ALL ARTS & MEDIA LTD REGISTERED COMPANY NUMBER S286405 IENGLANDI REGISTERED CHARITY 14UMBER.. 1168695 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 IXTO8ER 2023
ALL ARTS & MEDIA LTD REGISTERED COMPANY NUMBER 5286405 IENGLANDI REGISTERED CHARITY NUMBER.. 1168695 FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 OCTOBER 2023 NDEX PAGE PAGE No. TRUSTEES. ANNUAL REPORT INDEPENDENT EXAMINER'S REPORT STATEMENT OF FINANCIALACTIVITIES BALANCE SHEET 10 STATEMENT OF CASH FLOWS 11-18 NOTES TO THE ACCOUNTS
All Arts & Medla Ltd Report of the trustees for the year ended 31° October 2023 The trustees present their annual directors, report and finanaal statements of the charity for the year ended 31 October 2023 which are also prepared to meet the requirement5 for a directors, report and account5 for Companies Act purposes. The financial Statements comply with the Charities Act 2011, the Cornpanies Act 2006. the Memorandum and Articles of Association. and the Accotsnting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I January 20191. Reference and adrnlnlstratlve Informat1¢ Charity Name.. All Arts & Media Ltd Charity Number.. 1168695 Company Nurnber.. 05286405 Structure. governance and managernent All Arts & Media Ltd Is a company limited by guarantee Boverned by lis Memorandum and Articles of Association dated IS" November 2014. It is registered as a charity with the Charity Cornmis5ion and Is constltuted under a Iru5t deed datetl 27 JLtly 2016. Olrectors artd trustees The directors ol the charitable company (the charity) are its trustees lor the purpose of charity law. The trustees and officers serning during the year and since the year end were as follows.. KÈY mana8ement personnel: Truste•s and Directors Marlin G Logan Chair of Trustees Ruth Daniel Philip J Korbel Bernard Stone James Mcmillan Dzldra Noor Niall Power Sènlor managèrs Edward Connole (Company Secretary? ReglsterÈd Office Old Leven5hulme Llbrary Cromwell Grove Manchester M19 3Q2
All Arts & Media Ltd Independent Examiners Community Accountancy Service Limited The Grange Pilgrim Drive Beswick MII 3TQ Bankers The Co-operative Bank l Balloon St Manchester M60 IGP Oblectlves and actlvltles The purpose5 of the charity.. 15 the advancemeni of education by the development of Indivtdual's capabilities. competence5. skills and understandin8 In IT skills for those who are digitally excluded ond relnvigorating • desire to learn In adult5 and young people who are at risk of educational exclusion. To promote social Inclusion foi the public benefit by working with people in Manchester who are socSally excluded and to relSeve the needs of such people and assist them to Integrate into society, In partlcular by a. Providing art5 and media groups that encourage 3nd enable members of the aforementioned groups to pariicipate more effectively with the wider communltv. b. Increasing Opportunities Iof those members of the aforementioned 8roups to engage with the wider community vla social and recreational facllities and events Involvlng the local community. c. Providing arts and media training that will enable the aforementioned members of these 8roups to develop and gain new skills The trLSStees conflrm that they have referred to the Chority Commission's Buidance on public benefit when reviewing rhe Charitws aims and objectives. in planning future activitie5. and settin8 the policie5 for the year. A revlew of our achlevem*nts and performance Whi15t last year saw ALL FM tran51tson from the le8acy of lockdown. thi5 year has seen us revert back to mostly live shows and all trainin8 takinB place face to face. These projects included.. Young Minds.. Training young people in Tadio produttion. A new cohort of young people were welcomed and they've been broadcasting'silence Till 6, the fsrst Monday of the month live on ALL FM. There Is also a show prodyced every fortnlghi by young women from the previous cohort. Older people's Radio Project.. commenced during lockdown and continues to engage and train older people_ The project has produc•d ei8ht radio show5 UP to as well as bondln new 8roups of people and creating original conteni and uniqt4e volce5. Women's Voices= Radio training with women from diverse back8rounds, we worked with women at risk of exclusion via the firsr of ts¥o training courses_
All Arts & Media Ltd Gorton Tank: This is a project working with the Inspired Taskforce and Gorton Visual Arts to explore the heritage of the Gorton Tank via visual arts. oral histories. radio show5 and podcasts. Wonderfully Made Women= We have been training participants from the Wtsnderfully Made Woman community organisation. a Manchester org who supports women with issues such as domestic violence, FGM, hate crime etc. They are now broadcastlng Ilve shows every Friday. We irained students frorn Melland, Xaverian College and Manchester Academy. In recent years. the number of show5 broadcast by young people has increased. Presently we have four. Each year we celebrate days such as National Older people Day and International Women's Day. For IWD on March 8", we hosted a day of shows presented and produced by women. There were 35 women involved, of those.. 18 women of colour, 3 disabled women, 2 aut15tic women, 4 over 70 years old. 3 LGBTQ women and 4 lan8uage5 Spoken. They ranged in ages from 14 to 76. Our commitment to communities is demonstrated by our trainin8 of people for free, these are Usually people at risk of social and economic exclusion. It's also highlighted by the diversity of show5 that we broadcast. for the community by the community, by our dedicated tèam of volunteer5. This year we included a Ukrainian lan8ua8e radio show to add the roster ol foreign language shows, shows by and for women, older people, youn8 people, those on the Autism Spectrum, those with dlsabilities. mental health issues. carers. those from Irish and African communities, as well a5 talk shows, community focused show5 and specialist mLJSiC shows. We have a150 SUPPOrted Chorlton Arts FestlV31, Didsbury Beer Festival, Cracking Good Food and the Stockport Beer Festival. Thls year ALL FM went digital,. online, on FM and now. DAB. On the same day that we went digital, we officially named Studio Two, the Claire Mooney Studio after an inspirational ALL FM presenter, volunteer, musician and activist. This stijdio now sits opposite the Stevie Fly studio. Each year ALL FM hosts a number of Outside Broadcasts and thls year was no dlffereni. We were present at the Levenshulme Good NeighboLtrs Fesiival, Manche5tÈr Acaderny. Aunty Jl's Café. St Thoma5 Centre. Manchester International Festival and Chorlton Arts Festival. ALL FM is as much a trainin8 organlsation as It is a broadcast organisation. Our training encompasses radio production. IT and many aspects of media training. The skills (Jeveloped included 8reater communication, literacy and IT skills as well as improving self-confidence. The feeling you 8et from broadcasting your first live radio show is unique. Each time we witness people who were convinced that they had no skills or ability, go live. Their sense of achievement and distance travelled is palpable. Plus, we have a wonderful new webslte from which we can tell ihe world about It.
All Arts & Media Ltd Flnancial Review All Arts & Media'5 main scwrce of funds 15 grant income. amounting to 71% of total income for the year (down from 85% in 20221. Grant funding was supplemented by Show SubscriptlCln5 of 6.6% 15.4% in 20221 and Advert15ing 1.4%12.8% in 20221. Donations contributed 5%. similar to 2022. Income from the trading company, All FM Training Itd, was better than last year from a low base. as it continues to Pfove difficult to sell radio training io the target market. The charity has continued to make progress in attracting greater Core funding ihan in previous years. The accounts show a deficit of Income compared to Expendlture of £10,063. Investment powers and pollcy The charity aims to invest advance grant payments to maximise investment income. The effect of hlgher interest rates will be reflected in next year's accounts. Reserves policy and golng concern The balance held in uniestricted reserves at 31. Ortober 2023 was £40,98212022'.f 42.0281 of whlch £36,60912022'. E37,13813re free reserves, after allowing lor funds tied up In tanBible fixed 355et5. The balance held In restricted reserves at 31" October 2023 was EIO,10012022.. £19,117). The trustees aim to malntain free reserves in unrestricted funds ai a level which equates to approximately three months of unrestrScted charitable expefiditure. The trustees con51der that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. The Charity's main source of income 15 grants and fees. Havin8 re8ard to the level of reserves the Trustees consider that tt is appropriate to prepare the accounts on a going concern ba515, and consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease. In order to avold future deficits which deplete our unrestricted reserve5. we will continue to applv for grants which will provide aft allocation to core funding. Rlsk management The trustees have conducted a review of the major risks to which the ¢harity Is exposed and system5 have been established to mill8ate those risks. Plans for Futurè Periods For the year ahead, ALL FM look5 forward to continuing to be a positive force and voice for the people of Manchester. Outside Broadcasts will continue, these bring a visible presence in the cornmunity broadcastin8 from a range of venues. locations and occasion5. We wlll continue to welcome a diverse range of people to train and support. We will also welcome new shows & presenter5 which will continue to highlight our commitment to diverse. distinrt and extraordinary voice5 and people.
All Arts & Media Ltd We will hope to further renovate our Spa which has seen us in recent years develop training roorns and studio5. Appointment of trusteès As set out in the Articles of Associatlon trustees are elected annually by the member5 of the charitable company attending the Annual General meeting and shall serye until the Annual General meeting following the co-option they shall be ell'ble for further co-option. Trustee Indurtlon and tralnlng After the training that took place in January 2017 all trustees ère now aware of their responsibilities and contlnue to Pfovlde on-golng support at monthly meetings and via regular email correspondence. Organlsatlon The board of trustee5 administers the charity. The board normally meet5 once pei month. A Chairman Ss appointed by ihe trustees to manage the day-to-day operations of the charltv. Related partle5 and co-operatlon wlth other organlsatlons None of our trustees receive remuneration OT Other benefit from thelr work with the charlty. Anv connection between a trustee or senior manager with any serwce providers must be disclosed to the full boartl of trustees In the same way as any other contractual relationship with a related party. In the current year one such relaied party transaction was reported. All Arts & Media have set up a trading company named ALL FM Tralning Llmited. It Is a company Ilmited by guarantee with All Arts &Media Ltd being the sole subscflber. Trustees responslbllitles In relatlon lo the financlal statements The charlty iru5tee5 (who are also the direciofs of All Art5 & Media Ltd for the purposes ol companv lawl are responsible fol preparin8 a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (Uniied Kin8dom Generally Accepted Accountin8 Practice). Company law requlres the charity trustees to prepare financial statements for each year whlch glve a true and fair view of the state of affairs of the charitable company and of the Incomlng resources and application of resources. including the income and expenditure of the charitable company for that period. In preparing the firsancial statements, the tru5tee5 are required to.. Select sultable accountin8 principles and then apply them consistentlv; Observe the method5 and principles in the applicable Charities SORP; Make judgments and estlmate5 that are reasonable and prudent. State whether applicable accounting standards have been followed. subject to any materSal departures that must be disclosed and explained in the financial 5tatements.' Prepare the financlal siatements on a 80in8 concern basis unless it 15 not approprlate to presume that ihe tharity will continue in bLt5iness.
All Arts & Medla Ltd The trustees are responsible for keeping proper accounting records that disclose with reasonable accurary 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 also responsible for safeguarding the a55ets of the ch3rlty and taking reasonable step5 for the prevention and detection of fraud and other irregularities. By order of the board of trustees Mortin Logan Chair Date.. 26" June 2024
Ind¢pendent examiner's report lo the truslees ofALL Arts & Medi2 Ltd I reporl on the accounts of the company for the year ended 31" October 2023, which are s¢1 out on pages 8 10 18. Respective respon5ibili¢ies of tru51e¢5 and examiner The iru.slees (who are also the directors of the company for ihc purposes of company law) are responsible for thc pr¢paraiion of Lhe accounts. The iru5t¢¢s consider thai an audil is not required for this year under section 144(2) of the Charities Aci 2011 (Ihe 201 l Act) and ihai an independcnl cxamination is needcd. 'I'he charity is requircd by company law to prepare accrucd a¢Lounts and l ain qualified io undertake the examination by being a qualified member of The Institute of Chartcred Accountants in England and Wales. I laving sali.qficd mysclf thal the charity is noi subject lo audit und¢r company law and 15 eligyible for ind¢i)endenl exain ination. it is my responsibilily IO.. exiim ine ihe accoLints under section 145 of ihe 201 l Acl lo lollow the procedurcs liiid down in the gencral l)ircclion5 given by the Chariiy Commission under SeC(ion 145(b) of thc 2011 Act. and lo slate wheiher particular mailers have come 10 my attenlion. Basis of independent exAminer's report My cxamination was carri¢d out in ac¢ordan¢¢ with ihe gcncral Dircc(ions given by lh¢ Chariiy Comini8sion. An cxaminalion includcs a revi¢w of thc accounting rccords kept by thc charity and a comparisoii of thc acLI)Linis presenicd with those record8. It also includes Lonsidcralion of any unusual items or disclosurc8 in ihe acLoiinls, lind Seeking explanations fmm YOLI a8 iruslces conccming any such matters. 'I'he procedurcs undcrtakcn do nol provid¢ all ihe evidence Ihal would be rcquircd in an aiidil and conscqucntly no opinion is given ¢iS to whether the accounts present a 'lrue and lair view and the rcpori is limil¢d iu Ih()se matters set oul in the siaiemcni lOw. Independent examin¢r'g Statement In conneciion with my examination, oihcr ihan disclosed bclow, no mmiier has cnme lo Iny aiienlion.. ( l ) whiLh gives me reasonablc Lause lo believe ihat in any niaierial rcspccl ihe requirenients lo kcLp accounting records in accordance wilh s¢¢tion 386 of Ihc Coinpdnies Aci 2006. and lo prepare accounls which accord wilh the accounting records. comply with the accounling rcqLiiremcni% ofs¢ciion 396 of Ihc Compani¢s Act 2006, and with the In¢thods and principlcs of thc Staiement of Rccommended Practice.. A¢¢ounling and Reporting by Charilics have not been met: or (2) to which, in my opinion, attention should be drawn in order to enabl¢ a proper understanding of the 8CCOLints to bc rca¢h¢d. EL Anderson MA I".CA CTA Communit. A¢¢ountancy Servi¢¢ Ltd -Fhe (trange. PilgriTn l)rive Bcswick. Manchester. M I13'1'Q Date- 26, June 2024
ALL Atts & Ltd STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2023 {Includin9 income and expenditure accounti Y••r End•d Year Endgd 31 O¢tob•r 31 October 2023 2022 Unrestrict•d Funds 2023 Fund8 20ZJ Nofy¥ INCOME FROM Donations & Legaues Charitable activities Other Trading Activities Investment Incorne TOTAL INCOME 4.615 30.680 13.304 593 49.192 4,615 70,(¥ 13,304 593 88,518 6.621 114,740 1,420 48 122.829 39,326 39,326 RESOURCES EXPENOED Char4iable Actlvities 50.238 48.343 98.581 122.978 TOTAL EXPENDITURE 50,238 48,343 98,581 122.978 NET INCOME IEXPENOITUREI & NET MOVEMENT IN FUNDS FOR THE YEAR 11.0461 19,01T) {10.[3) 11491 Gros8 Tran5f¢r bèiween funds 14 RECONCILIATION OF FUNDS TOTAL FUNDS BROUGHT FORWARD 14 42.028 19,117 81.145 61.294 TOTAL FUNDS ¢ARFIIED FORWARD 14 40 982 The statem•Jnt of financAal 8Ctiviti•s includes all gains and losses in Ihe year. Ail incoming resources ¥nd resources expended derive from conknnuing activilies. The noies on pages 11 to 18 form part of thèsè accounts.
ALL Art5 & Pl¢dla Lld REG CO NO 5286405 BALANCE SHEET AS AT 31 OCTOBER 2023 2023 2022 Note5 FIXED ASSETS Tangible Fixed Assets 12.794 13,790 CURRENT ASSETS Debtors Cash at Bank and in Hand 13.586 81.721 95.307 11.209 79,211 LIABILITIES.. AmoLJnts falling due within one year 10 NET CURRENT ASSETS 38,288 47.355 TOTAL ASSETS 51.082 61.145 THE FUNDS OF THE CHARITY Re8lricled Income Funds Unreslricted Income Funds TOTAL CHARITY FUNDS 14 14 10.100 40.982 19,117 61,145 For the year in quesbon Ihe ¢ompany was entiued lo the exemplion from audrt un¢J&r section 477 of the Companies Aet 2006 relating lo small companies. -The member5 havè not rèquired the company to obtain an audil ol ils accounts lor the year in question in accordance with seclion 476. - The directors acknewledge their responsibililies lor complwng wth the requirements of the Act wlh respeci to accounting records and the pparation of accounts. These accoun15 have been prepared in acccrfd8n¢e wth the provisions applicable to comp8ni85 Subject to the wnall compan¢es' regim•. Approved on behalf of thtr CompanWs Board ol Trustees.. Director Martin Logan Date.. 26th June 2024 Tho noles on p89e¥ 11 to 18 form part of these aOunt8.
ALL Arts & Il•di• Ltd 10 STATEMENT OF CASH FLOWS FOR THE Y&4R ENDING 31ST OCTOBER 2023 2023 2022 Net movement in funds Add back depreciats'on Deduet investment income Decreasellincreasel in debtors Increase]Idecreasel in creditors 110,0631 1,665 15931 P.3771 25,163 11491 1,853 1481 8,071 798 Net eash usèd In operatlng actlvltlea 13.795 8.525 Cash flows from Invastm•nt activitl••= 8ank Interest received Purchase ol fix&d a55ets 593 16691 48 15801 Net Ca8h provlded by Investlng actfivltl 1761 15321 Increaselldecreasel in cash and cash equivalents during the year 13,719 7,993 Cash 8nd Cash equivalenls brought lorward 88.002 60.009 Cosh •nd cash equivalent• cjrrled fopward 81,721 68,002
ALL Jts S Ltd 11 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2023 1. ACCOUNTING POLICIES lal Basi5 of preparatlon and assessment ol golng ¢oncem The accounts (financial slaternentsl have been prepared under the hlstorical ojst convèntion with iterns recoqnised al ¢ost or transa¢tion value unless Otherwse 51ated in Ihe relevant notes to these accoun15. The financial sialements have been ppared in accordance with the Staiernent ol Recomrnended Practice.. AG¢oun¢ing and Reporting by Charrties preparing their accounts in cordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 Issued on 1 st January 2019 and the Financial Reporbn9 Standard 8pplic8ble in the United Kingdom and Republic of Ireland IFRS 1021 and the Chanties Ad 2011. The charily conslilutes a public benefit enlily as defined by FRS 102. The trustees consider that thefe are no material nrtaInlieS about Ihe charity's ability to contsnue ag 8 going coDcem. Ibl Fund8 8tructur• Reslricled funds afe funds which are lo be used in accordance wlh specthc rèslTlCtions imposed by the donor or tru$l deed There were 10 restricted funds at Ihe year end. Unreslricled income funds compn5e those funds which Ihe trustees are frèe lo use fgr any purpose in furtherance ol the charrtable objects. Unrestricted funds include designated funds vthere the tr¢Jstees, at their discretitsn have cxealed a fund for a specific PL'rpose. Furth•r details of each fvnd are disdosed in note 14. 1¢) Ineome recognition All income is recognised once th• charity ho¥ Qntillement lo Ihe income. rt is prob8ble that the income will be received aod the amount of incorne receivable c8n be measured reliably, Donation5 are recognised when the charity has been notifd In writing ol both the amount and settlement dale. In the event that a donation is subject to conditions that require a level ol perfomian before the charity is ¥ntitled lo thè funds, income is dèferred and not recognisod until 811hèr thoÉ• conditions are fully mel. or the luifilmenl ol thosè ¢ondJlitsn5 is wholly wilhin the control of th• charity and il Is piobable that Ihose condilions will be fulfilled In the reporting p$nod. Inieresl on lund$ held on deposit is induded when receivable and the 8mounl can be ma8sur8d reliably by the Charity. th15 15 normally upon nolffjication of the interest paid or payable by the bank. Dividendj arg r¢¢ogn188d Ge dividend has been dgdargd notification has be6n received of the dividend due. Idl Expendlture R8eOgnitlon Liabilities a reco9nised as expenditure a5 soon as there is a leg81 or ¢on51ructive obligation committing the charity lo that expenditure. It is pwbabl6 Ihat setllemenl wll be fèquired and the amounl ol the obligation can be measured rèliably. All 8xpendilure is accounted for on an accru81$ bas. All expenses including Support cosls and govemance costs are allocaled or apportioned to Ihe appliGabke expenditure headings. For more Inforrnation on thia atlTibLrtion refer to not? lfj belo. lel Irrecoverable VAT Irrecoverable VAT is chargèd ag8lnst the expendtlure hèading forwhFch it Was incurred. Ill Allocailon of 6UPPOrt ¥nd governance costs Support costs have been allocated belween governance costs and other support costs. Govemance costs comprise all costs involving the public accountability ol the charity and its complianix wilh regulation and good practice. These costs indude costs relaled to independent examination and legal fees together wlh an apportionment ol overhead and support costs. Governance c05ts and support costs laling lo Charitable adivities have been apporlioned based on staff time an¢Y lacililies usèd in each activity. The allocation of support and govemance costs is analysed in nole 6. Igl Charitable Activitie$ Costs of Lharitable aclivilies 1ndLe govern8n¢e ry)sts and an apportionmenl ol support costs a8 Shown in Note 5.
ALL Art8 & Modla Lld 12 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2023 Ihl Tangible fixed assets and depreciation Fixed assets are induded in the accosJnls al nel book value. Addrtlons of a single ilem or a group ol similar a55ets exceeding £100 and with an expected life of rn0 Ihan 4 years, are capitalised al cost. Labour costs arising directly from the conslruction ol the fixèd asset are also capitalised. Studio build depreciatton hgs been based on a mèmorandum ol understanding pending a formal Se858 agfeemenl. Depreaalion is provided to write off the c05t less the estimatèd rèsidual value of tangiblè fixed 8ssels over their estimattrd useful lives as folkws".- Computer & Technical Equipmenl Studio Equipment Studio Build 25% on cost 25% on cost Over 15 years on cost 111 Taxatlon The organisation has ¥ conce35ion from ihe Inland Revenue to tax only the investment income. should it b?come svbstantial The charitable company is not registered lor VAT. Ul P•nslon$ The org8nisation contributes towards an auloonrolmenl pension scheme. The charity has no liability beyond rnaking its conlfibuiions and pawng acr08s Ihe employee8 deductions. Ikl Contlngtnt liablllti A ntIll9ent liability Is ideniified and disdosed lor those transactions SUlting from a possible oblig8lion which will only be ¢onfifmed by the occuttence of one or more uncertain fulure events not wholly within the truslee8' control 111 Commltmen¢8 Undèr Opèrntlng L••• Renlals are charoed lo incom& and expenditLtre as Ihey fall due. Im) Debtorn Trade and other debtors are iacognised al the seltlement amount duè aftor any trade discount offered. Prepayments are valuod 41 thè amount ppaid net of any trade discounts due. In) Credltor• and Provlslons Creditors and provisions are recognised where the charity has a presenl obligation resulting trom a past evenl Ihat will probably result in Ihe transler of th6 hjnds lo a third party and the amount due to settle the obligation5 can be measured or e5timaied reliably CredrtOTS and provisions 8Te normally wcognlsed at Ihoir settlement amount ofter allowng lor any Irade discounts due. Unr¢sMcted Funds Re¥trfet•d Funds 2 INCOME FROM DONATIONS AND LEGACIES Garfield Wesion Foundation Donations Total 2023 Total 2022 5.000 4.615 4.e15 4.615 Income and donations for the yg41 •nded 31st October 2022 We all relaled to unrestricted fundi.
ALL Ltd 13 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCT08ER 2023 3 INCOME FROM CHARITABLE ACTIVITIES Unre¥tricted Restricted Funds Funds Totsl 2023 Grants.. Tudor Tru511 £7,712 bthv(J. £7.942 defer) Guardian Tnjsl 1£1.1100 bifwdl BBC Children in Needl £3,808 b1) MCC - VCSI £1,800 blft¥dl MCC - OMCVS1£8,098 delerredl 8ig Lortery- Vinlage FM 9ranl1£2,216 deferred) Garfield Weston 1 £2,240 deferred) Prince ol Wales Charitable Fund Ofcom - Comrnunily Radio Fund1£4.543 deferred) Total Grants 23,598 23,596 1,000 3,808 1,800 14.037 7.744 5.260 4.920 757 3.808 1.800 14.037 7.744 5.260 4,920 757 39.328 23.596 Shows & Show Subs Adverfising 5.862 1.222 7.084 5,882 1.222 7.084 ryearl me from harita Unwslficted Restricted FunU$ Fun¢$ Total 2022 Grants.. Tudor Tlust l £S,500 b1, £7.712 ¢Jeferredl WEA 8elly Messengor Foundation Depl For Levellin9 Up a Cornmuniti¢¥-BDO One Manchester Arts Council- Jubilee BBC Children in Need l E3.808 dèlerredl We Love Manchester Inspired Taskforce-Covi¢J Reeovery & Online Health Arts Council . Surnmer MCC- VCS Opens Fund Home Instead Total Granls 20,922 12,115 20,922 12.115 960 20.215 4,000 4.990 6.616 3,(K)O 8.800 983 10,800 10,258 20,215 4,000 4,990 6,616 3.000 10,800 10,258 95,859 104.659 Shows & Show Sub8 Advèrtising 8,662 3,419 10.081 6.662 3,419 10 081 114,740 95.859 INCOME FROM OTHER TRAOING ACTIVITIES Unrestricted Restricted Funds Funds Total 2023 2022 Service Charge Ilo ALL FM Trnining Ltd) Consuiiancy an¢J Training Fundrai51llg Events Sal6B and T Shirt Sai•• Olher Inme 160 250 673 75 262 1.750 5,510 6.410 634 1,750 5.510 S.41Q 634 Income from other trading actiwhes for the ye8r ended 31st October 2022 were all lated to uniestricted funds.
ALL Ats & IAedl• Ltd 14 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2023 4 NET INCOMING RESOURCES FOR THE YEAR 2023 2022 The net incoming (outgoing) resourcEs a stated after charging.. Depreaation (owned asselsl Independenl Examination Other financial Services 1,665 750 360 1.853 735 5 EXPENDITUR£ Activiti¢• Totsl 2023 Total 2022 Expendlture on Charltable A¢ti¥iUes Employment Costs Freelan & Casual Workers Staff Training Commission Beneflci8ry Travel & Subsislenc$ Room Hire Volunteer Expense8 Equipment Repairs Licences & P8rmits Travel & Subsislen¢tr Technical Sundries Advertising Support Costs Governance Co$ts 50,212 22,211 50,212 22,211 53,828 39.255 867 945 654 945 654 2.792 25 100 2,268 3,371 955 136 210 3.899 564 10 497 18.493 750 98.581 210 3.899 10 497 18,493 750 98.581 1.139 17,347 735 122 978 2023 48,343 50 238 2022 96,995 25 983 122 978 Reslricled funds Unre31ri¢ted lunds 6 ALLOCATION OF GOVERNANCE AND SUPPORT COSTS General Support G0manCe 2023 To¢al Total 2022 Employmenl Costs PMiseS Costs Profe55iong1 Fee$ Heat, Light & W8ler Consultancy In5UTance Publirntions & Subscriptions Compuler Software Telephone Inlernel Post, Printing & Stationery Depreciation Accountancy Bank Charges 591 8,517 591 8.517 648 Q,679 1S7 240 216 1.975 238 310 1,141 240 240 2,038 2,038 580 1,182 3.178 82 1,665 1.182 3,178 82 1,665 1,110 216 1,854 735 750 18.493 750 t9.243 18,082
ALLAts & 1$ Ltd NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCT08ER 2023 7 STAFF NUMBERS AND COSTS Staff costs were as follows.. Salaries and wages Social security costs Pensions 2023 2022 49.324 52.889 1.479 50,803 1,587 54,476 The average number of employees during the year was a5 follows. Nurnber Nurnber Management & Administration (lull time equivalent'11 ServIs (lull tlm8 equivalent.. 1) Along with the trustees. the key management personnel is the slalion manager. The lotal employment benefits. Including employer pension contnbulion5 01 the key managèment personnel were £31,881 12022.. £28,127)_ No employee ha$ ben&lits excess of £60,LKK) 8 TANGIBLE FIXEO ASSETS Building Studio Improvgments Equipment Computer EqUpMent Totsl COST At 1 Novembèr 2022 Additions Disposals Al 31 Oelober 2023 17.814 25,927 3,338 669 47.079 669 17.814 2S.927 4.007 DEPRECIATION At 1 November 2022 Chargè ltsr Period Disposals At 31 October 2023 4,687 1.195 25,$83 3.019 340 33,289 1,665 NET BOOK VALUE Al 31 October 2023 Al 31 Oclober 2022 214 344 13.127 79D 9 DEBTORS 2023 2022 Debtors Prepayments Other Oeblors 116 1,144 12,326 13586 59 811 10339 11,2 Restricted UnreslriGtgd 13.586 10 LIABILITIES.. AMOUNTS FALLING OUEVIITHIN ONE YEAR 2023 2022 Credrtors and Accruals Other Creditors- All FM Training Lld. Other Taxes and Social Security Costs Deferred Income 7,377 7,481 766 9.023 7,481 433 Restricte Unrestricted 41,315 18.119 15,737
ALL Ans a Ikdt• Ltd 16 NOTES TO THE ACCOUNTS FOR THE YEAR EhlDED 31 OCTOBER 2023 11 DEFERRED INCOME 2023 2022 Deferred income comprises of ihe follwng paid in advan. Balance as al 1st November 2022 Arnount released lo income Amount deferred in the year Balance as at 31 st October 2023 14,919 114.9191 41,395 41.395 14,416 114,4161 14.919 14.919 12 TRUSTEE REMUNERATION AND EXPENSES No remuneration has been paid or is due to be paid to any of the trustee5 in respect ol the g&ri0d. No reimbursafflenl of expenses has been made or 1$ due to be made lo any ol the trustees in respect of the period olher than travel expense8. 13 CONTINGENT LIABILITIES 2023 2022 Al 31 October 14 ANALYSIS OF CHARITABLE FUNDS At1•t Nov•mb•r At31¥t Octob•r 2023 An•lysls of Mov•m•nl In Restrfctèd Fund$ In¢tynltyg R•Bourc 2022 Expond61y Trnnif•r• Olcom- Ctsmmunity Radio Fund Prince of Wales Charitiable Fund Home Instead BBC Children in Nee(J MCC OMCVS MCC VCS Garfield Weston Big Lottery -Vint8ge FM grant Guadian Trust C4plt81 Grants WEA Uber Lealherseller$ Community Foundation Foyle Found8tion Manthesler Gu3Tdian Souety Charitie5 Trust Rank Foundation 757 4,920 757 443 14,47n 1510} 164411 114.03n {1,8(xJl 111.5051 17,7441 11,000} 510 3.580 3.808 14.037 1.81)0 5.260 7,744 6,245 403 81 1,100 2,822 2.200 732 732 732 19.117 1411 1301 11tsJl 12571 12001 16n (6n 87 148.3431 382 31 1,000 2,565 2.000 665 665 39,326 10.100 Analysi5 01 Movement In Unrestricted Funds.. Unr?stncted Funds Total Fund8 61 145 98.581 Capital Grnnts LGUlhrioEii¢ro Community Foundotson Foyle Foundation ManchesteT Guardian Swety Charities Trust Rank Foundation tgw•rd• ••udits bvild f4>pfaA•nt¥ futiir* rl•prÈctAti4 towards Sludio 1. Balance repsentS future depciali0n. t(hvafds studio 2 build. Balance represents future depreciation. towards sludio 2 build. Balance repiesents future depreciation. iowards studio 2 builLI. Balae represents future depreoation. lowafds studio build. Balance represents lUtU deprec4ation.
ALL Arts & Media Ltd 17 NOTES TO THE ACCOUNTS FOR THE YEAR ENOEO 31 OCTOBER 2023 14 ANALYSIS OF CHARITABLE FUNDS Cont... Detail? r¢ Restricted Funds= Olcom -community Radso Fund Prince ol Wales Charitiable Fund Home Instead BBC Chfldren in Need MCC OMCVS MCC VCS Garfield Weston Big Lottery-vinlage FM grant Guardian Trusl towards a refugee projed towards the Older Voices project towards Ihe older people proJe¢t t¢)wards Young Min¢J project towards community and voluntary activilies - towards CO StS organisalional developmenl towards Community actNirtes tcrwards community actNiites Prlor Year Al 1st Analysis of Movement ftn Reslncted Novembol Funds 2021 Al 31st Octcbor 2022 Trnnslv Depl for Levelling Up & Cornmunities BDO Arts Council. Jubilee Arts Council- Summer WEA Homè Instèad Open5 Fund BBC Children in N¢?d Betty Messenger Found81ion On¢ Manchester University ol Salford MCC VCS We Love Manch•st8r Garfield Weston Tudor Trust Uber Cgpit•l Grnnts WEA Uber Leathersellers Communily Foundalion Foyl• Foundation Manchester Guardian SoGi¢ty Charities Trusl Rank Foundation 20.215 120,5791 IS,0071 19831 114.3251 14901 (11,171} (3.D361 I0) {4.0661 2.613 12.115 {403) 510 913 10.258 6,616 960 4.000 3,580 10,800 110,8001 13,565} 1103) (20.9221 12301 S85 6.348 6,245 20.922 291 (811 403 61 403 61 1.100 2,822 2,200 732 732 732 19.117 1.2(KJ 3.079 2.400 {1CQ) 125n 12001 16n 18n 67 196.995) 799 799 19.241 95.859 1.012 Analy$ls of Movom•nt In Unrestrided Funds 42.053 42 028 Total Funds 61.294 122.829 122,978
ALL Awts & FA•dla Ltd 18 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2023 15 ANALYSIS OF NET ASSETS BETWEEN FUNDS UnvM¢rlctod Funds R¢strf¢t•tt Funds Total 2023 Tangible Fixe¢J Asse13 Net Current Assets 8.421 1,679 10.100 12.794 38 288 51,082 40.982 Prlor Yèar Unr•inct•d Fu•d Rostrlctod Funds Total 2022 Tangible Fixed Assets Nel Current As$ts 4.890 37.138 42,028 8.0 10.217 19.117 13.790 47,355 61.145 16 GOING CONCERN The company's main source ol income is granl funding Thtr Iru51ees consider that il is appropriate lo prepare the accounts on a going concern bagis and. consequèntly, thè aceounts do not indude any djuslmenls that would be necessary il Ihe lunding incorne should ¢tra5e. In order lo avoid any future delials which deplete the unrestricted r&seNès the company will be applying for grnnls which provide 8n allocation lor corè funding. Thè company ar¥ also planning for ALL FM Training Lld to financially contribule lo All Arts & Media Ltd. 17 RELATED PARTY TRANSACTIONS Dudng the year Mr P Korbel. a director ol ALL Arts & Modia Lld, acted in ¥ kty role al Radio Rtsg•n, charity th81 works dosely with ALL Arts & MeOI8 Lld. ALL FM Training 18 a wholly owned ¥ubsidi8ry of ALL Arts & Media Ltd The ¢harity has 100% ol the voting rh13. Debtors re ALL FM Training 8131sl October 2023 Cr8ditors re ALL FM Training 31st Octotyer 2023 £8.530.15 £7.480.68 Group accounts are not required lo be prepared where In¢om¢ &xcluding inler-Cy)rnpany Iransadions does not exceed £1 million. The last finalised accounts for ALL FM Training Lld. are 8urnmari¥ed below. TRADING STATEMENT Y•ar End¢d 301h Nov8mb•r 2022 Tumover Adminislr8tive Expenses Nel Profit 1.350 807 543 18 CONTROL OF THE COMPANY Control of the company lies wlh the volunteer Irvstees named on Page l. 19 POST BALANCE SHEET EVENTS The trustees consider that there are no signifvnl post balance sheet evenis thst imp8Ct on the finBndo1 statements as presented.