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2025-04-01-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 1ST APRIL 2025

RUFF SQWAD ARTS FOUNDATION

(CHARITABLE INCORPORATED ORGANISATION) CHARITY REGISTRATION NUMBER 1173218

Independent Examiners Ltd The Grain Store Hills Barns Lane Appledram Lane South Chichester PO20 7EG

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RUFF SQWAD ARTS FOUNDATION

(CHARITABLE INCORPORATED ORGANISATION) CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2025

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Page
Legal and Administrative Information 3
Trustees' Report 4 to 8
Independent Examiner's Report on the Accounts 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Accounts 12 to 18
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RUFF SQWAD ARTS FOUNDATION (CHARITABLE INCORPORATED ORGANISATION) LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1173218 START OF FINANCIAL YEAR 02 April 2024 END OF FINANCIAL YEAR 01 April 2025 TRUSTEES AT 01 APRIL 2025 Buba Sahor, Chair Anoton Chambers Derek Boakye

The existing trustees appoint any new trustees following the provisions laid out in the CIO's governing instrument.

GOVERNING INSTRUMENT

CIO - ASSOCIATION Registered 30 May 2017

OBJECTS

To act as a resource for young people and young adults by providing advice and assistance and organising programmes of physical, educational, high quality arts and other activities as a means of:

(a) advancing in life and helping young people and young adults by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals;

b) advancing education;

(c) relieving unemployment;

(d) providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit

PRINICIPAL OFFICE Unit 11 Echo Building East Bay Lane London E15 2SJ PRIMARY BANKERS Lloyds Bank plc 7 Carter Street Staffordshire ST14 8HD INDEPENDENT EXAMINER K Gomes Independent Examiners Ltd The Grain Store Hills Barns Lane Appledram Lane South Chichester PO20 7EG

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Ruff Sqwad Arts Foundation Trustees Report (2024 - 2025)

The Trustees present their annual report together with the financial statements of the Charity for the 2 April 2024 to 1 April 2025

.

Objectives and activities

a. Policies and objective

The objects of Ruff Sqwad Arts Foundation, as set out in our governing document are: To act as a resource for young people and young adults by providing advice and assistance and organising programmes of physical, educational, high quality arts and other activities as a means of:

(a) advancing in life and helping young people and young adults by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals;

(b) advancing education;

(c) relieving unemployment;

(d) providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons.

b. Activities undertaken to achieve objectives

In 2017, grime legends Prince Owusu-Agyekum (aka Rapid) and Ebenezer Ayerh (aka Slix) founded Ruff Sqwad Arts Foundation (RSAF) to give young people direct access to mainstream resources, knowledge, and opportunities to reach their full potential in creative careers and life. Through our innovative way of working, we create meaningful cultural engagement opportunities by integrating high quality arts, youthwork, industry connections and enterprise. We are based in Hackney Bridge, Newham E15 2SJ but we deliver projects mainly at Spotlight, Poplar E14 6GN.

We continue to develop, expand and evolve our range of cross cultural/creative and cross sector offering with a huge emphasis on creating and delivering projects for youth ages 11-21+ to support personal and talent development.

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Current Programming

Arts Council England National Portfolio Award: We have officially started delivery of our Arts Council England funded programmes/activities as listed below;

Activity 1: Grime Pays© – a 5-day music industry immersive experience across 3 age-groups ranging from (11-21) or (11-18)

for those with raw talent and serious about getting into the music industry.

Activity 2: You Can't' Handle The Booth is an open access weekly drop-in workshop for young people wanting to access recording and studio time, whilst supporting them to improve their skills within a supportive environment.

Activity 3: Discuss & Devour podcast series is a youth-led initiative. It provides a platform to voice opinions on a range of topics and issues to become agents of positive social change; bridging cultural, generational and social divide

Activity 4: Merchandise Development - Fashion workshop with a brand consultant to design and develop Grime Pays merchandise for commercial sale to build skills and create access to industry experts.

Activity 5: RDLAC Partnership - supporting young local people in Newham who have the desire to learn and develop their skills within the creative industry through high quality relevant Arts, and cultural activities.

Activity 6: Royal Docks - Support The Royal Docks strategy of building a ‘Talent pipeline’ and any other relevant partners.

Activity 7: Pilot a 6 week music project called ‘Mu-School’ in partnership with a Secondary School located in one of ACE London Priority places to support young people develop their creative skills and widen their industry knowledge

The Winternship: Is a 12 month paid development opportunity for 18-25 year old creatives to engage in high quality, industry-standard film/Screen/stage and music learning activities, creating a short film, providing work-experience, employment and progression pathways. The Winternship was developed with young people from the four Olympic boroughs, and predominantly from underserved backgrounds/communities. All young people on the programme gain paid training opportunities to shadow, learn and develop their skills via bespoke high quality workshops.

Newham Heritage (Black History Month): Newham Council x RSAF collaboration to celebrate Black History Month for an event called Beats to Legacy in Stratford Town Hall. The event highlighted the evolution of Black British culture over the past 30 years and featured a

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showcase of film with Directors Dumas Haddad and Steven Eniraiyetan taking the stage for a Q & A hosted by Imana Dione.

Grime Pays Graduate Programme (Youth Music): 6 month graduate programme to support young musicians via free studio time, professional development, career opportunities, 1-2-1 mentoring and more. Sessions are delivered weekly on a rotary basis where young people book via the RSAF booking system.

Mu-School (E.L.A.M): A 12 week programme in collaboration with East London Arts and Music (E.L.A.M) college in Bow. During the 12 weeks young people will engage in masterclass workshops on the following;

Beat Production: Participants will learn the essential components of music production using industry-standard software, gaining a comprehensive understanding of the tools and techniques required to create professional-quality sounding tracks. ●Songwriting: Young people will explore the theory of songwriting, with the support of an experienced guest songwriter, focusing on lyric structure, lyrical content, and the role of backing vocals. This workshop emphasises the importance of crafting meaningful and impactful songs.

●Recording: Building on the skills developed in beat production and songwriting, participants will have the opportunity to record and compose their tracks. This hands-on experience is crucial for bringing their creative ideas to life, boosting confidence, and enhancing self-esteem.

●Music Business Masterclass: This session will provide participants with critical industry knowledge and practical tools essential for pursuing careers in the music industry. Through in-depth facilitation by expert industry professionals and special guests, young people will gain insights into the business side of music.

●Performance for the Camera: In this workshop, participants will learn valuable techniques for performing on camera, while also gaining an understanding of the various off-camera roles involved in videography and music video production.

●Video Shoot: Participants will gain direct experience in a professional video shoot, working alongside a renowned video director. They will also have the opportunity to take on leadership roles in various off-camera capacities, providing them with a well-rounded understanding of video production.

●Live Showcase: The live showcase will offer participants the chance to perform on stage, providing them with practical experience and a deeper understanding of the various roles involved in live event production.

In approving the RSAF programming, the Trustees have had regard to the guidance issued by the Charity Commission on public benefit.

Achievements and performance

a. Key performance indicators

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We are still working on ways to build and maintain our reserves whilst looking at how we can become self-sustainable. We have started renting our studio space to paying clients which has started to generate income. We will continue to look at ways to diversify our income alongside our fundraising efforts.

Financial review

a. Going concern

Trustees and co-founders have reviewed the forecast for the next year to confirm that nothing will stop the charity from continuing its work. The charity is currently in a good position and will continue to strengthen its capacity to generate income and implement measures to become more sustainable.

b. Reserves policy

The charity aims to have general reserves totaling £6,000. Structure, governance and management

a. Constitution

Ruff Sqwad Arts Foundation (RSAF) has a Constitution of a Charitable Incorporated Organisation and is registered with the Charity Commission. The principal object of the Charity is to act as a resource for young people and young adults by providing advice and assistance and organising programmes of physical, educational, high quality arts and other activities.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the

Trust deed.

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by: ................................................ Buba Shor [Baz2515C59C7FF3477... by: Trustee (chair) ................................................ |[Depp] Signed by:[ Beale] BE94E1FA588242C... Derek Boakye Trustee (Treasurer)

RUFF SQWAD ARTS FOUNDATION (CHARITABLE INCORPORATED ORGANISATION) INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

FOR THE YEAR ENDED 1ST APRIL 2025

Report to the trustees of Ruff Sqwad Arts Foundation on the accounts for the year ended 1st April 2025.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 the 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:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed :

Date : 30.4.26

Kim Gomes FCIE MAAT Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane Chichester PO20 7EG

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RUFF SQWAD ARTS FOUNDATION (CHARITABLE INCORPORATED ORGANISATION) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 1ST APRIL 2025

Notes
INCOMING RESOURCES
Donations & Legacies
4a
Investment Income
4b
Charitable Activities
4c
TOTAL INCOMING RESOURCES
EXPENDITURE
Costs of Charitable Activities
5
NET INCOMING/(OUTGOING) RESOURCES
6
Balances Brought Forward
BALANCES CARRIED FORWARD
RESOURCES EXPENDED
TRANSFERS BETWEEN FUNDS
NET MOVEMENT IN FUNDS
Unrestricted
Restricted
Total
Total
Funds
Funds
2024/25
2023/24
£
£
£
£
59,068
168,940
228,008
180,692
738
-
738
415
2,660
-
2,660
2,016
62,466
168,940
231,406
183,123
54,998
164,820
219,818
185,819
54,998
164,820
219,818
185,819
7,468
4,120
11,588
(2,696)
2,348
(2,348)
-
-
9,816
1,772
11,588
(2,696)
8,380
31,467
39,847
42,343
18,196
33,239
51,435
39,647

All of the Charity's operations are classed as continuing operations.

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RUFF SQWAD ARTS FOUNDATION (CHARITABLE INCORPORATED ORGANISATION) BALANCE SHEET AS 1 APRIL 2025

Unrestricted Restricted Total Total
Fund Fund 01-Apr-25 01-Apr-24
£ £ £ £
Assets Notes
Tangible Assets 3 78 - 78 2,888
Investment Assets 7 - - - -
78 - 78 2,888
Current Assets
Debtors & Prepayments 9 - - - 250
Cash at bank and in hand 8 19,408 33,239 52,647 37,970
Total Current Assets 19,408 33,239 52,647 38,220
Creditors:amounts falling due 10 1,290 - 1,290 1,260
within one year
NET CURRENT ASSETS 18,118 33,239 51,357 36,960
TOTAL ASSETSless current liabilities 18,196 33,239 51,435 39,847
Creditors:amounts falling due in more 11 - - - -
one year
NET ASSETS 18,196 33,239 51,435 39,847
FUNDS OF THE CHARITY
General Funds 18,196 - 18,196 8,380
Restricted funds 6 - 33,239 33,239 31,467
TOTAL FUNDS 18,196 33,239 51,435 39,847

The financial statements were approved, authorised and signed on their behalf by:

Approved by the Trustees on …....................................

Signed on their behalf by Trustee ….............................. [Baz2515C59C7FF3477... by:

Print Name: …..............................

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RUFF SQWAD ARTS FOUNDATION (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 1 APRIL 2025

1. General information

Ruff Sqwad Arts Foundation is a Charitable Incorporated Organisation. The address of its registered office can be found on page 3 of these financial statements.

2. ACCOUNTING POLICIES

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.

2.1 Basis of preparation of financial statements:

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2022.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The CIO meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

2.2 Going Concern

Trustees and co-founders have reviewed the forecast for the next year to confirm that nothing will stop the charity from continuing its work. The charity is currently in a good position and will continue to strengthen its capacity to generate income and implement measures to become more sustainable.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity.

Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Support costs are those costs incurred directly in support of expenditure on the objects of the Charity and include project management carried out at Headquarters.

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Charitable activities and Governance costs are costs incurred on the Charity's operations, including support costs and costs relating to the governance of the Charity apportioned to charitable activities.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

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RUFF SQWAD ARTS FOUNDATION (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS FOR THE ENDED 1ST APRIL 2025

2.6 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pretax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.7 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.8 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

2.9 Tangible fixed assets and depreciation

All assets costing £200 are capitalised.

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equipment

5 years straight line

There has been no change to the accounting polices (Variation rules and methods of accounting) since last year.

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RUFF SQWAD ARTS FOUNDATION

(CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS

FOR THE ENDED 1ST APRIL 2025

3. TANGIBLE FIXED ASSETS

Additions
At 2 April 2024
At 1 April 2025
At 2 April 2023
Cost
Accumulated Depreciation
At 2 April 2024
Charge for the Year
At 1 April 2025
Net Book Value
At 1 April 2025
Office Equipment
2025/24
£
£
14,048
14,048
-
-
14,048
14,048
11,160
11,160
2,810
2,810
13,970
13,970
78
78
2,888
2,888

The annual commitments under non-cancelling operating leases and capital commitments are as follows: 1st April 2025 : None ,1st April 2024 : Nil

4. INCOMING RESOURCES

Note
c) Incoming from Charitable Activities�
a) Donations & Legacies
Donations
Grants
Other income
b) Investment Income
Investment income
Other income generation
Studio Hire
Unrestricted
Restricted
Total
Total
Funds
Funds
2025/24
2024/23
£
£
£
£
8,386
-
8,386
5,260
50,682
168,940
219,622
170,690
-
-
-
4,742
59,068
168,940
228,008
180,692
738
-
738
415
738
-
738
415
-
-
-
59
2,660
-
2,660
1,957
2,660
-
2,660
2,016

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RUFF SQWAD ARTS FOUNDATION (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS FOR THE ENDED 1ST APRIL 2025

5. RESOURCES EXPENDED

Analysis of expenditure by activities:-

Delivery of workshops
Total 2024/23
Delivery
Analysis of Supports costs:-
Marketing
General expensees
Travel
Insurance
Contractors-project specific
General Project expenses
Equipment
IT Software and consumables
Postage
Repairs & maintenance
Subscriptions
Other
Bank charges
Cleaning
Depreciation
Rent
Analysis of direct costs:-
Independent Examiner Fee
Professional Fees
Activities
Grant
undertaken
funding of
directly
activities
£
£
183,019
-
Support
Total
Total
Costs
2025/24
2024/23
£
£
£

36,799
219,818
185,619
29,625
185,619
Delivery of
Total funds
Total funds
Workshops
2025/24
2024/23
£
£
£
128,323
128,323
120,570
25,944
25,944
10,234
731
731
821
28,021
28,021
24,370
155,995
-
183,019
183,019
155,994
-
-
-
3,913
3,913
4,979
24
24
6
-
-
140
2,810
2,810
2,810
1,800
1,800
512
2,387
2,387
2,500
4,898
4,898
2,742
-
-
1,139
-
-
80
20
20
50
-
-
66
642
642
748
500
500
-
1,441
1,441
8,758
18,364
18,364
5,095
36,799
36,799
29,624

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RUFF SQWAD ARTS FOUNDATION (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS (continued) FOR THE ENDED 1ST APRIL 2025

6. STATEMENT OF FUNDS

CURRENT YEAR

Unrestricted funds
General Funds
Balance
Gains &
Balance
02-Apr-24
Income
Expenditure
(Losses)
Transfer
01-Apr-25
£
£
£
£
£
8,380
62,466
(54,998)
-
2,348
18,196

Restricted Funds

CURRENT FINANCIAL YEAR

CURRENT FINANCIAL YEAR
Total of funds
Elevate Restricted Fund
FFL Community Space Podcast
Newham Heritage
Thames Project Mu-School
LBN Festival
London Youth Project
NPO (Elevation)
Balance
Gains &
Balance
02-Apr-24
Income
Expenditure
(Losses)
Transfer
01-Apr-25
£
£
£
£
£
2,098
-
-
(2,098)
-
980
24,360
(22,203)
3,137
-
14,000
(10,359)
3,641
-
13,180
(4,558)
8,622
-
400
(400)
-
250
-
-
(250)
-
28,139
117,000
(127,300)
17,839
31,467
168,940
(164,820)
-
(2,348)
33,239
39,847
231,406
(219,818)
-
-
51,435

Restricted funds in the year are as follows:

Elevate: - An arts council capacity building grant originally set for two years but extended by a further 12 months due to covid.

Foundation For Future London (Capital Grant) : A capital grant project to help repurpose and renovate our Hackney Bridge office space into an industry standard podcast space.

Good Growth Hub Podcast : A grant to lead and facilitate the delivery of a podcast for young black men in east London to discuss various topics, issues and challenges they face growing up in east London.

Thames Project Mu-school : A grant from Tower Hamlets Arts & Music education Service (THAMES) to deliver a 12 week pilot music project for 14-16 year olds.

Heritage Project: A local authority grant to support the creation of a short documentary on heritage and a short music album from young people.

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RUFF SQWAD ARTS FOUNDATION

(CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS (continued) FOR THE ENDED 1ST APRIL 2025

STATEMENT OF FUNDS PRIOR YEAR

Balance Gains & Balance
02-Apr-23 Income Expenditure (Losses) Transfer 01-Apr-24
£ £ £ £ £
Unrestricted funds
General Funds 5,566 11,454 (19,736) - 11,096 8,380
RESTRICTED FUNDS - PRIOR YEAR
Balance Gains & Balance
02-Apr-23 Income Expenditure (Losses) Transfer 01-Apr-24
£ £ £ £ £
Elevate Restricted Fund 3,818 - (1,720) - - 2,098
FFL DND Podcast 5 13,440 (12,465) - - 980
Newham Festival Show 2022 63 - - - (63) -
St Jame's Place YCHTB 2,915 - - - (2,915) -
RDLAC Queens Jubilee Project 2,835 - - - (2,835) -
Other Restricted Funds 16 - - - (16) -
LBN Festival - 1,400 (1,400) - - -
London Youth Project - 5,175 (4,925) - - 250
NPO (Elevation) - 122,059 (93,920) - - 28,139
Trench Mag Shoot - 12,595 (12,595) - - -
9,652 154,669 (127,025) - (5,829) 31,467

The Restricted Funds are wholly represented by the CIO's cash reserves and are to be expended as specified above.

7. INVESTMENTS

The CIO held no investment assets during this or the previous financial period.

8. CASH AT BANK AND IN HAND

Cash at bank
9. DEBTORS AND PREPAYMENTS
Trade debtors
Sundry accounts receivable
Unrestricted
Restricted
Total
Total
Funds
Funds
2025/24
2024/23
£
£
£
£
19,408
33,239
52,647
37,970
19,408
33,239
52,647
37,970
Unrestricted
Restricted
Total
Total
Funds
Funds
2025/24
2024/23
£
£
£
£
-
-
-
(40)
-
-
-
290
-
-
-
250

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RUFF SQWAD ARTS FOUNDATION (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS (continued) FOR THE ENDED 1ST APRIL 2025

10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR

Independent Examiner's Fee Unrestricted
Restricted
Total
Total
Funds
Funds
2025/24
2024/23
£
£
£
£
1,290
-
1,290
1,260
1,290
-
1,290
1,260

11. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The CIO held no long term liabilities during this or the previous financial period.

12. STAFF COSTS AND NUMBERS

The CIO employed no members of staff during this or the previous financial period.

13. TRUSTEES AND OTHER RELATED PARTIES

During the year, no payments were made to Trustees or related parties.

14. RISK ASSESSMENT

The Trustees actively review the major risks which the CIO faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

15. RESERVES POLICY

The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.

16. PUBLIC BENEFIT

The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.

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