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2022-09-30-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 2022

CIRQUE DU CIEL LTD

CONTENTS

PAGE
Reference and administrative details of the charity, its trustees and advisors 1
Trustees’ report 2 - 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 13
Report of Independent Examination of Accounts 14 - 15

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30TH SEPTEMBER 2022

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

The trustees present their report and accounts for the year ended 30th September 2022. 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.

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CIRQUE DU CIEL LTD

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 (Treasurer) Mr P Congdon Mr D Ellis (Secretary) Mr W Hughes (Resigned 18/08/2022) Ms C Gwennap Mrs S Miller

The trustees (minimum 5 in number) 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 for the delivery of services 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 LTD

Objectives and activities

The objects of the charity, as stated in the Memorandum of Association, are:

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:

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 homeeducated 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.

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CIRQUE DU CIEL LTD

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.

Achievements and performance

The 2021 - 2022 year started against the backdrop of the uncertain recovery from the Covid-19 pandemic. As most restrictions were only lifted by the end of July, many festivals and other events failed to materialise in 2021. So 2022 was a tentative recovery with much reduced budgets for big events. Our own programme developed in line with increasing demand and confidence.

In-House Service Provisions

Throughout the most heavily restricted periods, we had been able to make provisions for children of essential workers, special needs and local or stranded circus professionals for training to retain their skills in line with guidance from the Local Authority Environmental Health Department. As and when allowed, freelancers began accessing the space for their activities in accordance with guidelines current.

In-house provision was steadily augmented as demand increased, and included:

Coming out of lock down, we revised our provisions to better meet the needs of the local community. Which led to the creation of Circo Micro and Circo Neuro, and additional classes for adults and older youngsters in flow, parkour and trampolining. Hula hoop classes for adults continue seasonally through the year, and our out of school provision had to alter slightly due to local Steiner Schools and forest schools changing their timetables.

On site, we also facilitated more workshops for e.g. Scout groups and Brownies.

We became official providers of the Cornwall Council Holiday and Food Activities Programme, 'Time2Move', and by the end of September 2021 we had successfully run our first full summer holiday programme for them, providing 4 hours of healthy wholesome active fun, and a hot healthy meal with snacks for at least 25-35 youngsters aged 6-16yrs old daily, from which at least 20 daily were from low income families eligible for free school meals. Thus ensuring that these young people received at least one hot meal per day, and had access to fun, healthy social activities. These activities continued for the Christmas and Easter school holidays, achieving excellent participation.

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CIRQUE DU CIEL LTD

Allocation of restricted funding from CCF

We continued to facilitate the local community receiving support via a number of Cornwall Community Foundation Grants to alleviate Hardship, assist heating and eating and deal with crisis until the funding was fully allocated, concluding this programme.

Off site

Airfish Circus kindly conducted another two fundraising performances for us in October and February and yet another successful Student Gala took place in December.

Our sessions at the Acorn Theatre Penzance continued to grow in popularity and attendance, and continue to be facilitated by Ruth Hawkley.

We also conducted another performance/fundraiser at Penlee Park Open Air Theatre in June. Both Airfish Circus and our Next Gen Youth Circus received Glastonbury Arts Commissions to produce and perform shows in the Big Top at Glastonbury Festival of Performing Arts. The quality of their work was absolutely outstanding and we are justifiably proud of their achievements. The Big Top Stage as a national and regional platform for our work was an invaluable opportunity facilitated by Jade Dunbar, the Big Top Manager, and we are extremely grateful to her.

Off site, the number of workshops we provided to schools in the region saw an increase.

We also provided performances at the Great Estate Festival, and Workshops and shows at Porthleven Food and Music Festival.

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CIRQUE DU CIEL LTD

Overall our provisions, our staff and our volunteers have stood us in good stead within the community for another year, and they have assisted us to build greater bonds and hold a place of increasing value and respect with, for example, the local Quay Society and the local school. Our work in conjunction with Rosi Jolly of CN4C continues to deliver positive impacts, particularly with the out of school youngsters. It was through the manager and Rosi's combined liaison with the council HAF programme people that local home ed kids and other out of schoolers have been better able to access a program that was primarily targeted only at youngsters in school.

Regarding support for the local professional artists, we have assisted Incandescence Circus and Boom Circus in addition to Airfish and Next Gen Circus' training and R & D for performance works that they have taken out to paying audiences. We have also supported Yskynna Aerial Dance and several solo artists on the national and international circuits to maintain their skill sets and receive support during periods when not in receipt of any income.

We also provided free training and community support to one Ukranian Circus performer stranded here in the UK since the outbreak of the conflict.

Meanwhile, certification of the workshop leaders was kept under review and appropriate training facilitated. The core freelance project leaders all have Safeguarding and First Aid training in addition to updated DBS checks.

A Charity Governance course was completed by the Treasurer, Bookkeeper and Charity Manager.

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 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 almost entirely voluntary organisation, Cirque du Ciel is indeed indebted to all those individuals who freely give their time to make it all happen, with a particularly special recognition of the vision, dedication and professionalism of the Charity Manager, Naomi, without whom none of this could be achieved. Thank you.

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CIRQUE DU CIEL LTD

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 charity took on two employees this year, one of whom is part time and supports the administration of the charity, and another who works on an ad-lib basis helping with fundraising for the charity.

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.

Restricted grants supporting our core costs and corporate donations of unrestricted funding supported our costs.

Restricted funds managed:

Unrestricted funds:

Short term projects all covered their costs, or in cases when CdC provided funding from unrestricted reserves, 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 LTD

STATEMENT OF FINANCIAL ACTIVITIES (incorporating income and expenditure account) FOR THE YEAR ENDED 30th SEPT 2022

Notes
Incoming resources
Incoming resources from
generated funds
Donations & Grants
2
Incoming Resources
from Charitable
Activities
3
Investment Income
4
Total incoming
resources
Resources expended
Cost of generating
funds
5
Governance costs
6
Total resources
expended
Net
(outgoing)/incoming
resources for the
year/net
(expenditure)/income
for the year
Total funds brought
forward
Total funds carried
forward		 Restricted
funds
£
18,025
0
0
18,025
10,608
12,920
23,527
-5,502
11,227
5,725		 Unrestricted
funds
£
9,029
27,714
4
36,747
8,429
43,229
51,658
-14,910
27,574
12,664		 Total
2022
£
27,054
27714
4
54,772
19,036
56,148
75,185
-20,412
38,801
18,389		 Total
2021
£
65,963
23,654
1
89,617
33,241
31,619
64,860
24,757
14,044
38,801

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CIRQUE DU CIEL LTD

BALANCE SHEET FOR THE YEAR ENDED 30th SEPT 2022

Notes
Fixed assets
11
Current assets
Cash at bank & in hand
Prepayments
Debtors
Creditors: amounts falling
due within one year
9
Net current assets
Total assets less current
liabilities
Accruals and deferred income
9
Net assets
Funds
12
Restricted funds
Unrestricted funds
Total funds		 £
3,337
9,810
4,846
2,345		 2022
£
-
15,694
19,030
670
18,360
5,725
12,664
18,389		 £
4,008
30,042
4,797
907		 2021
£
-
34,993
17,001
1,307		 35,746
753
39,001
200
38,801
11,227
27,574
38,801

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CIRQUE DU CIEL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30th SEPT 2022

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 LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30th SEPT 2022

2 DONATIONS & REVENUE

Restricted
funds
Unrestricted
funds
Total
2022
£
£
£
General donations
0
9,029
9,029
Grants
18,025
0
18,025
18,025
9,029
27,054
3
INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Restricted
funds
Unrestricted
funds
Total
2022
£
£
£
Events & Fundraising
0
4,457
4,457
Membership Fees
0
141
141
Generated Revenue
0
23,116
23,116
0
27,714
27,714
4
INVESTMENT
INCOME
Restricted
funds
Unrestricted
funds
Total
2022
£
£
£
Interest Income
0
4
4
0
4
4
5
COSTS OF GENERATING VOLUNTARY INCOME
Restricted
funds
Unrestricted
funds
Total
2022
£
£
£
Direct donations & costs
8,738
0
8,738
Cost of generating
donations & revenue
1,870
8,429
10,299
10,608
8,429
19,036		 Total
2021
£
31,463
34,500
65,963
Total
2021
£
924
0
22,730
23,654
Total
2021
£
1
1
Total
2021
£
20,409
12,832
33,241

The financial statements were approved by the Trustees on 29th June 2023

and signed on their behalf by:

Dodie Bridges

Trustee/Treasurer

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CIRQUE DU CIEL LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30th SEPT 2022

6 GOVERNANCE COSTS

Accountancy and
bookkeeping
Legal & Professional Fees
General Administrative
Costs		 Restricted
funds
£
0
0
12,920
12,920		 Unrestricted
funds
£
769
13
42,446
43,229		 Total
2022
£
769
13
55,366
56,148		 Total
2021
£
310
13
31,296
31,619

NET 7 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.

STAFF 8 COSTS

The charity has two employees who are paid on a monthly basis alongside the Trustees, who did not receive any remuneration. No employee received remuneration amounting to more than £60,000 in the year.

9
CREDITORS
Trade creditors
PAYE/Pensions/Wages
Payable
Accruals and deferred
income
10
DEBTORS
Trade Debtors
Prepayments		 2022
£
1,026
281
670
1,977
2022
£
2,345
4,846
7,191		 2021
£
753
0
200
953
2021
£
907
4,797
5,704

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CIRQUE DU CIEL LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30th SEPT 2022

TANGIBLE FIXED 11 ASSETS

Computer
Equipment
£
Cost
At 30th Sept 2021
870
Additions
0
Disposals
0
As at 30th Sept
2022
870
Depreciation
At 30th Sept 2021
290
Charge for the
year
290
As at 30th Sept
2022
580
Net book value
At 30th Sept 2021
580
As at 30th Sept
2022
290
12
STATEMENT OF FUNDS
Brought
Forward
£
General fund
27,574
Restricted funds
11,227
Total of funds
38,801
Analysis of net assets between funds
Restricted
funds
£
Current assets
5,725
Current liabilities
0
7,702		 Plant &
Machinery
£
738
0
0
738
74
74
148
664
590
Incoming
resources
£
36,747
18,025
54,772
Unrestricted
funds
£
14,060
-1,977
12,082		 Session
Equipment
£
3,071
0
0
3,071
307
307
614
2,764
2,457
Resources
Expended
£
51,658
23,527
75,185
Total
2022
£
20,366
-1,977
18,388		 Total
£
4,679
0
0
4,679
671
671
1,342
4,008
3,337
Carried
Forward
£
12,664
5,725
18,389
Total
2021
£
39,754
-953
38,801

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CIRQUE DU CIEL LTD INDEPENDENT EXAMINATION FOR THE YEAR ENDED 30th SEPT 2022

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