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2021-06-30-accounts

Charity number: 1086496

Company number: 04042960

(England and Wales)

ABUNDANCE ARTS

Report of the Trustees and Unaudited Financial Statements

For the year ended 30 June 2020

ABUNDANCE ARTS Contents Page For the year ended 30 June 2020

Report of the Trustees 1
Independent Examiner's Report to the Trustees 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5 to 9
Detailed Statement of Financial Activities 10

ABUNDANCE ARTS Report of the Trustees For the year ended 30 June 2020

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for Abundance Arts for the year ended 30 June 2020. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

PLEASE SEE TRUSTEE / DIRECTORS ANNUAL REPORT ON APPENDIX ONE

OBJECTIVES AND ACTIVITIES

Objectives and aims

The trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity ABUNDANCE ARTS Charity registration number 1086496 Company registration number 04042960 Principal address Canalside House 383 Ladbroke Grove, London W10 5AA

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Rachel George Charles Jaja Giles Rolph Independent examiner Emmanuel Mensah FMAAT Ground Floor West Office 10 Nicholas House, River Front Enfield EN1 3TF

Approved by the Board of Trustees and signed on its behalf by

............................................................................. Rachel George - Trustee

1 of 10

ABUNDANCE ARTS Independent Examiners Report to the Trustees For the year ended 30 June 2020

I report to the trustees on my examination of the accounts of the charitable company for the year ended 30 June 2020.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, 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 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 examiners 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 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.

Emmanuel Mensah FMAAT

Ground Floor West Office 10 Nicholas House, River Front Enfield EN1 3TF

24 June 2021

2 of 10

ABUNDANCE ARTS Statement of Financial Activities (including Income and Expenditure Account) For the year ended 30 June 2020

Income and endowments from:
Notes
Donations and legacies
2
Total
Expenditure on:
Charitable activities
3/4
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
33,835
33,835
(41,337)
(41,337)
(7,502)
19,742
12,240
Restricted
funds
£
-
-
-
-
-
3,071
3,071
2020
£
33,835
33,835
(41,337)
(41,337)
(7,502)
22,813
15,311
2019
£
55,936
55,936
(46,629)
(46,629)
9,307
13,506
22,813

3 of 10

04042960

Registered Number :

ABUNDANCE ARTS Statement of Financial Position As at 30 June 2020

Notes
Fixed assets
Tangible assets
9
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one year
10
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Restricted income funds
11
Unrestricted income funds
11
Total funds
2020
£
1,338
1,338
14,623
14,623
(650)
13,973
15,311
15,311
3,071
12,240
15,311
2019
£
2,675
2,675
20,852
20,852
(714)
20,138
22,813
22,813
3,071
19,742
22,813

For the year ended 30 June 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Rachel George Trustee

4 of 10

ABUNDANCE ARTS Notes to the Financial Statements For the year ended 30 June 2020

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

ABUNDANCE ARTS meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

2. Income from donations and legacies

2020 2019
£ £
Unrestricted funds
Grants received 33,835 55,936
33,835 55,936

3. Costs of charitable activities by fund type

Unrestricted funds
Performing Arts
Support costs
2020
£
40,687
650
41,337
2019
£
45,915
714
46,629

5 of 10

ABUNDANCE ARTS Notes to the Financial Statements Continued For the year ended 30 June 2020

4. Costs of charitable activities by activity type

Activities
undertaken
directly
Grant
funding of
activities
£
£
Grant funding of activities
Performing Arts
39,350
1,337
5. Analysis of support costs
Governance costs
6. Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation of owned fixed assets
Independent examiner's fees
7. Staff costs
Total staff costs for the year ended 30 June 2020 were:
Salaries and wages
2020
£
41,337
2020
£
650
2020
£
1,337
650
2020
£
11,300
11,300
2019
£
46,629
2019
£
714
2019
£
1,337
714
2019
£
34,728
34,728

8. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activities are for unrestricted funds.

6 of 10

ABUNDANCE ARTS Notes to the Financial Statements Continued For the year ended 30 June 2020

9. Tangible fixed assets

Plant and Computer
Cost or valuation machinery equipment Total
£ £ £
At 01 July 2019 5,887 800 6,687
At 30 June 2020 5,887 800 6,687
Depreciation
At 01 July 2019 3,532 480 4,012
Charge for year 1,177 160 1,337
At 30 June 2020 4,709 640 5,349
Net book values
At 30 June 2020 1,178 160 1,338
At 30 June 2019 2,355 320 2,675

10. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Accruals and deferred income
Movement in funds
Unrestricted Funds
General
General
Unrestricted Funds - Previous year
General
General
Balance at
01/07/2019
£
19,742
19,742
Balance at
01/07/2018
£
10,435
10,435
Incoming
resources
£
33,835
33,835
Incoming
resources
£
55,936
55,936
2020
£
650
650
Outgoing
resources
£
(41,337)
(41,337)
Outgoing
resources
£
(46,629)
(46,629)
2019
£
714
714
Balance at
30/06/2020
£
12,240
12,240
Balance at
30/06/2019
£
19,742
19,742

11. Movement in funds

7 of 10

ABUNDANCE ARTS Notes to the Financial Statements Continued For the year ended 30 June 2020

Purpose of unrestricted Funds

General

General funds are unrestricted funds which are available for use at the discretion of

of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted Funds

Restricted
Restricted Funds - Previous year
Restricted
Purpose of restricted funds
Restricted
Restricted funds are those funds which are to be used in accordance with specific
restrictions imposed by donors which have been raised by the charity for particular
purposes. The cost of raising and administering such funds are charged against the
specific fund.
Balance at
01/07/2019
£
3,071
3,071
Balance at
01/07/2018
£
3,071
3,071
Balance at
30/06/2020
£
3,071
3,071
Balance at
30/06/2019
£
3,071
3,071

12. Analysis of net assets between funds

Unrestricted funds
General
General
Tangible
Net current
Net Assets
fixed assets
assets /
£
(liabilities)
£
£
1,338
13,973
15,311
1,338
13,973
15,311

8 of 10

ABUNDANCE ARTS Notes to the Financial Statements Continued For the year ended 30 June 2020

Previous year
Unrestricted funds
General
General
Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
2,675
20,138
22,813
2,675
20,138
22,813

9 of 10

ABUNDANCE ARTS Detailed Statement of Financial Activities For the year ended 30 June 2020

INCOME AND ENDOWMENT
Donations and legacies
Grants receivable
Total incoming resources
EXPENDITURE
Charitable activities
Arts Materials
Staff, Performers & Volunteers - costs and fees
Premises Costs/Other Office Costs
Depreciation - owned assets
SUPPORT COSTS
Governance costs
Independent Examiners fees
Total resources expended
Net Expenditure
2020
£
33,835
33,835
33,835
(17,690)
(11,300)
(10,360)
(1,337)
(40,687)
(650)
(650)
(41,337)
(7,502)
2019
£
55,936
55,936
55,936
(3,650)
(34,728)
(6,200)
(1,337)
(45,915)
(714)
(714)
(46,629)
9,307

10 of 10 This page does not form part of the statutory financial statements