REGISTERED CHARITY NUMBER: 1071979 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 Jul 2024 for THE GARAGE ART GROUP Cooper Parry Advisory Limited CUBO Birmingham 4th Floor Two Chamberlain Square 8irrningham West Midlands B3 3AX
THE GARAGE ART GROUP Contents of the Financial Statements for the ear ended 31 lul 2024 Page Report of the Trustees Independent Examiner'5 Report Statement of Financial Activities Balance Sheet Note5 to the Financial Statements 7 to 11 Detailed Statement of Financial Activities 12 to 13
THE GARAGE ART GROUP Re ort of the Tru5tee5 for the ear ended 31 Jul 2024 The trustees present their report with the financial statements of the charity for the year ended 31 july 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 IFRS 1021 (effective l January 20191. ObSectives and activities Objectives and aim5 The Garage Art Group has a primary objective for the relief of people with disabilities through the provision of art activities. This work is carried out in the interest of social welfare with the object of improving their quality of life. The Trustees have complied with their duty in section 4 of 2006 Charities Act to ensure the charity is for the public benefit. Significant actlvltles To provide art related activities in a safe environment for adults with learning and/or mental disabilities. We encourage 5elf-reliance and motivation which improves self-contidence. All classes are staffed by professional art tutors and volunteer5. Regular art classes take place throughout the year encoura8ing members to develop their artistic skills alongside Social and organisational skills. The charity organises exhibitions each year. These exhibitions serve to both promote the charitable objectives and further improve the confidence and skills of the members. The Garage Art Group encourage5 all students to become members of the charity thereby creating a sense of commitment both to the charity and their own wellbeing. The Garage Art Group benefits the public by raising awareness about mental health disability. thereby breaking down social barriers and stigma. Members are involved in activitie5 that promote wellbeing, give them confidence and a purpose. The charity is 31so a very important local social network for people who might otherwise become isolated from wider society. This is reinforced by the number of long-term members of the charity. We encourage member5 to become involved in all aspects of the charity including the organisation of exhibitions and other events. Page I
THE GARAGE ART GROUP Re for the ort of the Trustees ear ended 31 Jul 2024 Achlevement and performance Charitable activities Art classes are the main activity of the charity. The classes were rLJn and supported by 8 staff and 20 volunteers during the year. Garage Art Group had more than 80 member5 attending classes covering fine art, painting, drawing, Printmaking, sculpture, 5ewingltextile5 and craft. The Group have continued to work within the local Community this year, alongside the everyday art 5e55ions. Social and fundraising events took place, with a Christmas party, mea15, and skittle5 evenings. The group took part in a 5PDnsored walk organised by Councillor Marion Griffiths. in aid of our charity. We also continued selling greetings cards and produced a fundraising calendar, featuring members artwork. The Group welcomed visits from The High Sheriff of Worcestershire. Wychavon District Councillors and Evesham Town Councillors and we were chosen to be one of the Mayor of Eve5ham's charities. Garage Art Group had information stands at Eve5ham Volunteer Fair's 40th anniversary event, Wallace House Open Dav, Eve5ham Medieval Market, The Battle of Evesham and at the Evesham Baptist Church Community Centre's Mid-summer Community Oay. The Group spoke at the Mayor's End of Term Civic Service and presented at a Wychavon District Council's event organised by their Homes for Ukraine Liaison Office. A presentation was also made to Matcon Ltd. at their local business premises. The Group has an ongoing rotating exhibition of mernber's artwork at Waterside Day Hospital and Evesham Hospital's CMHT Enhanced Care Team. Artwork was created by our additional learning needs groups for SpeakEasy N.O.W. to choc>se from to be made into postcards 8dvert15ing their organi58tion. Ouring the year there was an exhibition of the group's artwork at Crafter'5 Companion's store in Eve5ham and a Christmas tree was exhibited at All Saints Church for Evèsham's Christmas tree display. The group also worked on a project painting a larEe mural for Evesham Town Council with directions towards Evesham Market which is displayed in the town. Garage Art Group were awarded a number of grants during the year. Structure. governance and management Governing document The charity 15 controlled by its governing document, a constitution adopted on I September 1998. Recruitment and appointment of new trustees Trustees are appointed by the Board of Trustees. Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable 855urance against fraud and error. Reference and administrative detai15 Registered Charity number 1071979 Prirtcipal address 4 Crown Court Yard Bridge Street EVESHAM WRII 4RY Trustees G White Mrsj Bunting Mrs A Tomkotowicz A Booth Mr5 S Earlev Page 2
THE GARAGE ARTGROUP Re for the ort of the Trustees earend l Jul 2024 Reference and administrative deta115 Independent Examiner James Howard FCCAACA Cooper Parry Advisory Llmlted CU80 Birmingham 4th Floor Two Chamberlain Square 3irmingharn West Midlands B3 3AX Approved by order of the board of trustees on ..21Al8¥.......... .........-........ and signed on its behalf bv= G White- Trustee Page 3
Inde endent Examiner's Re ort to the Trustees of The Gara e Art Grou Independent examiner's report to the trustees of The Garage Art Group I report to the charity tru5tee5 on my examination of the accounts of The Garage Art Group (the Trust) for the year ended 31 July 2024. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in a¢cord6nce with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the Trust's accounts carried OLJt under Section 145 of the Act and in carrying out my examination I have followed all applicable Oirections given by the Charity Commission under Section 1451Sllbl of the Act. Independent examiner's statement I have completed my examination. I confirm that no material rratters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or the accounts do not accord with those records,. or the accounts do not comply with the applicable requirements concerning the form and content of account5 set out in the Chèrities IAc¢ount5 and Reports) Regulations 2008 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. I have no concerns and have come across no other matter5 in connection with the examination to which attention should be drawn in this report in order to enable a proper understandin8 of the accounts to be reached. James Howard FCCA ACA Cooper Parry Advisory Limited CUBO 8irmingharn 4th Floor Two Chamberlain Square Birmingham West Midlands B3 3AX Date.. Page 4
THE GARAGE ART GROUP Statement of Financial Activities for the ear ended 31 lul 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted fund Note5 Income and endowments from Donations and legacies 22.795 22,795 21,183 Charitable actlvltles General 41,429 15,179 56.608 26,350 Other trading activities Investment incorne 2,063 490 2,063 490 942 Total 66.777 15.179 81,956 48,475 Expenditure on Raising funds 56.354 1,224 57,578 54,827 Chafltable activities General 11,738 11.738 8,400 Other S96 596 Total 68,688 1,224 69,912 63,227 NET INCOMEIIEXPENDITUREI 11.9111 13.955 12.044 114.7521 Reconciliation of funds Total funds brought forward 28.314 28.314 43,066 Total funds carried forward 26,403 13,955 40,358 28,314 The notes form part of these financial Statements Pa8e 5
RAGE ARTGROUP Balance Sheet l Jul 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted fund Notes Yixed 05sets Tangible assets 1.788 1,788 Current a55ets Cash at bank and in hand 26,916 13,955 40,871 30,855 Credltors Amounts falling due within one year 12.301} 12,3011 12,5411 Net current assets 24,615 13,955 38.570 28,314 Total assets less Current liabilitles 26,403 13,955 40,358 28,314 NET A55ETS 26,403 13.955 40,358 28,314 Funds Unrestricted funds Restricted funds 26,403 13,955 28,314 Totsl funds 40.358 28,314 The flnancial statements were approved by the Board of Trustees and authorised for issue on .2111kD&..................-............ and were signed on its behalf by.. G White - Trustee A Tomkotowicz- Trustee The notes form part of these flnantial statements Page 6
THE GARAGE ART GROUP Notes to the Financial Statements for the ear ended 31 Jul 2024 Accountin8 policie5 Basis of preparing the financial statements The financial 5tatement5 of the charity. which is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP IFRS 1021 '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 IFRS 1021 (effective l January 2D191', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial staterllent5 have been prepared under the historical cost convention. Income All income is recoÉnised in the Statement of Financial Activitie5 once the charity ha5 entitlernent to the funds, it is probable that the income will be received and the amount can be measured reliably. 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 cla55ified under headings that aggregate all cost related to the category. Where costs cannot be direttly attributed to particular heading5 they have been allocated to activities on a basis consistent with the use of Te50urce5. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over it5 estimated useful life. TaxatSon The charity is exempt from tax on its charitable activitie5. Fund accounting Unrestricted funds can be used In accordance with the charitable objectives at the discretion of the trustees. RÈstricted funds ¢3n only be used for particular restricted purposes within the object5 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. Other trading activities 2024 2023 Fundraising 2.063 942 Investment income 2024 2023 Deposit account interest 490 Page 7 continued...
THE GARAGE ART GROUP Notes to the Financial Statement5- continued for thè ear ended 31 lul 2024 Raising funds Raising donations and legacies 2024 2023 Support costs 3,503 3,105 Trustees, remuneration and benefits There were no trustees, remuneration or other benefit5 for the year ended 31 July 2024 nor for the year ended 31 July 2023. Trustees, expenses There were no tru5tee5' expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023. Comparatives for the statement of financial actlwtles Unrestricted funds Restricted fund Total funds Income and endowments from Donations and legacies 21,183 21,183 Charrtable activities General 26,350 26,350 Other trading activitie5 942 942 Total 48.475 48,475 Empendlture on Raising funds 54,827 54.827 Charitable activities General 8,400 8.400 Total 63.227 63,227 NET INCOME/IEXPENDITUREI 114,7521 114.7521 Reconciliation of funds Total funds brought forward 43.066 43,066 Total funds carried forward 28,314 28,314 Page 8 continued...
THE GARAGE ART GROUP Notes to the Financial Statements - continued for the ear ended 31 Jul 2024 Tangible fixed assets Flxtures and flttings Cost Additions 2,384 Depreciation Charge for year 596 Net book value At 31 july 2024 1,788 At 31 July 2023 Creditors.. amounts falling due within one year 2024 2023 Trade creditors Other creditors 1.701 600 1.941 600 2,301 2,541 Movement in funds Net movement in funds At 3117124 At 118123 Unrestricted funds General fund 28,314 11,9111 26,403 Restricted funds Restricted 13,955 13.955 TOTAL FUNDS 28.314 12.044 40.358 Net movement in funds, included in the above are as follows.. Incoming resource5 Resources expended Movement in funds Unrestricted funds General fund 66,777 168.6881 11,9111 Restricted funds Restricted 15,179 11,2241 13.955 TOTAL FUNDS 81,956 169,9121 12,044 Page 9 continued...
THE GARAGE ART GROUP Notes to the Financial Statements - continued for the ear ended 31 Jul 2024 Movement In funds- continued Comparatives for movement In fvnds Net rnovement in funds At 3117/23 At 118122 Unrestricted funds General fund 43,066 114,7521 28,314 TOTAL FUNDS 43,066 114,7521 28,314 Comparative net movement in fund5, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 48,475 163,2271 114,7521 TOTAL FUNDS 48,475 163,2271 114,7521 A current year 12 months and prior year 12 months combined position is as follows.. Net movernent in funds At 3117/24 At 118122 Unrestrl¢ted fLrnds General ftjnd 43.066 116,6631 26,403 Restrlcted funds Restricted 13,955 13,955 TOTAL FUNDS 43,066 12,7081 40,358 A current year 12 months and prior year 12 months combined net movement in funds. included in the above are as follow5.. Incoming resources Re50urce5 expended Movement in funds VnrestrScted funds General fund 115.252 1131,9151 116,6631 Restricted funds Restricted 15,179 11,2241 13,955 TOTAL FUNDS 130,431 1133,1391 12.7081 Page 10 continued...
THE GARAGE ART GROUP Notes to the Financial Statements - continued for the ear ended 31 Jul 2024 io. Related party disc105ures There were no related party transactions for the year ended 31 July 2024. Pagè 11
THE GARAGE ART GROUP Detailed Statement of Financial Activities for the ear ended 31 Jul 2024 2024 2023 Income and endowments Donations and legacles Donations 22,795 21,183 Other trading activities Fundraising 2.063 942 Investment income Deposit account interest 490 Charitable activities Grants 56,608 26,350 Total Incoming resources 81,956 48,475 Expenditure Other trading activities Artist Fees Materials Art tutor fees Admin fees Consultancy fee5 2,739 914 38,516 8,705 5,940 35.659 6.540 5,940 54,075 51,722 Charitable activitles Rent and rates Insurance Light and heat Telephone Postage and stationery Advertising Sundries 3,611 419 1.991 446 671 2.301 1.226 3,391 251 938 331 884 1,814 10.665 7.609 Other Fixtures and fitting5 596 Support costs Management Advertising 96 Flnance Bank charge5 228 225 Information technology Repairs and renewals 371 173 Human resources Software1icences 474 297 Thls page does not form part of the Statutory financial statements Page 12
THE GARAGE ART GROUP Detailed Statement of Financial Activities for the ear ended 31 lul 2024 2024 2023 Human resources Governance costs Accountancy and legal fees 3,503 3.105 Total resources expended 69.912 63,227 Net Incomellexpenditurel 12.044 114,7521 This page does not form part of the statutory financial statements Page 13