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| Independent Examiner's Report to the Trustees of The Moray Jazz Club |
| | I report on the accounts of the
charity for the year ended 31 March 2011 which are set out on pages 1 and 2 | | | Respective responsibilities of the 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. The charity trustees consider that the audit requirement of Regulation
10(1) (d) 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 independent examiner's
statement |
| | My examination is 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 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 accounts. |
| | Independent examiner's
statement |
| | In the course of 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 comply with Regulation 9 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. |
|
| | Name: Don Freeman |
| | Relevant Professional qualification/professional body: FCCA |
|
| | Date: 7th July 2011 |
| Moray Jazz Club |
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| | Scottish
Charity Number SCO 028421 |
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| | Receipts and Payments Account for year ended 31 March 2011 |
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| 2011 |
| 2010 |
| Note | £ |
| £ | | RECEIPTS |
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| | Membership subscriptions |
| 600.00 |
| 1,008.00 | | Raffle receipts |
| 1,590.05 |
| 1,499.69 | | Entrance fees |
| 5,567.80 |
| 5,325.73 | | Concert receipts |
| 511.00 |
| 0.00 | | Bank
interest |
| 0.00 |
| 0.00 | | Donations received |
| 60.00 |
| 197.75 | | Sale of T Shirts |
| 169.00 |
| 0.00 | | Total receipts |
| 8,497.85 |
| 8,031.17 |
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| | PAYMENTS |
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| | Musicians' expenses |
| 3,620.50 |
| 3,390.00 | | Concert expenses | 1 | 0.00 |
| 195.00 | | Raffle
costs |
| 78.65 |
| 201.44 | | Advertising &
Website exps |
| 103.87 |
| 69.24 | | Fees
paid to Two Red Shoes Theatre/Joannas |
| 2,362.50 |
| 2,817.00 |
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| | Total
fundraising costs |
| 6,165.52 |
| 6,672.68 |
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| | Donation to Children in Need |
| 400.00 |
| 800.00 | | Donation to SSAFA |
| 500.00 |
| 0.00 | | Total
donations |
| 900.00 |
| 800.00 |
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|
| | Equipment,repairs
and music arrangements |
| 222.84 |
| 26.90 | | Postage
and stationery |
| 54.75 |
| 72.98 | | Xmas
Party |
| 280.00 |
| 475.00 | | Independent Examiner's
Fee |
| 70.00 |
| 65.00 | | Cost of T Shirts/Logos |
| 209.50 |
| 0.00 | | Sundry expenses |
| 0.00 |
| 84.59 | | Total administrative costs |
| 837.09 |
| 724.47 |
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| | Total payments |
| 7,902.61 |
| 8,197.15 |
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| | Surplus/Deficit for the year |
| 595.24 |
| -165.98 |
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| | Notes |
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| | 1. Concert Expenses |
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| | Funny Valentine |
| 0.00 |
| 195.00 |
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| 0.00 |
| 195.00 |
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| | 2. Remuneration and expenses |
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| | None of the Trustees were paid remuneration or expenses for the year under review
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| | All funds are unrestricted |
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| | Statement of Balances as at 31 March 2011 |
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| 2011 |
| 2010 |
| Note | £ |
| £ | | Bank and cash in hand |
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| | Bank balance |
| 4,888.55 |
| 4,348.31 | | Cash float for expenses |
| 270.00 |
| 215.00 |
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| 5,158.55 |
| 4,563.31 |
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| | Reserves |
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| | General funds |
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| | Opening balances |
| 4,563.31 |
| 4,729.29 | | Surplus/Deficit
for the year |
| 595.24 |
| -165.98 | | Closing balances |
| 5,158.55 |
| 4,563.31 |
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| | All funds are unrestricted |
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| | Approved by the Trustees
on 7th July 2011 |
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| | Signed |
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| | Bob Shiach , Chairperson |
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| | 7-Jul-11 |
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