**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 2024**
**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 2024**
||**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 24|
## **Birmingham Centre For Arts Therapies (Registered number: 05347772)**
## **Report of the Trustees for the Year Ended 31 March 2024**
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 2024. 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 1
## **Birmingham Centre For Arts Therapies (Registered number: 05347772)**
## **Report of the Trustees for the Year Ended 31 March 2024**
## **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 selfsufficiency 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 2
## **Birmingham Centre For Arts Therapies (Registered number: 05347772)**
## **Report of the Trustees for the Year Ended 31 March 2024**
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
This year has been a momentous one for our charity as we celebrated 30 years of impactful service. In recognition of our growth and national reach, we proudly adopted a new working name: Arts Therapies UK. This evolution reflects our commitment to addressing the increasing demand for mental health support across the country. While we honour our Birmingham roots, this new identity empowers us to connect with and serve communities nationwide.
Mental health services are more needed than ever, and the need for accessible support continues to grow. Our rebranding removes geographic barriers and positions us to expand our reach and share the exceptional work we've been doing for three decades.
## **THERAPY SERVICES**
The year saw continued growth in our therapy services, with 2,098 hours of one-to-one therapy delivered-an average of 174 hours per month. A 13% increase from the previous year.
Our Schools Department experienced exceptional growth, delivering 794 days of therapy-33% more than the prior year. This equates to 3,970 hours of therapeutic support for children in schools, underscoring our collaboration with schools to address the rising mental health needs among pupils, 1 in 5 according to the latest NHS data.
We are particularly proud of a successful pilot project supporting pupils identified with Emotional Based School Avoidance (EBSA). The charity worked with 15 schools and supported 60 children to re-engage with school life in some capacity. Based on its success, we are thrilled to incorporate this program as part of our offering for schools.
## **ARTS IN HEALTH**
Our Arts in Health (AiH) department continued its outstanding work, delivering 2,294 therapeutic sessions-an increase of 20% over the previous year, averaging 190 sessions per month.
This period marked the conclusion of the first year of a three year National Lottery funded initiative. This support has been instrumental in sustaining our 'Step On' and 'Starz' sessions (aimed at children and adults) while extending Arts in Health activities to new charities and community groups beyond Birmingham. We are excited about the growing recognition of our work's impact within these communities.
We continued running many sessions in libraries in Birmingham we were pleased that very few will be impacted by the proposed cuts to library services.
## **FUNDRAISING**
Fundraising remains a cornerstone of our success. This enables us to continue the underlying ethos of the charity that the inability to pay should never stop access to our services. we deeply value the generous contributions of grant funders and individual donors, which enables access for all as well as via specific projects/ groups.
While we faced challenges this year, including a transitional period following the departure of our fundraiser, we are encouraged by the resilience shown by the team. Previous years' strong performance in securing grants allowed us to meet our delivery targets despite a lower-than-anticipated income this year. Which was due to the changing landscape grant fundraising and the exiting of our long term fundraiser.
Additionally, our ability to navigate the complexities surrounding Birmingham City Council's financial difficulties exemplifies our adaptability and focus on ensuring continuity of care for all our beneficiaries.
Page 3
## **Birmingham Centre For Arts Therapies (Registered number: 05347772)**
## **Report of the Trustees for the Year Ended 31 March 2024**
## **FINANCIAL REVIEW**
## **Financial review**
The 5-year business plan in conjunction with our income strategy continue to show benefits as there was another significant increase in sessional fee income. Unfortunately, the difficulties with both fundraising and Birmingham City Council inability to follow through on previously indicated plans, meant that total income decreased slightly to £590,844 from the previous year's income of £596, 572.
As knowledge of these issues arose during the year the Board proactively addressed the challenges by working closely with the CEO on a restructuring plan reviewing both operational and financial challenges on short- and long-term plans to ensure future financial stability.
Whilst the charity recorded an overall deficit of £60,193 for this financial year, the Board are aware that this was due to the unexpected circumstances, which includes the recruitment and transition within our small fundraising team, along with exceptional ones. Which include celebrating our 30th anniversary and investing in a new operational base to support our growth. With the revisions to the operational and financial strategy into a new restructuring plan we are confident the charity remains healthy and on the road to financial sustainability.
## **Reserves policy**
As of 31st March 2024, our reserves totalled £224,389, of which £184,451 are restricted. The remaining £39,938 of free reserves are below our target of 10% of turnover by £19,146. The board is committed to achieving this target in the next reporting period and ensuring the charity maintains a strong financial foundation.
## **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 years 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.
## **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)
Page 4
## **Birmingham Centre For Arts Therapies (Registered number: 05347772)**
## **Report of the Trustees for the Year Ended 31 March 2024**
## **Registered Charity number** 1051578
## **Registered office**
c/o Locke Williams Associates LLP Blackthorn House St Pauls Square Birmingham West Midlands B3 1RL
## **Trustees**
Dr J Clarke Ms W Cox Trustee R French-Lowe L Owen Trustee C Graham Trustee (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 18[th] November 2024 and 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 2024.
## **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.
**----- Start of picture text -----**
alls
**----- End of picture text -----**
## David Williams FCA FCCA
Locke Williams Associates LLP Chartered Accountants c/o Blackthorn House St Pauls Square Birmingham West Midlands B3 1RL
Date: 11 December 2024
Page 6
**Birmingham Centre For Arts Therapies**
## **Statement of Financial Activities for the Year Ended 31 March 2024**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**69,937**
**Charitable activities**
4
Therapy
**328,006**
Investment income
3
**3,809**
Other income
**1,225**
**Total**
**402,977**
**EXPENDITURE ON**
Raising funds
5
**25,172**
**Charitable activities**
6
Therapy
**391,329**
**Total**
**416,501 **
**NET INCOME/(EXPENDITURE)**
**(13,524)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**53,461**
**TOTAL FUNDS CARRIED FORWARD**
**39,937 **|Restricted
funds
£
**109,093**
**78,814**
**-**
**-**
**187,907 **
**-**
**234,546**
**234,546**
**(46,639)**
**231,091**
**184,452 **|**31.3.24**
31.3.23
**Total**
Total
**funds**
funds
as restated
**£**
£
**179,030**
331,523
**406,820**
262,646
**3,809**
843
**1,225**
1,360
**590,884 **
596,372
**25,172**
18,000
**625,875**
534,650
**651,047**
552,650
**(60,163)**
43,722
**284,552**
240,829
**224,389**
284,551|
|---|---|---|
The notes form part of these financial statements
Page 7
## **Birmingham Centre For Arts Therapies (Registered number: 05347772)**
## **Balance Sheet 31 March 2024**
|||**31.3.24**|31.3.23|
|---|---|---|---|
||||as restated|
||Notes|**£**|£|
|**FIXED ASSETS**||||
|Tangible assets|13|**3,687**|1,738|
|**CURRENT ASSETS**||||
|Debtors|14|**48,226**|45,790|
|Cash at bank||**184,783**|254,282|
|||**233,009**|300,072|
|**CREDITORS**||||
|Amounts falling due within one year|15|**(12,307)**|(17,259)|
|**NET CURRENT ASSETS**||**220,702 **|282,813|
|**TOTAL ASSETS LESS CURRENT**||||
|**LIABILITIES**||**224,389**|284,551|
|**NET ASSETS**||**224,389**|284,551|
|**FUNDS**|17|||
|Unrestricted funds||**39,938**|53,461|
|Restricted funds||**184,451 **|231,090|
|**TOTAL FUNDS**||**224,389**|284,551|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 18[th] November 2024 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 2024**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash (used in)/provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash provided by/(used in) investing activities
**Cash flows from financing activities**
Loan repayments in year
Net cash provided by/(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**|**31.3.24**
31.3.23
as restated
**£**
£
**(69,936) **
25,948
**(69,936) **
25,948
**(3,372)**
(2,317)
**3,809**
843
**437 **
(1,474)
**-**
(20,000)
**-**
(20,000)
**(69,499)**
4,474
**254,282 **
249,808
**184,783**
254,282|
|---|---|
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 2024**
## **1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**ACTIVITIES**||||
|---|---|---|---|
|||**31.3.24**|31.3.23|
||||as restated|
|||**£**|£|
|**Net (expenditure)/income for the reporting period (as per the**||||
|**Statement of Financial Activities)**||**(60,163)**|43,722|
|**Adjustments for:**||||
|Depreciation charges||**1,422**|579|
|Interest received||**(3,809)**|(843)|
|Increase in debtors||**(2,436)**|(18,973)|
|(Decrease)/increase in creditors||**(4,950)**|1,463|
|**Net cash (used in)/provided by operations**||**(69,936) **|25,948|
|**ANALYSIS OF CHANGES IN NET FUNDS**||||
||At 1.4.23|Cash flow|**At 31.3.24**|
||£|£|**£**|
|**Net cash**||||
|Cash at bank|**254,282 **|**(69,499)**|**184,783**|
||**254,282 **|**(69,499)**|**184,783**|
|**Total**|**254,282 **|**(69,499)**|**184,783**|
## **2. ANALYSIS OF CHANGES IN NET FUNDS**
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 2024**
## **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:
- 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.
## **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 2024**
## **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|**31.3.24**
31.3.23
as restated
**£**
£
**3,902**
3,836
**175,128**
327,687
**179,030**
331,523|
|---|---|
Page 12
## **Birmingham Centre For Arts Therapies**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2024**
## **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
Baron Davenports
Eveson Charitable Trust
Birmingham District Nursing Charitable Trust
Edward and Dorothy Cadbury Trust
Baring Foundation
Roger & Douglas Turner Charitable Trust
Souter Charitable Trust
Cole Charitable Trust
The Harry Payne Fund
Grimmitt Trust
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
City of Wolverhampton Council
The Foyle Foundation
Sir Jules Thorn Trust
Richard Kilcuppes Charity
George Henry Collins Charity
Yardley Neighbourhood Network Scheme|**31.3.24**
31.3.23
as restated
**£**
£
**74,179**
44,404
**13,163**
144,380
**-**
5,000
**-**
6,000
**-**
1,000
**15,000**
10,000
**5,000**
-
**-**
1,500
**-**
662
**4,000**
3,000
**3,000**
3,000
**-**
1,000
**-**
4,000
**3,000**
-
**-**
500
**-**
3,000
**-**
11,737
**-**
10,000
**-**
10,000
**-**
5,000
**-**
9,945
**-**
1,114
**9,990**
9,945
**-**
3,000
**-**
1,000
**-**
500
**15,000**
10,000
**-**
3,000
**-**
20,000
**-**
5,000
**7,416**
-
**15,000**
-
**2,500**
-
**500**
-
**750**
-
**6,630**
-
**175,128**
327,687|
|---|---|
Page 13
**Birmingham Centre For Arts Therapies**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
|**3.**|**INVESTMENT INCOME**||||
|---|---|---|---|---|
||||**31.3.24**|31.3.23|
|||||as restated|
||||**£**|£|
||Deposit account interest||**3,809**|843|
|**4.**|**INCOME FROM CHARITABLE ACTIVITIES**||||
||||**31.3.24**|31.3.23|
|||||as restated|
||||**£**|£|
||Therapists sessional fees||**356,197**|209,873|
||Arts in Health||**50,623**|52,773|
||||**406,820**|262,646|
|**5.**|**RAISING FUNDS**||||
||**Raising donations and legacies**||||
||||**31.3.24**|31.3.23|
|||||as restated|
||||**£**|£|
||Staff costs||**25,172**|18,000|
|**6.**|**CHARITABLE ACTIVITIES COSTS**||||
||||Support||
|||Direct|costs (see||
|||Costs|note 7)|Totals|
|||£|£|£|
||Therapy|**522,327**|**103,548**|**625,875**|
|**7.**|**SUPPORT COSTS**||||
||||Governance||
|||Management|costs|Totals|
|||£|£|£|
||Therapy|**101,855**|**1,693**|**103,548**|
Page 14
## **Birmingham Centre For Arts Therapies**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **7. SUPPORT COSTS - continued**
Support costs, included in the above, are as follows:
## **Management**
|Trustees' expenses
Wages
Administration
Meetings
Communication
Repairs & renewals
Rent & room hire
Training & courses
Miscellaneous
Bad debts
Advertising & marketing
Insurance
Depreciation of tangible and heritage
assets
**Governance costs**
Accountancy and legal fees (including
independent examination)
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Independent examination|**31.3.24**
31.3.23
as restated
Total
Therapy
activities
**£**
£
**59**
**-**
**55,400**
**41,788**
**12,036**
**8,859**
**741**
**607**
**14,706**
**12,047**
**1,233**
**218**
**-**
**9,206**
**1,428**
**1,225**
**10,829**
**8,612**
**-**
**10,156**
**2,754**
**1,300**
**1,247**
**-**
**1,422**
**579**
**101,855**
**94,597**
**31.3.24**
31.3.23
as restated
Total
Therapy
activities
**£**
£
**1,693**
**1,693**
**31.3.24**
31.3.23
as restated
**£**
£
**1,423**
579
**540**
540|
|---|---|
## **Governance costs**
## **8. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Page 15
## **Birmingham Centre For Arts Therapies**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
**Trustees' expenses**
|**Trustees' expenses**|||
|---|---|---|
||**31.3.24**|31.3.23|
|||as restated|
||**£**|£|
|Trustees' expenses|**59**|-|
One trustee was reimbursed travel expenses in the year.
## **10. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|**31.3.24**
31.3.23
as restated
**£**
£
**133,626**
126,590
**53,571**
6,422
**3,818**
3,400
**191,015**
136,412|
|---|---|
The average monthly number of employees during the year was as follows:
|
Project staff
Central & administration
Fundraising|**31.3.24**
31.3.23
as restated
**3**
3
**2**
1
**1**
1
**6**
5|
|---|---|
No employees received emoluments in excess of £60,000.
Remuneration paid to Key Management Personnel in the year totalled £28,782 (2023 £25,225).
## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
63,192
**Charitable activities**
Therapy
254,781
Investment income
843
Other income
1,360
**Total**
320,176|Restricted
Total
funds
funds
as restated
£
£
268,331
331,523
7,865
262,646
-
843
-
1,360
276,196
596,372|
|---|---|
Page 16
**Birmingham Centre For Arts Therapies**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
|**11.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**||
|---|---|---|---|---|
|||Unrestricted|Restricted|
Total|
|||funds|funds|funds|
|||||as restated|
|||£|£|£|
||**EXPENDITURE ON**||||
||Raising funds|18,000|-|18,000|
||**Charitable activities**||||
||Therapy|301,279|233,371|534,650|
||**Total**|319,279|233,371|552,650|
||**NET INCOME**|897|42,825|43,722|
||**RECONCILIATION OF FUNDS**||||
||Total funds brought forward|52,563|188,266|240,829|
||**TOTAL FUNDS CARRIED FORWARD**|53,460|231,091|284,551|
## **12. PRIOR YEAR ADJUSTMENT**
The prior year comparatives have been adjusted, to separate out the cost of fundraising. This is only an allocation adjustment with no overall adjustment to income or expenditure for the year.
## **13. TANGIBLE FIXED ASSETS**
|Office
equipment
and
Computer
furniture
equipment
£
£
**COST**
At 1 April 2023
**-**
**2,317**
Additions
**1,800**
**1,572**
At 31 March 2024
**1,800**
**3,889**
**DEPRECIATION**
At 1 April 2023
**-**
**579**
Charge for year
**450**
**973**
At 31 March 2024
**450**
**1,552 **
**NET BOOK VALUE**
At 31 March 2024
**1,350**
**2,337 **
At 31 March 2023
-
1,738|Totals
£
**2,317**
**3,372**
**5,689**
**579**
**1,423**
**2,002 **
**3,687 **
1,738|
|---|---|
Page 17
**Birmingham Centre For Arts Therapies**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Clients sessional fees
**15.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
Accruals and deferred income
**16.**
**ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted
Restricted
funds
funds
£
£
Fixed assets
**3,387**
**300**
Current assets
**48,858**
**184,151**
Current liabilities
**(12,307)**
**-**
**39,938**
**184,451 **|**31.3.24**
31.3.23
as restated
**£**
£
**48,226**
45,790
**31.3.24**
31.3.23
as restated
**£**
£
**9,250**
14,670
**1,499**
1,149
**1,558**
1,440
**12,307 **
17,259
**31.3.24**
31.3.23
as restated
Total
Total
funds
funds
**£**
£
**3,687**
1,738
**233,009**
300,072
**(12,307)**
(17,259)
**224,389**
284,551|
|---|---|
Page 18
**Birmingham Centre For Arts Therapies**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2024**
## **17. 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)
Healthy Through the Arts
Baring Foundation
Equipment Fund
Roger & Douglas Turner
Supervision Grant BCC
Syrian Refugee Project
E2E
ASDA
Engage for Ukraine
NNS Edgbaston
NNS Hall Green
NNS Yardley
Souter Charitable Trust
National Lottery -Supporting
community mental health
BNO - British National Overseas
Pathway Project
**TOTAL FUNDS**|At 1.4.23
£
**38,325**
**15,136**
**53,461**
**20,141**
**4,664**
**1,160**
**(719)**
**4,630**
**50,237**
**7,905**
**400**
**2,058**
**72,774**
**11,645**
**583**
**1,114**
**16,174**
**9,945**
**2,038**
**-**
**3,000**
**23,342**
**-**
**-**
**231,091 **
**284,552 **|Net
movement
in funds
£
**(33,742)**
**20,219**
**(13,523)**
**(16,866)**
**11,705**
**-**
**4,005**
**(3,645)**
**(50,237)**
**(2,510)**
**(100)**
**(2,058)**
**(10,272)**
**-**
**(583)**
**1**
**(13,344)**
**239**
**(2,038)**
**183**
**(3,000)**
**13,690**
**2,900**
**25,290**
**(46,640)**
**(60,163) **|At
31.3.24
£
**4,583**
**35,355**
**39,938**
**3,275**
**16,369**
**1,160**
**3,286**
**985**
**-**
**5,395**
**300**
**-**
**62,502**
**11,645**
**-**
**1,115**
**2,830**
**10,184**
**-**
**183**
**-**
**37,032**
**2,900**
**25,290**
**184,451 **
**224,389**|
|---|---|---|---|
Page 19
**Birmingham Centre For Arts Therapies**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **17. 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)
Healthy Through the Arts
Baring Foundation
Equipment Fund
Roger & Douglas Turner
Supervision Grant BCC
E2E
ASDA
Engage for Ukraine
NNS Edgbaston
NNS Hall Green
NNS Yardley
Souter Charitable Trust
National Lottery -Supporting
community mental health
BNO - British National Overseas
Foyle Foundation
Pathway Project
Warm Spaces Grant
**TOTAL FUNDS**|Incoming
resources
£
**115,279**
**287,699**
**402,978**
**5,416**
**18,691**
**2,500**
**-**
**8,333**
**-**
**-**
**-**
**4,830**
**-**
**-**
**-**
**9,990**
**-**
**6,630**
**-**
**74,179**
**7,416**
**15,000**
**29,996**
**4,925**
**187,906**
**590,884 **|Resources
Movement
expended
in funds
£
£
**(149,021)**
**(33,742)**
**(267,480) **
**20,219**
**(416,501)**
**(13,523)**
**(22,282)**
**(16,866)**
**(6,986)**
**11,705**
**1,505**
**4,005**
**(3,645)**
**(3,645)**
**(58,570)**
**(50,237)**
**(2,510)**
**(2,510)**
**(100)**
**(100)**
**(2,058)**
**(2,058)**
**(15,102)**
**(10,272)**
**(583)**
**(583)**
**1**
**1**
**(13,344)**
**(13,344)**
**(9,751)**
**239**
**(2,038)**
**(2,038)**
**(6,447)**
**183**
**(3,000)**
**(3,000)**
**(60,489)**
**13,690**
**(4,516)**
**2,900**
**(15,000)**
**-**
**(4,706)**
**25,290**
**(4,925) **
**-**
**(234,546)**
**(46,640)**
**(651,047)**
**(60,163) **|
|---|---|---|
Page 20
**Birmingham Centre For Arts Therapies**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2024**
## **17. 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
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**|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|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|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 21
## **Birmingham Centre For Arts Therapies**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **17. MOVEMENT IN FUNDS - continued**
Comparative 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|
|---|---|---|
## 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.
Page 22
**Birmingham Centre For Arts Therapies**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **17. MOVEMENT IN FUNDS - continued**
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.
## 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.
Page 23
**Birmingham Centre For Arts Therapies**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **17. MOVEMENT IN FUNDS - continued**
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.
## 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.
## **18. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2024.
Page 24