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2022-03-31-accounts

Company No. 04012978 (England & Wales) Charity No. 1082783

BRIXTON COMMUNITY BASED LTD

(a company limited by guarantee)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

ALISON WARD ACCOUNTANTS CHARTERED CERTIFIED ACCOUNTANTS

28 HILLS ROAD BUCKHURST HILL ESSEX IG9 5RS

BRIXTON COMMUNITY BASED LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

CONTENTS

Page 1 Trustees' Report
7 Independent Examiner's Report
8 Statement of Financial Activities
9 Balance Sheet
10 Notes to the Financial Statements

BRIXTON COMMUNITY BASED LTD TRUSTEES' REPORT - STATUTORY INFORMATION FOR THE YEAR ENDED 31 MARCH 2022

DIRECTORS AND TRUSTEES

David Baker Caroline Funnell (Chair) Louise Hay (Company Secretary) Rich Hodgson (Treasurer)

REGISTERED OFFICE

Impact Brixton 17a Electric Lane London SW9 8LA

COMPANY NUMBER

04012978

CHARITY NUMBER

1082783

BANKERS

HSBC 521 Brixton Road London SW9 8HE

INDEPENDENT EXAMINER

Alison Ward Accountants Chartered Certified Accountants 28 Hills Road Buckhurst Hill Essex IG9 5RS

page 1

BRIXTON COMMUNITY BASED LTD TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

The trustees (who are also the directors) present their report and the independently examined financial statements of the company for the year ended 31 March 2022. The statutory information is shown on page 1.

STATUS

The company, number 04012978, is limited by guarantee and has a Memorandum and Articles of Association as its governing document. It is a registered charity, number 1082783. The charitable company, Brixton Community Based Ltd, changed its name from Brixton St Vincent's Community Centre on 11 March 2022.

VISION

The Charity aims to enhance the quality of life of local people by providing arts, social and educational opportunities.

MISSION STATEMENT

Our vision is of delivering a vibrant, lively programme for the community.

Core activities

o Developing widely accessible community arts projects and events generated for and by local groups, schools, and individuals;

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BRIXTON COMMUNITY BASED LTD TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

PROJECTS

Brixton Youth Theatre (BYT)

Brixton Youth Theatre (BYT) is led by Co-Artistic Directors Max Gold and David Baker.

BYT have developed three strands of work: BYT 7-11, BYT 13+ and Holiday Activity and Food projects.

BYT'S AIMS:

BYT 13+ - Older Group

From April 2021 BYT 13+ returned to in-person workshops having been online for much of the preceding year. This was made possible by the easing of COVID-19 restrictions. We ran 13 drama and performing arts workshops per term over three terms, 39 workshops in total, which took place every Friday between 6pm - 8pm. The workshops consisted of drama activities including improvisation, film making, script writing, spoken word, scene work, monologue classes and masterclasses with visiting professionals. Our programme of live professional theatre also returned with trips to the Old Vic Theatre and English National Opera.

Throughout the year BYT members were given many opportunities for castings and auditions with professional theatre and film companies and we had workshops on creating self-tapes and audition techniques as well as choosing and performing monologues. We also had visits from Casting Directors and theatre workshop practitioners from places such as the Donmar Warehouse, who ran workshops with the purpose of casting BYT members in their professional theatre and film productions. We were also active in signposting BYT members to career and educational development opportunities with other organisations and HE and FE colleges such as Drama Schools and Universities.

Over the year, the young people made several short films which included a mockumentary about a failing school, as well as various other short films. At the start of the second term, we ran in-depth workshops exploring the play 'The Chrysalids,' which was chosen because of its relevance to some of the issues the young people had been dealing with during the pandemic.

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BRIXTON COMMUNITY BASED LTD TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

We also held a highly successful Christmas Showcase with members of the group performing for each other. In the spring, we worked towards a sharing of scenes and monologues, written by both contemporary writers and the young people themselves.

FUNDER Children in Need

BYT 7-11 - Younger Group

In May 2021 BYT launched a brand new strand of work for 7-11 years old supported by Sir Walter St John's Educational Charity.

The new programme is for local disadvantaged 7-11 years old children, with the aim of developing soft skills, such as confidence, communication, interpersonal and creative skills, through the engagement in drama and performing arts. Another aim is to use drama and performing arts as a fun and exciting tool to develop literacy skills, through writing scripts and working on different texts, some of which are on the school curriculum.

Over two 13-week and one 8-week terms, children took part in activities that included acting games and exercises, improvisation, devising, working on scripts, and performing. Some of the children were also give several casting opportunities, with some appearing on CBBCs.

The program is part of a long-term strategy to create a ladder of opportunity for participants, enabling them to progress from the younger group (7-11) to the older group (13-19), all the time engaging them in positive activities that are fun, and provide a distraction from some of the more negative behaviour that is widely seen in the area.

FUNDER

Sir Walter St John's Educational Charity

HAF (Holiday Activities and Food)

This is a programme of drama workshops which ran for four hours a day during the school holidays.

We have run these both for 7-11-year-olds and 13+ young people over every school holiday this year. The activities are varied and in addition to drama include Tai Chi, music, devising and nutrition. A key component of the project is a well-balanced hot lunch. After some less than successful provision by the supplier recommended by Lambeth we took this in house and have provided much improved meals prepared by volunteers with the necessary food and hygiene certification. There is an overlap between the attendees from BYT and the younger group, as so many of these young people met the FSM eligibility criteria. This is a government funded programme, but we are very grateful for the additional funding we have received through Lambeth Youth and Play, as the statutory funding does not cover the project costs in full. We are also grateful for the support of St Vincent's Centre, Brixton for subsidised space rental and for the Christmas party they held for participants in December 2021.

FUNDERS Government Funding Lambeth Youth and Play

page 4

BRIXTON COMMUNITY BASED LTD TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

PLANS FOR 2022/23

The charity has changed its name and is now known as Brixton Community Based Ltd and is in the process of making the necessary legal and financial changes to accompany this.

We are delighted with the increased output from the BYT as detailed in the project report. The grant for the BYT 7-11 younger group comes to an end in April 2022 and it's our priority to carry on after that date as it's been so popular and well-attended throughout this year as. We are actively looking for additional funding.

We are also keen to look at working with the refugee community within Lambeth and developing projects that will improve integration and social cohesion in our area.

In the aftermath of COVID-19 our aim is to respond to local needs to the best of our ability.

TRUSTEES

Board membership during the year was as follows:

David Baker Caroline Funnell (Chair) Louise Hay (Company Secretary) Rich Hodgson (Treasurer)

TRUSTEES' RESPONSIBILITIES

Company and charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company for that period. In preparing those financial statements, the trustees are required to:-

1) select suitable accounting policies and then apply them consistently;

2) make judgements and estimates that are reasonable and prudent;

3) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006 and the Charities Act 2011. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

page 5

BRIXTON COMMUNITY BASED LTD TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

SMALL COMPANY EXEMPTIONS

This report has been prepared and delivered in accordance with the provisions in Part 15 of Companies Act 2006 applicable to companies subject to the small companies' regime.

This report was approved by the board on March 2023 and signed on their behalf.20

Caroline Funnell (Chair)

page 6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIXTON COMMUNITY BASED LTD FOR THE YEAR ENDED 31 MARCH 2022

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

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

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.

Alison Ward FCCA

20 March 2023

Alison Ward Accountants 28 Hills Road Buckhurst Hill Essex IG9 5RS

page 7

BRIXTON COMMUNITY BASED LTD STATEMENT OF FINANCIAL ACTIVITIES (including the Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2022

**Unrestricted ** **Unrestricted ** Restricted Restricted Total Unrestricted Unrestricted Restricted Restricted Total
Note Funds Funds Funds Funds Funds Funds
2022 2022 2022 2021 2021 2021
£ £ £ £ £ £
Income
Donations and legacies 2 613 34,730 35,343 10,000 10,000 20,000
Activities for generating
funds 120 - 120 - - -
Investment income 36 - 36 39 - 39
Income from charitable
activities 3 2,492 - 2,492 259 - 259
Total Income 3,261 34,730 37,991 10,298 10,000 20,298
Expenditure on
Charitable activities 4 2,083 27,051 29,134 6,796 8,458 15,254
Total Expenditure 2,083 27,051 29,134 6,796 8,458 15,254
Net Income(Expenditure) 1,178 7,679 8,857 3,502 1,542 5,044
Transfer between funds 6 (765) 765 - - - -
Net Movement in Funds 413 8,444 8,857 3,502 1,542 5,044
Reconciliation of Funds
Total funds brought
forward at 1 April 2021 31,281 4,584 35,865 27,779 3,042 30,821
Total funds carried
forward at 31 March
2022 £ 31,694 £ 13,028 £ 44,722 £ 31,281 £ 4,584 £ 35,865

The company made no recognised gains and losses other than those reported in the income and expenditure account.

The notes on pages 10 to 16 form part of these financial statements

page 8

BRIXTON COMMUNITY BASED LTD

Company registered number: 04012978

BALANCE SHEET AT 31 MARCH 2022

Note
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
CREDITORS: Amounts falling due within one
year
9
NET CURRENT ASSETS
NET ASSETS
RESERVES
Unrestricted funds
10
Restricted funds
10
2022
2021
£
£
£
-
-
4,675
874
47,732
50,702
52,407
51,576
(7,685)
(15,711)
44,722
35,865
44,722
£
35,865
£
31,694
31,281
13,028
4,584
44,722
£
35,865
£

In approving these financial statements as directors of the company we hereby confirm that:

For the year ending 31 March 2022 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors on March 202320

Caroline Funnell (Chair)

The notes on pages 10 to 16 form part of these financial statements

page 9

BRIXTON COMMUNITY BASED LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES

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

1a. Basis of preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) as amended by Update Bulletin 1 issued in February 2016, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Brixton Community Based Ltd 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(s).

1b. Preparation of the accounts on a going concern basis

Brixton Community Based Ltd has reported a surplus of £8,857 for the year.

The trustees are of the view that the immediate future of the charitable company for the next 12 months is secure and that on this basis the charity is a going concern.

1c. 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.

page 10

BRIXTON COMMUNITY BASED LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES (CONTINUED)

1d. 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.

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.

1e. 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 on notification of the interest paid or payable by the bank.

1f. Funds

Unrestricted funds are available to spend on activities that further any of the purposes of the 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 or grants which the donor has specified are to be used solely for particular purposes/areas of the charity's work or for specific projects undertaken by the charity.

1g. Tangible fixed assets

Items costing in excess of £500 are capitalised. Tangible fixed assets are shown at historical cost.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life by the reducing balance method.

% Fixtures and equipment 33

page 11

BRIXTON COMMUNITY BASED LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES (CONTINUED)

1h. Debtors

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

1i. 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.

1j. 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 discounts due.

1k. 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.

1l. Taxation

The charitable company is exempt from taxation under sections 466 to 493 of the Corporation Tax Act 2010.

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BRIXTON COMMUNITY BASED LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds 2022 Funds Funds 2021
£ £ £ £ £ £
Donations 613 - 613 - - -
National Lottery Community
Fund - 10,000 10,000 - - -
Lambeth Local Economy
Hardship Fund - - - 10,000 - 10,000
LB Lambeth - 6,005 6,005 - - -
BBC Children in Need - 10,000 10,000 - 10,000 10,000
Sir Walter St. John's Educational
Charity - 7,725 7,725 - - -
Serpentine Galleries - 1,000 1,000 - - -
£ 613 £ 34,730 £ 35,343 £ 10,000 £ 10,000 £ 20,000

In 2022 and 2021 gifts in kind were received in the form of pro bono work from Elizabeth Goss of Olswang Solicitors in respect of the lease.

3. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted Unrestricted Restricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
Workshop income 830 - 830 -
Other income 1,662 - 1,662 259
£ 2,492 £ - £ 2,492 £ 259

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BRIXTON COMMUNITY BASED LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

4. CHARITABLE ACTIVITIES

CHARITABLE ACTIVITIES
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds 2022 Funds Funds 2021
£ £ £ £ £ £
Projects 69 27,051 27,120 - 8,458 8,458
Management fees - - - 2,337 - 2,337
Insurance - - - 485 - 485
Telephone 281 - 281 757 - 757
IT costs 372 - 372 198 - 198
Dilapidation costs - - - 1,247 - 1,247
Accountancy fees - - - 750 - 750
Cleaning and caretaking - - - 676 - 676
Office costs 98 - 98 314 - 314
Bank charges 63 - 63 32 - 32
Governance costs 1,200 - 1,200 - - -
£ 2,083 £ 27,051 £ 29,134 £ 6,796 £ 8,458 £ 15,254
5. GOVERNANCE COSTS
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
Independent examiner's fee 1,200 - 1,200 -
£ 1,200 £ - £ 1,200 £ -

6. TRANSFER BETWEEN FUNDS

In 2022 the transfer represents the contribution from unrestricted funds towards the costs of projects where these exceeded the restricted income received to run the project.

page 14

BRIXTON COMMUNITY BASED LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

7. TANGIBLE FIXED ASSETS

7. TANGIBLE FIXED ASSETS
Long Fixtures &
Leasehold Equipment Total
£ £ £
Cost
At 1 April 2021 82,026 7,176 89,202
Disposals (82,026) - (82,026)
At 31 March 2022 - 7,176 7,176
Depreciation
At 1 April 2021 82,026 7,176 89,202
Disposals (82,026) - (82,026)
At 31 March 2022 - 7,176 7,176
Net Book Amounts
At 31 March 2022 and 31 March 2021 £ - £ - £ -
8. DEBTORS 2022 2021
£ £
Other debtors 4,218 580
Prepayments 457 294
£ 4,675 £ 874
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£ £
Trade creditors 586 25
Accruals and deferred income 7,099 15,686
£ 7,685 £ 15,711

page 15

BRIXTON COMMUNITY BASED LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS

**Unrestricted ** **Unrestricted ** Restricted Restricted Total
Funds Funds 2022
£ £ £
Fund balances at 31 March 2022 are
represented by
Current assets 34,812 17,595 52,407
Current liabilities (3,118) (4,567) (7,685)
Total Net Assets £ 31,694 £ 13,028 £ 44,722
Fund balances at 31 March 2021 are
represented by
Current assets 46,992 4,584 51,576
Current liabilities (15,711) - (15,711)
Total Net Assets £ 31,281 £ 4,584 £ 35,865

11. RELATED PARTIES INCLUDING TRUSTEES' EXPENSES

Charity Commission has granted permission for a trustee to be paid for services (other than those associated with trusteeship). During the year the following payments were made:

£Nil to C Funnell for services provided to the charity (2021 - £150).

£Nil to R Hodgson for accountancy services (2021 - £750)

D Baker is an artistic director of BYT and he received £9,024 from Brixton Community Based Ltd with regards to work with this organisation during the year (2021 - £4,157).

£2,103 was owed to D Baker at 31 March 2022 (2021 - £Nil). There were no balances due to or from other trustees at 31 March 2022 (2021 - £Nil).

No other trustees received payment for services provided to the charity nor claimed for out of pockect expenses during the year (2021 - £Nil).

page 16