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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 05347772 (England and Wales) REGISTERED CHARITY NUMBER: 1051578

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2021

for

Birmingham Centre For Arts Therapies

Locke Williams Associates LLP Chartered Accountants Blackthorn House St Pauls Square Birmingham West Midlands B3 1RL

Birmingham Centre For Arts Therapies

Contents of the Financial Statements for the Year Ended 31 March 2021

Page
CEO Statement 1
Report from Dr Angela Fenwick 2
Report of the Trustees 3 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 to 22
Detailed Statement of Financial Activities 23 to 24

Birmingham Centre For Arts Therapies

CEO Statement for the Year Ended 31 March 2021

The BCAT 2020-2021 accounts are a strong set of accounts, for which I can take no credit as I join the organisation as its new CEO. What I can do is relate to everybody the hard work that has gone into BCAT by its dedicated operational team, therapists, facilitators and hardworking trustees and volunteers.

Building upon years of quality and loyal service to the Birmingham community, BCAT realised it had to adapt and change how it operates to ensure that it remained a viable and essential part of the therapy offering in Birmingham, so it has seen itself go through a transition from 2018 through to today and continuing into the next couple of years.

The rewards of this continuing transition can be seen in this year's accounts.

I will be building upon the success of the team and proudly leading BCAT forward. Key areas that we will be focussing on in 2021-2022 are:

The above plans won't be without their challenges. The landscape for how charities and businesses operate is forever changed due to Covid and the aftermath of the virus and its lasting effect on all our lives is still yet to be seen. This means the work that BCAT does is needed more than ever and we must find ways to make that work accessible to as many as possible, so funding and consistent funding is more important than ever. BCAT will need to ensure that it stands out from other organisations as funding pots begin to become more restrictive, becoming more focused on the funding it applies for and looking for opportunities to partner with other organisations so the BCAT name can become infamous and begin its journey outside of Birmingham.

I am honoured to be part of BCAT and to lead it at this exciting time and I look forward to writing to you about the 2021-2022 successes.

Russell Wall Newly appointed BCAT CEO

Page 1

Birmingham Centre For Arts Therapies

Report from Dr Angela Fenwick for the Year Ended 31 March 2021

When I sat at my kitchen table almost 30 years ago thinking about how to start a charity that would be unique in bringing together the disciplines of music, art, dance, drama and play into one organisation, so that clients could receive the therapy that suited them, I could hardly have foreseen what The Birmingham Centre for Arts Therapies would become: -

In 2019 I decided it was time to acknowledge that age catches up with us all eventually and advised the trustees that it was my intention to step back in late 2020, as I would hit a milestone birthday and having been a "pensioner" for many years it was time to take things easier.

Having seen the charity through many ups and downs over the years, no one could have foreseen that 2020 would present the greatest challenges to both the charity and those upon whom rely on us to deliver the services.

I have learnt over the years that what seems impossible can be achieved and I pay personal tribute to everyone connected with BCAT since its founding, who have done so much in their own personal ways, to support our work and uphold our principles. I am humbled that a multitude of testimonials received from clients, referrers, students, professionals, and many others, witness the width and depth of the contribution BCAT has made to the lives of so many. More recently, I would like to thank those who responded to the challenges of the 2020 epidemic - a unique experience for all of us, but one from which I think ultimately, we will emerge stronger.

Whilst stepping back from an organisation you founded and ran for many years was always going to be exceedingly difficult, I am confident that the new team is (and have shown) very capable of taking BCAT forward into what will be a very different "new normal". My thanks and best wishes go to all concerned. You will always be close to my heart.

Page 2

Birmingham Centre For Arts Therapies (Registered number: 05347772)

Report of the Trustees for the Year Ended 31 March 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of 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) (effective 1 January 2019).

This report is also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

OBJECTIVES AND ACTIVITIES

Objectives and aims

"BCAT - The Birmingham Centre for Arts Therapies - opened in September 1993 - is setting out to ensure that a quality arts therapies service is established and maintained throughout the Midlands".

In support of this Mission Statement, BCAT aims to:

Arts Therapists work with both children and adults who have a wide range of needs, such as those arising from emotional, behavioural or mental health problems and the effects of stress or trauma.

Page 3

Birmingham Centre For Arts Therapies (Registered number: 05347772)

Report of the Trustees for the Year Ended 31 March 2021

OBJECTIVES AND ACTIVITIES Significant activities

The General Strategy of BCAT during the year has been:

Services to clients:

Resource Centre and Teaching Establishment:

Provide a Practical Link between arts therapies and clients / artists in a community setting:

Capacity Building:

Financial:

Public benefit

In setting these objectives and aims, the Trustees have given due regard to the guidance published by the Charity Commission on Public Benefit.

Page 4

Birmingham Centre For Arts Therapies (Registered number: 05347772)

Report of the Trustees for the Year Ended 31 March 2021

ACHIEVEMENT AND PERFORMANCE

Charitable activities

We are proud that Birmingham Centre for Arts Therapies remains the only multi therapy centre in Birmingham, offering clients Art, Play, Music, Dance and Drama therapy. Plus, a range of therapeutic Arts In Health sessions with both departments operating at our base and in the community.

Like most organisations Covid 19 sharply impacted on the services we were able to deliver, and the trustees would like to thank everyone connected to BCAT for their support and adapting to the challenges we faced during the year.

Therapy

In March 2020, when Coronavirus hit, the trustees, mindful of the NHS and HCPC guidelines suspended all face-to-face therapy. The admin staff worked with therapists and professional therapy bodies on ways to deliver the services remotely.

Initially, there was a sharp fall in therapy hours from 235 in February 20 to just 45 in April. New ways of working allied with easing of restrictions, led to increasing provision each month, until the second lockdown in January 2021, when we dropped back to September levels of support.

Having seen a doubling of client hours over the previous 2 years, these restrictions impacted on service delivery during the year and BCAT provided therapy for 104 individuals (down from 300) by providing 1,080 client hours (down from 4,092) of therapy.

Working with our major project funders, we were delighted they agreed work should be carried out when permissible, even if this meant extending timescales rather than requesting repayment of unused monies.

Having worked for many years in schools, with Looked After Children, as part of our dealing with Birmingham Virtual Schools followed by the Lottery Community funded EAL project, the new Clinical Lead consulted with schools during the first part of 2021 regarding a new way of working with them which encompasses therapy for individual pupils, therapeutic support for a wider range of pupils and on-site staff support.

Arts In Health

These sessions are run by facilitators who are qualified in their artistic field to deliver therapeutic session in the local community to many vulnerable individuals who were about to be greatly impacted by the restrictions about to be placed on daily lives.

During March 2020, all workshops were suspended in line with regulations, meaning activities adapted and moved online through Facebook and during the summer we launched BCAT TV on You Tube.

Due to the lack of workshops, BCAT produced a soothing pack which was distributed to 2,500 individuals and organisations - many of whom forwarded it on or utilised it and a second pack was produced later in the year.

Having run 847 workshops in 2019/20 we were only able to operate 94 during this year due to restrictions. Although guidelines eased, it was often difficult to locate premises large enough or potential clients willing to travel to operate face to face workshops.

Planning started in early 2021 regarding the re-opening of our STARZ (children) and STEP-ON (elderly) projects along with offering workshops for external organisations, which re-commenced from Easter.

As mentioned above we were delighted that project funders agreed work should be carried out when permissible, even if this meant extending timescales rather than requesting repayment of unused monies.

Other News

The future of the Friends Institute in which BCAT is located continued to give rise for concern. This building is owned by a charitable trust run by Birmingham City Council who face their own financial challenges and therefore it has become neglected and out-dated. During most of the year it was closed by the Council, which impacted on our ability to deliver services.

Page 5

Birmingham Centre For Arts Therapies (Registered number: 05347772)

Report of the Trustees for the Year Ended 31 March 2021

In the summer of 2020, a potential new venue was explored, although hopes to move in early 2021 were dashed when structural damage came to light. Post year end, the council have worked with BCAT on finding a suitable location, which we believe may have been identified.

Following the review in 2019 from an outside consultant and financial support received from the founder, to enable change, the plans to reduce dependency on trust fundraising were thrown off course when Covid impacted on service delivery.

Having received an additional grant from the National Lottery Community Fund to offset the falling income from "invoiced services" a lot of "behind the scenes" restructuring plans continued. The trustees were delighted when Richard Mole, AiH project manager, agreed to become interim part time CEO in May 2020 to lead the organisation though the unprecedented times.

Having indicated her desire to step back from day-to-day operations in 2019, albeit hastened by the situation in early 2020, the trustees where pleased Dr Angela Fenwick accepted the position of President allowing her to continue to be involved in the charity which she founded.

In the latter part of 2020, a new post of part time Clinical Lead to operate the Therapy department was advertised and Dawn Durrant appointed. Having previously worked as head of therapy for a group of schools in London, she has concentrated on working with schools and as noted above brought in new ways of assisting them.

Fundraising

Following the review in 2019, the plans to reduce dependency on trust fundraising by increasing other sources of income, were thrown off when Covid impacted on service delivery.

We were therefore especially grateful to all those organisations who continued with their support, often increasing the size of the grants given, during what we know are difficult times for them as well.

FINANCIAL REVIEW

Financial review

The sharp reduction in services we were able to provide during the year led to income from these sources dropping by more than a half.

Having been selected in late 2019 to deliver part of the Healthy Through the Arts programme, Birmingham City Council, agreed that despite under provision (which was Covid related) the unused money could be rolled over to 2021 when services could fully re-start.

The NLCF also made payments as per the original payment schedule, extending delivery dates whilst providing an additional grant of £60,000 for Covid Support.

All of which meant that overall, we received £100,000 more than in 2019/20.

As a result of using freelancers to deliver the front-line services, the reduced workload led to a very sharp fall in spending on service delivery.

The decision to continue with original plans to expand the admin team, increased central staffing costs from £33,2878 to £49,243 but it was felt vital to invest during the year to position the charity ready to undertake the increasing work-load post Covid.

The closure of The Friends Institute, whilst impacting on ability to deliver services, assisted reduce overall management costs as the council waived rental charges.

With delayed service delivery, restricted funds rose sharply during the year, which was allied with monitoring of spending so that the unrestricted income also recorded a surplus.

The year ended with strong cash balances and the major creditor continues to be the founder's loan, repayments of which are being made in line with the agreement.

Page 6

Birmingham Centre For Arts Therapies (Registered number: 05347772)

Report of the Trustees for the Year Ended 31 March 2021

FINANCIAL REVIEW

Reserves policy

At the 31 March 2021, BCAT had reserves £150,667, of which £143,215 were held for restricted purposes. Excluding reserves of £404 invested in fixed assets, this leaves £7,048 available as 'free reserves'.

Whilst the trustees have a reserves policy, whereby we aim to keep as unrestricted reserves 10'/% of our annual Turnover, the effects of the changes in 2019 and very unusual 2020 has meant this is not achieved at the present time.

Going concern

There are no material concerns about the charities ability to continue. The budgeted income and expenditure for the following year, based on reduced levels of service, is sufficient fort the charity to continue as a going concern.

POST YEAR END EVENTS

The major post year end event has been a sharp increase in the ability to deliver therapy to clients, allied with a re-starting of the therapeutic workshops.

This has meant that in the first 3 months we have invoiced more than for the whole of 2020/21.

In June 2021 Richard Mole relinquished his interim CEO role, to return to Project Managing the Arts In Health department as a new part time CEO, Russell Wall, was appointed.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document and charity constitution

The charity is a Charitable Company, Limited by Guarantee. It was opened September 1993, registered as a Charity in December 1993 and became a Company Limited by Guarantee in January 2005.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purposes of charity law. They, together with the Charity Director (Company Secretary), the five Heads of Arts Therapies Departments, other post holders and various volunteers, form the Board of Management.

Trustees and Board Members are recruited from persons showing an interest in the work of the Charity, who are willing on a voluntary basis to offer time to assist in the running of the Charity's affairs. They are also chosen to bring personal and professional skills to the Board. If a particular skill is needed within the Charity on a short-term basis, then a suitable person may be co-opted to the Board as appropriate, especially within the fields of fund-raising and capacity building for BCAT.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

05347772 (England and Wales)

Registered Charity number

1051578

Registered office

Blackthorn House St Pauls Square Birmingham West Midlands B3 1RL

Page 7

Birmingham Centre For Arts Therapies (Registered number: 05347772)

Report of the Trustees for the Year Ended 31 March 2021

Trustees

P Cornell Dr J Clarke Ms W Cox A M Nicholls (resigned 8.9.20) R French-Lowe (appointed 25.11.20) R Wall Trustee (appointed 12.1.21)

The above Trustees are also Directors of the company.

Company Secretary

Dr. A M Fenwick

Independent Examiner

Locke Williams Associates LLP Chartered Accountants Blackthorn House St Pauls Square Birmingham West Midlands B3 1RL

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. P Cornell - Trustee

Page 8

Independent Examiner's Report to the Trustees of Birmingham Centre For Arts Therapies (Registered number: 05347772)

Independent examiner's report to the trustees of Birmingham Centre For Arts Therapies ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's 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 charity'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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.

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:

  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.

David Williams FCA FCCA Institute of Chartered Accountants in England and Wales Locke Williams Associates LLP Chartered Accountants Blackthorn House St Pauls Square Birmingham West Midlands B3 1RL

Date: .............................................

Page 9

Birmingham Centre For Arts Therapies

Statement of Financial Activities for the Year Ended 31 March 2021

31.3.21
Unrestricted
Restricted
Total
fund
funds
funds
Notes
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
90,579
184,137
274,716
Charitable activities
5
Therapy
16,012
17,610
33,622
Room hire
-
-
-
Other trading activities
3
-
-
-
Investment income
4
27
-
27
Other income
306
-
306
Total
106,924
201,747
308,671
EXPENDITURE ON
Charitable activities
6
Therapy
54,927
87,579
142,506
NET INCOME/(EXPENDITURE)
51,997
114,168
166,165
Transfers between funds
17
(5,463)
5,463
-
Net movement in funds
46,534
119,631
166,165
RECONCILIATION OF FUNDS
Total funds brought forward
(39,081)
23,583
(15,498)
TOTAL FUNDS CARRIED FORWARD
7,453
143,214
150,667		 31.3.20
Total
funds
£
125,052
78,532
135
2,336
48
743
206,846
269,002
(62,156)
-
(62,156)
46,658
(15,498)

The notes form part of these financial statements

Page 10

Birmingham Centre For Arts Therapies (Registered number: 05347772)

Balance Sheet 31 March 2021

Notes
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Debtors
13
Cash at bank
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS/(LIABILITIES)
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS/(LIABILITIES)
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS		 31.3.21
£
404
9,947
173,446
183,393
(33,130)
150,263
150,667
150,667
7,452
143,215
150,667		 31.3.20
£
539
30,575
3,119
33,694
(49,731)
(16,037)
(15,498)
(15,498)
(39,081)
23,583
(15,498)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. P Cornell - Trustee

The notes form part of these financial statements

Page 11

Birmingham Centre For Arts Therapies

Notes to the Financial Statements for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing.

No amount is included in the financial statements for volunteer time in line with the Charities SORP (FRS 102).

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs

Expenditure on charitable activities includes:

Where costs can not be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment and furniture

The costs of minor additions or those costing below £500 are not capitalised.

Page 12

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued

for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES - continued

Taxation

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

Donations
Gift aid
Grants		 31.3.21
£
26,788
789
247,139
274,716		 31.3.20
£
44,942
793
79,317
125,052

Grants received, included in the above, are as follows:

National Lottery Community Fund
Birmingham Cty Council - Healthy Through the Arts
Heart of England NHS Trust
Sheldon Trust
Big Lottery - covid recovery
Edeard Gostling - covid recorvery
Evan Cornish
Grantham Yorke
G H Collins
Field Family
Baron Davenports
Eveson
Birmingham Nurses
Other grants		 31.3.21
£
82,389
62,500
10,000
5,000
63,000
3,000
8,000
2,000
1,000
3,000
750
3,000
2,500
1,000
247,139		 31.3.20
£
79,317
-
-
-
-
-
-
-
-
-
-
-
-
-
79,317

Page 13

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

3.
OTHER TRADING ACTIVITIES
31.3.21
£
Fundraising events
-
4.
INVESTMENT INCOME
31.3.21
£
Deposit account interest
27
5.
INCOME FROM CHARITABLE ACTIVITIES
31.3.21
Activity
£
Therapists sessional fees
Therapy
33,622
Room hire income
Room hire
-
33,622
6.
CHARITABLE ACTIVITIES COSTS
Support
Direct
costs (see
Costs
note 7)
£
£
Therapy
88,144
54,362
7.
SUPPORT COSTS
Governance
Management
costs
£
£
Therapy
52,296
2,066
Support costs, included in the above, are as follows:
Management
31.3.21
Therapy
£
Wages
16,405
Social security
-
Administration
23,352
Meetings
-
Print and stationery
644
Communication
2,451
Repairs & renewals
508
Rent & room hire
1,467
Travel
39
Training & courses
874
Miscellaneous
2,227
Bad debts
5,803
Carried forward
53,770		 31.3.20
£
2,336
31.3.20
£
48
31.3.20
£
78,532
135
78,667
Totals
£
142,506
Totals
£
54,362
31.3.20
Total
activities
£
7,313
513
25,497
157
786
1,555
2,357
16,770
-
-
5,668
-
60,616

Page 14

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued

for the Year Ended 31 March 2021

7. SUPPORT COSTS - continued

Management - continued

Brought forward
Write off old items
Depreciation of tangible and heritage
assets
Governance costs
Accountancy and legal fees (including
independent examination)
8.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets		 31.3.21
Therapy
£
53,770
(1,609)
135
52,296
31.3.21
Therapy
£
2,066
31.3.21
£
135		 31.3.20
Total
activities
£
60,616
-
180
60,796
31.3.20
Total
activities
£
1,933
31.3.20
£
179

9. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

10. STAFF COSTS

Wages and salaries
Social security costs		 31.3.21
£
49,311
112
49,423		 31.3.20
£
31,688
1,600
33,288

Page 15

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

10. STAFF COSTS - continued

The average monthly number of employees during the year was as follows:

11.

Project staff
Administration
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
9,401
Charitable activities
Therapy
30,845
Room hire
135
Other trading activities
2,336
Investment income
48
Other income
743
Total
43,508
EXPENDITURE ON
Charitable activities
Therapy
97,672
NET INCOME/(EXPENDITURE)
(54,164)
RECONCILIATION OF FUNDS
Total funds brought forward
15,083
TOTAL FUNDS CARRIED FORWARD
(39,081)		 31.3.21
1
1
2
Restricted
funds
£
115,651
47,687
-
-
-
-
163,338
171,330
(7,992)
31,575
23,583		 31.3.20
1
1
2
Total
funds
£
125,052
78,532
135
2,336
48
743
206,846
269,002
(62,156)
46,658
(15,498)

Page 16

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued

for the Year Ended 31 March 2021

12. TANGIBLE FIXED ASSETS

COST
At 1 April 2020 and 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Clients sessional fees
Other debtors
Prepayments and accrued income
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other loans (see note 15)
Social security and other taxes
Accruals and deferred income
15.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Other loans		 Office
equipment
and
furniture
£
6,082
5,543
135
5,678
404
539
31.3.21
31.3.20
£
£
8,916
26,747
-
2,830
1,031
998
9,947
30,575
31.3.21
31.3.20
£
£
29,800
41,200
1,397
899
1,933
7,632
33,130
49,731
31.3.21
31.3.20
£
£
29,800
41,200

The charity received a loan totalling £41,200 from a "founder" in the 2019/20 financial year to support its needs as part of the re-structuring. The loan is unsecured and interest free. In June 2020 an agreement was entered into whereby the loan is repaid in monthly instalments of £400 plus whatever additional sum the charity can afford to repay in accordance with its general fund surplus each month. The trustees undertake to honour the spirit of the loan arrangement, to make the best efforts to repay the funds without compromising the viability of the charity.

In keeping with this commitment, the Trustees have presented the loan as falling due within one year.

Page 17

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
fund
£
Fixed assets
404
Current assets
40,178
Current liabilities
(33,130)
7,452
17.
MOVEMENT IN FUNDS
At 1.4.20
£
Unrestricted funds
General fund
(39,081)
Restricted funds
Child Development
73
Adult Subsidy
(1)
Brainstorm
1,293
Aston Cluster
800
Elderly Clients' (previously known as
the Residential Homes Combined
Fund)
18
Arts in Health
656
Laces Main Commission
2,150
EAL (English as an Alternative
Language)
1,721
National Lottery Community Fund
16,521
Healthy Through the Arts
352
NHS
-
Sheldon Trust
-
23,583
TOTAL FUNDS
(15,498)		 Restricted
funds
£
-
143,215
-
143,215
Net
movement
in funds
£
51,996
1,814
2,891
-
-
1,142
-
7,072
10,705
43,301
32,244
10,000
5,000
114,169
166,165		 31.3.21
Total
funds
£
404
183,393
(33,130)
150,667
Transfers
between
funds
£
(5,463)
-
2,093
(1,293)
(800)
-
-
-
-
-
5,463
-
-
5,463
-		 31.3.20
Total
funds
£
539
33,694
(49,731)
(15,498)
At
31.3.21
£
7,452
1,887
4,983
-
-
1,160
656
9,222
12,426
59,822
38,059
10,000
5,000
143,215
150,667

Page 18

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Child Development
Adult Subsidy
Elderly Clients' (previously known as
the Residential Homes Combined
Fund)
Laces Main Commission
EAL (English as an Alternative
Language)
National Lottery Community Fund
Healthy Through the Arts
NHS
Sheldon Trust
TOTAL FUNDS		 Incoming
resources
£
106,923
8,112
5,657
1,142
15,948
11,000
82,389
62,500
10,000
5,000
201,748
308,671		 Resources
Movement
expended
in funds
£
£
(54,927)
51,996
(6,298)
1,814
(2,766)
2,891
-
1,142
(8,876)
7,072
(295)
10,705
(39,088)
43,301
(30,256)
32,244
-
10,000
-
5,000
(87,579)
114,169
(142,506)
166,165

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Child Development
Adult Subsidy
Brainstorm
Aston Cluster
Bumble Bees
Elderly Clients' (previously known as
the Residential Homes Combined
Fund)
Arts in Health
Laces Main Commission
EAL (English as an Alternative
Language)
National Lottery Community Fund
Healthy Through the Arts
TOTAL FUNDS		 Net
movement
At 1.4.19
in funds
£
£
15,083
(54,164)
1,643
(1,570)
331
(332)
67
1,226
800
-
48
(48)
95
(77)
656
-
770
1,380
5,345
(3,624)
21,820
(5,299)
-
352
31,575
(7,992)
46,658
(62,156)		 At
31.3.20
£
(39,081)
73
(1)
1,293
800
-
18
656
2,150
1,721
16,521
352
23,583
(15,498)

Page 19

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Child Development
Adult Subsidy
Brainstorm
Bumble Bees
Elderly Clients' (previously known as
the Residential Homes Combined
Fund)
Laces Main Commission
EAL (English as an Alternative
Language)
National Lottery Community Fund
Healthy Through the Arts
TOTAL FUNDS		 Incoming
resources
£
43,508
7,616
16,466
3,277
1,303
4,220
38,639
-
79,317
12,500
163,338
206,846		 Resources
Movement
expended
in funds
£
£
(97,672)
(54,164)
(9,186)
(1,570)
(16,798)
(332)
(2,051)
1,226
(1,351)
(48)
(4,297)
(77)
(37,259)
1,380
(3,624)
(3,624)
(84,616)
(5,299)
(12,148)
352
(171,330)
(7,992)
(269,002)
(62,156)

UNRESTRICTED FUNDS

General Fund - usually the main source of income is standard fee clients and grants received, this year the National Lottery Community Fund Covid Emergency Grant provided a welcome boost for covering general expenditure.

RESTRICTED FUNDS - General

General Restricted Funds are those which relate to a specific range of clients who may have a variety of needs and are funded from fundraising to various trusts, along with contributions from clients.

CHILD DEVELOPMENT FUND

This is a general fund for the purpose of offering subsidies to children / young people, who are not able to access therapy via their schools or pay the full fees.

ADULT SUBSIDY GRANT FUND

This is a general fund for the purpose of offering subsidies to adult clients, who are not able to pay the full fees.

ELDERLY CLIENTS' FUND

This is a general fund for the purpose of offering subsidies to people residing in residential homes or groups working with elderly clients who require Therapy. This is not used for those organisations who access Therapeutic workshops via the Arts In Health department.

Page 20

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

17. MOVEMENT IN FUNDS - continued

ARTS IN HEALTH FUND

This is a general fund which was established several years ago to provide subsidies for a variety of community groups and other organisations, who wished to trial therapeutic workshops. Due to specific project funding this has not been utilised during the year.

RESTRICTED FUNDS - Specific Projects

Specific Restricted Funds are for monies donated for a specific Project or Reason.

SCHOOLS FUND (Previously LACES MAIN COMMISSION FUND)

Originally funded by a grant from Looked After Children Education Services to provide therapy for children in care, who were referred by them. Following a change to Birmingham Virtual School, the funding became a hybrid of schools paying and central funding.

Although a recent change means all payments come from the schools, with nothing centrally, the restricted fund remains as schools pay up-front for the services.

THE EAL PROJECT (English as an Alternative Language)

Designed to provide follow on therapy and allow expansion to families, or to work with those who did not qualify for assistance from the National Lottery Community Fund EAL grant.

NATIONAL LOTTERY COMMUNITY FUND (EAL Project)

A 3-year project starting in September 2018, which would assist child refugees and migrants who arrive in this country with little or no ability to speak English (Levels 'A' or 'B' on the DfE English Proficiency scales). Although due to finish in September 2021, the Lottery have agreed to extend the timescale for delivery as sessions were cancelled due to Covid.

HEALTHY THROUGH THE ARTS

Originally a one-year grant from Birmingham City Council to assist with delivering the Healthy Through the Arts project throughout the city. Although we could not deliver the planned number of Therapy and therapeutic sessions during the year, the Council agreed to extend the timescales. They also renewed the grant for 2021.

NEIGHBOURHOOD NETWORK SCHEME (NNS)

A one-year grant from the local Neighbourhood Networking commissioning group to provide therapeutic Arts in Health workshops throughout the Nechells area.

Note: Since year end, we have received the same amount from the NNS for the Ladywood area of Birmingham.

SHELDON TRUST

In October 2020, the Sheldon Trust issued a grant towards the costs of the new position of Clinical Lead (and will give the same amount for the next 2 years). Having received a covid emergency funding grant from the National Lottery Community Fund to cover staffing costs, the trustees decided not to utilise this grant immediately.

Page 21

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

Page 22

Birmingham Centre For Arts Therapies

Detailed Statement of Financial Activities for the Year Ended 31 March 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Grants
Other trading activities
Fundraising events
Investment income
Deposit account interest
Charitable activities
Therapists sessional fees
Room hire income
Other income
Other income
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Therapists' fees
Travel
Facilitator fees
Insurance
Support costs
Management
Wages
Social security
Administration
Meetings
Print and stationery
Communication
Repairs & renewals
Rent & room hire
Travel
Carried forward		 31.3.21
£
26,788
789
247,139
274,716
-
27
33,622
-
33,622
306
308,671
32,906
112
49,626
4,253
-
1,247
88,144
16,405
-
23,352
-
644
2,451
508
1,467
39
44,866		 31.3.20
£
44,942
793
79,317
125,052
2,336
48
78,532
135
78,667
743
206,846
24,375
1,087
141,331
10,921
27,542
1,017
206,273
7,313
513
25,497
157
786
1,555
2,357
16,770
-
54,948

This page does not form part of the statutory financial statements

Page 23

Birmingham Centre For Arts Therapies

Detailed Statement of Financial Activities for the Year Ended 31 March 2021

Management
Brought forward
Training & courses
Miscellaneous
Bad debts
Write off old items
Fixtures and fittings
Governance costs
Accountancy and legal fees (including
independent examination)
Total resources expended
Net income/(expenditure)		 31.3.21
£
44,866
874
2,227
5,803
(1,609)
135
52,296
2,066
142,506
166,165		 31.3.20
£
54,948
-
5,668
-
-
180
60,796
1,933
269,002
(62,156)

This page does not form part of the statutory financial statements

Page 24