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2022-03-31-accounts

Skylight Circus in Education

T/A Skylight Circus Arts

Report and financial statements For the year ended 31st March 2022

Registered Charity 1001570

Company Limited by Guarantee 2567143

Skylight Circus in Education

Reference and administrative information for the year ended 31st March 2022

Charity name Skylight Circus in Education

also known as Skylight Circus Arts and Skylight

Company number 2567143

Charity number 1001570

Registered office and operational address: St Chads Fold, Sparrow Hill, Rochdale OL16 1QT

Trustees

Trustees, who are also directors under company law, who served during the year

and up to the date of this report were as follows:

J. Riley, Chair

E. Short, Secretary

J. Hurn, Treasurer

N. White

J. Macpherson

M. Lee

M. Ramsdale

Advisor Legal: D Yazdi

Key management: David Allen, CEO. Martine Bradford, Creative Director.

Bank: Co-operative Bank plc, 1 Balloon Street, Manchester, M60 4E

Independent Examiner: Emma Willder, Beyond Profit Ltd. appointed in 2021

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‘Circus Globe’ participant performs under ‘Gaia’ installation, Dec 2021

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“A blessing to Rochdale and its communities. The last few years have been the most difficult and Skylight’s work is valued and needed more than ever within the Borough”

Mohammed ‘Shiri’ Sheraz Army of Kindness

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YEAR IN FOCUS: 2021 - 2022

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FOREWORD

Just as Skylight played a key role in supporting participants, staff, freelance workers and volunteers in our communities during the Lockdown, we played a key role as we all emerged from pandemic imposed restrictions.

From a standing-start, we went from operating activities online to opening the building for classes and projects to the public within two weeks of restrictions being liftedalbeit with the first regard for everybody’s safety.

We quickly responded to the opportunity to take circus out to new participants and audiences again. We had a bumper summer of outreach work in schools, community groups and at festivals and events. Workshops and performances were delivered by our staff and regular participants.

We also started to look further ahead, planning and executing more ambitious projects with an array of partners. Some with health and wellbeing objectives and some with creative outcomes.

Looking back, the Skylight Team has achieved so much in this stutter-start year with an incredible number of outputs and an incredible array of beneficiaries. The feedbacksome of which peppers this report- has been heartwarming. We look forward to more of the same with more beneficiaries in more communities and locations, with more partners in the next year.

David Allen

CEO

Skylight Circus Arts

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SKYLIGHT CIRCUS IN EDUCATION

TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2022

The trustees present their report and the unaudited financial statements for the year ended 31st March 2022. Included within the trustees’ report is the directors’ report as required by company law. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

PURPOSES, AIMS, OBJECTIVES AND SKYLIGHT ACTIVITIES

Purposes and aims in Skylight’s original governing document:

‘To promote, maintain, improve and advance education for the public benefit by the demonstration and teaching of human circus skills. To relieve the needs of disabled persons by the demonstration and teaching of human circus skills to such persons’ (1990)

Charity Commission Activities Overview 2020

Life-changing social circus projects to improve health and well-being. Collaborations: professionals and members to create productions. Specialisms: circus with disability, diversity, mental health, challenging young people. Address challenges in communities with multiple deprivation.

Purposes 2020 Summary. ‘Benefiting individuals and communities through circus arts training, performance and workshops. Skylight’s base in central Rochdale is in an area of multiple deprivation and activities extend across the region. This report outlines how our purposes were achieved over this very different year of Covid-19.

Aims, objectives and activities are reviewed by the trustees each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period to March 2022. The trustees ensure the charity remains focused on its stated purposes.

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Skylight stilt walkers entertain the crowds with Little Amal, November 2021

SKYLIGHT ACTIVITIES APRIL 2021 TO MARCH 2022

A year of emergence and reconnection. We continued virtual and live delivery asCOVID restrictions were eased and lifted in July. There was an overall growth in participation but numbers were lower than pre pandemic. Paused projects were rescheduled and delivered this year. Classes returned and we had a resurgence of bookings. Feedback from partners identified worrying statistics in child development, particularly in language and social engagement.

Local connections were formed to address the urgent needs of children, young people and vulnerable adults, negatively affected by the isolation of the pandemic. Henry Smith Community Match Challenge funding was secured for one year to address local needs.

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HIGHLIGHTS IN FY 21/22

‘Have-a Go’ workshop.

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Skylight team member and participant wowing the audience at Skylight’s Youth Circus Christmas Show, December 2021

PERFORMANCES

Skylight’s ambition to increase the quality and quantity of performance was again affected by restrictions. In addition, ‘Circus Routes’ performance and creative employment pathways funding bid, was unfortunately rejected by Arts Council England (ACE). In spite of the above, our groups performed the following highlights:

-Feelgood Festival Pop Up performances and ‘Have-A-Go' workshops. Scaled down events took place in Falinge Park and Rochdale Town Centre. We worked in partnership with Rochdale Borough Council, Link4Life (now YourTrust) and Vintage Worx. Performances were outdoors with covid safety measures in place.

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Midi-Youth Aerial Class participant performing for friends and family at Skylight, December 2021

“This was so emotional for me to watch, they’re back! She went in so nervous that she was going to mess up and she walked out filled with all of the confidence she lost over lockdown. Skylight Circus Arts are amazing and I’m so grateful for everything they do. The kids were awesome!”

Parent

Skylight Christmas Show Performer

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SOCIAL CIRCUS PROJECTS

Skylight is inclusive. Projects this year covered people with a variety of needs and disadvantages:

Circus Wow returned to Kirkholt Estate following an 18 month delay. A hugely successful project for disadvantaged children. This brought new connections in the local community.

Sky High for children and young people with disabilities/additional needs returned! Rochdale Borough Council Short Breaks asked us to deliver sessions as part of the universal Short Breaks offer.

Circus Globe for refugee/asylum young people was launched. Taster sessions took place at Falinge High School. We partnered with Rochdale Borough Council Early Health and Schools Team to deliver trauma informed sessions for a group of young people from a variety of countries.

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Feedback from a Skylight social circus outreach session

Middleton Holidays at Home Funding from Rochdale Borough Council Township Fund for young people 6 -12 years in socially disadvantaged areas. Skylight provided circus activities and healthy food in partnership with Burnside Community Centre, Middleton.

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Fossil Walks took place after being paused in the past year. The three walks were part of our NHLF ‘Three intriguing fossils and the landscapes they came from’ project which fed into our ACE funded show ‘Mammoth’. 60 people took part in the walks with accompanying maps created by our members.

Social Prescribing has started to grow in the Borough. We delivered workshops at events at Kirkholt, Kingsway and Kashmir Youth Project and Petrus Incredible Edibles Rochdale (PIER). This was in conjunction with the National Association of Social Prescribing (NASP) sponsored Rochdale Social Prescribing Pilot Project managed by Petrus Housing Association.

Darnhill Festival A mini festival pop up led by Cartwheel Arts. A scaled down event due to social distancing. We performed outdoors and delivered a have-a-go workshop to compliment a beautiful art exhibition in the library window.

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NETWORKS AND PARTNERSHIPS

Skylight partners strengthen the delivery of our work for example ongoing training by clinical psychologists, Beyond Psychology, informing trainers’ knowledge of children & young people trauma, attachment and neurodiversity; to inclusive circus companies advising on teaching staff and participants. We are proud to share the changes and achievements of children, our ways of working and our successes amongst our social and youth circus community partners.

Extraordinary Bodies continued their partnership work with Skylight. The ‘What am I worth’ project was delivered with a hybrid approach, resulting in our performance film being shown at The Lowry alongside Extraordinary Bodies’ performance of ‘Human’. Participants took a trip to see the production and themselves on the big screen. Martine Bradford, Creative Director, also continued the ‘Unexpected Leader’ programme. She gained specialist training from Extraordinary Bodies in developing inclusive creative projects for neurodiverse and disability engagement and developing co-evaluation processes.

NHS Community Health Champions We worked in partnership to provide creative arts interventions in areas of low vaccine uptake. Their aim was to create ‘something out of the ordinary’ in order to gather feedback, connect and help people to make informed decisions about their health. We worked in Langley, taking circus to doorsteps and streets.

Networks Skylight attends several cycles of meetings, for example Rochdale Borough Culture Network, Children and Young People’s Forum, LGBT/ Rochdale in Rainbows Steering Committee and the Social Prescribing Steering Committee.

Partnerships Skylight is committed to working in partnership on projects. Other organisations publicise our projects and refer people to us . For example, #Thrive, Mind, Rochdale Children and Adults Social Services, Rochdale Connections Trust,

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Services for Children with Disabilities, Barnardos, Parent and Carer Voice, CAMHS, Rochdale Youth Service, Your Trust, Short Break providers Network, Voluntary Arts Sector organisations, health professionals (Occupation Health, Children’s Nurses etc) Social Prescribing, Petrus Housing Association and Blue Pits Housing Action.

The Elderly Silver Circus for over 60’s, ran throughout covid restrictions. The group were supported with pastoral care, attended live sessions and took part in Extraordinary Bodies ‘What am I worth?’ performance project. They visited the Lowry where their performance was included in the film.

Elders Sessions were also delivered at Deeplish Community Centre. We’ve previously worked with Deeplish Elders, some of whom are living with dementia. This vulnerable group needed live sessions again and gave us a big welcome back.

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Silver Circus ‘Can Droppies’ troupe rehearsing for a show, July 2021

“ It was great to see us all on stage at the Lowry!”

Silver Circus participant

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BBC Children in Need funded SPRING 3 . A 3 year project using circus to make a difference in the lives of young people with disabilities and additional needs. Participants were drawn from local schools including in partnership with Special Education Schools. Activities were delivered with the following partners:

Springside School

Brownhill Learning Community

Broadfield Primary School

CCG Projects (Side-by-Side)

Family sessions for young people aged 11-16 4-19 with physical, emotional wellbeing and social needs resumed. Some are in cCare or living in poverty. Some are affected by trauma,neurodiversity Autism, ADHD, or behavioural disorders and mental health issues. They are often socially isolated through bullying, anxiety, poor communication skills or financial circumstances. Rochdale Connections Trust and other organisations refer young people. Side-by-Side attracted many more young people than expected this year.

Targeted Youth Circus Sessions:

Young carers mixture of live and zoom workshops.

Summer School at Skylight - 8 to 18 yrs

Rochdale Additional Needs Service Visually-Impaired Team worked with young people who are visually impaired both primary and secondary.

Targeted Parent and Child sessions within schools were paused due to the impact of COVID.

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Participants at Skylight at an during outreach ‘Have-a-Go’ session

“The staff are so friendly & made us all feel at ease no one felt left out I genuinely enjoyed every minute of it”

Participant. Deeplish Community Centre

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Outreach Work (Fee Paid)

Outreach took across Rochdale Borough plus Greater Manchester and West Yorkshire. A surge of bookings occurred as restrictions were lifted. Sessions covered workshops and performance in the community, youth and education and small outdoor events. A few highlights include:

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PERFORMANCE AGAINST OBJECTIVES

At the end of the previous reporting period the Trustees set out the following areas for development:

This was hampered by the impact of the pandemic reducing the number of participants focussed on performance related projects and many of our dedicated performance group, Spotlight, moving out of the Borough for education.

Performance opportunities were also limited by available funding, See ‘Funding and Financial Sustainability’ note below.

- Funding and Financial sustainability

Skylight developed a funding plan with aims to attract grantmakers with larger funds which closely aligned with our strategic and creative objectives; to consolidate existing revenues streams from paid for work such as community and education work by working with service providers rather than just ad hoc service users; to develop partnerships with like-minded organisations to secure more commissions as project delivery partners and to try to develop individual giving.

We made the decision to apply for an Arts Council England National Portfolio Organisation (NPO) award in the following financial period (FY 22/23).

We began a brand development project with a professional designer with experience in circus and entertainment to re-invigorate appeal among the public, partners and funders. The project involved consultation with trustees, staff, freelance workers, volunteers and participants. The project was completed and a new brand identity readied for launch in the following financial period.

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- Employment

It was noted that to ensure a viable staff and workforce, Skylight needs to create development pathways and career opportunities to ensure access to talent in the future.

We employed two young people with no previous professional experience of circus or working with communities. This was thanks to the government’s Kickstart Scheme. The trainees were provided with a mix of vocational off-site training,in-house training and mentoring.

We made efforts to augment our existing pool of freelance delivery workers and were successful in finding three new people with varying levels of experience.

- Building development

We aimed to create a multi-purpose extension for meetings, office space, and training.

Due to staff expansion and the desire to improve the flexibility of facilities at our circus studio, a building extension would enable us to accommodate multiple projects and support visiting practitioners.. Funding was applied for this work to take place in the following financial period (FY 22/23) but was unsuccessful.

- Environmental sustainability

Skylight’s environmental policy was ratified. This includes policies on avoiding single use plastic through to minimising travel eg attend meetings where online options are available.

With the advent of the Clean Air Zone in Greater Manchester our stated aim was to purchase an electric or hybrid vehicle to facilitate outreach (fee paid) work while minimising our impact on the environment. However, this is currently on hold due to the delay to the Clean Air Zone and the expected change in policy and support for organisations in meeting its requirements.

Skylight staff attended several environmental impact workshops including a Rochdale Borough Council’s Climate Emergency Team-led session. The knowledge gained in these sessions has helped inform our policies and behaviours.

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- Spotlight Troupe

We were unable to re-establish Spotlight, Skylight’s elite performance troupe for young people interested in careers in the sector. This was due to availability of funding and staff capacity. We included Spotlight in our Arts Council England (ACE) National Portfolio Organisation (NPO) Activity Plan and we remain committed to re-establishing the group funds depending.

- Visiting Trainers

Skylight reaffirmed our commitment to working with sector leading talent for staff and freelance worker’s CPD and to inspire participants. We worked with renowned artists such as Steve Royle and Martin Mor. The ACE Project Grant bid submitted includes involvement with director and performer Grania Pickard, parade makers Handmade Parade and the world-renowned Gandini Juggling. (See ‘Fundraising Performance.’)

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Skylight Team Member and Midi Youth Circus participants at

‘Picnic In The Park,’ August 2021

FUNDRAISING PERFORMANCE

Inline with the state objectives in our funding plan:

We ran a campaign to encourage digital donations via our website and fundraising partner around ‘National Giving Day’ in November. However, this was ultimately unsuccessful.

We sought to attract larger funding from Arts Council England but were unsuccessful with the ‘Circus Routes’ project. A subsequent smaller, re-developed bid for the

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following financial period (FY 22/23) was made. The funding was awarded shortly after the start of the next financial period. (See note below.)

We were awarded a contribution to core costs thanks to COVID-related Business Grants. We were able to use some of this for our charitable aims and purposes. £35,667

Despite a very competitive environment in FY 21/22 we bid for (and ultimately secured funds) for the following financial period (FY 22/23) as follows:

- Henry Smith Charity ‘Strengthening Communities’ Continuation funding for a further 3
years for a total of
£134,500
- Arts Council England ‘Skyspark’ Project Grant
£29,975
- We were commissioned by Rochdale Short Breaks team to deliver projects to the value
of
£12,600

£5,443.

(Though we are in receipt of the funds this will be deferred until the following financial period (FY 22/23) due to school schedule issues created by COVID absences.)

- Outreach (paid for work) generated income £18,195
- Commissions (paid for work) generated income £13,698
- Classes generated income £6,800

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EMPLOYMENT

The charity currently employs 9 staff. Two of these are full time. 5 staff members are on a fixed hours part-time basis. 2 members are employed on a variable hours part-time basis.

5 staff have delivery responsibilities connected directly to Skylight’s charitable activities and purposes. 4 staff have operational responsibilities which support Skylight’s charitable activities and purposes.

Staff Breakdown:

- Full Time Staff (x 2)

Creative Director

Funding and Development Manager

- Part Time Staff (x7)

CEO

Project Coordinator/Circus Tutor

Circus Tutor Trainees (x3)

Bookkeeper

Cleaner

- Freelance Team (x9)

Artists ranging from aerial to music & choreography. We also contract additional specialists.

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TRAINING AND DEVELOPMENT

Staff were able to access the following training during FY 21/22:
MB First Aid Training, re qualified Jan 22
Unexpected Leaders Programme Throughout Year
Mentoring - See earlier note ‘Extraordinary Bodies’
MC Refresher First Aid Top Up Jan 22
HM Kickstart Employability & UK Year Of Service Throughout Year
Employability and Vocational Qualification
GMc Kickstart Employability & UK Year Of Service Throughout Year
Employability and Vocational Qualification
DA Digital Marketing & Social Media Seminar Apr 21
Apprenticeships Training Feb 22
DP Media Production Training Throughout Year
A safeguarding training day for trustees, staff, volunteers and regular freelance workers
was organised for early in the next financial period.

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‘Horses’ standby at ‘Cap & Dove’ Rochdale Feel Good pop up, August 2021

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OUTPUTS & BENEFICIARIES

The number of outputs and beneficiaries increased dramatically compared with the previous financial period. However, in line with other arts and culture organisations our reach did not return to pre pandemic levels.

It should be noted, restrictions were not fully lifted until July. This impacted both our outputs in the early part of the year and saw large scale public events such as The Rochdale Feel Good Festival- which we would normally appear at- cancelled.

Total Sessions Delivered 502

Individual participants 4,710

Total global majority participants 963

Number of Interventions

Classes 1,659 Projects 1,855 Outreach 3,493

Total Interventions 7,007

Audiences 3,470

Project participants with Special Educational Needs 294

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GOING FORWARD

Skylight is in a strong financial position and a strong position to benefit from the organisational developments we have seen in this financial period.

There is significant investment expected in arts and culture in Rochdale through investment via ACE Creative People and Places, Cultural Development Fund and Priority Place. It is hoped Skylight, with its key role in the Borough, can benefit directly and indirectly from this funding.

In the following financial period (FY 22/23) Skylight’s Trustees and staff have identified the following areas for progress:

-Apply for significant core funding support to the next phase of ACE National Portfolio Organisation programme commencing FY 24/25.

-Rollout Skylight’s new brand identity across all marketing channels and materials.

-Improve Skylight’s building facilities by re-developing the kitchen for meeting and hot desking space.

-Execute Skylight’s expanded Artistic Development Plan.

-Consolidate existing partnerships and capitalise on new partnerships and networks to ensure strong revenues and outputs through project commissions and outreach work.

-Maintain project focus on Rochdale Borough to take advantage of the aforementioned investment and partnerships and continue to develop our model.

-Develop the School’s ‘Train The Trainer’ programme commissioned by Rochdale Borough Council’s Early Years Team as a blueprint for further commissions from Local Authority education service providers.

-Continued employment of sector-leading artists to inspire staff and participants.

-Develop more career pathways for young people and recruit an experienced Arts Administrator. This post will improve Skylight’s operations and free up Delivery Team members to deliver more outputs.

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Confirmed in the short term:

Children In Need Project funding for a further two years.

Clinical Commissioning Group (CCG) Project funding for Side by Side sessions for a further year.

Confirmed shortly after the commencement of the new financial period (FY 23/24):

ACE Project Grant The ‘Skyspark’ project bid was approved. This will involve working with world renowned practitioners to create a multi-generational co-created performance with staff, freelancers and participants. The show will feature at Rochdale Folk Festival and we’ll create our own free event in Falinge Park in the summer.

Henry Smith Charity ‘Strengthening Communities’ Skylight applied for a continuation of this core funding programme at a significantly higher level. This was confirmed as successful in July.

FINANCIAL REVIEW

Despite some disappointments with key funding bids, the availability of healthy designated reserves from the previous financial period ensured Skylight was able to operate effectively and meet increased overhead due to the employment of new staff.

The availability of COVID-related business support grants, strong revenues from commissioned (paid for) work from partners and healthy outreach (paid for) work menat not all these designated funds were needed to meet the gap between revenue and expenditure.

Additionally, Skylight was able to undertake key development projects such as re-brand in and expenditure on outsourced professional HR services.

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RESERVES POLICY

A fund is set aside to cover staff redundancies, with a minimum of two to three months running costs.

The company has no liabilities other than to St Chad’s Educational Trust, to restore the building to its original condition if we leave. Money is held in a separate trust for this purpose.

At the year-end (Apr 2022) total reserves were £103,040 of which £3,243 were restricted funds.

The General fund was £99,797 (unrestricted funds). From the General fund several amounts are set aside for liabilities or designated expenditure:

- Three months running costs, redundancy and lease liability £52,250
- Creative development for match bidding and creative excellence £10,000
- Building refurbishment £14,500
- Staff salary support if core funding bids are unsuccessful £15,000
Free unrestricted reserves on 1 April 2022 were £8,047

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STRUCTURE, GOVERNANCE & MANAGEMENT

Skylight was registered as a company limited by guarantee and a registered charity in December 1990.

The company has a memorandum of association which established the objects and powers of the charitable company and it is governed under its articles of Association.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31st March

2019 was 7 (in 2016: it was 7). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 10 to the accounts.

Trustees who are related parties this year: The Chair, J C Riley, is married to Noreen White.

Prospective trustees receive induction materials and are voted onto the board. No other person or external body is entitled to appoint trustees. The Trustee recruitment campaign began recently.

Vacancies exist for treasurer, legal adviser, artists, input from young people, local diversity groups.

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RISK MANAGEMENT

Trustees monitor financial and other risks at quarterly meetings so they can take prompt action when needed.

Meetings took place in a hybrid format with attendance in person and online via Zoom depending on availability. Attendance from all trustees was strong.

Trustees monitor risks in the subgroups set up at times to address specific needs in addition to full trustee meetings.

Usually, these are:

Employment Sub Group, Finance Sub group and Creative Sub group. Only the Finance Sub group met this year.

Statement of responsibilities of the trustees

The trustees (who are also directors of Skylight Circus in Education for the purposes of company law) are responsible for preparing the trustees annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law 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 incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

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They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

The trustees' annual report has been approved by the trustees on 14 December 2022 and signed on their behalf by:

J. Riley

Chair of Board of Trustee

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A BIG THANK YOU TO

All who have volunteered and helped us over the year, including our hard-working staff and the Trustees who contributed far more than their roles demanded.

We appreciate the dedication of the freelance workers who make it possible for Skylight to spread the circus joy far and wide.

Our landlord

St Chad’s Educational Trust

Our funders & commissioners

Children In Need

Henry Smith Charity

Integrated Partnership (previously CCG)

Rochdale Short Breaks

Your Trust (previously Link4life)

Our partners (and sometimes commissioners)

Action Together ARCON Housing Association BBC Children In Need Beyond Psychology Depaul Charity Extraordinary Bodies The Lowry Rochdale Borough Council Rochdale Development Agency Walk the Plank

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Our fellow Rochdale Borough Culture Network members Cartwheel Arts English Folk Expo Rochdale Library Service M6 Touchstones Gallery & Museum Our friends and supporters Claire Minett Danni Hall Darren Grice Jamie Moran Janet Emsley John McLoughlin

And, last but not least

All our participants and audiences

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Independent examiner’s report to the trustees of Skylight Circus in Education for the year ended 31 March 2022

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2022 which are set out on pages 40 - 55.

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 company’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

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 that in any material respect:

  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.

Emma Willder, FCMA, CGMA, CG(Affiliated)

Beyond Profit Ltd G104 Bolton Arena Arena Approach Horwich Bolton BL6 6LB

Date:16 December 2022

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Skylight Circus in Education

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2022

Note
Income from:
Donations and legacies
3
Charitable activities
4
Total income
Expenditure on:
Raising funds
Charitable activities
5
Total expenditure
7
Transfer between funds
Net movement in funds for the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
16
Net income/(expenditure) for the
year		 Unrestricted
funds

£
38,963
74,267
113,230
480
132,473
132,953
(19,723)
1,405
(18,318)
118,115
99,797		 Restricted
funds
£
-
34,341
34,341
-
80,328
80,328
(45,987)
(1,405)
(47,392)
50,635
3,243		 Total funds
2022
£
38,963
108,608
147,571
480
212,801
213,281
(65,710)
-
(65,710)
168,750
103,040		 Unrestricted
funds
£
19,952
31,681
51,633
-
25,681
25,681
25,953
174
26,127
91,988
118,115		 Restricted
funds
£
-
115,049
115,049
-
109,094
109,094
5,956
(174)
5,782
44,853
50,635		 Total funds
2021
£
19,952
146,730
166,682
-
134,775
134,775
31,907
-
31,907
136,841
168,748

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Skylight Circus in Education Company number 2567143

Balance sheet as at 31 March 2022

Note
£
£
Fixed assets
Tangible assets
12
-
Total fixed assets
-
Current assets
Debtors
13
5,650
Cash at bank and in hand
15
103,529
Total current assets
109,179
Liabilities
Creditors: amounts falling
due in less than one year
14
(6,139)
Net current assets
103,040
Total assets less current liabilities
103,040
Net assets
103,040
The funds of the charity:
Restricted income funds
16
3,243
Unrestricted income funds
17
99,797
Total charity funds
103,040
2022		 £
£
-
-
4,093
173,691
177,784
(9,035)
168,749
168,749
168,749
50,635
118,115
168,749
2021		 £
£
-
-
4,093
173,691
177,784
(9,035)
168,749
168,749
168,749
50,635
118,115
168,749
2021
-
168,749
168,749
168,749
50,635
118,115
168,749

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime (of the Companies Act 2006).

The notes on pages 14 to 27 form part of these accounts.

Approved by the trustees on 14th December 2022 and signed on their behalf by:

J. Riley (Chair)

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Skylight Circus in Education

Notes to the accounts for the year ended 31 March 2022

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with 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) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Skylight Circus in Education meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

No key judgments which the trustees have made which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

43

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 7.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

44

j Tangible fixed assets

Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Leasehold improvement 10% straight line method Circus equipment 25% straight line method Office equipment 20% straight line method Computer Equipment 33% straight line method Motor Vehicles 25% straight line method

k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

m Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

n Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 9. There were no outstanding contributions at the year end.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

45

3 Income from donations and legacies

Rochdale MBC
Donations
Total		 Total 2022
£
38,336
627
38,963		 Total 2021
£
19,669
283
19,952

All income from donations and legacies is unrestricted.

4 Income from charitable activities

Grants and contracts
Action Together
BBC Children In Need
Henry Smith Charity
Kirkholt Millions
Link 4 Life
The Work Company
Growth Company
Fees and Other Income
Circus Skills Workshops
Circus Skills Classes
Other
Total		 Unrestricted
£
-
-
-
20,000
11,657
1,011
32,668
27,044
6,800
7,755
41,599
74,267		 Restricted
£
5,500
14,966
13,625
250
-
-
-
34,341
-
-
-
-
34,341		 Total 2022
£
5,500
14,966
13,625
250
20,000
11,657
1,011
67,009
27,044
6,800
7,755
41,599
108,608

46

Income from charitable activities (Cont.)

Previous reporting period

Previous reporting period
Grants and contracts
Arts Council
BBC Children In Need
CCG
D'Oly Carte
Henry Smith Charity
Skelton Charity
Coronavirus Job Retention Scheme
Fees and Other Income
Circus Skills Workshops
Circus Skills Classes
Other
Total		 Unrestricted
£
-
-
-
-
-
-
22,009
22,009
8,326
523
823
9,672
31,681		 Restricted
£
21,491
6,620
16,063
3,000
66,875
1,000
-
115,049
-
-
-
-
115,049		 Total 2021
£
21,491
6,620
16,063
3,000
66,875
1,000
22,009
137,058
8,326
523
823
9,672
146,730

47

5 Analysis of expenditure on charitable activities

Staff costs
Freelancers
Costs of Arts, Activities & Workshops
Premises
Vehicle Costs
Insurance
Office Costs
Professional Fees
Volunteer costs
Restricted expenditure
Unrestricted expenditure
Governance costs (see note 6)
Support costs (see note 6)		 Total 2022
£
105,847
28,965
7,312
24,628
326
5,164
2,666
1,881
36
2,690
33,286
212,801
2022
£
80,328
132,473
212,801		 Total 2021
£
69,613
12,351
6,375
10,761
511
4,113
7,007
-
-
2,198
21,845
134,774
2021
£
109,094
25,681
134,774

6 Analysis of governance and support costs

Basis of
apportionment
Staff costs
Time spent
Premises
Floor area
Office costs
Floor area
Accountancy services
Governance		 Support
£
26,462
6,157
667
-
33,286		 Governance
£
-
-
-
2,690
2,690		 Total 2022
£
26,462
6,157
667
2,690
35,976

48

7 Net income/(expenditure) for the year

This is stated after charging/(crediting):
Depreciation
Operating lease rentals:
Property
Accountancy Fees:
Accountancy & payroll bureau fees
Accounts preparation
Independent examination
Staff costs
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pensions
Other staff costs
Allocated as follows:
Charitable activities
Support costs		 2022
£
-
1,556
537
597
2022
£
123,135
5,680
2,469
1,025
132,309
105,847
26,462
132,309		 2021
£
-
7,500
518
1,140
540
2021
£
81,762
3,570
1,684
-
87,016
69,613
17,403
87,016

8 Staff costs

No employees has employee benefits in excess of £60,000 (2021: Nil).

The average number of staff employed during the period was 7 (2021: 4.8).

The key management personnel of the charity comprise the trustees, the Creative Director and the Business and Development Manager and the new CEO. The total employee benefits of the key management personnel of the charity were £84,990(2021: £54,184).

9 Trustee remuneration and expenses, and related party transactions

No trustees received travel and subsistence expenses during the year (2021:£nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

Jim Riley (trustee) received reimbursement of expenses incurred on behalf of Skylight Circus totalling £1,165 (2021:£7,512) relating to purchases of equipment, office costs and repairs and maintenance.

The Trustee do not have Trustee Indemnity Insurance

49

10 Government grants

The government grants recognised in the accounts were as follows:

Rochdale MBC
Coronavirus job retention scheme
Kick Starter		 2022
£
38,336
-
12,667
51,003		 2021
£
19,669
22,009
-
41,678

There were no unfulfilled conditions and contingencies attaching to the grants.

11 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

12 Fixed assets: tangible assets

Leasehold
improvements
Cost
£
7,997
Additions
-
Disposals
-
7,997
Depreciation
7,997
Charge for the year
-
Disposals
-
7,997
Net book value
-
-
At 31 March 2022
At 1 April 2021
At 31 March 2022
At 1 April 2021
At 31 March 2022
At 31 March 2021		 Circus
equipment
£
38,739
-
-
38,739
38,739
-
-
38,739
-
-		 Office
equipment
£
18,317
-
-
18,317
18,317
-
-
18,317
-
-		 £
65,053
-
-
Total
65,053
65,053
-
-
65,053
-
-

50

13 Debtors

Debtors
Trade debtors
Prepayments and accrued income		 2022
£
3,100
2,550
5,650		 2021
£
2,496
1,597
4,093

14 Creditors: amounts falling due within one year

Trade creditors
Other creditors and accruals
Taxation and social security costs
15
Cash at bank and in hand
Cash at bank and on hand		 2022
£
1,148
2,914
2,077
6,139
2022
£
103,529
103,529		 2021
£
3,140
2,948
2,947
9,035
2021
£
173,691
173,691

51

16 Analysis of movements in restricted funds

Balance at
1 April
2021
£
Action Together
-
Arts Council
412
CCG
17,585
Children in Need
3,648
D'oly Carte
622
Henry Smith
25,618
Ironmongers Charity
54
Kirkholt Millions
2,496
Skelton Charity
200
50,635
Balance at
1 April
2020
£
Arts Council
3,837
CCG
16,064
Children in Need
3,648
D'oly Carte
-
Foyle Foundation
4,000
6,500
Heritage Lottery
4,672
Ironmongers Charity
1,004
Kirkholt Millions
4,991
Rochdale Boroughwide Housi
137
Skelton Charity
-
44,853
Previous reporting period
Henry Smith		 Income
£
5,500
-
-
14,966
-
13,625
-
250
-
34,341
Income
£
21,491
16,063
6,620
3,000
-
66,875
-
-
-
-
1,000
115,049		 Expenditure
£
(4,339)
-
(16,886)
(18,594)
-
(37,860)
-
(2,649)
-
(80,328)
Expenditure
£
(24,916)
(14,542)
(6,620)
(2,378)
(4,000)
(47,757)
(4,635)
(950)
(2,496)
-
(800)
(109,094)		 Transfers
£
-
(412)
-
(20)
(622)
-
(54)
(97)
(200)
(1,405)
Transfers
£
-
-
-
-
-
-
(37)
-
-
(137)
(174)		 Balance at
31 March
2022
£
1,161
-
699
-
-
1,383
-
(1)
-
3,243
Balance at
31 March
2021
£
412
17,585
3,648
622
-
25,618
-
54
2,496
-
200
50,635

52

Analysis of movements in restricted funds (Cont.)

Name of restricted fund Description, nature and purposes of the fund

Action Together

Arts Council

CCG Children in Need

D'oly Carte Henry Smith

Silver Circus sessions for elders

Specified running costs, circus activities for disadvantaged

b) Community Challenge COVID response activities, equipment and running costs Ironmongers Charity ‘Time to Shine’ project with PRU and special school

Kirkholt Milloins

‘Circus Wow 2’, holiday activities for disadvantaged young people

Rochdale Boroughwide Housing

‘Circus Wow 1’ project for disadvantaged young people in Kirkholt.

Skelton Charity

COVID response; equipment for remote delivery and home packs for elders and those with disabilities

53

17 Analysis of movement in unrestricted funds

Previous reporting period
General fund
General fund		 Balance
at 1 April
2021
£
118,115
118,115
Balance
at 1 April
2020
£
91,988
91,988		 Income
£
113,230
113,230
Income
£
51,633
51,633		 Expenditure
£
(132,953)
(132,953)
Expenditure
£
(25,681)
(25,681)		 Transfers
£
1,405
1,405
Transfers
£
174
174		 As at 31
March 2022
£
99,797
99,797
As at 31
March 2021
£
118,115
118,115

Name of

Description, nature and purposes of the fund

General fund The free reserves after allowing for all designated funds

54

19 Analysis of net assets between funds

Net current assets/(liabilities)
Total
Net current assets/(liabilities)
Total
Previous reporting period		 General
fund
£
99,797
99,797
General
fund
£
118,115
118,115		 Designated
funds
£
-
-
Designated
funds
£
-
-		 Restricted
funds
£
3,243
3,243
Restricted
funds
£
50,635
50,635		 Total
£
103,040
103,040
Total
£
168,750
168,750

55