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2020-11-30-accounts

REGISTERED COMPANY NUMBER: 08776627 (England and Wales) REGISTERED CHARITY NUMBER: 1157780

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2020

FOR

LIVING WORDS ARTS

Calcutt Matthews WBZ Ltd Chartered Accountants 19 North Street Ashford Kent TN24 8LF

LIVING WORDS ARTS

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 November 2020

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 15
Detailed Statement of Financial Activities 16

LIVING WORDS ARTS

REPORT OF THE TRUSTEES for the Year Ended 30 November 2020

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2020. The trustees have adopted the provisions of 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 2019).

  1. Welcome to our annual report for 2019/20. We are a charity that works for the benefit of: 1) advancing public education in, and appreciation of the arts in particular, but not exclusively the arts of literature and theatre; and 2) the advancement of health by the provision of arts and literature activities that support, nurture and improve health and well being, particularly for individuals from marginalised and isolated groups and those who struggle to communicate.

  2. We exist to provide improved wellbeing, through the use of the arts, when working with people affected by dementias, isolation and/or ill mental health - and to take their words out to the public in artistic formats, to challenge societal attitudes towards the stigma of their condition. We champion the voices of those seldom heard. We are very grateful to all of our partnerships, funders and supporters. Despite the need to pivot our plans and delivery in response to the Covid-19 pandemic, outlined below, we are still here. Our funders for this year were: Kent Community Foundation, Martello Fund; Arts Council England; Kent County Council; Festivals Fund RDHCT; Medway Council; KMPT; NHS; Hythe Dementia Awareness Forum; Folkestone Mayor's Fund; Folkestone and Hythe District Council; and the BBC. We also ran specific fundraisers and received monies from individual donations, including Putney Dementia Awareness Group's fundraiser ball; Thomas Ernst; and trustee Reinhard Guss' garden parties. Many thanks to all who have been so kind, enabling us to stay afloat and move towards thriving. Despite the pandemic, 2019-2020 was our highest income to date. We look forward to building on this.

  3. As 2019 became 2020, we had a very clear strategy, building upon the profile raising of the previous year, our intention was to 1) Continue working in our 'Listen Out Loud' methodology, working with people with late stage dementias, mid stage dementias, carers, and those with ongoing mental health battles; and 2) Up the quality and inclusion of our artistic responses to our participatory work; 3) Grow our board of Trustees; 4) Continue to work locally, share our work nationally and impact internationally. We were to do this through: a) Having our Living Warrior films shown in cinemas across the region, then the UK; b) Run 2 care home residencies locally; c) Deliver Normal? Festival of the Brain across 4 days in May; d) Develop our work with Nepalese elders; e) Develop, rehearse and tour a new theatre show about carers, relatives and those dying who are living with a dementia; f) Continue to research and develop an online course offer for pilot delivery 2022/3.

Dec 2019 - March 2020 saw us complete our pilot project with the local Nepalese elders, with a community sharing in Cheriton library; perform locally as part of the Folkestone Living Advent Calendar, sharing the words and songs of people from the area with late stage dementias; run a new project in Hythe continuing our work with Hythe Town Council/Dementia Aware Hythe, working in the homes of people with late stage dementia and their partners who have become their carers, this involved a big sharing event for the community; co-create Living Warriors films - participant led films, made with high production values, for the cinema. These were to go in cinemas as calls of hope to those who may be feeling depressed or suicidal, and was funded and supported by NHS/KMPT/KCC/Medway Council Innovation Fund.

When Covid hit in 2020 we had just had the friends and family screening of our Living Warrior films at Folkestone's Silver Screen cinema, and our founder Susanna Howard had been named Folkestone and Hythe 'Woman of the Year'. All of our live delivery was abruptly halted, and pivoted to online in support of our ongoing work. The majority of our anticipated funds were cancelled, as was all planned live activity. We were initially contacted and given support from Martello Fund through Kent Community Foundation, and Folkestone Mayor's Fund. Other previous funders supported our survival, including Arts Council England: Emergency Fund. As a charity, rather than a business, we were not given the grants of support available to businesses, but were supported by FHDC with a one off £5000 discretionary support mid-way through 2020. We met all of our financial obligations for 2020.

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LIVING WORDS ARTS

REPORT OF THE TRUSTEES for the Year Ended 30 November 2020

As news of the tragedy in care homes unfolded, we responded by communicating and supporting carers, and launching a consultancy period to work out how our skills could be used to benefit and support our communities. Through this we worked out how to support our artists and team to deliver a new way of working. The size of our organisation, and the

precariat status of our team, has always meant that we are able to be responsive and this was proved all the more resilient during the pandemic. Because our overheads are relatively low, and all of our team are still paid as self-employed, rather than employees, we were able to respond to Covid in the knowledge that we would be able to weather the storm, however hard it was. We knew that we had lost our expected income and projects, but were used to turning things around and living month to month. This mentality enabled us to flourish during the next 9 months, delivering quality projects, whilst bigger arts organisations shut their doors, furloughed staff, and counted their pennies - arguably, leaving the people that they usually support and work with out in the cold. Our resilience is the combination of our determination and the deep roots of our 'Listen Out Loud' methodology. The year was not without its struggles, particularly for our founder, who experienced the loss and serious ill health of friends, family and associates, and who despite all this led our team and our co-curated partnerships tremendously, with fantastic support and stepping up from our team.

Key highlights and overview of 2019-2020 year, were:

As we look ahead, we wonder what the impact of Covid-19 will be long-term on how we adapt our delivery. Our agility and ability to pivot saw us positively impacting lives in the face of the fear of the pandemic. Like many, our founder, and team were impacted by Covid-19. In Susanna Howard's family there was loss and serious illness, this meant the team picked up and led on project and delivery elements and showed us that we are moving towards sustainability. In 2020-21/2 we want to up this and want to up our funding to enable us to bring in a General Manager. We need support with this, to get out of the delivery/funding loop and have more ongoing funds. We know the quality, reach and depth of our work deserves it.

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LIVING WORDS ARTS

REPORT OF THE TRUSTEES for the Year Ended 30 November 2020

I hope that, like us, you will be inspired by our work and want to be part of Living Words story. If you would like to donate, details about how to do this are at the end of this report. Please consider supporting us, every pound counts.

Alexandra Bruce, trustee 26th August 2021

OBJECTIVES AND ACTIVITIES

Objectives and aims

Living Words Arts is a registered charity, registered charity number 1157780. We exist to provide improved wellbeing, through the use of the arts, when working with people affected by dementias, isolation and/or ill mental health - and to take their words out to the public in artistic formats, to challenge societal attitudes towards the stigma of their condition. Our self-employed staff are writers, actors, theatre makers, illustrators, animators and singers. We rely on project funding to carry out this work.

We would like you to support us in our crucial work, so please read on and let us tell you more about ourselves, what we do, what we have achieved and how we go about spending the money given to us.

What we aim to do: our objectives and activities

Our mission

As drawn up in our Story of Change, our mission is to improve society's recognition of the value of people affected by to the dementias, mental ill health and isolation, through improving all peoples' understanding, awareness and communication skills. We do this through: 1 ) advancing public education in, and appreciation of the arts in particular, but not exclusively the arts of literature and theatre; and 2) the advancement of health by the provision of arts and literature activities that support, nurture and improve health and well being, particularly for individuals from marginalised and isolated groups and those who struggle to communicate.

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LIVING WORDS ARTS

REPORT OF THE TRUSTEES for the Year Ended 30 November 2020

ACHIEVEMENT AND PERFORMANCE Charitable activities A bit more about our work

- Participatory 1 to 1s, staff workshops & care home sharing events

These are usually in the form of 3 month long care home residency programmes. Though also include community Living Words workshops and one to one writing sessions. Plus in 2019, we began developing our residency model and taking it into new settings. This enabled our Living Warriors - mental health projects, and working more within the community with people with dementias living at home. At the heart of our work and practice is our 'Listen out Loud' method. Get in touch to find out more.

- Artistic outcomes - incl. books, films, songs, readings

Participants words' - with full ethical consents and continued communication with the person, the advocate/power of attorney, the relatives, and the care home (as appropriate) - are taken out to the public through high quality art form. This is to enable the voice of people in late stage dementias to be heard, and then stigma around possibilities re: communication and value be impacted, and over time, we aim, reduced. Participants and families are involved in this process as much or little as they indicate, extending to collaboration.

- Talks/presentations/sharings - theatres, conferences, literary festivals, & on radio

We further share our work on invitation at arts, science and literary events.

- Festival - incl. pre fest outreach

We share our practice and the words of people with dementias, those with mental ill health and those who are isolated at Normal? Festival of the Brain. We programme unheard voices, stories and neurological diversity. We aim to promote difference and positive communication practices in our community. We also bring people to the arts who have had little or no interaction with art forms since school.

-Other artistic work

It may be that other artistic art forms or projects arise from our participatory work and experience. Where possible, we encourage creation of these works, if the sharing of the works connects to our aims.

FINANCIAL REVIEW Financial position How we funded our work

Our work is funded project to project, with additional donations from individuals, fundraisers and charitable bodies. The work carried out is tremendous and we are aware we do so much on not a huge amount. As we move into a more sustainable framework, we are looking for funds and to appoint a General Manager as of 2022.

Reserves policy

Our reserves are minimal, this is something we would like more support with - to feed into our longer term sustainability. We are focussed on delivery, and funded project to project, and are committed to continue to build our reserves.

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LIVING WORDS ARTS

REPORT OF THE TRUSTEES for the Year Ended 30 November 2020

FUTURE PLANS

We aim to increase our levels of core and unrestricted funds, to be able to implement our plan to enable the charity to be truly sustainable. We are open to help on this and would also like help in being connected to philanthropists and potential legacy funds. Whilst donations to the large charities are the rule for a lot of wills, we would like to become the exception. Money given to us goes directly to impact people as our overheads are so much lower than larger charities. In the UK there are over 850,000 people living with a dementia. 38% of people in the UK have a family member or close friend living with a dementia. The main dementia organisations are focussing on finding a cure, and funding is mainly focussing on this, with no guarantee of a positive outcome. There are people living with dementia NOW who need our projects. By 2050 it is predicted that every person will be affected by dementias, either directly or through caring for another.

If you would like to donate, or connect to us to support our fundraising. Either contact us directly at the above contact, or your can donate directly via our website at : https://livingwords.enthuse.com/profile We do hope you might consider supporting us, every pound counts. Thank you.

STRUCTURE, GOVERNANCE AND MANAGEMENT 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.

Recruitment and appointment of new trustees

Trustees are recruited from those who have known of the charity and it's work for a number of years, either by observation of the charity's activities or contacts through the other trustees and directors.

Once an individual expresses an interest in becoming a trustee, they are invited to attend a board meeting as an observer. After this, they are put forward to be appointed.

We are looking to expand our trustee team, and are looking to represent the diverse world in which we live and that our work represents. Please contact us if you are interested in supporting us further.

Key management remuneration

The board of trustees and the key management personnel of the charity are in charge of: a. directing and controlling the charity

The trustees give of their time freely and act in a supportive, advisory and overseeing capacity Any conflicts of interest with any parts of the charity's work must be disclosed by trustees upon discovery of conflict.

Thanks

The trustees would like to pay tribute to:

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08776627 (England and Wales)

Registered Charity number

1157780

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LIVING WORDS ARTS

REPORT OF THE TRUSTEES for the Year Ended 30 November 2020

Registered office 32-40 The Workshop Tontine Street Folkestone Kent CT20 1JU

Trustees D W Rintoul R Guss Ms A Bruce

Company Secretary T A Ernst

Independent Examiner Calcutt Matthews WBZ Ltd Chartered Accountants 19 North Street Ashford Kent TN24 8LF

Approved by order of the board of trustees on ..............26.08.21..................... and signed on its behalf by: ........................................................................ Ms A Bruce - Trustee

Page 6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIVING WORDS ARTS

Independent examiner's report to the trustees of Living Words Arts ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2020.

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

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.

Rosanna Turner ACA DChA Institute of Chartered Accountants Calcutt Matthews WBZ Ltd Chartered Accountants 19 North Street Ashford Kent TN24 8LF

Date: ...............26.08.21..............................

Page 7

LIVING WORDS ARTS

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 November 2020

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
12,847
Charitable activities
Projects & Workshops
37,576
Investment income
2
500
Total
50,923
EXPENDITURE ON
Charitable activities
Projects & Workshops
37,702
Performances & Events
5,000
Total
42,702
NET INCOME
8,221
RECONCILIATION OF FUNDS
Total funds brought forward
(179)
TOTAL FUNDS CARRIED FORWARD
8,042
Restricted
funds
£
-
49,147
-
49,147
44,804
-
44,804
4,343
19,115
23,458
30.11.20
30.11.19
Total
Total
funds
funds
£
£
12,847
8,387
86,723
56,485
500
5
100,070
64,877
82,506
36,513
5,000
7,834
87,506
44,347
12,564
20,530
18,936
(1,594)
31,500
18,936

The notes form part of these financial statements

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LIVING WORDS ARTS

BALANCE SHEET 30 November 2020

30.11.20 30.11.19
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 5 2,164 - 2,164 -
CURRENT ASSETS
Debtors 6 3,164 14,950 18,114 596
Cash at bank 4,616 28,359 32,975 20,921
7,780 43,309 51,089 21,517
CREDITORS
Amounts falling due within one year 7 (1,902) (19,851) (21,753) (2,581)
NET CURRENT ASSETS 5,878 23,458 29,336 18,936
TOTAL ASSETS LESS CURRENT LIABILITIES 8,042 23,458 31,500 18,936
NET ASSETS 8,042 23,458 31,500 18,936
FUNDS 8
Unrestricted funds 8,042 (179)
Restricted funds 23,458 19,115
TOTAL FUNDS 31,500 18,936

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

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LIVING WORDS ARTS

BALANCE SHEET - continued 30 November 2020

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on .............26.08.2021................................ and were signed on its behalf by:

.............................................

A Bruce - Trustee

The notes form part of these financial statements

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LIVING WORDS ARTS

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 November 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

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. 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.

continued...

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LIVING WORDS ARTS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 November 2020

2. INVESTMENT INCOME

2. INVESTMENT INCOME
30.11.20 30.11.19
£ £
Deposit account interest 500 5
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
30.11.20 30.11.19
£ £
Depreciation - owned assets 278 -

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 November 2020 nor for the year ended 30 November 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2020 nor for the year ended 30 November 2019.

5. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
Additions 2,442
DEPRECIATION
Charge for year 278
NET BOOK VALUE
At 30 November 2020 2,164
At 30 November 2019 -

continued...

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LIVING WORDS ARTS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 November 2020

6.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals and deferred income
8.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Arts Council
KCC
NKWW
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Arts Council
KCC
NKWW
Kent Community Foundation
TOTAL FUNDS
At
1.12.19
£
(179)
6,232
12,883
-
19,115
18,936
Incoming
resources
£
50,923
14,890
-
31,257
3,000
49,147
100,070
30.11.20
30.11.19
£
£
18,114
596
30.11.20
30.11.19
£
£
19,863
781
1,890
1,800
21,753
2,581
Net
movement
At
in funds
30.11.20
£
£
8,221
8,042
9,146
15,378
(12,883)
-
8,080
8,080
4,343
23,458
12,564
31,500
Resources
Movement
expended
in funds
£
£
(42,702)
8,221
(5,744)
9,146
(12,883)
(12,883)
(23,177)
8,080
(3,000)
-
(44,804)
4,343
(87,506)
12,564

continued...

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LIVING WORDS ARTS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 November 2020

8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Arts Council
KCC
TOTAL FUNDS
Net
At
movement
At
1.12.18
in funds
30.11.19
£
£
£
(1,594)
1,415
(179)
-
6,232
6,232
-
12,883
12,883
-
19,115
19,115
(1,594)
20,530
18,936

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 21,663 (20,248) 1,415
Restricted funds
Arts Council 18,284 (12,052) 6,232
KCC 24,930 (12,047) 12,883
43,214 (24,099) 19,115
TOTAL FUNDS 64,877 (44,347) 20,530

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Arts Council
NKWW
TOTAL FUNDS
Net
At
movement
At
1.12.18
in funds
30.11.20
£
£
£
(1,594)
9,636
8,042
-
15,378
15,378
-
8,080
8,080
-
23,458
23,458
(1,594)
33,094
31,500

continued...

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LIVING WORDS ARTS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 November 2020

8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Arts Council
KCC
NKWW
Kent Community Foundation
TOTAL FUNDS
Incoming
resources
£
72,586
33,174
24,930
31,257
3,000
92,361
164,947
Resources
Movement
expended
in funds
£
£
(62,950)
9,636
(17,796)
15,378
(24,930)
-
(23,177)
8,080
(3,000)
-
(68,903)
23,458
(131,853)
33,094

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 November 2020.

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LIVING WORDS ARTS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 November 2020

30.11.20 30.11.19
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 12,847 8,387
Investment income
Deposit account interest 500 5
Charitable activities
Workshop Fee 2,750 9,321
Grants 83,973 47,164
86,723 56,485
Total incoming resources 100,070 64,877
EXPENDITURE
Charitable activities
Telephone - 242
Postage and stationery 298 974
Advertising 173 2,279
Artist Wages 65,790 23,063
Production Costs 11,011 7,834
Training 250 1,466
Travel 857 2,881
Rent 3,225 1,650
Professional Fees 2,010 236
IT Costs & Software 1,149 986
84,763 41,611
Support costs
Management
Insurance 226 -
Finance
Bank charges 80 -
Computer equipment 278 -
358 -
Governance costs
Accountancy and legal fees 2,159 2,736
Total resources expended 87,506 44,347
Net income 12,564 20,530

This page does not form part of the statutory financial statements

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This page does not form part of the statutory financial statements

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