CIR US LEEDS RECORDED DELIVERY Registrar of Companies {England and Wales} Companies House Crown Way Cardiff CF14 3UZ th 4 December 2024 Dear Sir/Madam Flllng of Accounts- Circus Leeds - Charity number 1055291- A company limited by guarantee number 02943849 Please find attached the Annual Report and Financial Statements for Circus Leeds for the year end 31 March 2024. Should any issues arise, please contact Hayley Lloyd-Henry on 07963724607. Kind regards Hayley Lloyd-Henry Trustee - Circus Leeds
Circus Leeds Charity number 1055291 A company limited by guarantee number 02943849 Annual Report and Flnancial Statements for the year ended 31 March 2024 cIRcus LEEDS WYCAS cor4MuNITY 4CCOUNTIp4G WEST YOPKSNIRE
Circus Leeds Annual Report and Financial Statements for the year ended 31 March 2024 Contents Page Trustees, report 2to5 Examiner's report Statement of financial activities Balance sheet Notes to the accounts 9t0 12 Prepared by West Yorkshlre Community AccountanGy Service CIO
Circus Leeds Trustees. report for the year ended 31 March 2024 Reference and administrative details of the charity, its trust888 and advisors The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Hayley Lloyd-Henry Emma Sanderson Louise Harvey Deborah Jaffer Kelly Hamilton Sara Horrocks Resigned 11 Sept 2023 Appointed 11 Sept 2023, resigned 22 July 2024 Charity number 1055291 Registered in England and Wales Company number 02943849 Registered in England and Wales Registered and principal address Harehills Baptist Church Hilton Place Leeds LS8 4HE Bankers Lloyds Bank plc 25 Gresham Street London EC2V 7HN Independent examiner Katy Sargeant West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW structure, governance and management The charity is a company limited by guarantee and was formed on 29 June 1994. It is governed by a memorandum and articles of association, as amended 24 September 2021. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1. Method of recruitmant and appointment of trustees The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
Circus Leeds Trustees. report (continued) for the year ended 31 March 2024 Objectives and activities The charity's objects The advancement of education of the public, and in particular, but not so as to limit the generality of the foregoing, promoting the education and training of young people under the age of 16, in the arts, crafts and skills of circus in an accessible, safe and supportive environment. The charity's maln a¢tlvltles Providing fun and inspirational activities for young people in a safe and positive environment via the teaching of circus skills, performance and creative crafts. Public benefit statement In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission's general guidance on public benefit and in particular the advancement of education. Achievements and performance This has been a busy year for Circus Leeds wth regular classes and workshops, our programme of events and partnership projects and the development of our Trauma Informed Practice project. We have continued to work with the same team of staff, led by freelance circus artist and teacher Rosie Kelly, as our Programme Coordinator. Rosie's specialist knowledge and professional experience of working with children and adults with disabilities and complex needs has proved to be hugely valuable, both in terms of delivering workshops and activities for groups, and in supporting the development of our trauma informed practice project. During 2023-24 we worked wth an increasing number of disability groups and charities, including Aspire Leeds, SCOPE and Mencap, often delivering regular sessions and working with groups over a period of time. We worked with SCOPE to complete their Inclusion Mark, acknowledging our specialist knoedge and skills in inclusive circus. This focus on inclusion and access has also been crucial lo our trauma informed practice project. During this year, we continued to deliver weekly sessions for Bracken Edge Primary School and the Co-op Academy in Harehills. These were highly targeted, small group sessions working with children who had experienced or were at risk of experiencing trauma responses to challenging life events or ongoing family circumstances. Introducing circus skills as a way to increase the 'protective factors, for children has proved to be highly successful in supporting the children to continue lo attend school and engage positively with their peers and teachers. Supported by Forum Central and peer support through regular meetings with the project team, this project has helped to steer Circus Leeds towards a focus on specialist inclusive circus and to ensuring all our aclivities are conducted in a trauma informed way, including our regular classes and workshops. This has led lo further conversations with the University of Leeds and to a pilot project which we planned in early 2024 and delivered in April 2024. This project will inform a major funding bid for Circus Leeds and the University of Leeds to the AHRC (Arts & Humanities Research Council) for a research project exploring the wider benefits of circus as a trauma-infomied, inclusive practice. Our regular programme of classes at Harehills Lane Baptist Church has continued during term time, with 5 regular aerial classes on Wednesdays and Fridays, and our weekly Circus Club for 8- 16 year olds on Fridays. The work undertaken in the previous year to improve our aerial space and increase cur class capacity enabled us to increase class sizes and opportunities for trainee support teachers. Numbers have steadily increased, though remain small for the Circus Club.
Circus Leeds Trustees. report (continued) for the year ended 31 March 2024 Achievéments and performance continued We delivered a large number of workshops and events this year, including Otley Show, the Canal & River Trust, Leeds City CoLtncil's Breeze events, Harehills Indian Women's Group and schools including Harehills, Bankside. Gledhow and Talbot Primaries. We also presented a full day of circus activity for the Leeds NHS Young People's Mental Health conference at Pudsey Town Hall and ran a Juggling for Mindfulness session for teachers at Rosebank Primary. We were delighted to be part of LEEDS2023, running events in Seacroft and Harehills. In total during this year, we ran 68 events. reaching an estimated 7,000 young people, in addition to our regular classes and funded projects. Much of this work was supported by our funding from the Flint Family Fund through Leeds Community Foundation, which continued until January 2024. This funding supported Rosie's role as well as contributing to the costs of running workshops and classes both at Harehills Lane and across the city, wth a particular focus on reaching new communities. Without the Flint Family funding, this level of activity is proving challenging, and we are noticing the impact of reduced funding on our client organisations across the city, many of thom are also facing financial challenges. Although our overheads remain deliberately low, like most small charities we are finding it increasingly difficult to invest in staff training, marketing and new activities unless this is supported by project funding. This sort of project funding is proving increasingly Gompetilive to secure. Time-consuming applications written by our volunteer Trustees to the National Lottery Community Fund, Pears Youth Fund, Mayor's Fund for Safer Communities and Leeds City Council's Play Enabling Grant all received positive feedback this year but were ultimately unsuccessful. Building new partnerships, eg. with the University of Leeds, ensuring we develop a specialism around disability and inclusive praclice, managing our outgoings carefully and developing a robust business model for our regular cla55e5 and events have ensured we remain financially stable. But the focus on survival rather than developrnent and growth remains frustrating. We appointed a new trustee, Kelly Hamilton, LEEDS2023 Community Host for Harehills and Gipton, in March 2023. Sara Horrocks, School Counsellor and Mental Health Lead for the Co-op Academy in Harehills joined the board in September 2023, but Stepped down in July 2024, and Lou Harvey stood down as a Trustee in September 2023. Financial review The net income for the year was £1,955, including net income of £751 on unrestricted funds and net income of £1,204 on restricted funds after transfers. Reserves policy The charity's free reserves at the year end were £3,642. As the activity and income for Circus Leeds has grown over recent years, the Trustees are mindful of the need to manage reserves responsibly and lo acknowledge current challenges in securing new funding. Our aim is to build sufficient reserves lo cover at least 3 months of running costs, which is currently the case.
Circus Leeds Trustees. report (continued) for the year ended 31 March 2024 Statement of trustees, responsibilities The Irustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards. Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial slatements, the trustees are required to.. select suitable accounting policies and apply them consistently., observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping proper accounting records th1¢h disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance wth the Statement of Recommended Practice." Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companie5. Approved by the board of trustees on 25 November 2024 Signed.. Name.. .Hayley.Llo.yd-.Henry..
Circus Leeds Independent examiner's report to the trustees of Circus Leeds I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2024, which are set out on pages 7 to 12. Responsibilities and basis of report As the charsty's trustees of the charitable company (and also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('Ihe 2006 Act'l. Having Satisfied myself that the accounts of the charitable company are not required to be audiled under Part 16 of the 2006 Act and are eligible far independent examination. I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act I'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{5){bl of the 2011 Act. Independent examiner's statement I have completed my examination. I confimi that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 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 lapplicable 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 lo which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Signed.. Name.. Katy Sargeant 211212024 West Yorkshire Community Accountancy Service CIO Stringer House 34 Luplon Street Leeds LS10 2QW
Circus Leeds Statement of Financial Activities (including summary Income and expenditure account) for the year ended 31 March 2024 Notes 2024 Unrestricted funds 2024 Restricted funds 2024 Total funds 2023 Total funds Income from: Grants and donations Sales and fees Total Income 121 14,695 14,695 35,376 50,071 23,345 23,256 46,601 35,376 35,376 14,695 Expenditure on: Equipment, materials and maintenance Insurance Freelance and professional fees Independent examination Volunteer expenses Training Marketing Website Booking system fees Room hire Subscriptions Bank fees Total expenditure Net income 1 (expenditure) 216 216 414 35,638 600 3,677 172 23,498 600 379 528 6,934 273 463 2,860 62 215 39,661 6,940 414 24,923 600 10,715 6,342 80 580 1,370 60 256 34,625 751 6,342 80 580 3,930 60 256 48,116 1,955 2,560 13,491 1,204 Fund balances brought forward Fund balances carried fonvard 2.891 3.642 9,195 10,399 12,086 14,041 5,146 12,086 131 All incoming resources and resources expended derive from continuing activities.
Circus Leeds Balance sheet as at 31 March 2024 2024 2024 2024 2023 Unrestricted Restricted Total Total Current assets Debtor5 and prepayments Cash at bank Total current assets 141 243 3,999 4.242 243 14.398 14.641 2,530 13,533 16,063 10.399 10,399 Current liabilities". amounts falling due within one year Creditors and accruals Total current liabilities 151 600 600 600 600 3,977 3,977 Net current assets l (liabilities) 3,642 10,399 14,041 12,086 Net assets 3,642 10,399 14,041 12,086 Funds Unrestricted funds Restricted funds Total funds 3,642 3,642 10,399 14,041 2.891 9,195 12.086 10,399 10,399 3,642 For Ihe year ev)ding 31 March 2024 the charitable company was entitled to exemption from atjdit under section 477 of the Companies Act 2006 relating lo small cotnpanies. The membeTS have nol requiTed the tharitable company to obtain an audit of its accounts for the year in question in accordan with seGtion 476. The trustees Iwho are also the directors for the ptjrposes of company lawl ad(nowledge their responsibilities for complying with the requirements of the Act wf(h respect lo accvunting record8 and the preparation of 8¢counls. These accounts have been prepared in accordance wlh the provisions applicable lo companies subjed lo the srnall oofflp8nies' regitne and with FRS 102 leffeclive January 20191. The financial ststements were approved by the board of trustees on .25 November 2024,,................ Signed, rustee) Name.. -Hayley Lloyd-Henry.....
Circus Leeds Notes to the accounts for the year ended 31 March 2024 1 Accounting policies Basis of accountlng These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless othetwise stated in the relevant notels) to these accounts. The financial statements have been prepared in accordance wth the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance Imth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 {effeclive 1 January 2019) and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years. Going concern The trustees are satisfied that there are no material uncertainties about the charity's ability to continue. Incoming resources All incoming resources are included in the Statement of Financial Activilies {SOFAI when the charity becomes entitled to the resources, if it is more likely than not that the trustees wwll receive the resources and the monetary value can be measured with sufficient reliability. Grants and donations Grants and donations are only included in the SOFA when the charity has unconditional enlitlement to the resources. Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance. Expenditure and liabilities Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainly. Taxation As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates. Fund accounting Unrestricted funds are available for use at the discrets'on of the trustees in furtherance of the general objectives of the charity. Restricted funds are subjected lo restrictions on their expendilure imposed by the donor or through the terms of an appeal. Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
Circus Leeds Notes to the accounts continued for the year ended 31 March 2024 2 Grants and donations 2024 Unrestricted funds 2024 Restricted funds 2024 Total funds 2023 Total funds Leeds Community Foundation (LCF) Sport England other donalion5 14,695 14,695 14,695 8,600 50 23,345 14,695 14,695 3 Restricted funds Balance blf Incoming Outgoin9 Transfers Balance clf LCF - Flint Family Fund LCF- Trauma Informed Work 3,000 6,195 9,195 4,700 9.995 14.695 7,664 5,827 13,491 36 10,363 10,399 Fund name LCF- Flinl Family Fund Purpose of restriction Towards costs of bringing circus to young people across Leeds through taster sessions, workshops and classes. LCF- Trauma Informed Work To work wth local schools in Harehills to develop and test a model for using circus practice a5 a way to build protective factors in children and young people have experienced or are at risk of experiencing adversity and trauma. 4 Debtors and prepayments 2024 2023 Debtor5 Prepayments 2,290 240 2,530 243 243
Circus Leeds Notes to the accounts contlnued for the year ended 31 March 2024 5 Credltors and accruals 2024 2023 Creditors Accruals 2,842 1,135 3,977 600 600 6 Related party transactlons Trustee expenses No trustee received any expenses during this year or the previous year, Trustee remuneration and b8n8fits No trustee received any remuneration or benefit during this or the previous year.
Clrcus Leeds Statement of Financial Activlties including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2024 2024 2023 2024 2023 Unrestricted Unrestricted Restricted Reslricted funds funds funds funds 2024 Total funds 2023 Total fund5 Income Grants and donations Sales and fees Total income 50 23.256 23,306 14,695 23,295 14,695 35,376 50,071 23,345 23,256 46,601 35,376 35.376 14.695 23,295 Expendlture Equipment, materials and maintenan Insurance Freelance and professional fees Independent examination Volunteer expenses Training Marketing Webstte Booking system fees Room hire Subscriptions Bank fees Total expenditure Net income I lexpenditure 1,206 172 9,498 600 279 328 6,634 123 463 1.260 62 215 20,840 2,466 216 2,471 216 414 35,638 600 3,677 172 23,498 600 379 528 6,934 273 463 2,860 62 215 39,661 6,940 414 24,923 600 10,715 14.000 100 200 300 150 6.342 80 580 1,370 60 256 34,625 751 6,342 80 580 3,930 60 256 48,116 1,955 2.560 1,600 13,491 1,204 18,821 4.474 Fund balances brought forward Fund balances carried forward 2,891 3,642 425 2,891 9,195 10,399 4,721 9,195 12,086 14,041 5,146 12,086 12