Company registration number: 07273425 Charity registration number: 1140441
Clear Sky Children's Charity
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 July 2024
Clear Sky Children's Charity
Contents
| Trustees' Report | 1 to 5 |
|---|---|
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 to 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 to 17 |
Clear Sky Children's Charity
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 July 2024.
Objectives and activities
Objects and aims
Clear Sky Children's Charity is established to support children in the South East of England who have suffered trauma in their young lives. We specialise in providing Play & Creative Arts Therapy, an effective form of support for children, to help them resolve issues that are causing them emotional distress and are being displayed through emotional or behavioural difficulties. Clear Sky aim to ultimately improve the mental health and emotional wellbeing of children who are at risk of becoming marginalised in society because of difficult life circumstances out of their control. We take a three-pronged approach to our work with children that includes Play & Creative Arts Therapy support for the individual child, support for parents and support for professionals working with children.
Play and Creative Arts Therapy (PCAT)
We provide our Play & Creative Arts Therapy service direct to schools across Oxfordshire and Berkshire (as a combination of one to one and group sessions), making our support accessible for the children who need it the most. Children are referred to us for many reasons - it may be that they are displaying challenging behaviour, they are withdrawn in class, they struggle to make and maintain friendships or that they are struggling to regulate difficult emotions. Children may be referred to us when there is something difficult going on at home, such as parental bereavement, family breakdown, domestic violence or a complex home life. In Play & Creative Arts Therapy, children can 'play out' any difficulties they may be facing to enable them to ultimately resolve any difficult feelings and to alleviate emotional and behavioural difficulties.
Parents
We provide parenting materials which aim to develop confidence and resilience as well as providing workshops where we share our skills with groups of parents to coach them in setting up weekly play time with their children to promote emotional wellbeing. During the year we delivered a series of materials for parents/carers to subscribe to. This series provides regular materials sent to parent/carer inboxes for them to use at home.
Professional training
We deliver face to face INSET and CPD training to professionals who work with children in school and other settings and deliver our two-day training courses to other therapeutic providers through our Space to Shine, Adult Child Attachment Play, Heart to Heart and Baby Bonding courses. We work with delivery partners to share this knowledge with practitioners who are outside of our region in order to meet growing demand for support from Social Services and other statutory bodies such as the NHS and the Teaching Unions. This work is also made available online. Furthermore, we support family practitioners around the globe through our online learning Institute, The Institute for Play and Attachment. Our Institute has approximately 100 subscribed members.
Clear Sky routinely assesses the outcomes of its activities and regularly evaluates its courses and training and provides reports for schools, funders and supporters on demand.
Page 1
Clear Sky Children's Charity
Trustees' Report
Objectives, strategies and activities
During the year we delivered well over 2000 PCAT sessions to 43 schools, predominantly in Oxfordshire. We continue to see high demand for PCAT intervention, and have been successful in applying for bids to deliver to Adoption Services Thames Valley and Oxford as well as our ongoing collaboration with Oxfordshire Virtual Schools.
We delivered our professional CPD training face to face in a number of areas across the UK through our network of training partners. Alongside this we developed our digital programme offers to include PCAP online as well as Fundraising for Good, Baby Bonding and our IPA Learning Institute. In total we trained nearly 300 professionals in our digital programmes across the year. We provided over 20 hours of CPD learning to our membership via online modules with highly respected sector professionals.
We ran our first Power of Play Conference in November. The feedback from this event was extremely positive with many attendees wishing to book for the following event immediately.
We maintain a central team of 3.5 FTE. Our team are extremely hard working and deliver an enormous amount of support to our end users.
We celebrated 10 year anniversaries with some of our schools who were in turn awarded with a Clear Sky plaque. Further 10 year anniversaries will be marked in 2024.
There were changes to the Trustee team; Prerana Parikh and Martyn Cooper were appointed and Felicity Decker stepped down.
The charity raised funds close to £100k to help support its aims and objectives.
Fundraising disclosures
Fundraising Practice
We are registered with the Fundraising Regulator and have committed to ensuring that all our fundraising is legal, open, honest and respectful. We adhere fully to the Fundraising Code of Practice.
Privacy
A revised Privacy Policy is in place and available on our website. The policy has been created in line with GDPR requirements.
GDPR
Our data protection obligations and policies are in line with the GDPR regulations which came into effect in May 2018. Staff have received appropriate training.
Page 2
Clear Sky Children's Charity
Trustees' Report
We are grateful to the following (among others) who kindly made donations or provided financial support to help us fund our work in 2023/24:
All Souls College Arts Society Abingdon Arts Society Goring Bartlett Taylor Charitable Trust Bentley Foundation Cooper Charitable Trust Didcot Girls School/First Give Grand Order of Water Rats Helen Roll Charitable Trust Michael and Anna Wix Charitable Trust Oxford Community Foundation Sandra Charitable Trust Shanly Foundation Souter Charitable Trust St Peter’s Didcot Tesco’s Stronger Starts The Belacqua Charitable Trust The Berkshire Nurses & Relief in Sickness Trust The Big Give Arts 4 Impact The Champniss Charitable Trust The Christopher Laing Charitable Trust The Cumber Family Charitable Trust The Doris Field Charitable Trust The Englefield Charitable Trust The Felicity Wilde Charitable Trust The Fore The Helianthus Charitable Trust The Lenox Hannay Charitable Trust The Makers of Playing Cards Charitable Trust The Marsh Charitable Trust The Persula Foundation The PF Charitable Trust The Samuel Storey Family Charitable Trust The Sir Jules Thorn Charitable Trust The Stanton Ballard Charitable Trust The Syder Foundation The Truck Trust The Vandervell Foundation Turners Court Youth Trust Wallingford and Didcot Rotary Charitable Foundation
Page 3
Clear Sky Children's Charity
Trustees' Report
Financial review
Policy on reserves
Reasons for a Reserve:
Clear Sky charges schools and other users for its services, but at subsidised rates, which means that it relies on grants and donations to cover shortfalls between revenue and costs. The receipt of grants and donations is unpredictable in terms of amounts and timing and the reserve allows for this unpredictability.
Value of Reserve:
The value of the reserve is based on the figure below which the Charity is unable to meet its financial obligations to staff, freelance staff and external contractors. Without a clear plan and forecast to remedy the situation in the short term, the Charity could not continue as a going concern.
Based on this, the reserve for 2023/24 was £27,000. The figure for 2024/25 is set at £28,000.
What it can be used for and when:
The reserve can only be spent with the agreement of the Charity Director and no less than two trustees, who must agree on a plan to increase income or decrease expenditure in order to reinstate the reserve.
Reference and Administrative Details
| Charity Registration Number: | 1140441 |
|---|---|
| Company Registration Number: | 07273425 |
| Registered Office: | The Manor House |
| Little Wittenham | |
| Abingdon | |
| Oxfordshire | |
| OX14 4RA | |
| Independent Examiner: | Woodwhite Accountants Ltd |
| Unit 4 City Limits | |
| Danehill | |
| Reading | |
| Berkshire | |
| RG6 4UP |
Page 4
Clear Sky Children's Charity
Trustees' Report
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: William Graham Cooper Elizabeth Anne Burnell William Maurice Stewart Dixon Kim Rawlingson (resigned 12 December 2023) Felicity May Decker (resigned 18 August 2024) Prerana Parikh (appointed 2 February 2024) Martyn Cooper (appointed 22 February 2024)
Chairman: William Maurice Stewart Dixon
Structure, governance and management
Nature of governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The Charity seeks actively to appoint Trustees with specific areas of expertise to enhance its current efficiency and effectiveness.
Advertisements are placed and applicants then have the opportunity to meet and discuss, without prejudice, the operation of the charity and their possible involvement in its work. If, following this meeting, the trustee candidate is still interested in joining the
trust and the trustees believe that he/she will bring additional benefit to the trust they will be formally invited to join the board of trustees.
Disclosure of information to auditor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.
The annual report was approved by the trustees of the charity on 14 January 2025 and signed on its behalf by:
.........................................
William Maurice Stewart Dixon Chairman and trustee
Page 5
Clear Sky Children's Charity
Independent Examiner's Report to the trustees of Clear Sky Children's Charity ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2024.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of Clear Sky Children's Charity as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... Keith Westran ICAEW Unit 4 City Limits Danehill Reading Berkshire RG6 4UP
Date:.............................
Page 6
Clear Sky Children's Charity
Statement of Financial Activities for the Year Ended 31 July 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Donations and legacies Charitable activities Investment income 3 Total income Expenditure on: Raising funds Charitable activities Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 14 Note Income and Endowments from: Donations and legacies Charitable activities Investment income 3 Total Income Expenditure on: Raising funds Charitable activities Total Expenditure Net (expenditure)/income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 14 |
Unrestricted funds £ 61,716 217,489 452 279,657 (230) (258,337) (258,567) 21,090 21,090 14,847 35,937 Unrestricted funds General £ 45,203 235,947 456 281,606 (184) (293,211) (293,395) (11,789) (11,789) 26,636 14,847 |
Restricted funds £ 37,986 - - 37,986 - (23,460) (23,460) 14,526 14,526 7,670 22,196 Restricted funds £ 34,854 - - 34,854 - (27,184) (27,184) 7,670 7,670 - 7,670 |
Total 2024 £ 99,702 217,489 452 |
|---|---|---|---|
| 317,643 | |||
| (230) (281,797) |
|||
| (282,027) | |||
| 35,616 | |||
| 35,616 22,517 |
|||
| 58,133 | |||
| Total 2023 £ 80,057 235,947 456 |
|||
| 316,460 | |||
| (184) (320,395) |
|||
| (320,579) | |||
| (4,119) | |||
| (4,119) 26,636 |
|||
| 22,517 |
The notes on pages 10 to 17 form an integral part of these financial statements. Page 7
Clear Sky Children's Charity
Statement of Financial Activities for the Year Ended 31 July 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 14.
The notes on pages 10 to 17 form an integral part of these financial statements. Page 8
Clear Sky Children's Charity
(Registration number: 07273425) Balance Sheet as at 31 July 2024
| Note Fixed assets Tangible assets 9 Current assets Stocks 10 Debtors 11 Cash at bank and in hand 12 Creditors: Amounts falling due within one year 13 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 14 |
2024 £ 275 5,453 259 60,721 66,433 (8,575) 57,858 58,133 22,196 35,937 58,133 |
2023 £ 367 - 2,752 38,317 |
|---|---|---|
| 41,069 (18,919) |
||
| 22,150 | ||
| 22,517 | ||
| 7,670 14,847 |
||
| 22,517 |
For the financial year ending 31 July 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 7 to 17 were approved by the trustees, and authorised for issue on 14 January 2025 and signed on their behalf by:
.........................................
William Maurice Stewart Dixon Chairman and trustee
The notes on pages 10 to 17 form an integral part of these financial statements. Page 9
Clear Sky Children's Charity
Notes to the Financial Statements for the Year Ended 31 July 2024
1 Charity status
The charity is limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.
The address of its registered office is: The Manor House Little Wittenham Abingdon Oxfordshire OX14 4RA
These financial statements were authorised for issue by the trustees on 14 January 2025.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Clear Sky Children's Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Income and endowments
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable
that the income will be received and the amount can be measured reliably.
Page 10
Clear Sky Children's Charity
Notes to the Financial Statements for the Year Ended 31 July 2024
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £250.00 or more are initially recorded at cost.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Computer equipment 25% on reducing balance
Stock
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
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Clear Sky Children's Charity
Notes to the Financial Statements for the Year Ended 31 July 2024
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Foreign exchange
Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.
The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).
Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:
1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above);
2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and
3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.
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Clear Sky Children's Charity
Notes to the Financial Statements for the Year Ended 31 July 2024
Fund structure
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Pensions and other post retirement obligations
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
3 Investment income
| Interest receivable and similar income; Interest receivable on bank deposits |
Unrestricted funds General £ 452 |
Total 2024 £ 452 |
Total 2023 £ 456 |
|---|---|---|---|
4 Net incoming/outgoing resources
Net incoming/(outgoing) resources for the year include:
| Depreciation of fixed assets | 2024 £ 92 |
2023 £ 123 |
|---|---|---|
5 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
6 Staff costs
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
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Clear Sky Children's Charity
Notes to the Financial Statements for the Year Ended 31 July 2024
| Play therapists Management Administration |
2024 No 1 1 2 4 |
2023 No 1 1 2 |
|---|---|---|
| 4 |
No employee received emoluments of more than £60,000 during the year.
Page 14
Clear Sky Children's Charity
Notes to the Financial Statements for the Year Ended 31 July 2024
| 7 Independent examiner's remuneration |
||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Other fees to examiners | ||
| Examination-related assurance services | 2,700 | 2,430 |
Page 15
Clear Sky Children's Charity
Notes to the Financial Statements for the Year Ended 31 July 2024
8 Taxation
The charity is a registered charity and is therefore exempt from taxation.
9 Tangible fixed assets
| 9 Tangible fixed assets |
||||
|---|---|---|---|---|
| Cost At 1 August 2023 At 31 July 2024 Depreciation At 1 August 2023 Charge for the year At 31 July 2024 Net book value At 31 July 2024 At 31 July 2023 10 Stock Stocks 11 Debtors Trade debtors 12 Cash and cash equivalents Cash at bank 13 Creditors: amounts falling due within one year Trade creditors Accruals |
Furniture and equipment £ 3,563 |
Total £ 3,563 3,563 3,196 92 3,288 275 367 2024 £ 5,453 |
||
| 3,563 | ||||
| 3,196 92 |
||||
| 3,288 | ||||
| 275 | ||||
| 367 | ||||
| 2024 £ 259 2024 £ 60,721 2024 £ 2,913 5,662 8,575 |
||||
| 2023 £ 2,752 |
||||
| 2023 £ 38,317 |
||||
| 2023 £ 11,178 7,741 |
||||
| 18,919 |
Page 16
Clear Sky Children's Charity
Notes to the Financial Statements for the Year Ended 31 July 2024
14 Funds
| Unrestricted funds General Restricted funds Total funds Unrestricted funds General Restricted funds Total funds |
Balance at 1 August 2023 £ 14,847 7,670 22,517 Balance at 1 August 2022 £ 26,636 - 26,636 |
Incoming resources £ 279,657 37,986 317,643 Incoming resources £ 281,606 34,854 316,460 |
Resources expended £ (258,567) (23,460) (282,027) Resources expended £ (293,395) (27,184) (320,579) |
Balance at 31 July 2024 £ 35,937 22,196 |
|---|---|---|---|---|
| 58,133 | ||||
| Balance at 31 July 2023 £ 14,847 7,670 |
||||
| 22,517 |
15 Related party transactions
There were no related party transactions in the year.
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