**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:
- Developing a strong, robust and future-proof fundraising strategy utilising the existing skills of BCAT while working with external partners to strengthen our offering
- A new business plan that builds upon the good work already done during the transition, pulling together all the good work BCAT undertakes into a strategic plan that concentrates on maintaining and growing a solid foundation allowing for expansion opportunities
- Developing a the new BCAT team. While there is a mixture of new and old faces in the current team, there is a renewed passion for the charity and the work it does, with many of the old faces taking on new challenges within BCAT and several new positions on the horizon
- Expanding our successful school's project. The clinical team have created a therapy package that supports the need for arts therapy in schools while being financially viable for both parties. It started with 3 schools and by September 2021 we will be delivering in 12 schools in the Birmingham and surrounding area, with the intention to grow this number by the end of next year's accounts
- Finding a new home for BCAT. We have had several promising but ultimately false starts to a new premises during this accounting period but efforts will be redoubled to find a home for BCAT that caters for the needs of today but is full of potential for the challenges of tomorrow
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: -
- A charity that remains unique in offering therapy in the format that suits the client, be it art, dance, drama, music or play therapy - available more recently in both face-to-face and virtual formats.
- A charity that would provide over 4,000 hours of Therapy to 300 clients, whilst running 847 therapeutic workshops in a year.
- A charity where someone starts as a volunteer and then is able to facilitate therapeutic workshops whilst studying for their Masters, leading to starting their career as a qualified therapist working with BCAT.
- I did not think I would be invited to tea in the House of Lords by BCAT Patrons Lord Howarth of Newport and Lord Hunt of Kings Heath, to discuss the therapy and therapeutic support and proposals.
- - An opportunity to meet so many and varied wonderful people, all of whom had something to add to my original vision.
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:
- Provide a service to assess and facilitate Arts Therapies sessions for clients
- Serve as a resource centre and teaching establishment for the training, education and support of professionals and carers, on both national and international levels
- Provide a practical link between arts therapies and clients / artists in a community setting, in conjunction with arts in health organisations, providing opportunities for arts in health experience programmes for both leaders and participants.
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:
- To continue to develop, enhance and market a full range of services; to maintain existing and encourage new / increased client base; in particular the development of the Arts in Heath aspect of BCAT's work.
- To make every effort to adopt a policy allowing for the subsidy of clients / delegates unable to afford fees involved, or un-supported through other channels, while maintaining its own self-sufficiency and viability as a non-profit-making organisation
## Resource Centre and Teaching Establishment:
- To continue to maintain experiential courses, seminars and educational activities, including those initiated by the Arts Therapies Working Group
- To increase awareness of the value of arts therapies, including general training, research and facilities for volunteers and student placements
- To maintain and up-grade as necessary a library of books relevant to these subjects
## Provide a Practical Link between arts therapies and clients / artists in a community setting:
- To promote more strategically the organisation as a whole, looking towards collaborative working with local Arts & Health movements, as well as arts therapies organisations.
- To encourage arts graduates and students to participate in leading arts activities with a variety of special needs clients, providing experience for those who wish to understand more about the use of the arts in health and well-being, possibly as preparation for following a training as a professional arts therapist
## Capacity Building:
- To ensure all skills and resources are in place to implement and manage the Centre, including in-service training and capacity building opportunities for staff.
## Financial:
- To make every effort to maintain financial sustainability
## **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
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 financial statements, so far as applicable to the charitable company.
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':
- the requirements of Section 7 Statement of Cash Flows.
## **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:
- Direct costs being directly related therapists fees and travel costs incurred in the performance of the therapy programmes
- Support costs, being those costs that that assist the work of the charity but do not directly represent charitable activities and include office premises costs, administrative support costs and governance costs. They are incurred directly in support of expenditure on the objects of the charity.
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
- 25% on reducing balance
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