

Auckland Youth Orchestra Inc.
2024 Review Performance Report



Jacqui Allen
Michael Bassett
Bernie Bowden
Anna Brooker
Kerin Buttimore
Angie Chin-Keppel
Gillian & Harold Coop
Julie Goodyer
THANKS TO OUR SUPPORTERS /
Golden Supporters
Bernard Waters Lodge of the Liberal Arts
Perpetual Guardian Margaret Neutze Legacy Fund
Special Supporters
John Boscawen
Richard Ebbett
Lani Fogelberg
Michael Jemison
Cherry Johnson
Jeremy Johnson
Alison Buchanan & Eric Johnston and 1 anonymous Special Supporter
General Supporters
Dora Green
Judith Gust
Diane & Mark Hall
Pauline & Mark Laithwaite
Elizabeth Lewis Daniell & James Daniell
Acer & Tina Lin
and 15 anonymous Special Supporter
Janis & Peter Metcalfe
James Murphy
Kurt Payne
Heather Richards
Ann Rodda & Gordon Hill
Tony Sullivan
Sarah Thompson
Elisabeth Wilson
We gratefully acknowledge generous donations from Bernard Waters and the Perpetual Guardian Margaret Neutze Legacy Fund to assist with cash prizes for our Soloist Competitions and from Michael Jemison in support of our tutoring programme.
Special thanks to Franco Viganoni who generously gives his time and professional expertise in digitally recording our concerts using state-of-the-art electronics and a unique system of microphones. www.viganoni.com
ROLL OF HONOUR
We appreciate those who have generously left bequests to AYO in the past:
2023 Edward Barrie Ross
2019 Beverley Alison Simmons
2013 Janetta McStay
2005 Moya Rea
1999 Norman W (Chip) Stevens
1995 Alicia Griffin
1988 Patricia Emma Sara Cole
1987 Alwyn Olive Hutchinson
THANKS TO OUR SPONSORS
AYO extends special appreciation and thanks to Franco Viganoni who, for more than ten years, has been generously giving his time and professional expertise in digitally recording our concerts using state-of-the-art electronics and a unique system of microphones. www.viganoni.com.













GOVERNANCE
Hon. Christopher Finlayson KC, Patron
Alastair Clement, President
ADMINISTRATION
Alison Dunlop, Louise Roe – Librarians
OFFICERS
EXECUTIVE COMMITTEE
Alexander Cowdell, Chair
Anne-Marie Forsyth, Secretary
Helen Lewis, Treasurer
Antun Poljanich, Music Director
Mary Lin, Manager
Bryan Lin, Assistant Manager
Catherine Bold ] Supporter Engagement
Jenni Mandeno] Managers
Diana Harnett, Instrument Registrar
Fergus Dunlop, Player Representative
Caleb Goldsmith, Player Representative
Matilda Hol, Player Representative
MEMBERS
HONORARY MEMBERS
Alastair Clement
Anne Draffin
Michael McLellan
Lynn Pettit
Cameron Stuart
Lois Westwood
PLAYING MEMBERS
Listed on next page
SUBSCRIBING MEMBERS
Alexander Cowdell
Anne-Marie Forsyth
Judith Gust
Mark Hall
Helen Lewis
Catherine Bold
Jenni Mandeno
Diana Harnett
Philippa Black
ABOUT AYO
Founded in 1948, AYO is the premier regional youth orchestra in New Zealand and was the first youth orchestra established in the Southern Hemisphere, designed to bridge the gap between school orchestras and adult professional groups. AYO inspires young people to excel through their love of musical performance and provides them with a wide range of cultural experiences, thus shaping our leaders of tomorrow. AYO makes an important contribution to the cultural life of Auckland and NZ.
AYO performs up to 12 concerts a year throughout the upper North Island region and has attracted full houses at their concerts in many locations. This endeavour requires large operating costs and the AYO relies heavily on the generosity of its Sponsors, Subscribers, and Supporters. All grants and donations are helpful and greatly appreciated.
RETIREMENTS
Alexander Cowdell At our September Town Hall concert, we acknowledged the tremendous contribution made to AYO by our retiring Chairman, who has been quietly steering the AYO Executive Committee since 2011.
Over the past fourteen years Alex has been an enthusiastic advocate for the orchestra and its Music Director. He has seen the orchestra undertake its two significant tours to Europe and a South Island tour, initiated the AYO Supporters programme, written newsletters and fascinating programme notes, overseen Soloist Competitions, listened to auditions and helped the orchestra survive a pandemic!
We would particularly like to pay tribute to Alex as a composer. AYO has performed four of his compositions and Antun Poljanich writes:
“It was always with a sense trepidation that we approached Alex’s compositions, not only because his twelve tonal style was novel to the orchestra, but also because he was our Chairman, and we always wanted to do his work justice. It would be right to say that the orchestra always needed time to understand this language, which is different from most of the standard repertoire that the orchestra usually performs. After a while, and once the basic technical and idiomatic difficulties were understood, we were all quite gratified with the elegance, balance and beauty of his work.
Alex’s compositions present a continuation of the great compositional achievements of 20th century serialism, but they also have deep lyricism and dramatic contrast. In his music, Alex has been fascinated by antiquity and stories of Greek mythology, because he has found in them a source of the perpetual problems and resolutions that transcend time. His deeply spiritual piece, A Place of Quiet, is inspired by the lyrics of his close friend, Melvyn Cann, which explore religiosity and human fragility.
The orchestra and I have found Alex’s work different, moving, and ultimately deeply rewarding. We found that his musical language is in a way not simply a continuation of the traditions of European music, but it also brings a modernity and a freshness to which every musician needs to become accustomed.
We are presenting Alex with a CD compilation of some of his music, and we would like to express our gratitude to him for his contribution, not only to the Auckland Youth Orchestra, but also to New Zealand music. Like many other great composers in the autumn of their lives, we hope that Alex will continue to compose and further enrich his opus.”
Neil Ingram is retiring as a member of our Finance Sub-Committee and we would like to acknowledge his generous support with thanks and appreciation. Neil has been a supporter of AYO for 30 years both personally and through the Lodge of the Liberal Arts, and over the past ten years he has also assisted us in the management of our investments as a member of our Finance SubCommittee. We will miss his wise counsel and his warm, kind humour. Thank you Neil.
Violin I
‡ Archie Lamont-Bowden
# Eleanor Christiansen
Martin Qiang
Calli Romano
Lydia Zhu
Keegan Fong
Matilda Hol
Sam Cheung
Esther Oh
Ella Chen
Jessica Wu
Sheena Lin
Sabrina Wang
Bryan Lin
Emily Zou
Violin II
# Justin Chan
Osmond Ho
Michael Tran
Celestine Howard
Mira Menon
Phạm Nhật Minh
Skye Tsang
Yena Jung
Charmagne Ocdao
Hannah Bakuwel
Ray Zhang
Sabrina Kung
Daniel Li
Annelise van Ballegooy
Violet Theodore
Amy Yue
Viola
# Francesca Fong
Teresa Cheung
Evelyn Zhang
Eyka Susanto
Ella Nie
Soeun Park
Ken Liu
Jiabao Xu
Lydia Hwang
Peter Jiang
AYO PLAYERS IN 2024
Cello
# Damon Herlihy-O’Brien
Boudewijn Keenan
Howard Lu
Brian Ng
Alimaifiti Ono
William Wei
Brendon Tsoi
Maodong Li
Elvies Hu
Harper Zhang
Samantha Gomez
Jennifer Zeng
Claire Xu
Double Bass
# Harry Doyle
Michelle Kim
Phoebe Segers
Ching-ya Hu
Jessie Wu
Flute
# Anna Kexin Zhang
Claire Huang
Rebecca Liao
Alina Chen
Piccolo
# Alina Chen
Oboe
# Alex Wu
Eddie Grant
Chloe Xiao
Aston Sadgrove
Cor Anglais
Akari Ouchi
Clarinet
# Alex Martin
Wayne Gao
Kevin Park
Reynold Yang
Bass Clarinet
# John Lu
Bassoon
# Sue Lynn Leong
Luke Davenport
Max Dunlop
Contrabassoon
# Jonathan Lau
French Horn
# Evan Metcalfe
Joel Mansor
Fergus Dunlop
Sean O'Loughlin
Jacob Fraser
Nuku Atkinson-Hay
Trumpet
# Talia Thomson
Dimitrios Koulianos
William Sun
Trombone
# Amy Laithwaite
Jack Erskine-Shaw
Bass Trombone
# Athena Shiu
Tuba
# Kilian Casey
Timpani
# Camryn Nel
Vin Marsden
Caleb Goldsmith
Percussion
# Caleb Goldsmith
Joshua Siaki
Vin Marsden
Harp
Gracie McKay-Simpson
Legend
‡ Concertmaster
# Principal
Auckland Youth Orchestra Incorporated
Auckland Youth Orchestra Incorporated
Entity Information
"Who are we? Why do we exist?" For the Year Ended 31 October 2024
Legal Name of Entity: Auckland Youth Orchestra Incorporated ("Society")
Other Name of Entity: AYO
Type of Entity and Legal Basis: Incorporated Society and Registered Charity Registration Numbers: Incorporation Number: 221562 Charity Number: CC45382
Entity’s Mission
The purpose of AYO is to maintain a symphony orchestra comprised of talented young musicians; to support and foster the orchestral education and training of its members; to promote and foster music in the community; to encourage and support the composition and performance of music; to collaborate with and support any institution, society or other body whose objects are similar to the objects of the Society; to act in the interests of its members and the Orchestra for the benefit of the community in the Auckland region.
Entity’s Structure
The Society is governed by an Executive Committee comprised of the Music Director, elected Members of the Society and elected Player Representatives. The Executive Committee is responsible for all matters relating to the Society's governance and operations. An Artistic Sub-Committee (including the Music Director) sets the works to be performed each year. The Society's investments are managed by the Finance Sub-Committee (including the Treasurer and the Chair of the Executive Committee). The Orchestra Manager is responsible for preparing the calendar of concerts, tours and rehearsals, booking venues and managing players.
Main Sources of the Entity's Cash and Resources
The Society relies on a range of sources of income to enable successful operation, the main ones being revenues from concerts, donations from Supporters, grants, investment income and subscription income from players.
Main Methods Used by the Entity to Raise Funds
Revenues from performances are received either from tickets sales or as a performer's fee. Donations are invited annually from regular Supporters and from the public who attend concerts. Our Supporters Programme offers reserved Town Hall seating to Supporters in appreciation of their donations. Players pay an annual subscription of $180 as a contribution towards the orchestra's running costs.
Entity's Reliance on Volunteers and Donated Goods or Services
The Society is run on a voluntary basis. The Music Director, Orchestra Manager and Assistant Orchestra Manager are offered modest annual honoraria and all other work by the Executive Committee is voluntary. Running the orchestra absorbs many hundreds of hours for each programme and the voluntary roles include marketing and publicity, treasury/finance/accounts, supporter liaison, music procurement/library. In addition, volunteers organise an annual Soloist Competition for players and manage the hiring and maintenance of instruments.
Additional Information
AYO is the premier youth orchestral institution in New Zealand. Since its inception in 1948, more than 2,400 young musicians have benefitted from expert training in orchestral playing. AYO is usually comprised of around 80 musicians, aged 14-26 years old. The orchestra usually performs up to 12 concerts annually to a total audience of approximately 5,000 people. Involvement in the Orchestra enables young people to develop orchestral playing skills with important repertoire, gain performance and life experience, learn new musical skills and build music industry relationships.
Physical Address: C/- 28 Freya Place, Torbay, Auckland 0630
Postal Address: PO Box 99830, Newmarket, Auckland 1149
Email/Website/YouTube: ayo@ayo.org.nz ayo.org.nz youtube.com/AYOrchestra
Social Media: facebook.com/AYOrchestra instagram.com/aucklandyouthorchestra x.com/AYOrchestra
Auckland Youth Orchestra Incorporated Statement of Service Performance
"What did we do? When did we do it?"
For the Year Ended 31 October 2024
Description of the Entity’s Outcomes
Membership of AYO involves the players successfully auditioning and committing to rehearsals and performances. Their experience includes receiving training in the skills of orchestral playing and the opportunity to build friendships with other like-minded young people.
Concerts After last year's 75th Anniversary celebrations which involved presenting an additional concert series, AYO resumed its usual rehearsal and performance schedule this year in presenting three concert programmes, with each programme being performed three times. The September concert programmes included a rare performance of NZ composer Jenny McLeod's Rock Concerto for piano and orchestra. The soloist was Charles Sang and the performance was video recorded by SOUNZ.
Works performed during the year were:
Composer Work Soloists
March (Auckland Town Hall, Howick, Katikati)
Dvorak 'American' Suite in A major, Op.98b
Haydn Oboe Concerto in C Alex Wu Mahler Totenfeier
June (Bruce Mason Centre, Howick, Orewa)
Philip Glass Symphony for Eight (Cellos)
Nielsen Concerto for Flute Alina Chen
Sibelius Symphony No.2
September (Auckland Town Hall, Orewa, Thames)
Smetana
Smetana - Vltava (The Moldau)
Dvorak Slavonic Dance No.2 in Emin, Op.72
Jenny McLeod Rock Concerto Charles Sang Strauss Till Eulenspiegel
Training & Development The works rehearsed and performed in 2024 challenged and developed the players under the expert guidance of the Music Director and professional musicians who tutored the sections. Most of the tutors were members of the Auckland Philharmonia Orchestra; building connections with such people helped the players in their personal musical development and in learning more about a potential career as a professional musician.
Promoting Music in the Community
The concerts in the Auckland Town Hall and the Bruce Mason Centre offered three-quarters of the seats free to the community and we gratefully acknowledge the support of the Auckland Live, Four Winds Foundation, the Lodge of the Liberal Arts and the Local Boards of Waitemata, AlbertEden and Devonport/Takapuna, which made the free concerts possible. The cost of attending a symphony concert can be a deterrent for many, hence a free concert affords everyone the opportunity to participate in the enjoyment of the arts. The audience typically represents a wide range in both age and cultural background, but it is especially pleasing to see many students take the opportunity to attend these concerts.
Tours AYO made weekend day trips to Katikati and Thames in March and September respectively. The enthusiastic support of those respective communities was much appreciated. Weekend tours are expensive but provide the players with valuable experience in adapting to performing in venues offering a variety of acoustics. The social aspects of touring enable friendships to be built amongst the players, many of which last a lifetime.
Auckland Youth Orchestra Incorporated
Statement of Service Performance (continued)
"What did we do? When did we do it?"
For the Year Ended 31 October 2024
Soloists As usual, each concert series provided valuable performance opportunities for soloists and their impressive performances provided inspiration for orchestra members and audiences. 2024 soloists were: Alex Wu (oboe), Alina Chen (flute) and Charles Sang (piano).
AYO Soloist Competition This annual in-house competition offers AYO players an opportunity to compete for monetary prizes and the winner gains the additional sought-after prize of performing as a soloist with the orchestra the following year. The 2023 competition, held in November 2023, was won by Alina Chen, playing Nielsen's Flute Concerto. Alina performed this work with AYO in the June concert series this year before she left to commence studies at The Juilliard School in New York. The 2024 competition will be held on 1 December 2024.
Collaboration With Other Institutions The orchestra's relationship with the Auckland Philharmonia was continued this year primarily through the tutoring programme.
Description and Quantification of the Entity's Outputs
Moore Markhams Auckland Audit Audit and Assurance
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Auckland 1140
New Zealand
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www.markhams.co.nz
Independent assurance practitioner’s review report
To the Executive Committee of Auckland Youth Orchestra Incorporated
We have reviewed the accompanying performance report of Auckland Youth Orchestra Incorporated on pages 7 to 13, which comprises the statement of financial performance and statement of cash flows for the year ended 31 October 2024, the statement of financial position as at 31 October 2024, and material accounting policy information including notes to the performance report
The responsibility of the executive committee for the performance report
The executive committee is responsible on behalf of the entity for:
a) identifying suitable outcomes and outputs and quantification methods where practicable to report in the statement of service performance
b) the preparation and fair presentation of the performance report in accordance with Public Benefit Entity Simple Format Reporting – Accrual (Not-For-Profit) Standard issued in New Zealand by the New Zealand Accounting Standards Board, and
c) for such internal control as the committee determine is necessary to enable the preparation of the performance report that is free from material misstatement, whether due to fraud or error.
Assurance practitioner’s responsibility
Our responsibility is to express a conclusion on the performance report. We conducted our review of the financial information (consisting of the statement of financial performance, statement of financial position, statement of cash flows, statement of accounting policies and notes to the performance report) in accordance with International Standard on Review Engagements (New Zealand) (ISRE (NZ)) 2400, “Review of Historical Financial Statements Performed by an Assurance Practitioner who is not the Auditor of the Entity”
ISRE (NZ) 2400 require us to conclude whether anything has come to our attention that causes us to believe that the performance report, taken as a whole, is not prepared in all material respects in accordance with the Public Benefit Entity Simple Format Reporting – Accrual (Not-For-Profit) Standard. Those standards also require that we comply with ethical requirements.
A review of the Performance Report in accordance with ISRE (NZ) 2400 and is a limited assurance engagement. We performed procedures, primarily consisting of making enquiries of management and others within the entity, as appropriate, and applied analytical procedures, and evaluated the evidence obtained. Our conclusion on the performance report does not cover the other information (the entity information and the statement of service performance) and we do not express any form of assurance conclusion thereon
The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (New Zealand) Accordingly, we do not express an audit opinion on the performance report.
Other than in our capacity as assurance practitioner we have no relationship with, or interests in, Auckland Youth Orchestra Incorporated.
Other matter
The performance report of the entity for the year ended 31 October 2023 was reviewed by another assurance practitioner, JDW Audit Limited who expressed an unqualified opinion on the review report dated 25 November 2023.
Conclusion
Based on our review, nothing has come to our attention that causes us to believe that this performance report does not present fairly, in all material respects, and the financial position of Auckland Youth Orchestra Incorporated as at 31 October 2024 and its financial performance, cash flows for the year then ended in accordance with Public Benefit Entity Simple Format Reporting –Accrual (Not-For-Profit) Standard.

Moore Markhams Auckland Audit | Assurance Practitioners, Auckland, New Zealand 25 November 2024
Auckland Youth Orchestra Incorporated
The above Statement should be read in conjunction with the Independent Reviewer's Report and Notes to the Performance Report.
Auckland Youth Orchestra Incorporated Statement of Financial Position As At 31 October 2024
Name: Helen Lewis

Position: Treasurer
Date: 22 November 2024
The above Statement should be read in conjunction with the Independent Reviewer's Report and Notes to the Performance Report. This performance report has been approved by the Executive Committee, for and on behalf of

Name: Alexander Cowdell
Position: Chairman
Date: 22 November 2024
Auckland Youth Orchestra Incorporated Statement of Cash Flows For the Year Ended 31 October 2024
The above Statement should be read in conjunction with the Independent Reviewer's Report and Notes to the Performance Report.
Auckland Youth Orchestra Incorporated Statement of Accounting Policies
For the Year Ended 31 October 2024
Basis of Preparation
Auckland Youth Orchestra Incorporated has elected to apply PBE SFR-A (NFP) Public Benefit Entity Simple Format Reporting - Accrual (Not-For-Profit) on the basis that it does not have public accountability and has total annual expenses of equal to or less than $5,000,000.
General Accounting Policies
The general accounting principles recognised by Chartered Accountants Australia and New Zealand have been adopted in the preparation of this Performance Report and include the following:
1. The measurement basis is historical cost unless otherwise stated;
2. The Orchestra will continue in operation as a going concern for the foreseeable future;
3. Revenues earned and expenses incurred are matched in accordance with the principles of accrual accounting.
Specific Accounting Policies
The following specific accounting principles which materially affect the measurement of financial performance and position have been applied:
Grants Grants received are considered a liability until spent. Only the portion of grants expended is shown as revenue, with the unexpended balance shown as a liability.
Legacies Major legacies received are invested and the resulting net annual income received is applied to operating expenses.
Depreciation Depreciation has been calculated using the diminishing value method for all assets. Instruments and General Equipment are depreciated at 10%DV and the Music Library is depreciated at 25%DV.
Property, Plant and Equipment
Property, plant and equipment are recorded at cost less accumulated depreciation.
Goods and Services Tax All amounts are recorded exclusive of GST, except for Debtors and Creditors which are stated inclusive of GST.
Income Tax Auckland Youth Orchestra Incorporated is wholly exempt from New Zealand income tax having fully complied with all statutory conditions for these exemptions.
Bank Accounts and Cash Bank Accounts and Cash in the Statement of Cash Flows comprise cash balances and bank balances (including short term deposits) with original maturities of 90 days or less.
Investments The Entity has elected to account for investments in accordance with Tier 2 requirements and apply the following Public Benefit Entity Standards (Reduced Disclosure Regime):
- PBE IPSAS 28 Financial Instruments: Presentation
- PBE IPSAS 30 Disclosures
- PBE IPSAS 41 Financial Instruments
Investments in shares and bonds are recorded at fair value with value changes recognised in profit or loss. They are originally recorded at cost and are subsequently revalued to the closing market price each balance date with the change in value being recognised in the Statement of Financial Performance.
Premiums on bonds purchased are matched against interest received in the year of purchase.
Interest received on investments is recorded on a cash basis or when compounded.
Changes in Accounting Policies
The accounting policies have been applied on a basis consistent with those used in the prior year.
Auckland Youth Orchestra Incorporated Notes to
* The 2023 Soloist Competition was held in November 2023 (2024 financial year). The 2024 competition is to be held on 1 December 2024 (2025 financial year)
Auckland Youth Orchestra Incorporated Notes to the Performance Report For
the Year Ended 31 October 2024
Additions to our music library in 2023 of $3,075 represented the purchases of Morricone's Cinema Paradiso and John Williams' Star Wars Suite and Three Pieces from Schindler's List.
Auckland Youth Orchestra Incorporated Notes to the Performance Report
For the Year Ended 31 October 2024
Balance of grants received in the year not yet spent - to be spent and recognised as income next year: 2024 2023
There are no commitments as at balance date (Last Year: Nil).
There are no contingent liabilities at year end (Last Year: Nil).
Description of Related Party
Relationship
Antun Poljanich and Mary Lin, Music Director and Manager, jointly own Educonnect Ltd.
Antun Poljanich and Mary Lin, Music Director and Manager, jointly own Educonnect Ltd.
Antun Poljanich and Mary Lin, Music Director and Manager, jointly own Educonnect Ltd.
Description of the Transaction
Annual fees for services of Music Director and Manager were paid to Educonnect Ltd this year at less than market rates
Payment received from Educonnect Ltd for service supplied by AYO - performance fee
Cost of truck hire relating to performance fee (charged to Educonnect Ltd)
Executive Committee
Members of the governing group have used their professional skills to provide services at no charge to the charity.
There were no events that occurred after the balance date having a material impact on the Performance Report (Last Year: Nil).