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2023-03-31-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 2023

for Birmingham Centre For Arts Therapies

Locke Williams Associates LLP Chartered Accountants c/o 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 2023

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Cash Flow Statement 9
Notes to the Cash Flow Statement 10
Notes to the Financial Statements 11 to 23

Birmingham Centre For Arts Therapies (Registered number: 05347772)

Report of the Trustees for the Year Ended 31 March 2023

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 2023. 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 1

Birmingham Centre For Arts Therapies (Registered number: 05347772)

Report of the Trustees for the Year Ended 31 March 2023

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 2

Birmingham Centre For Arts Therapies (Registered number: 05347772)

Report of the Trustees for the Year Ended 31 March 2023

ACHIEVEMENT AND PERFORMANCE

Charitable activities

We are proud as a board to be able to continue to boast that Birmingham Centre for Arts Therapies remains the only multi therapy provider in Birmingham and the surrounding areas. Individuals needing support from us can choose to access Art, Dance, Music, Drama or Play Therapy from a diverse selection of qualified therapists. All of these modalities continue to be offered as part of our therapeutic Arts in Health offering too working within the communities most in need in the Birmingham and surrounding areas.

Therapy

Our therapy offering continues to grow and develop. The charity has been able to provide 1817 hours of 1 to 1 therapy through this reporting period, an average of 152 hours a month. This is lower than the 21-22 figure of 2353 hours due to the successful transition of some 1 to 1 clients from last year moving onto our schools full day project.

The schools project has now its own department due to its unbridled success. During this reporting period we placed a therapist in a school for 530 days across 12 schools, a therapist placed in a school can support up to 5 students a day as well as providing training and pastoral support for the academic team within the school. These 530 days is a 127% increase from our 2021-2022 delivery period. This is due to some of the schools who were facilitating 1 to 1 therapy for their students transitioning to a day package, however most of the success is down to the therapy team who have actively sold this package to new schools.

Arts in Health

Our arts in health department continues to work on the front line with Birmingham's most deprived communities. The dedicated facilitators, all qualified and skilled in their field, continue to deliver much need therapeutic and well-being activities to those in need.

This period saw a 24% increase in community sessions delivered, a monthly average of 154 therapeutic community sessions. With each one of these sessions attracting an average of 8 participants this is over 1,000 people a month supported by these sessions.

In January of 2023 we secured National Lottery funding for 3 years to contribute towards building a sustainable business model for arts in health and reducing the reliance on grant funding for the department.

Fundraising

This period saw BCAT introduce its new income strategy ensuring that grants and other fundraising activities operated on a full cost recovery. Brining into the team a part time fundraiser who freed up other staff to cope with the increasing workload but also contributed to our most successful year of fundraising.

Our multi year grant with Birmingham City Council, Healthy Through the Arts, began its wind down towards the end of this reporting period with the last few beneficiaries of this grant being onboarded. As a prudent management of the charity the CEO and CFO had not placed any funding from BCC in the cash flow or space availability forecasts s once this grant had ended, which means that the charity is not impacted by Birmingham's current financial woes.

The Board continue to acknowledge the vital support of so many grant funders who donate towards to the work that BCAT undertakes alongside the individual givers who provide valuable support to those in need of mental health support. All of this ensures that BCAT can continue to provide affordable therapy to those individuals with minimum waiting times.

Other News

This period saw some exciting developments for the organisation. We strengthened the central support staff by moving individuals from a freelance contract to salary. Alongside the fund raiser mentioned above the charity also employed a social media coordinator to champion the good work of the charity.

We also streamlined and relaunched our website with a brand new logo to accompany it. Birmingham City Council also recognised the success of the Training and Supervision project they commissioned us to deliver in this reporting period that they recommissioned it for the 2023-2024 period. This project is focused on upskilling and providing valuable mental health support to individuals working in the communities of Birmingham every day in roles similar to those in our Arts in Health department.

Page 3

Birmingham Centre For Arts Therapies (Registered number: 05347772)

Report of the Trustees for the Year Ended 31 March 2023

The Board welcomed Owen Lee as its newest trustee. Owen brings to the board a wealth of professional knowledge and experience in HR.

FINANCIAL REVIEW

Financial review

This period has seen BCAT's most successful ever in terms of delivery and the number of lives impacted but also in terms of income an impressive £596,372. Our surplus was lower than the previous reporting period, £43,722,which was due partially to us increase the payments to our team of freelance workers by 5% while making the conscious decision not to raise rates to external organisations due to the lingering impact on them from the pandemic. This action was budgeted for the charity as part of its management accounts.

When the charities founder decided it was time to retire in 2019 the provided the charity with an interest free loan to support the restructuring of the charity. The founder had a strong desire to support the charity through this change and The Board accepted the loan and began work on changing the charity. The overwhelming success of the school project this period has meant that the charity was able to repay this loan 18 months ahead of schedule.

This period also so an investment of the charity into a CRM system called HUBSpot, which s is highlighted in these accounts in communications. HUBSpot has already shown an improved interaction with our clients, individuals and businesses, and greatly reduce admin time for multiple areas of the charity.

The Board continue to be mindful of the finances of the charity as our search for a treasurer continues.

Reserves policy

At the 31 March 2023, BCAT had reserves £284,551, of which £231,090 were held for restricted purposes. This leaves £53,461 in unrestricted reserves, of these £15,136 of these are held in the designated fund, for work with schools and £38,325 are in general reserves. Free reserves, which are unrestricted reserves not designated and not tied up in fixed assets, amounted to £36,587.

Following the change in classification of the the schools fund to designated from restricted, means we appear to have exceeded the 10%. As the designated school fund consists of money received in advance from schools for services we are contracted to deliver, the trustees ignore this balance when aiming for free reserves being 10% of turnover.

Having considered the needs of the charity through the Covid crisis and way of delivering services, the trustees believe having the aim to maintain 10% of turnover (currently 5.4%) as free reserves will insulate the organisation against future unforeseen shocks.

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

Some events that are noteworthy include:

We have secured a new office premises- we have been able to secure space in Redditch rent free for the next 3 years, which follows on from last year’s decision not to have a fixed centre but provide services in outreach locations

In the upcoming reporting period BCAT will celebrate turning 30 and this milestone will be acknowledged by the charity.

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.

Page 4

Birmingham Centre For Arts Therapies (Registered number: 05347772)

Report of the Trustees for the Year Ended 31 March 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT 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

c/o Locke Williams Associates LLP Blackthorn House St Pauls Square Birmingham West Midlands B3 1RL

Trustees

P Cornell (resigned 13.6.22) Dr J Clarke Ms W Cox Trustee R French-Lowe L Owen Trustee (appointed 11.11.22) C Graham (appointed 23.8.23)

The above Trustees are also Directors of the company.

Company Secretary

R Wall

Independent Examiner Locke Williams Associates LLP Chartered Accountants c/o Blackthorn House St Pauls Square Birmingham West Midlands B3 1RL

Approved by order of the board of trustees on 4[th] December 2023 signed on its behalf by:

R French-Lowe - Trustee

Page 5

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 2023.

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 member of the 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

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

Date: 05 December 2023

Page 6

Birmingham Centre For Arts Therapies

Statement of Financial Activities for the Year Ended 31 March 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
63,192
Charitable activities
4
Therapy
254,781
Investment income
3
843
Other income
1,360
Total
320,176
EXPENDITURE ON
Charitable activities
5
Therapy
319,278
NET INCOME
898
RECONCILIATION OF FUNDS
Total funds brought forward
52,563
TOTAL FUNDS CARRIED FORWARD
**53,461 **		 Restricted
funds
£
268,331
7,865
-
-
276,196
233,372
42,824
188,266
231,090		 31.3.23
Total
funds
£
331,523
262,646
843
1,360
596,372
552,650
43,722
240,829
**284,551 **		 31.3.22
Total
funds
£
282,099
172,303
27
850
455,279
365,117
90,162
150,667
240,829

The notes form part of these financial statements

Page 7

Birmingham Centre For Arts Therapies (Registered number: 05347772)

Balance Sheet
31 March 2023
Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Debtors
12
Cash at bank
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS		 31.3.23
£
1,738
45,790
254,282
300,072
(17,259)
282,813
284,551
284,551
53,461
231,090
**284,551 **		 31.3.22
£
-
26,817
249,808
276,625
(35,796)
240,829
240,829
240,829
52,563
188,266
240,829

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 4[th] December 2023 and were signed on its behalf by:

R French-Lowe - Trustee

The notes form part of these financial statements

Page 8

Birmingham Centre For Arts Therapies

Cash Flow Statement
for the Year Ended 31 March
Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash (used in)/provided by investing activities
Cash flows from financing activities
Loan repayments in year
Net cash used in financing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period		 2023
31.3.23
£
25,948
25,948
(2,317)
843
(1,474)
(20,000)
(20,000)
4,474
249,808
**254,282 **		 31.3.22
£
86,135
86,135
-
27
27
(9,800)
(9,800)
76,362
173,446
249,808

The notes form part of these financial statements

Page 9

Birmingham Centre For Arts Therapies

Notes to the Cash Flow Statement for the Year Ended 31 March 2023

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.3.23 31.3.22
£ £
Net income for the reporting period (as per the Statement of
Financial Activities) 43,722 90,162
Adjustments for:
Depreciation charges 579 -
Loss on disposal of fixed assets - 404
Interest received (843) (27)
Increase in debtors (19,466) (16,870)
Increase in creditors 1,956 12,466
Net cash provided by operations 25,948 86,135
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.22 Cash flow At 31.3.23
£ £ £
Net cash
Cash at bank 249,808 4,474 **254,282 **
249,808 4,474 **254,282 **
Debt
Debts falling due within 1 year (20,000) 20,000 -
(20,000) 20,000 -
Total 229,808 24,474 **254,282 **

The notes form part of these financial statements

Page 10

Birmingham Centre For Arts Therapies

Notes to the Financial Statements for the Year Ended 31 March 2023

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.

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.

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

Taxation

The charity is registered with the Charity Commission and under the provisions of Section 478 Corporation Tax Act 2010, is exempt from liability to taxation on its charitable activities.

Financial instruments

The Charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. These basic financial instruments include debtors and creditors, receivable or payable within one year and with no with stated interest rate.

Page 11

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES - continued

Taxation

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

Donations
Grants		 31.3.23
£
3,836
327,687
331,523		 31.3.22
£
1,877
280,222
282,099

Page 12

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

2. DONATIONS AND LEGACIES - continued

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

National Lottery Community Fund
Birmingham Cty Council
Sheldon Trust
Edward Gostling Trust
Grantham Yorke Trust
Baron Davenports
Eveson Charitable Trust
Birmingham District Nursing Charitable Trust
Edward and Dorothy Cadbury Trust
The Saintbury Trust
Woodroffe Benton Foundation
Keith & Joan Mindelsohn
Ladywood Neighbourhood Network Scheme
Baring Foundation
Roger & Douglas Turner Charitable Trust
WED Charitable Trust
Souter Charitable Trust
Cole Charitable Trust
Arnold Clark
DG Albright Charitable Trust
George Fentham Birmingham Charity
The Harry Payne Fund
Dumbreck Charity
Lillie Johnson Charitable Trust
Brmingham Hospital Saturday Fund
Norton Foundation
Leigh Trust
Albert Hunt Trust
Roughley Trust
Fitton Trust
Grimmitt Trust
Barnabas Fund
Bernard Piggott Charitable Trust
The D'Oyly Carte Charitable Trust
Syrian Refugee
Groundworks/Tesco
St James Place
Northfield Neighbourhood Network Scheme
Hall Green Neighbourhood Network Scheme
ASDA
Edgbaston Neighbourhood Network Scheme
Ratcliffe Foundation
W E Dunn Trust
Richard Kilcuppes Charity
Garfield Weston Foundation
George Fentham
W A Cadbury
Shakespeare Martin
Other grants		 31.3.23
£
44,404
144,380
5,000
6,000
-
1,000
10,000
-
1,500
-
-
-
-
662
3,000
-
3,000
1,000
-
-
-
4,000
-
-
-
-
-
-
-
-
-
-
500
3,000
11,737
10,000
10,000
5,000
9,945
1,114
9,945
3,000
1,000
500
10,000
3,000
20,000
5,000
-
**327,687 **		 31.3.22
£
47,822
106,200
5,000
-
2,000
1,000
10,000
5,000
1,500
2,000
750
1,000
10,000
16,539
3,000
2,000
2,000
2,000
1,000
500
3,000
1,000
500
500
2,000
5,000
1,000
1,000
1,000
300
3,000
1,250
500
3,500
35,211
-
-
-
-
-
-
-
-
-
-
-
-
-
2,150
280,222

Page 13

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

3.
INVESTMENT INCOME
31.3.23
£
Deposit account interest
843
4.
INCOME FROM CHARITABLE ACTIVITIES
31.3.23
Activity
£
Therapists sessional fees Therapy
209,873
Arts in Health
Therapy
52,773
262,646
5.
CHARITABLE ACTIVITIES COSTS
Support
Direct
costs (see
Costs
note 6)
£
£
Therapy
456,360
96,290
6.
SUPPORT COSTS
Governance
Management
costs
£
£
Therapy
94,597
1,693
Support costs, included in the above, are as follows:
Management
31.3.23
Therapy
£
Wages
41,788
Administration
8,859
Meetings
607
Print and stationery
-
Communication
12,047
Repairs & renewals
218
Rent & room hire
9,206
Travel
-
Training & courses
1,225
Miscellaneous
8,612
Bad debts
10,156
Advertising & marketing
1,300
Depreciation of tangible and heritage
assets
579
Carried forward
94,597		 31.3.22
£
27
31.3.22
£
147,287
25,016
172,303
Totals
£
552,650
Totals
£
96,290
31.3.22
Total
activities
£
20,020
20,954
323
651
3,773
511
14,646
523
120
1,311
-
-
-
62,832

Page 14

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

6. SUPPORT COSTS - continued

Management - continued

Brought forward
Impairment losses for tangible fixed
assets
Governance costs
Accountancy and legal fees (including
independent examination)
Legal fees
7.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets		 31.3.23
Therapy
£
94,597
-
94,597
31.3.23
Therapy
£
1,693
-
1,693
31.3.23
£
579		 31.3.22
Total
activities
£
62,832
404
63,236
31.3.22
Total
activities
£
1,440
2,391
3,831
31.3.22
£
-

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Page 15

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 31.3.23
£
126,590
6,422
3,400
136,412		 31.3.22
£
76,217
2,652
-
78,869

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


Project staff
Central & administration		 31.3.23

3
2
5		 31.3.22
2
1
3

No employees received emoluments in excess of £60,000.

Remuneration paid to Key Management Personnel in the year totalled £25,225 (2022 £20,020).

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
24,927
Charitable activities
Therapy
49,245
Investment income
27
Other income
850
Total
75,049
EXPENDITURE ON
Charitable activities
Therapy
58,034
NET INCOME
17,015
Transfers between funds
28,096
Net movement in funds
45,111
RECONCILIATION OF FUNDS
Total funds brought forward
7,452
TOTAL FUNDS CARRIED FORWARD
52,563		 Restricted
funds
£
257,172
123,058
-
-
380,230
307,083
73,147
(28,096)
45,051
143,215
188,266		 Total
funds
£
282,099
172,303
27
850
455,279
365,117
90,162
-
90,162
150,667
240,829

Page 16

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

11.
TANGIBLE FIXED ASSETS
COST
Additions
DEPRECIATION
Charge for year
NET BOOK VALUE
At 31 March 2023
At 31 March 2022
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Clients sessional fees
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other loans (see note 14)
Trade creditors
Social security and other taxes
Accruals and deferred income
14.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Other loans		 Computer
equipment
£
2,317
579
1,738
-
31.3.23
31.3.22
£
£
45,790
26,817
31.3.23
31.3.22
£
£
-
20,000
14,670
12,189
1,149
2,034
1,440
1,573
17,259
35,796
31.3.23
31.3.22
£
£
-
20,000

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 was 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. In line with this strategy, due to the success of the schools programme, the loan was repaid in full during the year.

Page 17

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
funds
£
Fixed assets
1,738
Current assets
68,982
Current liabilities
(17,259)
53,461
16.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Schools
Restricted funds
Child Development
Adult Subsidy
Elderly Clients' (previously known as
the Residential Homes Combined
Fund)
Arts in Health
EAL (English as an Alternative
Language)
National Lottery Community Fund
Healthy Through the Arts
NNS Northfield
Baring Foundation
Creative Comm Engagement
Doorstep
Evaluation Project
Equipment Fund
NNS Ladywood
Roger & Douglas Turner
Supervision Grant BCC
Syrian Refugee Project
E2E
ASDA
Engage for Ukraine
NNS Edgbaston
NNS Hall Green
Souter Charitable Trust
National Lottery -Supporting
community mental health
TOTAL FUNDS		 Restricted
funds
£
-
231,090
-
231,090
At 1.4.22
£
24,467
28,096
52,563
4,633
5,341
1,160
656
8,385
37,228
28,220
602
14,666
3,621
(654)
9,875
400
3,666
2,580
41,640
26,247
-
-
-
-
-
-
-
188,266
240,829		 31.3.23
Total
funds
£
1,738
300,072
(17,259)
284,551
Net
movement
in funds
£
13,858
(12,960)
898
15,508
(677)
-
(1,375)
(3,755)
(37,228)
22,017
(602)
(6,761)
(3,621)
654
(9,875)
-
(3,666)
(522)
31,133
(14,602)
583
1,114
16,174
9,945
2,038
3,000
23,342
42,824
43,722		 31.3.22
Total
funds
£
-
276,625
(35,796)
240,829
At
31.3.23
£
38,325
15,136
53,461
20,141
4,664
1,160
(719)
4,630
-
50,237
-
7,905
-
-
-
400
-
2,058
72,773
11,645
583
1,114
16,174
9,945
2,038
3,000
23,342
231,090
**284,551 **

Page 18

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

16. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Schools
Restricted funds
Child Development
Adult Subsidy
Arts in Health
EAL (English as an Alternative
Language)
National Lottery Community Fund
Healthy Through the Arts
NNS Northfield
Baring Foundation
Creative Comm Engagement
Doorstep
Evaluation Project
NNS Ladywood
Roger & Douglas Turner
Supervision Grant BCC
Syrian Refugee Project
E2E
ASDA
Engage for Ukraine
May 22 Event
NNS Edgbaston
NNS Hall Green
Salary Grants
Souter Charitable Trust
National Lottery -Supporting
community mental health
TOTAL FUNDS		 Incoming
resources
£
134,935
185,241
320,176
30,204
3,930
8,051
2,160
-
76,250
5,000
662
-
-
-
-
3,000
43,473
11,737
1,501
1,114
16,557
8,100
9,945
9,945
5,000
3,000
36,567
276,196
596,372		 Resources
Movement
expended
in funds
£
£
(121,077)
13,858
(198,201)
(12,960)
(319,278)
898
(14,696)
15,508
(4,607)
(677)
(9,426)
(1,375)
(5,915)
(3,755)
(37,228)
(37,228)
(54,233)
22,017
(5,602)
(602)
(7,423)
(6,761)
(3,621)
(3,621)
654
654
(9,875)
(9,875)
(3,666)
(3,666)
(3,522)
(522)
(12,340)
31,133
(26,339)
(14,602)
(918)
583
-
1,114
(383)
16,174
(8,100)
-
-
9,945
(7,907)
2,038
(5,000)
-
-
3,000
(13,225)
23,342
(233,372)
42,824
(552,650)
43,722

Page 19

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Schools
Restricted funds
Child Development
Adult Subsidy
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
NNS Northfield
Sheldon Trust
Baring Foundation
Creative Comm Engagement
Doorstep
Evaluation Project
Equipment Fund
NNS Ladywood
Roger & Douglas Turner
Supervision Grant BCC
Syrian Refugee Project
TOTAL FUNDS		 At 1.4.21
£
7,452
-
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		 Net
movement
in funds
£
17,015
-
17,015
2,746
358
-
-
18,874
(4,041)
(22,594)
(9,839)
(9,398)
(5,000)
14,666
3,621
(654)
9,875
400
3,666
2,580
41,640
26,247
73,147
90,162		 Transfers
between
funds
£
-
28,096
28,096
-
-
-
-
(28,096)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(28,096)
-		 At
31.3.22
£
24,467
28,096
52,563
4,633
5,341
1,160
656
-
8,385
37,228
28,220
602
-
14,666
3,621
(654)
9,875
400
3,666
2,580
41,640
26,247
188,266
240,829

Page 20

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

16. 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
Laces Main Commission
EAL (English as an Alternative
Language)
National Lottery Community Fund
Healthy Through the Arts
NNS Northfield
Sheldon Trust
Baring Foundation
Creative Comm Engagement
Doorstep
Evaluation Project
Equipment Fund
NNS Ladywood
Roger & Douglas Turner
Supervision Grant BCC
Syrian Refugee Project
TOTAL FUNDS		 Incoming
resources
£
75,049
18,445
20,332
117,266
15
42,242
37,500
-
5,000
16,539
9,500
6,200
13,805
400
10,000
3,000
44,775
35,211
380,230
455,279		 Resources
Movement
expended
in funds
£
£
(58,034)
17,015
(15,699)
2,746
(19,974)
358
(98,392)
18,874
(4,056)
(4,041)
(64,836)
(22,594)
(47,339)
(9,839)
(9,398)
(9,398)
(10,000)
(5,000)
(1,873)
14,666
(5,879)
3,621
(6,854)
(654)
(3,930)
9,875
-
400
(6,334)
3,666
(420)
2,580
(3,135)
41,640
(8,964)
26,247
(307,083)
73,147
(365,117)
90,162

UNRESTRICTED FUNDS

General Fund - usually the main source of income is standard fee clients, grants received and the administration part of project grants, which covers all central costs.

DESIGNATED FUNDS

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 designated fund remains as schools pay up-front for the services.

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.

Page 21

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

16. MOVEMENT IN FUNDS - continued

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.

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.

RESTRICTED FUNDS - Specific Projects

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

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.

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. The council have extended this project through 2022 and into 2023

NEIGHBOURHOOD NETWORK SCHEMES (NNS)

Originally, a one-year grant from the local Neighbourhood Networking commissioning group to provide therapeutic Arts in Health workshops throughout Northfield, other neighbourhoods have taken up the service during 2022 and into 2023.

BARINGS

Working in partnership with Hip Hop Heals UK and Meaningful Measures this project is to provide training and support for provision of hip hop therapeutic sessions.

EQUIPMENT FUND

Knowing we were moving, and some equipment would need replacing/ updating we received a donation towards the cost of new equipment.

ROGER AND DOUGLAS TURNER

Having supported BCAT general work for several years, the recent grants received have been specifically for providing therapeutic workshops for people post COVID.

SUPERVISION Grant

A pilot project funded by the city council to enable Therapeutic providers of services to access support from a qualified therapist, enabling them to discuss mental health issues arising from their workshops. This was part of the BCAT model anyway, so we were provided with funding to cover our own work and expand it to other organisations across the city.

Page 22

Birmingham Centre For Arts Therapies

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

16. MOVEMENT IN FUNDS - continued

SYRIAN REFUGEES & ENGAGE FOR UKRAINE

Originally granted to provide both Therapy and Therapeutic support for Syrian refugees who are now living in Birmingham, a further grant was received to provide support for Ukrainians relocated to Birmingham.

NATIONAL LOTTERY - SUPPORTING COMMUNITY MENTAL HEALTH

With the first Community Fund grant for therapy work in schools with EAL students ending an application was made for a second grant to further the therapeutic work. A 3 year grant was received, with the project starting in January 2023.

SOUTER/ASDA/E2E

Relatively small grants received during the year specifically for delivering therapeutic workshops via the Arts In Health side of the charity.

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 23