## **Annual Report 2022-2023** Charity Registration number: 1166404 Patron: Robert Fripp www.shallal.org admin@shallal.org.uk 1 ## Contents |1.|Introduction............................................................................................................................................................. 3| |---|---| |2.|Chair’s Report from Henrietta Boex........................................................................................................................ 3| |3. Shallal Report from Jo Willis........................................................................................................................................ 4|| |4. Report from Colin Curbishley....................................................................................................................................... 5|| |5. Shallal Studios by Lou Brett & Phoebe Barnicoat....................................................................................................... 8|| |7.|Out There Liskeard by Lois Taylor and Janice Schneider................................................................................... 12| |8.|Charitable Objects (what Shallal is here to do):................................................................................................... 14| |9.|Shallal aims to:....................................................................................................................................................... 14| |10.|Who is Involved................................................................................................................................................ 15| |11.|Partners who help Shallal................................................................................................................................. 15| |12.|Professional Information........................................................................................................................................ 16| |13.|Names of charity trustees who served in the year:................................................................................................. 16| |14.|Contribution made by volunteers..................................................................................................................... 17| |15.|Financial Review................................................................................................................................................... 17| |16.|Independent Examiners Report............................................................................................................................... 18| |17.|Statement of Financial Activities............................................................................................................................. 19| |18.|Balance Sheet.......................................................................................................................................................... 20| |19.|Notes to the Accounts............................................................................................................................................. 21| |Appendix 1 Calendar....................................................................................................................................................... 30|| 2 ## 1. Introduction This annual report tells the reader about the achievements of Shallal, its participants and facilitators in the last year and how the money has been spent. If you are new to Shallal you may be interested in the information at the end of the document which tells you about what Shallal exists to do. The main Annual Report contains reports and celebrations from our Chair, our Creative Director and from our facilitators. ## 2. Chair’s Report from Henrietta Boex. ## Chair’s report 2022/23 It falls to me every year to try to distill Shallal’s achievements into one significant paragraph, knowing that all the reports that follow mine will more than put the flesh on the bones and the wonderful images included will bring all the joyousness alive. It is so inspiring to be part of a charitable trust that is, without doubt, making the world a better place, for everyone who comes into its orbit. For me, one of the most important things we introduced in 2022/23 was to broaden the membership and to bring everyone including the trustees regularly into contact through quarterly on-line member meetings. This is a forum where everyone has a chance to express what they value about Shallal and what they might like to do in future as part of Shallal and a chance for the trustees to sit up and listen. Just glancing through my notes for 2 nd May 2023 I see words like ‘freedom’, ‘wellbeing’ and increasingly ‘family’, ‘support’ and ‘joy’. Of course, support comes in every shape and size and none of our activities would be possible without our volunteers who give generously of their time and the on-going support of our major funders, whether it is for the expanding outreach groups supported by the Henry Smith Foundation or the myriad activities of the Main Company, Shallal 2, Shallal Studio and Shallal Sketchbooks supported variously by National Lottery Reaching Communities, National Lottery Heritage Fund, Cornwall Community Foundation, Arts Council England, Postcode Local, Claire Milne Trust, Ashley Family Foundation as well as the generosity of individual members of the public. I wish to thank everyone listed at Section 10 of this report for all their hard work and commitment and in particular the main facilitators, Jo Willis, Colin Curbishley Jo Willis, Deborah O’Nyons, Lois Taylor and Lou Brett and Phoebe Barnicoat. My thanks too to the associate artists who support the 3 members Demelza Rouncefield, Jo Lumber, Star, and Janice Schneider. I also, want to thank my fellow trustees for the considerable time that they devote to Shallal and the skills that they bring to the Board and I am sure that they in turn wish to thank Chris Gardner and Ian Burns for their background administrative services. As I have said it every year I may as well say it again - WELL DONE to one and all! Henrietta Boex September 2023 ## 3. Shallal Report from Jo Willis. ## Sometimes the smallest ideas become the largest! Well that seems to have been the case with our processional puppets for Mr and Mrs Passmore Edwards who became Shallal Dance Theatres main way to share his legacy throughout The Bicenntenial Celebration of his birth. Thank you to Dean Evans and Chinks Grylls, I joined them on their team to keep his inspiration known. The puppets were invited to some events and then the invitations and opportunities kept coming in! As always a varied and wonderful time with unexpected as well as well planned events liberally sprinkled throughout the year. Shallal Dance Theatre embraced Cornish processions and were out and about, as well as pushing the boundaries of their performance practice at our first long Spontaneous Response performance, all received good feedback. Congratulations to them all! 4 It was a dream come true to see Janets wrap around beautifully curated exhibition at Grays Wharf. I first met Janet over twenty years ago and she has, then and now, made a lasting impact on many artists practice and lives, seeing her contagious enthusiasm and immersion in her colourful, vibrant work. We made new friends, including The Ladder, Make and Mends, Carefree, composer Matt Thomason and Sing Choir, we performed A Call to Home at the Plen an Gwari, showed the wonderful talents of Zoom Art Connection artists in our SOIL Earthcare exhibition, continued live streaming for Zoe’s opening at Dark Pony Coffee and I could go on and on, I point you to our youtube channel videos and more. As we struggle with our global crisis, which threatens those who are most vulnerable first, we need to embrace and promote positive change, artists wrote amazing poems and I produced Passmore Podcasts learning and sharing knowledge and perspectives for our times. As we go forwards we feel that all our work needs be relevant to our times, bringing we hope some joy and inspiration along with it. Thank you so much to all the team ( everyone involved in any way ), everyone gives of their best, each one is needed, whether people come and never leave or pass through, return, carry on developing more … thank you! Let’s keep working, dreaming and delivering, art, community and connection. 4. Report from Colin Curbishley. Colin Curbishley / Annual Report August 2022-2023 5 For me this year has been in large part all about the celebration of the life of the great Cornishman Passmore Edwards. I’ve really enjoyed Shallal’s creative journey to find ways of spreading the awareness of his wonderful legacy. The giant puppets of Mr & Mrs Edwards certainly drew attention wherever they appeared, surviving high winds on their first outing in Redruth on his bicentenary. They traveled from the farthest reaches of West Penwith across to Falmouth and north to Wadebridge. All the while gathering ideas from the public for our ‘Passing on Passmore’ project with the aspiration of inspiring the creation of a bright future based on the needs of our times. Many of which Jo Willis has been highlighting with the questions to her questions in the wonderful Podcast series now on Shallal Arts Youtube channel. Thankfully our community groups continue to be funded by the Henry Smith Charity (he was a philanthropist born in London 1549) 6 As well as the four weekly in person sessions, one of which still has a ‘blended’ element on Zoom we have the online Dance & Art Connection group once a week which attracts people from all over Cornwall, the UK and from foreign parts. One of the participants composed a wonderful story called ‘Isabella Mouse’ which inspired others to create artwork to illustrate different characters, elements of the story and a whole book which was turned into an e-zeen. As part of my evaluation role I’ve had the pleasure of visiting the Shallal Studio to see what people have been creating and was very impressed with the array of artwork. Janet’s exhibition at Gray’s Wharf was amazing to see and interact with as you were able to move all around and in between the huge paintings. Just down the road in Penryn we had the Soil and Earthcare exhibition in the Fish Factory, which consisted of work from across all the Shallal groups. The paintings, illustrations, living sculptures and written word, was skillfully displayed in what is a very small venue. A few personal highlights have to include the last performance of ‘A Call to Home’ outside in the Plen an Gwari at St Just. As the September sun fell into the west we had come full circle with our year long Ordinalia journey. Our ventures outdoors come easiest to my mind as standout events, ‘Landfall’ in conjunction with the Sing community choir in Gyllyngdune Gardens, Falmouth was a very enjoyable evening and something I hope we can repeat next year. My appreciation and gratitude goes to everyone who gives their valuable time, energy and resources that makes Shallal such a unique and amazing ‘Celebration of Ability, Diversity and Community’. Long may it continue to thrive and deeply touch many more people's lives. 7 ## 5. Shallal Studios by Lou Brett & Phoebe Barnicoat Shallal Studio annual report 2022-23 one-year Underworld project. An accessible audio-visual treat, its virtual pages are crammed with poems, drawings, videos and colour, with sounds and images appearing as you scroll. Pages from the Underworld ebook 2023 September also saw the launch of our new two-year Knitted Together project; a dream come true for some artists who’ve always wanted to focus on textiles and a big adventure for all of us. Knitted Together was a chance to research sustainable practice; to see how far we could go and how much fun we could have. Over the year we were lucky enough to be joined in the studio by 12 artists and makers who helped us learn things like weaving, natural dyeing, felting, giant French knitting and sculptural builds with recycled materials. Weaving and making bead jewellery with seaweed is a good example of how we thought about the whole life-cycle of a product from its production and use through to throwing it away. With seaweed, all the life-cycle steps are sustainable and the waste goes on the compost. Lots of our artists really loved these tactile and absorbing processes and have continued to involved them in their art practice beyond the project. The term included research workshops at Back Lane West to open out our research and play and connect with other Shallal artists. 8 Zoe Wilton weaving with seaweed with Ruth and Kerry from The Seaweed Institute In February 2023, we put on our second Grays Wharf exhibition ‘Rise and Fall’; a debut solo show and residency for artist Janet Holland. Janet’s work was accompanied by a sound piece for Deaf and hearing audiences by artist Amy Lawrence in response to a collaboration with Janet and there was a video by Lou Brett documenting the collaboration process. Audience at Janet Holland’s Rise and Fall Exhibition at Grays Wharf 2023 We decided with our artists to celebrate the results of our Knitted Together research and project work with a 3-day festival at Back Lane West in March 2023. Visitors came to see the artwork and took part in drop-in workshops to try some of the making processes that we’d enjoyed the most. In the Spring and Summer terms we were lucky enough to work with a number of groups of young people. We ran outreach groups at Curnow SEN secondary school with students aged 16-18 and worked with a group of care-experienced young people in partnership with Carefree. Over 10 weeks the young people 9 got to know each other and us and worked in 10 different creative mediums. We supported them to put on an exhibition at Krowji’s new Contemporary Art Space for their friends and Carefree staff, which they curated and hosted themselves. We also launched phase two of our Knitted Together project; a collaborative zine about our community spaces and what we need from them in the future. We worked with the wonderful Redruth Press, running screen-print poster workshops with Shallal groups and also in the community including a series of 4 outreach workshops at IntoBodmin. The zine project was part of Shallal’s year of celebrations around the bicentenary of John Passmore Edwards who gave us many of our community spaces in Cornwall. Zine consultation and participation at Redruth Market Summer 2023 Knitted Together Year One engaged 70 people in accessible creative activities, including 37 young people and 375 people visited our in-person exhibitions. Knitted Together continues into 2024 with the publication of our zine, exhibitions and a fantastic fashion show finale. Our funders were: Ashley Family Foundation, Postcode Local Trust, David Family Foundation, Arts Council England, The National Lottery Heritage Fund and The Henry Smith Charity. 10 ## 6. Sketchbooks by Janice Schneider It was wonderful to relaunch the Shallal sketchbook project and explore new ways for outreach into the community. A community hub at Perranporth Newquay was the base and proved very successful. Running the sessions in a community hub/food kitchen, although challenging at times, allowed it to be very assessable to participants. The session was also surrounded by partners for signposting to other services if needed. I think the feedback says it all…. participant feedback from the Shallal Art Sketchbook sessions which ran in Perranporth Hub in June and July 2023: “Really enjoyed doing art with like-minded people” “Excellent Facilitator” “Helpful and encouraging” “Showing new and different techniques for us to experiment with”. “Relaxed approach and relaxed environment” “Reigniting my interest in the doing art.” “Inspiring and interesting” “Less stressed, and more able to overcome by depression”. “Excited to be able to come and learn new art ideas”. “I feel less anxious, doing my sketchbook in the day”. “I have become more focussed and positive.” “Connecting to like-minded people, reconnecting to my artwork.” “A renewed love of creating and meeting new friends.” “Shallal Arts were absolutely brilliant at running creative sessions at Perranporth Community Hub. Their Shallal Sketchbooks workshops seemed to engage everyone who took part in them, with participants excited to come back week after week to create another page in their book. Each sketchbook was so different and personal to each participant. It was a joy to work with Shallal and we would definitely recommend their Sketchbook sessions to anyone looking to do something inspiring and creative, or to anyone working with people who need a boost to their wellbeing, confidence or self-esteem.” Ellen Moule, Imagine If – Cornish Network Coordinator. Going forward we hope to explore other venues and hubs. A really unique project. 11 ## 7. Out There Liskeard by Lois Taylor and Janice Schneider Changing the space – Using a long piece of fabric, masking tape or chairs, to create new spaces to move in and moving with it Working outside - We take the opportunity where possible to go into the grounds of Liskerrett and create work out there in response to the natural environment. This time we particularly enjoyed responding to the movement that the breeze made in the clouds, grass and leaves. ## Nicky Harwood A member of our group is also an artist and we have been lucky enough to be able to install her artwork in the session and move within it. This is also really helpful for her own research and gives us some current contemporary art that is completely different to be inspired by. ## Development There are many small triumphs and crossing of thresholds in a really positive way, here are a few: We have been pleased that one member of the group is getting more physical engaged, picking up on the This year has been important for consolidating the group after the fear and knock on effect of Covid, ensuring people feel safe in the dance space and comfortable moving together. It has been important to ensure the group feel their ideas and input is key to the way we develop and this is supported through our regular gathering of ideas from the group and also requests for music or key tasks. 12 ## Ideas gathering The group share ideas about things they would like to explore in the sessions, this can be imagery, feelings, props, music or anything, here are a few that we explored: Whale song - We did some wonderful work with whale sound, exploring the space with a sense of being submerged, moving round each other and feeling powerful. This then expanded into thoughts around coral reefs and the way creatures move within them. Shadow play and Dark and Light - We also made great use of the way the sun creates wonderful light for us to do shadow work with. Some of this work was filmed and photographed to share later. We changed the lighting in the room, imagined the creatures of the night, then the emerging dawn. Roots - Moving from the floor, connecting, creating strong anchors. Movements of others and trying them, also one who was very reserved post Covid has begun to relax and connect with others more and one has been increasingly confident to articulate her requests for music. ## Sharing Our group enjoy sharing and this year we invited Continuum dance group to join one of our sessions. They are a creative dance group in Lostwithiel and we had a lot of fun doing our improvisation work together then showing each other a little bit of our own work. We also ran an open session for friends and family, showing some of our dance ideas and then sharing some of the film and photographs we have taken over the year. Sharing work is very affirming for the group being seen and valued for their amazing skills. 13 ## 8. Charitable Objects (what Shallal is here to do): Promote, maintain, improve and advance education and to preserve and protect health particularly by providing access to and involvement in the performing arts including the arts of dance, theatre, music, visual arts, film, costume, photography, sculpture, writing and theatre technical skills by a wide range of the community, especially those who need a supportive environment. ## 9. Shallal aims to: - Support training opportunities in dance theatre and the arts, particularly for those from - disadvantaged or socially excluded groups. - Enable community integration by engaging across divisions of age, class, ability, disability and - cultural background. - Provide experience of performance and support continuing artistic development - Provide flexible access to dance theatre and associated arts through Open House workshops and - outreach services - To further enable and develop outreach and support services appropriate to community needs - To increase integrated partnership working with other artists, community groups, charities, - training and service providers • To challenge low cultural opportunities for and expectations of people with a range of disadvantages and disabilities wherever we encounter them. Shallal means something different to everyone involved. This year we have asked all the people in Shallal to tell us what it means to them. It is important Next year we will make sure that members have their say about what is important to them and we will publish their ideas as part of our aims and values. The aims of Shallal should always be read alongside these views. 14 ## 10. Who is Involved. Self-employed facilitators Jo Willis (Creative Director/Lead Facilitator) Colin Curbishley (Facilitator) Deborah O'Nyons (Facilitator) Lois Taylor (Facilitator/Associate Artist) Lou Brett (Studio co-manager, Fundraising and Evaluator, Producer, Bid Writer) Phoebe Barnicoat (Studio co-manager) Demelza Rouncefield (Associate Artist) Jo Lumber (Associate Artist) Star (Associate Artist) Janice Schneider (Associate Artist) Anna Willis (Associate Artist) Star the Dancer Toby Bridge George Bradley-Peer Jo Lumber Pep Mogas Janice Schneider Elly Frears Lisa Mortensen Anna Willis Trustees Henrietta Boex (Chair) Nick Fripp (Treasurer) Nigel Pooley Barry Cooper Lizzie Dennison ## Volunteers Shallal Employees & Contractors Chris Gardner (General Manager) Ian Burns (Accounts ) 11. Partners who help Shallal The Acorn Arts Centre Adam Drake Back Lane West CAST Cornwall Community Foundation Dance Centred DisAbility Cornwall Dracaena Centre Falmouth Art Gallery Falcare Gyllyngdune Gardens Hall for Cornwall (HFC) Holifield Farm Krowji The Centre, Newlyn Liskerett Centre Lightbox Films Newlyn Art Gallery 15 St Peter's Church Peter Freeman St Erth Church Hall ## 12. Professional Information Charity name: Shallal Banker: CAF Bank Ltd Registered charity number 1166404 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Charity’s principal address: 7-9 High Cross Street Independent Examiner: St Austell Cornwall Community Accountancy Service Cornwall The Elms, 61 Green Lane PL25 4AB Redruth Cornwall TR15 1LS ## 13. Names of charity trustees who served in the year: Henrietta Boex Nick Fripp Barry Cooper Nigel Pooley Lizzie Dennison 16 **Shallal** ## 14. Contribution made by volunteers Voluntary community-based effort is intrinsic to the way Shallal works and we envisage building on this. By supporting the development of members’ capacity through skills development and training opportunities and events, individuals have been empowered to take on workshop facilitator roles and greater administrative and governance control of the charity. Throughout the organisation, including the main dance company, in administration, governance and communication, service users are encouraged and enabled to play a full part as volunteers alongside artists and allied professionals. This helps to maximise the impact of the paid staff and facilitators, which in turn enables the organisation to maximise the impact of funding. It is difficult to include the full extent of time input by volunteers, but the voluntary in-kind contribution is substantial ## 15. Financial Review We were successful in securing £222,380 in 2021/2022. In 2022/2023 we secured £234,876. Our expenditure during the 2022/2023 year was £261,072 (2021/22 £240,620). This expenditure is the highest ever total for Shallal. This results in a reduction of funding carried funded forward from £78,105 in 2021/2022 to £51,909 in 2022/2023. This is the result of an increased range of activities in terms of both the range and locality of activities that are noted in the Chair’s report. We thank our donors for their funding which is used to make a positive difference for our members and participants at the same time as maintaining Shallal’s exemplary pursuit of artistic excellence. In the last Annual Report, we noted our aim to achieve NPO status as a means of ensuring sustainable core funding for Shallal. Unfortunately, we were not successful in that bid (although we did receive Arts Council funding from May 2023 which contributed to developing our activities and governance for the 22/23 year). Our long term position remains something we need to continue to work on to secure core funding. The healthy level of income brings with it the need to continue to build our financial oversight and associated processes and trustees have begun to receive more detailed reporting. This work needs to continue to develop in future years. Approved by the Board on 14th June 24 and signed on its behalf by: Nick Fripp, Trustee (Treasurer) 17 ## **Shallal Independent Examiner's Report** I report on the accounts of the company for the year ended 31 August 2023 which are set out on pages 18 to 30. ## **Respective responsibilities of trustees and examiner** The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”). The trustees consider that an audit is not required for this year under section 144(2) of the 2011 Act and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - follow the procedures laid down in the General Directions given by the Charity Commission - under section 145 (5) (b) of the 2011 Act; - and state whether particular matters have come to my attention. ## **Basis of independent examiner's report** My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: 1) which gives me reasonable cause to believe that in any material respect the requirements: `o` to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 130 of the 2011 Act; and `o` to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; 2) or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 15th June 2024 ....................................................... …………………………… Date: Debbie Risborough, Chartered Certified Accountant Cornwall Community Accountancy Service The Elms, 61 Green Lane, Redruth, Cornwall TR15 1LS Page 18 ## **Shallal Statement of Financial Activities** ## **for the year ended 31 August 2023** |Note
**Income and endowments from:**
Donations and
legacies
4
Charitable activities
5
Investments
6
**Expenditure on:**
Charitable activities
7
Net gains/(losses) on
investments
**_Total_**
**_Total_**
Transfers between funds
**Net income/(expenditure) before**
**investment gains/(losses)**
**Net income/(expenditure)**
**_Reconciliation of funds:_**
**_Net movement in funds_**
Total funds brought
**_Total funds carried_**
**_forward_**|**Unrestricted**
**funds**
**2023**
**£**
6,709
16,336
164
23,209
26,538
26,538
(3,329)
-
(3,329)
2,396
(933)
8,135
7,202|**Restricted**
**income**
**funds**
**2023**
**£**
394
211,273
-
211,667
234,534
234,534
(22,867)
-
(22,867)
(2,396)
(25,263)
69,970
44,707|**Total**
**funds**
**2023**
**£**
7,103
227,609
164
234,876
261,072
261,072
(26,196)
-
(26,196)
-
(26,196)
78,105
51,909|**Prior year**
**funds**
**2022**
**£**
4,523
217,846
11
222,380
240,620
240,620
(18,240)
-
(18,240)
-
(18,240)
96,345
78,105| |---|---|---|---|---| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities Page 19 ## **Shallal Balance Sheet** ## **As at 31 August 2023** |**Note**
**£**
**£**
**Fixed Assets**
Tangible Assets
11
3,761
3,761
**Current Assets**
Debtors
12
2,000
Cash at bank and in hand
60,322
62,322
**Creditors: Amounts**
**falling due within**
**one year**
13
(14,174)
**Net current assets**
48,148
**Total assets less current liabilities**
51,909
**Net assets**
51,909
**The funds of the charity:**
**Restricted funds**
44,707
**Unrestricted funds**
Other reserves
3,761
Unrestricted income funds
3,441
**Total unrestricted funds**
7,202
**Total charity funds**
51,909
**2023**|**£**
**£**
5,190
5,190
145
85,421
85,566
(12,651)
72,915
78,105
78,105
69,970
5,190
2,945
8,135
78,105
**2022**| |---|---| These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. For the year ended 30 June 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Approved by the Board on 14th June 24 and signed on its behalf by: Henrietta Boex Chair of Trustees Page 20 **Shallal Notes to the Accounts** ## **1 Accounting policies** ## **1.1 Basis of accounting** The accounts have been prepared under the historical cost convention and in accordance with: - Accounting and Reporting by Charities Statement of Recommended Practice, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard, applicable in the UK and Republic of Ireland (FRS102) second edition - October 2019 (effective 1 January 2019); - the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102); - the Companies Act 2006 and - the Charities Act 2011. The financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The charity constitutes a public benefit entity as defined by FRS102 ## **1.2** ## **Change in basis of accounting or to previous accounts** There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years with the exception of some minor coding reclassifications. ## **1.3 Fund accounting policy** Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity. Designated funds are amounts that are allocated for specific purposes by the charity itself. Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Revaluation funds are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market value. ## **1.4 Income** There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102. Items of income are recognised and included in the accounts when all of the following criteria are met: - the charity has entitlement to the funds; - any performance conditions attached to the item(s) of income have been met or are fully within the - control of the charity; - there is sufficient certainty that receipt of the income is considered probable; and - the amount can be measured reliably. Donations and legacies are voluntary income received by way of donations and gifts. It is included within the accounts when receivable and only when the charity has unconditional entitlement to the income. Tax reclaims on donations and gifts are included in the accounts at the same time as the gift/donation to which it relates Page 21 ## **Shallal Notes to the Accounts** Donated goods and services are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material. The value of services provided by volunteers is not included within the accounts. ## **1.5 Resources expended** Liabilities are recognised where there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and includes the attributable value added tax which cannot be recovered. Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs are the those costs required to support the charity in carrying out its activities and meeting its objects. Governance costs include costs associated with meeting the constitutional and statutory requirements of the Charity, including the preparation and examination of the statutory accounts, the costs of trustee meetings and other costs linked to the strategic management of the Charity including the cost of any legal advice to trustees on governance or constitutional matters. ## **1.6 Tangible fixed assets and depreciation** All assets costing more than £500 are capitalised. Tangible fixed assets are stated at cost less depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, which is reviewed annually. The rates used are as follows:- Camera and Music Equipment - 15% reducing balance Fixtures and Fittings - 25% reducing balance Computer equipment - 25% straight line ## **1.7 Taxation** The charity is exempt from corporation tax on its charitable activities. ## **1.8 Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Page 22 **Shallal Notes to the Accounts** ## **1.10 Cash at bank and in hand** Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **1.11 Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## **1.12 Leases** Rentals under operating leases are charged to the statement of financial activities on a straight-line basis over the lease term. ## **1.13 Statement of cash flows** The charity is exempt from preparing a statement of cash flows on the grounds that it is a small charity ## **2 Company Status** The charity is a charitable incorporated organisation and has no share capital. The charity is incorporated in England. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £nil per member of the charity. The members of the charity are the trustees named on page 16. Page 23 **Shallal Notes to the Accounts** ## **3 Statement of Financial Activities - prior year** |**Income**
**Income and endowments from:**
Donations and legacies
Charitable activities
Investments
**Expenditure**
**Expenditure on:**
Charitable activities
Net gains/(losses) on
investments
**Extraordinary items**
**_Reconciliation of funds:_**
**_Total_**
**_Total_**
**Net income/(expenditure) before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**|**Unrestricted**
**funds**
**2022**
**£**
2,631
8,009
11
10,651
20,219
20,219
(9,568)
-
(9,568)
5,000
(4,568)
12,704
8,136|**Restricted**
**income**
**funds**
**2022**
**£**
1,892
209,837
211,729
220,400
220,400
(8,671)
-
(8,671)
(5,000)
(13,671)
83,641
69,970|**Total**
**funds**
**2022**
**£**
4,523
217,846
11
222,380
240,619
240,619
(18,239)
-
(18,239)
-
-
(18,239)
96,345
78,106| |---|---|---|---| Page 24 ## **Shallal Notes to the Accounts** ## **4 Donations and Legacies** |**Unrestricted**
**funds**
**£**
Appeals and donations
6,709
6,709
**Incoming resources from charitable activities**
**Unrestricted**
**funds**
**£**
**_Grant Income:_**
Arts Council
-
Claire Milne Trust
-
Henry Smith Charity
-
Neighbourhood Trust
-
Reaching Communities
Emergency Fund
-
RTR Foundation
-
Cornwall Council
-
Small grants under £10k
-
**_Primary Purpose Trading:_**
Workshops Fees
10,785
Participants fees
5,551
Artist Sales / Commissions
-
Other charitable income
-
16,336|**Restricted**
**income**
**funds**
**£**
394
394
**Restricted**
**income**
**funds**
**£**
73,496
-
60,000
-
40,678
-
15,000
21,040
-
1,059
-
-
211,273|**Total**
**funds**
**2023**
**£**
7,103
7,103
**Total**
**funds**
**2023**
**£**
73,496
-
60,000
-
40,678
-
15,000
21,040
10,785
6,610
-
-
227,609|**Prior year**
**funds**
**2022**
**£**
4,523
4,523
**Prior year**
**funds**
**2022**
**£**
-
15,000
58,700
24,000
83,211
(850)
-
20,116
10,835
5,857
657
320
217,846| |---|---|---|---| ## **5 Incoming resources from charitable activities** Page 25 ## **Shallal Notes to the Accounts** ## **6 Investment income** |Interest on cash deposits
**7**
**Direct costs**
Facilitator fees
Artist and performance fees
Art materials
Venue Hire
Costume
Evaluation
Creative Director
Studio Staff
**Expenditure on charitable activities**|**Unrestricted**
**funds**
**£**
163
163
**Unrestricted**
**£**
6,499
647
846
1,215
-
1,150
3,112
100
13,569|**Restricted**
**income**
**funds**
**£**
-
-
**Restricted**
**£**
99,160
11,715
2,007
6,140
421
5,342
7,696
570
133,051|**Total**
**funds**
**2023**
**£**
163
163
**Total**
**2023**
**£**
105,659
12,362
2,853
7,355
421
6,492
10,808
670
146,620|**Prior year**
**funds**
**2022**
**£**
11
11
**Prior year**
**2022**
**£**
87,707
5,079
4,558
7,034
208
5,250
11,905
4,842
126,583| |---|---|---|---|---| Page 26 ## **Shallal Notes to the Accounts** **----- Start of picture text -----**
|||||| |---|---|---|---|---| |Unrestricted|Restricted|Total|Prior year| |2023|2022| |£|£|£|£| |Support costs| |-| |Wages and salaries|25,398|25,398|27,625| |Staff training|104|-|104|1,165| |Rent and rates|1,888|6,079|7,967|6,908| |Insurance|-|626|626|1,523| |Equipment repairs and|60|-|60|63| |renewals| |IT expenses|-|-|-|100| |Printing, postage and| |512|375|887|607| |stationery| |Subscriptions|100|-|100|900| |Sundry expenses|647|5,787|6,434|9,623| |Travel and subsistence|1,811|16,643|18,454|15,427| |Marketing and Promotion|4,672|5,954|10,626|17,011| |Consultancy fees|630|39,286|39,916|29,590| |Legal and professional fees|358|240|598|1,400| |Bank charges|174|-|174|93| |Depreciation|1,429|-|1,429|736| |Total Support Costs|12,385|100,388|112,773|112,771| |Governance Costs| |Accountancy fees|410|120|530|290| |The audit or independent| |examination of the charity's|175|975|1,150|975| |accounts| |Total Governance Costs|585|1,095|1,680|1,265| |Total Charitable Expenditure|26,539|234,534|261,073|240,619| **----- End of picture text -----**
## **8 Net income/ expenditure** **----- Start of picture text -----**
|||| |---|---|---| |Net income/expenditure is stated after charging:| |2023|2022| |£|£| |Auditors' / Examiners' remuneration|1,150|975| |Depreciation of tangible fixed assets|1,429|736| **----- End of picture text -----**
Page 27 ## **Shallal Notes to the Accounts** ## **9 Staff costs** The average monthly number of employees during the year was as follows: |Staff in charitable activities
Self employed workers
Volunteers (nos of people involved excluding Trustees)
The aggregate payroll costs of these persons were as follows:
Wages and salaries
Total employee benefits received by key management personnel|**2023**
**Number**
1
56
50
**2023**
**£**
25,398
25,398
25,398|**2022**
**Number**
1
50
**2022**
**£**
27,625
27,625
27,625| |---|---|---| No employee received emoluments in excess of £60,000 in either the current or the prior year. ## **10 Trustees' remuneration and expenses** Trustees received no remuneration, benefits in kind or expenses during the current or prior year. ## **11 Tangible fixed assets** |**Cost**
As at 1 September 2022
As at 31 August 2023
**Depreciation**
As at 1 September 2022
Charge for the year
As at 31 August 2023
**Net Book Value**
As at 31 August 2023
As at 31 August 2022|**Camera and**
**Music**
**Equipment**
**£**
2,605
2,605
985
243
1,228
1,377
1,620|**Fixtures**
**and**
**Fittings**
**£**
221
221
221
-
221
-
-|**Computer**
**Equipment**
**£**
4,744
4,744
1,174
1,186
2,360
2,384
3,570|**Total**
**£**
7,570
7,570
2,380
1,429
3,809
3,761
5,190| |---|---|---|---|---| Page 28 ## **Shallal Notes to the Accounts** |**12 Debtors**
Trade Debtors
**13**
Trade creditors
Taxation and social security
Accruals and deferred income
**Creditors: Amounts falling due within one year**|**2023**
**£**
2,000
2,000
**2023**
**£**
12,161
573
1,440
14,174|**2022**
**£**
145
145
**2022**
**£**
9,382
1,318
1,950
12,650| |---|---|---| Page 29 ## **Shallal Notes to the Accounts** ## **17 Analysis of funds** |**Restricted Funds**
ACE 23-24
Cornwall Council - Business
Manager funding
Cornwall Community
Foundation
Henry Smith
spare
Knitted together
Picture Post / Sketchbooks
Reaching Communities
Emergency Fund
Small Projects
Underworld
**General Funds**
Unrestricted funds
**Designated funds**
Capital expenditure
Total Unrestricted funds
Total funds
**Net assets by fund**
Tangible assets
Current assets
Creditors: Amounts falling
due within one year
Net Assets|**As at 1**
**September**
**2022**
**£**
-
-
564
6,129
-
34,000
1,613
25,317
1,910
437
69,970
2,945
5,190
8,135
78,105|**Incoming**
**Resources**
**£**
45,000
15,000
-
61,453
-
42,986
-
40,678
5,050
1,500
211,667
23,209
-
23,209
234,876
**Unrestricted**
**funds**
3,761
17,615
(14,174)
7,202|**Resources**
**Expended**
**£**
(21,234)
(12,331)
-
(64,799)
-
(64,982)
(2,976)
(63,136)
(5,070)
(6)
(234,534)
(25,109)
(1,429)
(26,538)
(261,072)
**Restricted**
**income funds**
-
44,707
-
44,707|**Transfers**
**£**
(920)
-
-
-
-
-
1,363
(2,859)
20
-
(2,396)
2,396
-
2,396
-
**Total funds**
3,761
62,322
(14,174)
51,909|**As at 31**
**August**
**2023**
**£**
22,846
2,669
564
2,783
-
12,004
-
-
1,910
1,931
44,707
3,441
3,761
7,202
51,909
**Prior year**
**funds**
5,190
85,566
(12,651)
78,105| |---|---|---|---|---|---| ## **18 Net assets by fund** Page 30 **Appendix 1 Calendar** Families by Sing Choir & Shallal at Gyllyngdune Gardens/Princess August 2022 ‘Underworld’ exhibition by Shallal Studios at Falmouth Art Gallery, Community Gallery August - 26 Sept 'Fancy Landscapes Crazy Cows’ exhibition by Joseph Wheeler at Dark Pony Coffee, Falmouth, until Sept. ## September ‘Knitted Together’ new project Shallal Studio 3 PAR-tee Festival - Shallal Chillout Tent 22 Charter for Change meeting 23 'A Call to Home’ by Shallal Dance Theatre at Plen an Gwari, St Just 30 Sept - 10 Nov Zoe Wilton Exhibition at Dark Pony Coffee, Falmouth - live stream opening event with dance performance ## October Back Lane West Residency, Redruth ## Public events 3 3 D workshop with Rosa Lily James 12 Shallal 2 within installation by artist Lisa Mortensen with Stuart Blackmore and Eddie Callis 15 Installation Sharing with film, Back Lane West Shallal Residency, Exploring Installation background, artist Lisa Mortensen 29 Sharing Event 11 Passmore first podcast with Dean Evans, an expert on the Cornish Philanthropist John Passmore Edwards talking to Jo Willis 21 Studios ebook launch 28 St Austell pilot community dance group starts 29 4 artists 1 day Back Lane West you tube film 31 'Passing On Passmore' no.1, Mark Deeble, wildlife filmmaker, naturalist, conservationist Emmy award. 31 Podcast Quality of Soul no. 1 "to communicate with the heart" interview with Wolfgang Stange, of Amici 31 A demonstration film of Shallal's interactive e-book about seaweed you tube 31 A demonstration film of Shallal's interactive e-book about Cornish bats you tube 30 ## November Shallal Studio Workshops new project and visit from Newlyn Art Gallery 11 A collection of four short artists films was made as part of Shallal Studios' Underworld project in 2022 - youtube 14 Newquay pilot community dance group starts 14 'Passing on Passmore' Podcast no 2. with Jamie Moran, The Third Way Beyond Communism and Capitalism. 25 'Passing on Passmore' Podcast no 3 with Oliver Baines, Extinction Rebellion, Cornwall December 2- 4 Krowji Open Studios - Shallal Studio 3 'Passing on Passmore' 4, Arinda Daphine, poet, storyteller, lawyer - plastics, women's rights, poems 14 Shallal 2 Zoom party 15 Shallal Dance Theatre Christmas Zoom party 16 Shallal Christmas ( in person ) party 22 'Passing on Passmore' Podcast 5 with Mary Finn: migration, permaculture, policy, interdependency. Mary is one of the young activists shown in 'Bigger than Us' film. Christmas songs on youtube 20 ‘Joy’ by Skye Anna, with Shallal Dance Theatre photos by Steve Tanner 23 ‘Silent Night' by the Wheeler family January 2023 12 'Isabella Mouse' a childrens story book, from Art Connection, on youtube 18 Parkinsons Activities Day Penzance, activity and stall 19 Visioning Meeting for members across Shallal 23 Passing on Passmore' Podcast 6, Social Justice and Change with Dan Pryke 26 Attended Sustainable Event training Krowji 30 Jan - 12 Feb ‘Rise and Fall’ Janet Hollands exhibition at Grays Wharf, Penryn 31 ## February 7 Shallal stall at Trovya Event St Austell 9-11 ‘Rise and Fall’ Public days of Janet Hollands exhibition ‘Colour in the air’ film about Janets work on you tube Sustainable Workshops - Shallal Studios ## March 2 Creative meeting 6 Start of young peoples workshops Shallal Studios 17- 19 ‘Knitted Together Festival’, Back Lane West - Shallal Studios 24 Passmore Edwards Birthday Event ‘Pass it on Passmore,’ Shallal Dance Theatre procession from The Ladder to the Library, Redruth, organised by The Writers Block, The Ladder, Redruth Town Council and Library and Shallal. 29 Passmore Puppets Shallal to Falmouth Library & Art Gallery 31 Kehelland Trust - Passmore Performance Shallal Dance Theatre April 5 Arty Chat with Katie and Zoe on you tube20 'Passing on Passmore' Podcast no 7 with Lesley Bradley - Permaculture, Community Orchards & CE bill 28 Now and Then poetry/performance Shallal Dance Theatre Passmore event at Falmouth Library 29 Trevithick Day, Camborne - Passmore Puppets May 11 Krowji - Shallal in house training started 12 ‘Landfall' Shallal Dance Theatre at The Centre, Newlyn 27 PAR-tee Festival on the beach, Chillout Tent 30 - 9 June ‘SOIL Earthcare’ exhibition by Shallal Art Connection and other Shallal artists at The Fish Factory Art Space, Penryn 31 ‘SOIL Earthcare’ Opening event and live stream on zoom ## June 2 Film by Bobby Johnson on You tube -‘Trevor's Tea Party' 8 Festival of Dance stage, Royal Cornwall Show, Wadebridge, Shallal Dance Theatre performance and Passmore puppets 4,11,18, 25 Zine making Workshops run by Studio artists at IntoBodmin 9 Murdoch Day, Redruth, Passmore Puppets in procession 23 Passmore `Edwards event at Newlyn Art Gallery, 32 performance and Passmore puppets 24 Mazey Day Penzance, Passmore Puppets, stall and procession 30 Holifield Big Tent Festival Shallal Dance Theatre Passmore Puppets and performance July 5 Blue Light Day, Wadebridge, Passmore Puppets and stall 13 Krowji Contemporary Art Space - Carefree young people's studio group sharing of work. 15 Lafrowda Festival and procession, St Just, Passmore Puppets 17 Creative meeting 21 Benefit for Falmouth and Penryn Welcome Refugee Pavillions, Falmouth Shallal Dance Theatre performance and Passmore Puppets 24-29 ‘Passing on Passmore’ exhibition at Fish Factory Art Space, Penryn 28 Performance Event at ‘Passing on Passmore’ exhibition at Fish Factory Art Space, Penryn 33