OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Company number: 3330301 Charity Number: 1068364

Skippko Arts Team

Report and financial statements For the year ended 31st March 2023

Skippko Arts Team

Reference and administrative information

for the year ended 31[st] March 2023

Company number 3330301 Charity number 1068364 Registered office and operational address

42 Barkston House Croydon Street Leeds LS11 9RT

Known as ‘Skippko’

Management Committee Management Committee, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Emily Harvey Chair Jackie Hobson Treasurer Jayne Learoyd Secretary Gabrielle Hamilton Trustee Val Hewison Trustee

Key management Arthur Stafford Director personnel

Bankers Unity Trust Bank plc PO Box 7193 Planetary Road Willenhall WV1 9DG

Independent examiner

Catherine Hall FCCA DChA Slade & Cooper Limited Beehive Mill Jersey Street Manchester M4 6JG

1

Skippko Arts Team

Management Committee’s annual report

for the year ended 31st March 2023

The Management Committee presents their report and the unaudited financial statements for the year ended 31st March 2023. Included within the Management Committee’s report is the directors’ report as required by company law.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Skippko aims to transform lives and empower people through exciting and innovative creative arts projects. Our charitable purpose is:

To advance the education of the public in creative and visual arts and crafts, and the techniques and practice thereof, and in particular to provide facilities and opportunities whereby older people, young people, people with learning disabilities, people with disabilities, people with mental health needs and people who are disadvantaged by reason of poverty, ill health or social circumstances may be afforded opportunities for personal development, through the experience and practice of such creative arts and crafts.

We do this by:

Our arts workers act as group facilitators, using a wide range of arts techniques to increase people’s confidence, skills and sense of self-worth. Skippko’s way of working gives the ownership of the creative process and the direction of the project to the group members themselves, giving people influence over how they are seen by others and the ideas they must share. This method has proved to be empowering for people who may not have the same control over other aspects of their lives, enabling them to grow in confidence and gain a huge sense of achievement.

The Trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The Trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the Trustees ensure the charity's aims; objectives and activities remained focused on its stated purposes.

Public benefit

The Trustees have referred to the Charity Commission's guidance on public benefit when planning Skippko’s work for the year to come and in the end of year evaluation.

Skippko projects are reviewed regularly and evaluated upon completion with input at the end from all involved, including project participants. This helps to ensure that projects deliver planned outcomes and are responding to the previously identified needs amongst our beneficiaries.

This report covers the third year affected by the pandemic. Skippko continued to remain open as far as a functioning organisation is concerned and worked directly with people in their own homes and face-to-face

2

Skippko Arts Team

Management Committee’s annual report

for the year ended 31st March 2023

sessions. Skippko delivered 586 sessions comprised of 498 arts-in-home, 81 face-to-face and 7 online. In the event, we supported 188 direct participants and 1,205 as audiences. More than 90% were people officially described as “people with challenging lives”.

Achievements and performance

Our charitable activity is focused on tackling disadvantage and marginalisation thus reflecting our primary aim; that of providing benefit to the public. Specific beneficiaries from our work vary from project to project, with much of our work being in areas within the most 5% deprived in England high indices. During 2022/23 we continued our work with parents and families, adult carers, young and older people, women from diverse communities and, communities with low rates of literacy and use of English as a second language.

Skippko receives a small level of public subsidy (£4,600) from Leeds City Council as a member of the city’s arts client portfolio; we receive no public subsidy from Arts Council England. We continued to generate 97% of our income needs through bespoke project funding bids and unrestricted income generated through our temporary space, property programme: Blank Canvas. Projects worked on during the year were:

3

Skippko Arts Team

Management Committee’s annual report

for the year ended 31st March 2023

Financial review

The year ending 31st March 2023 was extremely difficult for the company. Like many other organisations in our sector, we found that surviving the lockdown / pandemic years of 2020/21 and 2021/22 was one thing, getting through the so-called ‘aftermath’ of 2022/23 was something completely different. More than one long- established, core funded, organisation closed its doors during the year and another has planned to close at the end of 2023/24.

From September onwards we found the situation becoming increasingly testing as we experienced a significant lowering of income arising from the Blank Canvas property programme which, when coupled with the expenditure of restricted reserves carried over from 2021/22, gave way to a situation rightly described as ‘precarious’ by one of our trustees.

The ongoing situation was not helped by the decision made by Arts Council England (ACE) apropos our application for regular funding. Irritatingly, we received a strong assessment, feedback was great, and we were recommended for funding (£225,000 over three years) but, we didn’t secure the grant apparently due to lack of funds. This situation was common across Leeds. We reached out to other organisations in our sector, and we now know that one of the organisations has closed, one will be closing and a third is losing its senior management team.

The situation relating to ACE had a major impact in that the funding of an enhanced finance and administration post formed part of our application. The previous part-time post holder (7-hrs per week) left the company in July and since then we have covered bookkeeping duties with freelance support from West Yorkshire Accounting Services (WYCAS). Trustees have decided to scale up the existing post to a 2, or 3 days per week post; this will require additional funding.

The situation at the end of the financial year was further exacerbated by [a] a drop in fundraising activity over a period of eighteen months due to funders change of focus and reduced staff resources needed to deliver projects and, [b] the long-term illness of our director due to covid-related infection.

That said, we were still converting smaller project applications, still securing funding from commissioning agencies and, on 27 March, we heard we were successful in securing a large grant from NLCF of £371,745 for our programme ‘Home from Home’ where we seek to place participants more at the heart of what we do. This provides Skippko with three years guaranteed funding of £30,000 per quarter including a significant contribution to recovery of core costs.

The year ended with very tight resources available to the company but with a significant amount of income (£47,000) due in our account in the following 30 days (April 2023). This underscored the financial position of the company moving into the new financial year and provided a very positive financial landscape for the start of 2023/24.

An Extraordinary Meeting of the board was held on 2 May to discuss the implications of the NLCF grant. The trustees decided that whilst it was fantastic securing the NLCF grant, time and resources had to be spent on addressing issues around the generation of unrestricted income so that Skippko avoids a similar year-end situation in future years. The result of this approach will feature in the Management Committee Report for the 2023/24 accounts.

4

Skippko Arts Team

Management Committee’s annual report

for the year ended 31st March 2023

Reserves policy

The Trustees review the need for reserves in line with guidance from the Charity Commission. Company policy is to carry reserves optimally for three-to-five months trading or in extremis, sufficient to discharge statutory redundancy payments (around £10,000). Even given the situation at the close of the 2022/23 trading year, the present position indicates that we will comfortably trade during the coming year (2023/24) whilst incrementally building our reserves back to more comfortable levels.

Plan for the future.

By remaining open during the two plague years of 2020/21 and 2021/22 and surviving the so-called aftermath year of 2022/23, Skippko continues to generate a significant amount of interest and plaudits, our profile continues to become stronger. For 2023/24 we start delivering the three-year, Lottery funded ‘Home from Home’ programme wherein we focus on Skippko enabling participants taking the lead as we attempt to reach communities across the City.

We will continue to apply the lessons learned over the last three years and put in place a programme of work combining face-to-face and ‘at-home’ in a hybrid format whilst seeking funding to expand the existing finance post.

Programme of work for 2023/24

Organisational Development : continue the process of board development together with a review of policies and procedures and exploring a future Skippko with a divergent supply on unrestricted income.

Strategic Engagement : continue to build stronger relationships with the health and wellbeing sector as well as develop a closer relationship with Arts and Minds (NHS) through co-locating offices.

Arts Programme: the programme will be delivered according to yearly overarching themes, viz: 2023/24: place, 2024/25: older people and, 2025/26: identity. At the time of writing, the 2023/24 programme will include the following projects as a minimum:

A Room in Leeds Pages from Leeds Under the Canopy; connecting Leeds. New Bewerley Community Primary School Teacup Tales A continuing series of small-scale, information-gathering, pop-ups projects.

Sustainable Community Hubs : continue working with the Library Research Team, Camera-aderie and now Under the Canopy as a means of understanding Asset Based Community Development and exploring the degree to which Skippko can promote this way of working in the future.

Blank Canvas : this is our property programme which generates unrestricted income. Our policy is to focus on securing property in our core area of West Yorkshire and pursue properties in other areas only if there is a compelling artistic reason. Now, we have multiple properties in York, Huddersfield, Shipley, Grimsby and Hull

5

Skippko Arts Team

Management Committee’s annual report

for the year ended 31st March 2023

Structure, governance and management

Two artists conceived Skippko Arts Team in 1988. It is a company limited by guarantee, incorporated on 10[th] March 1997 and registered now as a charitable company as of 28[th] February 1998. The company was established under a memorandum of association, which established the objects and powers of the charitable company and is governed under its articles of association.

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees on 31st March 2023 was 5 (2022:5). The Trustees are members of the charity, but this entitles them only to voting rights. The Trustees have no beneficial interest in the charity.

A board of Trustees meet quarterly. The Director carries out day-to-day management of staff and resources. Trustees are recruited openly, and appointed as appropriate, with one-third of their number standing down, in rotation, at the Annual General Meeting.

During the year, the board established some working groups to ensure it maintains an appropriate level of oversight whilst providing support to the staff as together we explore future iterations of Skippko. The subgroups being:

Periodically, Skippko also carries out a skills audit of all Trustees, to address potential skills gap and remedy them with training or further recruitment.

There were no related-party transactions during the year, and Skippko's Memorandum and Articles of Association precludes Trustee remuneration and other benefits, except for reimbursement of out-of-pocket expenses.

Remuneration policy for key management personnel

Senior staff are appointed on the NJC pay scale at a point appropriate to skills and experiences. This is periodically benchmarked against similar organisations. At a board meeting held in 2019, the decision was taken by Trustees to increase to 29 (from 25), the weekly hours for the director and arts project manager. Salaries remain unchanged from 2019.

Risk management

Every Skippko project is subject to a risk assessment and report. When considering larger projects, a report is formally presented to the board for sign off during the application stage. When funding is secured, risk management becomes the director’s responsibility with Trustees being updated against a standing item on the board agenda for the duration of the project. The director reports on five areas of operational risk; [a] capacity, [b] progress, [c] financial management, [d] project management and [e] statutory and legal obligations. Against each of these areas, we define the risk, scoped worse case scenarios, described mitigation actions and recommended course of action.

6

Skippko Arts Team

Management Committee’s annual report

for the year ended 31st March 2023

Funds held as custodian trustee on behalf of others.

None.

Statement of responsibilities of the Management Committee

The Management Committee (who are also directors of Skippko Arts Team for the purposes of company law) are responsible for preparing the Management Committee’s annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Management Committee to prepare financial statements for each financial year, which give a true and fair view of the situation of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Management Committee is required to:

The Management Committee are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

The Management Committee’s annual report has been approved by the Management Committee on _/_/____ and signed on their behalf by

Emily Harvey

Chair

7

Independent examiner’s report

to the Trustees of

Skippko Arts Team

I report to the charity trustees on my examination of the accounts of the company for the year ended 31[st] March 2023 which are set out on pages 9 to 23.

Responsibilities and basis of report

As the charity 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 company’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

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 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 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.

Catherine Hall FCCA DChA Slade & Cooper Limited Beehive Mill, Jersey Street Manchester, M4 6JG

Date:___

8

Skippko Arts Team

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2023

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
33,803
Charitable activities:
4
58,902
Total income
92,705
Expenditure on:
Charitable activities:
5
138,806
Total expenditure
138,806
6
(46,101)
Transfer between funds
-
Net movement in funds for the year
(46,101)
Reconciliation of funds
Total funds brought forward
42,502
Total funds carried forward
(3,599)
Net income/(expenditure) for the
year
Restricted
funds
£
-
9,086
9,086
18,191
18,191
(9,105)
-
(9,105)
17,690
8,585
Total funds
2023
£
33,803
67,988
101,791
156,997
156,997
(55,206)
-
(55,206)
60,192
4,986
Total funds
2022
£
81,521
103,538
185,059
205,461
205,461
(20,402)
-
(20,402)
80,594
60,192

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

9

Skippko Arts Team Company number 3330301

Balance sheet as at 31 March 2023

Note
£
£
Current assets
Debtors
11
7,539
Cash at bank and in hand
4,558
Total current assets
12,097
Liabilities
Creditors: amounts falling
due in less than one year
12
(7,111)
Net current assets
4,986
Total assets less current liabilities
4,986
Net assets
4,986
The funds of the charity:
Restricted income funds
13
8,585
Unrestricted income funds
14
(3,599)
Total charity funds
4,986
2023
£
£
10,971
54,695
65,666
(5,474)
60,192
60,192
60,192
17,690
42,502
60,192
2022
£
£
10,971
54,695
65,666
(5,474)
60,192
60,192
60,192
17,690
42,502
60,192
2022
60,192
60,192
17,690
42,502
60,192

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 12 to 23 form part of these accounts.

Approved by the management committee on ______ and signed on their behalf by:

Jackie Hobson (Treasurer)

10

Skippko Arts Team

Statement of Cash Flows for the year ending 31 March 2023

Note
2023
£
Cash provided by/(used in) operating activities
17
(50,137)
Cash and cash equivalents at the beginning of the year
54,695
Cash and cash equivalents at the end of the year
4,558
2022
£
(23,039)
77,734
54,695

11

Skippko Arts Team

Notes to the accounts for the year ended 31 March 2023

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with 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), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Skippko Arts Team meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. There are no key judgments which the trustees have made which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

12

Skippko Arts Team

Notes to the accounts for the year ended 31 March 2023 (continued)

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

13

Skippko Arts Team

Notes to the accounts for the year ended 31 March 2023 (continued)

i Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

l Financial instruments

The charity only has financial assets and financial 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

m Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 8. There were no outstanding contributions at the year end. The costs of the defined contribution scheme are included within staff costs in note 6.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The registered office address is disclosed on page 1.

14

Skippko Arts Team

Notes to the accounts for the year ended 31 March 2023 (continued)

3 Income from donations and legacies

Donations
Arts Council England
Leeds Community Foundation
Total
Total by fund 31 March 2022
Unrestricted
£
33,803
-
-
33,803
81,521
Restricted
£
-
-
-
-
-
Total 2023
£
33,803
-
-
33,803
81,521
Total 2022
£
36,521
30,000
15,000
81,521

4 Income from charitable activities

Grants
Leeds City Council
Wade's Charity
Arts Council England
Arnold Clark
Awards for All
Other Grant Income
Fees & other income
Fees
Other income
Total
Total by fund 31 March 2022
Leeds Philosophical and Literary
Society
Unrestricted
£
4,560
-
-
-
-
-
-
4,560
6,748
47,594
54,342
58,902
93,138
Restricted
£
1,080
3,000
1,776
1,000
-
-
-
6,856
2,230
-
2,230
9,086
10,400
Total 2023
£
5,640
3,000
1,776
1,000
-
-
-
11,416
8,978
47,594
56,572
67,988
103,538
Total 2022
£
7,980
-
-
-
9,400
1,000
-
18,380
23,943
61,215
85,158
103,538

15

Skippko Arts Team

Notes to the accounts for the year ended 31 March 2023 (continued)

Income from charitable activities continued…

Previous reporting period

Previous reporting period
Grants
Awards for All
Leeds City Council
Fees & other income
Fees
Other income
Total by fund 31 March 2022
Leeds Philosophical and Literary
Society
Unrestricted
£
-
7,980
-
7,980
23,943
61,215
85,158
93,138
Restricted
£
9,400
-
1,000
10,400
-
-
-
10,400
Total 2022
£
9,400
7,980
1,000
18,380
23,943
61,215
85,158
103,538

16

Skippko Arts Team

Notes to the accounts for the year ended 31 March 2023 (continued)

5 Analysis of expenditure on charitable activities

Staff costs
Staff travel & training
Premises
Office costs
Publications, subscriptions & resources
Equipment
Miscellaneous
Freelance fees & expenses
Materials
Other project costs
Business rates for empty properties
Restricted expenditure
Unrestricted expenditure
6
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Operating lease rentals:
equipment
accountancy
independent examination
Governance costs
Independent examiner's fee:
Total 2023
£
61,726
234
23,652
2,563
487
11
374
23,060
2,971
7,374
31,404
3,141
156,997
2023
£
18,191
138,806
156,997
2023
£
553
1,205
230
Total 2022
£
68,785
261
20,662
2,630
250
1,847
412
39,607
7,334
7,948
53,184
2,541
205,461
2022
£
18,389
187,072
205,461
2022
£
415
1,210
230

17

Notes to the accounts for the year ended 31 March 2023 (continued)

Skippko Arts Team

7 Staff costs

Staff costs during the year were as follows:

ff costs during the year were as follows:
Wages and salaries
Freelance staff
Pension costs
2023
£
29,663
31,414
649
61,726
2022
£
31,756
36,380
649
68,785

No employees has employee benefits in excess of £60,000 (2022: Nil).

The average number of staff employed during the period was 2 (2022: 3). The average full time equivalent number of staff employed during the period was 1.3 (2022: 1.8).

The key management personnel of the charity comprise the trustees and the Director. The total employee benefits of the key management personnel of the charity were £31,414 (2022: £33,380).

8 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil).

No members of the management committee received travel and subsistence expenses during the year (2022:£Nil).

Aggregate donations from related parties were £Nil (2022: £Nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: nil).

18

Notes to the accounts for the year ended 31 March 2023 (continued)

Skippko Arts Team

9 Government grants

The government grants recognised in the accounts were as follows:

Arts Council England
Leeds City Council
2023
£
1,776
5,640
7,416
2022
£
30,000
7,980
37,980

There were no unfulfilled conditions and contingencies attaching to the grants.

10 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

11 Debtors

Trade debtors
Other debtors
Prepayments
2023
£
3,834
-
3,705
7,539
2022
£
5,841
-
5,130
10,971

12 Creditors: amounts falling due within one year

Other creditors and accruals
Taxation and social security costs
2023
£
6,635
476
7,111
2022
£
5,035
439
5,474

19

Skippko Arts Team

Notes to the accounts for the year ended 31 March 2023 (continued)

13 Analysis of movements in restricted funds

Balance at
1 April
2022
Income
Expenditure
£
£
£
A4A Studio 42
7,479
-
(3,990)
In the Waiting Room
10,211
1,776
(9,573)
-
-
(200)
Tree of HOPE
-
1,730
(144)
Message in a Bottle
-
1,580
(177)
Under the Canopy
-
3,000
(3,292)
-
1,000
(815)
Total
17,690
9,086
(18,191)
Analysis of movements in restricted funds (Continued)
Balance at
1 April
2021
Income
Expenditure
£
£
£
A4A Studio 42
-
9,400
(1,921)
In the Waiting Room
16,035
-
(5,824)
-
1,000
(1,000)
Shutter Stories
573
-
(2,695)
6,949
-
(6,949)
Total
23,557
10,400
(18,389)
Previous
Reporting Period
Community Research
Women Reflecting on
Women
Home from Home
Philosophical and
Literary Society,
Comm Research
Transfers
£
-
-
-
-
-
-
Transfers
£
-
-
-
2,122
-
2,122
Balance at
31 March
2023
£
3,489
2,414
(200)
1,586
1,403
(292)
185
8,585
Balance at
31 March
2022
£
7,479
10,211
-
-
-
17,690

Name of Description, nature and purposes of the fund

A4A Studio 42 A photography project for carers in Leeds. In the Waiting Room A collaboration with 8 community groups. Home from Home Overarching programme for the year. Tree of HOPE Project featuring a neighbourhood network organisation. Message in a Bottle Project with community group. Under the Canopy Project focusing on environmental concerns. Community Research A group of people undertaking research for Skippko.

20

Skippko Arts Team

Notes to the accounts for the year ended 31 March 2023 (continued)

14 Analysis of movement in unrestricted funds

General fund
Previous reporting
Name of
General fund
General fund
Balance
at 1 April
2022
Income
Expenditure
Transfers
£
£
£
£
42,502
92,705
(138,806)
-
42,502
92,705
(138,806)
-
Description, nature and purposes of the fund
The free reserves after allowing for all designated funds
period
Balance
at 1 April
2021
Income
Expenditure
Transfers
£
£
£
£
57,037
174,659
(187,072)
(2,122)
57,037
174,659
(187,072)
(2,122)
As at 31
March 2023
£
(3,599)
(3,599)
As at 31
March
2022
£
42,502
42,502

21

Skippko Arts Team

Notes to the accounts for the year ended 31 March 2023 (continued)

15 Analysis of net assets between funds

Net current assets/(liabilities)
Total
Previous reporting period
Net current assets/(liabilities)
Total
General
fund
£
(3,599)
(3,599)
General
fund
£
42,502
42,502
Designated
funds
£
-
-
Designated
funds
£
-
-
Restricted
funds
£
8,585
8,585
Restricted
funds
£
17,690
17,690
Total
£
4,986
4,986
Total
£
60,192
60,192

16 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as

Less than one year
One to five years
2023
2022
£
£
553
553
967
1,520
1,520
2,073
Equipment
2023
2022
£
£
553
553
967
1,520
1,520
2,073
Equipment
2,073

17 Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the year
Adjustments for:
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating
2023
£
(55,206)
3,432
1,637
(50,137)
2022
£
(20,402)
(3,577)
940
(23,039)

22

Skippko Arts Team

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2022

Income from:
Donations and legacies
Charitable activities:
Total income
Expenditure on:
Charitable activities:
Total expenditure
Transfer between funds
Net movement in funds for the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Net income/(expenditure) for the
year
Unrestricted
funds
£
81,521
93,138
174,659
187,072
187,072
(12,413)
(2,122)
(14,535)
57,037
42,502
Restricted
funds
£
-
10,400
10,400
18,389
18,389
(7,989)
2,122
(5,867)
23,557
17,690
Total funds
2022
£
81,521
103,538
185,059
205,461
205,461
(20,402)
-
(20,402)
80,594
60,192
Total funds
2021
£
95,324
92,865
188,189
153,878
153,878
34,311
-
34,311
46,283
80,594

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

23