2021-09-30-accounts

Charity number: 01106043

Company number: 0484997 (England and Wales)

CIRQUE DU CIEL Ltd.

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30[th] SEPTEMBER 2021

Cirque du Ciel

CONTENTS

	Page
Reference and administrative details of the charity, its trustees and advisers	1
Trustees' report	2 - 8
Statement of financial activities	9
Balance sheet	10
Notes to the financial statements	11 - 15
Report of Independent Examination of Accounts	16 - 17

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

Trustees	Mr P Congdon
	Mr D Ellis
	Mrs D Bridges
	Mr W Hughes
	C Gwenapp
	S Miller
Secretary	Mr D Ellis
Charity registered	01106043
number
Company number	04849987
Principal office	Unit No. 1, Greenbank Road,
	Devoran,
	Truro,
	Cornwall.
	TR3 6PQ
Accountants	Wordsley Associates Ltd.,
	Wordsley House,
	41 Tankerville Street,
	Hartlepool,
	TS26 8DT

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Cirque du Ciel

TRUSTEES’ REPORT FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

The trustees present their report and accounts for the year ended 30[th] September 2021. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Articles and Memorandum, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

Structure, governance and management

The charity is a company limited by guarantee and is governed by its memorandum and articles of association. The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Mrs A Bridges Mr P Congdon Mr D Ellis (Secretary) Mr W Hughes Ms C Gwennap Mrs S Miller

The trustees are responsible for the overall control and operation of the charity. Suitable individuals are either identified by the existing trustees on the basis of their skills and knowledge and are invited to become trustees, or may be nominated by the members. New trustees are inducted into the workings of the charity after due checks, according to the charity’s procedures.

The Charity Manager position, responsible for all the day-to-day running and contact, is also a voluntary position and is currently filled by Naomi Lewis.

Workshop Leadership . The management and administration of long-term funded projects is the responsibility of the appointed leaders of individual projects. The charity has no employees but has an established network of freelance workshop leaders, assistants and volunteers involved with the delivery of the various programmes. New volunteers, potential assistants and leaders are identified, checked, trained and introduced to the workings of the charity, in accordance with the charity’s procedures.

Apart from the obvious overheads such as rent, insurance, web-hosting, annual examination of accounts, etc., the organisation is run by volunteers and has very low running costs, is capable of surviving low levels of funding and activity, but readily capable of expansion to suit opportunities. It is therefore an extremely cost-effective deliverer of quality youth work and support to the circus / performance arts community. Cirque du Ciel’s registered office is at the Circus Works in Devoran, near Truro.

The charity has a membership scheme to enable supporters and volunteers to contribute through participation at general meetings as well as subscriptions and donations, and to be kept informed through a newsletter. Member’s liability is limited to £1.00.

Cirque du Ciel is an individual entity and there are no related parties.

The trustees have assessed the perceived major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure. The trustees will continue to identify and review potential risks on an ongoing basis.

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Cirque du Ciel

TRUSTEES’ REPORT (continued) FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

Objectives and activities

The objects of the charity, as stated in the Memorandum of Association, are: -The promotion of education and training in the creative and artistic application of circus skills and physical theatre in artistic performance.

-The promotion of training in circus skills and other recreational activities in the interests of social welfare for the benefit of the public with the object of improving the conditions of life.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake to ensure public benefit. Whilst each project targets individuals and groups of one sort or another often in isolated or deprived locations, working with sufficient sections of the public is ensured by excluding nobody for circumstances of poverty, gender, disability, race, etc. Opportunities for groups from differing backgrounds to meet and work together are also actively sought.

Since making the decision to take on the premises of the Circus Works at Devoran, CdC now fulfils its objectives in two ways:

• Exclusive use of the building allows CdC to make a purpose-designed space available to a range of circus and physical theatre-related freelancers, individuals and groups for training, development and tuition at affordable hourly rates. This new direction has also had the effect of removing the age limitations so that many more people can benefit from the health and mental well-being associated with these types of activities as well as providing proper grounding and infrastructure for career development.

• Using the medium of circus skills workshops to inspire, challenge, encourage and support children, young people and adults alike across Cornwall in their physical, personal and inter-personal development, we aim to nurture the self-esteem, confidence and courage of the disadvantaged and isolated to join in with and to ensure acceptance by their peers, and to become involved with community through peer-mentoring and performance opportunities.

Circus Skills and Circus-Play workshops, flexibly tailored to the needs of differing groups, are offered for: 1) Social Circus - for the disadvantaged, isolated, victims of abuse or in care. Also in this category are workshops designed to aid children's physical and developmental issues and also home-educated children.

2) Youth Circus - mainly after-school clubs, some of which are designed to facilitate transition between schools, and all are suitable, safe places to receive those from group 1).

3) Community Circus – providing healthy activities for community participation and safe environments for those from groups 1 and 2, especially families, to integrate.

Taking part in a variety of performance opportunities is encouraged for all groups, and the workshops of groups 2 & 3 are also used to provide specific training of children and young people for participation in public events, e.g. stilt-walking for carnivals, and shows for other community events and festivals.

It should readily be understood that the charity’s overall mission is to provide an infrastructure that is capable of reaching anyone, whatever their circumstances – while recognising the practical limitations imposed by our responsibility to provide a safe environment for all participants - and giving them the opportunity to develop personally to be able to take their place in and have some ownership of their community. If our ambition is not to let personal or social circumstances be a barrier to participation, then we are committed to stretch ourselves to achieve safe and successful participation as widely as possible.

The charity also runs an Accreditation Scheme to recognise the achievements of young people taking part, with certificates awarded in respect of skills levels learned and personal development.

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Cirque du Ciel

TRUSTEES’ REPORT (continued) FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

Achievements and performance

The 2020 - 2021 year started against the backdrop of the ever-changing reaction to the Covid-19 pandemic as the government tried to feel its way out of and back into national lockdowns. The law and guidelines were continuously amended, limiting forward planning and activity levels were uncertain. Naomi Lewis, Charity Manager, successfully followed the changes, ensuring compliance with the law and relevant public health guidelines in everything we did whilst being actively creative in adapting our offering to meet identified demand.

In-House Service Provisions

Throughout the most heavily restricted periods, we were still able to make provisions for children of essential workers, special needs and local or stranded circus professionals to train to retain their skills. As and when allowed, freelancers began accessing the space for their activities in accordance with guidelines current.

As restrictions eased, a new programme of provisions was put into play progressively in order to achieve safe participation:

•  Home Ed sessions Mondays for 4-8 year olds

•  Home Ed sessions Thursdays for 7-16 year olds

•  After School provisions Mondays and Thursdays by in-house freelancers

•  Adult morning and evening Circus fitness and movement by in-house freelancers

•  Open Training to our existing proficient students and local and touring circus professionals and semi-professionals / other physical performers

•  Workshops for vulnerable youth for Dracaena Centre and Devon and Cornwall Constabulary’s U+ Project.

•  1 – 1 or 2 – 1 sessions for young people with special needs were again provided.

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Cirque du Ciel

TRUSTEES’ REPORT (continued) FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

•  On site sessions in collaboration with CN4C’s Why Don’t You Youth Club Provision conducted by Rosi Jolly at The Circus Works Devoran.

•  We also now have our first regular volunteer youth coach Jaia Peppiatt who regularly assists on Mondays with both Home Ed and After School Sessions, in return she is part of our Saturday Youth programme and also attends open training sessions FOC.

Food Bank

Initially set up early in the pandemic, volunteers liaised with Sparkle Foundation & Bristol Fare Share to facilitate an inhouse foodbank, and food collection & delivery service to the local circus-related and wider community. CdC provided space (made available due to restricted activity) for storage of supplies free of charge.

Many members of the local community also deposited items for the foodbank, a number of them asking us to inform them of our referrals' needs, thereby enabling support of specific dietary and health requirements, additional child needs and personal care items, as well as general provisions.

Working together: Cornish Community Foundation, CN4C, CdC volunteers

Our volunteers continued working collaboratively to ensure access to food supplies for vulnerable, at risk, low or no income, homeless, asylum seeking individuals, and those in crisis, or with additional mental health issues/ support needs (e.g. domestic violence, substance abuse), while prioritising families, young people, the elderly and the shielding.

Allocation of restricted funding

Carrying on the work started last year, CdC has continued to facilitate the allocation of “Emergency Fund” grants to help support local people struggling through the ongoing COVID-19 pandemic.

Hardship grant – We received two more rounds of the hardship grant from CCF, £5000 in October 2020 and a further £6000 in February 2021. We were able to effectively distribute and account for these grants to such provisions as food parcels, clothing and personal care packages.

Crisis Fund – We received £500 from CCF which we were able to distribute to people to help them with emergency home repairs, heating of their homes, funding for carers, and food parcels.

Winter Fuel Fund – We received £3000 from CCF to distribute to people in the local area who were struggling with the extra costs that come with the winter. We were able to provide purchases of electricity, gas, solid fuel, hot food and drinks and clothing.

Headstart Kernow – This grant was allocated to us to be able to support people struggling with mental health issues. We were able to provide money to support local individuals who were making face masks for PPE purposes. These individuals were then able to sell the masks to make money to help support themselves.

Community Core Costs – We were awarded this grant by CCF to ensure that the charity was able to support itself through the COVID-19 pandemic, and so that we would be able to continue to provide services and sessions for individuals who were struggling with mental health, and who without the support of CdC would have had a much harder time over the last year.

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Cirque du Ciel

TRUSTEES’ REPORT (continued) FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

Off site

Collaborations with the United Downs Racetrack – CdC set up the Wacky Race at United Downs Race track where all members of the family could have fun together, build a race vehicle, see a show, race in the games, enter the fancy dress competition or do live graffiti art (or just chill with a pint and a picnic). There were also shows put on by Airfish Circus Community Arts Collective (CdC’s resident adult Circus), and CdC's Next Gen Youth Circus.

We also held our Funderdome event at the racetrack which consisted of performances by local performers, workshops where anyone attending could get involved and have a go and various other community based activities. The Funderdome and the Wacky Races were held as fundraising/advertising events.

We also further collaborated with the United Downs Raceway when we worked with CN4C’s Why Don’t You Youth Club and local artist Cosmik Images to get young people creating art and being inspired to take their art further. An additional day of banger racing was put on for kids who took part in the art project, which was provided for free by the racetrack.

CdC also put on performances and held circus workshops at Love Summer Festival, Porthleven Food & Music Fair and for Devoran Quay Day which anyone attending these events was able to take part in.

Online response

The online social media group called ‘Acting Outside The Box’, created early in the pandemic, continued to provide online support, signposting to services, help/advice with obtaining/claiming government aid, food, and financial aid when within the remit of CCF hardship grant allocation criteria. The service also provided the circus community with a point of contact and a sounding board during periods of isolation and great difficulty, financial and otherwise.

Fundraising Activities in the Corporate Sector

Having obtained essential worker status, our primary fundraiser worked hard throughout the pandemic with her colleagues in the corporate sector to make PPE available to those in essential businesses, and raise funds at the same time. Other Corporate fundraising activities during this time included creating survival packages for homeless individuals, and providing anxiety-reducing items to vulnerable young people during the initial lock down period.

Meanwhile, Certification of the workshop leaders was kept under review. No specific training was required within this year as all workshop leaders and others working with CdC were deemed to have the appropriate levels of training.

And finally...

We are extremely grateful for the flow of positive feedback, support and encouragement from parents and guardians, schools, event organisers, funders and the other ways in which we hear that our services are welcomed and well received. Whilst ‘fun’ is the hook to involvement and the outward hallmark of our youth work, it is a strong social work principle that underpins what we do and why and, ultimately, for the results of which we receive our most heart-felt endorsement. As an entirely voluntary organisation, Cirque du Ciel is indeed indebted to those individuals who freely give their time to make it all happen.

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Cirque du Ciel

TRUSTEES’ REPORT (continued) FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

Financial review

The financial position of the charity remains satisfactory; the charity is solvent and has traded within its means, posting a retained surplus of unrestricted funds at the year end.

The costs associated with the building lease and payments to freelancers are the two major costs for the charity. Income from intended activities was very significantly reduced during much of the current year, however successful funding campaigns provided sufficient to see us through until levels of activity could be increased.

Council rates grants of £17,431 and unrestricted corporate donations helped to fund our costs.

Restricted funds managed:

• CCF Hardship Grant x 2

• Winter fuel

• Crisis fund

• Core Costs

• Headstart Kernow

Unrestricted funds:

• Regular sessions were held at our premises including sessions for children who are home schooled or who cannot attend school and open training sessions for over 16s.

• Venue hire revenue is generated through regular hire of space to Sequoia Movement, as well as part-time regular hire of small areas of the space to other local groups and freelancers.

• It was also encouraging to note that unrestricted donations to support core costs, the workshops and development strategy were received from a number of sources, mainly banks. Our thanks to Leigh Yates for providing an effective fundraising service to this end.

• Donations were brought in from supporters of CdC and parents of children who attend sessions at the circus.

• We put on several fundraising events and performed at pre-arranged events which also brought in extra funding.

• Off-site workshops brought in a small income which will be built on and increased next year.

Short term projects all covered their costs, or in cases when CdC provided funding from unrestricted reserves, these projects were delivered to budget.

Reserves

It is the policy of the trustees that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. Compliance with this policy has been maintained throughout the year.

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Cirque du Ciel

TRUSTEES’ REPORT (continued) FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

TRUSTEES' RESPONSIBILITIES STATEMENT

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

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

• 2 observe the methods and principles in the Charities SORP;

• 3 make judgements and accounting estimates that are reasonable and prudent;

• 4 state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• 5 prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and disclose 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.

This report was approved by the Trustees on 29[th] July 2022, and signed on their behalf by:

David Ellis Trustee/Secretary

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Cirque du Ciel

STATEMENT OF FINANCIAL ACTIVITIES (incorporating income and expenditure account) FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

	Restricted funds	Unrestricted funds	Total 2021	Total 2020
Notes	£	£	£	£
Incoming resources
Incoming resources from generated funds
Donations 2	34,500	31,463	5,963	3,626
Investment income 3	-	1	1	2
Incoming resources from charitable activities 4	-	23,654	23,654	25,751
Total incoming resources	34,500	5,117	89,617	69,379
Resources expended
Cost of generating funds 5	18,761	1,647	20,409	5,100
Charitable activities 6	-	12,832	12,832	14,233
Governance costs 7	4,642	26,978	31,620	39,039
Total resources expended	23,403	41,457	64,861	58,372
Net (outgoing)/incoming resources for the year/net (expenditure)/income for the year	11,097	13,660	24,757	11,007
Total funds brought forward	130	3,914	4,044	3,037
Total funds carried forward	11,227	27,574	38,801	4,044

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Cirque du Ciel

BALANCE SHEET AS AT 30[TH] SEPTEMBER 2021

		2021	2020
	£	£ £	£
Notes
Fixed assets 10		4,008	1,300
Current assets
Debtors 11	907	70 1,850 13,433
Prepayments	4,797
Cash at bank and in hand	30,042
	35,746	15,283
Creditors: amounts falling due within one year 12	(753)	(1,102)
Net current assets		34,993	14,251
Total assets less current liabilities		39,001	15,551
Accruals and deferred income		(200)	(1,507)
Net assets		38,801	14,044
Funds 13
Restricted funds		11,227	130
Unrestricted funds		27,574	13,914
Total funds		38,801	14,044

The financial statements were approved by the Trustees on 29th June 2022 and signed on their behalf by:

Dodie Bridges Trustee/Treasurer

The notes on pages 11 to 15 form part of these financial statements.

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Cirque du Ciel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

1. ACCOUNTING POLICIES

1.1. BASIS OF PREPARATION OF FINANCIAL STATEMENT

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP), 'Accounting and Reporting by Charities' published in March 2005 and applicable accounting standards

1.2. FUND ACCOUNTING

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.3. INCOMING RESOURCES

All incoming resources are included in the Statement of financial activities when the charity has entitlement to the funds, certainty of receipt and the amount can be measured with sufficient reliability.

Donated services or facilities, which comprise donated services, are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

1.4. RESOURCES EXPENDED

Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

1.5. TANGIBLE FIXED ASSETS AND DEPRECIATION

All assets costing more than £100 are capitalised

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Long-term leasehold property - Over life of lease Session equipment - 10% per annum Plant & Machinery - 10% per annum Computer Equipment - 33% per annum

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Cirque du Ciel

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

2 DONATIONS
	Restricted funds		Unrestricted funds	Total 2021		Total 2020
	£		£	£		£
General donations			31,463	31,463		38,636
Restricted funds	34,500			34,500		4,990
	34,500		31,463	65,963		43,626
3 INVESTMENT INCOME
	Restricted funds		Unrestricted funds	Total 2021		Total 2020
	£		£	£		£
Bank interest receivable	-		1	1		2
	-		1	1		2
4 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
	Restricted funds		Unrestricted funds	Total 2021		Total 2020
	£		£	£		£
Other activities	-		23,654	23,654		25,751
	-		23,654	23,654		25,751
5 COSTS OF GENERATING VOLUNTARY INCOME
	Restricted funds		Unrestricted funds	Total 2021		Total 2020
	£		£	£		£
Cost of generating donations	18,761		1,647	20,409		5,100
	18,761		1,647	20,409		5,100

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Cirque du Ciel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

6 EXPENDITURE BY CHARITABLE ACTIVITY SUMMARY BY FUND TYPE

6 EXPENDITURE BY CHARITABLE ACTIVITY SUMMARY BY FUND TYPE
	Restricted funds		Unrestricted funds		Total 2021			Total 2020
	£		£		£			£
Workshop leaders	-		12,832		12,832			13,933
Venue Hire	-		-		-			300
	-		12,832		12,832			14,233
7 GOVERNANCE COSTS
	Restricted funds		Unrestricted funds		Total 2021			Total 2020
	£		£		£			£
Accountancy and bookkeeping	-		310		310			600
Legal & professional fees	-		13		13			957
Premises Costs	4,642		26,655		31,297			37,482
	4,642		26,978		31,620			39,039

8 NET INCOME

None of the trustees (or any persons connected with them) received expenses during the year and no remuneration was paid to trustees (or any persons connected with them) as workshop leaders.

During the year, no Trustees received any benefits in kind.

9 STAFF COSTS

The charity has no employees other than the Trustees, who did not receive any remuneration.

No employee received remuneration amounting to more than £60,000 in the year.

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Cirque du Ciel

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

10 TANGIBLE FIXED

ASSETS

10	TANGIBLE FIXED ASSETS
		Session Equipment		Plant & Machinery		Computer Equipment		Total
		£		£		£		£
11 12	Cost
	At 1st Oct 2020	562		738		-		1,300
	Additions	2,508		-		870		3,378
	Disposals	-		-		-		-
	As at Sept 30th 2021	3,070		738		870		4,678
	Depreciation
	At 1st Oct 2020	-		-		-		-
	Chargeforthe year	307		73		290		670
	As at Sept 30th 2021	307		73		290		670
	Net book value
	As at Sept 30th 2021	2,763		665		580		4,008
						-
	As at Sept 30th 2020	562		738		-		1,300
	DEBTORS
						2021		2020
						£		£
	Prepayments					4,797		1,850
	Trade debtors					907		70
						5,704		1,920
	CREDITORS
						2021		2020
						£		£
	Trade creditors					753		1,102
	Accruals and deferred income					200		1,507
						953		2,609

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Cirque du Ciel

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

13	STATEMENT	OF
	FUNDS

13 STATEMENT OF FUNDS	13 STATEMENT OF FUNDS	13 STATEMENT OF FUNDS	13 STATEMENT OF FUNDS	13 STATEMENT OF FUNDS	13 STATEMENT OF FUNDS	13 STATEMENT OF FUNDS	13 STATEMENT OF FUNDS	13 STATEMENT OF FUNDS	13 STATEMENT OF FUNDS	13 STATEMENT OF FUNDS	13 STATEMENT OF FUNDS	13 STATEMENT OF FUNDS	13 STATEMENT OF FUNDS
				Brought Forward			Incoming resources			Resources Expended			Carried Forward
				£			£			£			£
		General fund		13,914			55,117			41,457)			27,574
		Restricted funds		130			34,500			(23,403)			11,227
		Total of funds		14,044			89,617			(64,861)			38,801

Analysis of net assets between funds					Total 2021	Total 2021
	Restricted funds		Unrestricted funds				Total 2020
	£		£		£		£
Current assets	11,227		28,527		39,754		16,653
Current liabilities	-		(953)		(953)		(2,609)
	11,227		27,574		38,801		14,044

Purpose of restricted funds

Restricted funds are to be used for specified purposes as laid down by the donor.

The trustees believe that sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with the restrictions.

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Cirque du Ciel

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ members of On accounts for the year ended Set out on pages	Name Cirque du Ciel	Name Cirque du Ciel	Name Cirque du Ciel
	30th September 2021	Charity no (ifany)	1106043
	1 - 2 (remember to include thepage numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/09/2021.

Responsibilities and basis As the charity's trustees, you are responsible for the preparation of the accounts in of report accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have come to examiner's my attention in connection with the examination (other than that disclosed below ) which gives me cause to believe that in, any material respect: _statement*_

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts 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 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.

• Please delete the words in the brackets if they do not apply.

Signed: R Gabbatiss Date: 20/7/2022 Name: Ralph Gabbatiss

Oct

IER

2018

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Cirque du Ciel

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] SEPTEMBER 2021

Relevant professional qualification(s) or body (if any):

Address: Wordsley House, 41 Tankerville Street Hartlepool TS26 8DT

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of Mileage payments any items that the examiner wishes to I understand that these are now authorised by 2 trustees. Detailed records of mileage disclose . incurred, the purpose of the trip and mileage claimed for should be maintained.

Oct

IER

2018

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