REGISTERED COMPANY NUMBER: 07297950 (England and Wales) REGISTERED CHARITY NUMBER: 1180547
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021
FOR
DIFFERENT PLANET ARTS
44 Grand Parade Brighton East Sussex BN2 9QA
Chariot House Limited Chartered Accountants
DIFFERENT PLANET ARTS
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 7 |
| Independent Examiner's Report | 8 | ||
| Statement of Financial Activities | 9 | ||
| Balance Sheet | 10 | to | 11 |
| Notes to the Financial Statements | 12 | to | 17 |
DIFFERENT PLANET ARTS (REGISTERED NUMBER: 07297950)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2021. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The principle activity of the organisation is the promotion of social inclusion among people who are socially excluded from society or parts of society as a result of a disability, ill health (physical or mental) or poor educational or skills attainment through the provision of performing and cultural arts based activities designed to help them to integrate into the community and assist them in their development as full members of society.
As well as the to advance education in the performing and cultural arts, in particular but not exclusively with persons who may require help because of a disability, ill health (physical or mental) or poor educational or skills attainment.
Different Planet Arts works to enrich the lives of people marginalised because of learning difficulties and complex additional needs through the provision of accessible sensory theatre and play activities. We create events and environments in a range of settings in which we enable participants to co-create and play - connecting their inner and outer worlds; we support personal transformation, connection and community; we devise events and happenings tailored to the needs of specific groups of participants. The therapeutic value of play and creativity is core to our work, within our creative expressive environments, and we encourage participants to invite their families and friends.
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DIFFERENT PLANET ARTS (REGISTERED NUMBER: 07297950)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
ACHIEVEMENT AND PERFORMANCE Charitable activities
As the new financial year began we continued to respond to and deal with the effects of the Covid Pandemic. We were able to pivot and respond to the challenges that this has posed both to our beneficiaries and our organisation and we were quick to adapt, change and mobilise our resources to address the increased need experienced by our beneficiary families during this difficult time. As a very small organisation with a project-based income and minimal overheads we were probably more able to do this than many organisations. As an organisation previously focused on live creative engagement through multi arts platforms the pandemic did however result in the temporary cessation and cancellation of all our activities as lockdown as we entered lockdown. Questions on how best to move forward were immediately answered when we turned responded to the needs of our beneficiaries.
We identified the increased need that SEND families faced during these incredibly tough and challenging times both during the pandemic as services were cut and basic resources vanished and families experienced isolation and prolonged time with no respite. In addition to this many of our beneficiaries - children and young people are at a heightened risk from the virus, as well as struggling with the practical implications of the Pandemic and Covid measures which have often meant changes in routines and behaviour which is often experienced as unsettling and distressing. Talking to families and networking and working closely with peer organisations during this time not only helped us identify where and how best we could help but also in so doing the best way forward for our organisation during this incredibly challenging time. We felt that the best way to reach families and both our primary and secondary beneficiaries was directly through the parents and supporting the parents of children with complex additional needs by providing ideas, methodologies and support with creative engagement - inclusive play and creativity. This provided not only activities for families in which all the family could participate during these prolonged isolated times but also to in doing so provided emotional and behavioural support for parents and children and young people. We were able to tap into emergency support funds and created new projects to support SEND families during this period as well as developing new areas and ways of working for the organisation through online inclusive play skills support initiatives for parents and carers. This move away from live performances and projects necessitated by the pandemic saw us develop and deliver a series of Zoom courses for parents and carers, develop comprehensive online inclusive plays skills resources as well as Facebook support groups and telephone support for parents. Later on in the year we were able to move from emergency response and approach recovery finding new ways of delivery and possible new ways forward through the pandemic.
Although this difficult year has meant that our logistics/ office team has contracted and previously planned organisational development halted the dedication of the remaining organisational team and the creative delivery teams has meant that our range of offers and skills base has developed and increased dramatically and beyond what we would otherwise have expected in a similar time frame without a pandemic. As we begin to move out of emergency and towards recovery as an organisation we have secured some funding that will in the coming months enable to continue to support families while finding new ways to produce Covid resilient work whether live or online or a combination of the two. Having developed the training and family support strand of our work during the first year of the Pandemic we will now move forward researching and developing a new blended delivery ( both on and offline) approach to our work with a new Arts Council funded project . We have also been exploring ways of bringing back our sensory theatre installation spaces in the coming year if at all possible.
Moving into the next year the challenge will remain to produce high quality and meaningful work during these uncertain times that is both engaging and has built into its cores all the benefits that working with the arts provides while addressing some of the difficulties that our beneficiary families face.
It is estimated that our worked will have benefitted approximately 1000 individuals during 2020 -2021. Reports and evaluations are available on request.
Organisational and Strategic Development
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DIFFERENT PLANET ARTS (REGISTERED NUMBER: 07297950)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
The main aim during 2020-2021 remained ensuring the survival of the organisation which continued to function delivering much needed work while streamlined down to the bare minimum - CEO, fundraiser part time and admin project-based worker. Once past the initial firefighting response phase we continued to deliver emergency response work but forward planning beyond this in such an uncertain sea remained difficult until early 2021.
In order to strengthen our remaining core in such an uncertain situation we decided to initially streamline and deliver immediate aid through an educational support initiative and develop new covid proof work while adapting and pivoting our offer and waiting to see what transpired. Towards the end of 2020 we received some vital core funding to enable us to sustain our core and focus on organisational development and see us through this difficult period while devising and developing new Covid resilient work in addition to our initial Covid response. We are currently fundraising for research and development work for the summer of 2021 to experiment and devise with new ways of delivering work in as accessible and sustainable way through these difficult times. and see and think of producing Covid proof work into the summer/ early autumn of 2021. We have also decided to devise work that it will be possible to deliver what ever the situation with Covid and that is not dependent on live delivery until autumn 2021.
The original work planned for this period around organisational development and developing our funding base had to take a back seat or be reimagined as we wait to see the lay of the land and what transpires. Our three year strategy had to be adapted to meet the new situation effecting our beneficiaries and also the sectors within which we work - the arts, disability provision and the third sector in general all dramatically and detrimentally affected by the pandemic.
During this period we tapped into emergency response funding streams both in order to support and address the needs of our beneficiaries and also in order to sustain our amll team. During much of the year funding streams were diverted to emergency response and towards the end of 2020 and early 2021 we were able to once again approach broader range of funders as funding streams opened up again.
We also identified the next steps needed to develop our funding base and broaden our fundraising to include community fundraising as well as sponsorship and develop relationships with ambassadors and patrons and hope to move forward with this in 2021-2022.
Our plan to further develop a neurodiverse delivery team were put on hold due to the Pandemic but we still worked very closely with our neurodiverse beneficiaries and community in devising and delivering work during this period. We also worked very closely with other peer providers during this period in order to strengthen our offer and the support that we could offer our community. As we go forward into a new year we will resume developing our neurodiverse teams and organisational structure.
We spent a lot of time formulating Covid strategies and health and safety procedures for every aspect of our work. In addition to this it is estimated that the challenges that Covid has bought in this initial phase has added at least a quatre again to our work load as we adapt and respond to ever changing and unpredictable situations.
As soon as the situation permits we will be writing a new strategic plan for the coming years.
Wildheart Sensory Theatre Project
At the end of last year beginning of this financial year our brand new Wildheart Sensory Theatre Project and Tour needed to be postponed .As the format for this project is predominantly live and within a large multisensory space we have elected to postpone it until the pandemic allows us to relaunch it and not to adapt it to an online format. Both options would entail raising funds and as Wildheart operates within a giant multisensory environment with an original and new theatre piece, music we will wait. Until conditions allow us to resume live work again. We began to think about how to best Covid proof it in the future and also in the last months of 2020 and beginning of 2021 to fundraise for the re rehearsal and relaunch with a plan to relaunch and finish the tour in autumn 2021. We then intend to finish our tour delivering sensory theatre in and around Sussex in schools as we think that this rather than delivering in Theatres and Arts Centres will give us a the best chance of being able to finish the tour if Covid lingers. We then hope to fundraise for a small national tour in 2022.
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DIFFERENT PLANET ARTS (REGISTERED NUMBER: 07297950)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
Online Inclusive Play Skills Support Initiative for Parents, Carers and Professionals Project 1 and Project 2 - Emergency Response Projects for our Beneficiary Families.
In response to the increased isolation and cuts in support services experienced by our beneficiary families we developed an online inclusive play skills support initiative comprised of multiple strands of support which could be experienced individually or as stand alone services or a whole. These included detailed online resources available through our website on different elements of inclusive play - ideas, tips, theory and methodologies all designed to provide creative engagement for all the family to do together while isolating or shielding at home for prolonged periods. We complemented these with a series of online Zoom courses 15 in all through both initiatives covering inclusive play, sensory storytelling, multisensory play and spaces and inclusive music. These then ran alongside Facebook support groups and a telephone support line all designed to support parents with creative play designed to alleviate some of the stresses and strains and challenges bought on by the pandemic. Feedback suggests that these two initiatives were highly successful and have made a real difference to people during these difficult times. Please see our website at https://differentplanetarts.org.uk/inclusive-play-skills/ for the online inclusive play skills resources.
As well as reaching parents we trained professionals during this period including teachers , respite care workers and theatre practitioners from around the country and further afield and reached hundreds of families during this period. This has bought us much closer to our beneficiaries and allowed us to spread our reach much further than we would otherwise have done.
Work on developing our neurodiverse inclusive play skills delivery team has been put on hold until social distancing restrictions allow for safe face to face delivery of these projects.
COMMISSIONS AND NEW WORK
New Work and Work Under Development Before Covid
Blended Delivery Research and Development Project for Summer 2020-2021
After having focused our initial energy on helping our beneficiaries through inclusive play and creative engagement support initiatives, we are now looking to explore and develop ways to Covid proof our work. We need to develop our creative output as well as the logistics and delivery methods around them. At the time of writing we have secured Arts Council funds to research and develop new work that is developed around both online and offline delivery. This will have the capability to respond and flex to the changing vagaries that Covid will most likely continue to bring our way. In this way we hope to hone and develop our skills as creatives learning new skills around how to translate our work through a screen and in non live situations that is both high quality, accessible and meaningful. We will also explore and deliver a project delivery methodology that is Covid secure and new ways of programming our work. This later element will most likely in the future be made up of off both online and live elements within each project or offer and structures that will be able to be adapted to illness or social distancing measures if they continue and the continued need for some of our more vulnerable beneficiaries to isolate.
We will explore translating our work to onscreen whether that be music, puppetry , multisensory participation, the use of green screens, the creation of interactive sensory films, interactive Zoom workshops and Covid safe outdoor performances. We estimate that for the successful delivery of all the project delivery methods that will be available to us we will have to work even more closely with parents encouraging them to participate and cofacilitate within pieces of work.
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DIFFERENT PLANET ARTS (REGISTERED NUMBER: 07297950)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
This research and development work will enable us to develop work going forward and ensure our creative engagement offer remains robust, accessible and fun.
Depot Cinema
In late 2019 we began initial work with The Depot Cinema to collaborative on a project to develop local inclusive cinema offers to local families, reimagining existing inclusive or 'relax cinema' events. Visits to the cinema and the screenings would be made more inclusive through facilitated sessions that offered creative interventions through music, character work, object theatre, puppetry and storytelling to enhance and support communication, support the needs of individuals and deepen engagement with the film. We were still in the initial stages of project development and raising funds for the project which we hoped to run in the winter of 2020 when COVID stuck.
This project has been put on hold until the pandemic allows a return to cinema attendance or if this is not possible for some time then we will reimagine the initiative once the landscape going forward is more stable and certain.
Developing our Inclusive Play Skills & Creative Engagement Training Initiative
We are in the initial stages of moving into the next phase of our inclusive play and creative engagement training initiative. We are in the early stages of developing our training programme with the intention of broadening our reach cross the region in the coming year. Valuable feedback from participants and beneficiaries has demonstrated a further need to develop the content of our courses offering new modules and workshops to run alongside our existing offer. We would like to gain endorsements this year from professional bodies and work with East Sussex Council and move towards being recognised as an important regional provider of inclusive play and arts training. East Sussex Council Looked After Children's Service are also keen for us to train more of their team in the coming year and we hope that this will lead to commissioning by local councils and a regular source of income for the organisation in the years ahead. We would also like to continue to develop our facilitation work in our training programme to include our neurodiverse team. We are at present fundraising for this work.
This stream of our inclusive play skills training and team development as mentioned above has been postponed until circumstances permit safe face to face delivery and or a more certain world where predicting the likely hood of such projects taking place becomes more realistic.
The COVID 19 Pandemic
Within the last month the pandemic has struck and lockdown has been imposed. This continues to have a huge effect on our beneficiaries as well as on the organisation. We have devised and implemented several COVID strategies and response assessments to safe guard both our beneficiaries and team. It has meant that all our work has been postponed or cancelled for the foreseeable future. This includes our new sensory theatre show Wildheart which was 3 days into a 4 month tour having just come out of production. It also includes our planned inclusive play skills and creative engagement programme for later in the year and the cancelation of planned commissioned work. This is devastating for us but as a small organisation we are perhaps more nimble and flexible than larger organisations in that we have not to make people redundant or close. We chose to pay our facilitation and performance teams the equivalent of one month worth of work which had been cancelled and kept our core team working as far as funds would permit to try and find a way through the emergency. At every moment we have been acutely aware of the circumstances that now face our beneficiaries and their families through lockdown and social distancing - increased isolation, strains on mental health, disruption to important routines and reduced support as from services and PA's, as this has all but evaporated in the initial stages. We feel sure that the way forward is to try and continue to provide a service to our beneficiaries and we are currently looking into ways of adapting our services in order to be able to reach them with the support that they need. We anticipate that this will be through some kind of online inclusive play skills and creative engagement support programme delivered through different platforms with the aim of reducing isolation and supporting parents and children with ideas and structures for play and engagement. We will also aim to provide parents with creative interventions to support children facing such challenging times using creativity to support behaviour and wellbeing. We have applied to the Sussex Community Foundations Emergency Response Fund to enable us to do this. We also anticipate that working together with other organisations and agencies will be the way forward supporting each other and pooling resources to support our beneficiaries. We have also tentatively rescheduled all other work where possible and wait to see how things unfold. We are grateful for the support of all our funders who are at this difficult time doing their utmost to support us as we begin to navigate through the uncertain and choppy waters of the pandemic.
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DIFFERENT PLANET ARTS (REGISTERED NUMBER: 07297950)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2021
FINANCIAL REVIEW
Financial position
The total income for the year was £37,375 (2020: £38,528) and total expenditure was £21,823 (2020: £45,091). This resulted in funds carried forward increasing to £29,588, £27,541 of which is restricted.
Reserves policy
The Trustees believe it is important they hold as financial reserves the funds necessary to ensure an ordered and proper closing of Different Planet Arts. The Trustees only wish to have these financial reserves at a minimum level and will therefore review the funds annually. It is intended that over the next three years as funds begin to come in that reserves will start to be built.
In the next three years the aim is to start putting down reserve funds in order to one day pay for:
Any redundancy payments due to employees
Terminating service contracts such as office rent and equipment
Contingency sum for outstanding liabilities
Accountancy, audit and other professional costs
The smoothing of any fluctuations in fundraising
The Reserves Policy assumes no immediate withdrawal of funding would occur. To cover for an immediate loss of funds, staff costs for three months should be added.
At present the entire Different Planet Arts team work on a self-employed and part time basis so in the event of closure there would be no PAYE costs to address and so our reserves are at a current minimal level needed to close the Charity in an orderly fashion. We currently hold reserves of £500 in reserve and we are actively working to increase our reserves. We plan to transition to PAYE in the next 18 months by which time we will have raised enough to cover any expenses incurred by a funding deficit or closure of the charity. Plans for the coming years aim for general reserve to be increased to provide 3 months cover for commitments. The Trustees review the policy and progress towards meeting the target level of reserves annually.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The charity was registered with the Charity Commission on 5 November 2018.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
07297950 (England and Wales)
Registered Charity number
1180547
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DIFFERENT PLANET ARTS (REGISTERED NUMBER: 07297950)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2021
Registered office
44 Grand Parade Brighton BN2 9QA
Trustees
C J Buckley D M Parker (resigned 25/6/2020) S Stevens G A Taylor C H Rose (appointed 25/6/2020) K J Pople (appointed 11/9/2020) S A Gaston (appointed 14/12/2020) J H Khalfan (appointed 14/12/2020)
Independent Examiner
John Thacker FCA DChA Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
Approved by order of the board of trustees on 25th January 2022 and signed on its behalf by:
G A Taylor - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DIFFERENT PLANET ARTS
Independent examiner's report to the trustees of Different Planet Arts ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2021.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
John Thacker FCA DChA Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
26th January 2022
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DIFFERENT PLANET ARTS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021
| Unrestricted Restricted fund funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 52 37,325 Charitable activities Arts and Drama Programmes - - Other trading activities 3 - - Total 52 37,325 EXPENDITURE ON Charitable activities Arts and Drama Programmes 1 21,823 NET INCOME/(EXPENDITURE) 51 15,502 RECONCILIATION OF FUNDS Total funds brought forward 1,996 12,039 TOTAL FUNDS CARRIED FORWARD 2,047 27,541 |
2021 Total funds £ 37,377 - - 37,377 21,824 15,553 14,035 29,588 |
2020 Total funds £ 36,178 2,061 289 38,528 45,091 (6,563) 20,598 14,035 |
|---|---|---|
The notes form part of these financial statements
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DIFFERENT PLANET ARTS (REGISTERED NUMBER: 07297950)
BALANCE SHEET
31ST MARCH 2021
| Unrestricted Restricted fund funds Notes £ £ CURRENT ASSETS Debtors 6 13,765 - Cash at bank and in hand 6,115 27,541 19,880 27,541 CREDITORS Amounts falling due within one year 7 (17,833) - NET CURRENT ASSETS 2,047 27,541 TOTAL ASSETS LESS CURRENT LIABILITIES 2,047 27,541 NET ASSETS 2,047 27,541 FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS |
2021 Total funds £ 13,765 33,656 47,421 (17,833) 29,588 29,588 29,588 2,047 27,541 29,588 |
2020 Total funds £ 9,925 17,416 27,341 (13,306) 14,035 14,035 14,035 1,996 12,039 14,035 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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DIFFERENT PLANET ARTS (REGISTERED NUMBER: 07297950)
BALANCE SHEET - continued
31ST MARCH 2021
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 25th January 2022 and were signed on its behalf by:
G A Taylor - Trustee
The notes form part of these financial statements
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DIFFERENT PLANET ARTS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The trustees consider that the Covid-19 pandemic will not have a significant impact on the charity's core funding. The trustees regard any impact to be short term rather than affecting the charity's ability to continue as a going concern. There are no material uncertainties affecting the current year's accounts.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes. Accordingly the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
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DIFFERENT PLANET ARTS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021
2. DONATIONS AND LEGACIES
| Donations Grants Grants received, included in the above, are as follows: Sussex Community Foundation Arts Council True Colours Same Sky Henry Smith Foundation East Sussex County Council Neighborhood Postcode Lottery Fund Sussex Community Foundation - Emergency Response Awards For All - Emergency Response 3. OTHER TRADING ACTIVITIES Ticket sales |
2021 £ 52 37,325 37,377 2021 £ 4,980 - - 3,840 - - 13,650 4,880 9,975 37,325 2021 £ - |
2020 £ 853 35,325 |
|---|---|---|
| 36,178 | ||
| 2020 £ - 11,700 8,500 9,925 5,000 200 - - - |
||
| 35,325 | ||
| 2020 £ 289 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2021 nor for the year ended 31st March 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2021 nor for the year ended 31st March 2020.
continued...
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DIFFERENT PLANET ARTS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021
| 5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| fund | funds | funds | ||
| £ | £ | £ | ||
| INCOME AND ENDOWMENTS FROM | ||||
| Donations and legacies | 6,053 | 30,125 | 36,178 | |
| Charitable activities | ||||
| Arts and Drama Programmes | - | 2,061 | 2,061 | |
| Other trading activities | 289 | - | 289 | |
| Total | 6,342 | 32,186 | 38,528 | |
| EXPENDITURE ON | ||||
| Charitable activities | ||||
| Arts and Drama Programmes | 8,007 | 37,084 | 45,091 | |
| NET INCOME/(EXPENDITURE) | (1,665) | (4,898) | (6,563) | |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 3,661 | 16,937 | 20,598 | |
| TOTAL FUNDS CARRIED FORWARD | 1,996 | 12,039 | 14,035 | |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2021 | 2020 | |||
| £ | £ | |||
| Prepayments and accrued income | 13,765 | 9,925 |
continued...
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DIFFERENT PLANET ARTS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2021 | 2020 | |||
|---|---|---|---|---|
| £ | £ | |||
| Other creditors | 14,833 | 13,168 | ||
| Accruals and deferred income | 3,000 | 138 | ||
| 17,833 | 13,306 | |||
| MOVEMENT IN FUNDS | ||||
| Net | Transfers | |||
| movement | between | At | ||
| At 1/4/20 | in funds | funds | 31/3/21 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 1,996 | 51 | - | 2,047 |
| Restricted funds | ||||
| Awards for All | 2,002 | (1,426) | (576) | - |
| Sussex Community Foundation | - | 3,060 | - | 3,060 |
| Arts Council | 2,856 | (1,092) | - | 1,764 |
| True Colours | 3,116 | (3,116) | - | - |
| Same Sky | 4,065 | 3,840 | - | 7,905 |
| Neighborhood Postcode Lottery Fund | - | 7,900 | - | 7,900 |
| Sussex Community Foundation - Emergency | ||||
| Response | - | (576) | 576 | - |
| Awards For All - Emergency Response | - | 6,912 | - | 6,912 |
| 12,039 | 15,502 | - | 27,541 | |
| TOTAL FUNDS | 14,035 | 15,553 | - | 29,588 |
8. MOVEMENT IN FUNDS
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continued...
DIFFERENT PLANET ARTS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021
8. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 52 | (1) | 51 |
| Restricted funds | |||
| Awards for All | - | (1,426) | (1,426) |
| Sussex Community Foundation | 4,980 | (1,920) | 3,060 |
| Arts Council | - | (1,092) | (1,092) |
| True Colours | - | (3,116) | (3,116) |
| Same Sky | 3,840 | - | 3,840 |
| Neighborhood Postcode Lottery Fund | 13,650 | (5,750) | 7,900 |
| Sussex Community Foundation - Emergency | |||
| Response | 4,880 | (5,456) | (576) |
| Awards For All - Emergency Response | 9,975 | (3,063) | 6,912 |
| 37,325 | (21,823) | 15,502 | |
| TOTAL FUNDS | 37,377 | (21,824) | 15,553 |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| At 1/4/19 | in funds | 31/3/20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 3,661 | (1,665) | 1,996 |
| Restricted funds | |||
| Awards for All | 9,902 | (7,900) | 2,002 |
| Chalk Cliff Foundation | 2,730 | (2,730) | - |
| Sussex Community Foundation | 4,305 | (4,305) | - |
| Arts Council | - | 2,856 | 2,856 |
| True Colours | - | 3,116 | 3,116 |
| Same Sky | - | 4,065 | 4,065 |
| 16,937 | (4,898) | 12,039 | |
| TOTAL FUNDS | 20,598 | (6,563) | 14,035 |
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continued...
DIFFERENT PLANET ARTS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021
8. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 6,342 | (8,007) | (1,665) |
| Restricted funds | |||
| Awards for All | - | (7,900) | (7,900) |
| Chalk Cliff Foundation | - | (2,730) | (2,730) |
| Sussex Community Foundation | - | (4,305) | (4,305) |
| Arts Council | 11,700 | (8,844) | 2,856 |
| True Colours | 8,500 | (5,384) | 3,116 |
| Same Sky | 9,925 | (5,860) | 4,065 |
| Carousel | 2,061 | (2,061) | - |
| 32,186 | (37,084) | (4,898) | |
| TOTAL FUNDS | 38,528 | (45,091) | (6,563) |
9. RELATED PARTY DISCLOSURES
During the year, Same Sky paid for various expenses totalling £1,665 on behalf of Different Planet Arts. These amounts are included in 'Creditors' in the accounts and will be repaid after the year end.
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