Review of Last Year

Page 1


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

Level 1, 103 Carlton Gore Road Newmarket PO Box 2194

Auckland 1140

New Zealand

T +64 (0)9 309 6011

F +64 (0)9 366 0261

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).

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