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# DRUM AND BRASS C.I.C.

## Company limited by guarantee

## Company Registration Number:
09859301 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 1 January 2025

## End date: 31 December 2025

# DRUM AND BRASS C.I.C.

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# DRUM AND BRASS C.I.C.

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Principal activities of the company

The principal activity of the company during the year under review was artistic creation.

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

Ms J Hoggarth
Ms P Mistry

The director shown below has held office during the period of
16 October 2025 to 31 December 2025

Mr D De Jager

The directors shown below have held office during the period of
16 April 2025 to 31 December 2025

Ms C Gunapti
Ms R Taylor
Mr H Trivedi

The director shown below has held office during the period of
14 April 2025 to 31 December 2025

Ms K Wakin

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
7 July 2026

And signed on behalf of the board by:
Name: Ms J Hoggarth
Status: Director

# DRUM AND BRASS C.I.C.

## Profit And Loss Account

for the Period Ended 31 December 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 55,622 | 85,065
Cost of sales: | ( 45,913 ) | ( 33,592 )
Gross profit(or loss): | 9,709 | 51,473
Administrative expenses: | ( 12,738 ) | ( 54,809 )
Operating profit(or loss): | (3,029) | (3,336)
Profit(or loss) before tax: | (3,029) | (3,336)
Tax: | ( 160 ) | 1,276
Profit(or loss) for the financial year: | (3,189) | (2,060)

# DRUM AND BRASS C.I.C.

## Balance sheet

As at 31 December 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 1,582 | 2,109
Tangible assets: | 4 | 5,976 | 7,968
Total fixed assets: |  | 7,558 | 10,077
Current assets
Debtors: | 5 | 1,804 | 1,713
Cash at bank and in hand: |  | 17,953 | 9,965
Total current assets: |  | 19,757 | 11,678
Creditors: amounts falling due within one year: | 6 | ( 18,433 ) | ( 9,844 )
Net current assets (liabilities): |  | 1,324 | 1,834
Total assets less current liabilities: |  | 8,882 | 11,911
Provision for liabilities: |  | ( 1,436 ) | ( 1,276 )
Total net assets (liabilities): |  | 7,446 | 10,635
Members' funds
Profit and loss account: |  | 7,446 | 10,635
Total members' funds: |  | 7,446 | 10,635

The notes form part of these financial statements

# DRUM AND BRASS C.I.C.

## Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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 directors 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 7 July 2026
and signed on behalf of the board by:

Name: Ms J Hoggarth
Status: Director

The notes form part of these financial statements

# DRUM AND BRASS C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the Company; and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

  Tangible fixed assets depreciation policy

  Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life: Plant and machinery 25% reducing balance Furniture, fittings and equipment 25% reducing balance

  Intangible fixed assets amortisation policy

  Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

  Other accounting policies

  Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from the surplus as reported in the income and expenditure account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in the income and expenditure account, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively. Trade and other debtors Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts. Trade and other creditors Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

# DRUM AND BRASS C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# DRUM AND BRASS C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 January 2025 |  | 5,000 | 5,000
Additions |  |  |
Disposals |  |  |
Revaluations |  |  |
Transfers |  |  |
At 31 December 2025 |  | 5,000 | 5,000
Amortisation |  |  |
At 1 January 2025 |  | 2,891 | 2,891
Charge for year |  | 527 | 527
On disposals |  |  |
Other adjustments |  |  |
At 31 December 2025 |  | 3,418 | 3,418
Net book value |  |  |
At 31 December 2025 |  | 1,582 | 1,582
At 31 December 2024 |  | 2,109 | 2,109

# DRUM AND BRASS C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 January 2025 |  | 13,849 | 9,376 |  |  | 23,225
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 December 2025 |  | 13,849 | 9,376 |  |  | 23,225
Depreciation |  |  |  |  |  |
At 1 January 2025 |  | 9,837 | 5,420 |  |  | 15,257
Charge for year |  | 1,003 | 989 |  |  | 1,992
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 December 2025 |  | 10,840 | 6,409 |  |  | 17,249
Net book value |  |  |  |  |  |
At 31 December 2025 |  | 3,009 | 2,967 |  |  | 5,976
At 31 December 2024 |  | 4,012 | 3,956 |  |  | 7,968

# DRUM AND BRASS C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 1,740 | 1,713
Prepayments and accrued income | 64 | 0
Total | 1,804 | 1,713

# DRUM AND BRASS C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 6. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 18,433 | 9,844
Total | 18,433 | 9,844

# COMMUNITY INTEREST ANNUAL REPORT

### DRUM AND BRASS C.I.C.

### Company Number: 09859301 (England and Wales)

### Year Ending: 31 December 2025

Company activities and impact

During 2025 Drum and Brass CIC continued to develop as a county-wide community music organisation creating opportunities for people of all ages and abilities to participate in brass, percussion and community music. Our work focused on increasing access to music-making, reducing barriers to participation and strengthening local musical communities across Cumbria. The company delivered a wide range of community and youth music programmes, including beginner brass clubs, progression ensembles, inclusive adult groups, youth leadership opportunities, performances and community events. These activities created clear progression routes for participants, enabling children, young people and adults to develop musical skills, confidence and lasting relationships through music. Regular weekly activity included: - Beginner brass groups in schools. - Progression ensembles for developing young musicians. - An inclusive daytime brass ensemble for adults with additional needs. - Public performances and community concerts. - Mentoring and leadership opportunities for young people. - Outreach into new communities and schools. During the year participants performed at a range of public events including Brass at the Castle, community concerts, school assemblies, local celebrations and family events, bringing live music into communities while giving performers meaningful opportunities to develop confidence and pride in their achievements. The organisation continued to place inclusion at the centre of its work. Many participants had additional needs, and programmes were adapted to ensure everyone could participate successfully. Parents and carers were encouraged to become involved where appropriate, strengthening family engagement and supporting participant wellbeing. Alongside delivery, Drum and Brass invested significant time in organisational development. This included strengthening governance, safeguarding, communications, financial systems, digital infrastructure and partnership working. These developments have increased organisational resilience and prepared the company for sustainable future growth. During 2025 the company worked closely with schools, community venues, local brass bands, Cumbria Music Education Hub, BlueJam Arts, freelance musicians, volunteers and local authorities to develop joined-up musical opportunities across Cumbria. Overall, the company's activities benefited the community by: - increasing participation in music making. - providing accessible opportunities regardless of age, background or ability. - supporting confidence, wellbeing and social connection; - strengthening local cultural networks; - creating progression pathways for young musicians; and - increasing access to high-quality community music across rural Cumbria.

Consultation with stakeholders

Throughout 2025 the company actively consulted participants, parents, volunteers, staff, schools, community partners and funders. Consultation took place through. - participant and parent feedback; - staff and volunteer discussions; - informal conversations during sessions; - feedback following performances and events; - meetings with schools and community partners; and - monitoring attendance and participation. Feedback directly influenced programme delivery. Examples included adapting teaching approaches for participants with additional needs, encouraging greater parental involvement where appropriate, developing clearer progression routes between beginner and advanced groups, increasing performance opportunities, refining communications and planning future provision in response to demand. Evidence gathered throughout the year demonstrated strong demand for expansion, particularly for beginner opportunities, inclusive community groups and progression pathways.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
7 July 2026

And signed on behalf of the board by:
Name: Julie Hoggarth
Status: Director