ALL ARTS & MEDIA LTD REGISTERED COMPANY NUMBER $286405 IENGLANOI REGISTERED CHARITY NUMBER: 1168695 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER"2022 4AC8H5642t 25m712023 COMPMIES HOUSE
ALL ARTS & MEDIA LTD REGISTERED COMPANY NUMBER $286405 IENGLANDI REGISTERED CHARITY NUMBER= 1168695 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022 INDEX PAG PAGE No. TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINER'S REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEEY 10 STATEMENT OF CASH FLOWS 11-20 NOTES TO THE ACCOUNTS
All Art5 & Media Ltd Report of the trustees for the year ended 31" Octolw 2022 The trustees present their annual director5, report and financial statements of the charity for the veal ended 31 October 2022 which are also prepared to meet the requirements for a directors. report and accounis for Companies Act purposes. The financial statements comply with the Charities Aa 2011, the Companies Act 20L)6. the Memorandum and Articles of Association, and the 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 IFRS 1021 leffective I January 20191. Reftrente and administrative information Charity Name." All Arts & Media Ltd Charity Number-. 1168695 Company Number.. 05286405 structure. ÉovÈrnancè and management All Arts & Media Ltd is a company limited by guarantee governed by its Memorandum and Articles of Association dated 15, November 2014. It is regisiered as a charity Wlth the Charity Commission and is constituted under a trust deed dated 27 July 2016. Director5 and tru5tee5 The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers 5ervÉng during the year and s¥nce the year end were as follows: Key management personnel.. Trustees and Direcior5 Martin G Logan Chair of Trustees Ruth Daniel Philip J Korbel Bernard Stone James Mcmillan Ozidra Noor lappointed 19, July 20221 (appointed 19, July 20221 (appointed 28" July 20221 Niall Power Senior managers Edward Connole (Company Secretary) Registered Office Old Levenshulme Library Cromwell Grove Manchestef M19 3QE
All Arts & Media Ltd Independent Examiners Community Accountancy Servi¢e Limited The Grange Pilgrim Drive Beswick M113TQ Bankers The Co-operative Bank l Balloon St Manchester M60 IGP Objectlves and activities The purposes of the charity= Is the advancement of education by the development of individual's capabilities, competences, skills and understanding in IT skills for those who are digitally excluded and reirtVl8orating a desire to learn in aduSts and young people who are ai risk of educational exclusion. To promote social inclusion for the public benefii by working with people in Manchester who are socially excluded and to relieve the needs of such people and assist them to integrate into society, in particular by Providing arts and media groups that encourage and enable member5 of the aforementioned groups to participate more effectively with the wider community- Increasing opportunilies for those members of the aforementioned Éroups to engage with the wider community VFa social and recreational facilities and events involvin8 the local community. Provrding arts and media training that will erbable the aforementioned members of these group5 to develop and gain new skills The trustee5 confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Charity's aims and objectives. in planning future activities. and setting the policies for the year. A review of our achievements and performance ALL FM. its volunteers. staff and listeners sought to return to some form of 'ordinary' post Lockdown. Live shows were reintroduced and gradv3lly irhireased throughout rhe year as presenters felt rnore confi(Jent venturing out. By the close of the year over 90% of shows were live. Having tontinued to broadcast throughout Lockdown. highlighting community support, health messages and providing much needed entertainment in a variety of lanRuaBe5. ALL FM sought to continue its mission to positively affect lives through radio training and broadcast. Training projects included.. Using radio and podcast training to increase the employability skills of Manchester iesidents who were out of work. Thi5 training wa5 h05ted on site and across different venues in Manchester.
All Arts & Media Ltd Following a successful summer pilot project training young people in radio, ALL FM hosted voung women's radio training project which met weekly and culminated in a live monthly Show every Monday at 6pm. Radio production training for older people. This commenced during Lockdown when our trainer. Jane. would host training on the phone. in parks, front gardens and any accessible open space. Returning to the luxury of a traininE room and studio. numbers increased as did shows on the ALL FM schedule. Part of the idea was to use radio trainin8 as a means to challenge i501ation. This aim was successfully met. There are presently three regular shows on ALI FM that have come from this project. There will be more. Chapel Street Takeover Day. The children from Chapel Street Primary School were trained in radio production and live broadcast. Thirty Year 6 children then went14ve on the 8th JLJIY from 9am till 9pm,. the day belonged to Chapel Sireet. The children and the listeners loved it and it was a wonderful day for both the school and ALL FM. A Young People's Half Term Project where eight young people were trained in radio production and hosted a live show on their final training day. A jubilee Projett working with older and younger people io create a soundscape of 1952. the Queen's coronation. This soundscape incorporated the memories of those who were alive on that day via their oral hi51orie5. alon8 Wlth original music inspired by the time and the sounds of Ihe Llay by those who remembered. On Sat Nov 6th new shows were hosted all day. new presenters. new voices. Twenty new presenters broadcast live on the 'Manche5ter'5 Loud Voices. project. Many are now volunteerin8 at ALL FM. In partnership with Dragons Voice CIC, ALL FM worked with twenty Hong Kong nationals newlv airived in the UK. Radio training was the caialyst io help them integrate in the North West. In addition to radio training and the radio show5 now broadcasting, the group also visited various citie5 and areas in the North West. Throughout the year ALL FM were supported by Pilotli8ht, who were instrumental in helping ALL FM re-evaluate its mission and it5 practice. The partnership helped ALL FM develop 3 new strategic plan. define new KPIS aligned to the plan and re-evaluate its finance stiategy. The legacy of this relationship will benefit ALL FM in the longer term. In receni years. ALL FM has been succe55fvl in winning many awards. This year continued the trend. At the Comrnunity Radio awards. the 'Somos Con Cecilia. show was shortlisied in the '8est Pre5enterf category. 'Wornen'5' Voices, and the 'Older Voices. projects on the -Communitv Development Project, category. The 'Echo FM. project. the partnership with Dragons Voice CIC won gold in the 'lnnovation' category. At the Spirit of Manchester Awards, ALL FM won 'Volunteer Team of the Yearf. ALL f M has also been shortlisted in the Manchester Culture Awards for the 'People's Award.. On the 16 July. ALL FM held its first Live Musit Fundraiser since Lockdown and is eternally grateful to the musician5 who donated their time and enormous talent for free. It was a wonderful event witnessing artists. volunteers and the community coming together to support its community radio station. Financial Review AJI Art5 & Media's moin source of funds is grant income. amounting to 85% of total income for the vear lup from 81% in 20211. Grant ftjnding was supplemente¢J by Show Subscription$15%13nd Advert15ing13%. down from Il% in 20211. Show Subscriptions were 27% higher than 2021 as more
All Arts & Media Ltd live 5how5 returned after Covid-19 restrictions were relaxed. Advertising wa5 rnuch lower as Covid-19 related adverts fell away. A live music night in July raised £673 and general Oonxtions contributed 1% of total income (down on the 3% contribution in 20211. Income from the trading company. All FM Training Ltd, was agaln down on la year. heavily hit by the effeets of the Coronavirus and the lirnited opportuniiie5 available to market the product to companies. The charity has continued to make progress in attrartin8 greater Core funding than in previous years. The accounts show a very small deficit of Income compared to Expenditure of £149 as Advertising income dropped off. Investment powèrs and policy The charity aims to invest advance grant payments to maximise investment income. The effect of hiBher interest rate5 will be reflerted in next yearfs accounts. Reseryes policy and goin8 concern The balance held in unrestricted reseryes at 31" October 2022 was £42,02812021..£42,0531 of which £37,13812021.. £36,276) are free re5erve5, after allowing for fund5 tied up in tangible fixed assets. The balance held in re5trirted reserves at 31" october 2022 wa5 £19,11712021.. £19,2411. The trustees aim to maintain free reserves in unrestricted fund5 at a level which equate5 to approximately three months of Ltnrestricted charitable expenditure. The trustees consider that this level will provide sufficieni funds to respond to applications for giants and ensure that suppolt and governance costs are coVed. The ChariLy's main source of income is grants and fees. Having regard to the level of reserves the rrustees consider that it is appropriate to Prepare the accounts on a going concern basis. and consequently. the accounts do not include any adjustments that would be necessary if these sources of income should cease. In order to avoid fultjre deficits which deplete our unfesiricted reserves. we will continue to apply for grants which will provide an allocation to core funding. Risk management The trustees have condurted a review of the mèjor risks to which the charity is exposed and systems have been established to mitigate those risks. Plans for Future Periods Next year will See ALL FM start broadcasting on DAB. tt was part of the successful consortium that bid for the Manchester licence. In AuEustlSeptember 2023 expect to hear ALL FM on your digital radio. Finally. it was with great pride that two of our volunteer5. Vicky & Deb visited Buckingham Palace to collect the 'Queen's Award for Voluntary Service. on behalf of ALL FM. Having spent the year attempting to return to the ordinary,. it seemed strangely fittsng to mark the year with somethin8 extraordinary.. For the year ahead, ALL FM looks forward to more of the ordinary. and more of the extraordinary,.
A51 Arts & Media Ltd Outside Broadcasts were halted for obvious reasons. ALL FM will be back in the community with a visible presence broadcasting from a range of venues. From the Stevie Fly Studio. more shows will be broadcasting live and new shows broadcasting to and for diverse communities will continue lo be added to the schedule. Radio training aimed ai Ihose who are socially and economically excluded will continue. As will supporting their shows onto the ALL FM schedule. These shows will broadcast on FM. online via new website and on DAB. Next year will See ALL FM start broadcasting on DAB. It was part of the successful consortivm that bid for the Manchester licence. In August/Seprember 2023 expect to hear ALL FM on your digital radio. As a radio station ALL FM will continue to engage and entertain a diverse range of listeners. As an organisation it will seek to become more sustainable. So. ALL FM will continue to explore means of generating income to complement the grant funding it receives. Ultimately ALL FM will continue to serve the Manchester communities. through trainin& volunteering and entertaining. Appointment of trusttts A5 set out in the Articles of Assocbation trustees are elected annually by the members of the charitable company attending the Annual General meeting and shall serve tjntil the Annual General meeting following the co-option they shall be eligible for further co-option. Trustee induction and training After the trabning that took place in January 2017 all trustees are now aware of their responsibilities and continue to provide on-going support at monthly meetings and via regular email correspondence. Organi5ation The board of trustees administers the charity. The board normally meets once per month. A Chairman 15 appointed by the trustees to manage the day-io-day operations of the charity. Related parties and ctTroperation with other organisotiorts None of our trustee5 receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the Same way as any other contractual relationship with a related party. In the current year one such ielated party transaction was reported. All Arts & Media have set up a trading company named ALL FM Training Limited. It is a companv limited by guarantee with All Arts &Media Ltd being the 501e subscriber. Trustees responsibilities in relation to the financial statements The charity irustees Iwho are also the directors of All Arts & Media Ltd for the PLirposÈs of company lawl are responsible for preparing a trustees. annual report and financlal statements in accordance with applitable13w and United Kingdom Accounting Standards (united Kingdom Generally Accepted. Accounting Practice). Company law requires the charity trustees io prepare financial Statements for each year which give a true and fair view of the State of affairs of the tharitable company and of the incoming resources
All Arts & Media Ltd 3nd application of resoUrs, indLtding the income and expenditure of the charitable company for that period. In preparing the financial statements, the trusiees are required to.. Select suitable accounting principles and then apply them consistently,. Observe the methods and principles in the applicable Charities SORP.. Make judErnent5 and e5timate5 that are reasonable and piudent.. State whether applicable accounting standards have been followed. subject to any material departures that must be disclosed and explained in the financial statements- Prepare the financial Statements on o going concern basis unless it is not appropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are 3150 responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. ord ofth oard of trustees Martin Logan Chair Date.. 5th July 2023
Indepehdent examiner's report to the truslees of ALL Arts & Medi¥ Ltd I report on the accounts of the company for the year ended 31 October 2022, which are set out on pages 8 to 20. Respective responsibilities of trust¢¢s and examiner The trustees (who are also the directors of the company for the purposes of coinpany law) are responsible for the preparation of the accounts. The trustees consider ihat an audit is not required for this year under section 144(2) of the Charilies Act 2011 (the 201 l Act) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and l am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in England and Wales. Having satisfied myself thal the charily is noi subjeci io audil under company law and is eligible for independeni examination, il is my responsibility to.. examine the accounts under seciion 145 of ihe 201 l Act ' lo fol low the procedures laid down in the gencral Directions given by the Charily Commission under section 145(b) of the 2011 Aci. and to stale whether particular mattcrs 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 includc5 a rcview of the accounting records kept by the charity and a comparison of the accounis presented with those records. It also includes consideration of any unusual items or disclosures in the account5. and seeking explanations from you as Irustees concerning any such matters. The procedures undertaken do noi provide all the eviden¢¢ thal would be required in an audit and consequently no opinion is given as to whether the accounts presenl a 'true and fair view, and the reporl is limited to those matters set out in the siatement below. Independent examiner's s¢atemen¢ In connection with my examination, oiher ihan disclosed below, no matter has come to my attention: ( l ) which gives me reasonable cause to believe that in any material respect the requireinents lo keep accounting records in accordance with section 386 of the Companies Act 2006. and lo prepare accounts which accord with ihe accouniing records. Comply with the accounting requirements of section 396 of the Companies Act 2006, and wilh the methods and principles of the Ststemenl of Recommend Practic¢= Accounting and Reporting by Charities have noi been mel- or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts ro be reached. EL Anderson MA FCA CTA Community Accountsncy Service Ltd The Grange, Pilgrim Drive Beswick, Manchester: M I13TQ Date.. 5, July 2023
ALL Arts & Ltd STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENOEO 31 OCTOBER 2022 (including income and expenditure account) Yèar ETrd Year Erhj 31 O¢tob*r 31 O¢tobev 2022 2021 R•sfrt¢ted Funds 2022 FLtnds 2022 Notes INCOME FROM Donations & Legaoes Charitable acbwlies Other Trading ActivJ11es Investment Income TOTAL INCOME 6.621 18.881 1.420 48 26.970 6.621 114.740 1.420 48 122.829 4.039 121.755 8(M) 95.859 95.859 126,628 RESOURCES EXPENDED Charitable Activities 25.983 96.995 122.978 92,316 TOTAL EXPENDITURE 25.983 96.995 122.978 92,316 NET INCOME IEXPENDITUREI & NET MOVEMENT IN FUNDS FOR THE YEAR {1.1361 11491 34,312 Gross Transler belween fund$ 14 (1.0121 1.012 RECONCILIATION OF FUNDS TOTAL FUNOS 8ROUGHT FORWARD 14 42.053 19.241 61.294 26.982 TOTAL FUNOS CARRIE) FORWARD 14 42.028 19.117 61.145 The slalement of finanual athilies includes all gains and k)sse5 in ihe year. All incoming resryjrces and resources expended derive from continuir¥J activities. The notes on pages 11 to 20 fomi part of Ihese aCntS
ALLArt8 & M•dia Ltd REG CO NO 5286405 8ALANCE SHEET AS AT 31 OCT08ER 2022 2022 2021 Not¢$ FIXED ASSETS Tangible Fixed A55et5 13.7 15,063 CURRENT ASSETS Debtors Cash at B8nk and in Hand iJ,209 68.002 79.211 17.280 60 009 77.289 LIABILITIES-. Amounts falling due within one year 10 31.856 31.058 NET CURRENT ASSETS 47.355 48,231 TOTAL ASSETS 61.145 61.294 THE FUNDS OF THE CHARITY Restricted Income Funds Unre511icted Incorne Funds TOTAL CHARITY FUNDS 14 14 19.117 42.028 61.145 19.241 61,294 For the year in question the company was entitled lo the exemplim audrt tjnder section 477 01 the Companies Act 2006 relating to small companies. -The'.rnembers have not required the cornpany to obtain an audil of its awjunts for the year in question in accordance wth section 476 The direclors acknowledge their responsibilrties lor comptying wlh the requirements of the Act wilh respect to a¢¢ounkn"ng records and the preparation of accounls. These accounts have been prepared in accordance wth Ihe provisions aprlicable to companEs subjed to the small companies. regime. Approve¢J on behalf ol the Companls 8oard ofTnJstees'. Direclor Martin Logarn Oate.. 5th July 2023 The notes on page$ 11 10 20 fom part ol these accounts.
ALL Arts & Lld 10 STATEMENT OF CASH FLOWS FOR THE YEAR ENOING 31ST OCTOBER 2022 2022 2021 Net movement in funds Add back depreciation Deduct inveslmenl incorne Oecreasellincreasel in deblors Incceasel{decreasel in credilo(s 11491 1,853 1481 6.071 798 34.312 1.783 {341 375 112.3261 Net cash used in operating activities 8.525 24.110 Cash flows from investment activities: Bank Interest received Purchase of fixed assets 48 15801 14781 Net cash provided by in¥estsng a¢ti¥itses 15321 14441 InrJeasel{decreasel in r35h and cz5h equivalenls during the year 7.993 23,666 Cash and cash equivalents brought loard 60.009 36.343 Cash and cash equivalents carried forward 68.002 60.009
AIL Arts & M¢d14 Ltd 11 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2022 1. ACCOUNTING POLICIES lal Basis of preparation and assessment of going ¢oncern "The account5 Ifjnancial staternents) have been prepared under the historical cost conventwj) with ilems recognised at Gosl or Iransa¢tion value unless otheiSe stated in the relevant notes to these 'accounts. The finanoal statemenls have been prepad in accorclance with the Siatement of Recommendeij Practice". Accounting and Reporting by Charities preparing their accoun15 Iri accordance wilh the Fin3ncJal Reporting Standard applicable in the UK and Republic of Ireland 'IFRS 1021 Issued on 151 January 2019 and the Finanryal Reporting Standard applicable in the Unrted Kingdtsm alld Republi¢ of Ireland IFRS 1021 and the Charibes Aci 2011. The Gharity conslilute5 a public benefit entity as defined by FRS 102. The trustees consider thal there are no material uncertainties abwt Ihe charivs abilrty to contM)ue as a going concem Ibl Funds structure Restricted funds are funds which a to be used in accordance vAth specifK restrictions imposed by the donor or trLFSt tjeed. Thefe wefe 10 $tricted funds at the year end. UnStrICted income funds c¢rnprise those funds wthtGh the tfusiees a free to use for any purpose in lurtherance of the charitable objects. Unresliicted funds indude desvjnated funds where the trustees, al their discretion have created a fund for a 5pec4fic purpose. f urther details of each lund are disclosed in note 14. Icl Income recognition .All income is recognised once the charity has entitlernent 10 the income, it is probable that the Income will be received and the amount of income receivable can be measured reliably. Oonations are recognised when Ihe charity has been nobfied in wnling of both Ihe amouni and settlement dale. In the eveni that a ¢Jonation is subjecl lo condilions thal require a level of performance before the charity is entitled to the fiJnds. Ihe Income (s defer and not recognised uRtil either those conditions are fully mel. or the hjlfilment of those condilions is wholly within the control of Ihe charity and il is probable that those condilions will be lulfilled in Ihe reporting period. Interest on funds held on deposit is Induded when receivable and the amount can be measured ¥eliably by the charity." Ihis Is normally upon notification ol the interest paid or payable by the bank. Dividends are recognised once the dividend has been dedareil and nOtbr"On has been received of the dividend due. Idl Expenditure Reeoynltion Liabilities 3re recognised as expenditure as 500n as Ihere is a legal or constructive obligation cornmilting the chartly to that expenditure, il is probable that settmen1 wll be required and the amount of the obligation Gan be measured ieliably. "Al expendilure is accounted for on an accruals basis. All expenses induding support costs and governance costs are allocated or apportionecl lo the applicable expenditure headings. For more information on this attribution refer to nole lfj below. lèl Irre¢oveiable VAT Irrecoverable VAT 15 charged against the expen¢Jrture heaLlir4J for which it was incurred. ID Allocation of support and governance costs Support costs have been allocated between governance costs and other supporl costs. Governance costs comprise all costs involving the public accountabilily of the tharily arnd its compliance with .regulalion and gotsj practice. These costs indude costs lated lo ¢ftdependent examin31ign and legal "fees logelher vrilh an apportitsnmenl of overhead and support costs. Governance costs and support cosls relaling lo charitable activities have been app(Mt"oned based on slaff time and facilities used in eath activity. The allocation of support and govemance costs 15 analysed in rle 6.
ALL Arts & Media Lid 12 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2022 Igl Charitable Activ¢ties Costs ol charitable aclNilies indvde govemance costs and an aprortionment of support costs as hown in Note 5. Ihl fangible fixed assets and depreciation Fixed 85sets a included in the accounts at net ixxjk value. Addib"ons of a single item or a group of Similar assets exceeding £100 and with an expecled life of more than 4 years, are catalIse¢l at Cost. Labour costs arising tjirectly from the construction ol the fixed asset are also ¢apita115ed. Studio build depreciation has been based on a memorandurn of understanding pending a forrnal lease agieemenl. Depreciation is provided lo write off the cost less the estimated residual value of tangible fixed "assets over their estimated useful lives as follows_'_ Compuler & Technical Equipment Studio Equipment Siudio Build 25% on cost 25% on cost Over 15 years on cost lil Taxation The organisation has x eoncession from the Inland Revenue to tax only the inveslment income. shwld it become substantial. The tharilable cofflpany is nol registed lor VAT. lil Pen$ions .The organisation contribute5 towards an autnrolrnent pension scheme. The charity has no liability beyond making its contrthlions and paymg across the employees deductions. Ikl Contingent liabilities A contingent Iiabilily Is identified anij disckns¢d lor those transacliong sU111Th3 Irom a possible obligation which will only be confirmed by the occurrence ol one or more uncertain future events not wholly within the Irustees, contrd. 111 .Commitment$ Under Operating Leases Rentals are charge¢J to ir*come and expènditure as Ihey lall due. Iml bebtors Trade and other debtors are recognised at the Settlement amount after any trade discount Offe. Prepayments arE ¥alued at the amount wepaid nel of any trade discounts due. Inl treditors and Provisions .Creditors and provisions are recogni$ed where the charily has a present obligation resulting from a past vent that will probably result in Ihe transfef of the funds tts a third party and Ihe amount due to settle the obligatlons can be measured or estimated reliably. Creditors and provisions a normally recognised ai Iheir settlement amount after allowng for any trade discounts due. Unrestricted Res¢ri¢ted Funds Funds 2 INCOME FROM DONATIONS AND LEGACIES Garfield Weston Foundation Oonations Totsl 2022 Totsl 2021 s.ooo 1,621 6.621 5.DJO 1.621 6.621 4,039 4.039 Income and donatsons for the yeaf ended 31 st Oclober 2021 were all related to unrestricted futxls.
ALL Art8 & Il•dla Ltd 13 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2022 3 INCOME FROM CHARITABLE ACTIWTIES Unrestricted Restricted Funds Funds Total 2022 Grants". Tvdor Trusll £5500 blw. £7712 deferred) 20.922 72.115 960 20.215 20,922 12.115 8elly Messenger Foundation Oept for Levelling Up & Communities-BDO One Manchester Arts Council- Jubilee BBC Children in Needl £3.806 defetredl We Love Manchester Inspired Taskforce-Covi¢J Recovery & Online Healih Arts Coun¢il- Summei MCC- VCS Opens Fund .Home Instead Total Grants 20.215 4.OCKI 4.9 6.616 4.990 6.616 983 10.800 10.258 10.800 10.258 95.859 104,659 .Shows & Show Subs Advertising 6,662 3.419 10.081 18.881 6,662 3,419 95.859 INCOME FROM OTHER TRADING ACTIVITIES Unrestricted Restricted Funds Funds Total 2022 2021 .SeiCe Charge (to ALL FM Trainin9 Ll¢Jl .Consultancy '.Fundraising Events T Shirl Sales Other Income 160 250 673 75 262 1.420 160 250 673 75 262 1.420 8c#J '.Income from other trading activities for the year entjed 31st October 2021 weie all related to 'unrestricted funds
ALL Arts & ¥tdia Ltd 14 .NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2022 Prior Year Income from Charrtable Activities Unrestricted Restricted Funds Funds Totsl 2021 Grants." Tder TDJSt1£5.500 deferredl WEA Betty Messenger Foundation less deferred lo 2022 Radio Nati¢)n One Manehesler Universlty of Salford MACC We Love Manchester1£3.000 deferred) Ftsyle Founijation Garffie14J Weston 8ring Joy Foundation MCC Covid Supprjrt Arnold Clark Community Fvnd .WSH 8ME Network MCC- VCS I£1,8W deferred} Vber .Opens Fund {£3,156 deferred) Cornmunity Radio Fund Audio Content Fund Coronavirus Job Retenlion S¢heme Tolal Grants 18,500 11,771 960 1960) 850 4.638 4.950 500 1.000 4,000 6,500 1,330 18,500 11,771 960 19601 850 4.638 4.950 500 1.000 4.Crf)O 6,500 1,330 6,163 1.000 500 10,800 4,725 12,626 3.834 6.600 2.267 102554 6,163 1.000 500 10.800 4.725 12.626 3.834 6.600 2.267 96.391 Shows & Show Subs Radio Tralntng Radio Advertising 5.229 250 13.722 5.229 250 25,364 96,391 121.755 4 NET INCOMING RESOURCES FOR THE YEAR 2022 2021 ..The net incoming loulgoingl resources arè slated after charging: .Depreciation (owned assets) Independenl Examination 1.853 735 1,783 720
ALL Arts & Mèdla Ltd 15 NOTES TO THE ACCOUNTS FOR THE YEAR ENOED 31 OCTOBER 2022 5 EXPENDITURE Activities Total 2022 Totsl 2021 Expenditurè on Charitsble Activitses Ernploymenl Cosls Freelance & Casual Workers Staff Training Commission 'Benelieiary Travel & Subsistence Room Hire Donations Volunteer Expenses Equipment Repairs Licences & Permits Travel & Subsistence Technical Sundries 'A¢Jvertising Support Cos15 Govemance Costs $3,828 39.255 53,828 39,255 49,110 23.775 500 144 700 50 2.792 25 2.792 25 2.268 3.371 955 296 1,139 17.347 735 122.978 2,268 3,371 955 296 1,139 17,347 735 122 978 3,363 199 217 503 13,024 720 2022 96,995 25,983 122,978 2021 89.233 3.063 92.316 Restricted lunds Unrestricted funds
ALL Art5 & Ltd 16 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2022 6 ALLOCATION OF GOVERNANCE AND SUPPORT COSTS General Support Governance 2022 Tot•1 Total 2021 Employment Costs Premises C05t5 Professional Fees eat. Lighl & Waler Consultancy Insurance j)ublicatitsns & Subscriplions Computer Software DBS Checks .Telephone 4nlernel Post, Printing & Stationery Oepreciation .Accountancy Bank Charges 548 9.679 157 240 216 1,975 236 310 9,679 157 240 216 1.975 236 310 600 240 160 1,941 216 98 1,012 676 1.141 669 216 1.854 1.141 669 216 1,8S4 735 1,783 720 13 13,744 735 735 18,082 7 .STAFF NUMBERS ANO COSTS staff costs We as follows.. Salaries and wages Social security costs Pensions 2022 2021 52,889 48.143 1,587 54,476 1,515 49,658 The avera9e number of employees during Ihe year as f1$.. Number Number anagement & Administration (lull time eqllalenl..1I Eervices Ifull time equalent. 1} "'Along with the trustees. the key managemeni peisonnel is the station manager The total employment beneffts, induding employef pension conlribulions of Ihe key management personnel were £27,30B12021-. £25.04n. No employee has beneffits in excess of £60.CY)O_ 8 .TANGIBLE FIXED ASSETS Building Improvements Studio Equipmenl Computer Equipment Total COST At 1 November 2021 Additions Oisposals Al 31 October 2022 17.814 25.498 429 3,187 151 46.499 580 3.338 47 079 OEPRECIATION At l November 2021 Charge for Period Disposals 'At 31 October 2022 3.49J 1.197 25.099 2.847 172 31.436 1.853 4.687 3,019 ET BOOK VALUE At 31 October 2022 At 31 October 2021 13.127 14.324 319 340 13 790 15,063 399
ALLArts & Ltd 17 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2022 9 DEBTORS 2022 2021 beblors Prepayments Other Oeblors 59 811 10.339 3,613 1.414 17.280 Restricted Unrestricted 605 16,675 17.280 11.209 10 ..LIABILITIES= AhfjOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 'Creditors and A¢cJuals Other Creditors- All FM TraiNing Ltd. ".Other Taxes and SoGial Security Cosls ',Deferred In¢ome 9.023 7.481 433 8.609 7,481 552 14,416 31,058 31,856 'Reslricted .Unreslfic(ed 16.119 23,025 11 ,.DEFERREO INCOME 2022 2021 Delerred income comprise5 01 the folknwihg paid In advancè. Balance as at 1st November 2021 .Amount released to income Amount deferred in the year 8alance as at 31st Octobef 2C$22 14.416 23.272 (14.416) 123,2721 14.919 14.416 12 TRUSTEE REMUNERATION ANO EXPENSES No remuneration has been paid or is dLte to be paid to any of ihe trustees in respecl of the pervJd. No r8irnbursement of expenses has been made Or is dve to be made to any of the trustee5 in resped of the period other than travel expenses. 13 .CONTINGENT LIABILITIES 2022 2021 .At 31 October
ALL Arts & Al¢d* L 18 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2022 14 ANALYSIS OF CHARITABLE FUNDS At l$t November 2021 At31st October 2022 Analysis of Movement in Rèstricted Fun(ts lficoming Resources EAptthOrture Tr•rtslers Oept for Levelling Up & Communities BDO Arts Council- Jubilee Arts Covncil- Summer WEA .Home Instead Opens Fund BC Chil¢Jren in Need '8etly Messenger Foun¢Jation .One Manchester University ol Salford MCC VCS We Love Manchester Garfield Weston .Tudor Trusl Uber Capital Grants .WEA Uber Leathersellers .CoTTTmunity Foundation Foyle FotJndati¢n Manchester Guardian Society Charities Trust Rank Foundation 20.215 4.990 983 12.115 120.5791 {s.C71 {9831 114.3251 {4901 364 2,613 14031 510 913 10.258 6.616 960 4.LK)O {3.0361 {9601 (4,0661 3.580 10,800 3.TrJO (10,800} 13.5651 11031 120.9221 12301 565 6,348 6.245 20.922 291 1611 403 403 61 1.100 2.B22 2.200 732 732 732 19,117 1,200 3.079 2,400 799 799 799 19.241 {100) {2571 12001 1671 1671 67 196,9951 95,859 1.012 Jlnalysis of Movement in Unrestricted Funds.- LInStriCte(l Funds 42.053 26.970 5.983 1.012 Tolal Funds 61.294 122.829 122.978 61.145 Capital Grants Lealhersellers 'Community Foundation foyle FoiJnd8tion 'Mallchesler Guardian Soaety Charities Trust Rank Foundation toward5 sludio build. 8alanct represents futu depreciation. towards Studio 1. Balance represents luture depreuation. towards studio 2 build Balance repsentS future ¢Jeprecialion. towards studio 2 build. Balance represents future depreciation. lowar(Js studio 2 build. Balance represents future depreciation. towards studio build. Balance represents luture depreGiaiKsn.
ALL Arts l Lld 19 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2022 14 ANALYSIS OF CHARITABLE FUNDS Cont... Prior Year At 1st November 2020 At318t O¢ttsb¢r 2021 Analysis ofMov•mentin Restrictpd Funds In¢offllng Rtsou¥tes Exp•ndllur• Tr•n$f•r• Audio Conlent Fund Coronavirus Job Retention Scheme WEA Commurbity Radio Fund Opens Fund ESF Comrnunity Giant Radio Nation One Manchester University of Sallord MCC VCS Trlaie Crime Awareness CAF Fund MACC .VVe Love Manchester Foyle Foundation Garfield Weston Bring Joy Foundation Arnold Clark Communily Fund .WSH BME Netwofk ..Tudor Trust .Uber "Capital Grants Leathersellers Community Foundalion Foyle Foundation Manchester Guardian Socjety Charities Trust Rank Foundation 16,6031 12.2671 19.1581 13,0981 111,2801 13221 18501 14.6381 15,0831 110.8001 11141 12,8161 15001 11,0001 14.0001 11521 11.3301 11.(K)01 15001 118,5001 14.4641 2.267 11.771 3.834 12.626 2,613 17361 {4331 322 913 850 4.638 4.950 10.8 133 92 2.816 22 1.Q(KJ 6,348 1.330 18.5(KJ 4,725 30 291 1.300 3,336 2.600 866 866 866 11,895 11001 12571 12001 1671 1671 67 189.233} 1,200 3.079 2.400 799 799 799 19.241 96.391 188 Analy515 of Movement ift Unrestricted Funds.. nrestricted Funds 15.087 30.237 3.083 188 42.053 ".Tolal Funds 26.982 126.628 92.316 61.294 Funder.. Dept for Levelling Up & Comrns. Arts Council Audio Content Fund WEA De5cription= towards supporting people lOcatIng from Hor¥J Kong towards jubilee and Summer activities lowar(Js supporting a series of Cantonese & English radio shows Radio training lor adults who are out of work. Balance includes future depreciation of £403 Cov1d 19 support to contsnue broadcasting Older people's Radio proiect ommunity Radio Fund Opens Fun¢J & Home Inslead 88C Children in Need & Belty Messenger Foundalion ESF Comrnunity G¥ant Radio Nation .One Manchester .University ol Salford MCC VCS Hale Crime Awareness .CAF Fund towards Ihe Young Mind5 proje Radio Irainin9 for adults who are out of work Adverts for supporling pets towards core cost5 Women's Radio Trainin9 toward5 core costs Radio shows raising awenesS of hale criTh towarijs core costs
ALL Arts & IApdi Lld 20 NOTES TO THE ACCOUNTS FOR THE YEAR ENDEO 31 OCTOBER 2022 NACC contrtbution to ongoing fronEline efforts .We Love Manchester Radio training for those Sulfering during lockdown Foyle Foundation - towards core costs .Gaffjeld Weston Organisional development Bnng Joy Foundalion Radio training fof older people Arnold Clark Community Fund Radio training for those at risk of exdusion WSH BME Netsrk Ads aimed al minonly communities re." organ donation .Tudor Trust - towards core costs Coronavirus Job Retention Stheme - towards fuAoughed salaries Uber towards Young People Radio Training. Balance includes lulure depreciatx)n of £61 15 "ANALYSIS OF NET ASSETS BETWEEN FUNDS Ret+d Fund5 Fund5 Total 2022 Tangible Fixed Asse15 '.Net Currenl Asse15 4,895 37.138 13,790 47.355 61.145 10.217 19.117 ..Prior Year Unrestricted Funds
•cl+d
FvhO$ Total 2021 Tan9tble Fixed Assets Nei Current Assets 5.777 36.276 42.053 9.286 9.955 19.241 15.063 46,231 61.294 16 GOING CONCERN The company's main source of ino)me is grant funding. The tTUStees (x)nsider that it Is appropriate .10 prepare the accounts on a going concem basis and. consequently. the accounts do not include any adjustments that would be necessary if the lunding income should cease. In order to avoid any luture leficit5 whh deplete the unrestrided reserves the company wll be apptying for grants which provide an allocalion for core funding. The company are also planning for ALL FM Training Lld to financially contribute to All Arts & Media Lld. 17 RELATED PARTY TRANSACTIONS Ouring the yeaf Mr P Korbel, a ¢Jirector of ALL Arts & Media Ltd. acled in a key Tole at Radio Re9en. a charity that wofks dosely with ALL Arts & Media Ltd. ALL FM Training is a wholly owned subsidiary of "ALL Arts & Media Ltd The chanty has 1CQ% of the ¥oliThJ righls. Debtors re ALL FM Training at 31sl Oclober 2022 £9.166 76 Creditors re ALL FM Training at 31st October 2022 £7.480.86 ALL Arts & Media Ltd charged ALL FM Training Limited £160 as conlribtvlion lowards rental cosls. "Group accounts afe not required lo be prepared where Income excluding inter-(x)mpany transactions .does not exceed £1 million. .The last finalised accoun15 for ALL FM Training Ltd. are summarised below. .TRADING STATEMENT Year Ended 30th November 2021 Turnover .Administralwe Eypenses et Proffit 36 18 'CONTROL OF THE COMPANY Conlrol ol the company lie5 With Ihe volunteef truslees named on Page 1. 19 'P05T BALANCE SHEET EVENTS .The trustees consider Ihal Ihere are no signifiGant po$1 baLae sheei events that impact on the financial staiements as Pfesenled.