## 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**
- l The Children's Art School has engaged with between 45-70 children and families a week during the year at our studio at Holmfirth Tech when not in lockdown.
- l The Children’s Art School delivered Saturday Art School to children and young people via zoom during the lockdown periods.
- l The Children's Art School has developed Our Biennale 2020, a Kirklees wide Arts Festival for children and young people, postponing and adjusting delivery in response to the ongoing difficulties caused by the pandemic.
- l TCAS continued to be involved at a strategic level with Evoke, Kirklees cultural education partnership.
- l TCAS was successful in gaining Arts Council Emergency funding which enabled us to build a partnership with Kirklees Youth Alliance in order to deliver a series of 3 bespoke art packs to the most vulnerable children in Kirklees through social workers.
- l TCAS was commissioned by Kirklees council to deliver 6000 art packs to children of low income families throughout the summer holidays as part of their HAF programme. And again for Easter 2021.
- l At October and February half terms we were able to deliver from Maker World in Huddersfield town centre and begin to invite families in to participate in free creative opportunities.
## **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