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2022-03-31-accounts

Charity registration number: 1116649

EQUAL PEOPLE PERFORMING ARTS TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

EQUAL PEOPLE PERFORMING ARTS

CONTENTS

Page
Trustees' report 1 - 8
Independent Examiner's report 9 - 10
Receipts and payments accounts 11
Statement of assets and liabilities at the end of the period 12

Trustees’ Annual Report for the period

From 1[st] April 2021 Period start date To

31[st] March 2022 Period end date

Charity name: Equal People Performing Arts

Charity registration number: 1116649

Objectives and Activities

SORP
reference
Summary of the
purposes of the charity
as set out in its
governingdocument		 Para 1.17 The objectives of the charity are to advance education in
the Performing Arts in particular of children, young people
and adults with special needs or who are disadvantaged by
providing workshops and activities in the Performing Arts in
Summary of the main
activities in relation to
those purposes for the
public benefit, in
particular, the activities,
projects or services
identified in the
accounts.		 Para 1.17
and 1.19		 order to assist with their integration into the community.
To preserve and protect the health of the public at large by
the provision of classes, workshops and courses.
In furtherance of the Objects but not otherwise, the Trust
has the following powers:
1. To seek and accept grants from any source whatsoever;
Statement confirming
whether the trustees
have had regard to the
guidance issued by the
Charity Commission on
public benefit		 Para 1.18 2. To raise funds and invite and receive contributions and
donations: PROVIDED that in raising funds the Trustees
shall not undertake any substantial permanent trading and
shall conform to any relevant statutory regulations;
3. To take all necessary action for publicising and
disseminating information concerning the Trust;
4. Subject to such consents as may be required from time
to time by law to buy, take on lease or in exchange, hire or
otherwise acquire any property necessary for the
achievement of the Object and to maintain and equip it for
use to lease exchange or otherwise dispose of the same;
5. Subject to any consent required by Law, to borrow
money and to charge the whole or any part of the property
of the Trust with repayment of the money borrowed;
6. To co-operate with other charities, voluntary bodies and
statutory authorities and other institutions or organisations
operating in furtherance of the Objects or for similar
purposes and to exchange information and advice with
them;
7. To establish and support any charitable trusts,
associations or institutions formed for the Objects;
8. To appoint and constitute such advisory committees as
the Trustees think fit PROVIDED that members of such
advisorycommittees,who are not alsoproperlyappointed

Trustees of the Trust, may not vote at meetings of the Trustees; 9. To employ such staff (who shall not be Trustees) as the Trustees consider to be necessary and to make all reasonable and necessary provisions for the payment of pensions and superannuation to staff and their dependants; 10. To delegate to any one or more of the Trustees the transaction of any business or the performance of any act required to be transacted or performed which is within the professional or business competence of such Trustee or Trustees PROVIDED that the Trustee shall exercise reasonable supervision over any Trustee or Trustees acting on their behalf under this provision and shall ensure that all their acts and proceedings are fully and promptly reported to them; 11. To accumulate monies belonging to the Trust fund for such period as may from time to time be authorised by law; 12. To collect and disseminate information in all matters affecting the Objects and exchange such information with other bodies or organisations having similar objects; 13. To establish and operate both current accounts and deposit accounts with Banks and Building Societies in the name of the Trust; 14. To receive, take and accept gifts of monies, investments or other such property whether subject to any special trusts or not; 15. To do all such other lawful things as are necessary for the achievement of the Objects Having regard to the Charity Commission’s public benefit guidance, the trustees are able to declare that: • We are aware of the guidance • We have taken it into account in decision making, where the guidance is relevant • We are not aware of any incidents where we have departed from the guidance

Additional information (optional)

You may choose to include further statements where relevant about:

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SORP reference
Policy on grant making Para 1.38 Equal People Performing Arts does not have a
formal policy on grant making.
Policy on social investment Para 1.38 Equal People Performing Arts does not have a
including program related formal policy on Social Investment.
investment
Contribution made by Para 1.38 Equal People Performing Arts does not have a
volunteers formal policy on the Contribution made by
Volunteers.
Other
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Achievements and Performance

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SORP
reference
Summary of the Para 1.20 During 2021/2022, our preferred provider, Mushroom Theatre
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SORP
reference		 SORP
reference		 SORP
reference
Summary of the Para 1.20 During 2021/2022, our preferred provider, Mushroom Theatre
main achievements
of the charity,
identifying the
difference the
charity’s work has
made to the
circumstances of its
beneficiaries and
any wider benefits
to society as a
whole.		 Company, achieved a number of deliverables to support the
charity objectives:
● Weekly term time dance and drama classes at Special
Educational Needs Schools
● Staff have been trained in: tube feeding, hoisting,
administration of rescue meds, behaviour management,
autism awareness and Makaton sign language to enable us
to take children with more complex needs
● Delivery of ‘Short Breaks for Disabled Children’ days in
school holidays funded by ECC.
● Delivery of Activate days for children with SEND who are
also on Benefit Based Free School during school holidays
● Performed 3 integrated showcases in our new performance
space
● Performances at various community events to promote
EPPA
● Continued to run the ever expanding adult SEND provision.
● Delivery of dance workshops at primary schools
● Continuing to provide work experience placements for local
schools and colleges
● Entered integrated performance pieces in competitive show
● 100% pass rate in exam sessions which included four
students with SEND
● Integrated Christmas play
We purchased a defibrillator, this is linked to the national
network and is available to all of the local community.
A range of equipment was purchased to develop a performance
space, this included stage lighting, sound equipment and
professional staging curtains. In the future, we would like to
invest in tiered seatinginternally.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements
against objectives
set		 Para 1.41
Performance of
fundraising activities
against objectives
set		 Para 1.41
Investment
performance against
objectives		 Para 1.41
Other

Financial Review

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Review of the Para 1.21 The objectives for fundraising for this financial year were to
charity’s financial continue to achieve the £12,000 annual target from the
position at the end fundraising committee activities to support the running costs of
of the period the building and to target donations.
We raised £10,308 through the fundraising committee and we
received £6,491 from grants and donations. Whilst these levels
are lower compared to previous years, the income received
through the use of premises was £28,584.50.
Statement Para 1.22 The goal of Equal People was to open performing arts facilities
explaining the policy that are accessible to all. In 2014/2015 a facility to
for holding reserves accommodate the needs of the charity was opened and the
stating why they are many years of donations and charitable activities was invested.
held The charity has been maintaining the wonderful facility to
Amount of reserves Para 1.22 ensure that opportunities are available to allow the charity to
held continue fulfilling the objectives in years to come.
Reasons for holding Para 1.22
zero reserves At the end of 2021/22 Equal People had funds of £213,644
carried forward towards future charity priorities, of which
£157,858 related to cash reserves.
It is the charity policy that reserves are secured within low risk
investments, in a way that gives the best return whilst being
flexible to achieve the goal. The policy on charity reserves will
be reviewed following the opening of the Equal People theatre.
Details of fund Para 1.24 There are no funds in any deficit within the charity.
materially in deficit
Explanation of any Para 1.23 There are no concerns regarding the charity continuing as a
uncertainties about going concern.
the charity
continuing as a
going concern
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Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal sources
of funds (including any
fundraising)		 Para 1.47 The primary source of income for Equal People
Performing Arts has been through charitable
activities. The activities set out in the ‘Summary
of the main activities in relation to these
objects’ section of this document explains how
this income has beengenerated.
Investment policy and
objectives including any social
investment policy adopted		 Para 1.46 Prior to 2014/15 the target of the charity was
to obtain a suitable premises for performing
arts students, accessible to all. This stage of the
journey was realised when a premises was
identified with the space and potential to
provide an environment accessible for all. The
charity leases this premises from Joben
Properties on a renewable lease. Investment
has been made into the building by the charity
to ensure that thepremises are fit forpurpose.

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The charity has set out in the longer term plans
the desire to purchase the building from the
landlord. In the medium term we are aiming to
furnish the theatre space and provide suitable
sound equipment for performances. In the
short term the charity our looking to refresh
our website and social media channels, with
the aim of building awareness in the wider
community.
Beyond these plans, Equal People Performing
Arts does not have a formal investment policy.
A description of the principal Para 1.46 Principle risks facing Equal People Performing
risks facing the charity Arts is the underutilisation of the facility,
resulting in running costs exceeding charitable
donations.
Other
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Structure, Governance and Management

Description of charity’s trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 Equal People Performing Arts holds a Trust
Deed, which came into force from 21stAugust
2006. This is due for renewal in June 2027 and
is expected to be extended further
How is the charity constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 The Charity’s governing documents have been
approved by the board of Trustees, who meet
regularly throughout the year, including an
Annual General meeting.
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of any
person or body entitled to
appoint one or more trustees		 Para 1.25 Equal People Performing Arts does not hold a
documented process for selecting new
Trustees. However, should positions need
filling an open and transparent process would
be followed for selection.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures Para 1.51 adopted for the induction and training of trustees The charity’s organisational Para 1.51 structure and any wider network with which the charity works Relationship with any related Para 1.51 parties Other

Reference and Administrative details

Charityname Equal People PerformingArts
Other name the charityuses
Registered charitynumber 1116649
Charity’s principal address 29 Brook Road
Rayleigh
Essex
SS6 7XJ

Names of the charity trustees who manage the charity

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Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee (if
whole year
any)
1 Paul Shuttleworth Chair Whole Year
2 Ian Smith Trustee Whole Year
3 Steve Westrop Trustee Whole year
4
5
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Corporate trustees – names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

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Type of adviser Name Address
Chartered Huggins, Bromage and Ferguson - 109 Orsett Road, Grays, Essex, RM17 5HA
Architects Chartered Architects
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Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Paul Shuttleworth (Jan 30, 2023 18:18 GMT) Paul Shuttleworth Full name(s) Position (eg Secretary, Chairman Chair, etc) Date Jan 30, 2023

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
Responsibilities and
basis of report
Independent
examiner's statement		 Charity Name
Equal People Performing Arts		 Charity Name
Equal People Performing Arts		 Charity Name
Equal People Performing Arts
31 March 2022 Charity no
(if any)		 1116649
I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended 31 March 2022.
As the charity's trustees, you are responsible for the preparation of the
accounts in 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.
I have completed my examination. I confirm that no material matters have
come to my attention in connection with the examination (other than that
disclosed below *) which gives me cause to believe that in, any material
respect:
•
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.

Signed:
Name:
Relevant professional
qualification(s) or body
(if any):		 Please delete the words in the brackets if they do not apply.
Date:*
30-01-23		 Please delete the words in the brackets if they do not apply.
Date:*
30-01-23
30-01-23
Martin Beales
Association of Accounting Technicians
Full Member. Membership No. 10122845

Oct 2018

IER

Address: 34 Clarence St Southend-on-Sea SS1 1BD

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 any items that the examiner wishes to disclose .

Oct 2018

IER

Charity No
(if any)
1116649
Period start date
1 April 21
To
Period end
date
31 March 22
Charity Name: Equal People Performing Arts
Annual accounts for the period		 Charity No
(if any)
1116649
Period start date
1 April 21
To
Period end
date
31 March 22
Charity Name: Equal People Performing Arts
Annual accounts for the period

Section A Statement of financial activities
Recommended categories by
activity
Guidance Notes
Incoming resources (Note 3)
Income and endowments from:
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
Resources expended (Note 6)
Expenditure on:
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
Extraordinary items
S16
S17
S18
Other gains/(losses)
S19
S20
Reconciliation of funds:
S21
S22
Net movement in funds
Total funds brought forward
Total funds carried forward
Total
Net income/(expenditure) before investment
gains/(losses)
Net income/(expenditure)
Transfers between funds
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the
charity’s own use
Total		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05
6,491
-
-
6,491
27,383
38,893
-
-
38,893
12,509
86
-
-
86
406
1
-
1
3
23,511
-
-
23,511
49,944
-
-
-
-
-
68,981
-
-
68,981
90,245
198
-
-
198
216
30,232
-
-
30,232
34,316
21,356
-
-
21,356
19,340
12,766
-
-
12,766
11,838
64,552
-
-
64,552
65,710
4,429
-
-
4,429
24,535
-
-
-
-
-
4,429
-
-
4,429
24,535
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,429
-
-
4,429
24,535
208,715
500
-
209,215
184,680
213,144
500
-
213,644

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CC17a (Excel)

Section B

Balance sheet

Fixed assets
Intangible assets (Note 15)
Tangible assets (Note 14)
Heritage assets (Note 16)
Investments (Note 17)
Total fixed assets
Current assets
Stocks (Note 18)
Debtors (Note 19)
Investments
 (Note 17.4)
Cash at bank and in hand (Note 24)
Total current assets
Creditors: amounts falling due within one
year (Note 20)
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after one
year (Note 20)
Provisions for liabilities
Total net assets or liabilities
Funds of the Charity
Endowment funds (Note 27)
Restricted income funds (Note 27)
Unrestricted funds
Revaluation reserve
Total funds

Signed by one or two trustees on behalf of all the trustees

----- Start of picture text -----
Restricted
Unrestricted income Endowment Total this Total last
funds funds funds year year
£ £ £ £ £
F01 F02 F03 F04 F05
B01 - - - - -
B02 153,996 - - 153,996 177,154
B03 - - - - -
B04 - - - - -
B05 153,996 - - 153,996 177,154
B06 - - - - -
B07 1,590 - - 1,590 1,325
B08 90,000 - - 90,000 5,204
B09 67,358 500 - 67,858 147,200
B10 158,948 500 - 159,448 153,729
B11 22,300 - - 22,300 22,417
B12 136,648 500 - 137,148 131,312
B13 290,644 500 - 291,144 308,465
B14 77,500 - - 77,500 -
B15 - - - - 99,250
B16 213,144 500 - 213,644 209,215
B17 - - -
B18 500 500 500
B19 213,144 213,144 208,715
B20 -
B21 213,144 500 - 213,644 209,215
Date of
Signature Print Name approval
dd/mm/yyyy
Paul Shuttleworth Jan 30, 2023
Paul Shuttleworth (Jan 30, 2023 18:18 GMT)
Guidance Notes
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CC17a (Excel)

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities

The charity constitutes a public benefit entity as defined by FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

Not applicable

Not applicable

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

Not applicable

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes  * -Tick as appropriate No

Please disclose:

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CC17a (Excel)

----- Start of picture text -----
Not applicable
(i) the nature of the change in accounting policy;
Not applicable
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information;
and
(iii) the amount of the adjustment for each line affected in Not applicable
the current period, each prior period presented and the
aggregate amount of the adjustment relating to periods
before those presented, 3.44 FRS 102 SORP.
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1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes
No
* -Tick as appropriate

Please disclose:

Please disclose:
Not applicable
(i) the nature of any changes;
Not applicable
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or Not applicable
more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes  * -Tick as appropriate No

Please disclose:

Not applicable

(i) the nature of the prior period error;

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CC17a (Excel)

----- Start of picture text -----
(ii) for each prior period presented in the accounts, the Not applicable
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the Not applicable
earliest prior period presented in the accounts.
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CC17a (Excel)

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of the
gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance sheet.
On its sale the value of stock is charged against 'Income from other trading activities' and
the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Tax reclaims on donations
and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Contractual income and
performance related
grants
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
Government grants
The charity has received government grants in the reporting period
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;		 Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a

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CC17a (Excel)

2.4 ASSETS
Basic financial
instruments
The charity accounts for basic financial instruments on initial recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
Tangible fixed assets for
use by charity
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Redundancy cost
The charity made no redundancy payments during the reporting period.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories
on a basis consistent with the use of resources, eg allocating property costs by floor
areas, or per capita, staff costs by the time spent and other costs by their usage.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income
in the SoFA.
Investment gains and
losses
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.		 £5,000 Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a



Yes
No
N/a

30/01/2023

CC17a (Excel)

----- Start of picture text -----
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have Yes No N/a
physical substance but are identifiable and are controlled by the charity through custody or
legal rights. The amortisation rates and methods used are disclosed in note 9.5   
Yes No N/a
They are valued at cost.   
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, Yes No N/a
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation   
rates and methods used as disclosed in note 9.6.1.4.
Yes No N/a
They are valued at cost.   
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No N/a
end. The same treatment is applied to unlisted investments unless fair value cannot be   
measured reliably in which case it is measured at cost less impairment.
Yes No N/a
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments   
Yes No N/a
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress realisable value.   
Yes No N/a
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.   
Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
  
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
  
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
equivalents with a maturity date less than one year. These include cash on deposit and cash
Current asset investments
equivalents with a maturity date of less than one year held for investment purposes rather than to   
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.   
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
----- End of picture text -----

30/01/2023

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 3 Analysis of income

----- Start of picture text -----
Unrestricted Restricted Endowment
funds income funds funds Total funds Prior year
Analysis £ £
Donations and Donations and gifts 6,491 - - 6,491 2,552
legacies: Gift Aid - - - - - 169
Legacies - - - - -
General grants provided by government/other charities
- - - - 25,000
Total 6,491 - - 6,491 27,383
Charitable Rental Income 17,254 - - 17,254 8,000
activities: Studio Hire 11,331 - - 11,331 4,509
Fundraising 10,308 - - 10,308 -
Other - - - - -
Total 38,893 - - 38,893 12,509
Other trading Recycling - - - - 11
activities: Sponsorships - - - - 285
Good luck boxes - - - - 10
Essex lottery 86 - - 86 100
Total 86 - - 86 406
Income from Interest income 1 - - 1 3
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 1 - - 1 3
Separate Ursula Stroher STI 21,011 - - 21,011 45,120
material item William Henry Trust 2,500 - - 2,500 -
of income: St James Place - - - - 2,000
Westcliff Rotary Club - - - - 2,824
Total 23,511 - - 23,511 49,944
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held for
charity's own use - - - - -
Gain on disposal of a programme related investment - - - - -
Royalties from the exploitation of intellectual property
rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 68,981 - - 68,981 90,245
----- End of picture text -----

Other information:

All income in the prior year was unrestricted except for: (please provide description and amounts)

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

30/01/2023

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1
Government grant 2
Government grant 3
Other
Government grant 1
Government grant 2
Government grant 3
Other
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants that
have been recognised in income.
Please give details of other forms of
government assistance from which
the charity has directly benefited.		 This year
£
-
-
-
-
Total
-
Last year
£
25,000
-
-
-
Total 25,000
This year
This year
Description
Rochford District Council
Last year
Last year
Description		 This year
£
-
-
-
-
-
Last year
£
25,000
-
-
-
25,000

30/01/2023

CC17a (Excel)

Section C Notes to the accounts (cont)

----- Start of picture text -----
Note 6 Analysis of expenditure
This year Last year
Unrestricted Restricted Endowment Unrestricted Restricted Endowment
Analysis funds income funds funds Total funds funds income funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations 198 - - 198 216 - - 216
Adhoc - - - - - - - -
Total expenditure on raising funds 198 - - 198 216 - - 216
Expenditure on charitable activities:
Provision of performing art lessons &
advertising 6,839 - - 6,839 24,832 - - 24,832
Direct Support costs 23,393 - - 23,393 9,484 - - 9,484
- - - - - - - -
- - - - - - - -
Total expenditure on charitable activities
30,232 - - 30,232 34,316 - - 34,316
Separate material item of expense
Premesis rental 21,356 - - 21,356 19,340 - - 19,340
- - - - - - - -
- - - - - - - -
Total 21,356 - - 21,356 19,340 - - 19,340
Other
Other resources expended 12,766 - - 12,766 11,838 - - 11,838
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure 12,766 - - 12,766 11,838 - - 11,838
TOTAL EXPENDITURE 64,552 - - 64,552 65,710 - - 65,710
Other information:
Analysis of expenditure on charitable activities
This year Last year
Activities Activities
Grant funding Grant funding
Activity or programme undertaken Support Costs Total this year undertaken Support Costs Total last year
of activities of activities
directly directly
£ £ £ £ £ £ £ £
Provision of performing - - 6,839 6,839 - - 24,832 24,832
Direct support costs - - 23,393 23,393 - - 9,484 9,484
Other - - - - - - - -
Total - - 30,232 30,232 - - 34,316 34,316
----- End of picture text -----

30/01/2023

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1
Extraordinary item 2
Extraordinary item 3
Extraordinary item 4
Total extrordinary items
Annual rental including legal fees
Description		 This year
Last year
£
£
21,356 19,340
- -
- -
- -
- -
21,356 19,340

30/01/2023

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

14.1 Cost or valuation
Freehold land &
buildings
Other land &
buildings
Plant, machinery
and motor
vehicles
£
£
£
At the beginning of the year
- 201,837 -
Additions
- - 10,358
Revaluations
- - -
Disposals
- - -
Transfers
- - -
At end of the year
- 201,837 10,358
Basis*
SL
SL
SL
 Rate
Remaining life of
the lease
5 years
At beginning of the year
- 24,683 -
Disposals
- - -
Depreciation
- 31,444 2,072
Impairment
- - -
Transfers
- - -
At end of the year
- 56,127 2,072
Net book value at the beginning of the year
- 177,154 -
Net book value at the end of the year
- 145,710 8,286
14.4 Impairment
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide:
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had the assets been carried under
the cost model.
14.6 Other disclosures
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed
(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.
14.3 Net book value
This year: Please provide a description of the events and circumstances that led to the
recognition or reversal of an impairment loss.
Last year: Please provide a description of the events and circumstances that led to the
recognition or reversal of an impairment loss.
14.2 Depreciation and impairments*		 Freehold land &
buildings
Other land &
buildings
£
£
- 201,837
- -
- -
- -
- -		 Plant, machinery
and motor
vehicles
£
-
10,358
-
-
-
Fixtures, fittings
and equipment
Total
£
£
- 201,837
- 10,358
- -
- -
- -
- 201,837 10,358 - 212,195
SL
5 years
-
-
2,072
-
-		 SL
SL
- 24,683
- -
- 33,516
- -
- -
- 56,127 2,072 - 58,199
- 177,154
- 145,710		 -
8,286		 - 177,154
- 153,996
This year
Last year
24/06/2020
Valued through
renewal of lease
with landlord
- -
This year
Last year
£
£
- -
- -

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CC17a (Excel)

(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

30/01/2023

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Carrying (fair) value at beginning of period
Add:additions to investments during period
Less:disposals at carrying value
Less: impairments
Add: Reversal of impairments
Add/(deduct):transfer in/(out) in the period
Add/(deduct):*net gain/(loss) on revaluation
Carrying (fair) value at end of year		 Cash & cash
equivalents
Listed
investments
Investment
properties
Social
investments
Other
Total
-
-
-
-
-
-
- - - - - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - - - - -
- - - - - -
- - - - - -

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year:
Analysis of investments
Cash or cash equivalents
Investment properties
Total
Grand total (Fair value at year end+Cost less impairment)
Social investments
Other investments
Listed investments		 - -
- -
- -
- -
- -
Fair value at year end
Cost less impairment
£
£
- -
-

Last year: Analysis of investments

Analysis of investments
Cash or cash equivalents
Investment properties
Grand total (Fair value at year end+Cost less impairment)
Other investments
Total
Listed investments
Social investments		 - -
- -
- -
- -
Fair value at year end
Cost less impairment
£
£
- -
- -
-

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications

This year Last year

30/01/2023

CC17a (Excel)

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements 17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

17.5 Guarantees
For all investments measured at fair value, the basis for
determining the value, including any assumptions
applied when using a valuation technique.
17.7 Additional information
Please provide information about the significance of
investments to the charity's financial position or
performance eg. terms and conditions of loans or the
use of hedging to manage financial risk.
Amounts receivable within 1 year
Amounts receivable after more than 1 year
Amounts payable within 1 year
Amounts payable after more than 1 year
Terms and conditions eg interest rate, security provided
Value of any concessionary loans which have been
committed but not taken up at the reporting date
Total
Amount of concessionary loans received(Multiple loans
received may be disclosed in aggregate provided that
such aggregation does not obsure significant
information).
Total
Please explain how the guarantee furthers the charity's aims
17.6 Concessionary loans
Amount of concessionary loans made (Multiple loans
made may be disclosed in aggregate provided that such
aggregation does not obsure significant information ).
Please provide details and amount of any guarantee made to or on
behalf of a third party
Name of the entity or entities benefitting from those guarantees
Other investments
Total
Investment properties
Social investments
Cash or cash equivalents
Listed investments
Analysis of current asset investments		 This year £
Last year £
- -
- -
- -
- -
- -
This year £
Last year £
- -
- -
- -
- -
This year
Last year
This year
Last year
Description
Description
- -
- -
This year
Last year
- -
- -
£
£
90,000 5,204
- -
This year
Last year		 This year £
Last year £
- -
- -
- -
- -
- -
This year £
Last year £
- -
- -
- -
- -
This year
Last year
This year
Last year
Description
Description
- -
- -
This year
Last year
- -
- -
£
£
90,000 5,204
- -
This year
Last year
- -
This year £
Last year £
- -
- -
- -
- -
Last year
Last year

30/01/2023

CC17a (Excel)

Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

30/01/2023

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors

Total

----- Start of picture text -----
This year Last year
£ £
446 -
1,144 986
- 339
1,590 1,325
----- End of picture text -----

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Prepayments and accrued income
Other debtors
Total
Trade debtors		 This year
Last year
£
£
- -
- -
- -
- -
- -

30/01/2023

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

----- Start of picture text -----
Amounts falling due within Amounts falling due after more
one year than one year
This year Last year This year Last year
£ £ £ £
- - - -
- - - -
- - - -
- - - -
550 1,667 - -
- - - -
21,750 20,750 77,500 99,250
Total 22,300 22,417 77,500 99,250
----- End of picture text -----

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performancerelated grants Accruals and deferred income Taxation and social security Other creditors

20.2 Deferred income Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred. Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period

Early rent payment for April
2022
This year		 This year
Last year
£
£
1,667
550 1,667
- 1,667
Storage hire paid to Nov 2021
Last year
550 1,667

30/01/2023

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period

----- Start of picture text -----
This year Last year
£ £
- -
- -
- -
- -
- -
This year Last year
The lease for 29 & 29a Brook Road has The lease for 29 & 29a Brook Road has
been recongnised as a finance lease as been recongnised as a finance lease as
part of the restatement of the Charity part of the restatement of the Charity
Accounts for FRS 102. Accounts for FRS 102.
There is no uncertainty about the There is no uncertainty about the
repayment - there is a lease in place with repayment - there is a lease in place with a
a monthly rental due. monthly rental due.
The lease is due to expire June 2026 The lease is due to expire June 2026
however there is an automatic right ot however there is an automatic right ot
renew, lending itself to being recognised renew, lending itself to being recognised
as a finance lease. as a finance lease.
----- End of picture text -----

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period

21.2 Please provide:

- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;

- an indication of the uncertainties about the amount or timing of those outflows; and

- the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

This year Last year

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

30/01/2023

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other
Total
Short term cash investments (less than 3 months maturity date)
Short term deposits
Cash at bank and on hand		 This year
Last year
£
£
- -
90,000
5,204
67,858
147,200
- -
157,858
152,404

30/01/2023

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's
exposure to credit risk (the risk of incurring a loss
due to a debtor not paying what is owed) , liquidity
risk (the risk of not being able to meet short term
financial demands) and market risk (the risk that the
value of an investment will fall due to changes in the
market) arising from financial instruments to which
the charity is exposed at the end of the reporting
period and explain how the charity manages those
risks.
25.2 Please give details of the amount of change in
the fair value of basic financial instruments
(debtors, creditors, investments (see section 11,
FRS 102 SORP)) measured at fair value through the
SoFA that is attributable to changes in credit risk.

This year
Last year
The charity has limited exposure to the risk of
debtors not paying as all charges are small in
nature and any long term commitments require
a license to use the premesis.
All other activities derive income through
voluntary donations and income generation
which is not on credit.
The charity has limited exposure to the risk of
debtors not paying as all charges are small in
nature and any long term commitments
require a license to use the premesis.
All other activities derive income through
voluntary donations and income generation
which is not on credit.

30/01/2023

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the
event
Provide an estimate of the financial effect of
the event or a statement that such an estimate
cannot be made		 During this period fundraising activities
have ceased, as has the use of the
facilities, resulting in significantly lower
income levels during this period. It is not
possible to estimate the financial impact
this will have during
2020/21. Charity reserves are sufficient
to manage the impact during 2020/21.
This year
Last year
Due to the COVID 19 pandemic it was
necessary to close Equal People
premesis from April 2020. Facilities are
expected to be in operation from July
2020, with working practices adapted to
ensure the safety at the facilities is
adhered to.

30/01/2023

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE R
or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
For use towards the development of the
General Fund - Equal People Unrestricted premesis and for grant making activities as 208,715 68,981 - 64,552 - - 213,144
per the objects of the charity.
Donations for Instruments Restricted 500 - - - - 500
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 209,215 68,981 - 64,552 - - 213,644
----- End of picture text -----

30/01/2023

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE R
or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
For use towards the development of the
General Fund - Equal People Unrestricted premesis and for grant making activities as
per the objects of the charity. 184,180 90,245 - 65,710 - - 208,715
Donations for Instruments Restricted 500 - - - - 500
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 184,680 90,245 - 65,710 - - 209,215
----- End of picture text -----

30/01/2023

CC17a (Excel)