## **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**
- 23 November 2019 Duke Ellington’s Sacred Concert – Festival awareness and database booster
- 4 December 2019, promotion of our festival with a stand at the Women’s Business Conference, Pittville Pump Rooms, Cheltenham.
- January/February 2020, 6-week course ‘Faith through Art’ with The Inside Out Group of Artists at Christ Church.
- 14 March 2020, before 1[st] Lockdown, creative workshop at St. Gregory’s Church, Cheltenham for the Willow Lantern Making project.
- 2 May 2020 and available throughout May, Living Room Fest on You Tube.
- July 2020, created a Willow Lantern Making and Giant Tepee project for families in the Summer, partnering with 4front Theatre.
- created a Directory of visual artists/performers with a link from the Diocesan website to the Christian Arts Festival website for access by churches to put on events in their sacred spaces.
- 2019/2020 promoted our EDEN Art Competition: entries submitted online and winners to be displayed in December 2020 at the Gardens Gallery, Cheltenham. Judges: Rachel, Bishop of Gloucester and PJ Crook MBE.
- Continuous research while planning events for EDEN 2021/2022.
- Cheltenham Education Partnership. Nikki Seville: advisory role on the Steering and Operations Group (10 senior schools plus the University), representing both state and private schools.
- Cheltenham Culture Board – Christian Arts Festival is now a partner
## **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:
- 2 – 8 December 2020 - Art Exhibition and Competition, The Garden’s Gallery, Montpelier Gardens, Cheltenham: EDEN Restoring Paradise (Judges: Bishop Rachel and PJ Crook MBE) based on the theme for the 2021 festival. Competition winners and runners-up will show their entries.
- Arts Trail, Comedy in the Sunshine, Music in the Park, All Age Musical Show ‘Planet of the Plants’, The Inspire Sessions creative workshops, debates with key speakers, Student Film Initiative, Youth and Children Activities, outdoor creative workshops in Pittville and Sandford Parks bringing together artists and performers, from painters and stone crafters to comedians and musicians etc
- Online Textile Banners Project, encouraging individuals, church communities and art groups to make a banner on the theme of ‘Restoring Paradise’ – messages of hope for our world to stimulate thought and discussion.
- Festival of Stars – currently planned for June 2021. Continuing the theme of EDEN, a one-day LIVE music and comedy community event in a disadvantaged area of Cheltenham. Emphasis on inclusivity of all local community groups taking part. Exploring viability of workshops going into schools beforehand to prepare the children and youth club to perform on the stage.
## **Ongoing Plans**
- January 2021 - Call for poetry submissions for a film collaboration with Versopolis: International Poetry Festival of Hope 2 Theme: Speaking Out!
- Appoint Chair of Board of Trustees for Cheltenham Christian Arts.
- Strengthen Board of Trustees with two or three new appointments.
- work more closely with Simon Howell, our new Trustee (appointed 25 Aug 2020) **-** Stroud Pioneer Minister, Team Vicar, Inter Faith Adviser in the Diocese of Gloucester. Architect of the Stroud Sacred Music Festival CIC and the Stroud Centre for Peace & the Arts based at St Laurence’s Church.
- Partnering with others – continue to encourage participants from marginalised groups. As well as working with churches, we will continue to partner with community-based organisations like The Rock (working with disengaged young people), Family Space (supporting families in areas of deprivation), Cheltenham YMCA, Art Shape (encouraging access to the arts for adults with a disability) and National Star College for young people with disability.
- Add strength to our vision by partnering with environmental organisations and actively responding to pressure on the natural world – for example Forest Church, Vision 21 and ‘Ourboretum’ tree planting with BBC Radio Gloucestershire and local allotment communities.
- Maintain our profile through Diocesan networks, BBC Radio Gloucestershire etc
- Live activities streamed online – a continuation of the 2020 YouTube initiative, Living Room Fest.
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- With Cheltenham Education Partnership, deliver workshops to offer hope and purpose for young people suffering the aftermath of disruption to schooling and restriction of freedom eg Teenage Survival Kit.
## **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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- accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
- the accounts do not accord with those records; or
- the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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
8
## **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|
9
## **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
10
## **Notes to the Accounts:**
## **1. Accounting policies**
- a) Accounting basis
- The accounts have been prepared under the historical cost convention, and in accordance the Financial Reporting Standard FRS 102, and with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard FRS 102 and the Charities Act 2011. The applicable legal framework for non-company charities has not been updated to keep pace with the publication of Statements of Recommended Practice, and therefore the charity has chosen to use the aforementioned SORP in line with the Charity Commission guidance on the subject.
- b) The accounts have been prepared on the going concern basis, as reserves are on target and a grant covering the majority of the festival costs for 2020 was received in January 2020, and since the outbreak of COVID-19, it has been confirmed that this grant can be rolled forward to cover a revised 2021 festival at such time as it becomes possible to hold it.
- c) The charity constitutes a public benefit entity as defined by FRS 102.
- d) The charities functional and presentation currency is the pound sterling.
- e) Fixed assets and depreciation
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.
- f) Incoming resources
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:
- Ticket Sales: Ticket sales are recognised after the event for which the ticket was sold. Until the event takes place, the possibility of having to return ticket income on cancellation of the event is considered to remove the entitlement.
- Grant income: Grant income is recognised when received, unless there are specific performance related criteria that mean entitlement cannot be guaranteed until after performance.
- Donations are recognised when received. Gift aid is accrued for, although in this particular year no donations carried any Gift Aid beyond the amounts already reclaimed via Stewardship giving.
- Advertising sales: recognised on printing of the brochure containing the adverts.
- Cash sales of refreshments: recognised on receipt.
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- g) Outgoing resources Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT as the charity is not VAT registered, so VAT cannot be reclaimed and therefore is reported as part of the expenditure to which it relates:
- Charitable activities comprise the costs of putting on the festival, including insurance and the monthly subscription to You Tube that allows us to post video content online. It also includes the cost of the Project Leader’s employment.
- Marketing consists of all marketing, advertising and brochure production and distribution costs.
- Other expenses consist of office expenses and professional fees.
- Following the online festival, some art work created during the event was sold to the festival and re-sold to viewers. The cost of the art is counted as cost of raising funds.
- No Governance costs have been incurred this year, again due to the kindness of volunteers.
- No Trustee expenses were claimed during the year.
12
## **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.
17
## **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|
18