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2021-03-31-accounts

Charity Registration No. 1044256

Company Registration No. 03012433 (England and Wales)

CHOL INTERNATIONAL ARTS

TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

CHOL INTERNATIONAL ARTS

CONTENTS

Page
Trustees' report 1 - 4
Independent examiners' report 5
Statement of financial activities 6
Balance sheet 7
Notes to the accounts 8 - 10
Detailed statement of financial activities 11 - 12

CHOL INTERNATIONAL ARTS

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2020

The trustees present their report and accounts for the year ended 31 March 2020.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charitable company's governing document, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

Structure, governance and management

The charitable company is a company limited by guarantee and is a registered Charity.

Board of Trustees Michael Connell
Deborah Dickinson
Alison Wayman
Lorna McGinty (Chair)
Danielle Battersby (appointed 8 January 2020)
Company Secretary Susan Burns
Registered Office 8 Queen Street
Huddersfield
HD1 2SP
Charity Number 1044256
Company Number 03012433
Reporting Accountants TaxAssist Accountants
34, Bradford Road
Brighouse
HD6 1RW
Bankers HSBC
2 Cloth Hall Street
Huddersfield
HD1 2ES
Staff Members Lauren Ash Creative Projects Director
Vicky Storey Creative Projects Director
Jessica Woodhead Artist / Facilitator
Susan Burns CEO / Creative Producer
Hannah Crawford Company Manager

Chol – where everything is possible

What we do:

We bring live story-making experiences to people in their everyday local communities across England

How we do it

Through our flagship participatory arts projects and initiatives such as Imaginary Communities and Equal Players. Our main artform is theatre and our projects use the stories, lives and imaginations of real people to make something new and fantastic – a play, a workshop, a dance performance or a book.

Where we do it

We are based in Yorkshire but are working and being the best nationwide, with connections globally. Our work takes place in everyday spaces – libraries, schools, streets, parks and community centres.

Why we do it:

We believe that creating and sharing stories makes a difference to people’s lives. We believe that people in disadvantaged areas deserve equal access to the arts. We are socially conscious and interested in local communities.

CHOL INTERNATIONAL ARTS

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2020

We believe that small interventions can make big transformations. Because our work is proven to increase well-being and literacy for children.

Vision

To be the national leaders in using live story-making experiences to enrich the lives of young people.

Message from Lorna McGinty, the Chair of Chol

TO BE PROVIDED IN DUE COURSE

On behalf of the board of trustees.

Lorna McGinty, Chair of Chol

Dated …………………………..

CHOL INTERNATIONAL ARTS

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CHOL INTERNATIONAL ARTS

I report on the accounts of the charitable company for the year ended 31 March 2021, which are set out on pages 4 to 8.

Respective responsibilities of trustees and examiner

The trustees, who are also the directors of Chol International Arts for the purposes of company law, are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011, the 2011 Act, and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

TaxAssist Accountants 34 Bradford Road Brighouse HD6 1RW

Dated: …………………………

CHOL INTERNATIONAL ARTS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
Restricted
funds
funds
Notes
£
£
Incoming resources from generated funds
Charitable income
2
19,292
30,305
Investment income
3
38
-
19,330
30,305
Income received from charitable resources
-
106,900
Coronavirus Job Retention Scheme Grants
20,914
-
Total incoming resources
40,244
137,205
Resources expended
Charitable activities
Charitable activities expenditure
-
106,395
Other resources expended
34,698
30,810
Total resources expended
34,698
137,205
Net movement in funds
5,546
-
Fund balances at 1 April 2019
19,405
-
Fund balances at 31 March 2020
24,951
-
Total
2021
£
49,597
38
49,635
106,900
20,914
177,449
106,395
65,508
171,903
5,546
19,405
24,951
Total
2020
£
15,237
103
15,340
140,028
140,028
155,368
94,446
67,120
161,566
(6,198)
25,603
19,405

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

CHOL INTERNATIONAL ARTS

BALANCE SHEET

AS AT 31 MARCH 2021

2021
Notes
£
Fixed assets
Tangible assets
6
Current assets
Debtors
7
9,148
Cash at bank and in hand
111,749
120,897
Creditors: amounts falling due within
one year
8
(100,981)
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
Unrestricted funds
2020
£
£
5,035
913
100,715
101,628
(87,742)
19,916
24,951
-
24,951
24,951
£
5,519
13,886
19,405
-
19,405
19,405

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2021. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

The accounts were approved by the Board on ……………………..

Alison Wayman Lorna McGinty

Company Registration No. 03012433

CHOL INTERNATIONAL ARTS

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

1.1 Basis of preparation

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005 and the Companies Act 2006.

1.2 Tangible fixed assets and depreciation

Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at

rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

2 Charitable income

Donations and gifts
Earned Income
Kirklees Council Grant
Magic Little Grants
Investment income
Interest receivable
2021
£
7,367
42,230
-
-
49,597
2021
£
38
2020
£
2,940
8,737
3,000
500
15,237
2020
£
103

3 Investment income

4 Trustees

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

During the year £119.48 was paid in trustees’ expenses (2020: £840).

CHOL INTERNATIONAL ARTS

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

5 Employees

Number of employees

The average monthly number of employees during the year was:

2021 2020
Number Number
Full time 3 3
Employment costs 2021 2020
£ £
Wages, salaries & National Insurance 95,233 90,927
Employer pension costs 1,891 1,557
97,124 92,484

There were no employees whose annual remuneration was £60,000 or more.

6 Tangible fixed assets

Freehold
property
Plant and
machinery
Fixtures and
fittings
£
£
£
Cost
At 1 April 2020
2,294
3,318
16,648
Additions in the year
-
-
-
At 31 March 2021
2,294
3,318
16,648
Depreciation
At 1 April 2020
-
3,107
13,634
Charge for the year
-
32
452
At 31 March 2021
-
3,139
14,086
Net book value
At 31 March 2021
2,294
179
2,562
At 31 March 2020
2,294
211
3,014
7
Debtors
2021
£
Trade debtors
4,248
Prepayments and accrued income
4,900
9,148
Total
£
22,260
-
22,260
16,741
484
17,225
5,035
5,519
2020
£
913
-
913

CHOL INTERNATIONAL ARTS

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

8 Creditors: amounts falling due within one year 2021 2020
£ £
Trade creditors 1,970 2,992
Accruals 24,588 1,050
Deferred income 72,500 83,700
Other taxes and social security 1,594 83,700
Other creditors 329 83,700
100,81 87,742
Included in Deferred income above are the following grants received during the year:
Paul Hamlyn Foundation 52,000 60,000
Arts Council England - 14,700
Kirklees Council - 6,000
IVE – Ignite project - 3,000
Donations - Cholovan 16,000 3,000
RSPB – Flock of Stories 4,500 3,000
9 Pension and other post-retirement benefit commitments
Defined contribution
2021 2020
£ £
Contributions payable by the company for the year 1,891 1,557

CHOL INTERNATIONAL ARTS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2021

INCOMING RESOURCES
Activities for generating funds
Earned Income
Kirklees Council
Donations and gifts
Investment Income
Deposit account interest
Incoming resources from charitable activities
Arts Council Grants for the Arts
Arts Council Grants – Internet Genie project
Paul Hamlyn Foundation
West Yorkshire Police & Crime Commissioner
Coronavirus Job Retention Scheme Grants
Total incoming resources
Resources expended
Charitable activities
Wages & national insurance
Pension contributions
Project workers
Materials
Telephone
Postage and stationery
Travel and motor expenses
Production costs
Documentation and marketing
IT costs
Support costs
Management
Wages & national insurance
Pension contributions
Rent, rates and insurance
Carried forward
Total
2021
£
42,230
-
7,367
49,597
38
68,900
-
38,000
-
106,900
20,914
177,449
43,323
839
50,190
606
808
22
10
7,875
537
2,185
106,395
51,910
1,053
3,026
55,989
Total
2020
£
12,237
3,000
-
15,237
103
64,375
9,775
60,000
5,878
140,028
-
155,368
38,874
562
32,705
1,003
215
169
1,237
15,671
2,560
1,450
94,446
52,053
995
7,779
60,827

CHOL INTERNATIONAL ARTS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2021

Brought forward
Bank charges
Sundries and hospitality
Training
Office costs
Admin costs
Accountancy
Professional fees
Plant and machinery depreciation
Fixtures and fittings depreciation
Total resources expended
Net (loss) / income for the year
55,989
169
442
460
1,733
5,138
1,093
-
32
452
65,508
171,903
5,546
60,827
157
774
540
1,971
1,280
1,050
75
37
409
67,120
161,566
(6,198)