Acorah Software Products - Accounts Production 18.1.170 false true 31 August 2024 1 September 2023 No description of principal activity true 1 September 2024 31 August 2025 31 August 2025 03639339 Mr Roger John Lawrence Bramble Lady Tessa Brewer OBE Mr Iain Gibbs Prof. Ian Jones Mr Simon Christopher Gervis Melluish MBE Mr Benjamin John Frederick Pateman 1075134 true false false false false false true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03639339 2024-08-31 03639339 2025-08-31 03639339 2024-09-01 2025-08-31 03639339 frs-core:CurrentFinancialInstruments 2025-08-31 03639339 frs-core:FurnitureFittings 2025-08-31 03639339 frs-core:FurnitureFittings 2024-09-01 2025-08-31 03639339 frs-core:FurnitureFittings 2024-08-31 03639339 frs-core:PlantMachinery 2025-08-31 03639339 frs-core:PlantMachinery 2024-09-01 2025-08-31 03639339 frs-core:PlantMachinery 2024-08-31 03639339 frs-char:CharitableCompanyLimitedByGuarantee 2024-09-01 2025-08-31 03639339 frs-bus:FullAccounts 2024-09-01 2025-08-31 03639339 frs-bus:MediumEntities 2024-09-01 2025-08-31 03639339 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2024-09-01 2025-08-31 03639339 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 03639339 frs-char:TotalUnrestrictedFunds 2024-08-31 03639339 frs-char:TotalUnrestrictedFunds 2025-08-31 03639339 frs-char:TotalUnrestrictedFunds 2024-09-01 2025-08-31 03639339 frs-char:UnrestrictedFundsGeneral 2024-08-31 03639339 frs-char:UnrestrictedFundsGeneral 2024-09-01 2025-08-31 03639339 frs-char:UnrestrictedFundsGeneral 2025-08-31 03639339 frs-char:IndependentExaminationCharity 2024-09-01 2025-08-31 03639339 frs-countries:EnglandWales 2024-09-01 2025-08-31 03639339 frs-char:Trustee1 2024-09-01 2025-08-31 03639339 frs-char:Trustee2 2024-09-01 2025-08-31 03639339 frs-char:Trustee3 2024-09-01 2025-08-31 03639339 frs-char:Trustee4 2024-09-01 2025-08-31 03639339 frs-char:Trustee5 2024-09-01 2025-08-31 03639339 frs-char:Trustee6 2024-09-01 2025-08-31 03639339 2023-08-31 03639339 2024-08-31 03639339 2023-09-01 2024-08-31 03639339 frs-core:CurrentFinancialInstruments 2024-08-31 03639339 frs-char:TotalUnrestrictedFunds 2024-08-31 03639339 frs-char:TotalUnrestrictedFunds 2023-09-01 2024-08-31 03639339 frs-char:UnrestrictedFundsGeneral 2023-08-31 03639339 frs-char:UnrestrictedFundsGeneral 2023-09-01 2024-08-31 03639339 frs-char:UnrestrictedFundsGeneral 2024-08-31
Company registration number: 03639339
Charity registration number: 1075134
THE YOUNG MUSICIANS SYMPHONY ORCHESTRA
Trustees' Report and
Financial Statements
For The Year Ended 31 August 2025
GNS Associates Limited
Chartered Accountants
Contents
Page
Reference and Administrative Details 1
Trustees' Report 2
Independent Examiner's Report 3
Statement of Financial Activities (including Income and Expenditure Account) 4
Balance Sheet 5
Notes to the Financial Statements 6—11
Page 1
Reference and Administrative Details
Trustees
Mr Roger John Lawrence Bramble
Lady Tessa Brewer OBE
Mr Iain Gibbs
Prof. Ian Jones
Mr Simon Christopher Gervis Melluish MBE
Mr Benjamin John Frederick Pateman - Secretary
Charity Number 1075134
Company Number 03639339
Independent Examiner Lekh N Ghimire
GNS Associates Limited
Chartered Accountants
Boundary House
Cricket Field Road
Uxbridge
UB8 1QG
Page 1
Page 2
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
Charitable Objectives
The principal objective of the charitable company is the provision of a national orchestra giving coaching and performing opportunities to music students and particularly those that have graduated and need to maintain their skills until they acquire a position in one of the country's professional orchestras.
Structure, Governance and Management
Trustee Selection Methods
The management of the charitable company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.
Review of Activities and Future Developments
The results of the year’s operation are set out in the financial statements. The net movement in funds for the year amounted to £13,631 compared to £60,601 in 2024. The retained surplus on 31 August 2025 amounted to £116,893. 2024 - £103,262. The main reason for this was the reduction in the amount of donations and grants received. The Trustees expect a decrease in the surplus over the next financial year due to increased costs of rehearsal space and concert venue. Donations have decreased from £201,576 to £175,771. The Trustees are grateful for the support of all donors including the Garfield Weston Foundation (£10,000) and will maintain their fundraising activities.
In May, the orchestra returned to Smith Square Hall to celebrate Europe Day and on this occasion were joined by dancers from the Royal Ballet School. In October, the orchestra took part in another successful side-by-side rehearsal day with the English National Ballet Philharmonic and expects this to become a yearly event. The Trustees continue to develop relationships with Conservatoires and Universities throughout the United Kingdom. 
Risk Management
The Trustees have assessed the major risks to which the Company is exposed, in particular those related to the operations and finances of the Company and are satisfied that systems are in place to mitigate the Company's exposure to major risks.Trustees' responsibilities Company and charity law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company of that period. In preparing those financial statements the Trustees have:
i.Selected suitable accounting policies and applied them consistently.
ii.Made judgments and estimates that are reasonable and prudent.
iii.Stated whether applicable accounting standards have been followed, subject to any material departures disclosedand explained in the financial statements.
iv.Prepared the financial statements on a going concern basis.
The Trustees have overall responsibility for ensuring that the charitable company has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities. This report was approved by the trustees and signed on its behalf.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Benjamin John Frederick Pateman
Trustee
21/01/2026
Page 2
Page 3
Independent Examiner's Report to the Trustees of THE YOUNG MUSICIANS SYMPHONY ORCHESTRA
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
  2. the accounts do not accord with those records; or
  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Lekh N Ghimire
21/01/2026
GNS Associates Limited
Chartered Accountants
Boundary House
Cricket Field Road
Uxbridge
UB8 1QG
Page 3
Page 4
Statement of Financial Activities (including Income and Expenditure Account)
2025 2024
Unrestricted funds Unrestricted funds
Notes £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 233,377 261,693
Charitable activities 22,762 18,040
Investments 4 347 -
256,486 279,733
EXPENDITURE ON:
Raising funds 6 (242,855 ) (219,132 )
NET INCOME 13,631 60,601
NET MOVEMENT IN FUNDS 13,631 60,601
RECONCILIATION OF FUNDS:
Total funds brought forward 103,262 42,661
TOTAL FUNDS CARRIED FORWARD 13 116,893 103,262
The notes on pages 6 to 9 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2025 2024
Unrestricted funds Total funds
Notes £ £
FIXED ASSETS
Tangible Assets 10 131 210
131 210
CURRENT ASSETS
Debtors 11 13,277 18,415
Cash at bank and in hand 99,044 86,632
112,321 105,047
Creditors: Amounts Falling Due Within One Year 12 4,441 (1,995 )
NET CURRENT ASSETS (LIABILITIES) 116,762 103,052
TOTAL ASSETS LESS CURRENT LIABILITIES 116,893 103,262
NET ASSETS 116,893 103,262
FUNDS OF THE CHARITY
Unrestricted Funds 116,893 103,262
TOTAL FUNDS 13 116,893 103,262
For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Roger John Lawrence Bramble
Trustee
Mr Benjamin John Frederick Pateman
Trustee
21/01/2026
The notes on pages 6 to 9 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
THE YOUNG MUSICIANS SYMPHONY ORCHESTRA is a company limited by guarantee, incorporated in England & Wales, registered number 03639339 and registered charity number 1075134 . The registered office is 11 Gunnersbury Avenue, London W5 3NJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
The charity has incoming resources from multiple sources including goverment tax relief, donations and charitable activities.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% RBB
Fixtures & Fittings 20% RBB
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Donations and gifts 233,377 261,693
4. Investment Income
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Bank interest receivable 347 -
5. Net Income/(Expenditure)
The net income is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets - owned 79 79
Page 6
Page 7
6. Analysis of Expenditure
2025
Activities undertaken directly
(see note 7 )
Support costs
(see note 8 )
Total
£ £ £
Raising funds 198,159 44,696 242,855
2024
Activities undertaken directly
(see note 7 )
Support costs
(see note 8 )
Total
£ £ £
Raising funds 177,200 41,932 219,132
7. Direct Costs
2025
Raising funds
£
Fundraising activities 55,215
Cost of goods sold 125,417
General administration 17,527
198,159
2024
Raising funds
£
Fundraising activities 24,644
Cost of goods sold 138,454
General administration 14,102
177,200
8. Support Costs
2025
Raising funds
£
Employee costs 16,173
General administration 28,444
Depreciation 79
44,696
Page 7
Page 8
2024
Raising funds
£
Employee costs 11,348
General administration 30,497
Depreciation 79
Interest payable 8
41,932
9. Average Number of Employees
Average number of employees during the year was: NIL (2024: )
- -
10. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2024 19,021 6,065 25,086
As at 31 August 2025 19,021 6,065 25,086
Depreciation
As at 1 September 2024 18,954 5,922 24,876
Provided during the period 17 62 79
As at 31 August 2025 18,971 5,984 24,955
Net Book Value
As at 31 August 2025 50 81 131
As at 1 September 2024 67 143 210
11. Debtors
2025 2024
£ £
Due within one year
Other debtors 13,277 18,415
12. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 536 1,995
Accruals and deferred income (4,977) -
(4,441 ) 1,995
Page 8
Page 9
13. Movement in Funds
As at 1 September 2024 Income Expenditure As at 31 August 2025
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 103,262 256,486 (242,855 ) 116,893
Total funds 103,262 256,486 (242,855 ) 116,893
As at 1 September 2023 Income Expenditure As at 31 August 2024
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 42,661 279,733 (219,132 ) 103,262
Total funds 42,661 279,733 (219,132 ) 103,262
14. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
2025 2024
£ £
15. Related Party Disclosures
16. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 9
Page 10
Detailed Statement of Financial Activities (including Income and Expenditure Account)
2025 2024
Total funds Total funds
£ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and legacies 175,771 201,577
Orchestra tax relief 52,206 54,288
HMRC charities 5,400 5,828
233,377 261,693
Investments
Bank interest receivable 347 -
347 -
256,486 279,733
EXPENDITURE ON:
Raising funds
Function Cost (10,626) (2,900)
Adverts & publicity (8,225) (7,764)
Hire of halls for concert (38,452) (7,999)
Hire of halls for rehersal - (11,520)
Hire of instruments (9,699) -
Hire of music (2,677) (34,733)
Auxillary Staff / Organisers Ren- Fixing (5,970) (4,045)
Tutor (43,258) (2,983)
Auditions (750) (29,520)
Soloist (5,760) (36,990)
Recording and virtual performance costs (6,188) (12,344)
Conductors fees (11,520) -
Players expenses (32,333) (5,750)
Concert expenses & instruments transport (5,174) (6,550)
Management fees (3,377) -
Support and administration costs (14,150) (14,102)
Travel and subsistence expenses (16,173) (11,348)
Computer software costs (2,424) (1,322)
Insurance (317) (310)
Telecommunications (1,451) (1,373)
Accountancy fees (4,900) (4,873)
Legal fees (102) (190)
Management fees (17,280) (17,820)
Trade subscription (793) (692)
Bank charges (1,177) (994)
...CONTINUED
Page 10
Page 11
Other office costs - (2,923)
Depreciation (79) (79)
Bank loan interest - (8)
(242,855) (219,132)
(242,855) (219,132)
NET INCOME 13,631 60,601
Page 11