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2023-03-31-accounts

Trustees' Report and Financial Statements

Tropical Isles For the year ended 31 March 2023

Prepared by Allen Robyn & Associates Limited

Contents

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Trustees' Report and Financial Statements Tropical Isles

Report of the Trustees and Financial Statements

Tropical Isles For the year ended 31 March 2023

Registered Charity Number: 1090798

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Legal and Administration

Tropical Isles

For the year ended 31 March 2023

Charity Registration Number 1090798
Trustees Miss Deirdre Scantlebury
Mr Jeffery St. Jean
Miss Peggy Patricia Mckenzie (Treasurer & Signatory)
Management Committee Miss Deirdre Scantlebury (Chair)
Ms Sydney Hawthorne (Youth representative
Marva Antoine (Managing Artistic Director)
Staff Marva Antoine (Managing Artistic Director)
Ms Stephanie Antoine (Artistic Director)
Mrs Denise Ojo (Assistant Data Analyst)
Ebony Antonie (Marketing & Promotion)
Registered Office The Rose Lipman Building
43 De Beauvoir Road London N1 SSQ
Independent Examiner Rolston Allen FCCA
Allen Robyn & Associates Limited
Chartered Certified Accountants
London N7 9DQ
Banker Barclays Bank PLC,
Kingsland Holloway & Kingsland Group 3 - 5 Kingsland High Street, London E8

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Trustees' Report and Financial Statements Tropical Isles

Trustees' Annual Report

Tropical Isles For the year ended 31 March 2023

The Trustees present their report with the charity's financial statement for the year ending 31st March 2023.

The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP). The reference and administration set out below form part of this report, and the financial statement complies with current requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - ‘Accounting and Reporting by Charities issued in March 2015.

OBJECTIVES AND ACTIVITIES:

  1. To advance the education of the public in particular but not exclusively children in the arts (meaning creative and performing arts) or any other arts provided in each case they are recognised cultural, aesthetic or educational value, culture and traditional values of the African Caribbean community

  2. To foster, promote and increase public interest in the arts, and in particular the active encouragement and development of children in to the cultural and social heritage of the African Caribbean community, and subjects of artistic merit so that the development of good relationships between persons of different racial groups might be promoted and the contribution which a multi-Racial community has to make to society might be enhanced, specially but not exclusively in the London Borough of Hackney and surrounding areas.

About us

Tropical Isles is a registered Charity which aims to develop its participation events programme by providing year-round carnival arts and educational art after-school activities, with a specific focus on developing enhancing skills and talents of disadvantaged children and young people who may be at risk. Tropical Isles is an ambitious and fast-growing organization determined to enhance the educational outlook of children and young people growing up in deprived areas of Hackney. This work supports young people‘s abilities to achieve in the formal school curriculum while giving them the chance to work on professionally produced creative products in an unconventional learning environment.

Aims and Objectives:

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Trustees' Annual Report

Ensuring our work delivers our aims

Tropical Isles is committed to delivering ground-breaking, multi-disciplinary art projects that offer new perspectives on our daily lives, provoking debate and encourage constructive change and social progress.

Our artistic activities described below focuses on bringing the arts to the community of our Borough. Our youth engagement programme focus on skills development, production, performance and leadership skills on aspects of carnival arts craft and dance. Whilst we will continue to work to engage as wide an audience as possible, our energy and resources will be directed over the next three years at the following:

STRATEGIC REPORT

Achievements and Performances:

April was a very exciting month with the announcement of the Queens Jubilee Announcement.

Arts Council England’s Let’s Create Jubilee Fund - The Queen’s platinum jubilee carnival project on Friday 3rd of June 2022.

The Queen's Platinum Jubilee Carnival is an exciting event that showcases music, dance, drama, and costume-making. The primary objective of the carnival is to create a friendly and welcoming environment that brings together people from diverse backgrounds to experience the vibrancy and sense of community that the event has to offer. The event comprises six masterclasses and twenty "taster" workshops, during which everyone, regardless of their involvement in the carnival, will have an opportunity to develop their skills. The project involves eight organisations, and the recruitment and engagement process runs for several weeks. Schools and local community groups were encouraged to participate leading up to the celebrations.

The carnival parade and picnic held on Friday, 3rd June 2022, was a great success, featuring fantastic costumes created by eight community organisations. Two individuals with English language skills helped to reach out and involve members of collaborative partners. The organisations contributed and committed to the idea, creating costumes and iconic props to showcase along the parade route on June 3rd. There were six workshop sessions, and 55 children and young people participated in the weekly workshops, which took place three days a week. Our project was made possible with the support of local community members who helped create the application and contacted other organisations interested in participating in The Queen's Platinum Jubilee Carnival project. Despite not being involved in the arts or carnival, many partners wanted to share the experience of participating in an inclusive program. We held regular evening Zoom meetings with the eight partner members to set roles, responsibilities, and tasks to ensure that 28 workshop sessions were completed on time and that the six industry professional artists were aware that most participants were new to carnival events.

On the day of the carnival, residents from the De Beauvoir Estate and across Hackney attended sessions where they made their costumes and looked forward to wearing them for the parade. The parade had 55 carnival costumes and represented 40 community members dressed in traditional and historical attire. The De Beauvoir Women's Institute provided decorations that transformed the picnic area.

The Queen's Platinum Jubilee Carnival Project will continue to function as a diverse community program, bringing communities together to share knowledge and experiences in the long run.

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As part of the project, 65 children, young people and families participated in a community activity for the first time.

We collected data, feedback forms, and observations by artists and conducted interviews to improve the quality of the local environment and public space. Based on our previous experience, we have gathered data to show what is possible when we enter a new space. All participants were required to sign up for each session. They had the flexibility to drop in and stay for up to four hours daily.

As a result of the project, 95 children and young people are now using local public spaces. The Rose Lipman building is situated in the middle of a road, with one side being an affluent area and the other side being a high-risk housing estate. Surprisingly, 60% of the residents were not aware that the building was open to the general public. Our studio has now become a public space for the residents to attend our free activities, which we promote through different community networks.

Eighty individuals utilised local public spaces for the first time. Additionally, 25 volunteers are maintaining these spaces.

The network members considered removing the hidden barriers between their divided community and the estates across the road as very important. They wanted to involve them more in their activities. This project offers regular opportunities to benefit children and young people from the Hackney Estate and the surrounding areas. Our data analysis showed that the project has been running for more than 13 days, including the extended weekend of the half-term bank holiday.

We learned that communication within our network group is key to identifying the support needed, sourcing additional support, and selecting the best organisations to plan and engage participants from diverse backgrounds. Each organisation's responsibility for shared expertise makes the project more manageable and inclusive, contributing to its development and programming. The project has fostered great friendships, and everyone has gained an understanding of each organisation's abilities.

"We had over 500 people waiting in the square to participate in the carnival parade. Many were dressed up in costumes and wearing carnival mas pieces representing the red, white and Blue Eagle and the Red Phoenix. We also had a music system mounted on a trolley bike, which added to the festive atmosphere. The parade followed the designated route around the De Beauvoir Estate." The Mayor of Hackney, Philip Glanville, opened the carnival, which came as a pleasant surprise. In total, more than a thousand people followed the parade for 40 minutes and enjoyed the costumes on the street. It was crucial for the network members to eliminate any hidden barriers and engage with the estates across the street to encourage their participation in the activities.

Her Majesty the Queen's platinum jubilee pageant on Sunday, the 5th of June 2022.

Decade 2000’s Cast Members

On June 5th, 2022, the Platinum Jubilee Pageant of Her Majesty the Queen was held, celebrating her incredible 70-year reign. The parade took place in Saint James Park, the Mall, and Buckingham Palace and lasted for 70 minutes. "The event was a magnificent pageant that took place throughout the streets of central London. It was expected to be watched live by thousands of people and millions more around the world on-screen. The event was created to celebrate and honour Her Majesty and the people of the UK and the Commonwealth."

The Tropical Isles was a segment of the show called "Decades," which celebrated the different eras of The Queen's reign, including fashion, music, culture, milestones, and characters. Our segment represented the 2000s decade and featured 22 performers dressed in colourful costumes for the Notting Hill Carnival. We were given an additional ten days to prepare for The Queen's Platinum Jubilee Pageant on June 5th.

Everyone who participated in the event found it overwhelming and inspiring to be part of the Decade section, which motivated artists to showcase their work to the public. We encouraged people in our community to join us in this extraordinary opportunity, which we considered a once-in-a-lifetime experience. We believed that featuring costumes representing the Notting Hill Carnival was essential for the pageant.

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Young Creative Leaders programme:

The Young Creative Leaders programme is a one-year Carnival Arts initiative designed for 80 young people aged between 13 and 18 years, with an extension of up to 25 years for young people with SEND who belong to low-income households in Hackney. 80% of the participants were People of Colour, 15% were disabled, and there was an equal gender representation among them.

The main objective of the program was to honour the rich cultural heritage of the Carnival Arts movement while also nurturing the leadership skills, well-being, and personal resilience of young people who have been adversely affected by the pandemic.

Our free program runs as an after-school project three evenings a week during term time and as an intensive full-day session three days a week during the summer holidays.

Through the project, we were able to engage a case worker who created learning and development plans for our team. These plans included specific milestones for enhancing confidence, improving teamwork skills, and building technical expertise. The caseworker provided needs-led support that covered a wide range of areas, such as healthy eating, depression, anxiety, domestic situations, substance misuse, and liaison with the youth justice system.

Twelve individuals aged between 18 and 25 received guidance on creating a CV, improving their interview skills, and advice on further education, employment, and training opportunities.

The Young Creative Leaders were exposed to a variety of art forms to develop their physical literacy through dance, visual literacy through fashion design (including costume, mask, and t-shirt design), aural skills through music-making, and film and photography.

The Black History Exhibition showcased individual achievements of the year through a gallery of photos and stage performances. 130 parents, families, and friends attended and were very impressed with what they saw and gave back amazing feedback.

Industry mentors from various fields, including architecture, baking, dance, ballet, and fashion, were present to provide guidance on career skills and competencies required for success in each industry. Six volunteer opportunities were available for peer mentors who received support and supervision while assisting younger peers to engage in sessions.

Through our creative practice, children and young people were encouraged to take creative risks, contribute to the decision-making process and reflect on their learning. This outcome was critical to addressing unheard voices, fostering greater independence, and building personal resilience.

We are pleased to report that our project has yielded positive outcomes for young people. From the beginning of the project until its presentation, active participation has increased the skillset of young people by 99%, including confidence, self-esteem, and resilience.

In addition to providing engaging cultural activities, we have also provided 1-2-1 casework, which has been invaluable to some of the more vulnerable young people we support. Based on feedback from participants, we are glad to see that the project has had a positive impact.

98% of participants have increased self-awareness of their skills deficits and the steps they need to take in order to be more active.

99% of young people have developed a clear plan to build upon a specific range of skills and attributes, which will further their chances of progression in their area of interest.

While it was challenging to provide the necessary resources to support everyone in our beneficiary group, it was also rewarding to see the increased needs being met.

Jack Petchey Awards:

The Jack Petchey Achievement Award Scheme is a notable program that honours remarkable young individuals between the ages of 11 and 25 all over London. The scheme involves nominating a young person by their peers from their school or youth organisation. A crucial aspect of the program is involving young people in choosing the award winners based on their dedication and efforts. Tropical Isles aim is to encourage young individuals to acknowledge and celebrate the achievements of their peers.

The following are three stories of young achievers who were nominated for the Jack Petchey Achievement Awards.

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Child T, age 12, received an award for making progress in his relationships with peers and family members. Despite the challenges posed by the COVID-19 pandemic, T showed respect to his peers, controlled his attitude, and focused on his passion for music. He worked with a mentor to create beats and shared his achievements with his family.

Child J, age 17, was nominated for his hard work in promoting healthy eating among low-income families. J volunteered during holiday activities and community exhibitions, cooking healthy meals that were enjoyed by everyone in the group. During the COVID-19 lockdown, J inspired younger children and young people to learn how to cook healthy meals on a budget through a series of workshops. They prepared lunches for 72 children and young people each day for 18 days during the holidays.

Child N, age 15, overcame the challenges of the pandemic to rediscover her passion for dancing. Initially hesitant to perform, N was encouraged by a friend to try again and regained her confidence within a couple of weeks. Her transformation was inspiring, and she received positive feedback for her efforts in getting back into dance and encouraging others to do the same.

Hackney Food Activities:

Hackney Holiday Food & Activities Programme

HAF is a national programme funded by the DfE aiming to give eligible children and young people free school meals, activities, and meals over a minimum of 4 hours.

Carnival Easter Camp:

Outcomes:

The families and children are highly impressed with the meals and our efforts to encourage healthier eating habits. We also reinforce life skills and rules to ensure the safety of children and prevent bullying, especially when new children join. Furthermore, the children expressed their desire for an extended Easter HAF break, which parents would welcome. Parents also requested a chance to try the meals their children eat.

The children expressed their desire for more days for the Easter Holiday Activity Fund (HAF) break, and the parents agreed.

The parents wanted to try the food that the children were eating.

A total of 31 children between the ages of 6 and 10 years attended the event every day for four days, and they all enjoyed making new friends.

The children were given snakes and a mixture of sliced fruits and vegetables to take home. This was a hit with the parents, as no child went home hungry. However, the parents needed clarification as to why their children wouldn't eat vegetables and salads at home.

To introduce the children aged 6-10 years to various career options, we brought in an industry mentor who gave a presentation on working in the Construction Industry at Quinn London. This sparked a conversation among the children about their future aspirations, leading to some interesting choices, such as a police officer, firefighter, dancer, make-up artist, and even a future book author and politician who was originally a librarian.

We received an overwhelming response from parents interested in signing up for the program; however, when we referred them to other activity providers, they faced difficulties in booking their children, or the providers did not respond to them. When we shared the list and link for the Young Hackney website, the families were happy with the process.

During our Carnival Summer Camp, we hosted a wide range of activities for children between the ages of 5 and 11 who registered with us. We organised outdoor physical activities such as football, relay races, basketball, and team-building games, which were popular among both boys and girls. We also took them to the local park.

To ensure that we provided the activities that children wanted to explore, we conducted a questionnaire where they expressed their interest in activities such as messy play, learning about dinosaurs and insects using magnifying glasses, exploring math, drawing, cooking, playing with water, dancing, engaging in role-play, exploring small world activities, science experiments, and building using Lego blocks. We also had Carnival arts and crafts activities in store for them.

Although we had a limited budget for some of the activities, we were able to request donations and purchase whatever we could to ensure that each child did not have to wait too long to participate in their desired activity. All the children appeared to be fully engaged and often requested activities to be repeated for the next day, claiming that "it's super fun." One child even said, "This

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Trustees' Annual Report

is the best Summer Camp ever." All children looked forward to being nominated for the star of the week and took on supportive roles such as tidying up and making positive friendships with other children who were playing alone.

We provided daily meals that met school food standards and complied with food preparation regulations. Parents gave us positive feedback on how the outdoor setup was arranged, with many asking for food recipes as they enjoyed the healthy snack bags each child received on their way home. We also had the opportunity for 13 children and young people from the Pembury Community Centre's summer activities to participate in the carnival arts and outdoor activities.

Parents were pleased that there were activities related to healthy eating and where to get advice. This year, we had a diverse group of children, which worked very well in creating inclusivity in our program. A total of 95 children registered over the 16 days, 67 of whom were receiving free school meals (FSMs), and 28 were non-FSMs.

We utilised the funding to provide resources for the summer holiday program, aimed at promoting a healthier, more active, character-building and engaging summer holiday for the children. Our program was supported by a professional SEND/youth sports trainer who is highly skilled and qualified in sports science. This ensured that the children received the following benefits:

- Improved healthy lifestyle

- Increased well-being

We had a successful summer camp program where children and young people were able to meet physical activity guidelines, engage in daily exercise, and have fun outdoors despite the pandemic restrictions that limited their outdoor playtime. However, we are seeking financial support to provide an even better experience for our attendees in the future. This will enable us to cover the cost of staffing and resources while also finding a larger building to accommodate a growing number of children.

As the number of children attending our camp increased, we had to employ more staff to ensure the appropriate staff-to-camper ratio. We also noticed that many children required one-on-one support, especially those with additional needs. The positive feedback we received from parents confirmed the importance of our summer camp in the community.

We found that play activities and a quiet zone supported by adults were crucial for our campers. However, due to the high number of children with additional needs, we needed more resources to support them. Many parents also needed to declare areas where their child required extra support, and we had to manage challenging behaviours.

We communicated regularly with all registered parents and asked critical questions to ensure that each child received quality care from us. We also took on children who were not on free school meals to support their families during this challenging year. In the future, we hope to provide free meals and excellent creative activities for all children.

Community activities and events:

Movement and Dance:

Weekly Soca Aerobics Dance Fitness is a fun way for community members to engage in energetic dance and fitness activities.

Weekly children's and young people's dance sessions are designed specifically for them.

Weekly Adults Dance (18+): Dance sessions tailored for 80 adults aged 18 and above.

Sound & Skills:

Weekly DJ & Skills: 30 participants. Regular sessions to develop DJ skills and musical talents.

Carnival Arts Community Masterclass: Offering a masterclass to the community, providing insights and hands-on experiences in carnival arts.

Costume design, eight sessions, 60 participants: A series of workshops is offered to provide participants with a comprehensive learning experience on creating carnival costumes.

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Workshops and Creative Sessions:

Customise carnival-related items, focusing on white AF1 trainers in three sessions, each with 30 participants.

The T-Shirt Printing Fun Mas Workshop consisted of three sessions with 20 participants. During these sessions, attendees could personalise their T-shirts by creating a 3D design using various art materials.

Community Small-themed Scale Sculpture Exhibition/Performance Piece: A community-themed sculpture exhibition or performance piece created by ten participants.

Collaborative Events and Programs:

Cultural Family Fun Day (June-August 2022): A family-oriented event during the summer, offering discounted tickets for 50 Hackney residents and various activities.

Black History Month Exhibition (October-November 2022): Free tickets for 156 Hackney residents to attend the exhibition and workshop sessions to celebrate Black History Month.

These projects generated interest from local audiences and young creatives, as well as industry professionals, indicating a demand for similar future events. The activities have positively impacted our community outreach and partnership management and development.

We aim to continue delivering free creative activities for local young people and world-class theatre to our local audiences. We partnered with local organisations Foreign Affairs, Mill Co. / Rose Lipman Building, and Centre 151, and international cultural organisations Flanders Literature and the Diplomatic Representation of Flanders, supported by the Hello Again, Hackney Fund, to bring world-class theatre and creative experiences to the heart of De Beauvoir. Foreign Affairs presented a mini-theatre festival where audiences experienced plays from Finland, Denmark, France, and Spain in new English translations in their evening of international theatre, an 'intro to theatre translation' workshop, workshops for local creatives, and a free theatre-making workshop program for local young people (18-30), all at our base - the Rose Lipman building.

In the autumn, Foreign Affairs proudly presented a two-week run of The Wetsuitman by Freek Mariën, translated by David McKay, reaching 500+ people (also at RLB), which received a five-star review and fantastic audience responses.

Tropical Isles and Foreign Affairs provided 935 discounted activities for Hackney residents, involving children and young people. These activities brought world-class art, theatre, and creative practices to the building, animating the space and creating a vibrant cultural atmosphere. The program included a variety of workshops and events designed to engage local children, young people, and residents throughout the year. The approach to regeneration was holistic, focusing on physical, economic, cultural, and social aspects, with the aim of creating better places for residents.

List of recent events that were attended or organised by the Tropical Isles artistic team.

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Financial review

The Charity’s financial statements for the year ended 31st March 2023 shows a net deficit of (£26,613) - 2022:£13,430.

Reserve policy

The trustees have established that unrestricted reserves should be between 3 and 6 months of expenditure. These reserves are required should there be a reduction in funding of financial resources. The current level of reserves has not met this target and strategies have been put in place to meet this target in the next three years.

Special Acknowledgement

The trustees express their gratitude towards the support received from funders, individuals, and other community organisations. Their unwavering support has enabled us to reach our current stage of development. We are particularly thankful to all the funders who have helped us in developing our young people and our organisation. The trustees also acknowledge the contributions of the management committee, staff, and volunteers who have shown exceptional work, devotion, and loyalty towards our cause.

We would like to extend a big thank you to all our staff, freelance artists, industry mentors, mentors, case officers, volunteers, participants, funders, and stakeholders for their continued support.

Looking forward to the future

Engaging more and new participants to achieve and have fun. Suitable quality activities are about giving all the young people the experience to be involved fully and to continue to provide purposeful, positive activities popular with young people and ensuring they enjoy their experience and have lots of fun. Making these opportunities available for the participants by providing free activities is very important.

We have a very good and excellent working relationship with the Art Council of England, our key major funder, our Local Authority, the London borough of Hackney, the Hackney Cultural Team and Young Hackney. Tropical Isles will be able to continue with the programme as Tropical Isles premises are now based at the Rose Lipman Building Hackney N1.

This was a very challenging year for us all and we are happy to announce that Tropical Isles joins the Arts Council National Portfolio Organisation 2023-26 Investment Programme, Raising the profile of emerging carnival artists.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Board meets yearly and the management committee monthly; there are a number of sub-committees covering finance, fundraising and specific projects. The charity has a close relationship with Hackney Community Voluntary Services, which provides assistance and advice to safeguarding and business matters.

Governing Documents

The organisation became a charitable company by its constitution on 6th December 2001, which was further amended on 7th February 2002

Charity

The organisation was registered with the Charity Commission on 26th February 2002. Registration number is 1090798.

Recruitment and Appointment of Management Committee

The organisation shall have a Management Committee comprising not less than three and not more than fifteen persons as follows:

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Organisation Structure

The trustees ensure that our organisation has a clear strategy, are responsible for the governance of the organisation in line with our stated vision, and keep a check on the organisation's finances and activities. With an active management committee, which meets once a month, as well as informal weekly meetings, the committee has a designated treasurer and active chair; the management committee’s role is to give guidance and direction and report back to the trustees.

The artistic Director works with a team of two seasonal staff and a part-time assistant artistic director to ensure that the charity develops and delivers quality services for its service users in our care.

Related Parties and co-operation with other organisations.

None of the trustees received any remuneration or other benefits for their work with the charity. Any connections between a trustee or senior manager of the charity must be disclosed at a full board meeting of trustees in the same way other contractual relationships with the contracted party. In the current year, no such related party transactions were reported.

Tropical Isles has members who are related.

The amount due to Marva Antoine at the end of the financial year was £17,336 (2022 £2,336)

Risk Management

The trustees have a risk management strategy, which comprises

Trustees' induction and training

Where there is a need for new Trustees, these will be identified and appointed by the current Trustees. At present, there are three Trustees and five Committee Members (MC). New Trustees are provided with an MC Induction Pack and are given appropriate training relating to their role and function.

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Report of the Trustees

Tropical Isles

For the year ended 31 March 2023

STATEMENT OF TRUSTEES' RESPONSIBILITES

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with Applicable Law and United Kingdom Accounting Standards (United Kingdom General Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

The Law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Report) Regulations 2008 and the provision of the Trust Deed required the Trustees to prepare financial Statements for each financial year which gives a true and fair view of the state of affairs of the charity and of the incoming resource and application of resources, including the income and expenditure, of the charity from that period. In preparing those financial statements, the Trustees are required to

The Trustees are responsible for keeping proper accounting records which disclosure with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

Accountants

The accountants, Allen Robyn & Associates Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by the trustees on 24th January 2024.

ON BEHALF OF THE TRUSTEES:

Deirdre Scantlebury

TRUSTEE

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Report of the Independent Examiner

Tropical Isles For the year ended 31 March 2023

I report on the Financial Statements of the Tropical Isles for the year ended 31st March 2023, which are on pages 16-17 and Notes to the Financial Statements on Pages 18-21.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011(The 2011 Act) and that an independent examination is required.

It is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. Consequently, no opinion is given as to whether the accounts present a 'true and fair' view, and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect:

Rolston Allen FCCA

Chartered Certified Accountant

Allen Robyn & Associates Limited

London N7 9DQ

Approved on 30th January 2024

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Statement of Financial Activities

Tropical Isles

For the year ended 31 March 2023

Statement of Financial Activities
Tropical Isles
For the year ended 31 March 2023		 Statement of Financial Activities
Tropical Isles
For the year ended 31 March 2023
NOTES
2023
2022
INCOMINGRESOURCES
Incomingresources fromgenerated funds
Income
2
89,933
202,938
Total Incoming resources from generated funds
89,933
202,938
Total INCOMING RESOURCES
89,933
202,938
ResourcesExpended
Charitable Activities
3
109,592
152,020
Support Costs
4
5,157
35,089
Governance Costs
5
1,800
2,400
Total Resources Expended
116,549
189,509
(Deficit)/Excess Resources
(26,616)
13,429
Bank Interest
Interest Income
3
1
Total Bank Interest
3
1
(Deficit)/Surplus income after Other Income
(26,613)
13,430
Net (Deficit)/Surplus for the Year
(26,613)
13,430

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Trustees' Report and Financial Statements Tropical Isles

Statement of Financial Position

Tropical Isles As at 31 March 2023

Tropical Isles
As at 31 March 2023
NOTES 31 MAR 2023 31 MAR 2022
FixedAssets
Tangible assets 6 1,630 2,941
Total Fixed Assets 1,630 2,941
Current assets
Debtors - 2,394
Cash at bank and in hand 2,170 16,501
Total Current assets 2,170 18,895
Creditors: amountsfalling duewithinone year
Creditors 7 22,658 14,081
Total Creditors: amounts falling due within one year 22,658 14,081
Net current assets (liabilities) (20,488) 4,814
Total assets less (current liabilities) (18,858) 7,755
Net Assets (18,858) 7,755
Funds
Restricted Fund 8 (23,447) 3,166
Unrestricted Fund 8 4,589 4,589
Total Funds (18,858) 7,755

The financial statements were approved by the Trustees on 24th January 2023 and signed on its behalf by:

....................................................... ............................................

Miss Deirdre Scantlebury - Trustee Mr Jeffery St. Jean - Trustee

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Notes to the Financial Statements

Tropical Isles

For the year ended 31 March 2023

1. Accounting Policies

Basis of preparing the financial statements

These financial statements have been prepared under the historical cost convention and in accordance with FRS 102 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard Section 1A applicable in the UK and Republic of Ireland and the Companies Act 2016.

Tropical Isles meets the definition of a public benefit entity under FRS 102.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income, and the amount can be quantified with reasonable accuracy.

Investment Income

Investment income consists of net interest received during the year and accounted for as unrestricted funds.

Resources expended

Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category; where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities

Costs of charitable activities are those costs relating to the activities carried out to meet the objectives of the nursery. These include both directly attributable costs and apportioned support costs.

Governance costs

Governance costs are the costs associated with the strategic direction of the organisation with meeting regulatory responsibilities, including apportioned support costs.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets

Depreciation is provided at the following annual rates to write off each asset over its estimated useful life.

Office Equipment 25%

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects 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.

24 Jan 2024 Page 18 of 23

Trustees' Report and Financial Statements Tropical Isles

Notes to the Financial Statements

2023
2022		 2023
2022
2.Income
Art Council
Cultural Recovery Fund 2
-
(75,000)
ACE Project Grant
(10,000)
-
Arts Council - Grants for the Arts
-
(24,162)
Total Art Council
(10,000)
(99,162)
Local Authority
LB Hackney - YOF
-
(300)
LB Hackney - Carnival
-
(17,000)
LBH Business Recovery Grant
-
(10,000)
LB Hackney - DYH
-
(22,664)
LB Hackney Main Grant
(14,660)
(31,622)
LB Hackney - HAF
(25,240)
(7,840)
Total Local Authority
(39,900)
(89,426)
Donations
Costumes & Accessories income
(145)
-
jack Petchey Foundation
(900)
(1,850)
Donations
(3,402)
(2,500)
Gifts and Donations
(3,750)
-
Awards For All Lottery Grant
(9,912)
-
Voice for Change
-
(10,000)
Costumes
(21,924)
-
Total Donations
(40,033)
(14,350)
Total Income
(89,933)
(202,938)
2023 2022
3. CharitableActivities
Vehicle / Coach Hire 6,745 288
Volunteers Expenses 1,863 1,984
Salaries / ENIC 53,853 93,202
Refreshments / Catering - 1,975
Room/Studio/Venue Hire 17,468 18,042
Equipments / Catering 4,277 7,733
Equipment / PA Hire 2,800 3,956
Accessories/Materials 13,573 13,837
Travel / Accommodations 30 447
Sessional/Freelance Fees 8,983 10,556
Total Charitable Activities 109,592 152,020

24 Jan 2024 Page 19 of 23

Trustees' Report and Financial Statements Tropical Isles

Notes to the Financial Statements

2023
2022		 2023
2022		 2023
2022
4. Supporting Costs
Operational Costs
529
11,910
Insurance
1,027
-
Marketing / PR
487
4,230
Membership and Subscriptions
-
25
Professional Fees
671
18,691
Repairs & Maintenance
2,395
-
Stationery and Printing costs
48
-
Other
-
234
Total Supporting Costs
5,157
35,089
2023
2022
5. Governance Cost
Examiner Fee
1,800
2,400
Total Governance Cost
1,800
2,400
2023
2022
6.TangibleAssets
Office equipment
Cost
Opening Balance
5,241
3,067
Office Equipment - addition
-
2,174
Total Cost
5,241
5,241
Depreciation
Opening Balance
(2,300)
(1,534)
Office Equip depreciation charge
(1,311)
(136)
Less Accumulated Depreciation on Office Equipment
-
(631)
Total Depreciation
(3,611)
(2,300)
Total Office equipment
1,630
2,941
Total Tangible Assets
1,630
2,941
2023
2022
7. Creditors: amountsfalling duewithinone year
Short Term Loan Account
(17,336)
(2,336)
Accruals
(1,200)
(1,200)
Rounding
-
-
PAYE Payable
247
(5,065)
Outstanding Wages
(4,369)
(5,479)
Total Creditors: amounts falling due within one year
(22,658)
(14,081)

24 Jan 2024 Page 20 of 23

Trustees' Report and Financial Statements Tropical Isles

Notes to the Financial Statements

2023
2022		 2023
2022		 2023
2022
8.Movementin Funds
Restricted Funds
Balance brought forward
Restricted Funds
7,868
7,868
Retained Earnings
(4,702)
(18,132)
Total Balance brought forward
3,166
(10,264)
(Deficit)/Surplus
Current Year Earnings
(26,613)
13,430
Total (Deficit)/Surplus
(26,613)
13,430
Total Restricted Funds
(23,447)
3,166
Unrestricted Funds
Balance brought forward
Unrestricted Funds
4,589
4,589
Total Balance brought forward
4,589
4,589
Total Unrestricted Funds
4,589
4,589
Total Movement in Funds
(18,858)
7,755

24 Jan 2024 Page 21 of 23

Trustees' Report and Financial Statements Tropical Isles

Detailed Incoming and Outgoings

Tropical Isles

For the year ended 31 March 2023

Detailed Incoming and Outgoings
Tropical Isles
For the year ended 31 March 2023		 Detailed Incoming and Outgoings
Tropical Isles
For the year ended 31 March 2023		 Detailed Incoming and Outgoings
Tropical Isles
For the year ended 31 March 2023
NOTES
2023
2022
Incoming
Arts Council
10,000
99,162
Local Council
39,900
89,426
Donations
40,033
14,350
Total Incoming
89,933
202,938
Gross Profit
89,933
202,938
Outgoings
Expenditures
Charitable activities
Sessional/Freelance Fees
8,983
10,556
Travel / Accommodations
30
447
Accessories/Materials
13,573
13,837
Equipment / PA Hire
2,800
3,956
Equipments / Catering
4,277
7,733
Refreshments / Catering
-
1,975
Room/Studio/Venue Hire
17,468
18,042
Salaries / ENIC
53,853
93,202
Vehicle / Coach Hire
6,745
288
Volunteers Expenses
1,863
1,984
Total Charitable activities
109,592
152,020
Support costs
Operational Costs
529
11,910
Insurance
1,027
-
Marketing / PR
487
4,230
Membership and Subscriptions
-
25
Professional Fees
671
18,691
Repairs & Maintenance
2,395
-
Stationery and Printing costs
48
-
Other
-
234
Total Support costs
5,157
35,089
Governance cost
Examiner Fee
1,800
2,400
Total Governance cost
1,800
2,400
Total Expenditure
116,549
189,509
(Deficit)/Surplus before interest
(26,616)
13,429
Bank Interest
Interest Income
3
1
Total Bank Interest
3
1

24 Jan 2024 Page 22 of 23

Trustees' Report and Financial Statements Tropical Isles

Detailed Incoming and Outgoings

NOTES 2023 2022
(Deficit)/Surplus after interest (26,613) 13,430
Net (Deficit)/Surplus for the year (26,613) 13,430

24 Jan 2024 Page 23 of 23

Trustees' Report and Financial Statements Tropical Isles