# **Company registration numbor: 06397632 Charity registration numbor: 1121976** ## **Attitude is Everything** **(A company limited by guarantee) Annual Report and Financial Statements** **for the Year Ended 31 March 2021** Attitude is Everything (Co No - 06397532) Contents Chair's Report Trustees. ReFQrt Independent Examinerfs Report 18 statement of Financial Activities 19 Balance Sheet 20 statement of cash flows 21 Notes to the Financial Ststements 22- 28 Attltude18 Everythlng (Co No - 06397532) Tru8tee8' Re ort for the year ended 31st March 20211continuod) CHAIR'S REPORT FOR THE YEAR ENOED 31 hlARCH 2021 I'M delighted to be presenting my first annual report a5 Chair of Attitude is Everything, hevin9 been appointed in December 2020 alon9side my CQ•Chair Hannah McKeamen. I would like lo thank my predecessor in the role Katie Ann Smith for her impeccable service to the organisation alongside her co-chair Mamie Middlemiss who stepped down at the same time. The financial year ending 31 March 2021 has been one of challenges, not only for Attitude Is Everylhing but also the larger music and Iwe events industries within which we operate. in addilion to the world at large. given the devastating Global CovTrd-19 pandemic. Covid-19 has brought with il home working and the wholesale cancellation of live events as well as risk to life. The risks and restrictions brought by the pandemic have disproportionately affected Deaf. disabled and neurodivergent people. and the universal closure of the live events sector and multiple attempts at "r&opening- have brought with them challenges to ensure thal Deaf, di8ak)led and neuro(liver9ent people are not experien¢ing further prejudirk and 18¢k of a¢¢ess. and that ovrpast sv¢¢esses in improvin9 access are not reversed. Consequently. wo have been o¢tive in making svre our beneficiaries afe being hear(1 by advisin9 the Department for Digital Cullufe, Me¢ia and Sport, as well as working closely with the live events sector as reopening progresses. The organisation itself has faced further challenges induding the prolonged absenc• through ill-health of its CEO Suzanne Bull, MBE, who thankfully Continues to recover. This prampted the Trustees to put in place an Interim Trustee Support who then recommended the appointment of an Interim Director of Strategy, music industy professional Vick Bain. who worked with the Trustees to cary out a re-organisation designed to strengthen the financial expertise within the team. creatin9 a new role ft)r Suzanne as Founder. This in turn meant that we needed a strong and experienced Managing Director. and we were delighted to recruit Celia Makin-8ell into this newly created role. althou9h she joined us after the end of the financial year. This year we said goodbye to Ailsa Mcw'lliam. Steve ￿lIc0X and Charlotte Law and we'd like to thank them all for their support of our mission. This year also saw the sail passin9 of $ome of our key 6UPPQrters and we wguld like to acknowled9e here Ihe work they have done for oyr organisation an¢ Ihoir support for the fequirements of Deaf. disable¢ and nevrodivergent people. They in¢lude ane of our patrons. Mike Weatherley MP. and of our lon9slandin9 volunteers. Julie Langdale and Bob Soirtar, We welcomed new appointments made durin9 the year with Paul Hawkins, promotion to Hoed of Voluntoering and Skills Development. and Phoebe Roborts Joining as Skn'lls Development Manager. The Board was also joined by new trustee Jenny Hamada, Director of Events for European Festivals at AEG Presents. and who brings wtth her considerable expertise from the commercial live music and events industries. Mel Barber stepped down from the Board in 2020 and we would like to acknowledge the considerable support she has given the organisation over the last 4 years. Through the incredible support of our main funders Arts Council England, the National Lottery Community Fund. Esmee Fairbairn Foundation and Paul Harnlyn Foundation we have managed to end the financial year in a positive and ￿$tIlent position. Further funding support has been 9iven to the organisation by the Manor 2056 Charitable Trust. to whom we are also grateful, In othor good news wo sow the organisation reach its 20th anniversary. Vthile our celebrations were. of necessity. muled we were able lo look back on the achievements of our organisation over the past 20 years to see Iho extent to which we have improved the lives and aGGes$ to opportunlty for our constituents of Deaf, disabled and neurodivergent people. Page 1 Attltude18 Everything (Co No- 06397532) Trustse8 Re rt for the yoar ended 31st March 2021 (contlnued) However Ihere remains mu¢h to ¢0. We are looking fO￿ard to In¢￿8S1n9 Qty support for training across the music and live evenls industries as Deaf. disabled and neurodivergent people romain vgry undorreprosented.. as employees and artists as well as audionco membefs, Throughout this sel of accounts you will see further infomiats'on relating to the work the organisation has carried out. including the launch of our Beyond the Music Programme to mprove access to employment and volunteering opportunities in the live music and events industries. our Next Stage Artist development programme which continued to support artists throughout Covid-19, our vital campaigning work which included developing the Audience Access Alliance. and the development of a new suite of online training and consultancy models. We also continued to provide vitsl support and gu￿anCe to our Charter Venues, Festivals and to Qassroots venues across the UK. As Ihe sector recovers from COVKI 19. we have set our sights on creats'n9 key partnerships with the MUSK industry at large. In or(ler lo do this rt is important to o¢knowledge an¢ thank the dedication and $upport tho organisaiion has re¢eived from its funders. from its staff, from VIGk Bain, from our fantastic volunteer mystery shoppers and from our Trustees. I woukl also like to thank Reed Smith for log81 svpport over the year. Jane Dyball, Co-chair Page 2 Attitude is Everything (Co No - 06397532) Trustees. Report for the year ended 31st March 2021 contlnued) The Board ofTrustees are pleased to submit their report and independently examined financial statements for the year.ended 31st March 2021. eference nd Administrative omiat Attitude is Everyth￿￿ is a charitable company limiied by guarantee, incorporated as a company on 12th Odober 2007 and registered as a Charity on 13th December 2007. Attitude is Everything Limited began trading on 1st April 2008. having separated from Artsline Limrted. The company was established under a Memorandum of Association which established the objects and the powers of the charitable cornpany and is governed under its Artic￿$ of Associalion. Attitude is Everything is a registered charity (nUM￿r 1121975). is constituted as a company limited by guarantee {number 06397532) and is registered for VAT (number 341354524). Its objects, powers and other constilub'onal matters are set out in its Memorandum and Articles of Association. These financial statements compty with current st*utory Memorandum and Articles of Association and the Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ wrth Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 20151- Charrties SORP IFRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Reglstered office 54 Chalton Street Kings Cross London NW1 1HS Directors The directois of the company are its trustees for the purpose of charity law and throughout this report are co1￿￿￿elY referred to as the trustees. The trustees serving during the year and since the year end V￿re as follows= Jane Dyball- Co-chair from Dec 2020 Hannah McKearnen - Co-chair from De¢ 2020 Katie Ann Smith - resigned March 2021, Co-chair to Dec 2020 Marniemiddlemiss C￿chaIr to Dec 2020 Zoe Hallam Will Steadman Melanie Barber- resigned April 2020 Rachael Burton Stephen Moore - TTeasurer Jacqui Adeniji•Williams James Drury Aminder Virdee Jennifer Hamada- appointed June 2020 Principal Staff Suzanne Bull MBE - Founder (prevM)usty Chref Exeuthrve Officer until March 2021) Celia Makin-Bell - Managing Director (Appointed Juty 2021) Ailsa McWlliam- Director of Operations (To April 2021) Gideon Feldman- Head of Prc¥3rammes and Business Development Jacob Adams- Head of Research aThJ CampauNs Paul Ha￿Ins. of Vc4Ltsro and ￿lIS tkvek Page 3 Atiitude is Everything Ico No - 06397532) Trustees. Report for the year ended 31st March 20211contlnued) Company Secretsry Celia Makin-Bell Patrons Amadou and Mariam Isabel Monteiro (Drugstore) Susan Hedges Alan McGee Jon Drape Lord Clement-Jones CBE Blaine Harrison Paul Maynard MP Robert INyatt Bankers Unity Bank Trust 9 Brindley Place Birmingham 81 2HB The Cwperative Bank P.0 Box 250 v￿48 6VI Solicitors Bales Wells & Braithewaite London LLP 2-6 Cannon Street London EC4M 6YH Independent Examiners Addilude Ltd 9 Rhapsody Court Wakeman Road London NW10 50F Ob'ects Aims and Activities Objects arbd Aims The objects of Ihe charity are.. To advance the education of the public in the subj'ect of improving Deaf and disabled people's access to music, wheiher they be aUd￿n￿. staff or artists. To relieve the needs of disabfed people by ¥w)rkiTrJ with the music industry to raise awareness of disabihty issues remove physical and attitudinal barriers that may exist in the sector. The promotion of equalty and di¥ersJty for the public benefft by.. The eliminati¢)n of discrimination on the grounds of race. gender, disabilty. sexual orientation or rdigion. Advancing education arKI raising awareness in equalty and diversty. in particular in relatK>n to the issues that Deaf and disabled people face within the music irKlusty. Promoting activth.es to fosler understanding betsveen people from the music industry and Deaf and disabled Wjple from dNerse backgrounds. Conducting or commissioning research on disabilty equalty and divetsity issues and publishing the resufts lo the public. CultNating a senlimenl Wi favow of disabilty, equalty and diversty. Page 4 Attitude is Everythlng (Co No - 06397532) Trustees, Re ort for the year ended 31st March 2021 (continued) In the interests of social wetsre to provhye or assist in the provision of facilities for recreation or otheT leisure tsme owpation wrth the object of improving the conditions of life of disabled peopbe. ion that shapes our Misston Ststement, Values, Core Aims and annual activities is.. The future we want to see... Music and event industries that indude Deaf and disabled people as a￿llence members, perforrners. employees and volunleers. Our Mission Statement: What we're d(yng to make that firture a realty... Attitude is Everylhing connects Oeaf and disabled peoFde wth music and event industries to improve access together. Through our work: Deaf and disabled people lead the change. Industry professionals leam from real-lrfe experience and eXpe￿'se. BarrieTS are identified aTrJ removed. Best practice is rRlebrated arKI rewarded. More Deaf and disabled people play their part in music and event industries. Our Values are that: Déaf and disabled people's expwtences ate valuable and can positively influence a change in the music industry's approach. Our ethos is to be supportive and encouraging to the music industry so that the best possible outcomes can be achieved. We invest in developing our users. volunteers. staff and Board of Trustees because we ￿lIeVe thern to be our most valuable asset. Our Core Airns underpin our annual activities. and these are.. To increase the number of Deaf and disabled people participating in music. To raise awareness of the barrie￿ that Oeaf and disabled people face at live musi events and to demonstrate how to overcome them. To show and highlight best practi￿ in access and set an exampie to those we wish to influence. To develop the Skil￿ and Confiden￿ of Deaf and disabled people so that they can better engage with the music industry. Activities The principal charitable activity of Attitude is Everything is in seeking to meet the above aims. We deliver our services through various outdoor activities. events. carnivals and other projects in schools and in the communty. Page 5 Attitude is EverythiThJ (Co No - 06397532) Trustees, Re rt for the year ended 31st March 2021 {continued) During 2020-2021 the CovKI-19 crisis meant that a number of our activities were either curtailed or delivered in altemative formats. Our key activthes undertaken in the I￿nDd are: f Best Practi Our Charter of Best practi￿ standards ¥%Ere recognised by the UK LNe Music Group as the 'industry standard, in August 2017. As well as signing new festivals and music venues to the Charter, our existing Charter venues and festivals continued to make a commitment to reach the Bronze, Silver and Gold benchmarks of achievement set out for each stage of the award, whilst we provided full SUPF#M and training to each venue through every stage. Alongside making live music accessibie to audiences and employees, our ambition is also that Deaf and disabled artists are able to perform anywhere they wish. Our approach rs holistic and rooted in a¢￿SS, inclusion, equalty and best practice. We support all Charter venues and festivals to aim for Gold by demonstrating an ongoing commrtment to improving accessibility. Through the Charter. we work wlth events F￿0du￿[S to ensure they are inclusNe in delNering artistic excellence. Disabili uali Trainin Our creative approach to designing traming packages is geared around OUT core training activity which caters to people working viithin the live music and outdoor events industries. The training influences the people working within the music industry to make change and increases the impact of our work at all levels within that industry. It is delivered by people with lived experience and we have trained over 7,500 industry professionals to date and in an average year train around 800 peo* across a wide range of client bases. M ste Sho Remaining at the heart of our work. our volunteer Deaf and disabled Mystery shoP￿[s provide feedback on the accessibilty and overall experience at not onty the Charter venues and feslivals, but also many grassroots Mu￿¢ venues. clubs and festivals of their choice. During this ffnancial year the closure of many venues. alongsKle Can￿lIatr.0n of major events. meant that this programme was paused for many months, but we continued to support and grow our volunteer base wilh online engagement sessions. Festival Volunteeri By working in partnershp with Oxfam. Glastonbury and Festival Republic. V￿ not onty make their recrurtment and onsite support accessible, but we also support disabled customers by providing empathekn'c and knowledgeable staff for viewing platfonns and a￿SsIble campsites. Most of our fests'val volunteering opportunrties have been offered via our Mystery Shopping Project and on the projects that we Nn in partnership with Oxfam, Glastonbury and Festival Republic for Deaf and disabled peopte who want to work in our information tents or as stewards onsite. During 2020-2021 we V￿re able to recruit volunteers to support festivals but due to festival cancellats'ons and concems for heatth and safety of ¥dunteers and staff. no face to face activty was delivered. Access Consultan Our Access Consultancy service delNered or overseen by our NRAC {NatK>nal Register of Access Consuttants) qualffied Head of Programmes and Business Development. works with the festivals for live event access consultancy and venues in the built environment. It improves accessibilty to live music for audiences and employees and provKles festNals with the onsrte support to creale bespoke interventions to frt the diverse needs of clients. Page 6 Attitude is Everything {Co No - 06397532) Trustees. Report for the year ended 31st March 2021 (continued) Research and Cam ai ni An important part of Attitude is Everything's role will always be to hKJhlight specffic issues to the music industry, charffJe attitudes and raise awareness of issues facing Deaf and disabled people at music events. Our aim is for this to lead to bjth policy and law change in the UK. encouraging the music industry, local authoritres and the govemment to implement best practi￿. Artist Develo ment Pro rarnme Our 'Next Stage, programme is an innovative artrst development initiative. aiming to make the music industry more accessib￿ beyond the audience. We work in 5 key areas- Artists. Funders. Spaces. Venus and Festivals and promoters. We are identifying the barriers that exrst for Deaf and disabled people and. working with the music industry. are putting in place iniliatives to increase Deaf and disabled artists and promotors performing. putts'ng on events and developing their careers. ond the Music Beyond the Music is our National Lottery Communty Fund programme which aims to improve access to employmenl and volunteering opportunrties in the music and live events irKlustry for Deaf and Disabled peo*. Achieveme and Perfomianc Thè combination of Covid-19 and lon(*tem sid( leave of our CEO. Suzanne Bull. had a major impact on the organisation during 2020-2021. Vthilst our slaff team and SMT were welk equipped to respond to these challenges operationalty. the Board took steps to stabilise the organisation by providing temporary support from a Truslee. before appoinling Vick Bain as Interim Director of Strategy in the summer of 2020. Vick and the team worked together to Produ￿ a ne4¥ Business Strategy 2021-2025 for the organisatb)n. In Spring 2021, the charity undertook a reorganisation to Wovhde greater support around financial management. lundraisirkg, corporate development and operations in order to create a more resilient. dynamic. ambitious and agile organisation. To that end, the charity recruiied for a Managing Director in Spring 2021, with the role being filled in Jufy 2021. At the same time, our CEO'S role changed to that of'Founderf. with adjusknents to job description to refiect more extemal and strategic role than txeviously held. Achievements Covrd-19, and the resulting closure of the live events industry. has had a major impact on our perf0mlan￿ and achievements in 2020-2021. An immediate impact was a stark reduction on the attendance of Deat and Disabkd people al Charter Venues and Festivals. with venues and festivals not being as responsive to our request for data as they prev￿uSIY been due to staff furlough and redundancies. We therefore focused our attention on maintsining and strengthening existing relationships to supp)rt the cuttural seclor and ensuring that accessibility remained on the agenda, with a partKular focus on collaboration wth industy umbrella organisations. partner disability and access organisations. and DCMS-led groups producing Covi&19 guidance. Key achievements during 2020-2021 were.. Forming the Audience Access Alliance in September 2020. bringing togett￿r a Coalition of organisations united by a focus on Deaf and disabled audiences to share information and be ready to respond lo developments in the UK'S reopening journey and beyond. Page 7 Attitude is Everything (Co No - 06397532) Trustees, Report for the year ended 31 St March 2021 (continued) Launching our Beyond the Music programme in August 2020, funded by the National Lottery Communty Fund, to improve access to employment and volunteering opportunities in the music industy for Deaf and disabled people. Working closely with the DCMS io adVc￿￿e for improvements in official guidance for the industy. leading to our ccpproduction of the h￿hty influential 7 InclusNe Principles for the Arts, a blueprint for organisth'ons in how they can implement inclusive reopening practices which has now been adapted for Australia. Securing long term re-investrnent from Esmee Fairbairn Foundation (to support Our activity to explore new business streams and to employ a Business Development Offtcerl and Paul Hamlyn Foundation {core furKling to underpin the delNery of our strategic objectives in the context of the impact of Covid-19 on our work, our beneficiaries and the live music and events industry). Flexing our delivery mcKlels to introduce programmes of online consultancy. training and support for our Charter programmes. training provision and a￿sts Access Hours programmes through Next Stage Providing ongoing support and guidan￿ to the sector to support an inclusive reopening of the sector including Access Guides for onlineldigrtal events and The Seven Inclusive Principles for the Arts Developing our Next Stage Nehvorks to make them a cnKial source of peer support for disabled artists and industry artist funders dunng the pandemic. Developing our tA'gital Fundraising activities. Working in partnership vnth a range of organisations and stakeholders is a key part of our Suc￿sS in driving strategic change, and this has become ever more important over the last 12 months. In the year under report. our key delrvery partners We￿ DCMS working groups - Festivals and Events and Entertainment Groups. Music Venues Trust. Featured Artist Coalition, Glastonbury. Festival Republic. Audience Access Alliance members linduding Level Playing Field. Shape Art5. Stsy up Late and Transport for All). 7 Inclusive Principles partners (We Shall Not Be Removed. Ramps on the Moon. Paraorchestra and What Next?), British Council and Independent Venue Week. We also took part in the UK Music Diversity Taskforce. AIM Equalty and Diversty Action Group and l¥ors Academy Ethics Committees. Performance Charter of Best Practice Despite the challenges of Covid-19 we continued to support and assist our Charter venues and festivals to ¢ontinue to develop their accessibilty. including rolling out a range of online support sessions. The switch to online delivery. wrth the estatAtshment of Charter of Best Practice introduction sessions and online training seminars, f￿0Ved barriers to participation and reduced organisational costs and time due to lack of travel. This shrft has undoubtedly strengthened our ability to engage industy professionals across the UK and at every level of the indusiry. who may not have otherwise been ab￿ to attend one of our sess￿ns. 23 venues accessed introductory sessions and we ended theyear wrth 212 Charter Venues and Festivals. with 12 Charter Venues and FestNals now at Gokl and 38 at Silver. We have 40 grassroots venues signed up to our Grassroots Charter, helping to make grassroots live perfomiance more inclusive. Disabili uali Trainin We continued to ensure that that the workforce 15 appropnately skilled to create accessible and inclusive events that go beyond the Equalty Act and achieve best practice. We contributed to the training of the WOTkforce - over 200 people across 18 sessions received our bespoke Disabilty Equalty Training. Page 8 Attitude is Everythlng (Co No - 06397532) Trustees, Re ort for the ear ended 31st March 2021 continued) ste Sho in and Festival V lunteeri Our Mystery Shopping programme. fvnded by Arts Council England and Paul Hamlyn Foundation was severely impacted this year due lo the impact of Covid-19 on the music and live events industry. meaning that we ended the year having completed a very limited number of shops. However. we continued to grow out netsyork of Mystery Shoppers, ending the year with 800 members and continued to develop our peer mentor Fffogramme of volunteers who help us shape our engagement with Mystery Shoppers. By the end of the year. we had reinstated the programme and were experi￿¢1n9 hwJh levels of demand from both venueslfestivals and volunteers. As already stated. we were not able to deliver our Festival Volunteering Programrne this year, due to constraints of Covid-19. This was very disappointing for us but we continued to engage th, and support, cyjr key partners at Glastonbury. Latf(ude, Downlo&Y, Reading and Leeds. In June 2020 we celebrated 15 years of working in partnership with Glaslonbury, our first Gold Charter Festival. highlighting the year-on-year improvements to all aspects of the attendee experience. making it one of the most a￿Ssible festivals in the world. In the words of one of our Feslival volunteers: "Ive been to so many festivals, but none have come close to how inclusive. how welcoming. how dwerse and how excrfing Glastonbury is. Just the sheereffort theytre gone to, to make it a safe space forall. is fantastic. Spring Gtvund is such a lovely campsite, and the mutes for ac￿SS customers throughout the site make getting around far easier than l ever expecled. I was lold by countless people thal ifs way bigger than you think. and that its hard gKwng- but I realty dKlnY find th8t to be the case when I finally got to go last year. The zoning. the bus. the backstage routes- they all make it so easy to get amund in a po¥*red wheelchair. The platkimis are great, being able to see so many incrndible bands. And. finally, the atmosphere- rfthey could bottle it- wem. I'd be first in line. Access Consultan Despite the challenges of Cov￿-19. we adapted our consultancy provision and continued to provide a range of Servi￿ across a Tange of settings. including development of well attended webinars. The move to additional online delivery enabled us lo develop a range of international partnerships including a British Council funded programme. exporting our expertise through seminars and workshops across 4 South East Asian countries and an excibng partnership with G7. We also developed our regionavcross UK work with partnerships with Bristol Beacon and Anthem Wales. rch and nin There have been a numter ofkey develoFKnents in our research and campaKJning work during the year. with pnority given to supporting the needs of our key projects alongside steering our organisational response to covid-19.we had intended to cebebrate our 20th birthday in May 2020, but due to the challenges of Covh>19. we postponed our planned celebrations and launched our Play Your Part campaign. The campaign highlighted how we were supp)rting Deaf and disabled music and events fans. artists. volunteers and professionals, alongside the music and live events industry through Covhl-19 and the reopening of the sector. We formed the Audience Access Alliance in September 2020. bringing together a coalition of organisations uniied by a focus on Deaf and disabled audiences to share infomiation and be ready to ￿Spond to developments in the UK'S reopening joumey and beyond. We also published a range of practical resources to support engagement during Covid-19 including our Access Guide for Online Music Events. practical venue reopening guidan￿ and Y￿re key partners in the products'on of the highty influents'al 7 InclusNe Principles for the Arts. Our advocacy work continued at national level including close work vitth DCMS on sector guidance. Page 9 Attitude is Everything {Co No - 06397532) Trustees, Report for the ear ended 31st March 2021 continued) 'Nexi S ' Artist Devel pite ts challenges of Covid-19, our artist rEMork ccnb.n￿j to grixv, including the development of a part￿ship V41th the Featur8J Artists coalits.on to ueate an imovative joint ambassador programme, vthich rwy4V fc¥ms ts blLwnt for similar sthenEs across our other af aThJ disabl&J beneficiary grw. devdored a rKxnber of dhjrtal initiatives to our arbsts no1￿ indudirvj our trlext Stage Funders group which has an eswtial infomBtion sharitvJ plafform for all rrEmbers sift￿ April 2020, led to us d￿￿oping an entirdy rmv trairung stand for funders to berEffit artists. IAÈ also ran a kYc￿ran￿ of'Acw Hours. in cLYyunction wth Lxw BeyorKI the Music Progran¥re. C￿ne¢tir￿j asFJ'rirYJ wofesgonals aTrJ a￿'sts vAth key figures and organisab'ons from ￿C6S the music and live events iThJusty. IAÈ also secured a ￿ partnership ￿fjth Indeper#Jent Venue (IW to I￿rk with their partner pronK¢ers in adva￿ of IVW22. to trKeak ttE bamers that weverrt artists from developirg th￿r live careers. orKJ the Music In August 2020 we formalty launched BeyorMI the Music, a new major three-year programme funded by National Lottery Communty Fund that aims to boost employment opportunities for Deaf and disabled people in the commercial music sector. The programme supports Deafand disabled people to gain the necessary skills. eXper￿nCe, support and contacts they require to work or volunteer in the music industy, while providing training, resour￿ and guidance to help music.businesses l)uild a truty inclusive work enViron￿nI. Key developments in the year induded the launch of the Beyond The Music NefvKKk which offers Deaf and disabled people working or seeking to work in the industry opportunities to meet, network. Sha￿ ideas and find support around navigating the industy. development of our Accessible Employment toolkil and development of partnerships with key seclor players. Plan for F ure Periods As the organisation enlers the 2021-2022 financial year Ihe music and live events sector is still facing a number of major challenges and our focus continues to be on delivering our vision that Deaf and disabled people can be audience members. employees or artists at any live music event of their choice.. music Withoui barriers. Our 2021-2025 Business Strategy outlines 4 key prK>rty areas for the organisation over the period.. 1) a company Mission re*focus and update of the Company Obj'ectives 2} gfowing the Charty's finan￿ steadily over the next four years through l)oth eaméd income and major funder strategies 3) building upon our good reputation and networks across this sector by strategicalty cementing our public affays prOffi￿. refreshing the website. and buihjing social media following 4) ensuring the business has the right skills and expertise it needs to successfully fij￿11 Ihese ambitions including investing in business development resource and ensuring the company has the right financial expertise r￿ul￿ed as the company grows in size atxl complexity. Page 10 Attitude is Everything {Co No - 06397532) Trustees. Report for the year •nded 31st March 2021 {continuedi Our ambitious delivery ￿an$ for 2021-2022 include.. Relaunching our national Mystery Shopping programmevthen events rtropen, seeking to harness our nelwork of Deaf and disabled peop￿ across the UK. Resumiw signing diverse venues and festrvals to the Charter of Best Pradice (50° grassroots venues and 200kn 'non-traditional), to support reopening in 2021 and the retum of some festivals in 2022. We hope to record at least 99,000 Deaf and disabled audience members across Charter members in 2021-2022. taking into xcount the continued impact of Covid-19 on attendance. Setting up a new Charter Nthork to enable remote coltaboration and peer-learning amongst pr¢)fessionals implernenting our framework. Re-launching our Charter programme. wrth an updated framework for membership that includes online event accessibilty and guidance drawn from our Next Stage and Beyond the Music programmes. Seeking lo tackle 'cohJ spots, in our Charter of Best Practice coverage. Launching our Music Crties inib8tive. which will building local campaigns around nehyorks of local peopFe and music and event professionals to 'uplift' the accessible offer in specific cities around the UK. generating further impact for our Charter arKI published guidance. Working with talent development partners across the UK via our Next Stsge arKI Beyond the Music programmes induding our Future Leaders Programffle. Continuing to grow Quf Artist Nets￿rk to 150 members that span genres and regions. Continuing to grow our Access Hours series. delivering 34 sessions per quarter. Building a new Professionals nefv￿rk including employees drawn from our Charter venues and festivals. generating career development opportunities for aspiring Deaf and disabled creatp4e industries professionals wtth existing and new industry partners. Publishing a new AC￿Ssible Employment Toolkit for the music and event industries. including roll-out across our Charter and other industry partnefs. Launching a range of development wogrammes through Beyond the Music including an event production course Expanding our exisling festNal volunteering and mystery shopping offer into a broader casual volunteering offer with more flexibilty and choice in lemis of how Deaf and disabled people interact with and support their local creatNe communities. Implementing and monitoring against a n￿Y revised Equallty and Diversty Action Plan which spans our intemal and external work, including target shrfls to better represent our UK-wide reach and a Commitment to address intersedional barriers across everything we do. rch an Cam Launching a majorjoint campaign in Autumn 2021 with the Association of Independent Festivals, the Association of Festival Organisers and the British Arts Festivals Association to generate concrete improvements across their memberships for events laking place in Summer 2022 and beyond. Creating resources and a joint campaign with Independent Venue Week to develop grassroots promoters. abilty to meet the access requirements of Deaf and disabled artists. Continuing lo conduct and putAish research ar￿rKI the needs of Deaf and Disabled audiences and arknsts Further developing our r￿ketIng Wrthout Barriers work We will also continue to ddNer on Organisat￿naVbUSineSS development and change, including.. Page 11 Attitude is Everything (Co No - 06397532) Trustees, Report for the year ended 31st March 2021 (continued) Preparing our next 4 year National Portfolio Fund bid to Arts Council England, including Business Plan to 2027 Re*xamining our Communications and Public Affairn. marketing, fundraising and commercial income strategies. Investing in a new websrte to sdl arKI promote our work. alongsKle an integrated CRM system to improve monitoring and relationship tracknng across the team. Further developing our offer to support the music and INe events industries the anticipated shift to hybrid online and in person events. Implementing a new model of hybrid working to incorporate office and home vffjrking. retaining the shrft. where possible. to online meetings to (xrt down on travel for all parties. Public Benefit Attitude is Everything carries out a wide range of activities as detailed in pursuance of its charitable aims. In settirvJ our work programme each year the trustees have regard to the Charity Commission's guidance on public benefrt and ensure activities we undertake are in line with our charitable objectives and aims. The Trustees are satisfied that the Company s activities throughout the year Provided public benefrt b￿aUSe. the majorty of its activrties V￿re provKled on commission and are free to the public: activities gave the public. both through participation and as audiences, access to a very high standard of artistic Work.. and feedback from participants consistentty rKaised the work of the Charty Financial Review Review of Statement of Financial Activilies and Statement of Cashflows Despite the challenging circumstances facing the charity. and the wider sector. we had a successful year and have remained financial￿ resilient due to the support of our funders and careful financial management. During 202Ck2021 the charty also made a surplus on ils General Fund of £147.581 12020- £10.812) in the year. This was owing to a combination of.. strong support from existing funders, reduced levels of project athvtty, focused cost savings and delays to key recruitment activty during the period. The impact of these factors more than offset the fall in earned income versus the prior year. Owing lo the ongoing support of our funders. the organisation did not need to utilise any of the sector-specific COV￿-19 support programmes cxealed by the UK Govemment durirKJ 2021-2022. Balance Sheet Review Overall, at 31 St March 2021. the charity had total reserves of £255.092 (2020 - £140.856>. These reseNes V￿re made up of free reserves {fvnds which are neither restricted nor designated) of £251,451 (2020 - £103.870) and restricted grants and donatsons of £3,641 (2020- £36,986). At that time the charity held cash at bank of £280,603 (2020 - £117,664). During the pertod to 31" March 2021 free reserves increased from £103,870 to £251.451. This increase is a result of the surplus achieved in the period. Restricted grants and donations totalling £139,661 (2020 - £131.8041 were received during the year. Not all the restricted income re￿iVed was spent in the year. with £3.641 {2020-£36.986) hekl on the balance sheet at 31st March 2021. Page 12 Attitude is Everything (Co No - 06397532) Trustees. Report for the ear ended 31st March 2021 (continued} Compllance wlth ReseNes Pollcy Ath'tude is Everything's reserves poliw is deS￿ned to reflect the undertying risks facing the charity and to ensure that we have an appropriate ievel of reserves to safeguard ils operations. We are in compliance wth the Reserves Policy (a5 Set out in the Structure. Governance and Management section) for 2020-2021 and will continue an annual review of this policy and the undedying risks. nc nd Governing document The Memorandum of Association which established the objects and the powers of the charitable company and is governed under its Articles of Association. Governance It is the Board's duty to". Establish the guiding principles and wlicaes for the organisation (through the decision- making process outlined below). To delegate responsibility and authortty to those who are responsible for enacting the princAples and policres (Managing Director. Founder and Staffj. To monitor compliance with those guiding principles and policies. To ensure that Staff and Board alike are held accountable for their perfomance. The Board of Trustees operates frorn a position of trust in the Managing Director. Founder and Staff. The Trustees are confident that the Managing Director and Founder can ensure that the organisation operates in an effective and ethical manner. Our principles and guidelines for Trustees are therefore designed to create some 'distance' befv￿en the Managing Director. Founder and Trustees. to enable the heallhy level of challenge necessary to make sure the interests of the organisation and its users are wotected. Responsible governan￿ of the chartty is exercised through the Board of Trustees who are all trustees of the charity {￿e Board.). The Board is made up of independent lay members who are responsible for the conduct of Attrtude is Everything and for ensuring that it satisfies all legal and contractual obligations. The trustees are volunteers and are not remunerated for their time. The Board is responsibk for setting the strategic dire¢lion of the charrty and is ultimately accounlable for how effectively the charity meets the defined aims through direct charitable activity. The Board employs executive. administrative and operational staff to engage in activities related to govemance as defined by SORP (FRS102) such as strategic planning and direct charitable artivities such as advice services to service users. The Board meets at least four times a year. The Board delegates day to day responsibility to the Managing Director who ts required to attend Board meetings arKI to report on all operational and financial matters including staff matters and Servi￿ delNery. The chafty pays premium for professional indemnity Insuran￿ for its Trustees which is included within the total insurance wemium payable eath year. Page 13 Attitude is Everything (Co No - 06397532) Truste•s' Report for the year •nded 31st March 2021 (continued) Re¢ruilment and appoinlment of new trustees Candidates are required to Complete a fomial application pr￿$ i￿ludeS completing an application form wth Iwo referees (one Employment and one Character) and rf suc￿Ssful at application form stage. attending an interview. Intery￿S are carried out by one of the Co- Chairs. one other trustee and the Managing DirectOT andlor Founder. Notes and InterV￿erS. recommendats'ons are then circulated to other Board members. Once references and interviewers, ￿¢0MmendatIOnS are deemed to be satisfactory by the Board, successful candidates are invited lo obserrfe a Board meeting. New Irust*s can be voted onlo the Board any tine after these steps have been taken. They r￿￿e an Induction Pack that includes.. Ath"tude is Everything Memorandum arKI Arttcles. Our lalest Annual Report and Accounts. Our Strategic Plan. incI￿1ng budget. Trustee Job Descript￿ and Person Specffication. Trustees are required to abide by Attitude is Everything strict Code of Conduct for Trustees and declare any potential conflicts of Inte￿St$. Trustees receive specific training in the roles and responsibilities of charity trustees and ffinan￿. The Trustees as charty twustees have control of Attitude is Everything and its property and fijnds. The minimum number of Trustees shall te three. but (unless otherwise determined by ordinary resolution) shall not be subject to any maximum. At least 10% of whom musl be Deaf or disabled, due to Ihe nature of Attrtude is Everything's Vision and Values. The subscribers to the Memorandum are the first Trustees of Attitude is Everything. Every Trustee signs a declaration of willingness lo act as a chartty trustee of Attitude is Everything before they are eligible to vote at any Board meeting. Apart from the existing Trustees named in our Memorandum arKI Articles. every Trustee must be appointed for a term of three years. The Trustees may at any time decide to app)int a new Trustee. blthether in place of a Trustee who has retired or other circumstances according to our Memorandum and Articles, provided that any limit on the number of Tnjstees vffjuld not as a result be exceeded and further provided that the minimuffl number of Deaf or disab￿ Trustees has been maintsined. A Trustee who has served for consecutive terms may not be reappointed for a third Gonsecutive term but may be reappointed after an interval of at least one year. The Board is committed to continuing to ensure that the organisation is both disabrfity and female-led. At time of wrrting. 50% of the senior leadership team of the organisation identify as disabled (the figure increasing to 57% rf senior managers are included) and 70% of staff and trustees. lo￿10 of the senior leadership team of the organisation identty as female. alongside 60% of staff and trUst￿S. However. recognise that the staff and Trustee team does not currentty reflect the ethnic dprfersty of both London and UK more widely. and we plan to address this by proactwety working with local and national partners. including the diverse parlner organisations Ihal we have named in this report. inci le Risks and Uncertalnties During 202￿2021 the impact of Covid-19 on our sector has tjeen significant and the INe industry has suffered from major disruption and both immediate and long temi challenges. Alongside this, the CEO. Suzanne Bull was absent on sick leave for the majority of the financial year. Throughout the financial year, Twstees and staff have proadivity addressed these challenges including- Page 14 Attitude is Everything (Co No - 06397532) Trustees, Report for the year ended 31st March 2021 (continued) The creation and Imp￿entation of a Business Continuty Plan and budget, identifying risks the organisakn'on may face Development of a 2021-2025 Bus1r￿S Strategy that set a clear roadmap for business recovery Implementation of systems and kYoCedu￿S to mthgate those risks and minimise the impact should the risk materialise A management plan for absen￿ of key personnd induding Interim Trustee Support and an Interim Director of Strategy role that continued throughout the financial year Regular dialogue with fvnders to update Ihem on any changes to projrammes Managing and protecling solvency through a regulaT cashflow reports to the trustees Reducing expendrture through b'ghlening Controls While it is difficult to estimate the long term damage caused by Covhl-19 to the live music industry and the uncertainty over what the Govemment's rules and regulation will be for the live events industry. rt is clear that there wll be signiFicant. long-term disruption and the Board are monitoring the situation dose￿ arKI taking al measures necessary to ensure the stability of the organisation. The charity undertakes periodic reviews for different a￿a$ of risk including, insurance cover; health and safety policie5 in the workplace and whilst perfonning- working with young children- financial affairs (through regular feporting and rnonrtoring).. personnel practices.. ICT technology. In relation to these matters. and apart from matters completely oulside the charities. control. the trustees consider that the risks to which the charity is subject have been miligated to a salisfactory level. The trustees of Attitude is Everything have a risk management strategy ￿1¢h comprises.. An ongoing ￿V￿W of the principal risks and Un￿rtaInlieS the charty faces. The estsblishment of policies. systems and procedures to mrt￿ate those risks entir￿. The implementats'on of procedures deS￿ned to minimise or manage any potential impact on the charty should those risks materialise. Management and monitoring of adequacy of risk management poh'cies, systems and procedures. induding the Reser¥es policy. Pay policy for staff Attitude is Everything seeks to be a fair and good employer of Choice. It seeks to engage talented people at all leveLs of the organisation and to benefft from the exercise of these people's talents. Wrthin the framework of our tenns and conditions of empioyment, we are committed to rewarding its employees with a Mixtu￿ of pay and benefits as part of an approach to total reward in order to attract and retain motNated. flexible people who tske responsibility. work as a team. rrnprove perfomiance and develop new skills. Relatsd parti In view of the absence of the CEO. a Trustee r￿￿ed payment of £3.195 for provision of Interim Trustee Support belween July and 0¢to￿r 2020. prior to the recruitment of the Interim Director of Strategy. Trustees approved this arrangement at 22 June 2020 Board meeting and ensured that the arrangement abhged by all relevant clauses in our Memorandum and Articles. Apart from this arrangement, no trustees received any payment of money or other material benefrt {whether direcdy or ￿dire￿ly) tr￿7 the Charty ex￿pt for reimbursement of reasonable Page 15 Attitud• is Everything (Co No - 06397532) Trustees. Report for the year ended 31st March 2021 (continued) out of poGket expenses as per our Memorandum and Articles. Atthough trustees may enter into a contract with the Charty lo Supp￿ goods and services in retLbrn for a payment or other matwial benefit rf these or goods and that we require. governed by specific clauses in our Memorandum and Articles. no Trustees entered into any contracts with us. Reserves policy It is Attitude is Everything's policy to maintain free reseNes (unrestricted reserves not invested in fixed assets or designated for specrfic purposes) at a level which can finance our projected closing liabilities, calculated based on shutting do￿ the organisation with legal costs, redundancies and 6 months of lease liabilities. The minimum reserves level approved for 2020-2021 was £80,000. Attrlude is E¥erything was in compliance with the reseNes policy, as stated above, throughout 202(k21. Minimum reserves kvels are reviewed annualty. For 2021-2022 the policy was updated to fflainlain free reserves {unrestricted resetves not invested in fixed assets or designated for specffic purposes) at a level which can fund the greater of.. i) our projected dosing liabilities. calculated based on shutting down the organisalion with *al costs. redundancies and 6 months of lease liabilrties.. and ii) three months, expenditure. The trustees believe that this is better aligned with good practice in the sector. The approved minimum reserves level for 2021- 2022 is £150.000. Statement as to Dlsclosure of Infonnation to the Independent Examiner Each of the persons who are trustees at the b.me vthen this report is approv&J confirms that.. (a) So far as each trustee is aware. there is no re￿ant audit information ofwhich the charily's auditor ts unaware" and (b) to the best of their knov* and belief. eath director has taken all the steps that ought to have been taken as a trustee. including making appropriate er)quirEs of fellow trustee and ol the charty's audrtor for that purpose. in order to rnake themselve5 aware of any infomialion needed by Ihe chartys auditor in connection with preparing its report and to establish that the charty's aLHJitor is aware of that information. Independent Exaffllners A resolution to re-appoint Addttude Ltd as the charivs independent Examiner will be put forward to the forthcoming Annual General MeetirrfJ. The trustees have prepared thts report in accordance with the special provi8ions relating to small companies viithin part 15 of the CompanEs Act 2006. Approved by the Board and signed on its behalf by: Date: gL ne Dyball o-chair Page 16 Attitude is Everything {Co No - 06397532) Trustees, Report for the year ended 31st March 2021 (continued) Statement of Trustees, responsibilitles The Trustees (who are aLso the Directors ofAttitLth is EverythThJ forthe purposes of company law) are responsible for preparing the Trustees. Annual Report and the financial statements in accordance with applicable law and Untled lfjngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare finan￿al statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resource5. including the income or expenditure, of the charitable company for that period. In preparing these accounts, the Trustees are required to.. select sutiable accounting policies and awy them consistenty observe the methods and principles in the Charities SORP make judgements and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The Trustees are responsible for keeping proper and adequate accounting records thal disclose with reasonable accuracy at any.time the financial position of the charitable company and enable them to ensure that the financial statements compty wrth the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and henc for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 17 Attitude is Everything Indepe1￿nt Examinerfs Report to the Dire¢tOfS of Attitude is Everything for the year ended 31st March 2019 (Co No- 06397532) We report on the accounts of the company for the year ended 31 March 2021. which are set out on pages 19 to 28. Respective responsibilities of trt￿tee5 and examiner The trustees {who are also the directors ofthe company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (Ihe Charilies Acl") and that an independent examination is needed. l am qualffied to undertake the examinats.on by being a qualified member of CIPFA. It is my responsibilty to: examine the accounts under sedion 145 of the Charities Act", to follow the procedures laid dovm in the general Directions given by the Charity Commission under seCt￿n 14515)(b) of the Charities Acl", and to stale whether partrcular matters have come to my attention. 8asls of Independent examIne￿S report My examination was carrEd out in ac¢ordancewith the general Directions gNen ty the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideralion of any unusual items or disdosures in the accounts and seeking explanations from the Trustees conceming any such matters. The procedures undertaken do not provide all the evidence that woukl be required in an audit, and consequently no opinion is given as to whether the accounts present a Irue and fair and the report is limited to those matters set out in the statement below. Independent examinee5 Statement In conne¢lion wilh my examination. no matter has come to my attention.. (1) which gives me reasonable cause to believethat In. any material respect. the requirements.. to keep accounting records in accordan￿ wilh section 130 of the Charilies Act,. and to prepare accounts which accord wilh the accountirNJ records and cornpty with the accounting requirements of the Chartties Act have not been met.. or (2) lo vthich, in my opinion. attention st￿ukI be drawn in order to enable a proper understanding of the accounts to be reached. Andi Dollia. CPFA ADDITUDE LTD g Rhapsody Court Wakeman Road London. NW10 5DF Date: aSge¢ *21 Page 18 Attitude is Everything (Co No - 06397532) ststement of financial activities for the year ended 31st March 2021 (incorporating an income and expenditure account) 2021 2020 Totsl Total Ineomtr fyom: Dongtitsn$ and gac 139.661 375.026 514.687 I31.￿4 284.018 415,822 Charitsb acb'vibes 79,273 141,306 141 J06 Bank Inte￿$t Other in¢em• Total ineomè 139.661 454.299 593.960 131,PA)4 425.324 657.128 ExpgnditiJrn t)n.' Raising lunds 55.602 Chantable acts'viti¢S 173.ot 251.116 424.122 107.B14 348,956 466,770 Oth*r Totsi •xp•ndiwr• 173.CQ6 .718 479.n4 107.814 414.512 522,326 Net Incom• {•xpgndlturèl {33.345} 147￿81 114.236 10,812 34,802 Transle(s beN¥een lunds Other rècognis¢d gainsl{lossesl N•t mov•m•nt I fundB (33.345) 147.501 114.236 10,812 34,802 Reeonelllatlon of funds: Totsi furMIs brought forward 103,870 140.856 12. 106,054 Totsi fvnds f0Th￿rd 3,641 251.451 2SS,092 103.870 140,856 The notes on pages 22 to 28 fofm part Oft￿ financial 5taknnis. Page 19 Attitude is Everything (Co No - 06397532) statement of Cashflows as at 31st March 2021 Note 2021 2020 Flxed Assets Tangible f￿ed assets 5.031 5.288 Current assets Debtors 10 27,094 50,064 Cash at bank 280.603 117.664 307,697 167.728 Credltors: amounts falling due within one year 11 Net current assets 250 061 135 $68 Net assets 12 Funds 13 Restricted 3,641 36,986 Unrestricted 251451 103 870 Total funds 255 092 For the year ended 31 March 2021 the company was entIt￿d to exemption under section 477 of the Companies Act 2006: and no notice has been deposited under section 476. No members have required the company to obtain an audit of its accounts for the year in question. The trustees acknowledge responsibility for. i) Ensuring the company keeps accounting records which comply with section 386. and ii) Preparing finanaal statements which give a true arKI fair v*w of the state of affairs of the company as * the year*nd in accordance with requirements of section 394 and 395, and whr¢h otherwise comply with requirements of the Compantes Act 20Cfj relating to financial ststements. so far applicable to the company. These accounts have been prepared in accordance with the provisions applicable to Companies subject to the small companies regime. Approved by the Trustees ow- Ilu and syned on their behalf by: Jane Oyball Co-chair. Tru tee Page 20 Attitude is Everything (Co No - 06397532) Balance Sheet at 31st March 2021 Note 2021 2020 Cash fl¢)ws from operallng actlvltles Net cash provided by operating activitie5 14 166,519 31,595 Cash flows from Invesllng actlvltles Purchase of fixed assets (3.580) (7.932) Bank Interest Net cash provlded by Investing activities (3.580) (7,932> Change in cash and cash equivalents in the reporting perlod 162,939 23,663 Cash and cash equivalents at 1st April 2020 117.664 94.001 Cash and cash equivalents at 31st March 2021 280,603 117,664 Page 21 Attitude is Everything (Co No - 06397532) Notes to the Financial Statements for the year endlng 31st March 2021 1. Accountlng pollcles a. General infomiation Attitude is Everything is a publi¢ benefft entty and a company limiied by guarantee, company number 06397532. registered in ErwJland. Atirtude is Everylhing is also a charity, registered with the Charity Commission (charty registration number 1121975). The registered office and its principal place of bwness is $4 Chatton Street. Kings Cross. London. NW1 1 HS. b. Going con¢ern The Trustees confirm that at the time of approving the financial statements. there are no material uncertainties regarding the Charity's abilty to continue in operalional existence for the foreseeable future. In arrNing at this conclusion. the Trustees have taken account of current and antiapated financial perfornian￿ in the current economic conditions, rts business plan and its reserves position. Despite a number of uncertainttes in relation to Covid-19 and its long-term impact on the music and live events sector. the Trustees feel that they are putting steps in pla￿ to add￿$$ this in ￿latiOn to long term forecasting. For this reason. the going concern basis conts'nues to be adopted in the preparation ofthe Charity's financial statements. c. Basls for preparation The financial ststements have been prepared urKler the historic cost convention unless othe￿ise ststed in the relevant accounting policy notes and in accordance with Accounting and Rep)rting by Charities,. Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effectNe 1 st January 2015) - (Charities SORP {FRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The principal accounting policies that have been applied to all years presented in these financial ststements are set out below. The preparation of financial statements requires the use of ￿rtain critical accounting estimates. It also requires Twstees to exercise their judgement in the process of applying the accounting policies. Use of available infomiation and application of judgement are inherent in the formation of esb"mates. Actual outcomes in the future could drfter from such ests'mates. The areas involving a h￿her degree ofjudgernent or complexty. or areas where assumptions and estimates are signfficant to the financial statements are disclosed in Note 2. d. Recognillon of outstanding employee beneflts No provision for outstanding holvjay pay was made under previous UK GAAP. U￿r FRS 102 the costs of short-term employee beneffls are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employees, services are received. . Fixed assets Individual fixed assets costing £500 or more are initkqlty recorded at cost. Fixed assets that ost less than £500 are treated as eynditure in the ststement of financial activities. Page 22 Attitude is Everything (Co No - 06397532) Notes to the Financial Statements for the year ending 31st March 2021 (continued) f. Fund accounting The nature arKI purpose of each furKI is explained in Note 9 to the financial statements. g. Financial instruments The only financial instruments held by the company are debtors and creditors. These are categorised as 'basi¢' in accordance wth Section 11 of FRS 102 and are initialty recognised at transaction price. These are Subseq￿ntIY measured at their transaction price less any impairment. h. Income Income is recognised vthen the charty has entitlement to Ihe funds, il is probable that the income will be re￿Ived. and the amount can be measured reliably. Donations and grants are spltt betr￿n restricted and unrestricted funds in accordance wrth the terms of the grant or donation. Donations and gifts are recognised in the ststement of financial aclivitEs when receivable. Income from govemment and other grants is recognised vthen the charity has entitlement to the funds. any perfomance conditions attached to the grants have been met. it is probable that the income will be received. and the amount can be measured reliabty and is not deferred. Bank interest is recognised on an accrual basis. . Expenditure Expenditure is included in the statement of finanoal actNbttes on an a¢crual's basts, inclusNe of any VAT. It is recognised when there is a legal or constructNe obligation to pay for rt. Certain expenditure is direcdy attributable to specific activities and has teen included in those cost categories. Certain other costs, which a￿ attributable to more than one activity. are apportioned across cost categories on the basis of an estimate ofthe prow)rtion oftime spent by staff or resoU￿e$ used on those activities. j. Defined contribution penslon Scheme The charity operates a defiwj contributron scheme and the pension charge represents the amounts payable by the company to the fund in resF*d of the year. k. Leases Rentals applicable to operating ￿a￿eS are charged to the statement of financial activities over the period they are incurred. l. Depreciatlon Depreciation is provided on tangible fixed assets so as to write off the CO￿ or valuation. less any ests"mated residual value. over their expected useful eC0t￿mIG life as foll0v￿.. Fixtures. fittings and equipment 33.33% straight line basis 2. Critical judgements and estimates No critical judgements have been made by management in apptying the charity's accounting policies. Page 23 Attitude is Everything (Co No - 06397532) Notes to the Financial Statements for the year ending 31st March 2021 (continued) 3. Oonations and Legacies Restricted Unrestricted 2021 Total 2020 Total Arts Council Paul Hamtyn Foundation St James. Place Charrtable Foundation Manor 2056 Trust Oldham Foundation National Lottery Fund￿9 Bluedot Donations Esmee Fairbairn Festival Republic Glastonbury Fests'val DWP Access to Work Other Grants and Donalions 254.294 15.801 264.294 69,750 249.7(Ki 69.750 53.949 1,000 5.000 5,000 2,000 40,912 2,900 82.305 55.498 137.803 40.000 40,000 12.500 11,500 21,142 4,418 3.407 3,407 4.433 4.433 Total 139.661 375.026 S14.687 415.822 There V￿re no unfijlfilled conditions or other conb"ngencies attaching to these grants. 4. Income from Charitable Actlvltles Restricted unrestn.cted 2021 Total 2020 Total Access Consultar 32,318 32.318 62,134 Disabilrty Equaltty Trainin9 Other sales arNJ eamed income 24,237 24,237 42,253 22.718 22.718 36.919 Total 79,273 79.273 141.306 Page 24 Attitud• is Everythlng (Co No - 06397532) Notss to the Financial Statements for the year ending 31st March 2021 (continued) Totsl Expenditure RaisTrvJ funds Charitab activitie5 Support Costs 2021 Total 2020 Total Expenditure staff costs (note n 35.734 250, 138 89.335 376,207 343,902 Recruitmenl. Training and Other staff costs 9.568 Rent, Insuran￿ and ServÉces 31.387 31.387 61,862 Artists. Trainers, Interpreters 31.154 31.154 28,684 Office Overheads 11,281 11,281 11,822 Project materials, Delivery and Marketing costs 3,619 3,619 9,175 Volunteer costs 132 132 13,554 Board and Govemance 113 2,346 Bank Charges 245 245 311 Transport and Travel 12.018 Independent Examination fee 1.500 1,500 1,500 Other Professional fees 17.704 17.704 24,940 Depreciation 3,838 3.838 522 326 Add.. allocation of support costs 139.079 158.94 Total expenditu 55.602 424.122 479.724 522,326 Net incomellexpendlture) for the year This is stated after charging l ¢Jedthng.' 2021 2020 Depreciation Independent Examination fees 3,838 No expenses were reimbursed to Trustees during the year. (2020- £95n Page 25 Atlitude is Everything (Co No - 06397532) Notes to the Financial Statements for the year erKling 31st March 2021. (continued) 7. Stsff Costs 2021 2020 Salaries and wage5 Social security costs Pension contributions 314.583 23,345 37.280 286,101 21.664 36.137 375 207 343.902 The average weekly number of staff (expressed as fu114ime equNalents) during the year was 10.5 {2020-. 9.5) 2021 2020 No. Raising funds Charrtable activrties Support costs 10.5 8. Tanglble flxed assets Fixtures. r￿IngS and equipment Total As at 1 Awl 2020 7.932 7.932 Addrtions As at 31 March 2021 11.512 11.512 Depreciation As at 1 April 2020 2,643 2,643 Charge for the year 3,838 3,838 As al 31 March 2021 6.481 6.481 Net Book Value As at 31 March 2020 5.288 As at 31 March 2021 Page 26 Attitude Ss Everything (Co No - 06397532) Notes to the Financlal Statements for the year ending 31st March 2021 (contSnued) 9. Taxatlon The charitable company is exempt from corporation tax as all its income is Charitable and is applied for charitable purposes. 10. Debtors 2021 2020 Trade debtors 19.949 46.740 Other debtors 1,969 Prepayment ar)d accruwj income 7.145 1,355 50.064 11. Creditors: amounts due within 1 year 2021 2020 Trade C￿ditO 11,396 14,116 Taxation and social se￿rity 10,723 9.085 Other Creditors 6.955 3.937 Deferred income (National Lt)ttery Communty Fund) Accruals ar)d provisions 23,300 5.262 12. Analysls of rbet assets between funds Restricted Funds Unrestricted funds Total funds Tangible fixed assets 5.031 6,031 Net CAJfrent assets 3.641 246.420 250.061 Net assets at the end of the year 251.4S1 255.092 Page 27 Attitude is EverythlNJ (Co No - 06397532) Notes to the Financlal Statements for the year ending 31st March 2021 (continued) 13. Movements in Funds At the start of Incoming the year sources Outgoing resources At the end of the year Unrestrl¢ted fun DWP Access to Work 3.407 {3.407} Research Fund Total restrithd funds 139 661 173 006 Total funds: 140.856 479 724 255 092 14. Reconclllatlon of net Income to net cash flow from operating activltles 2021 2020 Net in¢omel{expenditure) for the reporting period 114,235 34,802 Adjustments for. Interest from inveStff￿nls t)epreciation charges 3,838 (IncreaseyDe¢rease in stock {IncreaseyDecrease in debtors 22,970 (23,8991 {De¢reaselllncrease in creditors Net cash provided byl(used in) operatlng actlvllles 31.595 Page 28