OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-30-accounts

Company number 07732887

Charity number 1149079

(A company limited by guarantee)

Annual Report

&

Financial Statements

For the year end 30th March 2023

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Index

Company Information 1
Directors Report 2-5
Independent examiners report 6
Statement of Financial Activities 7
Balance sheet 8
Notes to the accounts 9 - 18

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Company Information

For the year end 30th March 2023

The directors present their report and unaudited financial statements for the year ended 30th March 2023.

Reference and Administrative Information

Charity name Portraits of Recovery Charity Registration Number 1149079 Company Registration Number 07732887 Registered Office 88 Victoria Street Chadderton Oldham Greater Manchester OL9 0HJ

Principle place of Business Beehive Lofts, Beehive Mill Jersey Street Ancoats Manchester M4 6JG

Directors

William Griffiths – Chair Stephen Whittle Zoe Welch

Company secretary

Mark Prest – Company Secretary

Bankers

The Co-Operative Bank

Independent examiner

Paul Cowham FCA DChA Green Fish Resource Centre 46-50 Oldham Street Manchester M4 1LE

1

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Directors Report

For the year end 30th March 2023

The directors, who are trustees of the charity, present their annual report and financial statements for year ended 30th March 2023.

Status and Administration

The company is a registered charity and a company limited by guarantee and governed by its Memorandum and Articles of Association.

Charitable Objectives and Principal Activities

The company is established to promote the health and wellbeing of the public, those who are affected by addiction and in recovery from drugs and alcohol, through the use of visual arts.

Directors Appointment and Retirement

All Directors who served in the last financial year remain in their posts. A new Trustee was appointed to the board during the year. The company will continue to actively recruit additional Directors/Trustees and as part of an organisational development initiative over the next financial year. Recruitment of new members is in line with the company’s Equality, Diversity and Disability policies.

Training of new Directors

New Directors/Trustees, particularly those who have not previously been directors in the arts sector, will be encouraged to attend relevant training courses if available in the Northwest. If it is felt by the Board that any member(s) need other additional training this will be actioned and facilitated where possible. New recruits during 2022 have taken part in two training courses through the NCVO:

Additional training for new and current Directors/Trustees will be organised during the 23/24 financial year.

Directors and Trustees both new and current are encouraged to attend the organisation’s public exhibitions, events & engage with planned organisational development initiatives.

Public Benefit

The directors have had regard to the Charity Commission’s guidance on public benefit and can confirm that they have complied with the guidance.

The directors are satisfied that the activities of the charity, as explained in the overview of the year below, benefit the public. The section of the public that benefits from the activities of the charity are those affected by/or in recovery from substance use-disorders with poverty and not precluding people from benefitting.

2

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Directors Report For the year end 30th March 2023

Overview of the Year

Over the 2022/23 financial year has seen PORe complete the final year of the Arts Council England Elevate project K.I.S.S. The project and funding programme aiming to strengthen the resilience of diverse arts organisations, museums, and libraries not in receipt of National Portfolio funding. K.I.S.S (Keep It Simple Stupid). The two-year project was initially extended due to the COVID-19 Pandemic and has now been completed.

ELEVATE has strengthened the resilience of PORe and allowed the organisation to benefit from increased resources. This included a Business Development Administrator (BDA) and Digital Marketing Co-Ordinator (DMC). The BDA has worked to establish key business management tools and prepare the organisation to be ready for NPO and becoming an employer. This has included a significant review of the organisation’s policies to make sure that they are legally and ethically compliant for going forward to the next stage of the organisation The DCM has worked on streamlining PORe’s online activities and building a cohesive digital offering to build on audiences and partnerships which will make the organisations a sustainable proposition.

After working on improving the website for the ELEVATE period it has now been decided that to take the organisation forward in a creative and intuitive manner, and to help build our audiences further, that during the 23/24 financial year it will be necessary to commission a brand-new website for longevity and future proofing.

Critically ELEVATE has also allowed PORe to work with an Arts Consultant to build a sustainable plan for the future and to prepare a successful application for an NPO funding bid. This now means that as an Arts Council England NPO that PORe can secure 4 permanent members of staff, with Mark Prest being officially appointed as Director/CEO on 1[st] April 2023. Additional staff will be appointed in the first quarter of the financial year.

PORe’s work with the Arts Consultancy has also helped the organisation diversify its fundraising opportunities, develop a three-year public programme and a three-year business plan.

In 2021 PORe was successful in securing funding from the 4th and final round of the ESF Community Grants Fund. The Repair Centre, a new partnership with the Manchester Craft and Design Centre (MCDC) supported PORe’s work preparedness employability work through exploring the Japanese art of Kintsugi (ceramic repair). The project completed in May 2022. The Repair Centre connecting people in recovery from substance use with cultural venues, creative professionals, and artists from Greater Manchester completed. The project supported social re-integration, increased employability and increased wellbeing through high quality hands-on learning and engagement with contemporary art. The project concluded with a pop-up exhibition display where audiences could see some of the work created by participants of The Repair Centre! Over 2 days, we welcomed 46 active audiences and 78 ambient audiences to the event.

3

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Directors Report

For the year end 30th March 2023

In 2022 PORe was also successful in gaining first time funding from Achieve CVS to fund another iteration of the project The Repair Works. The organisation has also been selected to join the Greater Manchester Combined Authority Culture Portfolio (GMCP) for 2023-26. This funding has been awarded to 40 organisations from across Greater Manchester to foster arts, culture and creativity and will be awarded for the next 3 years. PORe’s ELEVATE project has also led to the organisation being successful, on its first bid, to gaining ACE’s National Portfolio Funding Programme for 2023-2026. This financial support will help deliver our new, year-round programme of creative and cultural experiences that engage and celebrate people and communities in recovery from across Greater Manchester.

PORe finishes its ELEVATE project period with a robust 5 year business plan and an ability to continue to build its strategic partnerships with other Greater Manchester arts and health organisations and take the organisation forward with a new series of programming starting in 2023, including an annual Recoverists' learning and engagement programme, The Recoverist Culture Club and a public programme of events, talks and workshops around Greater Manchester each September to mark and celebrate International Recovery Month.

A partnership with Whitworth Gallery in Manchester will provide career development opportunities for people in recovery and for a curator from a diverse background to explore the gallery’s permanent collections.

PORe’s business plan and developing artistic policy define a clear way forward that provides a route map for the organisation, its staff, and trustees. This also supports the organisation to establish systems and transpose best practice from other areas.

Financial review

Reserves – at the close of 2022-23 financial year, the directors recognise that the financial position of the charity has improved with a total reserve of £3128 - an unrestricted reserves surplus of £753 and a designated surplus of £2375 which is to be spent against the new website. This is much improved on the previous year. Financial risk has been previously minimised as PORe had no direct employees but recruited on a freelance. Having now secured long term revenue funding through Arts Council NPO (£450,000 across 3 years) and the Greater Manchester Culture Portfolio (90,000 across 3 years), and additional potential funding streams having been identified PORe will increase its financial stability with the business plan projecting a much greater build of reserves over the next three years.

Plans for future periods.

On April 2023 PORe is a National Portfolio Organisation and part of the GM Culture Fund portfolio for the period 2023-2026 providing the organisation with long term financial sustainability through 3 years revenue funding.

4

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Directors Report For the year end 30th March 2023

Directors Responsibilities

Company Law requires all directors to prepare financial statements for each financial year which gives a true and fair view of state of the company and the surplus and deficit of the company for that period. In preparing those statements the directors have: -

Selected suitable accounting policies and applied them consistently.

Made judgements and estimates that are reasonable and prudent.

Stating whether accounting standards are followed, subject to any material departures disclosed and explained in the financial statements.

Prepared financial statements of an ongoing basis

Funds

Funds held by the company are detailed in the notes to the accounts.

Small Company Provisions

This report has been prepared in accordance with the special provisions for small companies under part 15 of the Companies Act 2006.

On Behalf of the Board

William F Griffiths (Chair)

Signed: …………………................................

06 / 07 / 2023

Dated: …………………................................

5

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Independent Examiner’s Report to the Trustees of

Portraits of Recovery

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 March 2023.

Responsibilities and basis of report

As the charity’s trustees of the Company (and 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

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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.

Paul Cowham FCA DChA Green Fish Resource Centre 46 – 50 Oldham Street Manchester M4 1LE

06 / 07 / 2023

Dated: ………………………............

6

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Statement of Financial Activities (including Income and Expenditure account) for the year ended 30 March 2023

Unrestricted
funds
Note
£
Income
Donations and legacies
3
228
Charitable activities
4
-
5
-
Investments
6
-
Total income
228
Expenditure
Raising funds
-
-
Charitable activities
8
(1,469)
Total expenditure
(1,469)
10
1,697
Transfer between funds
-
Net movement in funds for the year
1,697
Reconciliation of funds
Total funds brought forward
93
Total funds carried forward
1,790
Fees and other income
Net income/(expenditure) for the
year
Restricted
funds
£
-
54,652
-
-
54,652
-
86,804
86,804
(32,152)
-
(32,152)
33,490
1,338
Total funds
2023
£
228
54,652
-
-
54,880
-
85,335
85,335
(30,455)
-
(30,455)
33,583
3,128
Total funds
2022
£
10
76,800
-
-
76,810
-
70,004
70,004
6,806
-
6,806
26,777
33,583

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

7

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery Company number 7732887

Balance sheet as at 30 March 2023

Note
£
£
Fixed assets
Tangible assets
-
-
Total fixed assets
-
Current assets
Stock
Debtors
15
5,189
Cash at bank and in hand
17,511
Total current assets
22,700
Liabilities
Creditors: amounts falling
due in less than one year
16
(19,572)
Net current assets
3,128
Total assets less current liabilities
3,128
Net assets
3,128
Funds of the charity
Restricted income funds
17
1,338
Unrestricted income funds
18
1,790
Total charity funds
3,128
2023
£
£
-
-
-
34,683
34,683
(1,100)
33,583
33,583
33,583
33,490
93
33,583
2022
£
£
-
-
-
34,683
34,683
(1,100)
33,583
33,583
33,583
33,490
93
33,583
2022
-
33,583
33,583
33,583
33,490
93
33,583

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 9 to 18 form part of these accounts.

06 / 07 / 2023

Approved by the Management Committee on …………………. and signed on their behalf by:

William Griffiths Name Signed

8

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2023

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 section 1A.

Portraits of Recovery meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the Management Committee have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. No such restatement was required.

c Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. They do recognise that the charity had negative unrestricted funds as at 30 March 2019, however there are plans to increase income streams and the reserves of the charity. The project director is able to work for free and agree with creditors that payment terms can be flexible so trustees consider that the charity is solvent.

There are no key judgments which the trustees have made which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

9

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2023 (continued)

d Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

e Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

f Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

10

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2023 (continued)

g Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

h Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

i Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

11

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2023 (continued)

N Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

3 Income from donations and legacies

Donations
Total
Unrestricted
Restricted
Total 2023 Unrestricted
Restricted
Total 2022
£
£
£
£
£
£
228
-
228
10
-
10
228
-
228
10
-
10

12

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2023 (continued)

4 Income from charitable activities

Unrestricted Restricted Total 2023 Unrestricted Restricted Total 2022
£ £ £ £ £ £
Grants
Achieve - Salford
Community - (11,972) (11,972) - 15,000 15,000
Arts Council England
Elevate (K.I.S.S) - 51,729 51,729 - 41,800 41,800
Sounds at the
Edges - WEA - - - - 15,000 15,000
The Repair Centre -
WEA - 14,895 14,895 - 5,000 5,000
Total - 54,652 54,652 - 76,800 76,800
Fees and other income
Unrestricted Restricted 2023 Unrestricted Restricted 2022
£ £ £ £ £ £
Consultancy - - - - - -
Speakers fees - - - - - -
- - - - - -
All income from fees and trading is unrestricted.
Investment income
Unrestricted Restricted 2023 Unrestricted Restricted 2022
£ £ £ £ £ £
Income from bank
deposits - - - - - -
- - - - - -

5 Fees and other income

6 Investment income

All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.

13

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2023 (continued)

Analysis of expenditure on raising funds

Total 2023 Total 2022
£ £
7 Fundraising costs - -

8 Analysis of expenditure on charitable activities

Artists fees, consultancy & freelance staffing
Travel and subsistence
Artists' materials/equipment
Office rent
Training
Marketing & publications
Insurance IT & office costs
Equipment & studio hire
Governance costs
Restricted expenditure
Unrestricted expenditure
Accountancy and independent
examination
Board development
Total 2023
Total 2022
£
£
70,490
58,221
825
750
1,297
76
7,260
8,390
450
105
872
225
2,456
637
975
1,000
600
600
110
-
85,335
70,004
2023
2022
£
£
86,804
66,946
(1,469)
3,058
85,335
70,004

14

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2023 (continued)

10 Net income/(expenditure) for the year

This is stated after charging/(crediting): 2023 2022
£ £
Depreciation -
Independent examiner's remuneration
- accountancy 300 300
- independent examination 300 300

11 Staff costs

The charity does not currently employ any members of staff.

The key management personnel of the charity comprise the trustees and the project manager. The total employee benefits of the key management personnel of the charity were £25,200 (2022: £24,800).

12 Trustee remuneration and expenses, and related party transactions

No trustees received any remuneration or reimbursed expenditure in the year (2022 £nil).

Aggregate donations from related parties were £nil (2022: £nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year other than those disclosed above (2022: nil).

13 Government grants

The charity did not receive any grants from the government during the year or the prior year.

14 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

15

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2023 (continued)

15 Debtors

Debtors
Trade debtors
Prepayments and other debtors
2023
2022
£
£
5,173
-
16
-
5,189
-

16 Creditors: amounts falling due within one year

Trade creditors
Other creditors and accruals
Grant repayable
2023
2022
£
£
-
-
7,600
1,100
11,972
-
19,572
1,100

17 Analysis of movements in restricted funds

WEA - The Repair Centre
WEA - Sounds at the Edges
Arts Council England - Elevate
Achieve - the Repair Works
Balance at
31 March
2022
Income
Expenditure
Transfers
Balance at
30 March
2023
£
£
£
£
£
1,727
14,895
(16,622)
-
-
-
-
-
-
-
16,763
51,729
(67,154)
-
1,338
15,000
(11,972)
(3,028)
-
-
33,490
54,652
(86,804)
-
1,338

16

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2023 (continued)

17 Analysis of movements in restricted funds (continued)

WEA - The Repair Centre
WEA - Sounds at the Edges
Arts Council England - Elevate
Achieve - the Repair Works
Previous
reporting
period
Balance at
31 March
2021
Income
Expenditure
Transfers
Balance at
30 March
2022
£
£
£
£
£
-
5,000
(3,273)
-
1,727
868
15,000
(15,631)
(237)
-
26,278
41,800
(51,315)
-
16,763
-
15,000
-
-
15,000
27,146
71,800
(66,946)
(237)
33,490

18 Analysis of movement in unrestricted funds

General fund
Core contribution to Elevate
Balance at
31 March
2022
Income
Expenditure
Transfers
As at 30
March 2023
£
£
£
£
£
93
228
1,469
(1,037)
753
-
-
1,037
1,037
93
228
1,469
(1,037)
1,790

17

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2023 (continued)

19 Analysis of movement in unrestricted funds (continued)

Previous
reporting
period
General fund
Balance at
31 March
2022
Income
Expenditure
Transfers
As at 30
March 2022
£
£
£
£
£
(369)
10
215
237
93
(369)
10
215
237
93

20 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Total
General
Designated
Restricted
fund
funds
funds
Total
£
£
£
£
-
-
-
-
1,790
-
1,338
3,128
1,790
-
1,338
3,128

18

Doc ID: 478bd50aa09c601e77c93a627d17ca43c638af5d