OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-08-31-accounts

Charity number: 01106043

Company number: 0484997 (England and Wales)

CIRK HES LTD

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31[st] August 2025

CIRK HES 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
Infographic of Charity Engagement 15
Report of Independent Examination of Accounts
16 - 17

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31[st] August 2025

Trustees Ms C Gwenapp
Mr P Congdon
Mr D Ellis
Mrs L Bridges
Mrs C Faust
Ms G O’Rourke
Ms J E Blackler
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

The trustees present their report and accounts for the year ended 31[st] August 2025

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.

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:

Ms C Gwenapp Resigned 04/10/2024 Mr P Congdon Mr D Ellis Mrs L Bridges Mrs C Faust Ms G O’Rourke Co-opted on 04/10/2024 Ms J E Blackler Co-opted on 04/10/2024

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. An Annual General Meeting is held each year, when acceptance of reports and accounts and trustee appointments are voted on.

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 has its registered office 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. All necessary Policy and Procedure reviews took place in a timely fashion, and our Health and Safety, Fire Safety and Safeguarding policies were added to and updated. Likewise, our Risk Assessments were expanded around use of Big Tops, both by ourselves and by other community groups when in our care.

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. Many also have specialist training depending on their expertise, our organisation keeps a spreadsheet to document our personnel’s current training status, and specialties, e.g., PREVENT, SEND, ACT, and higher levels of Safeguarding, Youth and Mental Health Training.

2

CIRK HES 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 premises, Cirk Hes now fulfils its objectives in two ways: - Exclusive use of a building allows Cirk Hes 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. There are no 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.

Circus skills, education and training, circus-based opportunities, work experience, volunteering, mentoring, creative and performative opportunities 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., 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.

3

CIRK HES LTD

2024–2025 Impact Snapshot

Participation and Reach

Age Range of Engagement

Age-Specific Session Engagement

4

CIRK HES LTD Access and Inclusion

Adult Engagement at Cirk Hes

Children, Young People and Progression

Alternative Education and SEND Support

Workforce, Volunteers and Sector Development

5

CIRK HES LTD

Overall Impact

2024–2025 demonstrates significant continued growth in the reach, demand and impact of Cirk Hes’ work. The data shows clear increases in both audience reach and direct participation, alongside substantial growth in weekly use of the Helston space, free access provision, SEND engagement and outreach across Cornwall. This reflects Cirk Hes’ role as a vital inclusive circus arts organisation, supporting community wellbeing, creative opportunity, specialist youth provision, disability inclusion, professional development and cultural participation across the region.

After the complications of moving to Helston during the previous reporting period, this year marked a time of significant consolidation and development for our organisation. The building, heating installation and rig has proved entirely fit for our purposes and the equipment list has grown to suit ever-expanding engagement and provision. We continue to appreciate and enjoy the support and cooperation of the Landlord and neighbours on the estate.

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.

We extend our heartfelt gratitude to our staff, volunteers, partners, and the community for their unwavering and warm support. Together, we continue to build a vibrant and inclusive circus arts community in Cornwall.

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. As ever, particularly special recognition is due of the vision, dedication and professionalism of the Charity Manager, Naomi, without whom none of this could be achieved. Thank you.

6

CIRK HES 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.

Increased by £21,600, reflecting a fantastic increase in returns from in-house sessions, internal fundraising events, community partnerships, and externally run sessions. This growth allows us to cover a larger portion of operational costs without relying so heavily on external funding.

This funding stream also showed an increase, up by £21,600 compared to last year, 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. Many of the restricted grants we received this year were awarded to help us with ongoing projects, aimed at increasing our reach and inclusivity, which help to support our core costs. Some grants were targeted towards specific projects, all of which came in on budget. Some of our restricted grants spanned several financial years and were either granted in the previous financial year and spent this year, or granted this year and finalised in the year 25-26. One grant has spanned three years, however this was a rolling grant towards staff training costs.

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

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 18/06/2026, and signed on their behalf by:

David Ellis

8

CIRK HES LTD Trustee/Secretary

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating income and expenditure account) FOR THE 11 MONTHS ENDED 31[st] August 2025

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
£
75,427
0
0
75,427
15,891
20,660
36,551
38,876
19,037
57,913		 Unrestricted
funds
£
19,278
54,438
130
73,846
28,192
51,063
79,255
-5,408
33,190
27,782		 Total
2025
£
94,704
54,438
130
149,273

44,082
71,723
115,805
33,467
52,228
85,695		 Total
2024
£
71,633
32,797
40
104,469
37,811
47,833
85,644
18,825
18,359
37,184

9

CIRK HES LTD

BALANCE SHEET FOR THE 11 MONTHS ENDED 31[st] August 2025

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		 £
37,995
49,218
6,015
3,758		 2025
£
-
48,521
86,517
822
85,695
45,602
40,093
85,695		 £
29,374
32,453
11,638
960		 2024
£
-
23,411
58,991
10,469		 45,258
21,647
52,784
558
52,227
28,597
23,531
52,227

The financial statements were approved by the trustees on 18/06/2026 and signed on their behalf by:

David Ellis

Trustee/Secretary

10

CIRK HES LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE 11 MONTHS ENDED 31[st] August 2025

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE 11 MONTHS ENDED 31[st] August 2025

2 DONATIONS & REVENUE

Restricted
funds
£
General donations
0
Grants
75,427
75,427
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
0
Cost of generating donations &
revenue
15,891
15,891
6
GOVERNANCE COSTS
Restricted
funds
£
Accountancy and bookkeeping
0
Legal & Professional Fees
0
General Administrative Costs
20,660
20,660		 Unrestricted
funds
£
2,365
16,913
19,278
Unrestricted
funds
£
6,371
65
48,003
54,438
Unrestricted
funds
£
130
130
Unrestricted
funds
£
0
28,192
28,192
Unrestricted
funds
£
600
81
50,382
51,063		 Total
2025
£
2,365
92,340
94,704
Total
2025
£
6,371
65
48,003
54,438
Total
2025
£
130
130
Total
2025
£
0
44,082
44,082
Total
2025
£
600
81
71,042
71,723		 Total
2024
£
1,019
76,442
77,460
Total
2024
£
6,581
35
31,772
38,387
Total
2024
£
283
283
Total
2024
£
0
38,413
38,412
Total
2024
£
529
4,799
57,446
62,774

12

CIRK HES 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		 2025
£
7,302
3,168
822
11,291
2025
£
3,758
6,015
9,772		 2024
£
17,855
3,792
558
22,205
2024
£
960
11,638
12,598

13

CIRK HES LTD

TANGIBLE FIXED 11 ASSETS

Cost
At 30thSept 2024
Additions
Disposals
As at 31stAug 2025
Depreciation
At 30th Sept 2024
Charge for the year
As at 31stAug 2025
Net book value
At 30th Sept 2024
As at 31stAug 2025		 Computer
Equipment
£
0
0
0
0
0
0
0
0
0		 Plant &
Machinery
£
0
0
0
0
0
0
0
0
0		 Session
Equipment
£
16,987
13,086
0
30,073
2,881
2,769
5,650
14,106
24,423		 Leasehold
Improvements
£
16,965
0
0
16,965
1,696
1,696
3,393
15,268
13,572		 Total
£
33,952
13,086
0
47,038
4,578
4,465
9,043
29,374
37,995

STATEMENT OF 12 FUNDS

General fund
Restricted funds
Total of funds		 Brought
Forward
£
33,190
19,037
52,228		 Incoming
resources
£
73,846
75,427
149,273		 Resources
Expended
£
70,212
45,594
115,805		 Carried
Forward
£
40,093
45,602
85,695

14

CIRK HES LTD Cirk Hes. A circu5 centre in Helsto Charfty 140. 110fj043 Clrk Hes earn Traln Perforni Ircus In Cornwall o Audience Reach Direct Engagements 18,000+ T12%

12.000 from 20241n Cornwèll 9,600+ t 37V¢ from 2024 58 Partner Organisations 150 People using the Cirk He5 tircu5 Space every week t 290/ts from 2024 721 HOURS of freè circus art for SEND partlclpants Dlrect Engagement Spllt Access & Incluslon 2,525 133Y. 9.600+ 521 121% 886 112% 79%17.W)+ in. •t (itk H4>. H•lst¢n 721 hrs A4￿<￿￿￿.. ?51 SEND Communltyra)I and confitletlce outrnach 4cros5 C•pnwall Age Range of En9agement Adult Engagement @ Cirk Hes 1.091 adu￿ classes 1 2,151 0 tTalnlng 7-12 18% Adults Famlll 2J% A CircuBforEv•wn•.. Sts pHrtrb•rory4*15atiDns. 79% inthoU￿. 21%vJtr•ach. lts.QOD+ r•aih•d. www.cirkhes.co.uk 15

CIRK HES LTD CHARITY COMMISSION Independent examinerfs report on the FOR ENGLAND AND WALES accounts Sectbon A Independent Examiner s Report Repon to the trusieesl merrtjers of Cirk Hes Ltd On accounts for the year ended 31 August 2025 111 mi)nthsl Charrty no lif any) 1106043 Sel out on paoes I rernrt to the trustees w my eX￿Inakn of ts accwnts a)ove tharity llhe Trusfi the perth entsd 31108r2026. Respon%biinies and basis of rep(¥t As the chJrtWs t￿￿tee$. YC￿ are rest￿sIble for the pre￿iTat￿n of tr acc(￿nts in acc(rOance wth the r￿Uirements of the Chant'es Act 2011 Ilhe Acri. I rerKJrt in reyd ol my examinat￿ of the Trusfs accounts carried wt urkyer sedK)n 145 d the 2011 Ad in carryiW Out my exam￿3￿. I have f01th￿￿ ai the wlicable DrectsC￿S given by t1￿ Chanty Commission un¢r Sec1K￿ 14515llbl of the ACL Independent examiner'sl have cornrAeted my exarrmnation. I ccrfini that Th) material matter5 have statementcome lo my attentKffi in C￿lectsc￿ wrth Ihe examnalion ¥thich gives me cause to Wieve that n, any malerkil respect.. the accixjnb.ng rec(xds were not kept In acc(￿dance vnth Secti￿ 130 of the Charrts Act". or the accLxJnts did ncl %cord ￿th Ihe accountiThJ records.. the accoJnts did ncl ccfflpty with the aFplTrCaI)￿ requirem￿lS C(m￿mIr￿j the forn aTrJ cont￿1 crf accounts sel out in the Charities lAcC￿nts and RerK)rtsl R￿Ul31K￿s 2tK)8 other than any tEquiremenl that the ac¢￿Jnts give a Inje and fwf view thich is not a matter ¢(￿$KIe[&J as part of an iThJependwt examinat￿. I have no e¢Meèms have come auLYts rK) other matters in cL￿ne¢t￿ wrth t￿ exan)nats"￿ to which attent£￿ sh0j￿j be dra4M) in this report" or(r lo enab￿ a prorEr uThler51andiThJ of the aCc￿nIS lo ￿ reached. Signed: R Gahbkn"5S Date: 30me126 Name: Ralph Gat)at Relev￿1 professional alificationlsl or body lif any): Address: Wcxdley Hwse, 41 T￿keThi11e Street Harde￿)1 IER Oci 2018 16

CIRK HES LTD TS26 80T secti(￿ B Disclosure Only comrAeTe If me examiner reels w tth]nligni material mauers OT ccwm (see CC32, lThJereTh1enl examinab"¢M crf tharty accoLnts'. directths guidance fu eXami￿r51. Give here trief details of y items that the examiner wishes to disclose. IER Oct 2018 17