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2020-10-31-accounts

Cheltenham Christian Arts

Trustee’s Report and Accounts

For the period 1[st] November 2019–31[st] October 2020

Charity no. 1164117

Cheltenham Christian Arts

Reference and Administrative Details

Charity Information

Charity no. 1164117

Address

2, Grovelands Close, Charlton Kings, Cheltenham, Glos. GL53 8BS

Bankers

Reliance Bank Ltd, Faith House, 23-24 Lovat Lane, London EC3R 8EB

Structure, Governance and Management

Constitution

Cheltenham Christian Arts (The Charity) is a Charitable Incorporated Organisation governed by a Constitution dated 26th October 2015.

Apart from the first Trustees, whose initial term of office was two years from incorporation, Trustees are appointed for a term of three years and are eligible for re-appointment. In selecting individuals for appointment, the Trustees have regard to the balance of skills, knowledge and experience needed for the effective administration of the Charity.

Trustees

Chair Vacancy – (Duncan Munro resigned 28th October 2020) Rebecca Donaldson (re-appointed 1[st] November 2020) Georgina Jardim (re-appointed 1[st] November 2020) Anthony Oliver (resigned 31st August 2020) Sue Holbrook (appointed 7[th] January 2019) Simon Howell (appointed 25[th] August 2020)

Objectives and Activities

Objects

The objects of the Charity are, principally in the borough of Cheltenham, to promote the arts generally and to advance education, the Christian faith, religious harmony, citizenship & community development by means of a Festival of the arts and entertainments, both through in-person and online events, to the benefit of the general public, children and young people and marginalised groups.

Mission

“To celebrate our loving Creator God through Christian Arts Festivals, accessible to those of any faith or of none, that showcase the diversity of the God-given creative talent of many.”

The Festivals encompass a range of artistic expression which encourage participants to explore the theme of creativity and the Christian faith. Whilst the Festivals have a Christian

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impulse, participation is open to all regardless of religion, race, gender, age or background, supporting interfaith and inter-denominational understanding.

Public Benefit

The Trustees confirm that, in running Festivals and associated activities, they have had regard to the guidance issued by the Charity Commission.

Cheltenham and Gloucestershire are not numbered among the more deprived towns or regions of the United Kingdom. Nevertheless, they contain sub-districts that fall within the 10% most deprived nationally and the Charity has continued its objective of offering specific events and activities in these areas of the town, in order to enable wider access.

The Festival encourages and works with churches, schools and other community groups to collaborate, and its volunteers and participants to be uplifted by engaging in shared activities and meeting new people. For example, art courses and art clubs, which are a constituent part of the Cheltenham Christian Arts Trail, are enjoyed by many and inspire people of all ages to join in. Whilst conventional church attendance continues to decline, there is growing interest in non-traditional expressions of faith.

In the light of current debates about religious radicalisation, Cheltenham Christian Arts aims to promote interaction and understanding between faiths. The motto of the Christian Arts Festival is to challenge and engage as well as to celebrate and entertain. The aim of our interfaith events is to encourage Christians and people of other faiths to interact and build social cohesion through greater understanding.

Also benefiting from the Festival and its related activities are organisations supporting deprived communities, those with physical and mental health issues, disadvantaged young people and the socially isolated. During this year all events were free, entry by donation only, allowing access to anyone with internet access.

Overview

Cheltenham Christian Arts Festival is continually exploring ways to be more imaginative through innovative and fresh expressions of faith through events and workshops. We have found ways to reimagine how we can offer experiences of faith through the arts in the challenging time of a pandemic. We have continued to celebrate the arts and encourage participation, regardless of religion, ethnicity, gender, age or background. As we entered the uncharted waters of early 2020, our prime goal was to spread hope and love through everything we did.

We changed how we do ‘festival.’ In the place of our postponed Festival of Stars, due to take place in June, we presented an online YouTube ‘Living Room Fest’ in May with both adult and children’s streams, attracting around 2,500 views. We were one of the first festivals to react to the restrictions and create an online festival to lift the spirits of our followers and gain new ones by extensive marketing through mailing shots, Diocesan channels and social media. We were able to raise money through a Crowdfunder page linked to Living Room Fest to

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raise money for our 30 contributors (£100 each) who are facing challenging times with cancelled exhibitions, tours and performances.

The restrictions imposed by COVID-19 have shown us the opportunities of connecting with people through their screens in their own homes. The outreach effect of digital engagement has opened doors further afield, with people connecting from as far afield as Indonesia, Canada, California and Nepal. We have also learnt that living “life in all its fullness” involves not only the joys but the challenges and see them as catalysts of change.

Achievements

Festival 2021

Our theme for the 2021 Festival is EDEN Restoring Paradise – Beauty, Care, Destruction, Restoration. With C-19 in mind, we are reimagining how to present this safely. Departing from our usual festival format, we intend to provide a platform of events throughout the year. It is unlikely that large gatherings of people will be permitted by Spring 2021. Consequently, we are relocating as many events as possible to the outdoors, in parks, arcades and the Promenade, which happily reflects our environmental theme of EDEN 2021. Events will also appear online and there will be intentional focus on workshops with number of attendees

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being kept small. We have decided to extend the theme of EDEN over two years 2021 and 2022. Some of the activities currently being planned include:

Ongoing Plans

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Financial Review

2020 was originally planned to be a mini-Festival year, and a grant of £9,774 from Awards for All was obtained in early 2020. Unfortunately, due to the COVID-19 situation, it proved impossible to hold a community gathering in June 2020, and permission was therefore obtained to roll forward the grant until 2021. Instead, an online festival was produced in May 2020, funded by Crowdfunder donations from those who wished to watch the live stream.

Aside from regular giving and ongoing office expenses, very few other activities took place, so the reserves have increased, due to the carried forward grants.

Income was £29,962 (2019: £58,687, 2018: £8,932). Expenditure was £16,223 (2019 £47,883, 2018: £12,825), resulting in a surplus of £13,739, (2019 £10,805 2018: loss £3,893). A Prior Year Comparison of 2020 with 2018, the year of the previous mini Festival, is provided in Note 8 of the Accounts.

There are two principal reasons for an increase in income compared with 2018: one was the ongoing receipt of grant funding towards the salary costs of employing a Project Leader, and the other was the Awards for All grant, which exceeds any similar grants received in 2018.

There were no ticket sales in the year, as the online festival was funded by donations.

5% of total income (2019: 3%) now comes from regular monthly givers, although this does partly reflect the smaller income from both a smaller planned festival, and the restrictions on activity imposed by the pandemic.

At the end of the period, cash in the bank and at hand amounted to £24,146, an increase of £13k during the year, primarily an increase in restricted funds due to the inability to spend the Awards for All grant on the pre-COVID planned timescale.

We are extremely grateful to all our funders: The Diocese of Gloucester Life Development Fund, Awards for All, St Philip & St James, Cheltenham, the Cheltenham Arts Council, and to individual donors, without whose generosity we would not have a secure base to carry forward into 2021.

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The Trustees were delighted to be awarded further funding from the Diocese of Gloucester’s LIFE Development Fund to enable Nikki Seville to continue to be employed as Project Leader for a further year. As other funding was not awarded, the number of hours worked this year has been reduced, but we end the year with approximately two months’ salary in hand.

Risk Management

The Trustees regularly review and monitor the risks associated with running the Charity.

The principal risks are financial in the requirement to commit expenditure in the advance planning and marketing of activities and events; and in the risk that expenditures exceed projected income from ticket sales, donations and grant applications. Other risks include health and safety, safeguarding and data protection, for which appropriate policies and procedures have been put in place.

Reserves Policy

The Trustees believe it is prudent to hold sufficient reserves to cover between three- and sixmonths running costs over the course of a two-year cycle.

The policy takes account of the biennial pattern, alternating between the Charity’s main Festival at which there is a charge for events, and a mini one-day Festival, for which there is no charge.

Due to the possibility that further salary funding may not be obtained, the Trustees also consider it prudent to designate a reserve equal to the redundancy pay that would be due if the Project Leader’s employment had to come to an end through lack of funding. This figure is currently £576.92. The balance of restricted funds regarding salary costs in these accounts is £2,417.86, consisting of redundancy costs plus slightly over two months’ salary costs allowing us to continue employment until 31[st] December 2020. The Diocese of Gloucester have agreed to continue their funding for 2021 and review for 2022 at £10,000 per annum.

Year-end free reserves (excluding fixed assets) of £12,883 equates to around 50% of the planned 2021 Festival cost. In addition, it is expected that the £9,794 of restricted funds raised towards this year’s mini-festival will be spent on making the mini-festival happen as part of the major one.

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COVID 19

Due to the exceptional circumstances occasioned by the COVID 19 epidemic, particular attention must be drawn to the continuation of the festival. However, this year has proved that even in a complete lockdown situation we can host online events, and we are agile enough to plan for smaller scale and outdoors events, adapting as restrictions may be revised.

Financial Position

Grants already received towards the next time it is possible to hold a festival amount to just over £10,000. The current position with grant funders is that they are unwilling to award grants in advance, because of the ongoing uncertainty around whether any planned event will in fact be able to take place. However, we have unrestricted reserves to draw upon to top up the grant funding carried forward, allowing us to plan on a small scale with certainty. Planning on a larger scale will in any event have to wait until there is more certainty over the restrictions around face to face events.

Outside of festivals, the principal running costs of the Charity are those associated with the employment of the Project Leader. A continuation grant of £10,000 from the Diocese of Gloucester LIFE Development towards the cost of employing the Project Leader was awarded in November 2020. This has allowed the Charity to continue to employ the Project Leader on a part-time basis. To date, there has been sufficient work and funds available for the Charity not to have to seek temporary government support.

Reserves

The Trustees regularly monitor the Charity’s reserves, income and outgoings. They are satisfied that the Charity’s reserves are sufficient to support its current plans and commitments.

Independent examiner’s report to the trustees of Cheltenham Christian Arts

I report to the trustees on my examination of the accounts of Cheltenham Christian Arts (“the Charity”) for the year ended 31 October 2020 which are set out on pages 9 to 18.

Responsibilities and basis of report

As the charity trustees of the Charity 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 Charity’s carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable 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 material matters have come to my attention in connection with the examination giving cause to believe in any material respect:

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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.

5[th] August 2021

Colin Albert MA(Cantab), BTh (Oxon), ACA Chartered Accountant 21 Arwenack Avenue Falmouth Cornwall TR11 3JW

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Cheltenham Christian Arts – Statement of Financial Activities to 31[st] October 2020

Restricted
Unrestricted income Prior year
funds funds Total funds funds
£ £ £ £
Incoming resources (Note 2)
Income and endowments from:
Donations and legacies 4,881 3,000 7,881 12,428
Charitable activities 0 21,769 21,769 43,353
Other trading activities 312 0 312 1,406
Separate material item of income 0 0 0 1,500
Total 5,193 24,769 29,962 58,687
Resources expended (Note 3)
Expenditure on:
Raising funds 219 0 219 0
Charitable activities (46) 14,091 14,045 37,689
Marketing 1,055 0 1,055 8,783
Other 417 487 904 1,411
Total 1,646 14,578 16,223 47,883
Net income/(expenditure) 3,548 10,191 13,739 10,805
Transfers between funds (661) 661 0 0
Net movement in funds 2,887 10,852 13,739 10,805
Reconciliation of funds:
Total funds brought forward 9,996 1,799 11,795 990
Total funds carried forward 12,883 12,651 25,534 11,795

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Balance Sheet as at 31[st] October 2020

Unrestricted
funds
£
Fixed assets
Tangible assets
0
Total fixed assets
0
Current assets
Debtors (Note 4)
988
Cash at bank and in hand
12,568
Total current assets
13,556
Creditors: amounts falling due within
one year(Note 5)
0
Net current assets/(liabilities)
13,556
Total net assets or liabilities
13,556
Funds of the Charity
Restricted income funds (Note 6)
Unrestricted funds
12,883
Total funds
12,883
Restricted
income
funds
Total this
year
Total last
year
£
£
£
449
449
936
449
449
936
0
988
100
11,578
24,146
11,814
11,578
25,134
11,914
49
49
1,055
11,529
25,085
10,859
11,978
25,534
11,795
12,651
12,651
1,799
0
12,883
9,996
12,651
25,534
11,795

Signed by the Trustees on 1 June 2021

Rupert Kaye

Chairman

Rebecca Donaldson

Trustee

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Notes to the Accounts:

1. Accounting policies

Equipment which is expected to provide a benefit beyond one festival is classed as capital expenditure, and depreciated on a straight line basis over its useful life. There is no capitalisation threshold as asset purchases are relatively rare. Depreciation on equipment purchased with restricted grants is classed as restricted spend.

All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income, receipt is probable and the amount can be quantified with reasonable accuracy. The following sources of income are usual:

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2. Analysis of income:

Restricted
Unrestricted
income		 Total Prior
funds funds funds year
Analysis £ £
Donations Donations and gifts 4,881 3,000 7,881 12,262
and legacies: Gift Aid 0 0 0 166
Total 4,881 3,000 7,881 12,428
Charitable
activities: Ticket sales 0 0 0 13,253
Grants towards Project Leader Salary 0 11,725 11,725 14,000
Festival event grants & sponsorship 0 10,044 10,044 16,100
Total 0 21,769 21,769 43,353
Other trading
activities:
Sale of artworks 312 0 312 0
Advertising sales 0 0 0 1,255
Refreshments 0 0 0 151
Total 312 0 312 1,406
Separate Grants for capital equipment 0 0 0 1,500
Total 0 0 0 1,500
Total Prior
funds year
£ £
AllChurches Trust (for equipment) 0 1,500
Anchor Foundation re salary 0 4,000
Diocese of Glos LIFE Development Fund 11,725 10,000
Total 11,725 14,000
£ £
The Good Exchange crowdfunder 20 0
Awards for All 9,774 0
Cheltenham BC Community Pride Fund 0 1,050
Arts Council England 0 13,000
Donation from individual towards Saltmine 0 250
Grant from Cheltenham Arts Council 250 250
Total
10,044 16,100

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3. Analysis of expenditure:

Note 3 Analysis of expenditure Analysis of expenditure Analysis of expenditure
Unrestricted
Restricted
Endowme		 Total
Prior
funds income funds nt funds funds year
Analysis £ £
Expenditure on
Other trading activities
raising funds: 219 0 0 219 0
Total expenditure on raising funds 219 0 0 219 0
Expenditure on Main festival event costs
 (315) 3,998 0 3,683 24,292
charitable
activities		 Insurance

Project Leader salary		 269 0
10,093		 0
0		 269
10,093		 182
13,214
Total expenditure on charitable
activities (46) 14,091 0 14,045 37,688
Separate material
Advertising and Marketing		 1,055 0 0 1,055 8,783
Total 1,055 0 0 1,055 8,783
Other
Depreciation 487 0 487 487
Bank charges 48 0 0 48 131
IT & Telephony, Subs & Office costs 322 0 0 322 91
Professional fees re Safeguarding 0 0 0 0 225
Travel, hospitality & venue hire 47 0 0 47 277
Donation to CEP 0 0 0 0 200
Total other expenditure 417 487 0 904 1,411
TOTAL EXPENDITURE 1,646 14,578 0 16,223 47,882
Activity or Activities undertaken directly Total this Total
prior
programme year year
£ £
Living room Festival Online COVID-19 activities 4,058
Encounters 2019 Write off prior year accruals no invoice ever received (375) 24,292
Other Project Leader salary 10,093 13,214
Other Insurance 269 182
Total 14,045 37,688

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4. Debtors and prepayments

This year This year Last year
£ £
Prepayments and accrued income 988 100
Total 988 100

5. Donated services

We are very grateful to all those volunteers who donate their time and expertise for free. No valuation has been placed on these donated goods and services in these accounts, due to the difficulty in quantifying a figure.

6. Fees for the examination of the accounts

We have not incurred any charge for the independent examination of the accounts, due to the kindness and generosity of our examiner.

7. Employee costs

The charity has one paid employee, working the equivalent of 0.5 full time posts. Employment commenced on 1[st] November 2019.

This year
Last year
£
£
Salaries and wages 10,000 12,000
Social security costs (including underclaimed employment allowance) (287) 574
Pension costs (defined contribution scheme) 380 640
Total staff costs 10,093 13,214

No employees received remuneration of more than £60,000 per year. The employee works as a Project Leader. Governance is provided by unpaid trustees.

Due to an administrative error the small employers Employment Allowance on National Insurance was not claimed until February 2020: the social security costs here include a refund of £350.36.

No redundancy payments were made during the period of these financial statements.

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8. Fixed assets

Fixtures, fittings and equipment Total
8.1 Cost £ £
At the start of the year 1,422 1,422
Additions 0 0
At end of the year 1,422 1,422
8.2 Depreciation and impairments
At the start of the year 487 487
Depreciation 487 487
At end of the year 974 974
8.3 Net book value
NBV at the start of the year 936 936
NBV at the end of the year 449 449

9. Analysis of creditors

Amounts falling due Amounts falling due after Amounts falling due after
within one year more than one year
This year
Last year		 This year Last year
£
£		 £ £
Accruals and deferred income 0 914 0 0
Taxation and social security 49 141 0 0
Total 49 1,055 0 0

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10.Analysis of Funds

An analysis of fund movement for the current reporting period is shown below:

Fund Fund
balances balances
Type Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General funds U 9,996 5,193 (1,646) (661) 0 12,883
Festival R Donations to Living Room Festival 0 3,000 (3,661) 661 0 (0)
Eden 2021 R Grant re 2021 Arts Trail 0 250 0 0 0 250
Eden 2021 R Grant re 2020 Festival rolled fwd to 2021 0 9,794 (337) 0 0 9,457
Equipment R Allchurches trust for equipment 1,013 0 (487) 0 0 526
Salary R LIFE Development fund grants 786 11,725 (10,093) 0 0 2,418
Total Funds 11,795 29,962 (16,223) 0 0 25,534

Analysis of funds for prior year:

Fund Fund
balances balances
Type Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General funds U 990 27,025 (10,724) (7,295) 0 9,996
Festival R Various grants for 2019 Festival 0 16,163 (23,458) 7,295 0 0
Equipment R Allchurches trust for equipment 0 1,500 (487) 0 0 1,013
Salary R LIFE Development Fund & Anchor Fund 0 14,000 (13,214) 0 0 786
Total Funds 990 58,688 (47,883) 0 0 11,795

Transfers between funds: £661.20 was transferred from an unrestricted donation from St Philip & St James Leckhampton to fund the technical costs of the online festival.

11. Related party transactions

During the year, a concert was held under the banner of Cheltenham Christian Arts Festival using our account with Stripe to collect advance ticket sales. The risks of the event were borne by the trustee organising the event, who personally paid all the artists and event costs, using the money collected via Cheltenham Christian Arts Festival as well as any additional sales on the night of the concert. For this reason, the income and expenditure for this concert is not shown in these accounts, only the donation of £50 which was made from the trustee to the Festival, representing the profit after all expenses were settled. This donation has not been included on any Gift Aid claim.

12.Trustee expenses

During the year, £0 (2019: £296) of expenses incurred by Trustees in the performance of their duties were reimbursed. A payment of £46.14 cleared the bank in the year, having been accounted for in the previous year’s accounts. No remuneration was received by any Trustee in payment for their services.

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13.Prior year comparison

The 12 months to 31[st] October 2020 compared to the 12 months to June 2018 are shown below:

Incoming resources (Note 2)
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Separate material item of income
Total
Resources expended (Note 3)
Expenditure on:
Raising funds
Charitable activities
Marketing
Other
Total
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
funds 2018
£
£
£
£
4,881
3,000
7,881
270
0
21,769
21,769
8,602
312
0
312
60
0
0
0
0
5,193
24,769
29,962
8,932
219
0
219
300
(46)
14,091
14,045
11,630
1,055
0
1,055
647
417
487
904
247
1,646
14,578
16,223
12,825
3,548
10,191
13,739
(3,893)
(661)
661
0
0
2,887
10,852.09
13,739
(3,893)
9,996
1,799
11,795
4,883
12,883
12,651
25,534
990

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