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← Cirk Hes Ltd

2024-09-30-accounts

Charity number: 01106043

Company number: 0484997 (England and Wales)

CIRK HES LTD

(FORMERLY CIRQUE DU CIEL LTD )

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30[th] SEPTEMBER 2024

CIRK HES LTD. ( formerly CIRQUE DU CIEL Ltd.)

CIRK HES LTD (Formerly Cirque Du Ciel Ltd)

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 - 14
Report of Independent Examination of Accounts 15 - 16

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30[TH] SEPTEMBER 2024

Trustees C Gwenapp
Mr P Congdon
Mr D Ellis
Mrs L Bridges
Mrs C Faust
Secretary Mr D Ellis
Charity registered number 01106043
Company number 04849987
Principal office Unit F8, Helston Business Park,
Clodgey Lane,
Helston,
Cornwall
TR13 8FZ
Accountants Wordsley Associates Ltd.
Wordsley House,
41 Tankerville Street,
Hartlepool
TS26 8DT

1

CIRK HES LTD (Formerly Cirque Du Ciel Ltd)

The trustees present their report and accounts for the year ended 30[th] September 2024. 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 2019. The charity operated under its previous name of 'Cirque du Ciel' for the first part of period under review, changing name to 'Cirk Hes'.

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) (resigned 15/04/2024) Mr P Congdon Mr D Ellis (Secretary) Ms L Bridges Ms C Gwennap (Chair) Ms C Faust (co-opted 06/03/2024)

The Trustees (minimum 5 in number), who are volunteers, are responsible for the overall control of finance 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.

Employees. At the year end, the Charity employs one Charity Manager and one part-time staff administrator.

Bookkeeping duties are provided on a freelance basis by Georgy Hopwood, who became Treasurer as a volunteer in April 2024 upon retirement of the previous incumbent.

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

Project 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.

The charity has a membership scheme to enable supporters and volunteers to contribute (and have a say in the running of the charity) 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.

Cirk Hes Ltd is an individual entity and there are no related parties.

Core costs include rent, insurance, web-hosting, annual examination of accounts and salaries. The organisation is run by volunteers and therefore has relatively low running costs, and readily capable of expansion to suit opportunities. It is therefore a cost-effective deliverer of quality youth work and support to the circus / performance arts community. Cirk Hes (previously Cirque du Ciel) had its registered office at the Circus Works, Devoran for the first months and latterly on site at Cirk Hes in Helston during the reporting period.

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

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

2

CIRK HES LTD (Formerly Cirque Du Ciel Ltd)

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, Cirk Hes 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 home-educated children.

2) Youth Circus - mainly after-schools 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. stiltwalking 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 lease of the Circus Works in Devoran expired in February 2024 and a new project was commenced in Helston called 'Cirk Hes' in a new property leased for the purpose. This represents a significant step forward, both in terms of the suitability of the building and the location.

3

CIRK HES LTD (Formerly Cirque Du Ciel Ltd)

Achievements and performance

This year marked a period of significant challenge, change, growth and community engagement for our organisation. We relocated to Helston upon the expiry of our Devoran premises lease in mid-February 2024, after first securing a lease on a new premises there, and conditional planning permission for a 3-year period to ensure our organisation’s appropriate use of the building. We then proceeded to fit this premises (leased at ‘shell and core’ stage) with lighting, safety lighting, heating, and industry-standard specialist equipment (trussing, rigging etc). The Board and Members also agreed in the majority to changing the name of our organisation from ‘Cirque Du Ciel Ltd’ to ‘Cirk Hes Ltd’, passed a resolution, and received the approval and certification to do so from Companies House and the Charity Commission. Cirk Hes being Cornish for ‘Shoal Circus’, we also changed our digital identity and presence, branding, and website in sync with the changes.

I am moved to report that on moving day over 40 members of our community showed up with various vehicles—from a 12.5-ton flatbed truck to the smallest mini—to help us ‘move house’, managing the whole move from our old space to the new, in less than 4 hours! Thanks to continued support from funders such as Awards for All, Public Health via Cornwall Council, and Cornwall Community Foundation, and thanks to a small number of corporate and parish donations, corporate and community commissions, we have continued to move forward with both resilience and joy into a new home in an area better suited to serve our complete catchment area—being more central, in a larger town, and much easier to get to via road or public transport from all the surrounding areas we serve.

Our commitment to making circus arts accessible and inclusive throughout the last year, and being valued by our community for this, has been equally evident through increasing attendance numbers, positive feedback from provision users, and the widening progression and development of our various programs, events, and collaborations. Since opening post-refit (which took approximately 6 weeks to be fit for purpose) at the start of April 2024, our organisation has been able to:

Below is a breakdown of how we’ve been working post-refit, and significant milestones on our journey up until the end of September 2024.

4

CIRK HES LTD (Formerly Cirque Du Ciel Ltd)

Community Engagement and Outreach

Project & Artistic Development and Collaborations

Performances and Events

Facility Enhancements

5

CIRK HES LTD (Formerly Cirque Du Ciel Ltd)

Attached at the bottom of this report is a breakdown of our engagement with our users for the financial year. We’re incredibly proud of the success we’ve had and the increases in engagement, particularly in relation to lower income families and those users with higher accessibility requirements.

Looking Ahead

As we reflect on the achievements of this year, we remain dedicated to expanding our reach and impact. Plans for the upcoming year include:

We extend our heartfelt gratitude to our staff, volunteers, partners, and the community for their unwavering support. Together, we continue to build a vibrant and inclusive circus arts community in Cornwall. Having relocated, we have begun the process of establishing ourselves in this new location, providing freelance work opportunities, and—finally, since April 2024—we have been able to pay our manager, and also obtain paid admin, project development, and accounting support.

We already well on the way to fulfilling the criteria of our conditional temporary planning permission.

And finally...

We are extremely grateful for the flow of positive feedback, support and encouragement from parents and guardians, schools, event organisers, funders and all 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 a majority voluntary organisation, Cirk Hes is indeed indebted to all those individuals who freely give their time to make it all happen. A particularly special recognition is due of the vision, dedication and professionalism of the Charity Manager, Naomi, who steered us through the turbulence of the move and without whom none of this could be achieved. Thank you.

6

CIRK HES LTD (Formerly 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 costs associated with the building lease, salary and payments to freelancers are the major costs for the charity.

We are pleased to report a positive financial performance for the fiscal year 2024–2025. Both our in-house generated income and restricted funds income saw a significant increase compared to the previous year. This growth reflects the ongoing support from our community and stakeholders, as well as the effectiveness of our fundraising and incomegenerating initiatives.

Also increased by £6,000, thanks to successful grant applications and dedicated donor contributions for specific projects. These funds have enabled us to expand the reach and impact of our targeted programs. While some of the restricted grants we received this year were awarded to help us support our core costs, most of them were targeted towards specific projects, all of which came in on budget. Some of our restricted grants spanned two financial years and were either granted in the previous financial year and spent this year, or granted this year and finalised in the year 24-25.

Restricted funds managed:

Short term projects all covered their own costs, or in cases when Cirk Hes provided funding from unrestricted reserves, they 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 through the majority of the year, with the move being recognised as a special situation.

7

CIRK HES LTD (Formerly Cirque Du Ciel Ltd)

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:

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 18/07/2025, and signed on their behalf by:

David Ellis Trustee/Secretary

8

CIRK HES LTD (Formerly Cirque Du Ciel Ltd)

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating income and expenditure account) FOR THE YEAR ENDED 30th SEPT 2024

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
£
75,717
0
0
75,717
18,732
42,702
61,435
14,282
17,583
31,865		 Unrestricted
funds
£
1,744
38,387
283
40,415
19,681
20,072
39,753
662
19,601
20,263		 Total
2024
£
77,460
38,387
283
116,131
38,413
62,774
101,188
14,943
37,184
52,127		 Total
2023
£
71,633
32,797
40
104,469
37,811
47,833
85,644
18,825
18,359
37,184

9

CIRK HES LTD (Formerly Cirque Du Ciel Ltd)

BALANCE SHEET FOR THE YEAR ENDED 30th SEPT 2024

2024 2023
£ £ £ £
Notes
Fixed assets
 11 29,374 - 6,727 -
Current assets
Cash at bank & in hand 9,810 9,809
Prepayments 11,638 3,211
Debtors 950 4,972
22,398 17,992
Creditors: amounts falling
due within one year		 9 21,737 5,271
Net current assets 661 12,721

Total assets less current
liabilities
 30,035 19,447
Accruals and deferred income
 9 558 338
Net assets 29,478 19,109

Funds		 12
Restricted funds 28,597 17,583
Unrestricted funds 23,531 19,601

Total funds		 52,127 37,184

The financial statements were approved by the trustees on 18/07/2025 and signed on their behalf by:

David Ellis Trustee/Secretary

10

CIRK HES LTD (Formerly Cirque Du Ciel Ltd)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30th SEPT 2024

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 2019 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

11

CIRK HES LTD (Formerly Cirque Du Ciel Ltd)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30th SEPT 2024

2 DONATIONS & REVENUE

Restricted
funds
£
General donations
0
Grants
75,717
75,717
3
INCOMING RESOURCES FROM CHARITABLE
ACTIVITIES
Restricted
funds
£
Events & Fundraising
0
Membership Fees
0
Generated Revenue
0
0
4
INVESTMENT
INCOME
Restricted
funds
£
Interest Income
0
0
5
COSTS OF GENERATING VOLUNTARY INCOME
Restricted
funds
£
Direct donations &
costs
4,046
Cost of generating
donations & revenue
14,686
18,732
6
GOVERNANCE COSTS
Restricted
funds
£
Accountancy and bookkeeping
0
Legal & Professional Fees
0
General Administrative Costs
42,702
42,702		 Unrestricted
funds
£
1,019
725
1,744
Unrestricted
funds
£
6,581
35
31,772
38,387
Unrestricted
funds
£
283
283
Unrestricted
funds
£
0
19,681
19,681
Unrestricted
funds
£
529
4,799
14,744
20,072		 Total
2024
£
1,019
76,442
77,460
Total
2024
£
6,581
35
31,772
38,387
Total
2024
£
283
283
Total
2024
£
4,046
34,367
38,413
Total
2024
£
529
4,799
57,446
62,774		 Total
2023
£
3,688
67,945
71,633
Total
2023
£
4,884
60
27,853
32,797
Total
2023
£
40
40
Total
2023
£
7,234
30,577
37,810
Total
2023
£
200
613
47,020
47,833

12

CIRK HES LTD (Formerly Cirque Du Ciel Ltd)

7 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.

8 STAFF COSTS

The charity has two employees, 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		 2024
£
17,945
3,792
558
22,294
2024
£
950
11,638
12,588		 2023
£
5,013
258
338
5,609
2023
£
4,972
3,211
8,183

13

CIRK HES LTD (Formerly Cirque Du Ciel Ltd)

TANGIBLE FIXED 11 ASSETS

Computer
Equipment
£
Cost
At 30th Sept 2023
0
Additions
0
Disposals
0
As at 30th Sept 2024
0
Depreciation
At 30th Sept 2023
0
Charge for the year
0
As at 30th Sept 2024
0
Net book value
At 30th Sept 2023
0
As at 30th Sept 2024
0
12
STATEMENT OF FUNDS		 Plant &
Machinery
£
738
0
516
222
222
516
738
516
0		 Session
Equipment
£
7,305
9,682
0
16,987
1,094
1,787
2,881
6,211
14,106		 Leasehold
Improvements
£
0
16,965
0
16,965
0
1,696
1,696
0
15,268		 Total
£
8,043
26,647
516
34,173
1,316
4,000
5,316
6,727
29,374
General fund
Restricted funds
Total of funds		 Brought
Forward
£
19,601
17,583
37,184		 Incoming
resources
£
40,415
75,717
116,131		 Resources
Expended
£
39,753
61,435
101,188		 Carried
Forward
£
23,531
28,597
52,127

14

CIRK HES LTD (Formerly Cirque Du Ciel Ltd)

30/09/2024

15

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CIRK HES LTD (Formerly Cirque Du Ciel Lld) .Cirk.Hes 2024 Cirk Hes circus centre in Helstori'_. - Charity No. 1106043

Audience Reach Indirect Participants F2 Direct Engagements in practicing circus arts 16,000+ t35% from 2023 6,850 Total Monthly Av. t30% 49% 310 HOURS Of adults using Cirk He5 for ofessional trainirKJ. IO% with SEND 116 of free circus arts for disabled children People usin9 the Clrk Hes Circus Spac• •v•ry w••k Cirk Hes In-House CorKession Scheme A Circus for Everyonel Engaging the Community in Cornwall & beyond 59% @ The Cirk Hes Circus Centre 41% Through Outreach 27 Festivals & Events 33 Partner Organisations www.cirkhes.co.uk 17