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2021-03-31-accounts

The Childrens Art School

Charity number 1161225

Annual Report and Financial Statements

for the year ended 31 March 2021

The Childrens Art School

Annual Report and Financial Statements for the year ended 31 March 2021

Contents Page
Trustees' report 2 to 4
Examiner's report 5
Receipts and payments account 6
Statement of assets and liabilities 7
Notes to the accounts 8 to 9

Prepared by West Yorkshire Community Accounting Service

1

The Childrens Art School

Trustees' report for the year ended 31 March 2021

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name

Catherine Patel Julie Eustance Jael Williams

Charity number

The charity was registered with the Charity Commission for England and Wales, number 1161225, on 9 April 2015.

Principal address

Bankers

22 Back Lane The Co-operative bank Holmfirth P O Box 250 Huddersfield Skelmersdale HD9 1HG WN8 6WT

Independent examiner

E J Beverley FCCA

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 9 April 2015.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed at a meeting of the trustees.

Objectives and activities

The charity's objects

To promote the education of children and young people in the United Kingdom, particularly in West Yorkshire, by: providing visual and other arts classes and workshops advising and training teachers and arts facilitators; and raising awareness of the value of teaching creativity and innovation and its impact on the development and well-being of children and young people.

The charity's main activities

Providing art classes and workshops for children and young people through Saturday Art School, after school clubs and experience days for schools.

Providing CPD training for teachers

Creating art works with children and young people for public display, arts festivals and community events.

2

The Childrens Art School

Trustees' report (continued) for the year ended 31 March 2021

Objectives and activities (continued)

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education and the advancement of the arts and heritage.

Achievements and performance

Financial review

The net receipts for the year was £33,936, including net receipts of £4,913 on unrestricted funds and net receipts of £29,023 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £7,790.

It was agreed at meeting of January 24th 2019 that The Children’s Art School should aim for £1,300 reserves with £2,000 as upper limit and £800 as lower limit. The trustees plan to update the reserves policy during the next financial year.

Reserves are currently above the upper limit but will be used to support the organisation through the pandemic and to support the new space, Maker World in Huddersfield.

3

The Childrens Art School

Trustees' report (continued) for the year ended 31 March 2021

Going Concern

The Children’s Art School has felt the impact of the pandemic but as a small organisation with minimal overheads we have been able to be flexible and to adapt quickly. We took our regular activities online and this meant our outgoings were dramatically reduced in terms of rent. We applied for and received Arts Council Emergency funds and were able to redirect other funds to developing and delivering a very successful outreach programme.

This has led to stronger links with Kirklees Youth Alliance and the Council and we have delivered 3 projects funded by the council in the last 6 months and are in a good postition to receive more funding from them for continued holiday provision.

Once lockdown ended we have been able to deliver face to face activities again- although this has been with reduced numbers in order to meet guidelines, which has affected income. When the new lockdown came into force we were able to immediately take sessions online and were able to recruit more families to join us.

At the time of signing these accounts the charity has been impacted by the global Covid-19 virus. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity's ability to meet its liabilities as they fall due.

Signed on behalf of the board of trustees on 20/01/2022

J Eustance (Trustee)

4

The Childrens Art School

Independent examiner's report to the trustees of The Childrens Art School Charitable Incorporated Organisation ('the CIO')

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2021, which are set out on pages 6 to 9.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the CIO as required by section 130 of the Act; or 2 the accounts do not accord with those records.

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.

E J Beverley FCCA

21/01/2022

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

5

The Childrens Art School

Receipts and payments account for the year ended 31 March 2021

Notes
2021
Unrestricted
funds
£
Receipts
Grants and donations
(2)
-
Sales and fees
72,263
Fundraising
-
Other income
144
Total receipts
72,407
Payments
Salaries and NIC
(3)
13,645
Freelance teachers and artistes
5,924
Rent
4,805
Materials and resources
40,353
Equipment
183
Marketing
1,637
Travel expenses
62
Training
-
Subscriptions
-
Insurance
319
Miscellaneous
170
Fundraising
-
Accounts
396
Research and development
-
Total payments
67,494
4,913
Fund balances brought forward
2,877
Fund balances carried forward
(4)
7,790
Net receipts / (payments)
2021
Restricted
funds
£
61,900
1,400
-
-
63,300
8,700
15,867
-
5,558
-
3,410
120
-
-
622
-
-
-
-
34,277
29,023
9,600
38,623
2021
Total
funds
£
61,900
73,663
-
144
135,707
22,345
21,791
4,805
45,911
183
5,047
182
-
-
941
170
-
396
-
101,771
33,936
12,477
46,413
2020
Total
funds
£
12,765
24,509
1,078
200
38,552
14,779
6,813
2,102
3,883
62
837
356
150
24
572
704
728
690
29
31,729
6,823
5,654
12,477

6

The Childrens Art School

Statement of assets and liabilities

as at 31 March 2021
2021
Unrestricted
£
Cash funds
Cash at bank
7,790
Total cash funds
7,790
Liabilities
Independent examination
HMRC
Pension
2021
Restricted
£
38,623
38,623
2021
Total
£
46,413
46,413
£
396
464
41
901
2020
Total
£
12,477
12,477

Approval of the accounts

The financial statements were approved by the board of trustees on 20/01/2022

J Eustance (Trustee)

7

The Childrens Art School

Notes to the accounts

for the year ended 31 March 2021

1 Accounting policies

Basis of accounting

The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.

There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

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

8

The Childrens Art School

Notes to the accounts continued

for the year ended 31 March 2021

2 Grants and donations
Arts Council England
One Community
Kirklees Council
Awards 4 All
One 17 charitable trust
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions
2021
Unrestricted
funds
£
-
-
-
-
-
-
2021
Restricted
funds
£
59,900
1,000
1,000
-
-
61,900
2021
Total
funds
£
59,900
1,000
1,000
-
-
61,900
2021
£
22,120
1,519
(1,519)
225
22,345
2020
Total
funds
£
-
-
2,000
9,600
1,165
12,765
2020
£
14,779
949
(949)
-
14,779

The average number employees during the year was 1, being an average of 1 full time equivalent (2020: 1, 1 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Defined contribution pension scheme 2021
2020
Costs of the scheme to the charity for the year £
£
225
-
Amount of any contributions outstanding at the year end
41
-
Amount of any contributions prepaid at the year end -
-
**4 ** Restricted funds Balance b/f Incoming
Outgoing
Transfers
Balance c/f
Art School £
-
£
£
£
£
10,500
9,248
-
1,252
Awards 4 All 9,600 -
6,205
(3,000)
395
Our Biennale - 52,800
18,824
3,000
36,976
9,600 63,300
34,277
-
38,623
Fund name Purpose of restriction
Art School To deliver art packs of materials and activities through social workers to
vulnerable children during Covid-19
Awards 4 All To deliver free weekly drop-in sessions from our Maker World space in
Huddersfield town centre
Our Biennale To deliver a Kirkle es wide arts festival for children and young people as part

To deliver a Kirklees wide arts festival for children and young people as part of Evoke, the cultural education partnership for Kirklees

The transfer relates to Maker World contributing to Our Biennale activities.

5 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

9