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2023-08-31-accounts

AT THE BUS

(Registered Charity No. 1181294)

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

AT THE BUS

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

CONTENTS

Page
Report of the Trustees 1 - 8
Independent Examiner’s Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 - 19

Page 1

AT THE BUS

ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

The trustees present their report and the independently examined financial statements of At The Bus (“the charity” or “the CIO”), for the period consisting of eight months from 1 January 2023 to 31 August 2023. These have been prepared in accordance with the accounting policies set out on pages 12 - 13 and comply with applicable charity law. The comparative figures run for the calendar year to 31 December 2022.

The financial statements comply with the Charities Act 2011 and where relevant, the Charites Act 2022, the Charity’s Constitution dated 12 November 2018 and 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 – SORP (FRS).

This report covers a shorter period from 1 January to 31 August 2023, as a decision was taken by the Trustees to move the financial year to coincide with the academic year and align with the charity’s planning cycle. The 2022 accounts covered the full calendar year to 31 December 2022 and the 2023/24 accounts will cover the period 1 September 2023 to 31 August 2024.

1. REFERENCE AND ADMINISTRATIVE DETAILS

The charity, registered charity number 1181294, is based and administered in the United Kingdom. The principal office is: AT The Bus, c/o New Marston Primary School, Copse Lane, Oxford OX3 OAY

Trustees:

The names of the first trustees who served throughout the period and continue to serve at the date of the report’s approval are:

The Trustees did not hold any beneficial interest in the charity’s fund at 31 August 2023 or at any time during or since that period.

Bankers:

Santander Business, Customer Service Centre, Bootle, Merseyside, L30 4GB.

Solicitors:

Ropes and Gray LLP, 60 Ludgate Hill, London EC4M 7AW

Accountants:

Rawlinson & Hunter LLP, Eighth Floor, 6 New Street Square, London, EC4A 3AQ

Independent Examiner:

Christopher Hawley FCA, Eighth Floor, 6 New Street Square, London EC4A 3AQ

https://www.atthebus.org.uk/

Website:

Page 2

AT THE BUS

ANNUAL REPORT OF THE TRUSTEES

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

2. STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity was established by a Constitution dated 12 November 2018 and registered with the Charity Commission on 20 December 2018 as a Charitable Incorporated Organisation governed by the proper law of England and Wales. The trustees of the charity who are also the members have no liability for the charity’s debts.

Apart from the first trustees, every appointed trustee must be appointed for a minimum of three years by resolution. The first trustees have been appointed for set terms, and are eligible for a reappointment at the end of that term.

The number of trustees shall be a minimum of three and not more than twelve at any one time. Future trustees shall be appointed by majority resolution by the existing trustees. Charity trustees may only be appointed upon satisfactory completion of appropriate DBS checks (where appropriate).

Induction and Training

Should new trustees be appointed, a formal induction process will be conducted by the trustees. Other trustee training is undertaken as and when appropriate. All trustees are aware of their legal duties and obligations in respect of the management of the charity, including in relation to the protection of its assets.

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Annual Report of the Trustees 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 and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure of the Charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that 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 and where relevant, the Charities Act 2022, 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.

Page 3

AT THE BUS

ANNUAL REPORT OF THE TRUSTEES

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

2. STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

No Trustee received any remuneration during the period from 1 January 2023 to 31 August 2023.

Internal Controls

The Trustees have overall responsibility for ensuring that the Charity has appropriate systems of internal controls. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity. The Trustees are also responsible for safeguarding its assets and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The system of internal controls is designed to provide reasonable, but not absolute, assurance against material misstatement or loss.

Risk Management & Corporate Governance

A risk assessment has been undertaken which comprises:

This continuing process will identify risk areas to which the Charity is vulnerable and highlight any necessary safeguards that will need to be put in place. No major risks were identified at the date of these accounts.

The Trustees have signed fit and proper declarations in line with HMRC guidance.

In addition, the Trustees have taken due consideration of Good Governance – A Code for the Voluntary and Community Sector, ensuring that the seven main principles of the Code are adhered to. These are:

The Trustees recognise that good governance plays an essential part in securing the future of the Charity and confirm that the said principles of the Code are followed by them in leading, directing and managing the Charity.

Page 4

AT THE BUS

ANNAUL REPORT OF THE TRUSTEES

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

3. OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT

Statement of Public Benefit

The trustees are aware of the Charity Commission guidance on Public Benefit and confirm that they have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to it. They consider the information which follows in this annual report, about the charity’s aims, activities and achievements in the areas of interest that the charity supports demonstrates the benefit to its beneficiaries and through them to the Public, that arise from those activities.

Objectives

The Objectives of the CIO are:

  1. The advancement of education and preservation and protection of health and mental wellbeing of children and young people experiencing emotional, behavioural and other challenges and complex needs by providing art-as-therapy programmes that, amongst other things, promote engagement with learning and inclusion in schools and communities, for the public benefit.

  2. The advancement of education for the public benefit by providing training and support for those who work with children and young people experiencing challenges in their lives.

Need for AT The Bus

There is a well-documented crisis in children’s wellbeing, exacerbated by the Covid pandemic and the cost of living crisis. One in five children and young people have poor mental health and many struggle to engage in school (NHS Digital 2023). The services which could provide support are overwhelmed, with long waits and high thresholds for access to Children and Adolescent Mental Health Services (CAMHS). There is little other school based provision.

AT The Bus offers school based, cost-effective, early intervention, which integrates with school pastoral and SEND provision and prevents children’s needs from escalating.

At The Bus is a charity that provides school-based mental health support to children and young people in need. This is achieved by:

AT The Bus uses The Beattie Method, an innovative relationship-based group intervention developed by founder Dr Juli Beattie OBE. This supports children to explore creativity through art, to build self-esteem, confidence, resilience and independence. Small groups of seven students in single year-groups attend weekly 1h 45 minute long sessions on the school site, away from their mainstream classroom. Children are referred by school and attend for at least one school term. Each session involves talking, sharing books, eating together and individual and group art-making.

Page 5

AT THE BUS

ANNUAL REPORT OF THE TRUSTEES

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

4. ACHIEVEMENT AND PERFORMANCE

Charitable Activities

Growth

Founded in 2018 AT The Bus is a growing charity. Initially working with 30 children in a single school during the pandemic. In the calendar year 2023 we provided 127 programmes (a school term of weekly sessions) to 750 children and young people in nine primary, secondary and special schools in Oxfordshire and London. The demand for provision of services from headteachers continues to far exceed our ability to deliver and our ongoing focus is to extend provision in order to be able to extend services and support more children and young people in the future.

We are grateful to have worked with committed headteachers, teachers and other staff at the following schools in 2023:

OXFORD LONDON The Cherwell School (secondary) St Marylebone CE Bridge School (special) Greyfriars Catholic School (secondary) Barlby Primary School New Marston Primary School Newfield Primary School SS Philip and James Primary School St Frideswide Primary School Windmill Primary School

We continued our partnership with West London Zone, who have commissioned AT The Bus to work in their partner schools in West London.

We also continued to deliver a number of workshops for family groups bringing together a parent/carer to work alongside their child, helping to strengthen relationships and build confidence and skills.

The University of Oxford continued to undertake an independent evaluation of AT The Bus. This study commenced during September 2022 and will conclude in the summer of 2024. Led by Professor Mina Fazel, Professor of Adolescent Psychiatry, this work evaluates the impact of AT The Bus on pupil mental health, wellbeing, resilience, behaviour, and school experience.

Page 6

AT THE BUS

ANNUAL REPORT OF THE TRUSTEES

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

5. FINANCIAL REVIEW

The trustees have referred to the Charities (Protection and Social Investment) Act 2016 (“the Act”) and the Guidance on Charities and Fundraising issued by the Charity Commission (“CC20”) and confirm that they act in accordance.

Charitable activity in the eight month period totalled £279,933 (twelve months in 2022: £274,507) and includes direct charitable expenditure of £171,542 (twelve months in 2022: £120,625). This direct charitable expenditure includes the cost of establishing the materials and provisions needed, as well as staff costs for the Therapeutic team.

The change of accounting period does not fully demonstrate the ongoing growth of the charity. The next set of accounts for 2023/4 period are expected to continue to demonstrate a significant upwards income trajectory when compared with previous 12 month account periods.

The accounting treatment in respect of charitable activities is in line with that set out in the Charities SORP 2019 (FRS 102).

The Trustees exercised their powers and amended the financial period end to 31 August 2023 so that it aligned with the Academic year.

Funding model

At The Bus has three clear income streams to ensure a balanced funding model and to manage risk:

  1. Grants and donations – received from Trusts and Foundations, private individuals and corporate supporters.

  2. Earned income – from schools and the provision of commissioned services.

  3. Fundraising – includes individual donations, events and campaigns.

Whilst a significant proportion of income now comes from earned sources (schools or third-party commissions) the charity continues to rely on the support of its charitable funders and partners.

We are immensely grateful to all funders for their commitment and support to the charity.

We would like to thank the following organisations for their generous donations that were received in the time period of this report (1 January 2023 to 31 August 2023):

Columbia Threadneedle Foundation, The Clore Duffield Foundation, D'Oyly Carte Foundation, Doris Field Charitable Trust, Ewelme Exhibition Endowment, Helen Roll Foundation, Helianthus Trust, JE Posnansky Charitable Trust, Max Kohler Foundation, Outset Contemporary Art Fund, Oxfordshire County Council - Councillor Priority Community Budgets, Prudence Trust, Sir Jules Thorn Charitable Trust, Stanton Ballard Charitable Trust, The Sudborough Foundation, The Art Society Oxford, The Mischon Family Trust, Youth in Mind.

Donations were also received from a number of individuals who requested to remain anonymous; we thank everyone for their generosity and support of the charity.

Page 7

AT THE BUS

ANNUAL REPORT OF THE TRUSTEES

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

Funds with restrictions placed upon their use were obtained as follows:

Funder Restriction Donation £
Anonymous Donation Provision at Greyfriars School, Oxford 4,000.00
Anonymous Donation Provision at Barlby School 9,940.00
D'Oyly Carte Foundation Art therapy 3,000.00
Doris Field Charitable Trust Food provision in Oxford 1,000.00
Ewelme Exhibition Endowment Provision at Greyfriars School, Oxford 2,000.00
Outset Contemporary Art Fund Provision at Greyfriars School, Oxford 20,000.00
Oxfordshire County Council Councillor
Priority Budget		 Family workshops at New Marston
School, Oxford		 3,000.00
Oxfordshire County Council Councillor
Priority Budget		 Provision at Cherwell School, Oxford 1,000.00
Oxfordshire County Council Councillor
Priority Budget		 Provision at Greyfriars School, Oxford 1,000.00
Prudence Trust Business Plan delivery 75,000.00
The Art Society Oxford Provision at Greyfriars School, Oxford 2,000.00
The Art Society Oxford Family Workshops at New Marston
School, Oxford		 1,800.00
The Big Give Trust Ltd Art materials 2,500.00
The Clore Duffield Foundation Family Group provision 12,000.00
The Rank Foundation Art Materials 4,000.00

We also received income for services commissioned by our partner schools. West London Zone commissioned and funded work at Newfield Primary school.

We are also grateful for the generous pro-bono support received from:

Reserves Policy

The balance of reserves at 31 August 2023 was £147,931 (2022: £153,181). This represents the total unrestricted assets, less fixed assets of the charity, and will be used to support direct charitable operational costs during 2023.

The Trustees have no outstanding commitments or cash demands. The net current assets of the charity are regarded as free reserves and the funds at 31 August 2023 will be retained to fund charitable activities in accordance with the charity’s charitable objects. The Trustees consider that the freely expendable funds are appropriate and adequate taking into accounts plans in the future and have at present therefore not designated any specific reserves.

Page 8 AT THE BUS ANNUAL REPORT OF THE TRUSTEES FOR FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023 FINANCIAL REVIEW (conllnu•d) R•serv•s Policy During 2023 a new ReseNes Policy was established. This set out that Truslees regard It as prudent to retain funds equivalent to between 5 and 6 months of full running costs. as forecast al least 4 mor)ths ahead. This will ensure thal te Charity's work with vulnerable children is not placed at risk. The ongoing ￿nflIctS in Ukraine and the Middle East. the resultant hlgh energy cost and other inflationary factors have affected the global economy. Having Gonsidered the contingency plans in place and having reviewed updated cashflow forecasts and the growlh plans of the charity, the Trustees consider the adoption of the going concern basis in preparing these financial statements continues to be appropriate. PLANS FOR THE FUTURE The growth ambitions of the 2022 Business Plan remain firmly in place. 2023 has continued to see groth of the charity, with a particular focus on increasing numbers of therapeutic staff and establishing a new training programme. This will enable us to continue to expand provision to more children in the future. and exlend The Beattie Melhod beyond employees to stsff worklng in s¢h¢)ols and other settings. We continue to review fundraising resources and processes with 8 view lo conlinuing to e*(end our income streams and enable future growth. Relationships w￿h school partners are positive, but school incomes are challenged by their own financial circumstar)ces and is an are8 of potential risk. The Big Give Campaign. plus two significant fundraising events in 2024 are important planks in raising future income and extending funding networks. Further information on fLrture plans are available by request via www.atthebus.org.uk The trustees do not propose to devtale from the current objectives and aclivlties of the charity as detailed in section 3 of this report but ￿￿11 further develop and refine the slrategies, policies and procedures in future. Approved by the Trustees on and signed on their behalf by: Deryn Harvey (Trustee)

Page 9 REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF AT THE BUS I report to the trustees on my examination of the financial statements of At The Bus {"the chariv) for the period 1 January 2023 to 31 August 2023, which are set out on pages 10 lo 19. Respective r•sp¢n5ibilities of truslees and examlner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'the Acr}. I report in respect of my examination of the charity's accounts carried out under section 145 of the A and in carrying out my examinalion I have followed all the applicable Direction8 given by the Charity Commission under section 14515llbl of the Act. Independent Examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- accounting records were not kept in respect of the charily as required by section 130 of the Act- or the accounts do not accord with those records- or the accounts do not comply with the applicable requirements concerning the fomi and content of accounts sel 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 I have no concerns and have come across no other matters in conneclion wilh the examinatlon to which attention should b drawn in this report in order to enable a proper Ljnderstanding of the accounts to be reached. stopher John Hawley FCA Chartered Accountant and Independent Examiner Eighth Floor 6 New Street Square New Fetter Lane London EC4A 3AQ

Page 10

AT THE BUS

STATEMENT OF FINANCIAL ACTIVITIES (including Income & Expenditure Account)

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

Page
Income from:
Donations (note 2)
14
Fundraising (note 3)
14
Charitable activities (note 4)
14
Investments
Total income
Expenditure on:
Charitable activities (note 5)
15
Raising funds (note 7)
16
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward at 1
January 2023
Total funds carried forward at 31
August 2023
11		 Unrestricted
Funds
Restricted
Funds
Total
Funds
Total
Funds
2023
2023
2023
2022
£
£
£
£
89,526
142,241
231,767
260,884
7,550
-
7,550
-
43,020
-
43,020
57,300
462
-
462
101
140,558
142,241
282,799
318,285
139,304
140,629
279,933
274,507
8,587
377
8,964
3,159
147,891
141,006
288,897
277,667
(7,333)
1,235
(6,098)
40,618
182,017
40,112
222,129
181,511
£ 174,684
£ 41,347
£ 216,031
£ 222,129

A comparative Statement of Financial Activities for the year to 31 December 2022 is included as note 13 to the Financial Statements.

All amounts relate to continuing operations.

There were no recognised gains and losses for the year ended 31 December 2022 and period ended 31 August 2023 other than those included in the Income and Expenditure Account.

The notes on pages 10 to 18 form part of these financial statements.

Page 11 AT THE BUS BALANCE SHEET AT 31 AUGUST 2023 Total Funds 2023 Total Funds 2022 Page Fixed assets: Tangible Assets {note 8) 17 28,836 Current assets: Debtors {note 9> Cash al bank (note 10) 18 18 18,039 184,933 202.972 17,913 185.495 203.408 Current Ilabllllles: Creditors - amounts falling due within one year (note 111 18 13,694 10,115 Net current assets 189,278 193,293 Total Assets less current liabilities £ 216,031 £ 222.129 Tho funds of thg charity: Restricted funds Unrestricted funds 41,347 174,684 £ 216,031 40.112 182.017 £222 129 The financial statements were approved and authorised for issue by the trustees and were signed on their behalf by.. Doryn Harvey jTrusteej The notes on pagès 11 to 18 fomi part of Ihese financial stslements.

Page 12

AT THE BUS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (“Charities SORP FRS 102”), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and where applicable, the Charities Act 2022 and UK Generally Accepted Accounting Practice.

The charity has applied the provisions set out in Charities SORP 2019 (FRS 102) and does not include a cash flow statement.

The charity constitutes a public benefit entity as defined by Charities SORP 2019 (FRS 102).

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

Incoming resources

Voluntary donations include donations under Gift Aid with the associated tax relief included when receivable. Interest from deposit accounts are included when receivable. All incoming resources are included in the Statement of Financial Activities (“SOFA”) when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation committing the trustees to the expenditure.

Charitable activities comprise of staff and associated costs of providing Art Therapy to Children in pursuit of the charitable objectives.

Governance costs relate to the general running of the charity, as opposed to the management functions inherent in generating funds.

Status of funds

The charity holds both restricted and unrestricted funds. Unrestricted are those for which trustees have complete discretion for their use in pursuance of its objectives and the day to day operation of the charity.

Restricted funds are those which have been donated to the charity for a specific cause or purpose, whereby the donor has imposed a restriction their future use.

Page 13

AT THE BUS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

1. ACCOUNTING POLICIES (continued)

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised as expenditure.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held on call with banks, other shortterm highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are within borrowings in current liabilities.

Provisions

Provisions are recognised when the charity has an obligation at the Balance Sheet date as a result of a past event, it is probable that an outflow of economic benefit will be required in settlement and the amount can be reliably estimated.

Employee benefits

When employees have rendered service to the CIO, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

Tangible Fixed Assets

Tangible fixed assets and fixtures and fittings on the Bus are included at their cost value and depreciated using the straight-line method over 5 years.

The Bus and integral improvements are included at their cost value had depreciated using the straight-line method of 20 years.

Taxation

The charity is not subject to any taxes on its charitable activities.

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Going concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for twelve months from the date of signing of these financial statements. The forecast income and reserves are sufficient to cover all of the budgeted expenditure to be able to continue as a going concern.

The ongoing conflicts in Ukraine and the Middle East, the resultant high energy cost and other inflationary factors have affected the global economy. Having considered the contingency plans in place and having reviewed updated cashflow forecasts, the Trustees consider the adoption of the going concern basis in preparing these financial statements continues to be appropriate.

Page 14

AT THE BUS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

Page
2.
INCOME FROM DONATIONS:
Individual donations
Gift aid tax relief reclaim
Charitable trusts
Income from unrestricted donations
10
Charitable trusts
Income from restricted donations
10
Total Income from donations
10
3.
INCOME FROM FUNDRAISING ACTIVITIES
Selfridges fundraiser
10
4.
INCOME FROM CHARITABLE ACTIVITY
School Contributions
10		 Unrestricted
Funds
Unrestricted
Funds
2023
2022
£
£
3,779
5,973
3,000
2,482
82,747
109,819
89,526
118,274
Restricted
Funds
Restricted
Funds
2023
2022
£
£
142,241
142,610
142,241
142,610
£ 231,797
£ 260,884
Unrestricted
Funds
Unrestricted
Funds
2023
2022
£
£
7,550
-
£ 7,550
£-
Unrestricted
Funds
Unrestricted
Funds
2023
2022
£
£
43,020
57,300
£ 43,020
£ 57,300

Page 15

AT THE BUS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

Page
5.
CHARITABLE ACTIVITIES:
Staff costs – Art as Therapy (note 6)
16
Contract staff – Art as Therapy
Art Materials, schools and studios provision
Beatie Method - Handbook
Support costs
Governance costs
Total Unrestricted charitable expenditure
10
Support costs
Staff costs – Charity administration (note 6)
16
Office and IT expenses
Contract staff - Charity administration fees
HR Consultant and training
Total support costs
Governance costs:
Depreciation (note 8)
17
Bank charges
Payroll & accounting fees
Insurance
Total governance costs
Staff costs – Art as Therapy (note 6)
16
Contract staff – Art as Therapy
Art Materials, schools and studios provision
Support costs
Governance costs
Total Restricted charitable expenditure
10
Support costs
Staff costs – Charity administration (note 6)
16
Office expenses
Contract staff - Charity administration fees
The Beatie Method – Evaluation
HR Consultant and training
Business plan development
Governance costs:
Insurance
Payroll & accounting fees		 Unrestricted
Funds
Unrestricted
Funds
2023
2022
£
£
85,316
75,627
24,716
-
9,614
-
3,850
-
12,730
84,740
3,078
11,643
£ 139,304
£ 172,010
7,573
35,610
5,157
8,078
-
40,378
-
674
12,730
84,740
2,960
4,184
118
-
-
5,694
-
1,765
3,078
11,643
Restricted
Funds
Restricted
Funds
2023
2022
£
£
27,928
33,522
3,823
-
16,295
11,476
86,464
57,500
6,119
-
£ 140,629
£ 102,498
59,249
30,500
7,442
-
11,765
-
3,265
2,000
4,743
-
-
25,000
86,464
57,500
1,128
-
4,991
-
6,119
-

Page 16

AT THE BUS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

Page
6.
STAFF COSTS:
Gross Salaries
Employers National Insurance contribution
Employers Pension contribution
15		 Unrestricted
Funds
Unrestricted
Funds
2023
2022
£
£
168,944
134,522
8,352
5,406
2,770
1,809
£ 180,066
£ 141,737

The average number of employees during the period was 12 (2022: 7). No employee earned more than £60,000 during the period. (2022: nil).

The Trustees consider themselves key management personnel and received no remuneration during the period. (2022: nil).

7.

Page
RAISING FUNDS:
Fundraising consultant and general expenses
Marketing and advertising
Bank charges on receiving donations
10
Marketing and advertising
Bank charges on receiving donations
10		 Unrestricted
Funds
Unrestricted
Funds
2023
2022
£
£
8,472
2,882
-
250
115
27
£ 8,587
£ 3,159
Restricted
Funds
Restricted
Funds
2023
2022
£
£
362
-
14
-
£ 378
£-

Page 17

AT THE BUS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

Page
8.
TANGIBLE FIXED ASSETS
Fixed assets at cost
Balance at 1 January
Additions
Balance at 31 December
Accumulated depreciation
Balance at 1 January
Charge for the period
15
Balance at 31 December
Net book value at 31 December
11
TANGIBLE FIXED ASSETS
Fixed assets at cost
Balance at 1 January
Additions
Balance at 31 December
Accumulated depreciation
Balance at 1 January
Charge for the year
15
Balance at 31 December
Net book value at 31 December
Bus
Bus Fixtures
and Fittings
Office
Equipment
Total
2023
2023
2023
2023
£
£
£
£
26,359
9,543
4,786
40,688
-
-
877
877
Bus
Bus Fixtures
and Fittings
Office
Equipment
Total
2023
2023
2023
2023
£
£
£
£
26,359
9,543
4,786
40,688
-
-
877
877
Bus
Bus Fixtures
and Fittings
Office
Equipment
Total
2023
2023
2023
2023
£
£
£
£
26,359
9,543
4,786
40,688
-
-
877
877
Bus
Bus Fixtures
and Fittings
Office
Equipment
Total
2023
2023
2023
2023
£
£
£
£
26,359
9,543
4,786
40,688
-
-
877
877
26,359
9,543
5,663
41,565
3,522
5,367
2,963
11,852
879
1,273
808
2,960
4,401
6,640
3,771
14,812
£ 21,958
£ 2,903
£ 1,892
£ 26,753
Bus
Bus Fixtures
and Fittings
Office
Equipment
Total
2022
2022
2022
2022
£
£
£
£
26,359
8,644
4,786
39,789
899
899
26,359
9,543
4,786
40,688
2,204
3,458
2,006
7,668
1,318
1,909
957
4,184
3,522
5,367
2,963
11,852
£ 22,837
£ 4,176
£ 1,823
£28,836

Bus Fixtures and Fittings and Office Equipment are depreciated over a five-year period using the straight-line method.

The trustees have determined the useful life of the Bus and the internal improvements to be twenty years and will be depreciated over that period using the straight-line method.

The fixed assets are still being used by the charity.

Page 18

AT THE BUS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

Page
9.
DEBTORS
Accounts Receivable
Prepayments
11
Accounts Receivable
10.
CASH AT BANK
Santander Current account
Santander Deposit account
Soldo Bank
PayPal account
11
Santander Deposit account
11.
CREDITORS - amounts falling due within one year
Accounts payable
Pensions payable
11		 Unrestricted
Funds
Unrestricted
Funds
2023
2022
£
£
12,430
17,000
1,609
913
£ 14,039
£ 17,913
Restricted
Funds
Restricted
Funds
2023
2022
£
£
4,000
-
£ 4,000
£ -
Unrestricted
Funds
Unrestricted
Funds
2023
2022
£
£
82,716
52,855
63,910
90,755
879
-
80
1,376
£ 147,585
£ 144,986
Restricted
Funds
Restricted
Funds
2023
2022
£
£
37,348
40,112
£ 37,348
£ 40,112
Unrestricted
Funds
Unrestricted
Funds
2023
2022
£
£
11,236
8,330
2,458
1,785
£ 13,694 £ 10,115

Page 19

AT THE BUS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 AUGUST 2023

12. TRANSACTIONS WITH TRUSTEES AND CONNECTED PERSONS

There were no related party transactions during the period. (2022: There were no related party transactions during the year).

No trustees incurred or received reimbursement for expenditure during the period. (2022: nil).

13. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITY

Page
Income from:
Donations (note 2)
14
Other Income (note 4)
14
Investments
Total income
Expenditure on:
Charitable activities (note 5)
15
Raising funds (note 7)
16
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward at 1 January
2022
Total funds carried forward at 31
December 2022
11		 Unrestricted
Funds
Restricted
Funds
Total
Funds
2022
2022
2022
£
118,274
142,610
260,884
57,300
-
57,300
101
-
101
175,675
142,610
318,285
172,010
102,498
274,507
3,159
-
3,159
175,169
102,497
277,667
506
40,112
40,618
181,511
-
181,511
£ 182,017
£ 40,112
£ 222,129