Company No. 06498296 (England & Wales)
Charity No. 1123777
WAYOUT- WORLDWIDE ARTS YOUTH LIMITED
(a company limrted by guranteed)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 04 APRIL 2024
CHARLES OSEI, BSC, MSC, ACIE, MCIPP, AFA, ATA
CHARITY INDEPENDENT EXAMINER I ACCOUNTANT
FLAT 3, 11 ROCHDALE WAY
LONDON
SE8 4LY

WAYOUT WORLDWIDE ARTS FOR YOUTH LTD
Company Reglstratlon Number:
06498296
Reglstered Charlty No.
1123777
FINANCIAL ACCOUNTS
FOR THE YEAR ENDED 04 APRIL 2024
CONTENT
Paga
Legal and Administrative Detsils
2-12
Report of Trustees
13
Independent Examiner report
14
Balance Sheet
15
Statements of Financial Activities
16-20
Notes to the Accounts

WAYOUT WORLDWIDE ARTS FOR YOUTH LTD
Company Registration Number.
Registered Charfty No.
1123777
ORGANISATIONAL PROFILE
For the year ended 04 Aprfl 2024
Nicholas Mcinemy BA
Mich￿1 Chandler Bsc Msc
Hazel Chandler MBE MA FRSA
John Macartney
Ashley Minto
Chair
Appointed January 1st 2022
Chair
Resigned D￿ember 2021
Company Secretary
Registered office:
25 Ne￿qUaY Hou
Sancroft Street
London
SE11 SUN
Reglstsred Company Number.
(fA982* (England arnl Wales)
Reglstered Charity Number.
Regiisterod
1123TT7
19th April 21X)8
Independent Examiner.
Clarles Osei, Bsc (Hons). MSC. ACIR AFA. ATA, MIPA. MCIPP
Flat 3
11 Rcdth Way
Deptford
Lorxk)n
SE8 4LY
Approved by order of the LK)ard of trustees on ....
on tts beha￿ by:
nd signed

WAYOUT WORLDWIDE ARTS FOR YOUTH LTD ACcOU￿s
Company registration Number 06498296 (England and Wales)
Charity number 1123777
Trustees Annual Report
Start date 0510412023
End dRte 0410412024
UTR 19248 29775

WAYOUT WORLDWIDE ARTS FOR YOUTH LTD
Company Infonnation for period ending 4th April 2024
Company Registration
Registered Charity Number
06498296 (England and Wales)
1123777
ORGANISATIONAL PROFILE
For the year ended 04 April 2024
Trustees
Nicholas Mcinerny BA
Hazel Chandler MBE MA
Ashley Minto
Haeeison Coldrny
Paul Anthony Pletts
Chair-AppKiinted January 1st 2022
Company Secretary
Appointed January 2013
ApFK)inted June 2023
Ap￿inted January 2024
Registered Office
25 Newquay House
Sancroft Street
LL>ndon SEI15UN
Company Registration
Registered Charity Number
06498296 (England and Wales)
1123777 reg I9104r2￿8
Independent Eyaminer
Cl)arles Osei Bsc (HODS), Msc. ACIE44FAATWAMCIPP
Flat 3, 1 l Rochdale Way
Deptford
London SE8 4LY
Chair

Trustees
Two new trustees appointed Harrison Coldray and Paul Anthony Pletts and Jobn Mccartney
stepped down.
No member of the Board of Trustees had any bcneficial interest in the company or received any
remuneration. Trustees hold three meetings a year and are appointed either infonnally by
Tecomrnendation and we have advertised for suitable trustees.
WAYout trustees have read the Charities Commission guidelines on public benefit and in
accordance with the Charity's aims and the guidelines we make this statemcnt regarding public
benefit.
Appointment of Trustees
We are always looking for new trustees, especially women. Given the focus of work in Sierra
Leone, WAYout seeks to diversify it's Board to include Sierra Leonean representation. To date, this
has been unsuccessful, though several individuals have been approached and shown interest.
Further work is being donc around this.
Thc Board has otherwisc been successful in gaining representation in the key focus of work - and
some trustees have expcri¢nce of Sierra Leone.
All trustees are provided with the Charity Commission's guidance: public benefit: an overview and
the essential trustee: what you need to know (CC3) and a summary of what this means for a
corporate trustee. Also new members are provided with an induction pack consisting of the
governing documents, pr¢vious years trustee's annual reports and accounts, policies and procedures
of the Charity to make sure they understand the charity's mission, principles and obligations.
All Trustees of the Board give their time voluntarily and received no benefits from the ch&rity.
Notably last year, Hazel Chandler was awarded an MBE for her work with WAYout
Appointment of Ambassadors
Jamic W¢bb of the Joe Strummer Fund and Nathaniel Sesay aka Mash P remain ambassadors. Streel
gangster, Fallah Koroma aka Fal Gee is also street ambassador bringing together gangs to work on
projects.
Auditors
WAYout accounts were examined by an independent examiner for the past three years. This year we
have appointed the same Independent Examiner, from the ACIE Association of Charity
Independent Examiners,
Charles Osei." PracticalAccounting Training Li(L Suite 203, 10 Woolwich New Road, LONDON
SE18 6AB
Bankers
Co-operativc Bank
P.0. Box 250
Delf House
Southway

Skelmersdale
WN8 6WT
Partners
WAYout Sierra L£one
23, Coker Street. old Railway Line
Tengbeh Town
Freetown
Structure? governance and management
The company is limited by guarantee, registered as a charity in 2008 and is governed by it's
Memorandum and Articles of Association.
WAYout changes the lives of street, vulnerable and conflict affected young people through the arts.
We offer training and shelter, make films that can effect change and record music that enables the
excluded to re-engage . We promote artistic freedom, education and empowernient.
WAYout works with partner organisation WAYout Sle￿a Leone supporting and strengthening their
ability to deliver eflective projccts and bring change to the lives of disadvantaged young people.
WAYout seeks to rais¢ funds from donors, trusts <md individuals
This year partners have includ¢d Music Action International, Joe Strummer Foundation, Ballanta
Music Academy, Kings College London, Arts Homeless International and Last Night a DJ Saved
My Life LNADJ.
Organisational Structure
To date, the UK-based WAYout Board of Trustees oversees all strategy, financial, fundraising and
significant operational decisions. Although WAYout staff in Sierra Leone are increasingly
encouraged to take leadership on operational decisions. At present, the WAYout Board consists of
four trustees.
Ha7.el Chandler, MBF., Secretary for WAYout UK and Dircctor WAYout Sierra Leone, spending
approximately 5 or 6 months a year in Sle￿a Leone. WAYout Sierra Leone is managed by Sierra
Leonean slaff who have come through WAYout training as members. They are".
National Managerlvideo tulor - Mubam¢d S. KaDJara (MSK) r¢placcd Gibrilla Kamara- in
October 2023
John Kajokoh - employed since 2013, moved to managing the prison in October 2023
Women's Manager- Susan Kargbo, since December 2018, previously WAYout member
Database and systems manager and design tutor - Tejan Bah
Studio Producer- Kaikai -employed part time since 2015.
Security/General assisiant- Abubakarr Gbla- employed since 2022, previously a member.
Several WAYout members receive a stipcnd for teaching guitar, gardening, managing the runners,
helping in the prison and organising the poety group.

Patrons
Ellen Thomas - Actor
Mark Thomas - Comedian and writer
Nick Hornby - Writer
Frank Turner - Musician
Main Activities
Those who benefit from WAYout activity are
l. the members. The benefits vary from learning skills and gaining employment to developing
confidence and being able to reconnect with their family and communlty. We work with some of
the most marginalised youth in Sierra Leone who often survive through legal and illegal hustles.
And often in gangs. An examination of members (not including those in prison) shows that 68 %
of them, after two years at WAYout, have either got jobs or changed their hustle from an illegal to
legal one. WA Yout benefits women in the provinces, offering training and independence and to
encourage digital inclusion.
2. WA Yout benefits thcir communiti¢s in reducing the number of volatile youth and gangs on the
streets who havc no hopc. 60 % of youth in Sierra Leone are still unemployed, a situation lending
itself towards U￿est which makes our work all the more important as the standard of living is
still falling.
3. Those who work in the prisons report prisoncrs taking part in WAYout activities are less
troublesome and prisoners gain skills and a sense of a life once they leave prison.
4. Villagers and extended families of the Women's Group benefit due to a reduction in domestic
abuse, learning about health and rights and skills learnt. LNADJ also fiu]ded a well and offered
farming support to enable the women to have better health and time to make films.
5. The wider public also benefits from the films that we/memb¢rs make. Some are awareness
raising and cover issues from maternal health to child abuse, over medication and human rights.
These films arc broadcast on National TV, International Film Festivals and online platfonns and
reach a wide audience.
6. Outreach screenings have audiences of150-300 people. These films alongside being pure
entertainmcnt, give voiceless people media skills which empower them. Music is played on radio
and TV and at live shows.
I. WAYout provides free and regular training in photoshop, camer4 editing, script writing, desig
journalism, poety. dance and music to street, incarcerated and disadvantaged young people. We
have an open door policy and no time limit on how long someone can be a member. Courses are
certificated and have led to jobs in media and design. We started working in thc male and female
Correctional Centres in 2020 and this work continues. We established the Women's Media Group
in 2019 in the provinces which is ongoing and we also opened a centre in Kono, an area in the
centrc of the confiict with high youth unemployment. We also opened a ccntre in Taiam
founded by Nathaniel Sesay (Mash P) and funded by LNADJ and Mixmasters.
2. Musie: the music studio records around six new tracks per week. We also have a mobile studio
which travels to the provinces and a small studio in the male Prison. 202 musicians have

recorded in studio l this year. There is now a small studio in Kono. These studios are funded by
the Joe Strummer Foundation. LNADJ came over for the second time and producer Steve Mac
completed the album 'No Input, No Output, which will be released in February 2025. They found
a building in Taiama, Mash P's home town, to open as a studio. Currently it has minimal facilities
but LNADJ are planning to equip it. Mash P remains in the UK and perfornied again at
Glastonbury.
3. Sports: We have turned one into a fitress room- which means boxing and weights which helps
with anger issues in some members. We also have committed runners, two of whom arc in the
national team. They are supported by JSF because Joe Strummer was very kecn on Tunning and
we have a football team. We have been accepted in the local area and have support from our
neighbours.
4. Members: We reached over 6350 membership and gave out 171 certificates for courses this year
in Photoshop) video camera, editing? DJing, documentary making, Graffiti, design, photography
and set design, poety.
5. Women: W¢ trained more village women in making short films about health and human rights
issues. F'our came down to F reetown for intensivc training. We also took visitors there- Jonny
and DJ Amber from LNADJ. We L'ontinue to cncouragc women to come in to the W Ayout
building but it remains a chall¢nge and numbers fluL'tuate.
6. Film: We continue to get interns in to AYV TV stations and members who become independent
videographers. Mohamed Kamarn is still working on a long tern] documentary with Kieran
Mitton from University College, a film about the gangs. Staff member Abubakarr Gbla, also
known as Bullet, who was himself a gang leader, has been making an observational documentary
about gang leader Ratty. A new organisation was launched, a film union, attended by about 100
filmmakers and it was gratifying how many? now professional, filmmakers came up to say thank
you for their training and start in life. LNADJ came with a voluntcer film crew who made a
stylish, moody film about WA Yout which some will love. However it focuses on those old
enough to remember the war and has no lip synch which has thc effect of disempowering people.
7. Prison work: WA Yout continues to work in the women's prison where we do weekly music
sessions and poety and drawing classes. Susan and Francess run these sessions. John now
focuses on the male prison which we will wind down as there has been no funding for it. Over
200 prisoners take part and give very positive feedback, as do the guards, but we cannot afford it
and need to move John on
8. Photography. Few showed an interest in photO￿aphY outside Nathaniel Sesay and his
exhibitions in the UK and USA and Josts Hopps but following Tony Plett's visit far more have
been doing photography and Tony has printed 5 books of photos.
9. Graffiti: LNADJ brought with them 3 graffiti artists this time- Inkie, Sen l and Dicko who are
well known in their own right. They did some amazing paintings in Freetown, training WAYout
members as they did so but it has been hard to continue it. Members Still need support and lack
the proper paints.

10, Unity Group & Iron Team: The Unity group is a weekly group of filmmakers and actors,
approximately 20 participants, run by staff member and ex gang leader Abubakarr Gbla (Bullet).
They are expanding in to Susan's Bay where there is a massive drugs problem. Iron Team: We
continue to rnn classes once a week. JSF have funded the building which is an ongoing project.
During the week members from there come in to the main office.
I l.Pastoral Care: We continue to support members who have been attending regularly for at least
six months into homes by providing small grants. 17 rents were paid this year. plus grants to re-
unite with family, literacy classes, 2 to do WASSCE cxams plus various medical costs.
12.International Travel" Nathanicl Sesay aka Mash P is still on a Global Talent Visa and is still
based in the UK. He has done short courses at Point Blank and played Glastonbury. Three staff
travelled this year. Josta Hopps was also leaving WAYout and seeking asylum in the UK. Gibrilla
Kamara and Tejan Bah also visited th¢ UK.
13.Visitors: We were visited for the second time by LNADJ in April 2023. Head Jonny Lee came
with 3 graffiti artists, 2 DJS and a music producer as well as a film crew. They finished an album
'No Input, No Output, which will be released in February 2025. They tsugyht graffiti art and
Djing. The Djingy continues but not the art. Anthony Pear a music producer came in November
2023 and recorded 18 tracks and released an El) Trustces Nicholas and Tony also visited and can
make a report.
14.Funders: The Joe Strummer Foundation continued their support and contributed £5,81 O. They
also brought in the donation of £2500 from SJM. Frank Turner (£4,803) and Marian Fielding
(£7200) continue their regular support. Partners Music Action International still fund the
facilitstors trained by them who have continued the work in the prison with a weekly stipend.
We have also received a donation of £4,000 towards the rent from Michael Richardson. Last
Night a DJ saved My Life, LNADJ, who visited in November 22 and April 23 fund specific
projects which this year include rent for the WMG and Taiama, stipend for artists, basic
furnishings for Taiami Cmistmas food, sports gear, and a water well for the women in
Bondorbu. This is an ongoing relationship.
15,Donations: We received a large donation of electric guitars (80) and electronic drum kits which
led to the need for storage. This was a mixed blessing as many turned out lo be not working and I
tried to sell som¢ on eBay, which I thought would cover storage and shipping, but they did not
sell. Some have been shipped out. We also received a donation of17 acoustic guitars which were
useful and shipped.
Policy on Grant Making
WA Yout does not make grants to other organisations. We make small grants to individual members
who have been attending rcgularly for at least six months for homes, reconnecting with family or
basic literacy. Home grants are, on averagc, £80 per year.
Achievements Against Objectives Set

Overall we have achieved more than the objectives set. We always hoped to get people in to work,
reunited with their family and feeling more empowered and confident through being creative and
learning something. By engaging marginalised youth through music, writing, design and
filmmaking, they not only learn skills but also Cooperatio￿ communication, proposal writing etc
without realising they are learning.
l. Many youth did not get a proper cducation because of confiict and povety but theTe is a lack of
jobs for those with poor literacy or numerical skills. There is little industy and government
projects continue to train hairdressers. tailors and car washers. Based on the growth of
broadcasters and radio stations, from one TV station, SLBC, in 2007 to 12 broadcasters in 2024
and a similar groThth in radio, media is a growth industy. We are also seeing a phasing out of
hand painted signs and adverts therefore there is a greater demand for digital design. We are
training people to meet those designs.
2. Our films have reached a broader audience than anticipated mainly because they are of good
quality and broadcasters are hungry for content.The community screenings are very successful
whether in the city or provinL'es and a considcrable number get in to international film festivals.
3. It is much harder to turn music into a career but Sierra Leone is seeing a resurgence of traditional
music influences creating some new sounds and generating more interest in music produced.
Producer Steve Mac, s recordings are House influenced and create an exciting sound when mixed
with traditional sounds. The JSF album ' Sounds of Salone, promotes some more traditional
sounds. Those doing music learn to work with others and to be responsible and timely. Producer
4. Diversity: We endeavour to increase the number of female members but it remains difficult.
Little has changed in the attitude to women and women's own expectations of their own lives.
Having said that, the WMG in the provinces report great changes in their own lives and are now
motivated to change from farnling to media and, despite not being literate, have shown
dedication to learning compuler skills and filmmaking techniques. We reach out to members of
the LGB TI community which is more difficult due to stigma and abuse but we have minimised
that at WAYout.
5. Our work in the prison has encouraged engagement and given hope. We are the only forn) of
rehabilitation in the male prison, with over l 000 incarcerated, guards report those who take part
are calmer and more hopeful. We hoped participants would come in to WAYout when released
but this sin't happening. We continue to hold a session on Wednesday of dance and rap cyphers
which are attended by l 00-200 inmates.
6. WAYout staff have come up through WAYout. Josta Hopps has Icft to seek his fortune in the UK.
Manager Gibrilla Kamara has resi￿ed and been replaced by Mohamed Kamara who is a strong
leader with a great understanding of street youth having lived on the streets for many years
himself.
7. We have reached into very remote places starting workshops for women on the margins of
society where wc would not expect there to be inlerest but we are asked to run media groups. We
hope to open more women's centres. We have opened in Kono on the Guinean border, in the centre

of the confiict and the Diamond Mini￿ are& Also in Taiama, a small town with very high
unemployment rate and nothing for youth to do except sand mining.
Performance of fundraising
It remains very hard to raise core fijnding. We have had a smaller income this year. We have not had
any specific project funding. Funding from LNADJ and MAI covered costs of specific projects.
Otherwise it has been crowd funders or private donations.
Our major private funders rcmain Marian Fielding and Frank Turner with the Joe strun￿¢[
Foundation fmding small monies for us.
Investments
WAYout has no financial investments
Reserves Policy
Our reserves policy states that the unrestricted funds should be 3 months of the expenditure as Iong
as no debts are being incurred as now. WAYout still operates on a largely cash basis. Goods and
services are paid for when incurred. We have no debts. for current expenditure, running costs and
statting costs, 3 months outgoings is approximatcly £6,000. Wc currently have a monthly incomc of
regular donations of £680 which covers salaries. Rent is paid annually in Junc.
Investment Policy
We do not have an investment policy and not planning any inv¢stments.
There are no funds held as custodian or on behalf of others.
Spending.
£4,618 was spent on equipment. This was a mix of replacing old and damaged equipment and
batteries, chargers and drives. We took on a larger storage unit which cost £1.746 because we
received large donations of musical instrumcnts. Our costs for online services have gone up a lot.
We now upload all tracks to Soundcloud where they are safe. We are registered with skillset which
we use a lot and would use more if we ever have good internet. Internet costs, Adobe for photoshop
and premiere pro. mail chimp, wcbsil¢ etu. LNADJ talk of funding Star Link for us which would be
great but not cheaper. They would fund installation but not ongoing costs.
Our total spend on Sierra Leone this year was £54,717. The exchange rate favours the pound more
this year at a rate of 28 new le to £1. £6,096 was spent on core staff which includes six full time
staff at the start of the year and two security guards. £3209 on Freelance staff includes studio
producers, gardener, prison support, poetry group leader. We still used Moneygram a lot for money
transfer but bank transfers seem to be working better at the end of the year. Opening an acLount
with one of the bigger, international banks, still depends on being a member of SLANGO and that
costs £3,000 a year. The dircLtor, HC, always travels with cash. Spending in Sicrra Leone is entircly
in cash. Nobody take8 cards or cheques except a few expcnsive beach hotels. We still send
relatively small amounts out weekly as this remains the best way to keep track of funds and ensure
they arc spent where intcnded.
10

There are no funds or assets held for others
Risks Facing Charity
l. The main risk is closure due to lack of fimding. We do not incur debts either in the UK or Sierra
Leone and have no over(Iraft facility or credit cards. With the minimal ongoing support we could
keep a skeleton ship running. But funding is the major concern.
2. Due to the nature of our mcmbers, many gang members and people with mental health issues,
there is always a risk of fighting, illegal substances on the premises, Stig￿atISatioll or abuse and
theft. When working with people with little or no education or understanding of the world, who
often come from lives where comiption is commonplace there is always the risk of accusation.
For example that the charity is making money from them, promised outcomes that it fails to
deliver or is behaving unfairly. We have a very strict no violence, dnjgs, weapons or abuse rule
and members are suspended if they break this rule. Generally knowing that will happen is enough
to prevent argument but sometimes people get temporarily suspended. And thefts do happen
opportunistically but are suryrisingly infrequent.
3. Risks to international visitors. there is always the danger that something will happcn to someone
visiting WA Yout, illness, accidcnt or theft. We have a risk assessment for visitors which they sign
and we provide security when they go with us in to the areas we work in. They are also advised on
appropriate behaviour,
4. Staff/member visits to the UK: We have learnt a lot from Mash P's visit. Despite the amount of
money raised Mash is still without an income or any long tern] prospects. Opportunities like
Glastonbury and touring with Frank Turner do not bring in money or, so far, prospects. He feels like
he belongs nowhere and we would not want this situation again. On the other hand, we would not
want to block opportunity. Staff members GK and TB visited the UK to attend training courses.
5. Equipment is constantly at crisis point and we must find new donors next year. No sooner do we
replace a computer another dies. We need laptops for the mobile studio and DJS and more imacs
and cameras.
Plans for Future Periods
WAYout plans to continue the activities outlined above, including the studio and outreach activities,
in the forthcoming years, subject to satisfactory funding arrangements. We will develop media
groups with women in the provinces building on the WMG work. The tron Team building is almost
complete, JSF funding, and we would like to equip it. Additional plans are being made to further
build partnerships, strengthen our relationship with Ballanta Music Academy and build the
relationship with JSF and LNADJ.
Responsibilities of the Members
The Board of Trustees are rcquired to prepare financial statements for each financial year which
give a true and fair view of the state of the affairs of the Ch￿itable company as at the balance sheet
date and of its incoming resources and application of resources, including income and expenditure,
for the financial year. In preparing those financial statements, the Board should follow best practice
11

select suitable accounting policies and then apply them consistently"
make judgements and estimates that are reasonable and prudent. and
The Board is also responsiblc for safeguarding the assets of the charitable company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies
subject to the small companies regime in accordance with the Financial Reporting Standard for
Smaller Entities (effective 2(K)8).
The financial statements were approved by the Board of Directors at the Annual General Meeting
on
Prepared by Hazel Chandler
Secretaryrfrustee
12

WAYOUT WORLDWIDE ARTS FOR YOUTH LTD
Company Registration Number:
06498296
Registered Charity No.
1123777
Independent Examinerfs report on the financial statements
To the trustees of Wayout Worldwide Arts For Youth Ltd
I reFX)rt on the financial statements for the year ended 04 April 2024 set out on pages 14 - 20.
This report is made solely to the Trustees of Wayout Worlwide arts for Youth Ltd, as a body, in
in accordan￿ with regulations made under section 145 of the Charities Act 2011. My work has been
undertaken so that I might state to the Trustees matters l am required to state to them in an
Independent Examinels report and for no other purpose. To the fullest extent permitted by law, I do
not accept or assume responsibility to anyone other than the charity and charity's trustees for my
independent examination work, for this report. or for the statement I have given below.
Respectlve responslbllltles of Trustees and Independent examiner
As Charity trustees for the purposes of charity law, are responsible for the preparation of the financial
statements. The Trustees consider that 8n audit is not required for this year under section 144(2) of the
Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the Charity is not subject to an audit under company law and is eligible for
independent examination, it is my responsibility to:
a) 8X8mine the accounts under section 145 of the 2011 Act,.
b) follow the procedures laid down in the general Directions given by the Charity Commissioners under
section 145(5)(b) of the 2011 Act. and
c) state whether particular matters have come to my attention.
Basls of Independent examlner's statement
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
comparison of the accounts presented with those record8. It also includes consideration of any unusual
items or disclosures in the accounts and seeking explanations from you as Trustees concerning any
such matters. The procedures undertaken do not provide all the eviden￿ 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 limrted to thosè 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
a) to keep accounting records in accordance with Section 130 of the Charities Act; and
b) to prepare accounts which accord Wbth the accounting records, comply with the accounting
requirements of the Charities Ad
have not been met; or
2) to which, in my opinion, attention should be drawn in orderto enable a proper understanding of the
accounts to be ￿aChed.
o+
IC)2 S
Charles Osei, Bsc (Hons), Msc, AFA, ATA, ACIE, MCIPP
Flat 3, 11 Rochdale Way Deptft)rd SE8 4LY
13

WAYOLrr WORLDWIDE ARTS FOR Yoiml LTD
Company R•gi8tratlon Numtw.
RegISter￿ Charity No.
11237n
BALANCE SHEEr
AS AT 04 APRIL 2024
Flxod Assets
Tangible Assets
Investments
17,100
14.424
Gurrgnt As30ts
Cash at bank aNI in hand
11.IX
Creditors.. Amount due within One Year
(1.¢XM))
(1.(K())
Net Current Assets
Total Assgts less Current Liabifrtie8
17.184
24,430
Not Assets
17,184
General Funds
Restricted Funds
15.CM)51
22,189
2,873
21.557
Total Funds
17.184
24A30
The charitable company is enttded to exempts￿ from wjit Sedion 477 of ts C(xnpan￿s
ACÉ 20C6 foi the year ended 04 P4)nl 2024.
The member5 have not required the company to obtsin an audit of rts finanala Stst￿ents for t
year ended 04 April 2018 in acc￿[dan￿ with Sedion 476 of the Companies 20￿.
The trustees acknowledge théir responsibiliiEs for
la)
ensuring that ￿ charitable company keeps acc4)untsng retths that compty *ryth
Sections 386 and 387 of the Companies Act 2ct6 arKI
preparing finanryal stat8merts which vknith give a true a￿3 fair of the stats of
affairn of the tharitable Djnpany as at the eThJ of each financaal year and of tts
surplus or deficti for the eath firtancila year in arxxlrdan￿ with the requi￿rnents
of Sections 394 and 395 arml otherw* (x)mpty wth the ￿uiremeTrts of the
Companies Act 2C(6 relab'ry to financ3al stat￿[￿. so far a5 appli(¥ble to the
aritable company.
(b)
These finanaal statements have been prepar￿1 in a(x£I￿a￿ wtth the spE(iai of
Part 15 of the Companies Act 20[￿ relab.ng to Charitab￿ smdl companEs
Approved by the Board of Tn￿ on ..
112a25
and stgned on their behalf by.
l ? h4SL-
Nich
as Mcinemy BA
Chair- Trustee
I Chandler
14

WAYOUT WORLDWIDE ARTS FOR YOUTH LTD
Company Reglstration Number.
06498296
Reglstered Charlty No.
1123777
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 04 APRIL 2024
2023124
Total
Funds
2022123
Total
Funds
Unrestrfcted
Funds
Restrlcted
Funds
Notes
Resources Arfslng
Income from Charitable Activities
40,011
19,096
59,107
86,253
other Income
Totsl Income
40,011
19,096
59,107
86,253
Direct Charltsble Expendfture
47,889
18.464
66,353
78,428
Total Expendlture
47,889
18,464
66,353
78,428
Resources retslned for further use
(7,878)
632
(7,246)
7,825
Transfer between Funds
Net Movomont In Funds
{7,878
632
(7,246
7,826
Reconclllatlons of Funds
Brought forward
2,873
21,557
24,430
16,605
0510412023
Carrled forward
5,006
22,189
24,430
0410412024
15

WAYOUT WORLDWIDE ARTS FOR YOUTH LTD
Company Registration Number: 06498296
Registered Charity No.
1123777
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 04 APRIL 2024
1. Accounting Policies
Basis of Proparation.
These accounts have been prepared on an accrual basis and include income and expenditure as they are
earned or incurred, rather than as cash received or paid. Reference to the "Charities SORP" refers to the
Charites SORP (FRS 102}.' 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. 2nd edition effective 1 January 2019, and in accordance with
the Companies Act 2006.
la. Income
All income is recgnised once the Charity has entitllement to the income, it is probable that the income will be
received, and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income
received for specific purposes but not explended during the period is shown in the relevant funds on the
Balance Sheet. Where income is received in advan￿ of entitlement of receipt, its recognition is deferred and
included in creditors as deferred income. Where entitlement occurs before income is received, the income is
accrued.
Income tax recoverable in relation to donations received under Gift Aid or deads of covenant is recognised at
the time of the donats'on.
Income tax recoverable in relation to investment income is recognised at the time the investment income is
receivable.
1b. Expendlture
Expenditure is recognised once there is a legal or consrtructive obligation to transfer ecenomic benefit to a
third party, it is posslble that a transfer of economic benefits will be required in settlement ar)d the amount of
the obligation can be measured reliably.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's
objectives, as well as any associated support costs.
All expenditure is inclusive of ir￿COVerable VAT.
1c. Government grants
Government grants are credited to the Statement of financial activities as the related expenditure is incurred.
1d. Fund accounting
Unrestricted Funds are receivable or generated for the objects of the charity without further
specified purpose and are available as general funds.
Restricted Funds are subjected to restrictions on their expenditure imposed by the donor.
Designated Funds are unrestricted funds but earmarked by the trustees for particular purposes.
16

WAYOUT WORLDWIDE ARTS FOR YOUTH LTD
Company Reglstration Number: 06498296
Registered Charity No.
1123777
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 04 APRIL 2024
le. Taxation
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of trhe Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the
Charity is potentially exempt from taxation in respect of income or capital gains received within categories
covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the exztent that such income or gains are applied exclusively to charitable purposes.
1f. Debtors
Trade and other debtors are rcognised at the settlement amount. Prepayments are valued at amount prepaid.
lg. Cash at bank and In hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short matuity of three
months or less from the date of acquisition or openinig of the deposit or similar account.
1h. Llabllltles and provlslons
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is
probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement
can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the
effect of the time value of money is material, the provision is based on the present value of those amounts,
discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the
discount is recognised in the Statement of financial activities as a finance cost.
11. Financlal In8trument8
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised at transaction value and subsequently measured at their
settlement value with the excception of bank loans which are susequently measured at amortised cost using
the effective interest method.
1J. Critical accountlng estlmates and areas of judgement
Estimates and judgements are continually evaluated and are based on historical experience and other factors,
including expectations of future events that are believed to be reasonable under the circumstances. The Charity
does not currently have any significant accounting estimates or areas of judgement
1 k. Tanglble Flxed Assets
Tangible Fixed Assets include the machines and cameras in Sierra Leone donated or purchased for
use by WAYout students.
Depreciation is provided at the following annual rate in order to write off the assets over estimated
useful life.
Plant and Machinery
straight line over four years
17

WAYOUT WORLDWIDE ARTS FOR YOUTH LTD
Company Roglstrdtion Number:
06498296
Regl8terod Charlty No.
1123777
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 04 APRIL 2024
2. Tan
Ible Assets
Plant &
Machinery
Cost
As at 5 April 2023
Additions
As at 4 April 2024
25,943
5,176
31,119
Depreclatlon
AS at 5 April 2023
Provided during the period
As at 4 April 2024
11,519
2,500
14,019
Net Book Value
As at 4 April 2024
17,100
As at 4 April 2023
14.424
3 Credltorn
2022123
2022123
Amounts Duo wlthln One Yoar
Accruals
1,000
1,000
4 Incomlng Ro•our¢o•
2024
Unrostrlctod
2024
Re•trl¢ted
2024
Totsl
2023
Total
Cr¢)wd funding
Marian Fielding
Judrth Samuel
Frank TurnerlLost Evenings
Mercers
Small donath'ons
B6névity
Lush
S.J.M
Regular monthly donations
Michael Richardson
Music Action International
Joe Strummer Foundalion
LNADJ
Street Child
Filming jobs ETAT Union Chapel
Gift Aid
other
Refunds
10,339
7,200
1,200
4,803
10,339
7,200
1.200
4.803
14,934
13.600
2,557
4,826
2,386
2,388
1,573
1,500
2,500
573
2,600
573
4,000
1,530
4,000
3,864
2,615
22,977
5,105
1,2CKJ
400
6,089
930
565
86,253
5,810
5,810
11,432
11,432
336
40,011
336
59.107
Total
19,096
18

WAYOUT WORLDWIDE ARTS FOR YOUTH LTD
Company Reglstration Number:
06498296
Registered Charity No.
1123777
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 04 APRIL 2024
5 CHARITABLE ACTIVITIES COSTS
Direct Costs
(see note 61
Support Costs
Isee note 6) Total
Charltable Activities
18,464
66,353
6 Resources Expended
2024
Unrestrlcted
2024
R88trlcted
2024
Total
2023
Total
Security Guards
Salaries
Kono
Members, support food. Projects
Rent and Building Work
LNADJ Project
MAI Project
Women's Media Group
Grants, homes Project
Nathaniel Seeay aka MashP
Music Producer, Freetown and Kono
Power Office, Kono and WMG
Building, sound proofing
Ferry Junction
Unity Group weekly food at meeting
Transport - Town I Province
Members Assistance
Equipment repairs
Telephone
Poets -Performances, Competition
Staionery
Grants expenses
Filmaking, Painting,Music Activities
Promotion -radio, TV, Pop up Cinema
Car repairs
Food
Mobile Studio Patrol and Power
Stipends -Gardeners, Teachers
NASSIT
Sports- runners, football
Performance and Outreach
Governan
Marketing and Promotion
Travel HC inc JH
Bank charges
Memberships
Totals
840
5,256
428
561
400
1,450
8,480
3,826
2,130
8,231
4,305
2,615
4,052
750
5,161
2,385
1,873
2,395
965
333
643
576
660
540
678
419
470
930
595
780
2,065
660
990
644
491
450
850
1,320
5,534
138
1,042
69,486
5,256
428
561
4,400
11,200
3,264
571
2,317
358
2,346
1,026
1,440
781
339
660
4,000
11,200
3,264
571
2,317
358
2,346
1,026
1,440
781
339
660
199
221
199
221
898
455
898
455
1,514
1,514
863
3,200
321
897
1,013
1,216
7,269
451
863
3,200
321
897
1,013
1,216
7,269
451
35,840
18,464
54,304
19

WAYOUT WORLDWIDE ARTS FOR YOUTH LTD
Company Registratlon Number:
06498296
Registered Charlty No.
1123777
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 04 APRIL 2024
CHARITABLE ACTIVITIES COSTS
6 Re8ource8 Expended (contd)
2024
Unr88tricted
2024
Restricted
2024
Total
2023
Totsl
Sub -total gxpendlturo
35,840
18,464
$4,304
69,486
UK running costs and Communication
Other
Online training
Depreciation
Shipping
Iron Team Ferry Junction
Staff travel, visa, passport
Comms telephone credit internet
Dancers
Christmas do
Pets -cat and dog
Other ex
enses -Pe
Total Ex
enditure
3,960
403
758
1,942
650
800
391
876
425
350
220
1,274
47,889
3,960
403
758
1,942
650
800
391
876
425
350
220
1,274
66,353
1,471
985
6,486
cash
18,464
78,428
20