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2023-03-31-accounts

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Charity number 1155847

Multi-Story Music

Report and Financial Statements

for the 454 day period (15 months) ended 31 March 2023

Breckman & Company Ltd Chartered Certified Accountants 49 South Molton Street London W1K 5LH

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Contents

Page
Reference and Administrative Details 1
Trustees' Report 2 - 3
Independent Examiners' Report 4
Statement of Financial Activities (including Income and Expenditure Account) 5 - 9
Balance Sheet 10
Notes to the Financial Statements 11 - 18

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Reference and Administrative Details

Constitution

The organisation is a charitable incorporated organisation (CIO) under the Charities Act, registered charity number 1155847. The organisation's governing document is its constitution dated 19 February 2014.

Trustees

As set out in the governing document, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. The minimum number of trustees is 3, the maximum number of trustees is 9.

Policies and procedures adopted for the induction and training of trustees are ongoing and incorporated indirectly into the regular trustees meetings.

The trustees during the 454 day period (15 months) and since the 454 day period (15 months) end, were :

Soumitra Chakravorty (Chair) resigned on 14 September 2023
Adele Cross (Acting Chair)
Robert Cloke appointed 14 June 2022
Alex Lambert appointed 14 June 2022 / resigned 02 August 2023
Peter Lindsay
Natasha Roe
Tom Service appointed 14 June 2022 / resigned 17 October 2022
Christopher Stark resigned 26 January 2022
Hannah Timamy appointed 14 April 2022
Joanna Armitage appointed 18 July 2023

Chief executive/day to day management

Kate Whitley - Artistic Directors Ellie Carnegie-Brown - Executive Producer (left March 2022)

Independent examiners

Breckman & Company Ltd, Chartered Certified Accountants, 49 South Molton Street, London W1K 5LH.

Bankers

NatWest, Cambridge Market Street Branch, 23 Market Street, Cambridge CB2 3PU.

Registered office / principal address

3 Space International House, 6 Canterbury Crescent, Brixton, London SW9 7QE.

1

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Trustees' Report

The trustees present their report and the financial statements for the 454 day period (15 months) ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The legal and administrative information set out on page 1 forms part of this report.

Objectives and Activities

The objective of the charity, as set out in the constitution, is to advance the education of the public in the subject of orchestral music, particular but not exclusively, by advancing and developing public access to, and appreciation of, orchestral music.

We developed our business plan during this period, with our vision being 'a world where orchestral music values and can involve absolutely anyone', and our mission as follows:

In shaping our objectives for the period and planning our activity, the trustees considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit, running a charity PB2'

Key activity

This has been a hugely successful and busy period, with a range of projects and performances, all of which included large groups of local young people trained to create and perform alongside our professional orchestral musicians. We have found that these methods of working, especially those where the music is actively created by everyone involved in the project rather than pre-existing, leads to greater impact on those involved and results in the highest quality music. The projects carried out in the period included:

2

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Trustees' Report

Summary of main achievements in the period

- Securing significant national press coverage, including being featured on ITV News, in The Telegraph and in The Times for The Endz;

Reserves Policy

The trustees understand the need to build up sufficient reserves to provide a degree of financial security for the orchestra's ongoing operations. Trustees consider that a prudent level of unrestricted charitable reserves should cover unavoidable operating costs of the charity for three to six months, which equates to between £58,000-£116,000.

On 31 March 2023, the total amount of unrestricted funds was £150,054, with designated funds of £77,494 and general funds of £72,560. The restricted funds balance at the year-end was £137,378.

Financial Review

During the 15 month period ended 31 March 2023, Multi-Story Music received grant income of £296,900 (2021: £69,504), performance income of £71,028 (2021: £25,404), voluntary income of £67,616 (2021: £59,232) and orchestra tax relief of £56,578 (2021: £16,987) totalling £492,122 (2021: £171,127).

During the 15 month period ended 31 March 2023, total expenditure was £349,856 (2021: £230,792)

This report was approved by the Board of Trustees on 18 January 2024 and signed on its behalf by

Adele Cross (Acting Chair) Trustee

3

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Independent Examiner's Report to the Trustees of Multi-Story Music

I report on the accounts of the charity for the period ended 31 March 2023, which are set out on pages 5 to 18.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants.

Having satisfied myself that the charity is not subject to an audit under charity law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as 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.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. ꞏ to keep accounting records in accordance with section 130 of the 2011 Act; and

  3. ꞏ to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Richard Nelson Breckman & Company Ltd Chartered Certified Accountants

49 South Molton Street London W1K 5LH

18 January 2024

4

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Statement of Financial Activities (including Income and Expenditure Account) for the 454 day period (15 months) ended 31 March 2023

Unrestricted
Restricted
funds
funds
Notes
£
£
Income:
2
Donations and legacies - page 6
67,616
-
Charitable activities
Concert income - page 7
71,028
296,900
Other
3
56,578
-
Total
195,222
296,900
Expenditure on:
Raising funds:
Fundraising - page 8
28,426
-
Charitable activities:
Concert costs - page 8
144,236
177,194
Total
172,662
177,194
Net movement in funds:
Net income/(expenditure)
4
22,560
119,706
Reconciliation of funds:
Total funds brought forward
127,494
17,672
Total funds carried forward
12, 13
150,054
137,378
2023
Unrestricted
Restricted
Total
funds
funds
£
£
£
67,616
59,232
-
367,928
25,404
69,504
56,578
16,987
-
492,122
101,623
69,504
28,426
18,589
-
321,430
87,062
125,141
349,856
105,651
125,141
142,266
)
(4,028
)
(55,637
145,166
131,522
73,309
287,432
127,494
17,672
2021
Total
£
59,232
94,908
16,987
171,127
18,589
212,203
230,792
)
(59,665
204,831
145,166

The notes on pages 11 to 18 form an integral part of these financial statements.

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

5

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Period ended 31 March 2023

Income from donations and legacies
Grants
John and Susan Bowers Fund
Fitton Trust
Foyle Foundation
Donations
Individual donations
Donation in kind - rent
2023
£
-
350
-
£
350
44,766
22,500
67,616
2021
£
800
350
15,000
£
16,150
43,082
-
59,232

6

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

454 day period (15 months) ended 31 March 2023

Income from charitable activities
Concert performances
Ticket sales
Partnership income
Other income
Project specific funding
Grants/Donations
ACE Developing audience & participants
Paul Hamlyn Foundation
ACE Young creative grant
Fenton Arts Trust
Garfield Weston Foundation
Genesis Kickstart Fund
Hilden Charitable Fund
ACE Orchestral training grant
ACE Digital school tours
Peckham Settlement
Three Monkies Trust
Marchus Trust
Cockayne - Grants for the Arts
Ambache Charitable Trust
Newcomen Collett Foundation
London Music Fund
PRS Foundation
Borletti-Buitoni Trust
RA and VB Reekie Charitable Trust
Sundry donation
D'Oyly Carte Charitable Trust
The Austin and Hope Pilkington Trust
CAF American Donor Fund
Other income
Orchestra Tax Relief (OTR)
2023
£
5,385
64,843
800
71,028
44,000
146,350
18,000
-
8,000
-
-
-
-
2,500
8,000
3,000
4,000
1,000
1,000
4,800
4,000
35,000
500
1,250
2,500
3,000
10,000
296,900
56,578
56,578
2021
£
3,398
22,006
-
25,404
-
32,000
-
5,000
-
10,000
6,500
10,000
504
-
-
-
5,000
-
-
-
-
-
-
500
-
-
-
69,504
16,987
16,987

7

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

454 day period (15 months) ended 31 March 2023

Expenditure on raising funds
Fundraising staff costs
Fundraising costs
Freelancer fees
Expenditure on charitable activities
Concert costs
Production fees
Staff costs
Freelancer fees
Production costs
Marketing
Travel
Support costs - page 9
Governance costs - page 9
2023
£
14,408
12,956
1,062
28,426
43,013
84,782
14,984
86,077
1,223
7,557
237,636
80,127
3,667
321,430
2021
£
17,531
1,058
-
18,589
104,563
-
-
24,344
628
14,118
143,653
65,850
2,700
212,203

8

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

454 day period (15 months) ended 31 March 2023

Support and governance costs
Support costs
Office overheads
Rent - donation in kind
Insurance
Depreciation of fixtures/fittings/equipment
Administration costs
Staff costs
Freelancer fees
Staff training
Staff recruitment
Travel/subsistence
Advertising/marketing
Sundries
Professional/financial
Bank charges
Governance costs
Independent examination/accountancy
2023
£
22,500
1,106
422
7,979
31,913
7,625
1,471
1,238
2,485
2,648
740
3,667
£
24,028
55,359
740
80,127
3,667
83,794
2021
£
-
937
-
33,760
22,225
2,833
1,037
192
1,087
3,370
409
2,700
937
64,504
409
65,850
2,700
68,550

9

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Balance Sheet 31 March 2023

Notes
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
Liabilities:
Creditors: amounts falling
due within one year
10
Net current assets
Total assets less current
over total assets
The funds of the charity:
Unrestricted funds:
- General funds
12
- Designated funds
Restricted funds
13
Total charity funds
2023
£
69,533
220,939
290,472
)
(6,553
£
3,513
283,919
287,432
72,560
77,494
150,054
137,378
287,432
2021
£
20,991
132,668
153,659
)
(8,493
£
-
145,166
145,166
50,000
77,494
127,494
17,672
145,166

The financial statements were approved by the Board of Trustees on 18 January 2024 and signed on its behalf by

Adele Cross (Acting Chair) Trustee

The notes on pages 11 to 18 form an integral part of these financial statements.

10

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Notes to the Financial Statements for the 454 day period (15 months) ended 31 March 2023

1. Accounting policies

1.1. Basis of preparing the financial statements

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 (issued October 2019) applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)).

The 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 note(s).

1.2. Income

All incoming resources are included in the Statement of Financial Activities when:

- Donations and legacies

Grants/donations are recognised in incoming resources in the 454 day period (15 months) in which they are receivable, except as follows:

- Charitable activities

Concert income - ticket sales from concerts and sundry other performance income is included in incoming resources in the period in which the relevant activity takes place.

Project specific funding - when donors specify that donations and grants are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

- Investment income

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.

11

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Notes to the Financial Statements for the 454 day period (15 months) ended 31 March 2023

1.3. Expenditure

All expenditure is included on an accruals basis inclusive of any VAT which cannot be recovered and is recognised when:

- Costs of raising funds

Costs incurred in attracting donations, and those incurred in trading activities that raise funds.

- Charitable activities

Concert costs - costs incurred in the staging of performances during the 454 day period (15 months).

- Support costs

The administrative and overhead costs associated with running the office from which the company operates as well as governance costs. Support costs are wholly attributable to theatre production costs.

- Governance costs

Costs associated with the constitutional and statutory requirements of the charity.

1.4. Fund accounting

Funds held by the charity are:

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

1.5. Tangible fixed assets and depreciation

Individual fixed assets costing £500 or more are capitalised at cost.

Depreciation is provided at annual rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Fixtures/fittings/equipment

Straight line over 3 years

1.6. Debtors

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

12

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Notes to the Financial Statements

for the 454 day period (15 months) ended 31 March 2023

1.7. Cash at bank and in hand

Cash at bank and 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.

1.8. 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.

1.9. 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.

1.10. Significant Accounting Estimates and Judgements

In determining the carrying amounts of certain assets and liabilities, the charity makes assumptions of the effects of uncertain future events on those assets and liabilities at the balance sheet date. The charity's estimates and assumptions are based on historical experience and expectation of future events and are reviewed annually.

2. Income

The total incoming resources for the 454 day period (15 months) have been derived from the principal activity undertaken wholly in the UK.

3.
Other income
Orchestra Tax Relief (OTR)
4.
Net income/(expenditure) for the 454 day period (15 months) is
stated after charging:
Depreciation of tangible fixed assets
Independent examiners' remuneration
-Independent examination
-Other services
2023
£
56,578
2023
£
422
3,187
480
2021
£
16,987
2021
£
-
2,220
480

13

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Notes to the Financial Statements for the 454 day period (15 months) ended 31 March 2023

5. Trustees' emoluments and reimbursed expenses

The aggregated amount reimbursed to trustees during the 454 day period (15 months) was £nil (2021 - £nil.

6.
Staff costs and numbers
Staff costs
Salaries and wages
Social security costs
Pension costs
2023
£
100,382
4,384
2,403
107,169
2021
£
49,886
344
1,061
51,291

No employee earned £60,000 or more during the 454 day period (15 months) (2021 - nil).

The key management personnel of the charity comprise the Trustees and the Senior Management Team. The total employee benefits and fees of the key management personnel of the charity were £37,853 (2021- £63,948).

Staff numbers

The average numbers of employees (including casual and part time staff) during the 454 day period (15 months) was made up as follows:

(15 months) was made up as follows:

Fundraising
Charitable activities
2023
Number

0.5
2.5
3
2021
Number
1
2
3

7. Corporation taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

14

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Notes to the Financial Statements for the 454 day period (15 months) ended 31 March 2023

8.
Fixed assets - tangible assets
Fixtures/
fittings/
equipment
£
Cost
Additions
3,935
31 March 2023
3,935
Depreciation
1 January 2022
-
Charge for 454 day period (15 months)
422
31 March 2023
422
Net book values
31 March 2023
3,513
9.
Debtors
2023
£
Trade debtors
12,019
Other debtors
-
Prepayments and accrued income
57,514
69,533
10.
Creditors: amounts falling due
2023
within one year
£
Trade creditors
3,852
Other taxation/social security
-
Deferred income (note 11)
-
Accruals
2,701
6,553
Total
£
3,935
3,935
-
422
422
3,513
2021
£
1,645
221
19,125
20,991
2021
£
3,852
1,140
800
2,701
8,493

15

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Notes to the Financial Statements for the 454 day period (15 months) ended 31 March 2023

11. Deferred income

£

Balance at 1 January 2022
Amount released to incoming resources
Balance at 31 March 2023
800
)
(800
-

Deferred income relates to grants and donations received in advance.

12. Unrestricted funds Brought Income Outgoing Carried
forward resources forward
£ £ £ £
General fund 50,000 195,222 )
(157,192
88,030
Designated funds:
2022-4 Programme costs 77,494 - - 77,494
127,494 195,222 )
(157,192
165,524

2022-4 Programme costs

This fund has been created towards the charity's activity in 2022-4.

16

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Notes to the Financial Statements for the 454 day period (15 months) ended 31 March 2023

13.
Restricted funds
Orchestral Training Scheme
Developing audiences
Strategic Touring
Creative Music Making Model
Core overheads / staffing
Young Creatives
Verified
The Endz
Trainee programme
2023 New commission
Brought
Income
Outgoing
Carried
forward
resources
forward
£
£
£
£
9,800
-
)
(10,800
1,000
-
44,750
)
(44,750
-
1,072
-
-
1,072
6,800
-
)
(6,800
-
-
146,350
)
(85,713
60,637
-
44,300
)
(9,850
34,450
-
39,000
)
(6,550
32,450
-
8,500
)
(8,500
-
-
11,000
)
(4,231
6,769
-
3,000
3,000
17,672
296,900
)
(177,194 137,378
Brought
Income
Outgoing
Carried
forward
resources
forward
£
£
£
£
9,800
-
)
(10,800
1,000
-
44,750
)
(44,750
-
1,072
-
-
1,072
6,800
-
)
(6,800
-
-
146,350
)
(85,713
60,637
-
44,300
)
(9,850
34,450
-
39,000
)
(6,550
32,450
-
8,500
)
(8,500
-
-
11,000
)
(4,231
6,769
-
3,000
3,000
17,672
296,900
)
(177,194 137,378
)
(177,194 137,378

Core overheads / staffing

This fund is towards our staff costs to support the delivery of our live programme.

Orchestral Training Scheme

This funding was to work with young instrumentalists who performed alongside the orchestra at Bold Tendencies car park in Peckham and at the Southbank Centre.

Creative Music Making Model

This funding was to enable our creative music making projects where we devise music with young people.

Strategic Touring

This funding was to tour the Multi-Story Orchestra to car parks in the North, Midlands and South-West Areas across 2018-2019.

Developing Audiences

This fund was towards the costs of developing our audiences and participants in both Peckham and Gloucester. Due to COVID restrictions this was extended until 2022

Trainee Programme

This fund supports the employment costs of a 12 month traineeship, recruited from the Young Creatives programme.

The Endz

This funding was to create a new piece called 'The Endz' with young people from Harris Academy Peckham

2023 New Commission

Building on the success of The Endz, a new commission for orchestra and spoken word to be performed by young people and orchestra

17

DocuSign Envelope ID: 50CB0D92-9CFC-4C66-B9B6-7FED231438DF

Multi-Story Music

Notes to the Financial Statements for the 454 day period (15 months) ended 31 March 2023

Verified

Funding to support a new large-scale choir and orchestra commission - Verified to be performed in summer 2023.

Young Creatives

Funding to support our Young Creatives scheme where young people co-create new orchestral work with our professional orchestra, reaching new audiences.

14. Analysis of net assets between funds

General
Designated
Restricted
funds
funds
funds
£
£
£
Fund balances at 31 March 2023
are represented by:
Tangible fixed assets
3,513
-
-
Net current assets
69,047
77,494
137,378
72,560
77,494
137,378
Total
£
3,513
283,919
287,432

15. Transactions with trustees

There are no transaction with trustees during the year.

16. Liability of members

If Multi-Story Music is wound up, the members of the organisation have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities. At 31 March 2023 there were 6 members.

18