LA ARTS
UDITED
NNUAL REPORT &
FIN
NCIAL STATEMENTS
FOR THE YEAR ENDED
TH
29 MARCH 2024
Company No. Oti655438
Charity No. 1128459

SOLA ARTS
TRUSTEES, REPORT FOR THE YEAR ENDED 29TH MARCH 2024
The trustees are pleased lo present their report for the year ended 29 March 2024.
The financial statements have been prepared in accordance wilh the charity's trust deed, the
Charities Act 2011 and Accounting and Reporting by Charities.. Slalement of Recommended
Practice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Standard applicable iii the UK and Republic of Ireland published IFRS 1021 as
amended for accounting periods commenGing from 1 sl January 2019.
OBJECTIVES AND ACTIVITIES
The objects of the charitable company are..
1) The advan￿ment of public education by the provision of arts projects.
21 The relief of persons who have become displaced persons or refugees from the
countries of their origin or domicile by reasons of hoslililies, persecution, oppression,
discrimination, natural distress or olher like causes, and their families and dependents who
are in conditions or need, hardship and distress.
31 The relief of persons who experience mental deslress and their families and dependents
who are in conditions or need, hardship and distress, by the provision of Arl Therapy (also
known as Art Psychotherapy).
4) Any other purposes charitable by law for the benefit of the communily.
In considering the objectives and activities, the trustees have considered Charity Commission
guidance on public benefit lo ensure Ihal SOLA Arts is meeting its public benefit requirements.
ACHIEVEMENTS AND PERFORMANCE
The 2023-24 Chair's Report continues lo bring optimism for SOLA'S next 12 months,
celebration of our work and development over the past year.
This year, SOLA has further established as the region's leading Art Psychotherapy offer and
focused arts & mental health charity with a focus on supporting displaced people al our core.
We have had changes in Trustees and brought in new staff to support this journey, and
alongside of this the support of our team including trustees, staff and volunteers continues lo
bring richness, diversity and a wealth of expertise and dynamism lo every aspect of SOLA and
our services for the community.
The importance of Art Psychotherapy and Social Support being the underlying foundation for
our delivery continues to be fundamental lo beneficiary needs and our expansion of this
service to provide ever more support lias been a very positive development this year.
We continue lo have great support from grant making bodies, doiiations and contracting
opportunities to directly support over 700 people throughout the year.
March 2024 an Independent Evaluation was completed reviewing our National Lollery
Reaching Communities grant fund for a detailed analysis of our core programme delivery,
oulcomes and learning.
Conclusion and recommendations of the evaluation report
It can be concluded from this report that Sola Arts 2023 programme has resulted in 695
individuals benefilling tremendously because of accessing the programme, across 15
aclivitieslservices. This demonstrates there is a need for the work of Sola Arts and that people
are accessing it.

SOLA ARTS
TRUSTEES, REPORT FOR THE YEAR ENDED 29TH MARCH 2024
Accessibility.. Over 90°/o of beneficiaries are from the BAMER communities and of all ages
and from across Liverpool with a small contingent from wider boroughs. It can be concluded
that Sola Arts is delivering on ils objects, reaching its beneficiaries, and exGeeding its targets.
Sola Arts is well connected in the sector. Sola Arts should continue to work with the
parlnerslagencies and strengthen referral pathways into the service and keep abreast of
government policy change, especially with the upcoming general election and potential change
of Government.
Impact:11 can be concluded that Sola Arts is having a positive change on its beneficiaries lives
right across the whole programme. This is illustrated by the oulcomes detailed in this report
e.g.,86.470/o experienced reduced isolation, and people fell better connected, 85. 32 /D felt they
had improved integration with and in the community, 78.99 /0 were able to access and essential
needs, 77.69010 were keeping active and focusing on healthy living and 51 .070/0 had reason and
opportunity to keep focussed, develop a routine, and fell more positivity in their daily life. It is
evident that parlicipatioii has been a positive experience for the beneficiaries and has had an
extremely positive impact on their everyday lives including with their personal circumstances,
their rights and entitlements, access lo opporlunilies, family relationships and inleraclions with
society. There is no reporllrecord of any beneficiary not positively benefilling from the
programme because'of Sola Art's inlerventionslwork. Where an individual has experienced a
negative iinp8Ct, this has been due to their personal situation, circumstance, or incident and
outside Sola Art's control. By the very nature of the 15 activilieslservices offered (with ac￿SS
lo in-house Therapy) some have lower beneficiary numbers, but this is relevant to the nature
and the c8pacity of each programme element and not due to lack of need or uptake. The
Directions project element will come to an end in March 2024 when the current contract expires
with the DWP. It is recommended that further funds be sought to sustain some of these
elements albeit at a lower capacity. This is due to the fact that it is expected that a number of
beneficiaries under the reselllement Afghan programme will have completed their journey with
Sola Arts and be settled by Summer 2024. 11 is projected that Sola Arts will work with a lesser
number of beneficiaries in 2024 which has always been the plan due to the ending of time
limited programmes etc.
Fundiiig: Match funding to the current NLCF 3-year award (expiring February 2026) will need
to be applied for in 2024 to support the programme going forward and a successiori plan
income and fundraising plan developed. This report demonstrates that Sola Arts is effective in
its curreiil deSivery model and resoLirces need to be secured for ongoing provision.
Processes.. 11 can be concluded that the new 5-week sellling in process has helped the Sola
Arts team Ljndersland their approach belter, helping the lo recognise the importance of their
Trauma Informed
ApproaGli and review. The setlling-in period is a focal point in the client's journey through
which Sola Arts can evaluate and beller understand how the charity needs to adapt service
delivery and strive for improvemenl.11 is evident that this new process has benefited the clients
with a customised calendar produced that meets their needs and interests. This new process
should continue and be regularly evaluated.
Ivionitoring and evalLiation tools
Sola Arts uses a wide variety of methods lo obtain
feedback and understand ils impact of the lives of its beneficiaries. Overall, the current system
works well and provides good data which the charity can use to adapt and plan ils work going
forward. Regarding the new co-produced ciealive evaluation tools trailed in 2023, It is not
recommended lo use tlie Bertie creative evaluation tool with children and young people as it
prodLiced inaccurate data. Consideration should be given lo an alternative method better suited
lo the target beneficiary group The Belly creative evaluation tool appears lo have worked well,
and il is recommended this should be used going forward.

SOLA ARTS
TRUSTEES, REPORT FOR THE YEAR ENDED 29TH MARCH 2024
The Development Star trial has resulted in excellent data that Gaplures personal development
for beneficiaries as they follow their journey with Sola Arts. Whilst it would be loo
administratively tasking to undertake these new evaluation methods with all beneficiaries, a
bigger sample would be recornmended. On this first trial il was circa 12 % of total beneficiaries.
It is recommended lo increase this to 20 % especially as Ihei'e is a projected natural reduction
in beneficiary numbers, for the reason already staled herein. Slafflvolunleers have regular
team meetings and development days. Evalualion should form part of these as a fixed agend81
itinerary item. This will assist in the whole team both Ljnderstanding the importance of
monitoring and evaluating Ihe worl< of the charity and,. lo celebrate the positive impacts their
work has for many people's lives. The full evaluation report is available on reqLJest.
Coming out of the depths of the COVID pandemic has enabled us lo re-eslablish contract and
donalions-based income, in particular growing the Adoption Support Funded therapy provision
and regaining donations support through private therapy provision for trainee Arl
Psychotherapists amongst other donation-based therapy
We delivered a full programme weekly including Art Psychotherapy, Child & Adolescent
Psychotherapy, Reflective Parenting inlervenlions, ESOL, Art Group, Creative Growing art &
nature, Tiansitions project supporting social & welfare needs, as well as Creative Exploring
visiting art & cultural venues.
Our therapy programme and a therapeutic community approach continue lo be the foun(Jation
of our delivery and model. Grant fundiiig from the main grants we have received this year, plus
Eleanor Ralhbone Trust have been supportive lo enable this focus.
This year we received parl grant funding from Migrant 14elp lo pilot a long awaited and we15
needed mental health project for 16-19-year-old asylum seekers and recently settled refugees
in the region. This will run for 12 months and picks up on our iiisighls in the mental health
needs of this participant group over the past 20 year of SOLA'S journey. We started as a
charity sel up initially lo support unaccompanied minors through the arts and wellbeing, and in
full circle in the most recent years have increasingly been asked lo deliver a mental health
service for 16-19-year-olds who are a highly vulnerable and neglected age group in genera
and especially amongst the refugee and displaced Gommunilies in the region. As such, our 16-
19 Creative Growing pilot project has evolved providing Arl Psychotherapy, Adolescent
Psychotherapy and a weel<ly Therapeutic arts & nature group. Whilst the pilot is small and
limited, through this specialist delivery, we are hopeful that we can fill some of the gap in the
mental health services in the region.
With the move of Afghan families arrived as part of the ARAP scheme, from tèmporary
accommodation into permanent and independent accommodation, our work with the
community in their bridging hotel ended and we wished the families well on their next stage of
resettlement. It had been an intense experience supporting the families for over 18 months,
and a privilege to do so.
Along with our work with Afghan farnilies in the ARAP scheme, our contracted activities the
Directions project ended this year, and we have been successful in partnering again with The
Women's Organisation and other key organisalions in consortia lo run the Paths to Prosperity
project. This programme comprises of a smaller number of consortia organisalions and a
smaller income whilst greater flexibility that aligns well to our approach of supporting people
with enduring mental and physical health situations towards independence and improved
quality of life. The programme focuses on people not obliged to look for work and so we have
chosen lo work more with adults who experience long term illness, people with disabilities,
people who have younger children not yel in school and women who have historically had theii
partner solely SLJStaining the family income.

. SOLA ARTS
TRUSTEES, REPORT FOR THE YEAR ENDED 29TH MARCH 2024
This fits well into our core participant group in general and we continue the focus on supporting
displaced people in these circumstances as well as increasingly people with learning
disabilities or mental health challenges from the wider communities.
The Directions and Paths to Prosperity programmes, along with and Adoption Support Fund
contracted therapy services have been our two main unrestricted funding streams and
contributed significaiitly lo our income throughout the year. Together with these our first
National Lollery Reaching Communities grant and HAF and Eat to Meet grants combined
through the continue support from MPAC have enabled SOLA to have a solid foundation for
the year Ihrougli which lo springboard further smaller enabling grants and ensure that staffing
needs can be mel whilst enhance options for team delivery, volunteering programmes and
essentially our offer to parlicipanls according to their needs and alongside of our Objectives.
Our core arts programme was enhanced through a Eurogrant from Culture Liverpool as parl of
the Eurovision Song Contacts activities and celebrations through the city. It was funded to be a
parl of this wider cultural programme and an important experience for the Ukraine community
whom we support.
With the support from MPAC and LCVS grants HAF and Eat to Meet, and the Citizen Advice
Liverpool's Household Support Fund we have been able to Gontinue delivering a varied and
dynamic programme of activities during school holidays for displaced families most isolated
and vulnerable in our communities.
We began taking our mobile creative space the Creative Calm Van to Initial Accommodation
Cenlres in Liverpool to bring fun filled family bonding activities lo people who are newer lo the
city and have limited funds to support travel costs for their family. Working once again with The
Flying Seagull Project brough circus skills and lots of clowning around laughter lo each holiday
programme and we are grateful of FSP'S continued in-kind offer for our families and
programming. The van was inspired by the late Carl Peterson a valued Trustee and continues
lo be one of his legacies al SOLA. With Fawaz having stepped down as Trustee and becoming
a member of the staffing team, he has relished taking on Ihe task of repaii and upgrading the
van to be more comfortable and aGcessible for participants lo use as an activities and therapy
space. Fawaz is doing a great job of redesigning the interior with support from our great friend
and supporter, George. Fiom Toxleth Town Hall. Our wonderful Cal continued lo support
SOLA'S cause in a number of ways including organising donations of Christmas presents from
the English school she now works and by her kindness lo pul SOLA'S Creative Calm Van
fonvard for a Liverpool SOUP grant, which was successful. This has ensured that we can work
on the generator and other repairs and ongoing costs for the van and through this work
towards a warmer mobile space for the winter and give Fawaz lols to be getting on with lo
upgrade the van even morel
Whilst we said goodbye lo our lovely Hyall from being one of the Transitions project workers
and a valued and loved member of the team, we welcomed Hyatt's continued passion and
investment in SOLA by her moving into a Tru8tee position, Hyall as a staff member not only
supported many individuals and families through their asylum proves and reseltlemenl, whilst
also edLicating about having a warmer home approach and financial literaGy as part of the
Transitions programme and helped us sel up our very own Vintage page working with core
voluiileers. Hyall has taken on role as Trustee Secretary, and we look forward to her
investment in the Trustee board and bringing her insights into our strategy moving forward.
We were again supported by Liverpool Clinical Commissioning Group for the Greenspaces
Programme which enabled us to continue our offer within Toxleth Town Hall community
garden, as well as Ihi'ough foraging and programmes connecting people closer with nature.

SOLA ARTS
TRUSTEES, REPORT FOR THE YEAR ENDED 29TH MARCH 2024
Foraging continues to be a favoured activity by parlicipanls and staff alive and our community
garden space continues lo be established, being one if not the only community growing project
cullivaling a range of wild mushrooms and having expert foragers and mycologists teach us
how lo identify wild food for free.
This year, we contracted the lovely Denise who runs Momentum Expedite lo independently
evaluate our programming, through a comprehensive review of the effectiveness, outcomes
and learnings of our delivery and services. This has been the most expansive of any
independent evaluations we've undertaken, been a learning curve and extremely valuable for
us to have and be able to reflect upon. As a result, this has impacted our planning and offer lo
best respond lo outcomes and needs identified through the evaluation process. We will
continue lo contract independent evaluation for 2024-25 to come, seeing value in this approach
to support our design and delivery for programming and review the benefits and areas for
enhancement in our services.
The soGio-politic environment that gives much context to our work continues to be olistressing
and degrading for our core parlicipanls, which we daily work with lo ensure that people and
families have opportunity for hope and self-agency.
This ongoing and ever more obvious contradiction in the way that the government is Irealing
people seeking asylum is complex and continued to be concerning not only for SOLA'S clients
whilst also for our team who hold the needs of displaced people al Ilie core of our worl( and
ethos. As such, we have continued to voice these concerns through the strategic networks we
sit on and key social policy influencers with whom we are linked.
Seeing the direct impact of the frontline work we do on staff and volunteers., this year we have
given platforms and psycho-educational training for our team in Trauma Informed practice.
Through this, we have ensured ongoing reflection and review of acknowledging SOLA as a
trauma informed service whilst ensuring a space and opportunity lo understand the impact of
this on the team and provide ways for staff and volunteers to recognise and implement a
trauma informed approach for participants and ourselves. This has further held lo SOLA being
asked to present about Trauma Informed Approaches in ESOL lo Liverpool City Counc,il
Asylum & Refugee Network ESOL Network.
Working over the past year with new partners such as Vibe, Thrive and ACE, whilst further
strengthening collaboration with Belle Vale Children's Centre, the British Red Cross, The
Women's Organisalion, MOWLL, as well as the Everyman & Playhouse Theatre.
As can be seen, SOLA has continued to explore new options for programme delivery whilst
enhancing and further establishing our core programme. SOLA continues lo be innovative and
committed lo best support people most in need of support, showing this through our desire lo
understand, empathy, passion and action.
Once again, the SOLA team has surpassed any expectation of the quality and benefit of our
work for individuals and the community.
Having such a varied skills sel, expertise and passion for SOLA'S work is testimony lo a
wonderful and vibrant multi-skilled and multi-talented group of people who make SOLA what il
is.
We continue to find ourselves and as a team to adapt, support each other and evolve.
Everyone who has been on the SOLA team journey over the past 12-monlhs has been
formidable, compassionate, highly skilled and committed, and I would like lo convey sinceresl
gratitude and respect to our team for this, staff, volunteers, Trustees and supporters,

SOLA ARTS
TRUSTEES, REPORT FOR THE YEAR ENDED 29TH MARCH 2024
Without the passion and care of our talented team. SOLA wouldn't be where we are now. With
this in mind, I'd like to finish by saying a big THANKS lo every single person involved in our
programming and deliveryl
FINANCIAL REVIEW
Total income in the year was £358,397 (2023.. £190,944) of which £111,301 {2023'. £93,957)
related lo funding for projects upon which restrictions are placed.
Total expenditure in the year was £267,183 {2023'. £228,829), leaving a surplus for the year of
£91 ,21412023: deficit £37,885).
At 29th March 2024 the charitable company's reserves stood at £128,94512023.' £37,731) of
which £34,701 12023.. £22,619} represented reslricled funds
RISI< IvIAl￿AGEMENT
The main risks to which the charitable company are exposed as identified by the Trustees have
been considered and systems have been established lo mitigate those risks.
RESERVES POLICY
11 is the policy of the charitable company to maintain unrestricted funds, which are free
reserves., al a level which will allow the charity to cover redundancy costs, lease commitments
and conliiiue its activities for three months should no further funding be received.
As al the end of the fin8llGial year the unreslricled funds lotaled £94,244. The charitable
company requires £18,369 for redundancy provision, £895 lease commitments and £41,988 for
three months, running costs (Total £61,252).
The Iruslees, plans for the balance of the unrestricted reserves are the continuation of the staff
levels and delivery of projects.
PLANS FOR THE FUTURE
Whilst our suslain8bility coiilinues to be a priority and increasing our reserves an imporlanl
consideration for the management and Trustees. Sustainability through increased
commissioned services for our core focus and activity, as well as longer-lerm large grant
fuiiding have become a focus for the coming year.
Grant fUnd￿ng, COVID 19 aiid impact on Reserves
SOLA now feels that we al-e showing strength corning out of the main COVID pandemic and its
impact on our delivery and financial suslainabilily. Having in fact grown during the COVID
pandemic, we have novv to focus on the sustainability of this growth. This includes achieving
fuiiding lo maintain staffing at the current level of 1 full time and 11 parl time staff whilst
programme delivery recogiiises need for such a staffing team size.
The foundation of National Lollery Reaching Communities, HAF and Eat to Meet grant funding
alongside of ASF contracts as well as Directions and Paths to Prosperity contracts, have
allowed us to ensure core delivery.
As with the previous year, this has made L]s financially sound, and we are looking towards a
healthy slarl for the coming 2024-25 financial year. We intend to continue striving for improved
firianci81 sland ing and growth, whilst ensuring meaningful and considered delivery of provision
to the cominunily.

SOLA ARTS
TRUSTEES, REPORT FOR THE YEAR ENDED 29TH MARCH 2024
Grant funding has been welcomingly forthcoming, enabling us lo respond and adapt. I would
like lo thank funders stepping in to support and sustain SOLA and our activities, namely.,
National Lottery Community Fund, MPAC, LCVS and Liverpool City Council all as part of the
Liverpool Play Partnership, DWP & ESF, Department of Skills, Liverpool Combined Authority.
Liverpool City Council, Liverpool CCG and Mersey Forest, Feeding Liverpool Household Fund,
Culture Liverpool, Eleanor Ralhbone Charitable Trust and all of our l(ind donators and
supporters, These vital emergency grants and donations have helped us not only survive bul
indeed thrive in order lo meet an increased demand for our services.
All of these funders have been empathetic and encouraging lo our delivery and receptiveness
lo deliver appropriately and in a flexible and proactive way for the people and communities wp
support.
Commissioned and contracted delivery of arts programming and Art Psychotherapy has begun
lo increase following the pandemic. This includes contracting by local authority Social Services
Children's Services in particular Special Guardianship Teams and by Fostering and Adoption
services across the region. As well as contracted delivery for The Women's Organisalion
through the Directions and the Paths to Prosperity projects has ensured conlinuily of core
income and support for participants in our core programming and development towards and
into training and employment and opportunity.
We have been able to thrive financially during thig period, resulting in having notable value of
funds towards our Reserves. This is a Suc￿sS and enables a healthiness for our finanGial
Gapacily ongoing and to build on in the coming financial year.
We have several large and smaller funding applications awaiting outcome from local and
national grant funders and so continue with positive energy al this stage moving forward.
STRUCTURE, GOVFRNANCE AND MANAGEMENT
SOLA Arts is a charitable company limited by guarantee (registered in England and Wales, No.
06655438) incorporated on 24th July 2008 and registered as a charity (number 11284591 on 6111
March 2009.
The company was established under a Memorandum of Association which established the
objects and powers of the company and is governed by its Articles of Association. The
Memorandum and Articles of Association were amended by SpeGial Resolution on 13th
February 2009 and again 20th October 2015.
Any one over the age of 18 can become a member. It is managed by an Executive Committee
of trustees. Executive committee meetings are held monthly, and agenda items include
finance, he31th & safely and staff reports.
REFERENCE AND ADMINISTRATIVE DETAILS
Name
SOLA Arts
Company Number
Charity Number
Registered Office
06655438
1128459
Room 19, Toxleth Town Hall
15 High Park Street
Liverpool
Merseyside, L8 8DX

SOLA ARTS
TRUSTEES, REPORT FOR THE YEAR ENDED 29TH MARCH 2024
Board of Trustees
The Board of Trustees are also its directors. Members are elected
by Annual General Meetings of the members of the council in
accordance with the Articles of Association.
(Resigned 27th July 2023)
(Appointed I sl June 2023)
(Appointed 29" March 20231
(Appointed 1 oth February 20241
Trustees
F Almotlak
N U Barikumwe
R Mho Zada
H Murshid
L Omar
A Spiers Chair
N YoLisef
Indepeiident Examiner
Ying Huang ACCA,
clo LCVS
151 Dale Street,
Liverpool. L2 2AH
The Co-operative Bank PLC
PO Box 250, Skelmersdale, WN8 6WT
Bankers
Signed on behalf of the Board of Trustees,
A Spiers Trustee- Chair
Date:

SOLA ARTS
STATEMENT OF TRUSTEES, RESPONSIBILITIES
Company law requires the Iruslees lo prepare financial slalemenls for each financial year
which give a true and fair view of the state of affairs of the charitable company a8 at the
balance sheet dale and of its incoming resources and application of resources, including
income and expenditure, for the financial year. In preparing those financial slatemenls, the
trustees should follow best practice and..
select Suitable accounting policies and then apply them consistently..
observe the methods and principle in the Cliarities SORP.,
make judgements and estimates that are reasonable and prudent.,
prepare the financial statements on the going concern basis unless it is inappropriate lo
presume that the company will continue as a going concern-,
State whether applicable accounting standards have been followed, subject lo any malerial
departure disclosed and explained in the financial statements.
The Trustees are responsible for maintaining proper accounting records which disclose with
reasonable accuracy al any lime the financial position of the charitable company and lo 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 cornpany and hence for taking
reasonable steps lor the prevention and detection of fraud and other irregularities.
The financial slalements have been prepared in accordance with the charity's trust deed, the
Charities Act 2011 and 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 published (FRS 1021 as
amended for accounting periods commencing from 181 January 2019.
By Order of the Board
A Spiers - Trustee
Room 19, Toxteth Town Hall
15 High Park Street
Toxteth
Liverpool
Merseyside
L8 8DX
Date..
10

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
SOLA ARTS
I report oli the accounts of the charitable company for Ihe year
ended 29th March 2024, which are set out on pages 12 to 23
The Iruslees (who are also the directors of the company for the
purposes of company law) are responsible for the preparation of
the accounts. The Iruslees consider Ihal an audit is not required for
this year ended under section 144(21 of the Charities Act 2011 Ilhe
2011 Acll and that an independent examination is needed.
It is my re8ponsibilily to..
examine the accounts under section 145 of the 2011 Acl,
lo follow the procedures laid down in the general Directions
given by the Charity Commission (under section 14515)Ibl of
the 2011 Act, and
to slate whether particular matters have come to my
attention.
Res
ective
res
onsibilities of
Irust&es and examiner
Basis of inde
endent
examiner's statement
My examination was carried out in accordance with 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 proGedures undertaken do not provide all
the evidenGe that would be required in an audit, and consequently
no opinion is given as lo whether the accounts present a 'lrue and
fair, view and the report is limited to those matters set out in the
statement below.
Inde
endent examiner's In connection with my examination, no matter has come lo my
slaten7ent
atleiilion..
{1) which gives me reasonable caLJse lo believe that in, any
material respect, the requirements..
to keep accounting records in accordance with section 386
of the Companies Act 2006., and
to prepare accounts which accord with the accounting
records and comply with the accounting requirements of
section 396 of the Companies Act 2006 and with the methods
and principleg of the Statement of Recommended Practice..
Accounting and Reporting Charities
have not been mel., or
12) lo which, in my opinion, attention should be drawn in order to
enable a proper understanding of the accounts to be
reached.
Name:
Mrs Ying Huang
Relevant professional qualification or body.. ACCA
Address., clo LCVS 151, Dale Street, Liverpool, L2 2AH
Dated..

SOLA ARTS
STATEMENT OF FINANCIAL ACTIVITIES (including Income & Expenditure)
FOR THE YEAR ENDED 29TH MARCH 2024
Notes Unrestricted Restricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
Income and endowments
from:
Donations and legacies
Charitable activities
5,446
241,650
5,446
352,951
7,995
182,949
3b
111,301
Total income
247,096
111,301
358,397
190,944
Expenditure on:
Charitable Activities
167,964
99,219
267,183
228,829
Total expenditure
167,964
99,219
267,183
228,829
Net incomel(expenditurel, net
movement in funds
79,132
12,082
91,214
{37,8851
Total funds brought forward
9, 10
15,112
22,619
37,731
75,616
Total funds carried forward
8-10
94,244
34,701
128,945
37.731
The notes on pages 14 10 23 form part of these aGoounts.
All the above amounts relate to continuing activities of the charitable company.
12

SOLA ARTS
COMPANY NUMBER 06655438
BALANCE SHEET AS AT 29TH MARCH 2024
Notes
th
29 March 2024
th
29 March 2023
Fixed assets
Tangible fixed assets
3,775
3,436
Current assets
Debtors
Cash al bank and in hand
17,201
111,297
31,826
4,525
128,498
36.351
Current liabilities
Creditors.. amounts falling
due within one year
13,328}
12,0561
Net current assets
125,170
34.295
Total assets less current
liabilities
128,945
37,731
Reserves
Unrestricted funds
Reslricled funds
94,244
34,701
15,112
22,619
8,10
128,945
37,731
These financial statements have been prepared in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
These accounts have been prepared in accordance with the provisions applicable to
small companies subject lo the small companies, regime and in accordance with
FRS102 SORP.
For the period covered by these accounts the company was entitled to exemption
under seclioii 477 of the Companies Act 2006 relating lo small companies.
No members have required the company to obtain an audit of its accounts for the
year in question in accordance with section 476 of the Companies Act 2006.
The trustees, who are the directors of the company, acknowledge their responsibility
for complying with the requirenients of the Act with respect to accounting records
and the preparation of financial statements.
Approved by the Board on..
piérs Trustee
13

SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 MARCH 2024
TH
1. Limited Liability
The charily is a company limited by guarantee. Each member's liability is limited lo £10.
2. Accounting Policies
Basis of accounting
The financial slalemenls have been prepared in accordance with the Statement of
Recommended Practice.. Accounting and Reporting by Charities preparing their accoLinls in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS102} as amended for accounting periods commencing from 1 sl January 2019 and Charities
Act 2011 and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the charity.
Monetary amounts in these financial slalemenls are rounded to the nearest £.
The financial slalemenls have been prepared under the historical cost convention with items
recognised al cost or transaction value unless otherwise slated in the relevant notels) lo these
accounts.
The Charity has taken advantage of the provisions in the SORP for Charities applying FRS 102
Update Bulletin 1 not to prepare a Statement of Cash Flows.
Going concern
Al the time of approving the accounts, the Trustees have a reasonable expectation that the
charitable company have adequate reserves up to continue in operational exislenGe for the
foreseeable future. The Truslees are confident that the levels of liquidity and free reserv8s will
not affect the Charity's operations. Thus, the Trustees continue lo adopt the going concern basis
of accounting in preparing the accounts.
Fund accounting
Unrestricted funds are the charity's free reserves available for the trustees lo apply in
accordance with the charitable company's charitable objectives.
Restricted funds are subject lo specific reslriclive conditions imposed by the donor. All
reslricled funds are accounted for as reslricled income and expenditure for the purposes is
charged lo the fund.
Income recognition
All income is recognised once the charity has entitlement lo the income, there is sufficient
certainty of receipt and so it is probable that the income will be re￿ived, and the amount of
income receivable can be measured reliably.
Donations and legacies comprise of monetary donations and general grants which are
recognised in the accounts when received, with the exception of known legacies which are
accounted for when their receipt is certain.
Income from charitable activities is recognised on an accrual's basis except for grants
receivable, which are recognised on the dale on which their unconditional payment is confirmed
by the donor.
14

SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 MARCH 2024
TH
Expenditure recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the
charitable company to that expenditure, il is probable that settlement will be required and the
amount of the obligation can be measured reliably.
All expenditure is accounted for on an accrual basis. All expenses, including support costs and
goverriance costs, are allocated or apportioned lo the applicable expenditure headings in the
Statement of Financial Activities. Support and governance costs are applied to unrestricted
funds unless specifically included in the reslriclions, as specified by the donor.
Expenditure on charitable activities relates to the operation of the charity comprising of direct
charitable expenditure lo meet the objectives of the charitable company. Support and
90vernance cosls relate lo the management and operation of the organisation and also
compliance with conslilutional and statutory requirements in producing the annual report.
These are dealt with in the Slalement of Financial Activities when payment has been approved
by the charitable conipany.
Fixed Assets
Capital expenditure of £250 and above is staled in the balance sheet at cost less accumulated
depreciation. Depreciation is provided to write off the cost of each asset over ils expected useful
life as below..
Office Equipment..
Motor Vehicles..
33010 per annum straight line basis.
33 /0 per annum straight line basis
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-
term liquid investments with original maturities of three months or less, and bank overdrafts.
Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Inslrumenls, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial inslrumenls.
Fiiiancial instruments are recognised in the charity's balance sheet when the charity becomes
party to the coiilraclual provisions of the inslrumeiit.
Financial assets and liabilities are offset, with the net amounts presented in the financial
slatemenls, when there is a legally enforceable right lo set off the recognised amounts and
there is an intention lo sellle on a net basis or to realise the asset and settle the liability
simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially
measured at transaction price including transaction costs and are subsequently carried at
amorlised cost using the effective interest method unless the arrangement constitutes a
fiiiancing transaction, where the transaction is measured at the present value of the future
receipts discounted al a market rate of interest. Financial assets classified as receivable within
one year are not amortised.
15

SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 MARCH 2024
TH
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at
transaction price unless Ihe arrangement constilules a financing Iransaclion, where the debt
instrument is measured at the present value of the future receipts discounted al a market rate of
interest. Financial liabilities classified as payable within one year are not amortise(J.
Debt instruments are subsequently carried at amorlised cost, using the effective interest rale
method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or cancelled.
Taxation
Income and gains are exempt from taxation as they are received and applied for charitable
purposes only. The charitable company benefits from various exemptions from taxation afforded
by tax legislation and is not liable lo corporation tax on income or gains falling within those
exemptions.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required lo make
judgements, estimates and assumptions about the carrying amount of assets and liabilities that
are not readily apparent from other sources. The estimates and associated assLJmplions are
based on hisloriG81 experience and other factors that are considered lo be relevant. Actual
results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the
revision affects only that period, or in the period of the revision and future periods where the
revision affects both current and future periods.
3. Income and endowments from
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
Funds
2024
Total
Funds
2023
a. Donations and legacies
Donations
Gift aid
4,255
1,191
4,255
1,191
7,995
5,446
5,446
7,995
Donations and legacies income for 2023 related wholly lo unrestricted funds.
16

SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 MARCH 2024
TH
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
Funds
2024
Total
Funds
2023
b. Charitable activities
BEPS Funding Grant
Citizen Advice Liverpool Household
Support Fund
Contract and commission income
Edward Goslling Foundation
Elizabeth Ralhbone Charitable
Trust
ESF Community Fund
Eurogrant
Feeding Liverpool
Healthy Activity and Food
Holiday Activities and Food
LCVS Comniunity Impact Fund
LCVS Holiday Activity & Food
Mpac
Mpac Eat lo Meet
National Lottery Community Fund
Our Liverpool Grant
Sutton Croft Holiday Activities and
Food
Therapy income
UKSPF Digital Connectivity
10,000
10,000
1,408
1,408
235,539
235,539
84,263
5,000
2,000
2,000
16,998
2,000
2,000
1,051
20,500
2,000
7,000
5,500
9,000
61,445
9,000
61,445
29,973
5,935
19,448
19,448
6,111
6,000
6,111
4,729
6,000
241,650
111,301
352,951
182,949
I ncome from charitable activities in 2023 comprised £88,992 for unrestricted funds and £93,957
related lo restricted funds.
4. Expenditu re on Charitable Activities
Direct
Support &
Charitable Governance
Expenditure
Costs
2024
2024
Total
2024
Total
2023
The advancement of public
education and help families and
dependents who have experienced
mental distress by the provision of
arts therapy
228,035
39,148
267,183
228,829
17

SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 MARCH 2024
a. Analysed as follows:
TH
2024
2023
DireGt charitable expenditure..
Staff salary costs
Pension
Project facililalor fees
Sessional fees
Interpreting fees
Motor expenses
Travel and 8ubsistenGe expenses
Activities expenses
Equipment
Room hire
Volunteer expenses
Donation
173,097
3,965
14,714
7,624
640
1,828
13,840
5,744
535
3,382
2,626
40
103,120
2,539
21,124
15,989
340
7,644
12,438
155
2,452
6,331
1,288
228,035
173,420
2024
2023
Support & Governance costs..
Staff salary costs
Pension
Insurance
Office costs
Rent
Rates
Computer and website expenses
Subscriptions
Companies House
Training
DBS fees
Bank charges
Payroll fees
Accountancy
Depreciation
19,233
441
1,168
3,104
7,693
467
34,669
794
2,581
2,537
7,636
1,351
294
1,315
13
980
43
805
785
1,265
2,637
649
1,200
2,880
39,148
55,409
Total expenditure on charitable
activities
267,183
228,829
£99,21912023'. £92,065) of the above expenditure relates lo reslricled funding.

SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 MARCH 2024
TH
b. Staff Costs
2024
2023
Gross wages arTrd salaries
Social security costs
Pension Costs
186,226
6,104
4,406
134,268
3,521
3,333
196,736
141,122
The above staff costs figure includes director's remuneration of £30,577 (2023: £23,422).
Particulars of employee numbers:
The average nuinber of employees during the year 11.8312023.. 9,431, and calculated on the
basis of full-time equivaleiils, was as follows..
2024
2023
Charitable activities
No employee received emoluments of more than £60,000 during the year.12023.' £nil).
No out-of-pockel expenses were reimbursed lo trustees in the year12023: £nill.
5. Tangible fixed assets
Office Motor Vehicles
Equipment
Total
Cost:
Balance at 301h March 2023
Additions
20,807
2,976
5,000
25,807
2,976
th
Balance at 29 March 2024
23,783
5,000
28,783
Depreciation..
Balance at 30th March 2023
Charge during the year
19,223
2,020
3,148
617
22,371
2,637
Balance at 29 March 2024
21,243
3,765
25,008
[￿et Book Value at 29th Wlarch 2024
2,540
1,235
3,775
Nel Book Value at 291h March 2023
1,584
1,852
3,436
There were no material capital commitments al the period end. All fixed assets were used in the
direct charitable activities of the charity.

SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 MARCH 2024
TH
6. Debtors
2024
2023
Debtors
Prepayments
15,652
1,549
30,328
1,500
17,201
31,828
7. Creditors.. amounts falling due within one year..
2024
2023
Accruals
Pension
2,407
921
1,200
856
3,328
2,056
8. Analysis of net assets between funds
2024
Tangible Fixed
Assets
Net Current
Assets
Total
Unrestricted Funds
General Fund
3.636
90,608
90,244
Restricted Funds
BEPS Funding Grant
Citizen Advice Liverpool Household
Support Fund
Foyle Foundation
National Lottery Community Fund
Sutton Croft Holiday Activities and Food
10,000
10,000
475
475
23
23
20,258
3,945
20,258
3,829
116
139
34,562
34,701
Total Funds
3,775
125,170
128,945
20-

SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH MARCH 2024
2023
Tangible Fixed
Assets
Net Current
Assets
Total
Unrestricted Funds
General Fund
2,629
12,483
15,112
Restricted Funds
Edward Gostling Foundation
Foyle Foundation
National Lottery Community Fund
1,395
1,395
160
21,064
160
647
20,417
807
21,812
22,619
Tolal Funds
3,436
34,295
37,731
9. Unrestricted Funds
Movements in the Year
Income
Expenditure
2024
Reserves
at beginning
of Year
Reserves
at end of
Year
General Fund
15,112
247,096
(167,9641
94,244
Movements in the Year
Income
Expenditure
2023
Reserves
at beginning
of Year
Reserves
at end of
General Fund
54,889
96,987
{136,764)
15,112
General Fund is used to finance the charitable compaiiy's general activities as outlined in the
Trustees, Report.

SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 MARCH 2024
TH
10. Restricted Funds
Movements in the Year
Expenditure
Reserves
at beginning
of Year
Income
Reserves
at end of
Year
2024
BEPS Funding Grant
Citizen Advice Liverpool
Household Support Fund
Edward Goslling Foundation
Elizabeth Ralhbone Charitable
Trust
Eurogrant
Foyle Foundation
Mpac Eat to Meet
National Lottery Community Fund
Sullon Croft Holiday Activities
and Food
UKSPF Digital ConneGlivity
10,000
10,000
1,408
(9331
(1,395)
12,000)
12,0001
(1371
(9,000)
162,251)
115,5031
16,0001
1,395
2,000
2,000
160
23
9,000
61,445
19,448
21,064
20,258
3.945
6,000
Totals
22,619
111,301
199,2191
34,701
Movements in the Year
Income
Expenditure
Reserves
at end of
Year
2023
Reserves
at beginning
of Year
Edward Gostling Foundation
ESF Community Fund
Feeding Liverpool
Foyle Fouridalion
Holiday Activities and Food
LCVS Community Impact Fund
LCVS Holiday Activity & Food
LCVS Innovation in Communities
Fund
Mpac
National Lollery Community Fund
Our Liverpool Grant
5,000
16,998
1,051
13,6051
(24,082)
(1,051)
11371
(22,6251
12,0001
{7.000)
(3,860)
15,5001
(10,4931
(11,712)
1,395
7,084
297
2,125
160
20,500
2,000
7,000
3,860
5,500
29,973
5,935
1,584
5,777
21,064
Totals
20,727
93,957
{92,0651
22,619
These are monies given to the charitable company lo be spent at the discretion of the Board of
Trustees for specific charitable purposes, as below.
-22-

SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 MARCH 2024
TH
BEPS Funding Grant
Contribution towards 16-19 year olds Creative Growing project
supporting asylum seeker and refugee mental health through crealivily, nature and Arl
Psychotherapy.
Citizen Advice Liverpool Household Support Fund - Contribution towards Emergency food
support for parlicipanls.
Edward Gostling Foundation Contribution towards art therapy and art activities
ESF Community Fund Development of employability skills and social skills through creative
activity and skills development, graphic arts skills, cooperative working and exploring sel up of a
stLidio run by volunteers. October 2019- July 2020 to deliver moving towards employment
programme.
Feeding Liverpool Conlribulion towards rent and ulililies Gosts.
Foyle Foundation Emergency COVID funding for core costs February 2020 to February 2021
Holiday Activities and Food ContribLltion towards family and children programme.
LCVS Community Impact Fund Contribution towards salary costs
LCVS Holiday Activity & Food Contribution towards family school holiday activities.
LCVS Innovation in Communities Fund Contribution towards employability programme
Ivlpac - Contribution towards family school holiday aclivilies.
National Lottery Community Fund Contribution towards 'Arl therapy or Man Chat, project
Our Liverpool Grant - Contribution towards 'Male Arl Therapy, project.
Sutton Croft Holiday Activities and Food
activities.
Contribution towards family school holiday
UKSPF Digital Connectivity Contribute towards lo the running Gosts of SOLA'S creative
engagement programme such as FESTIVAL 31
11. Operating Lease Commitments
The organisalion has a lease commitment lone rnonlh notice) of £89512023.. £396).
12. Related Parties
Adele Spiers, a trustee was paid £14,71412023.' £21,124) as a facilitator on a self- employed
basis during the year ended 29th March 2024.
13. Contingent Liabilities
l-he charitable company did not have any contingent liabilities at 291h March 2024 or 29th March
2023.
14. Guarantees
As al 29 March 2024, 6 members had given a guarantee of £10 each in the event of the
company winding-up, lolal.. £6012023.. 6 rnembers £60).
23_