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SOLA ARTS
ANNUAL REPORT & FINANCIAL
STATEMENTS
FOR THE YEAR ENDED
29TH MARCH 2025
Company No. 06655438
Charity No. 1128459

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TRUSTEES, REPORT FOR THE YEAR ENDED 29 MARCH 2025
The trustees are pleased lo present their report foi the year ended 29th March 2025.
The financial statements have been prepared in accordance with the charity's trust deed, Ihe
Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended
practi￿ 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 1st January 2019.
OBJECTIVES AND ACTIVITIES
The objects of the charitable Company are..
1) The advancement of public education by the provision of arts projecls.
2) The relief of persons who have become displaced persons or refugees from the
countries of their origin or domicile by reasons of hostilities, persecution, oppression,
discrimination, natural distress or other like causes, and their families and dependents who
are in conditions or need, hardship and distress.
31 The relief of persons who experience mental destress and their families and dependents
who are in conditions or need, hardship and distress, by the provision of Art Therapy (also
known as Art Psychotherapy).
4) Any other purposes charitable by law for the benefit ofthe community.
In considering the objectives and activities, the trustees have considered Charity Commission
guidance on public benefit to ensure that SOLA Arts is meeting its public benefit requirements.
ACHIEVEMENTS AND PERFORMANCE
The 2024-25 Chair's Report continues to bring oplimism for SOLA'$ next 12 months, as well as
acknowledgemenl and celebration of our work, and development over the past year.
st
Remarkably and wonderfully 2025 has brought us into our 21 year of delivering core and key
services and support for those most in need in our communities. Through tougher times and
fantastic opportunities and of course lots of creative adventures & fun, we have become 21
years old and are super proud of this stage in our growth and next stage in SOLA'S evolution.
SOLA provides a unique and specialist programme primarily focusing on support and
empowerment for people seeking sanctuary, with Leave to Remain settled status, survivors of
lorture, survivors of modern-day slavery or human trafficking and those who have experienced
primary and secondary trauma due to oppression and conflict. We have also continued
commitment to working with others frorn marginalised context including people with learning
difficulties, learning disabilities, elders in our community, and people with enduring mental
health challenges.
SOLA has continued as the region's leading Art Psychotherapy offer and focused arts & mental
health charity with a focus on supporting displaced people and young people with complex
trauma at our core. The importance of Art Psychotherapy and Social Support continue to
underlying our work, being the and fundamental to beneficiary needs.
This past year has proven extremely challenging al times due to tense socio-political and
socio-environmental context, namely racist rioting in summer 2024 led by increased far-righl
activism and propaganda particularly targeted against refugees and asylum seekers. This has
impacted both beneficiaries and our team members directly and enabled us to affirm our
commitment to supporting those impacted by this racist and xenophobic rhetoric. We have
needed to review and ensure that our safeguarding and risk assessment procedures and
protocols as strong and clear, and that at all times we continue to work in a traLJma-informed
and empathetic way to best support those we work with and ourselves. It would be naive to say

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TRUSTEES, REPORT FOR THE YEAR ENDED 29TH MARCH 2025
that this hasn't led to some distress whilst It has been recognisable that our team has grown
stronger and strengthened in the face of this adversity.
We have had change8 in Trustees and are preparing to welcome new staff through this. We
have also welcomed new volunteers and reflected on our systems and pro￿$$ to enable
quicker access to our programmes and support, as well as make the team experience more
digitally based and compatible with a joined up whole team approach. As always and evermore
so, our team (trustees, staff fand volunteers) continue lo bring a depth of richness, diversity,
empathy, kindness and compassion through a wealth of expertise and dynamism to every
aspect of SOLA and our setvices for the community-
This year we have focused on reflection, to better understand, acknowledge and integrate the
importance of lived experience in our team and the importance for greater equality of
opportunity and progression for people with lived experience as a key expertise in our staffing
roles. This has also meant exploring a longer-term strategic plan for pay grade and skill
recognition levelling up, whilst ensuring that the charity has sustainability and continuity.
We continue to be Irauma-informed and mindful ofthe impact ofthe work on both our team and
the culture at SOLA, in order lo ensure that staff and volunteers as well as beneficiaries are
best served and supported. As a result, we have begun to gain recognition in our expertise of
trauma-informed practice, which has in turn led to commissioning of our Clinical Supervision
and Reflective Practice offer amongst refugee organisations and therapists across the UK,
whilst we remain focused on our local region primarily.
We continue to have sound support from grant making bodies, donations and contracting
opportunities to directly support 518 people throughout the year and thousands more 12500+}
through wider engagement.
We have again contracted Momentum Expedite to carry out an Independent Evaluation of our
programming and development, and LCVS for Independent Financial Audit and Accounts. An
Independent Evaluation Report 2024-25 published July 2025 is available upon request.
The past 12 months has lent to dynamic commissioning including an increased delivery of
therapy and family intervention for Adoption Support Service funded services. Additionally, we
have provided Art Psychotherapy for Alder Hey Children's In-Patienl Psychiatric Unil as well as
trauma-informed staff training for Lancashire and South Cumbria NHS Forensic Psychialric
Unit. Donations-based income has redU￿d aligned with less private therapy delivery and
whilst we have balanced this through stable contracted service delivery.
We conlinue to be supported by. Members of the communily through donations of goods and
itèms, as well as having seen past participants return lo contribute funds and expertise towards
our emergency support 'pot'_ a true testimony to the generosity of those we support whilst
acknowledgement of the impact of our work for those who have benefitted and wish to give
back. This 'giving back, by past beneficiaries is something that has particularly noticeable this
year including form Karen & Carlos donating towards our Emergency Funds 'pot' to support
those most in need through emergency cash contribution, support by Gilbert Toh towards
getting our mobile van space up and running smoothly, food made by multiple beneficiaries as
contribution to events, and a wonderful humungous croissant from Omed to recognise reaching
21 years this yearl
We delivered a full programme weekly including Art Psychotherapy, Child & Adolescent
Psychotherapy, Reflective Parenting interventions, ESOL, Men's Tailoring, Craft Cards
Women, Women Who Bake, Art Group, Creative Growing art & nature and the Transitions
project supporting social & welfare needs.
Our therapy programme and a therapeutic community approach continue to be Ihe foundation

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TRUSTEES, REPORT FOR THE YEAR ENDED 29 MARCH 2025
of our delivery and model. This has included individual, group and informally based Art
Psychotherapy and family focused Child & Adolescent Psychotherapy., supporting people from
4-67 years old at a vital and vulnerable time in the individual's life journey.
Paths lo Prosperity consortia funding, National Lottery Reaching Communities Fund, Feeding
Liverpool & Citizens Advice Bureau grants, MPAC & LCVS, Our Liverpool (Liverpool City
Council) and have provided financial stability and programming opportunity that has reached all
aspects of our programming and delivery, and ensured our sustainability and evolution for
another successful year. Our ESOL provision continues to specialise in supporting those who
find mainstream learning a challenge and for whom smaller focused learning is important,
whilst we have been supported by 2 new volunteers into this essential offer. Additionally, we
have been able to support people to develop business start-ups, gain employment and enter
external learning courses and training.
Feeding Liverpool has continued to support our overall food support offer, whilst grant and
practical support from MPAC, Liverpool City Council and LCVS, families we work with have
continued to access food support as well as physical activity and creative family bonding
through HAF grants. This has been enhanced by Our Liverpool funding which has enabled our
continued work with young people awaiting school placement and in a transient experien
and prO￿sS of seeking asylum with their family,. supporting young people to be creatively
curious, play, enhance a sense of identity and belonging and importantly have fun.
Additionally, we have been able lo achieve funding to continue our 16-19 Creative Growing Art
Psychotherapy programme for unaccompanied minors, and have continued working with
children, young people, carers and forever families and reflective parenting through Adoption
Support Funds contracted therapy. Our Creative Calm Van has continued to offer brief Art
Therapy and sign-posting intervention al British Red Cross destitution drop-in fortnightly and
we have piloted Pop-up drop-in ESOL provision close to initial accomrnodation centres in order
to best support those most isolated and vulnerable, due to challenges with social engagement
andlor mental health.
This year we have achieved Arts Council England funding for Research & Development of
Festival 31 towards a 2 10 3 year plan of delivery using the arts and crealivity as a tool to wider
conversation around displacement and resettlement. Simultaneously, enhancing this through a
new youth strand of the project supported by Our Liverpool and Awards for All to enable young
people with lived experience of resettlement as refugees to create a Toolkit to inform greater
understanding by peers about their experiences of resettlement.
We have continued lo work with key stakeholders including Our Liverpool Schools Provision,
Feeding Liverpool, British Red Cross, The Women's Organisation, MOWLL, Heart of Glass,
Liverpool City Council Unaccompanied Minors Social Work Team. Active8 Support Service,
Flying Seagull Project, Torus Housing ISI Helen's), Deafness Resoruce Centre, John Lewis,
Thrive, Vibe, MENCAP, Feelgood Factory, Toxtelh Town Hall, to name a few of those
organis8tions and groups we have been privileged to work with this year.
Vvhilsl this year has brought us to prepare to say farewell from our Trustee group to our
wonderful Roya, whilst we aren't saying goodbye as Roya is preparing to move into SOLA'S
staffing team as Finance and Projects Supportl Our search continues for a new Trustee to
enhance our governance and strategic planning.
As can be seen, SOLA has continued to explore new options for programme delivery whilst
enhancing and further establishing our core programme. SOLA continues to be innovative and
committed to best support people most in need of support, showing this through our desire to
understand, empathy, passion and aclion.
Once again, the SOLA team has surpassed any expectation of the quality and benefit of our

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TRUSTEES, REPORT FOR THE YEAR ENDED 29 MARCH 2025
work for individuals and the community.
Having such a varied skills sel, expertise and passion for SOLA'S work testimony to a
wonderful and vibrant multi-skilled and multi-talented groLJP of people who make SOLA what it
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-months has been
formidable, compassionate, highly skilled and committed, and I would like to convey sincerest
gratitude and respect to our team for this., staff, volunteers, Trustees and supporters. We also
thank our long-term support George, Caretaker of Toxteth Town Hall and Cala on Reception in
the building, for enabling a smooth support for beneficiaries ac￿SsIng our provision and
creating a warm and supportive environment in which we reside. We also thanks to continued
support from Denise and others on Trustee Board at Toxtelh Town Hall, for their continued
commitment to and support of our activities and long-term residency in this great community
focused building.
l also want to acknowledge our wonderful therapy dogs Zuki, Peanut and our new furry friend
Cham who continue to bring an abundance of unconditional love, warmlh, kindness, energy
and comfort to 811 who come to SOLA. In February, Cham joined us and was quickly able to
engage in therapy sessions and give his own recipe of love and care to everyone who he
connects with. This year we sadly lost Zuki, who almost 15 years old, had been a core member
of SOLA for 13.5 years, providing support in therapy and enabling a tenderness to our delivery
that only he ¢OLJld. Zuki will be dearly missed and our love for him continues.
Without the passion and care of our talented team, SOLA wouldn't be 21 years old or have the
impact and care that we do- we care not only for those we support bul also for all in our team.
With this in mind, I'd like to finish by On￿ again and humbly say a massive and Celebratory
THANKS to every single person involved in our programming, those who continue lo support
SOLA and our activities, and thanks to everyone who we have privilege to work with, share a
journey with and continue daily to learn froml
FINANCIAL REVIEW
Total income in the year was £309,278 {2024.' £358,397) ofwhich £161,033 (2024.. £111,301)
related to funding for projects upon which restrictions are placed.
Total expenditure in the year was £274,51012024'. £267,183), leaving a surplus for the year of
£34,768 (2024.. surplus £91,214).
At 29th March 2025 the charitable company's reserves stood at £163,71312024'. £128,945) of
which £62,073 (2024.. £34,701) represented restricted funds
RISK MANAGEMENT
The main risks to which the charitable company are exposed as identified by the Trustees have
been considered and systems have been established to mitigate those risks.
RESERVES POLICY
11 is the policy of the charitable company to maintain unrestricted funds, which are free
reserves,. at a level which will allow the charity to cover redundancy costs, lease commitments
and continue its activities for three months should no further funding be received.
As at the end of the financial year the unrestricted funds totaled £101,640. The charitable
company requires £26,724 for redundancy provision, £895 lease commitments and £35,212 for
three months, running costs {Total £62,831).

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TRUSTEES, REPORT FOR THE YEAR ENDED 29TH MARCH 2025
The trustees, plans for the balan￿ of the unrestricted reserves are the continuation of the staff
levels and delivery of projects.
PLANS FOR THE FUTURE
Whilst our sustainability continues to be a priority and increasing our reserves an important
consideration for the rranagemenl and Trustees. Sustainability through increased
commissioned services for our core focus and activity, as well as longer-term large grant
funding have become a focus for the coming year.
Grant fundin
COVID 19 and im
act on Reserves
SOLA now feels that we are showing strength post COVID pandemic and its impact on our
delivery and financial sustainability. Having in fact grown during the COVID pandemic, we have
now to focus on the sustainability of this growth. This includes achieving funding to maintain
staffing at the current level of 1 full lime and 11 part time staff whilst programrne delivery
recognises need for such a staffing team size.
The foundation of National Lottery Reaching Communities, HAF, Feeding Liverpool and Arts
Council England, Awards for All and Our Liverpool funding alongside of contracts in particular
from Adoption Support Fund, Paths to Prosperity and Alder Hey Children's NHS Trust, have
allowed us to ensure Core delivery.
As with the previous year, this has made us financially sound and we are looking towards a
healthy start for the corning 2025-26 financial year. We intend to continue striving for improved
financial standing and growth, whilst ensuring meaningful 2nd considered delivery of provision
lo the community.
Grant funding has been welcomingly forthcoming, enabling us to respond and adapt. I would
like to thank funders I key partners stepping in to support and sustain SOLA and our activities,
namely," National Lottery Community Fund, Holiday Activity Fund, Feeding Liverpool, Citizen
Advice Liverpool Household Support Fund, Arts Council England, Awards for All, Liverpool City
Council- Our Liverpool, MPAC, LCVS, The Women's Organisalion, Liverpool Play Partnership,
Department for Skills, Liverpool Metro Mayor Fund, Feeding Liverpool Household Fund, and all
of our kind donators and supporters. These vital emergency grants and donations have helped
us not only survive bul indeed thrive in order to meet an increased demand for our services.
All of these funders have been empalhetlc and encouraging to our delivery and receptiveness
to deliver appropriately and in a flexible and proactive way for the people and communities we
support.
Commissioned 2nd contracted delivery of arts programming and Art Psychotherapy has begun
to 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 Organisation
through the Directions and the Paths to Prosperity projects has ensured continuity 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 this period, resulting in having notable value of
funds towards our Reserves. This is a success and enables a healthiness for our financial
capacity 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.

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TRUSTEES, REPORT FOR THE YEAR ENDED 29TH MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
SOLA Arts is a charitable company limited by guarantee (registered in England and Wales, No.
066554381 incorporated on 24th JLJIY 2008 and registered as a charity (number 11284591 on 6th
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 Special 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 Irustees. Executive committee meetings are held monthly, and agenda items include
finarn￿, health & safety and staff reports.
REFERENCE AND ADMINISTRATIVE DETAILS
Name
SOLA Arts
Company Number
Charity Number
Registered Office
06655438
1128459
Room 19, Toxteth Town Hall
15 High Park Street
Liverpool
Merseyside, L8 8DX
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.
Board of Trustees
Trustees
N U Barikumwe
R Mho Zada
H Murshid
L Omar
A Spiers - Chair
N Yousef
(Resigned 29th March 20251
Independent Examiner
Ying Huang ACCA,
clo LCVS
151 Dale Street,
Liverpool, L2 2AH
The Co-operative Bank PLC
PO Box 250, Skelmersdale, WN8 6V
Bankers
Signed on behalf of the Board of Trustees,
Signod by.
14CJJLtitÈ2fp4FA':" -"""
A Spiers Trustee- Chair
17 December 2025
Date:

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STATEMENT OF TRUSTEES, RESPONSIBILITIES
Company law requires Ihe trustees to prepare financial statements for each financial year
which give a true and fair view of the slate of affairs of the charitable 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
trustees should follow best practice and".
select suitable accounting policies and then apply them consistently.,
observe the methods and principle in the Charities SORP.,
make judgements and eslimales that are reasonable and prudent.,
prepare the financial statements on the going concern basis Ljnless it is inappropriate to
presume that Ihe company will continue as a going concern.,
State whether applicable accounting standards have been followed, subject to any material
departure disclosed and explained in Ihe financial statements.
The Trustees are responsible for maintaining proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charitable company and to enable
them lo 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.
The financial statements have been prepared in accordan￿ with the charity's trust deed, the
Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland published IFRS 1021 as
amended for accounting periods commencing from 1s1 January 2019.
By Order oflhe Board
SbJned by.
1¥m7P￿[F￿FA......................
A Spiers - Trustee
Room 19, Toxteth Town Hall
15 High Park Street
Toxteth
Liverpool
Merseyside
L8 8DX
Date..
17 Decemb&r 2025

DctU5ign EDvelope ID 27C13DBF-16D4-4626-AODS-F2SFgAOD0496
I tAAMINtK'24 TO THE TRUSTEES OF
SOLA ARTS
report on the accounts of the charitable company for the year
ended 29th March 2025, which are set out on pages 10 to 21
The trustees (who are also the directors of the company for the
purposes of company lawl are responsible for the preparation of
the accounts. The trustees consider that an audit is not required for
this year ended under section 144(2) of the Charities Act 2011 Ilhe
2011 Act) and that an independent examination is needed.
It is my responsibility to..
examine the accounts under section 145 of the 2011 Act,
to follow the procedures laid down in the general Directions
given by the Charity Commission (under section 145{5llbl of
the 2011 Act, and
to stale whether particular matters have come to my
attention.
Res
ective
res
onsibililies of
trustees 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. 11 also
includes consideration of any unusual ￿temS 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.
Inde
endentexaminer's In connection with my examination, no matter has come to my
statement
attention..
{11 which gives me reasonable cause to believe that in, any
rnalerial respect, Ihe requirements..
to keep accounting records in accordance with section 386
ofthe Companies Act 2006., and
lo 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 principles of the Statement of Recommended Practice..
Accounting and Reporting Charities
have not been met., or
{21 to 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
17 December 2025
Dated
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STATEMENT OF FINANCIAL ACTIVITIES (including Income & Expenditure)
TH
FOR THE YEAR ENDED 29 MARCH 2025
Notes Unrestricted Restricted
Funds
Funds
2025
2025
Total
Funds
2025
Total
Funds
2024
Income and endowments
from:
Donations and legacies
Charitable activities
Other Income
5,471
142,533
241
5,471
303,566
241
5,446
352,951
3b
161,033
Total income
148,245
161.033
309,278 358,397
Expenditure on:
Charitable Activities
140,849
133,661
274,510 267,183
Total expenditure
140,849
133.661
274,510
267,183
Net income, net movement in
funds
7,396
27,372
34,768
91,214
Total funds brought fonmard
9,10
94,244
34,701
128,945
37,731
Total funds carried forward
8-10
101.640
62,073
163,713
128,945
The notes on pages 12 to 21 form part of these accounts.
All the above amounts relate to continuing activities of the charitable company.
10

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COMPANY NUMBER 06655438
BALANCE SHEET AS AT 29TH MARCH 2025
Notes
29th March 2025
29th March 2024
Fixed assets
Tangible fixed assets
3,481
3,775
Current assets
Debtors
Cash at bank and in hand
23,287
139,094
17,201
111,297
162,381
128,498
Current liabilities
Creditors.. amounts falling
due within one year
12,149)
(3,3281
Net current assets
160,232
125,170
Total assets less current
liabilities
163,713
128,945
Reserves
Unrestricted funds
Restricted funds
101,640
62,073
94,244
34,701
8,10
163,713
128,945
These financial statements have been prepared in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS1021.
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 section 477 of the Companies Act 2006 relating to 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 requirements of the Act with respect to accounting records
and the preparation of financial statements.
17 December 2025
Approved by the Board on..
Slyn¢4bV-.
Adele Spiers - Trustee

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SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH MARCH 2025
1. Limited Liability
The charity is a company limited by guarantee. Each member's liability is limited to £10.
2. Accounting Policies
Basis of accounting
The financial statements have been prepared in accordance with the Statement of
Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS102) as amended for accounting periods commencing from 1 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 statements are rounded to the nearesl £.
The financial statements have been prepared under the historical cost convention with items
recognised at cost or transaction value unless otherwise stated in the relevant notelsl to 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
At the time of approving the accounts, the Trustees have a reasonable expectation that the
charitable company have adequate reserves up to continue in operational existence for the
foreseeable future. The Trustees are confident that the levels of liquidity and free reserves will
not affect the charity's operations. Thus, the Trustees continue to adopt the going concern basis
of accounting in preparing the accounls.
Fund accounting
Unrestricted funds are the charity's free reserves available for the trustees to apply in
accordance with the charitable company's charitable objectives.
Restricted funds are subject to specific restrictive conditions imposed by the donor. All
restricted funds are accounted for as restricted income and expenditure for the purposes is
charged lo the fund.
Income recognition
All income is recognised once the charity has entitlement to Ihe income, there is sufficient
certainty of receipt and so it is probable that the income will be received, 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
re￿1Vable, which are recognised on the date on which their unconditional payment is confirmed
by the donor.
12-

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SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH MARCH 2025
Expenditure recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the
charitable company to that expenditure, It is probable that selllemenl 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
governance costs, are allocated or apportioned to the applicable expenditure headings in the
Statement of Financial Activities. Support and governance costs are applied to Ljnrestricted
funds unless specifically included in the restrictions, as specified by the donor.
Expenditure on charitable activities relates to the operation of the charity comprising of direct
charitable expenditure to meet the objectives of the charitable company. Support and
governance costs relate to the management and operation of the organisation and also
compliance with constitutional and statutory requirements in producing the annual report.
These are dealt with in the Statement of Financial Activities when payment has been approved
by the charitable company.
Fixed Assets
Capital expenditure of £250 and above is slated 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..
33 % per annum slraighl 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 Instruments, and
Section 12 '01her Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balan￿ sheet when the charity becomes
party to the contractual provisions of the instrument.
Financial 8ssets and liabilities are offset, with the net amounts presented in the financial
statements, when there is 8 legally enforceable right lo sel off the recognised amounts and
there is an intention to settle 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 al transaction price including transaction costs and are subsequently carried at
amortised cost using the effective interest method unless the arrangement constitutes a
financing transaction, where the transaction is measured at the present value of the future
receipts discounted at a market rale of interest. Financial assets classified as receivable within
one year are not amortised.
13

Do￿sIgn Envelope ID" 27C13DBF-16D4-4626-AOD&F25F9AOD0496
SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH MARCH 2025
Basi¢ financial liabilities
Basic financial liabilities, including creditors and bank loans are initially re¢ognised at
transaction price unless the arrangernenl constitutes a financing transaction, where the debt
instrument is measured at the present value of the future receipts discounted al a market rale of
interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at 2mortised cost, using the effective interest rate
method.
Derecognition of financial liabilities
Financial liabililies are derecognised when Ihe 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 lax 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 truslees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities that
are not readily apparent from other sou[￿s. The estimates and associated assumptions are
based on historical experience and other factors that are considered to be relevant. Actual
results may differ from these estimates.
The estimales 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 Restricted
Funds
Funds
2025
2025
Total
Funds
2025
Total
Funds
2024
Donations and legacies
Donations
Gift aid
5,471
5,471
4,255
1,191
5,471
5,471
5,446
Donations and legacies income for 2024 related wholly to unrestricted funds.
14

DoGusign EnveloK* IL). 27C13DBF-16D4-4626-AOD&F25F9AOD0496
SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH MARCH 2025
Unrestricted
Funds
2025
Restricted
Funds
2025
Total
Funds
2025
Total
Funds
2024
b. Charitable activities
Arts Council National Lottery
Project
BEPS Funding Grant
Citizen Advice Liverpool Household
Support Fund
Contract and commission income
Elizabeth Rathbone Charitable
Trust
Eurogrant
Liverpool City Council Winter Fuel
Grant
Liverpool City Council
Neighbourhoods Directorate
Mpac Eat lo Meet
Mpac Child friendly city training &
grant opportunity
National Lottery Community Fund
Sutton Croft Holiday Activities and
Food
Therapy income
UKSPF Digital Connectivity
27,000
27,000
10,000
1,408
235,539
2,000
2,000
2,920
2,920
137,424
137,424
500
500
20,000
1,700
1,000
20,000
1,700
1,000
9,000
93,414
14,499
93,414
61,445
19,448
6,111
6,000
14,499
5,109
5,109
142,533
161,033
303,566
352,951
Income from charitable activities in 2024 comprised £241,650 for unrestricted funds and
£111,301 related to restricted funds.
Unrestricted Restricted
Funds
Funds
2025
2025
Total
Funds
2025
Total
Funds
2024
c. Other Income
Compensation
241
241
Income from other income in 2024 was Nil.

usign Envelope ID". 27C13DBF-16D4462&AONF25FgAOD0496
SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH MARCH 2025
4. Expenditure on Charitable Activities
Direct Charitable
Support &
Governance
Costs
2025
Expenditure
2025
Total
2025
Total
2024
The advancement of public education
and help families and dependents who
have experienced mental distress by
the provision of arts therapy
228,490
46,020
274,510
267,183
Analysed as follows.
2025
2024
Direct eharitable expenditure..
Staff salary costs
Pension
Project facilitator fees
Sessional lees
Inletpieting fees
Motor expenses
Travel and subsistence expenses
Activities expenses
Equipment
Roorn hire
Volunteer expenses
Donation & Grants
184.775
4.172
14,233
9,046
173,097
3,965
14,714
7,624
640
1,390
8,489
1,383
327
1,828
13,840
5.744
535
3,382
2.626
40
2,605
2,070
228,490
228,035
Support & Govemance costs..
staff salary costs
Pension
Insurance
offi￿ ￿St5
Rent
Rates
Subscriptions
Companies House
Tiaining
DBS fees
Bank charges
Payroll fee5
Accountancy
Depieciation
20,579
463
2,466
4.037
10,548
439
3,731
34
19.233
441
1,168
3,104
7,693
467
1,315
980
43
32
10
762
1.328
1,582
785
1,265
2,637
46,020
39.148
Total expenditure on charitable activities
274,510
267.183

DDtU￿gn Envelope ID. 27C13DBF-16D4462s-AD￿F2sF9Ao￿o496
SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 MARCH 2025
TH
£133,661 {2024'. £99,219) of the above expenditure relates to restricted funding.
b. Staff Costs
2025
2024
Gross wages and salaries
Social security costs
Pension Cosls
197,961
7,391
4,635
186,226
6,104
4,406
209.987
196,736
The above staff costs figure includes director's remuneration of £31,973 {2024'. £30,577).
Particulars of employee numbers:
The average number of employees during the year.. 12.0012024.. 11.83), and calculated on the
basis of full-time equivalents, was as follows..
2025
2024
Charitable activilies
No employee received emoluments of more than £60,000 during the year. {2024.' £nil}.
No out-of-pocket expenses were reimbursed lo truslees in the year {2024.' £nil).
5. Tangible fixed assets
Office Motor Vehicles
Equipment
Total
Cost:
Balance at 30th March 2024
Additions
23,783
1,288
5,000
28,783
Balance at 29th March 2025
25,071
5,000
30,071
Depreciation:
Balance at 30th March 2024
Charge during the year
21,243
1,171
3,765
411
25,008
1,582
Balance at 29th March 2025
22,414
4,176
26.590
Net Book Value at 29th March 2025
2,657
824
3,481
Net Book Value at 29th March 2024
2,540
1,235
3,775
There were no material capital corvmitrrents at the period end. All fixed assets were used in the
direct Charitable aclivities of the Charity.

DOc￿sign Envelop6 ID. 27C13DBF.16D4462e-AOD6_F25F9AOD0496
SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH MARCH 2025
6. Debtors
2025
2024
Debtors
Prepayments
21,775
1,512
15,652
1,549
23.287
17,201
7. Creditors= amounts falling due within one year:
2025
2024
Accruals
Pension
1,328
821
2,407
921
2,149
3,328
8. Analysis of net assets between funds
2025
Tangible Fixed
Assets
Net Current
Assets
Total
Unrestricted Funds
General Fund
2,161
99,479
101,640
Restricted Funds
Arts Council National Lottery Project
Citizen Advice Liverpool Household
Support Fund
Liverpool City Council Winter Fuel Grant
Liverpool City Council Neighbourhoods
Directorate
National Lottery Community Fund
Sutton Croft Holiday Activities and Food
16,531
371
16,531
371
44
6,350
44
6,350
1,252
68
37,457
38,709
68
1,320
60,753
62,073
Total Funds
3,481
160,232
163,713

Oc¢uÈign Envelope10". 27C13DBF-16D44626-AOD&F25F9AOD0496
SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH MARCH 2025
2024
Tangible Fixed
Assets
Net Current
Assets
Total
Unrestricted Funds
General Fund
3,636
90,608
90,244
Restricted Fund5
BEPS Funding Grant
Citizen Advice Liverpool Household
Support Fund
Foyle Foundation
National Lollery Community Fund
Sutton Croft Holiday Activities and Food
10,000
475
10,000
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
9. Unrestricted Funds
Movements in the Year
Income
Expenditure
2025
Reserves
at beginning
of Year
Reserves
at end of
Year
General Fund
94,244
148,245
1140,8491
101,640
Movements in the Year
Income
Expenditure
2024
Reserves
at beginning
of Year
Reserves
at end of
Year
General Fund
15,112
247,096
{167,964)
94,244
General Fund is used to finance the chaiitable company's general activities as outlined in the
Trustees, Report.
19

tktJgign Envelope ID.. 27C13DBF-16D4462&AOWF26FSAOD0496
SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH MARCH 2025
10. Restricted Funds
Movements in the Year
Income
Expenditure
Reserves
at beginning
of Year
Reserves
at end of
Year
2025
Arts Council National Lottery
Project
BEPS Funding Grant
Citizen Advice Liverpool
Household Support Fund
Foyle Foundation
Liverpool City Council Winter
Fuel Grant
Liverpool City Council
Neighbourhoods Directorate
Mpac Eat to Meet
Mpa¢ Child friendly city training &
grant opportunity
National Lottery Community Fund
Sutton Croft Holiday Activities
and Food
27,000
{10,469)
{10,000)
{3,0241
{23)
1456)
16,531
10,000
475
2,92Q
371
23
500
20,000
1,700
1,000
93,414
14,499
(13,6501
11,7001
{1,0001
174,9631
{18,376)
6,350
20,258
3,945
38,709
68
Totsls
34,701
161,033
{133,661)
62,073
Movements in the Year
Income
Expenditure
2024
Reserves
at beginning
of Year
Reserves
at end of
Year
BEPS Funding Grant
Citizen Advice Liverpool
Household Support Fund
Edward Gostling Foundation
Elizabeth Rathbone Charitable
Trust
Eurogrant
Foyle Foundation
Mpac Eat to Meet
National Lottery Community Fund
Sutton Croft Holiday Activities
and Food
UKSPF Digital Connectivity
10,000
1,408
10,000
19331
(1,395)
(2,000)
12,000)
1137)
(9,000)
{62,251)
{15,503)
16,000)
475
1,395
2,000
2,000
160
23
9,000
61,445
19,448
6,000
21,064
20,258
3,945
Totals
22,619
111,301
199,2191
34.701
20-

DoCu￿g￿ Envelow ID.. 27C13DBF.16D44626-AOD6-F25F9AOD0496
SOLA ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH MARCH 2025
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.
Arts Council National Lottery Project- Contribution lowards the running costs of SOLA'S
creative engagement programme such as Festival 31
BEPS Funding Grant
Contribution towards 16-19 year olds Creative Growing project
supporting asylum seeker and refugee mental health through creativity, n8lure and Art
Psychotherapy.
Citizen Advice Liverpool Household Support Fund - Contribution towards Emergency food
support for participants.
Eurogrant- Contribution lowards Eurovision project costs
Edward Gostling Foundation - Contribution towards art therapy and art activities
Elizabeth Rathbone Charitable Trust- contribution towards the social development workers
salary cost
Foyle Foundation - Emergency COVID funding for core costs February 2020 to February 2021
Liverpool City Council Winter Fuel Grant- for utility costs
Liverpool City Council Neighbourhoods Directore- to support festival 31 programme which
engages young people with lived experience to develop an interactive and creative on-line toolkit.
pae eat to meet - Contribution towards family school holiday activities.
pac Child Friendly city training & grant opportunity- contribution towards training
National Lottery Community Fund - Contribution towards core costs
Sutton Croft Holiday Activities and Food
Contribution towards family school holiday
activities.
UKSPF Digital Connectivity - Contribute towards to the running costs of SOLA'S creative
engagement programme such as FESTIVAL 31
11. Operating Lease Commitments
The organisalion has a lease commitment {one month notice) of £895 relating to a room at
Toxteth town hall community resource centre. (2024.. £895).
12. Related Parties
During the year end 29th March 2025, Adele Spiers, a trustee of the charity, received the following
payments..
£14,23312024'. £14,714) for services provided as a self-employed facilitator.
£31,97312024'. £30,577) as an employee ofthe organisation.
13. Contingent Liabilities
The charitable company did not have any contingent liabilities at 29th March 2025 or 29 March
2024.
14. Guarantees
As at 29th March 2025, 6 members had given a guarantee of £10 each in the event of the
company winding-up, total. £60 {2024.' 6 members £601.
21