## The Childrens Art School
Charity number 1161225
## Annual Report and Financial Statements
for the year ended 31 March 2022
The Childrens Art School
Annual Report and Financial Statements for the year ended 31 March 2022
|**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 10|
## **Prepared by West Yorkshire Community Accountancy Service CIO**
1
## The Childrens Art School
## Trustees' report for the year ended 31 March 2022
## **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 Position Dates**
Catherine Patel Julie Eustance Jael Williams
## **Charity number**
1161225 Registered in England and Wales
## **Registered and 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 Accountancy Service CIO**
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 2022
## **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 per week during the year at our studio at Holmfirth Tech when not in lockdown and with over 1,000 children throughout the year at our Maker World space. Our Biennale engaged with 2,500 children in schools and youth settings and our art packs reached 500 children.
- l The Children's Art School has delivered Our Biennale, a Kirklees wide Arts Festival for children and young people in partnership with the Evoke network. Our Biennale engaged with 2,500 children and took over 6 shop units in the Piazza centre for it’s finale exhibition in June 2021.
- l TCAS continued to be involved at a strategic level with Evoke, Kirklees cultural education partnership.
- l TCAS was successful in gaining funding for Our Biennale 2022 from Arts Council England.
- l TCAS was commissioned by Kirklees Council to deliver sessions to children of low income families during May Half term.
- l TCAS was commissioned by Kirklees Council to deliver pop-up outreach activities in partnership with Chol Theatre across Kirklees as part of their HAF programme during the summer holidays.
- l TCAS was successful in gaining a National Lottery Awards for All to deliver regular creative summer camps from Maker World from July – December 2021.
- l TCAS partnered with Huddersfield’s Sangam Festival to deliver family creative sessions around their South Asian themes.
- l TCAS secured funding from One Community and Kirklees Council to deliver from Maker World from January- April 2022.
## **Financial review**
The net payments for the year were £33,425, including net payments of £575 on unrestricted funds and net payments of £32,850 on restricted funds after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £7,215. TCAS current reserves policy aims to have reserves with in the range of £2,000 to £5,000. The free reserves are currently above this limit but will be used for organisational development and to further the aims of the charity.
3
## The Childrens Art School
## Trustees' report (continued) for the year ended 31 March 2022
## **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.
Approved by the board of trustees on 11/01/2023
Julie Eustance (Trustee)
4
## The Childrens Art School
## Independent examiner's report to the trustees of The Childrens Art School
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2022, which are set out on pages 6 to 10.
## **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
13/01/2023
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## The Childrens Art School
## Receipts and payments account for the year ended 31 March 2022
|Notes
2022
Unrestricted
funds
£
**Receipts**
Grants and donations
(2)
-
Sales and fees
43,528
Other income
-
**Total receipts**
43,528
**Payments**
Salaries and NIC
(3)
18,029
Freelance teachers and artistes
13,733
Rent
3,038
Materials and resources
8,587
Equipment
284
Marketing
501
Travel expenses
106
Training
140
DBS checks
50
Insurance
600
Miscellaneous
366
Independent examination
396
Organisational development
1,231
Legal and professional
42
**Total payments**
47,103
**Net income / (expenditure)**
(3,575)
Transfers between funds
3,000
**Net movement in funds**
(575)
**Fund balances brought forward**
7,790
**Fund balances carried forward**
(4)
7,215|2022
Restricted
funds
£
42,437
4,098
-
46,535
2,800
56,520
-
8,804
1,204
5,557
808
-
-
192
140
-
-
360
76,385
(29,850)
(3,000)
(32,850)
38,623
5,773|2022
Total
funds
£
42,437
47,626
-
90,063
20,829
70,253
3,038
17,391
1,488
6,058
914
140
50
792
506
396
1,231
402
123,488
(33,425)
-
(33,425)
46,413
12,988|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
-
33,936
12,477
46,413|
|---|---|---|---|
6
## The Childrens Art School
## Statement of assets and liabilities
|as at 31 March 2022
2022
Unrestricted
£
**Cash funds**
Cash at bank
7,215
**Total cash funds**
7,215
**Other monetary assets**
Salary overpaid
**Liabilities**
Independent examination
HMRC
NEST pension|2022
Restricted
£
5,773
5,773|2022
Total
£
12,988
12,988
£
576
576
£
450
1,172
98
1,720|2021
Total
£
46,413
46,413|
|---|---|---|---|
The financial statements were approved by the board of trustees on 11/01/2023
Julie Eustance (Trustee)
7
## The Childrens Art School
## Notes to the accounts
for the year ended 31 March 2022
## **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 2022
|**2 Grants and donations**
Arts Council England
Awards 4 All
Kirklees Council
One Community
Other donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2022
Unrestricted
funds
£
-
-
-
-
-
-|2022
Restricted
funds
£
23,395
15,671
2,800
-
571
42,437|2022
Total
funds
£
23,395
15,671
2,800
-
571
42,437
2022
£
20,484
2,247
(2,247)
346
20,829|2021
Total
funds
£
59,900
-
1,000
1,000
-
61,900
2021
£
22,120
1,519
(1,519)
225
22,345|
|---|---|---|---|---|
The average number employees during the year was 1, being an average of 1 full time equivalent (2021: 1, 1 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**
Costs of the scheme to the charity for the year
Amount of any contributions outstanding at the year end
Amount of any contributions prepaid at the year end
**4 Restricted funds**
Balance b/f
Receipts
£
£
Art School
1,252
-
Awards 4 All
395
18,017
Our Biennale
36,976
13,548
Summer Camps
-
14,970
38,623
46,535|Payments
£
1,252
12,639
47,524
14,970
76,385|2022
£
346
98
-
Transfers
£
-
-
(3,000)
-
(3,000)|2021
£
225
41
-
Balance c/f
£
-
5,773
-
-
5,773|
|---|---|---|---|
## **Fund name**
## **Purpose of restriction**
Art School
Awards 4 All
Our Biennale
Summer Camps
To deliver art packs of materials and activities through social workers to vulnerable children during Covid-19.
To deliver free weekly drop-in sessions from our Maker World space in Huddersfield town centre.
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 management charges.
To deliver creative Art camps across Kirklees.
9
## The Childrens Art School
Notes to the accounts continued for the year ended 31 March 2022
## **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.
10