITURE) | (7,861 | ) | - |  | (7,861 | ) | (12,366 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 7,870 |  | - |  | 7,870 |  | 20,236 |

TOTAL FUNDS CARRIED FORWARD | 9 |  | - |  | 9 |  | 7,870 |

Bute Jazz Concerts Ltd (Registered number: SC350693)

Balance Sheet

31 March 2026

| 2026 |  | 2025

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 11 | 615 |  | - |  | 615 |  | 755 |

CURRENT ASSETS |

Cash at bank | 394 |  | - |  | 394 |  | 8,114 |

CREDITORS |

Amounts falling due within one year | 12 | (1,000 | ) | - |  | (1,000 | ) | (999 | )

NET CURRENT ASSETS | (606 | ) | - |  | (606 | ) | 7,115 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 9 |  | - |  | 9 |  | 7,870 |

NET ASSETS | 9 |  | - |  | 9 |  | 7,870 |

FUNDS | 13

Unrestricted funds | 9 |  | 7,870 |

TOTAL FUNDS | 9 |  | 7,870 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 6 April 2026 and were signed on its behalf by:

T M B Saul - Trustee

Bute Jazz Concerts Ltd

Notes to the Financial Statements

for the Year Ended 31 March 2026

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.

| 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.

| Plant and machinery | - | 10% 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. | OTHER TRADING ACTIVITIES

| Period

| 1.10.23

| Year Ended |  | to

| 31.3.26 |  | 31.3.25

£ | £ |

| Fundraising events | 1,345 |  | 3,519 |  |

Bute Jazz Concerts Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

3. | RAISING FUNDS

| Raising donations and legacies

| Period

| 1.10.23

| Year Ended |  | to

| 31.3.26 |  | 31.3.25

£ | £ |

| Staff costs | 1,496 |  | 10,293 |  |

| Venue hire | 1,476 |  | 1,065 |  |

| Advertising | - |  | 135 |  |

| Support costs | 3,375 |  | 3,960 |  |

6,347 |  | 15,453 |  |

4. | NET INCOME/(EXPENDITURE)

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

| Period

| 1.10.23

| Year Ended |  | to

| 31.3.26 |  | 31.3.25

£ | £ |

| Depreciation - owned assets | 140 |  | 252 |  |

5. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the period ended 31 March 2025.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2026 nor for the period ended 31 March 2025.

6. | STAFF COSTS

| Period

| 1.10.23

| Year Ended |  | to

| 31.3.26 |  | 31.3.25

£ | £ |

| Wages and salaries | 1,496 |  | 10,293 |  |

1,496 |  | 10,293 |  |

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

| Period

| 1.10.23

| Year Ended |  | to

| 31.3.26 |  | 31.3.25

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

Bute Jazz Concerts Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | fund |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Other trading activities | 3,519 |  | - |  | 3,519 |

| EXPENDITURE ON

| Raising funds | 15,453 |  | - |  | 15,453 |

| Charitable activities

| Governance Costs | 180 |  | - |  | 180 |

| Other | 252 |  | - |  | 252 |

| Total | 15,885 |  | - |  | 15,885 |

| NET INCOME/(EXPENDITURE) | (12,366 | ) | - |  | (12,366 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 20,236 |  | - |  | 20,236 |

| TOTAL FUNDS CARRIED FORWARD | 7,870 |  | - |  | 7,870 |

8. | RESTRICTED DONATIONS

| Restricted donations in the the year were £Nil (2025: £Nil)

9. | RESTRICTED INCOME

| Restricted income in the year was £Nil (2025: £Nil)

10. | RESTRICTED EXPENDITURE

| Restricted expenditure in the year was £Nil (2025: £Nil)

11. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 April 2025 and 31 March 2026 | 1,007 |  |

| DEPRECIATION

| At 1 April 2025 | 252 |  |

| Charge for year | 140 |  |

| At 31 March 2026 | 392 |  |

| NET BOOK VALUE

| At 31 March 2026 | 615 |  |

| At 31 March 2025 | 755 |  |

Bute Jazz Concerts Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026 | 2025 |

£ | £ |

| Accrued expenses | 1,000 |  | 999 |  |

13. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.4.25 |  | in funds |  | 31.3.26 |

£ | £ | £ |

| Unrestricted funds

| General fund | 7,870 |  | (7,861 | ) | 9 |  |

| TOTAL FUNDS | 7,870 |  | (7,861 | ) | 9 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 1,345 |  | (9,206 | ) | (7,861 | ) |

| TOTAL FUNDS | 1,345 |  | (9,206 | ) | (7,861 | ) |

| Comparatives for movement in funds

| Net |  |

| At |  | movement |  | At |

| 1.10.23 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 20,236 |  | (12,366 | ) | 7,870 |  |

| TOTAL FUNDS | 20,236 |  | (12,366 | ) | 7,870 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 3,519 |  | (15,885 | ) | (12,366 | ) |

| TOTAL FUNDS | 3,519 |  | (15,885 | ) | (12,366 | ) |

Bute Jazz Concerts Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

14. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2026.