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← Attitude Is Everything

2024-03-31-accounts

Company registration number: 06397532 Charity registration number: 1121975

Attitude is Everything

(A company limited by guarantee)

for the Year Ended 31 March 2024

(Co No - 06397532)

Attitude is Everything

____________

Contents
Chair’s Report 1
Trustees' Report 2 - 22
Independent Examiner's Report 23
Statement of Financial Activities 24
Balance Sheet 25
Statement of cash flows 26
Notes to the Financial Statements 27 - 33

(Co No - 06397532)

Attitude is Everything

Trustees’ Report for the year ended 31st March 2024

CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2024

I am delighted to be presenting my fourth annual report as Chair of Attitude is Everything, alongside my co-Chair Jacqui Adeniji-Williams, reflecting on another successful and exciting year for Attitude is Everything.

This has been a year of significant growth and development for Attitude is Everything. The support we received from a wide range of funders, corporate donors and individuals in this period was vital in enabling us to deliver the achievements outlined in this report. We were delighted to become one of Arts Council England’s new Investment Principles Support Organisations this year and we are grateful for their continued support. Thanks also go to our funders: The National Lottery Community Fund - RC England Wide, Esmee Fairbairn Foundation, Paul Hamlyn Foundation, John Ellerman Foundation, Dr Martens Foundation and PPL Giving.

Thank you also to our corporate and charitable donors – Glastonbury Festivals, Blue Raincoat Music, PRS for Music, Nozstock The Hidden Valley, 2000Trees, Music Publishers Association, BPI, Centurion Management, Key Production and Safe with Sound. We were pleased to run our first Big Give campaign this year and thank all of those who donated to it, as well as several individual donors and fundraisers who supported our work over the year.

We wish to also extend our thanks to Reed Smith for legal support over the year and Taylor Wessing, Universal Music and Faber Music for venue hire support.

This year saw a number of staff and trustee changes. We offer our thanks to Trustees Aminder Virdee, Jenny Hamada and former Co-Chair Hannah McKearnen who stepped down this year. Their contributions to the work of Attitude is Everything have left a lasting impact. This year also saw the departure of our Artist Development Manager Rich Legate, who was instrumental to the launch and development of our Next Stage initiative.

We also welcomed a wealth of new talent to the staff team this year – Inclusive Communities Manager Bee Grzegorzek, Training Manager Dominique Gibson, Communications Manager Henna Patel, Artist Development Manager Hillary Juma, Skills Development Manager (maternity cover) Johann Meux and Beyond The Music intern, Maia Barker. We also welcomed four new trustees and one shadow Trustee over the year – Ruben Govinden, Jessica Jones, Sam Oldham, Esta Oram and Becki Wingell.

Our Trustees contribute their expertise and experience across the organisation and we would like to acknowledge the contribution of the Chairs of our subcommittees – Daniel Pounder, Adrian Bossey, Rachael Burton, James Drury and Becki Wingell.

Stepping outside of the period referred to in this report, we wish to mark the sad passing of Roger Robinson OBE in August of this year. Roger served as a LB Camden Council Labour Councillor for a record 38 years and was Mayor of Camden from 2001-2002. During this time he chaired the council's disability oversight panel and worked as a Camden Disability Champion, receiving an OBE for his work in the community and on disability issues in 2000. Roger was a tireless supporter of Attitude is Everything and he is greatly missed.

Finally, I would like to thank and acknowledge the dedication and support the organisation has received from its staff, trustees, volunteers, network members, patrons, Artist Ambassadors and Future Leaders.

Jane Dyball (Dec 19, 2024 12:29 GMT)

Jane Dyball

Jane Dyball, Co-Chair

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The Board of Trustees are pleased to submit their report and independently examined financial statements for the year ended 31st March 2024.

Reference and Administrative Information

Attitude is Everything is a charitable company limited by guarantee, incorporated as a company on 12th October 2007 and registered as a charity on 13th December 2007. Attitude is Everything Limited began trading on 1st April 2008, having separated from Artsline Limited.

The company was established under a Memorandum of Association which established the objects and the powers of the charitable company and is governed under its Articles of Association.

Attitude is Everything is a registered charity (number 1121975), is constituted as a company limited by guarantee (number 06397532) and is registered for VAT (number 341354524). Its objects, powers and other constitutional matters are set out in its Memorandum and Articles of Association. These financial statements comply with current statutory Memorandum and Articles of Association and the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 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.

Registered office

54 Chalton Street Kings Cross London NW1 1HS

Directors

The directors of the company are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. The trustees serving during the year and since the year end were as follows:

Jane Dyball – Co-chair Jacqui Adeniji-Williams – Co-chair Daniel Pounder – Treasurer Rachael Burton James Drury Ben Price Adrian Bossey Rachel (Ray) Pope Jennifer Hamada – resigned November 2023 Hannah McLennan – appointed in December 2023 Aminder Virdee – resigned March 2024 Hannah McKearnen – resigned June 2024 Esther Oram (Esta Rae) – appointed in June 2024 Ruben Govinden – appointed in June 2024 Jessica Jones – appointed in June 2024 Samantha Oldham – appointed in June 2024

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Principal Staff

Suzanne Bull MBE – Founder Celia Makin-Bell – Managing Director Jacob Adams – Head of Research and Campaigns Paul Hawkins - Head of Skills Development

Company Secretary

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 Wyatt

Bankers

Unity Bank Trust 9 Brindley Place Birmingham B1 2HB

The Co-operative Bank P.O Box 250 Skelmersdale WN8 6WT

Solicitors

Reed Smith Broadgate Tower 20 Primrose St London EC2A 2RS

Independent Examiners

Additude Ltd 9 Rhapsody Court Wakeman Road London NW10 5DF

Objects, Aims and Activities

Objects and Aims

The objects of the charity are:

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The vision that shapes our mission statement, beliefs and annual activities is:

Our vision is to see music and live event industries valuing disabled people as audience members, performers, professionals and volunteers.

Our Mission Statement:

Attitude is Everything connects disabled people with music and live event industries to improve access together.

Our work won’t stop until this becomes the norm.

Through our work:

Our Beliefs are that:

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Activities

All of our activities centre around enabling us to connect Deaf, disabled, and neurodivergent people with the UK’s music and live event industries. Our mission is to improve access together, while disabled people are empowered to participate as they wish.

During 2023/24 we achieved this via the following streams of activity:

1. Networks of disabled people

Mystery Shopping

For disabled people seeking access to shows and events, our Arts Council England and Paul Hamlyn Foundation-supported Mystery Shopping scheme is central to our work to champion the voices of disabled people. We induct new Mystery Shoppers monthly via online calls, and then enable them to provide feedback on their experiences of music venues and festivals using our online Mystery Shopping forms. This data is logged and shared with venues and festivals whenever possible, alongside our offer of support in addressing any identified access issues. Following receipt of feedback, we invite venues and festivals to share the impact it has had.

Next Stage

For disabled people seeking careers as music creators, our Arts Council England-supported Next Stage initiative is a network specifically for them. We provide regular opportunities for peer support and information exchange, a programme of online career development sessions, a monthly newsletter sharing talent development and funding opportunities, as well as direct signposting for people who contacts us. We also have a group of Next Stage Artists Ambassadors in partnership with Featured Artist Coalition, helping us to amplify our work and sharing their own lived experience and expertise via industry platforms.

Beyond The Music

For disabled people seeking careers as music industry executives, our Beyond The Music initiative, supported by the National Lottery Community Fund, is centered around a network of disabled industry professionals and those wishing to move into the industry. We provide regular opportunities for peer support and information exchange, a programme of online career development sessions, and a monthly newsletter sharing job opportunities. Alongside this activity, we run a Future Leaders programme, provide work placements with industry partners and offer a mentoring scheme.

2. Supporting the music and live events industries

Beyond our Mystery Shopping scheme, we support the UK’s music and live events industries in a variety of ways:

Live Events Access Charter

Our Live Events Access Charter provides a framework for venues and live outdoor events to improve accessibility for audiences, artists, volunteers, and professionals. It provides guidance to enable members to comply with the Equality Act 2010 and strive beyond this to develop innovative practices. We award and celebrate the work of Charter members to address accessibility via Bronze, Silver, Gold and Platinum levels. To develop Charter members’ understanding and encourage an initiative-taking approach, we support members to complete action plans informed by guidance alongside providing a newsletter and regular

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online sessions for members to connect, learn from invited guests, share issues, and discuss solutions.

Project publications and influencing

Alongside empowering disabled people through our Next Stage and Beyond The Music initiatives, as well as other projects, we work to influence and support the industry in improving accessibility via the publication of survey findings, the production of guidance, the creation of influencing campaigns, and the formation of industry partnerships.

Training

Our disability-led training offer is an essential part of our work to affect change in industry culture. It does this by equipping professionals with new perspectives on disability, an understanding of the legal framework, and insights into practical solutions that improve accessibility for disabled audiences, artists, volunteers, and professionals. At the core of this is the social model of disability, empowering attendees to think about the barriers their practices and spaces might pose to people, and how to remove them.

Access Consultancy

Our disability-led Access Consultancy provides bespoke support for live outdoor events and venues and the wider music and live events industry. The service’s offer ranges from plan reviews and public consultation advice, to on-site event access consultancy and support, accessibility in conferencing, and guidance on how to integrate accessibility into creative and employment practices.

Festival Volunteering

Our festival volunteering scheme works with event partners to provide empathetic and knowledgeable disabled volunteers at viewing platforms and accessible campsites. This simultaneously provides opportunities for disabled people, while promoting and demonstrating the value of our work to disabled attendees. As well as directly brokering volunteering opportunities, we also provide support and guidance to support festivals to increase the reach of their volunteering programmes.

3. Research and Development Projects

2023/24 saw us commence four important projects to develop an innovative new practice. These projects allow us to expand the boundaries of our work engaging with and empowering disabled people, while supporting the music and live events industries.

Audience Development

Our John Ellerman Foundation-supported Audience Development initiative is focussed on expanding our ability to engage with disabled live event audiences, exploring and amplifying experiences of intersectional barriers and specific access requirements via surveys and content production. Activity also includes work to make industry volunteering opportunities more accessible via guidance and partnerships. We also run a programme to empower disabled audiences via regular online sessions with consumer-facing partners, alongside signposting to online resources and opportunities.

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Environmental Responsibility

Our Arts Council England-funded Environmental Responsibility project is a partnership between Attitude is Everything, Julie’s Bicycle, and A Greener Future. We are consulting with disabled people, climate change organisations, and the industry to examine the barriers that sustainability initiatives can create for disabled people and share practical ways in which venues, events and festivals can implement climate change solutions which are also accessible to disabled people. We’re also exploring ways in which disabled people can become more involved in climate justice.

Inclusive Communities

Our Arts Council England-funded Inclusive Communities project focusses on areas of England that have low engagement with the arts linked to economic and social deprivation. Through engagement with disabled people, local authorities, regional organisations, venues and events in these areas, we seek to support the development of accessible opportunities for local disabled people to engage with music and cultural events as audiences, music creators, volunteers and professionals. The regional focus in this period was Medway in Kent.

Diversity

We recognise that disabled people are from diverse backgrounds that give them unique lived experiences, so we strive to reflect these experiences across our work. We're committed to ensuring that diversity and inclusion is embedded in the culture of our organisation. We partner with organisations at a cross-organisational level to progress key aims such as engaging with and amplifying the voices of disabled people who may face discrimination across multiple protected characteristics. We achieve this via joint reports with partners, digital content, training and events.

4. Strategic influencing

Industry Taskforce Participation

Our staff members are active participants in a wide range of industry taskforces and consultative groups, lending their expertise and disability-led perspectives to discussions, and securing the consideration of accessibility in activities such as sector surveys and diversity initiatives.

Strategic Partnerships

We secure strategic partnerships via individual projects to reach diverse audiences, provide opportunities to our beneficiaries, and support inclusive practices across the industry.

Public Affairs

Our public affairs work focusses on identifying key concerns that might impact disabled people seeking to engage with the music and live events industries and seeking to address them via engagement with MPs, peers and government departments.

Public Speaking

Staff from across the organisation engage in regular public speaking at industry events to promote our work via keynote speeches, presentations, Q+A sessions and participation in panel discussions.

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Communications

Our communications support all of the above activities via our website, social media channels, newsletters, press releases and engagement with journalists seeking our input on stories. We are regularly commissioned to write features and opinion pieces, and actively approach press and media outlets to highlight our work and increase awareness of the issues we identify and solutions we champion.

Looking back on the year

This year can be summed up in one word: change.

We welcomed the talent and vision of new staff members and trustees to the team, began four vital new projects to expand the horizons of our work and shone a light on previously overlooked conversations around disability and accessibility in the music and live events industries. We also significantly invested in developing the organisation’s financial resilience, operational systems, core support offer to the industry and ability to work strategically over the years ahead.

This year was also the first year operating as an Arts Council England Investment Principles Support Organisation, providing us with a framework to develop our work around the themes of Ambition and Quality, Environmental Responsibility, Dynamism and Inclusivity and Relevance.

By the end of this period the sheer breadth of our activities reflected more than ever the work we need to be doing in order to achieve our vision: the UK’s music and live event industries valuing disabled people as audience members, performers, professionals and volunteers.

The post-pandemic landscape of the music and live events sectors was still a complicated one. Businesses continued to be impacted by changes in audience habits and behaviours, alongside additional pressures such as rising prices and increased demand on limited infrastructure. Despite this, this year saw the continued rejuvenation of conversations that had stalled in March 2020. Growing demand across the sector for support to be more accessible and inclusive was palpable, alongside an openness towards efforts to progress conversations around disability, accessibility and diversity within the industry.

No better evidence of this can be found than in the reception gained for our two groundbreaking publications in this year – our joint Unseen Unheard report with Black Lives in Music shining a light on the experiences of Black disabled music creators and professionals, and our No Climate Action Without Us toolkit, published in partnership with Julie’s Bicycle and A Green Future, which focuses on how to include disabled people in live event sustainability.

This year also saw us launch three new research and development projects with the support of John Ellerman Foundation and Arts Council England. Our audience development initiative gave us the capacity to plan work to amplify the voices of disabled audience members with diverse lived experiences. Our Inclusive Communities project enabled us to focus on uplifting areas with low arts engagement. And our Environmental Responsibility project paved the way for innovative work examining how accessibility and sustainability can coexist in the live events industry.

Other areas of significant forward-looking change included the expansion of our training offer, and the beginning of a major project to consult on and rewrite our Live Events Access Charter. In this period, we also bid for and won the tender to deliver standards and accreditation for the national All In scheme - a groundbreaking piece of work led by the four national Arts Councils

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which will expand our capacity to contribute to change across the arts and cultural sector in the years to come.

Other key achievements included:

Performance

1. Empowering disabled people

In total we harnessed the lived experience of over 750 disabled people this year via surveys, workshops, Mystery Shops, ‘report an issue’ forms, and the production of content for our website and comms channels.

Mystery shopping and event volunteers

“From the moment I signed up as a Mystery Shopper, my life undoubtedly changed for the better. I feel as if I found my voice, and Attitude is Everything has empowered me (and others) in becoming actively involved in changing things for the better. Being able to use my experiences to help improve accessibility for live music events is immensely rewarding, and it definitely sparked my passion for this line of work.”

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Next Stage

“I've made connections with other artists who also have long-term health conditions and/or disabilities. Hearing their stories and seeing them sharing their music and careers on social media has made me feel less alone in the industry.”

Beyond The Music

“I owe a lot to Attitude is Everything [in helping me to] carve my career path in both my freelance professional life and my other employment. It's helped me understand myself and feel empowered. I have learnt a lot about accessibility. I have also made many friends and they have opened up many opportunities for me.”

2. Supporting the music and live events industry

Across all of our work we engaged with over 360 organisations over the year, including:

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Live Events Access Charter

“Since working with Attitude is Everything via the Charter we have made significant improvements for access provision at our outdoor arts family festivals. It's fabulous to have that level of sector knowledge available when we need to learn more, attempt something new to us or discover new ways to engage a broader, more inclusive audience.”

Training

“I feel more confident and equipped to raise questions around disability and access with my team to make improvements to the venue…I will think about access requirements more carefully in future recognising that there is not a one size fits all approach.”

Access Consultancy

Project publications and influencing

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Mystery Shopping

“The report is fantastically useful. It’s so encouraging in terms of feedback on those things that do work in our operation but so useful for pointing out where we’re doing less than we could. Having the really detailed experiential report clarified the range of issues that can arise for someone and was really helpful in broadening our scope for what to considering when making changes in the venue.”

3. Research and development projects

Audience Development

“I have much greater confidence to approach venues and ask about their provision for me. No longer am I put off by poorly worded or implemented online offerings. As a result, I am attending and enjoying a much wider range of gigs and performances... I feel more confident knowing there is an organisation and dedicated community who care about this.”

Environmental Responsibility

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Environmental Responsibility at Arts Council England. 100+ industry professionals attended.

Inclusive communities

Diversity and Intersectionality

4. Strategic Influencing

Industry taskforce participation

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Public Affairs

Communications and public speaking

5. Organisational development

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Plan for Future Periods

Through our ACE-funded IPSO programme we have identified a number of strategic ambitions for the period of 2023-2026:

  1. Representing the diverse lived experiences of disabled people.

  2. Connecting the music and live events sector with disabled people to influence each other and drive systemic change.

  3. Gathering evidence from disabled people and including their voices and perspectives to create best practice tools and resources that the cultural sector can use to meet the needs of disabled artists, audiences, volunteers, and employees.

  4. Using a sector-wide partnership and disability-led approach to co-design standards.

These ambitions sit alongside our business plan goals:

  1. Growing the charity’s finances steadily over the next 4 years through earned income and major funder strategies.

  2. Building upon our reputation and networks across this sector by further building our public affairs profile, refreshing our website, and building social media following.

  3. Ensuring the organisation has the right skills and expertise it needs to successfully fulfil these ambitions. This includes investing in business development resources and ensuring the organisation has the right financial expertise required as we grow in size and complexity.

Our ambitious delivery plans for 2024-2025 include:

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We will also continue to deliver on organisational and business development, including:

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for all our staff and trustees including diversity training, mental health first aid and joining the Parents and Carers in the Performing Arts (PiPA) charter.

Public Benefit

Attitude is Everything carries out a wide range of activities as detailed in pursuance of its charitable aims. In setting our work programme each year, the trustees take account of the Charity Commission’s guidance on public benefit, 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 benefit because:

Financial Review

Review of Statement of Financial Activities and Statement of Cashflows

Despite the challenging circumstances the charity and wider sector face, we had another successful year and have remained financially resilient due to the support of our funders and careful financial management. During 2023-2024 the charity made a surplus of £7,146 (2023 - £111,500) as it sought to bring expenditure in balance with income.

Balance Sheet Review

Overall, as of 31[st] March 2024, the charity had total reserves of £487,760 (2023 - £480,614). These reserves were made up of general reserves (funds which are neither restricted nor designated) of £437,760 (2023 - £430,614), designated reserves of £50,000 (2023- £50,000) and nil restricted grants and donations (2023 - nil). At the balance sheet date, the charity held cash at bank of £595,646 (2023 - £536,029). The free reserves, comprising unrestricted reserves less designations and less fixed assets amounted to £437,760 (2023 - £430,017).

During the period to 31st March 2024 free reserves increased from £430,614 to £437,760. In the previous year the board had decided to designate £50,000 towards investment in infrastructure and business resilience to be spent in the next three years. Restricted grants and donations totalling £250,432 (2023 - £244,165) were received during the year. All the restricted income received was spent in the year, with nil (2023 - nil) held on the balance sheet as of 31st March 2024.

Compliance with Reserves Policy

Attitude is Everything’s reserves policy is designed to reflect the underlying risks facing the charity and to ensure that we have an appropriate level of free reserves to safeguard its operations. We have a balance of free reserves in excess of the minimum level stated in the policy (as set out in the Structure, Governance and Management section) of £200,000 for 2023-2024, to be increased to £225,000 in 2024-2025. This reflects a risk-adjusted premium that will be reevaluated by the trustees in the next financial year reflecting the risk environment assessed at that time.

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Trustees note that our free reserves increased significantly between 2021 and 2023 due to careful financial management, restrictions on delivery of activity due to Covid-19, and strong support from our existing funders. The organisation has clear plans in place to gradually reduce these reserves through one-off investments in organisational capacity and capital projects which will together increase our ability to expand our work with our communities.

Structure, Governance and Management

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:

The Board of Trustees operates from 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 between the Managing Director, Founder and trustees, to enable the healthy level of challenge necessary to make sure the interests of the organisation and its users are protected.

Responsible governance of the charity is exercised through the Board of Trustees who are all trustees of the charity (‘the board’). The board is made up of independent lay members who are responsible for the conduct of Attitude 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 responsible for setting the strategic direction of the charity and is ultimately accountable 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 governance as defined by SORP (FRS102) such as strategic planning and direct charitable activities 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 is required to attend board meetings and to report on all operational and financial matters including staff matters and service delivery. The charity pays a premium for professional indemnity insurance for its trustees which is included within the total insurance premium payable each year.

Recruitment and appointment of new trustees

Candidates are required to complete a formal application process which includes completing an application form with referees, and if successful at application form stage, attending an

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interview. Interviews are carried out by trustees and staff representatives. Once references and interviewers' recommendations are deemed to be satisfactory by the board, successful candidates have the opportunity to observe a board meeting. New trustees can be voted onto the board any time after these steps have been taken.

They receive an induction pack that includes:

Trustees are required to abide by Attitude is Everything strict code of conduct for trustees and declare any potential conflicts of interests. Trustees receive specific training in the roles and responsibilities of charity trustees and finance.

As charity trustees, they have control of Attitude is Everything and its property and funds. The minimum number of trustees must be three, but (unless otherwise determined by ordinary resolution) shall not be subject to any maximum. At least 10% of whom must be disabled, due to the nature of Attitude 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 to act as a charity trustee of Attitude is Everything before they are eligible to vote at any board meeting. Apart from the existing trustees named in our Memorandum and Articles, every trustee must be appointed for a term of three years. The trustees may at any time decide to appoint a new trustee, whether 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 trustees would not as a result be exceeded and further provided that the minimum number of disabled trustees has been maintained. A trustee who has served for two consecutive terms may not be reappointed for a third consecutive 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 disability-led. At the time of writing, 50% of the senior leadership team of the organisation identify as disabled and/or neurodivergent. This figure increases to 80% if senior managers are included. 58% of staff and 57% of trustees identify as disabled and/or neurodivergent. 58% of staff identify as white British. We continue to be a majority female organisation at both staff and trustee level.

Principle Risks and Uncertainties

Despite the considerable challenges facing the music and live events industry, Attitude is Everything continues to be financially robust, with our turnover growing by 100% over the last 3 years. The trustees of Attitude is Everything have a risk management strategy which comprises:

Over the last 3 years the charity has mitigated many of the risks it faced as a result of external threats to the music and live events industry as a result of Covid-19, Brexit and cost of living crisis and internal challenges including staff changes and business recovery. The expansion

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of our staff team and investment in organisational systems has also mitigated risks around capacity and single point of knowledge failure. At the time of writing the charity is assessed by Arts Council England as having a minor risk rating.

The risk register includes insurance cover, health and safety, working with children and vulnerable adults, financial management, personnel practices, data protection, ICT and technology. In relation to these matters, and apart from matters completely outside the charity’s control, the trustees consider that the risks to which the charity is subject have been mitigated to a satisfactory level.

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 benefit from the exercise of these people's talents. Within the framework of our terms and conditions of employment, we are committed to rewarding its employees with a mixture of pay and benefits as part of an approach to total reward in order to attract and retain motivated, flexible people who take responsibility, work as a team, improve performance and develop new skills. During 2023-24 we launched a new benefits package and implemented a new performance review system.

Related parties

No trustees received any payment of money or other material benefit (whether directly or indirectly) from the charity except for reimbursement of reasonable out-of-pocket expenses as per our Memorandum and Articles. Although trustees may enter into a contract with the charity to supply goods and services in return for a payment or other material benefit if these or goods and services 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 reserves (unrestricted reserves not invested in fixed assets or designated for specific purposes) at a minimum level which can fund the greater of: i) our projected closing liabilities, calculated based on shutting down the organisation with legal costs, redundancies and six months of lease liabilities; and ii) three months’ expenditure.

Trustees risk-assess our reserves level on a quarterly basis, to ensure that our reserves stay within the band of three-six months of expenditure, with discussions taking place at board level if these minimum or maximum levels are not maintained. Minimum reserves levels are reviewed annually. The approved minimum free reserves level for 2023-2024 is £200,000 and this will be increased to £225,000 in 2024-2025 in view of our increased expenditure. Attitude is Everything maintained free reserves above this minimum level in compliance with the reserve policy throughout 2023-2024.

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Statement as to Disclosure of Information to the Independent Examiner

Each of the persons who are trustees at the time when this report is approved confirms that:

Independent Examiners

A resolution to re-appoint Additude Ltd as the charity’s independent Examiner will be put forward to the forthcoming Annual General Meeting.

The trustees have prepared this report in accordance with the special provisions relating to small companies within part 15 of the Companies Act 2006.

Approved by the board and signed on its behalf by:

Jane Dyball 16/12/24 ~~..........................~~ Jane Dyball (Dec 19, 2024 12:29 GMT) ............... Date: Jane Dyball Co-Chair

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Statement of Trustees’ responsibilities

The trustees (who are also the Directors of Attitude is Everything for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income or expenditure, of the charitable company for that period.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping proper and adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 22

(Co No - 06397532)

Attitude is Everything

Independent Examiner’s Report to the Directors of Attitude is Everything for the year ended 31st March 2024

_____________

We report on the accounts of the company for the year ended 31 March 2024, which are set out on pages 24-33.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the 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 (“the Charities Act”) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of CIPFA.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general directions given by 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 consideration of any unusual items or disclosures in the accounts and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in, any material respect, the requirements:

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Andi Dollia Andi Dollia (Dec 20, 2024 00:50 GMT)

Andi Dollia, CPFA ADDITUDE LTD 9 Rhapsody Court Wakeman Road London, NW10 5DF

20/12/24 Date:

Page 23

(Co No - 06397532)

Attitude is Everything

Statement of financial activities for the year ended 31st March 2024 (incorporating an income and expenditure account)

___
Income from:
Note
Donations and
legacies
3
Charitable
activities
4
Bank Interest
Other income
Total income
Expenditure on:
5
Raising funds
Charitable
activities
Other
Total expenditure
Net income
(expenditure)
Transfers between
funds
Other recognised
gains/(losses)
Net movement in
funds
Reconciliation of funds:
Total funds
brought forward
Total funds
carried forward		 _____
Restricted
£
250,432
-
-
-
250,432
-
250,432
-
250,432
-
-
-
-
-
-		 _____
Unrestricted
£
496,713
135,506
7,148
-
639,367
111,392
520,829
-
632,221
7,146
-
-
7,146
480,614
487,760		 ____
2024
Total
£
747,145
135,506
7,148
-
889,799
111,392
771,261
-
882,653
7,146
-
-
7,146
480,614
487,760		 ____
Restricted
£
244,165
-
-
-
244,165
-
245,165
-
245,165
(1,000)
-
-
(1,000)
1,000
-		 _____
Unrestricted
£
378,595
142,604
727
-
521,926
63,192
346,234
-
409,426
112,500
-
-
112,500
368,114
480,614		 ____
2023
Total
£
622,760
142,604
727
-
766,091
63,192
591,399
-
654,591
111,500
-
-
111,500
369,114
480,614

The notes on pages 27 to 33 form part of these financial statements.

Page 24

(Co No - 06397532)

Attitude is Everything

Balance Sheet at 31st March 2024

_______
Note
Fixed Assets
Tangible fixed assets
8
Current assets
Debtors 10
Cash at bank
Creditors: amounts falling due within one year11
Net current assets
Net assets12
Funds
13
Restricted
Unrestricted:
General Funds
Designated Funds
Total funds		 ____
2024 2023
£
£
- 597
44,646
25,037
595,646
536,029
640,292
561,066
152,532
81,049
487,760
480,017
487,760
480,614
-
-
437,760
430,614
50,000
50,000
487,760
480,614

For the year ended 31 March 2024 the company was entitled 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 financial statements which give a true and fair view of the state of affairs of the company as at the year-end in accordance with requirements of section 394 and 395, and which otherwise comply with requirements of the Companies Act 2006 relating to financial statements, 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.

16/12/24 Approved by the Trustees on and signed on their behalf by:

Jane Dyball Jane Dyball (Dec 19, 2024 12:29 GMT)

Jane Dyball Co-Chair, Trustee

Page 25

(Co No - 06397532)

Attitude is Everything

Cashflow Statements as at 31st March 2024

___________

Note


Cash flows from operating activities
Net cash provided by operating activities
14

Cash flows from investing activities
Purchase of fixed assets

Bank Interest

Net cash provided by investing activities

Change in cash and cash equivalents in the
reporting period

Cash and cash equivalents at start of period

Cash and cash equivalents at end of period
 2024
£
52,469
-
7,148
7,148
59,617
536,029
595,646		 2023
£
111,074
-
727
727
111,801
424,228
536,029

Page 26

(Co No - 06397532)

Attitude is Everything

Notes to the Financial Statements for the year ending 31st March 2024

_____________

1. Accounting policies

a. General information

Attitude is Everything is a public benefit entity and a company limited by guarantee, company number 06397532, registered in England. Attitude is Everything is also a charity, registered with the Charity Commission (charity registration number 1121975). The registered office and its principal place of business is 54 Chalton Street, Kings Cross, London, NW1 1HS.

b. Going concern

The Trustees confirm that at the time of approving the financial statements, there are no material uncertainties regarding the Charity’s ability to continue in operational existence for the foreseeable future. In arriving at this conclusion, the Trustees have taken account of current and anticipated financial performance in the current economic conditions, its business plan and its reserves position. Despite a number of uncertainties 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 place to address this in relation to long term forecasting. For this reason, the going concern basis continues to be adopted in the preparation of the Charity’s financial statements.

c. Basis for preparation

The financial statements have been prepared under the historic cost convention unless otherwise stated in the relevant accounting policy notes and in accordance with Accounting and Reporting by Charities; Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1st 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 statements are set out below.

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires Trustees to exercise their judgement in the process of applying the accounting policies. Use of available information and application of judgement are inherent in the formation of estimates. Actual outcomes in the future could differ from such estimates. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in Note 2.

d. Recognition of outstanding employee benefits

No provision for outstanding holiday pay was made under previous UK GAAP. Under FRS 102 the costs of short-term employee benefits 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.

e. Fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost. Fixed assets that cost less than £500 are treated as expenditure in the statement of financial activities.

Page 27

(Co No - 06397532)

Attitude is Everything

Notes to the Financial Statements for the year ending 31st March 2024 (continued)

_____________

f. Fund accounting

The nature and purpose of each fund 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 ‘basic’ in accordance with Section 11 of FRS 102 and are initially recognised at transaction price. These are subsequently measured at their transaction price less any impairment.

h. Income

Income is recognised when the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. Donations and grants are split between restricted and unrestricted funds in accordance with the terms of the grant or donation. Donations and gifts are recognised in the statement of financial activities when receivable. Income from government and other grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred. Bank interest is recognised on an accrual basis.

i. Expenditure

Expenditure is included in the statement of financial activities on an accrual’s basis, inclusive of any VAT. It is recognised when there is a legal or constructive obligation to pay for it. Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff or resources used on those activities.

j. Defined contribution pension scheme

The charity operates a defined contribution scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

k. Leases

Rentals applicable to operating leases are charged to the statement of financial activities over the period they are incurred.

l. Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Fixtures, fittings and equipment

33.33% straight line basis

2. Critical judgements and estimates

No critical judgements have been made by management in applying the charity’s accounting policies.

Page 28

(Co No - 06397532)

Attitude is Everything

Notes to the Financial Statements for the year ending 31st March 2024 (continued)

_____________

3. Donations and Legacies

Arts Council England
Paul Hamlyn Foundation
The National Lottery
Community Fund, RC England
Wide
Esmee Fairbairn Foundation
John Ellerman Foundation
Dr Martens Foundation
The Platinum Jubilee Pageant
Glastonbury Festival Events
DWP Access to Work
Other Grants and Donations
Total		 Restricted
Unrestricted
2024
Total
2023
Total
£
£
£
£
-
379,294
379,294
254,294
82,500
-
82,500
70,618
144,012
-
144,012
154,839
-
40,000
40,000
28,000
-
40,000
40,000
20,000
-
5,000
5,000
10,000
-
-
-
40,000
-
12,000
12,000
11,500
23,920
-
23,920
18,708
-
20,419
20,419
14,801
250,432
496,713
747,145
622,760

There were no unfulfilled conditions or other contingencies attaching to these grants.

4. Income from Charitable Activities

Access Consultancy
Disability Equality Training
Other sales and earned income
Total		 Restricted
Unrestricted
2024
Total
2023
Total
£
£
£
£
-
46,158
46,158
66,505
-
57,763
57,763
42,348
-
31,585
31,585
33,751
-
135,506
135,506
142,604

Page 29

(Co No - 06397532)

Attitude is Everything

Notes to the Financial Statements for the year ending 31st March 2024 (continued)

_____________

5. Total Expenditure

5.
Total Expenditure
Expenditure
Raising
funds
Charitable
activities
£
Staff costs (note 7)
74,964
374,822
Recruitment, Training and
Other staff costs
-
-
Rent, Insurance and Services
-
-
Artists, Trainers, Interpreters
-
46,599
Office Overheads
-
-
Project materials, Delivery
and Marketing costs
-
24,898
Volunteer costs
-
21,949
Board and Governance
-
-
Bank Charges
-
-
Transport and Travel
-
11,567
Independent Examination fee
-
-
Other Professional fees
-
-
Depreciation
-
-

74,964
479,835
Add: allocation of support
costs
36,428
291,426

Total expenditure
111,392
771,261
6.
Net income/(expenditure) for the year
This is stated after charging / crediting:
Depreciation
Independent Examination fees		 Support
Costs
£
112,446
42,128
54,298
-
45,012
-
-
2,288
501
-
1,725
68,859
597

327,854
(327,854)
-		 2024
Total
£
562,232
42,128
54,298
46,599
45,012
24,898
21,949
2,288
501
11,567
1,725
68,859
597
 2023
Total
£
449,795
10,022
46,960
30,627
29,656
24,707
14,869
1,066
322
15,654
1,725
27,398
1,790

882,653		 574,678

-		 -
882,653 574,678
2024
£
597
1,725		 2023
£
1,790
1,725

The amount of £393.96 in travel expenses were reimbursed to Trustees during the year. (2023 - £515)

Page 30

(Co No - 06397532)

Attitude is Everything

Notes to the Financial Statements for the year ending 31st March 2024 (continued)

_____________

7. Staff Costs
Salaries and wages
Social security costs
Pension contributions
 2024
£
473,817
39,406
49,009
562,232		 2023
£
377,834
31,983
39,978
449,795

The average weekly number of staff (expressed as full-time equivalents) during the year was 15 (2023: 11)

Raising funds
Charitable activities
Support costs
. Tangible fixed assets
Cost
As at 1 April 2023
Additions
As at 31 March 2024
Depreciation
As at 1 April 2023
Charge for the year
As at 31 March 2024
Net Book Value
As at 31 March 2023
As at 31 March 2024		 2024
No.
2.0
10.0
3.0
15.0
Fixtures, fittings and
equipment
13,302
-		 2023
No.
1.0
8.0
2.0
11.0
Total
13,302
-
13,302
12,705
597
13,302
597
-
13,302
12,705
597
13,302
597
-

8. Tangible fixed assets

Page 31

(Co No - 06397532)

Attitude is Everything

Notes to the Financial Statements for the year ending 31st March 2024 (continued)

_____________

9. Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10. Debtors

10. Debtors
Trade debtors
Other debtors
Prepayment and accrued income
11. Creditors: amounts due within 1 year
Trade creditors
Taxation and social security
Other Creditors
Deferred income
Accruals and provisions
12. Analysis of net assets between funds
Tangible fixed assets
Net current assets
Net assets at the end of the year

Restricted
Funds
£
-
-
-		 2024
£
37,146
-
7,500
44,646
2024
£
65,686
21,917
2,429
62,500
-

152,532
Unrestricted
funds
£
-
487,760
487,760		 2023
£
8,911
58
16,068
25,037
2023
£
15,984
1,185
1,775
56,500
5,605
81,049
Total funds
£
-
487,760
487,760

Page 32

(Co No - 06397532)

Attitude is Everything

Notes to the Financial Statements for the year ending 31st March 2024 (continued)

_____________

13.
Movements in Funds
At the start
of the year
Incoming
resources
Outgoing
resources
Transfers
£
£
£
Unrestricted funds:
General funds
430,614
639,367
(632,221)
-
Designated Funds
50,000
-
-
-
Total unrestricted funds
480,614
639,367
(632,221)
-
Restricted funds:
Paul Hamlyn Foundation
-
82,500
(82,500)
-
The National Lottery
Community Fund, RC
England Wide
-
144,012
(144,012)
-
DWP Access to Work
-
23,920
(23,920)
-
Total restricted funds
-
250,432
(250,432)
-
Total funds:
480,614
889,799
(882,653)
-
14. Reconciliation of net income to net cash flow from operating activities
2024
£
Net income/(expenditure) for the reporting period
7,146
Adjustments for:
Interest from investments
(7,148)
Depreciation charges
597
(Increase)/Decrease in stock
-
(Increase)/Decrease in debtors
(19,609)
(Decrease)/Increase in creditors
71,483
Net cash provided by/(used in) operating activities
**52,469 **
At the start
of the year
Incoming
resources
Outgoing
resources
Transfers
£
£
£
430,614
639,367
(632,221)
-
50,000
-
-
-		 At the end
of the
year
£
437,760
50,000
480,614
639,367
(632,221)
-		 487,760
-
82,500
(82,500)
-
-
144,012
(144,012)
-
-
23,920
(23,920)
-
-
250,432
(250,432)
-		 -
-
-
-
480,614
889,799
(882,653)
-		 487,760
2023
£
111,500
(727)
1,790
-
(15,624)
14,135
111,074

Page 33

FRSSE Full (Charity)

Final Audit Report

2024-12-20

Created: 2024-12-17 By: Andi Dollia (ukresource@payeslip.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA3S1gPjAPUaIAqTO82e2WtDtiLc7GxQ39

"FRSSE Full (Charity)" History

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