2023-03-31-accounts - Arts For Life Project (UK)

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Arts For Life Project (UK)

Report and Financial Statements For the Year Ended 31 March 2023

Charity number 1182882

Arts For Life Project (UK)

Report of the Management Commitee for the year ended 31 March 2023

The Management Committee presents its directors' report and audited financial statements for the year ended 31 March 2023.

Reference and Administratve Informaton

Charity Name: Arts For Life project (UK) Charity registraton number: 1182882 Registered Ofce: 8 Rickmansworth Road, Pinner HA5 2ST Operatonal Address: Forge House, Forge Lane, Northwood, Middx HA6 1DP

Board of Trustees:

Penny Ericson Chair Ruth Howe Treasurer (Resigned 31 August 2023) Emma Matthews Secretary Dahlia Basrawi Heather Johnston

Senior Management Team:

Beth Gevell Director Jacqui Dennaford Director - Clinical & Development (to September 2022)

Bankers

Barclays Bank Plc, WEMBLEY & PARK ROYAL 2, LEICESTERSHIRE, LE87 2BB

Our Aims and Objectves

Purposes and Aims

Our charity's purposes as set out in the objects contained in the charity’s constitution are to:

The relief of need of children and young people between the ages of 6 — 25yrs old, including families, carers and their supportive network, living in Greater London and the surrounding areas.

We do this in particular through the provision of support services through using the integrative arts in therapy and education.

To provide specialised combined arts and mental health based services.
To relieve the pressures of day to day life for children with challenges and their families/carers
To help young people - especially but not exclusively - through Art based activities and therapy, by providing a safe environment for them to relax, learn and benefit.
To ensure affordable access to proactive mental health support for the wider community.
To encourage proactive mental health development and support through an artsbased approach.
To develop and create opportunities for open communication for young people and their parents/carers
To create opportunities for partnership with other agencies and support services, providing information, advice and raising awareness to develop a whole new approach to youth and mental health.
To be all inclusive, accepting children and their families from every walk of life within the Greater London area.

Our aims fully reflect the purposes that the charity was set up for.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work

A great many young people continued to feel the negative effects of Covid, such as social isolation and increased anxiety. Therefore, our objective was to continue to help these vulnerable young people and their families to feel more engaged and less isolated. Arts for Life continued to support families experiencing a mental health crisis to prevent community disengagement, anti-social behavior and co-morbid conditions.

The strategies we used to meet these objectives included:

Providing a range of programmes which are reflective of our participants’ needs and address the potential problems related to special educational needs and mental wellbeing.

Limiting the potential for isolation which comes with complex needs, not only for the individual but also their family and friends and the wider community of Arts For Life Project.

Working in partnership with other agencies to secure the widest range of services to best match the needs of its participant population.

How our actvites deliver public beneft

Our main activities and who we try to help are described below.

All our charitable activities focus on the reduction in social isolation & community disengagement,

and the risks of mental health crisis in young people aged 6 — 25 years. Our activities are undertaken to further our charitable purposes for the public benefit.

Who uses and benefted from our services?

Participants are hard-to-reach 6-25 year olds who have social, emotional, behavioural & communication challenges.

Participant numbers over 2022 — 2023 saw an average 12% increase over core programmes. This,

as well as the increased needs of participants, lead to an expansion in staff and service days.

In 2022 - 2023 the charity continued to support the families and siblings of participants. This was through the "stay and chat" cafe with a parent/carer support worker as well as through talks and parent/family well-being sessions.

Our services and beneft

Our services provide a vital role within the community supporting young people between 6- 25 years and their families who find themselves on the margins of society through mental health challenges, learning challenges and special educational needs. The charity supports their emotional heath & wellbeing through the therapeutic value of the creative arts. Our services offer both grant-funded spaces and paid-for spaces and are means-tested to offer the service to the wider community.

Financial Review

Arts For Life Project continued to see an increase in the demand for services and an extension of services to the community. The organization has continued to grow and adapt to reflect this.

The charity continues to grow and source additional funds to cover the increase in need and our developing services. With the aid of sound financial management and the support of its board, staff and volunteers, the charity has had a very good year. Net surplus after operating expenses rose from 36,155 to 50,730. This leaves the charity in a strong financial position with total equity increasing from 50,739 in 2022 to 127,164 in 2023.

Reserves Policy

The Management Committee has examined the charity's requirements for reserves in light of its main risks. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of the expenditure. The reserves are needed to meet the working capital requirements of the charity and the Board of Trustees are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding.

Plans for Future Periods

The charity plans continuing their current activities in the forthcoming years subject to satisfactory funding arrangements. Plans are also being developed to work on a number of schemes with social partners including NHS and Statutory services contracts alongside developing the clinical support of the organisation through in-house and outreach therapeutic support services.

Focus for this development is to continually develop partnerships with supporting services to streamline family support and encourage community working within the professional and the family structures.

Structure, Governance and Management Governing Document

The organisation is a charitable incorporated organisation, incorporated on 9 April 2019.

The charity was established under a constitution which established the objects and powers of the charity.

Recruitment and Appointment of Board of Trustees

The Board of Trustees are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting. All members of the Board of Trustees give their time voluntarily and receive no benefits from the charity.

Trustee Inducton and Training

Most trustees are already familiar with the practical work of the charity through volunteering at activities and fundraising events.

New trustees are invited and encouraged to attend a series of short training sessions (of no more than an hour) to familiarise themselves with the charity and the context within which it operates. These are jointly led by the Directors of the charity and cover:

Risk Management

The Board of Trustees is to carry out a review of the major risks to which the charity is exposed. A risk register has been established and is updated annually. Where

appropriate, systems or procedures have been established to mitigate the risks the charity faces. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the centre. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.

Organisatonal Structure

The Arts For Life Project has a Board of Trustees of 5 members who meet quarterly and are responsible for the strategic direction and policy of the charity. At present the board has members from a variety of professional backgrounds relevant to the work of the charity. A scheme of delegation is in place and day to day responsibility for the provision of the services rests with the Chair of Trustees along with the Directors. The Directors are responsible for ensuring that the charity delivers the services specified and that key performance indicators are met, along with the responsibility for the day to day operational management of the Centre, individual supervision of the staff team and also ensuring that the team continue to develop their skills and working practices in line with good practice.

Responsibilities of the Management Committee Company law requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair

view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the Board of Trustees should follow best practice and:

select suitable accounting policies and then apply them consistently
make judgements and estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is not appropriate to assume that the charity will continue on that basis.

The Board of Trustees is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 1985. The Board of Trustees is 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.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the special

provisions of Part VII of the Companies Act 1985 relating to small entities. Approved and signed off electronically by the Board of Trustees on 24[th] May 24, 2024 and signed on its behalf by: Mrs P Ericson

Arts for Life Project (UK) COMPANY NO: CE017121 CHARITY NO: 1182882

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

Note Incoming resources Income from Charitable Services 2 Activities for generating funds Operations Investment income 4 Total Income and endowments Expenditure Cost of generating funds Fund raising costs 5 Sub total cost of generating funds Charitable activities Cost of charitable activities 5 Governance costs 5 Exceptional Item 5 Total Expenditure Net income / (expenditure) Reconcilliation of Funds Fund balances at 1 April 2022 Transfer between funds . Incoming resources from h i bl i i i Fund Balances at 31 March 2023	Unres Fu	FOR YEAR ENDED 31 MARCH 2023
		Total tricted Restricted Funds nds Funds 2023 £ £ £ 89,196 60,132 149,328 27 - 27
		89,223 60,132 149,355
		1,094 - 1,094
		1,094 - 1,094 11,695 59,082 70,777 - 1,050 1,050 - - -
		12,789 60,132 72,921
		76,434 - 76,434 50,730 - 50,730
		127,164 - 127,164

These financial statements have been prepared in accordance with the financial reporting standards for smaller entities The Company is exempt from audit under CA 2006, s.477 (small companies) The members have not required the company to obtain an audit of its accounts for the year in question in accordance with CA 2006, s 476 and The directors acknowledge their responsibilities for complying with the requirements of CA 2006 with respect to accounting records and preparation of the accounts. S. 472(2)-(3)

These financial statements were approved by the members of the board of trustees on 24 May 2024 and are signed on their behalf by:

Penny Ericson

Chair

Arts for Life Project (UK) COMPANY NO: CE017121 CHARITY NO: 1182882

BALANCE SHEET

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

Consolidated and Charity Balance Sheets

Year Ended 31st March 2023

Note Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at bank and in hand Creditors – amounts falling due within one year 11 Net current assets Total assets less current liabilities Unrestricted funds General 12 Restricted funds 13	Charity 2023 £ - - 41,044 145,246 186,290 (59,126) 127,164 127,164 127,164 - 127,164

These financial statements have been prepared in accordance with the financial reporting standards for smaller entities

The Company is exempt from audit under CA 2006, s.477 (small companies)

q p y y q

with CA 2006, s 476 and

The directors acknowledge their responsibilities for complying with the requirements of CA 2006 with respect to accounting records and preparation of the accounts. S. 472(2)-(3)

pp y y g

on their behalf by:

Penny Ericson Chair

Arts for Life Project (UK) COMPANY NO: CE017121 CHARITY NO: 1182882

NOTES TO THE FINANCIAL STATEMENTS

AS AT 31 MARCH 2023

1. Accountng policies

The charity constitutes a public benefit entity as defined by FRS 102. 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 (FRS102) (effective 1 January 2019) - (Charities SORP (FRS 102)).

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The trustees anticipate that there will be sufficient unrestricted reserves for the charity to continue as a going concern and therefore the financial statements are prepared on a going concern basis under the historical cost convention, modified to include the revaluation of investments. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

The accounts have been prepared on the historic cost basis.

Funds

Funds held by the charity are either:

 Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

 Designated funds - these are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.

 Restricted funds - these are funds that 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.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income has been met, it is probable that income will be received and the amount can be measured reliably. Such income is only deferred when:  The donor specifies that the grant or donation must be used in future accounting periods, or

 The donor has imposed conditions which must be met before the charity has unconditional entitlement.

Income from commercial trading activities is recognised as earned (as the related goods and services are provided).

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Interest receivable

Interest is included when receivable by the charity.

Expenditure and irrecoverable VAT

Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.

Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities.

Allocation of support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. Support costs include back office costs, personnel and payroll.

Arts for Life Project (UK) COMPANY NO: CE017121 CHARITY NO: 1182882

NOTES TO THE FINANCIAL STATEMENTS

AS AT 31 MARCH 2023

Pension costs

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the income and expenditure account.

Redundancy costs

Following the accrual accounting methodology, liabilities for redundancy and termination payments are recognised when the obligation to make the payment arises and not when the payments are made.

Governance costs

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory accounts and legal fees.

Operating leases

Rentals payable under operating leases are charged in the Statement of Financial Activities as incurred.

Tangible fixed assets

Tangible fixed assets are capitalised at cost and depreciated so as to write them off over their anticipated useful lives at the following annual rates, commencing in the year of acquisition:

Fixtures and fittings 25% reducing balance Motor vehicles 25% straight line Computer and office equipment 25% straight line

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 in expenditure.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account

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.

Tax

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Legal status

Arts for Life UK is a Charitable Incorporated Organisation and is registered with the charities comission

Judgements and key sources of estimation uncertainty

In the application of the charitable accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

AGE CONCERN WOLVERHAMPTON TRADING AS AGE UK WOLVERHAMPTON COMPANY NO: 03088739 CHARITY NO: 1051232

Arts for Life Project (UK) COMPANY NO: CE017121 CHARITY NO: 1182882

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 MARCH 2023

2 Income from charitable services

Grants and service level agreement receivable National Lottery Grants other than National Lottery Income from donations and fundraising Income from Projects Income from Clients	Total 2023 £ £ £ - 30,783 30,783 - 29,349 29,349 10,515 - 10,515 54,897 - 54,897 23,784 - 23,784 Unrestricted Funds Restricted Funds
	89,196 60,132 149,328

3 Operations

Operations revenue consists of contributions towards operating costs from service users

4 Investment Income Interest on fixed and notice bank accounts	Total 2023 £ £ £ 27 - 27 Unrestricted Restricted
	27 - 27

Arts for Life Project (UK) COMPANY NO: CE017121 CHARITY NO: 1182882

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 MARCH 2023

Analysis of expenditure on charitable activities

Ths Charity undertakes direct charitable activities only and does not make grant payments.

Direct Charitable expenditure Commercial trading operations Cost of generating funds Governance Exceptional Items Total resources expended	Staff costs Other Costs 2023 Unrestricted Restricted Unrestricted Restricted Total £ £ £ £ £ 11,541 39,109 - 5,740 56,390 - - - - - - - 1,094 - 1,094 - - - 1,500 1,500 -----
	11,541 39,109 1,094 7,240 58,984

Other costs

2023 Unrestricted £ -	2023 Restricted £ 10,168	2023 Total £ 10,168
. - -	- 1,195	- 1,195
-	1,195	1,195
72 - 82 - - - - - - - - -	294 37 498 - 2,001 - 40 - - - - -	366 37 580 - 2,001 - 40 - - - - -
154	2,870	3,024

154	14,233	14,387
154 1,094 -	14,233 - 1,050	14,387 1,094 1,050
1,248	15,283	16,531

Arts for Life Project (UK) COMPANY NO: CE017121 CHARITY NO: 1182882

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 MARCH 2023

7 Analysis of staff costs

Salaries & wages Social security costs Pension Costs - Stakeholder Pension Redundancy		2023 Total £ 45,299 2,671 2,680 -
		50,650

No employees had benefits in excess of £60,000 (2022 - no employees had employee benefits)

The average number of staff employed by the group during the financial year amounted to :

No trustees received any remuneration

Arts for Life Project (UK) COMPANY NO: CE017121 CHARITY NO: 1182882

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 MARCH 2023

8 Movement in total funds for the year

Operating surplus/deficit is stated after charging : Staff Pension Contributions Depreciation Accountancy Fees	2023 £ 2,680 - 1,948
	4,628

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9 Tangible fixed assets
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Arts for Life Project (UK) COMPANY NO: CE017121 CHARITY NO: 1182882

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 MARCH 2023

10 Debtors

Debtors
Trade debtors Rent Deposit Prepayments	Charity 2023 £ 33,794 2,900 4,350
	41,044

11	Creditors- amounts falling due within one year Trade creditors Other creditors Pensions Payable Taxation & Social Security Accruals & deferred income (*)	Charity 2023 £ 1,231 373 1,421 35 56,066

		59,126

Arts for Life Project (UK) COMPANY NO: CE017121 CHARITY NO: 1182882

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 MARCH 2023

12 Reserves

Fund movements:-

General fund : Balance 01 April 2022: Movement in fund for the year Balance at 31 March 2023:

----- Start of picture text -----
2023
£
-
76,434
50,730
127,164
----- End of picture text -----

13 Restricted Funds

The National Lottery Nhs Cafe Heathrow Community Trust Jack Petchey	Balance b/f Movement in Resources Balance 01.04.2022 Incoming Outgoing Transfers 31.03.2023 £ £ £ £ £ - 55,112 -30,784 - 24,328 29,644 - -23,047 - 6,597 - 3,561 -3,561 - - - 6,780 -2,740 - 4,040
	29,644 65,453 -60,132 - 34,965

The balance of these grants is showed in deferred income in the creditors note and showed in note 16

Arts for Life Project (UK) COMPANY NO: CE017121 CHARITY NO: 1182882

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 MARCH 2023

14 Pensions

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in independantly administered funds. The pension charge represents contributions payable by the company to the funds within the year. At the year end £1,421 were owing to the pension companies. The pension charge of £2,680 was made in respect of contributions made by the company to funds within the year.

15 Financial commitments

As at 31 March 2023 the charity has annual commitments under non-cancellable leases as follows

Land and Buildings 2023 £ Within 1 year - 1 - 2 years - 2 - 5 years - -	Office Equipment 2023 £ - - -
	-

16 Analysis of Charity net assets between funds

Tangible Cash at bank Other net	Unrestricted Restricted 2023 Funds Fund Total £ £ £ - - - 145,246 - - 16,883 (34,965) (18,082)
	162,129 (34,965) 127,164

17 Taxation

The company is a registered charity and no provison is considered necessary for taxation

18 Related Party Transactions

There were no transactions with related parties during the year and no balances outstanding with any related parties

19 Events after the balance sheet date

The trustees are monitoring the ever changing situation. The trustees are confident they have enough funds going forward

Arts for Life Project (UK) COMPANY NO: CE017121 CHARITY NO: 1182882

Arts for Life Project (UK)

Independent Examiners Report

For the Year Ended 31st March 2023

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2023 which is set out on pages 11 to 19.

Responsibilities and basis of report

As the charity trustees of the company (who are treated as directors for the purposes of the 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 under Part 16 of the 2006 Act and are eligible for independent examination , I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011. 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

Your examiner is a member of a body listed in section 145 of the 2011 Act. I can confirm that I am qualified to undertake the examination because I am a member of The Institute Of Chartered Management Accountants

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 that in any material respect :

(1) accounting records were not kept in respect of the company as required by section 386 of the 2006 Act, or

(2) the accounts do not accord with those records; or

(3) 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

(4) 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 ( FRS102).

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.

Signed Date 24/05/2024

Sally Jane Wainwright ACMA Isis House, Smith Road, Wednesbury, West Midlands

WSIO OPB