Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** Charity Registration Number: 1183572 **Trustees’ Annual Report and Unaudited Financial Statements** For the year ended 31[st] March 2024 Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **CONTENTS** ||**Page**| |---|---| |Charity reference and administrative details|1| |Trustees’ Annual Report|2| |Independent Examiner’s Report to the Trustees|8| |Statement of Financial Activities|9| |Balance Sheet|10| |Notes to the accounts|11| Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2024** ## **Current Trustees** Jennifer Natusch Peter Charnley Melanie McKay Jane Samson William Kistler, Chair Laura Yates Fitzsimons Jackie Cahalin Gabby Ogiste Kym Cardona Appointed November 2018 - Founder Appointed December 2021 Appointed January 2022 Appointed January 2022 Appointed July 2022 Appointed June 2024 Appointed March 2024 Appointed December 2024 Appointed February 2024 ## **Address** Marshrange Castle Park Lancaster LA1 1YQ ## **Independent Examiner** MHA 14 Mannin Way Lancaster Business Park Lancaster LA1 3SW -1- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **TRUSTEES’ ANNUAL REPORT** ## **FOR THE YEAR ENDED 31 MARCH 2024** The Trustees of Escape2Make (E2M) present their report and the financial statements for the year ended 31 March 2024. The financial statements have been prepared in accordance with accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 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. ## **The Trustees** The Trustees who served the charity during the period were as follows: |Joanna Ball|Resigned September 2023| |---|---| |Jennifer Natusch|Appointed November 2018 - Founder| |Peter Charnley|Appointed December 2021| |Melanie McKay|Appointed January 2022| |Jane Samson|Appointed January 2022| |William Kistler, Chair|Appointed July 2022| |David Beuzeval, Vice Chair|Appointed July 2022, Resigned December 2024| |Laura Yates Fitzsimons|Appointed June 2024| |Debbie Bullock|Appointed May 2023, Resigned December 2024| |Jackie Cahalin|Appointed March 2024| |Nicole Cobb|Appointed March 2021, Resigned March 2024| |Kamal Essa|Resigned June 2024| |Kym Cardona|Appointed February 2024| ## **Purposes and Aims** Our charity’s purposes as set out in its governing document are: To act as a resource for young people up to the age of 11-18 living in Lancashire by providing advice and assistance and organising programmes of physical, educational and other activities as a means of: 1. advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals; 2. enhancing educational engagement and outcomes for participants; 3. providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons. ## **Ensuring our work delivers our aims** Our board reviews our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in this financial year. ## **The focus of our work** E2M is a pioneering, grassroots, youth-led charitable organisation supporting the wellbeing of 11-18-year-olds by providing free creative programmes and ongoing club activity feeding into community-based events. We contract local creative practitioners, local and national businesses, cultural organisations and universities to facilitate our programmes, which are carefully crafted to inspire and motivate young people to discover new talents, passions, and how these can be used to give back to the community. In 2025, we will launch our first dedicated creative space for young people in Lancaster, which will house our activities. -2- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **TRUSTEES’ ANNUAL REPORT (CONTINUED)** ## **FOR THE YEAR ENDED 31 MARCH 2024** E2M is fighting back against the repercussions of a decade of statutory youth provision cuts and the now allconsuming presence of social media. Young people resultantly have too little opportunity to access out of school hours provision beyond costly and sport-based clubs and are left to their own devices in their bedrooms with nothing but unhealthy use of television and the internet as entertainment. Bereft of activity, safe space and faceto-face communication, it is unsurprising that young people are officially the loneliest age group, experiencing the poorest mental health in the UK in higher numbers than ever before. E2M is a mental escape from the pressures of school, homelife and anxieties proven to be caused by use of social media, providing a haven for young people to meet face-to-face and create things side-by-side in an offline environment. We support young people to make things, make friends, and make a difference. Our programmes also provide unique educational experiences for young people struggling with the narrowing options on offer by the national school curriculum. Funding restrictions have gradually forced comprehensive schools to reduce GCSE and A-Level subjects available, all too often resulting in the near extinction of ‘non-core’ subjects, including art, drama, food and design technologies. E2M, by offering vocational skill workshops ranging from ‘zine’ magazine editing and bicycle repair to film making and wild cooking, allows students struggling to fit into the strictly academic school system to experience vocational options offered in colleges and other alternative post-16 educational channels. Discovery of a talent or interest that would otherwise have gone unidentified could encourage struggling young people to stay in education, as well as increasing self-worth and motivation to do well in order to pursue a chosen interest. ## **Activities** The activities we offer are split into three categories: **Clubs, Projects and Youth Leadership.** Our clubs run year-round, including during the school holidays, with free, fortnightly sessions open to all 11-18year-olds from the region. They are led by creative professionals who work with the young participants to decide on quarterly themes to produce work around. In 2023-24, the clubs we ran were: - **Film Club** – young people worked with professional filmmaker Kriss Foster to produce short documentaries, fiction films and animations; - **Press Club** – participants developed writing and graphic design skills, working professional illustrator Mollie Ray. The group produced a selection of zines which were placed on sale in local shops to raise money for the charity; - **Craft Club** – led by craft expert Melanie McKay, participants take part in hands-on, sustainable craft activities, such as crocheting and knitting, donating items to community groups. This club was started with support from Lancaster District CVS Pots of Possibility fund; - **Bicycle Club** – taking place in Morecambe Library, this club, led by bicycle repair professionals Yim Lo and Deborah Simmonds, supports young people to develop maintenance skills and go on group bike rides. This club was started with a grant from Areti Charitable Trust; - **Green Club** – running from May 2023 – December 2023, this club supported young people to explore and learn about their environment, taking part in activities such as wild cooking, led by herbalist Leslie Hoyle. This club was started with a grant from Areti Charitable Trust, and ended due to low attendance and funding coming to an end. Our projects are ambitious, large-scale clusters of activity leading to a youth-led community-facing event. Each project involves 10-15 5-week creative programmes or full day workshops led by experts and attended by groups of 11-18-year-olds. Each programme works towards a tangible outcome that can be performed, sold or experienced at the final event, to which the wider local community is invited. Our key project in 2023-24 was: -3- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **TRUSTEES’ ANNUAL REPORT (CONTINUED)** ## **FOR THE YEAR ENDED 31 MARCH 2024** ## **Activities (continued)** - A **Heritage Market Festival** , supported by the National Lottery Heritage Fund and delivered in partnership with Lancaster City Museums. 202 young people signed up, with 124 taking part in 54 workshops across 14 activities. 14 sessions took place in local museums and heritage venues. A youthled market was attended by approximately 2,000 members of the community, who took part in activities, watched performances and bought items created by young people. - **Proof of Concept:** The Heritage Market Festival was rigorously assessed by the University of Cumbria, demonstrating the significant positive impact of the E2M model. This evaluation has provided us with a compelling proof of concept, bolstering our confidence in E2M's scalability across the UK. The full report is available here: https://escape2make.org/app/uploads/2024/05/Heritage-Market-Festival-Evaluation-UoC-FinalReport.pdf Our next project will be a **Green Festival,** taking place in Summer 2024. Our youth leadership work involves establishing groups of young people to help guide us as an organisation, ensuring we are youth-led in our decision-making. In 2023-24 this work included: - Our **Youth Board** , a group of young people heavily involved in E2M activity who meet monthly to discuss crucial issues relating to the organisation. Examples of this are the group writing our Kindness Contract, which underpins all our activity, selecting which creative programmes should be part of our larger projects, and supporting recruitment of freelancers. Membership of the Youth Board averages 10, with some members joining or leaving the group during the year; - A group of **Young Design Consultants,** who lead take part in a co-design process to imagine the E2M building, which the organisation is working towards as a space to host our activity and provide a safe, creative haven for young people in Lancaster and Morecambe. They have worked with professional architects and our board’s building working group to help come up with initial designs for a bespoke building to be situated in the regenerated Canal Quarter of Lancaster. - Delivery of **Duke of Edinburgh** Bronze Award, involving participants taking part in an overnight residential, outdoor creative activities and volunteering with E2M Clubs and Projects. This helps young people develop valuable leadership skills and experience and receive a widely recognised qualification. ## **Impact** Please see here for our impact film record during the period: https://www.youtube.com/watch?v=kHDUB_oZvv0&t=1s ## **Advocates of E2M** _"Escape2Make is a playful, creative local solution to a serious global problem."_ Professor Alex Nicholls, founder of the Skoll Centre for Social Entrepreneurship at the Saïd Business School, University of Oxford _“There is something unstoppable about an idea that has captured the imagination like this has, where people break the restraints of the word “if” and confidently use the word “when“. So…when young people are drawn, as if magnetically, towards a place that feels safe as well as nurturing and exciting…it creates a theatre of all possibilities. At its heart lies culture and community and a declaration that hope lives in this place. We salute you and congratulate you on moving the dial and watch in admiration”._ Sir Tim Smit, co-founder of Cornwall's Eden Project _“The E2M project is a beacon of hope in a world where the young feel lonely, afraid and isolated”._ Professor Dame Sue Black, Pro-Vice Chancellor (Engagement), Lancaster University -4- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **TRUSTEES’ ANNUAL REPORT (CONTINUED)** ## **FOR THE YEAR ENDED 31 MARCH 2024** ## **Activities (continued)** _“I am hugely impressed with the vision, values and existing achievements of E2M. Our young people are growing up in a world which has stripped words like ‘connection’, ‘like’ and even ‘friend’ of any real meaning, and E2M acts as an antidote – restoring creativity, communion, intrinsic motivation and critical engagement to their lives”._ Dr Barry J Hymer, Emeritus Professor of Psychology in Education, University of Cumbria _“I believe that E2M’s vision to prevent mental health problems in young people will be immensely successful…. E2M will undoubtedly help counteract the stress, loneliness and lack of resilience that is the root of so many emotional problems in the younger generation”._ Sue Smith, Deputy Chief Executive and Executive Chief Nurse, NHS – University Hospitals of Morecambe Bay _"I believe E2M have the potential to kick-start something amazing, not just for our city, but for the whole UK."_ Councillor Phillip Black, Leader of Lancaster City Council _“The innovative approach taken by Escape2Make is something Lancashire Constabulary fully supports. Further, it is an approach that may well overcome criminalising young people at a very vulnerable time in their lives. ”_ Supt Richard Robertshaw. Operations Superintendent for Lancashire Police, West Division (Blackpool) ## **Financial Review** The total income for the year was £291,670 comprising 62% restricted funds (£180,044) and 38% unrestricted funds (£111,626). Donations from the public constituted 13% of income (£39,351). ## **Reserves** As at 31[st] March 2024, the unrestricted reserves stood at £106,820. The trustees reviewed the reserves policy during the year and agreed that the target for unrestricted reserves would be three months of running costs. The reserves policy and the analysis of income and expenditure will be reviewed on an annual basis. ## **Trustees** Two Trustees received payment for providing professional services to the charity: ||**2024**|**2023**| |---|---|---| |Melanie McKay||| |Services: Craft Club Facilitator|£1,111|£Nil| |David Beuzeval||| |Services: Fundraising Consultant|£6,920|£8,673| No trustee had a material interest in any of the charity’s contracts during the year. ## **Staff** We plan to transfer core staff from freelance to employed status in the next 12 months. We also will continue to draw on appropriate skills and experience from arts and creative facilitators. -5- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **TRUSTEES’ ANNUAL REPORT (CONTINUED)** ## **FOR THE YEAR ENDED 31 MARCH 2024** ## **Contribution of volunteers** The Charity is supported by highly experienced and dedicated volunteer Board members as well as a small number of volunteers who support the organisation more generally. ## **Plans for the Future** Centre: - Move into a space on the high street – an incubator of creativity and a space designed by young people for young people. - Extend club provision, the bulk of which to be held in the new E2M centre. - Extend leadership opportunities which can lead to youth work accreditation for young people who wish to work in a voluntary/ leadership board role. - Agree partnerships with public sector organisations whose activity will align with E2M objectives and values. - Create infrastructure to administer fully timetabled function of the E2M centre including induction of a Centre Manager. - Create opportunities for self-funding programmes of work. - Evaluation of centre impact to inform further development. ## Connect: - Broker creative practioner/ facilitators into vulnerable/ hard to reach groups, thereby enhancing the diversity of reach and participation in E2M activities, whilst creating greater demand and opportunity for creative workforce employment. - Build partnerships across sectors and geographical areas. - Build partnerships and funding streams with organisations supportive of the aims and vision of E2M. - Evaluation of Connect activity to inform further development. ## Scaling: - Build partnerships with services, networks of artists and practitioners in several possible new areas of delivery. - Create a playbook for new area delivery. - Seek funding partners to secure sufficient funding for scaling and growth. - Appoint a paid CEO, with founder/pro bono CEO Jenny Natusch becoming a trustee. - Agree evaluation models and systems. ## **Risk management** The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Risk is reviewed by the Trustees on a quarterly basis. ## **Recruitment** A CEO has now been appointed in July 2024. Following this a review of the current management structure is being undertaken. New Trustees are appointed to the committee following recommendation to and approval by the existing Trustees. -6- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **TRUSTEES’ ANNUAL REPORT (CONTINUED)** ## **FOR THE YEAR ENDED 31 MARCH 2024** ## **Independent examiner** MHA (formerly known as MHA Moore and Smalley) have been re-appointed as independent examiner for the ensuing year. Signed on behalf of the Board of Trustees ## **Jenny Natusch Trustee** January 24, 2025 Approved by the Board on ………………………… -7- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ESCAPE2MAKE** ## **FOR THE YEAR ENDED 31 MARCH 2024** I report on the accounts of the Charity for the year ended 31 March 2024, which are set out on pages 9 to 20. ## **Responsibilities and basis of report** 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 Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** Since the gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies. 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: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records 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. ## **Jack Steer ACA** Independent Examiner 14 Mannin Way Lancaster Business Park Lancaster Lancashire LA1 3SW ## January 27, 2025 ……………… -8- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31 MARCH 2024** **----- Start of picture text -----**
Total Total
Unrestricted Restricted funds funds
funds funds 2024 2023
£ £ £ £
Income from:
Donations and legacies 3 52,426 - 52,426 20,801
Chartiable activities 4 59,200 180,044 239,244 113,060
Total 111,626 180,044 291,670 133,861
Expenditure on:
Charitable activities 5 23,712 157,406 181,118 149,485
Total 23,712 157,406 181,118 149,485
Net income/(expenditure) 87,914 22,638 110,552 (15,624)
Transfers between funds 11 - - - -
Net movement in funds 87,914 22,638 110,552 (15,624)
Reconciliation of funds:
Total funds brought forward 18,906 74,549 93,455 109,079
Total funds carried forward 11 106,820 97,187 204,007 93,455
**----- End of picture text -----**
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared. All of the above amounts relate to continuing activities. The notes on pages 11 to 20 form part of these financial statements. -9- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **BALANCE SHEET** ## **AS AT 31 MARCH 2024** |**2024**
2023|**2024**
2023|**2024**
2023| |---|---|---| |**£**|**£**
£|£| |||| |**Current assets**||| |Cash at bank and in hand
**175,737**|
94,607|| |||| |Debtors
**9**
**29,525**|
-|| |||| |||| |**205,262**|
94,607|| |**Creditors:**amounts falling due
within one year
**10**
**(1,255)**|(1,152)|| |||| |||| |**Net current assets**|**204,007**|93,455| |||| |||| |**Total assets less current liabilities**|**204,007**|93,455| |||| |||| |**Net assets**|**204,007**|93,455| |||| |||| |**Funds:**||| |Unrestricted funds
**11**|**106,820**|18,906| |Restricted funds
**11**|**97,187**|74,549| |||| |||| |**Total funds**|**204,007**|93,455| |||| January 24, 2025 These accounts were approved by the Trustees and authorised for issue on the ........................ and are signed on their behalf by: …………………………………… ## **Jenny Natusch Trustee** -10- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 MARCH 2024** ## **1 Accounting policies** ## **Legal form** The entity is registered as a charity in England and Wales with registration number 1183572. The address of the charity, the nature of its operations and its principal activities are all detailed in the Trustees’ report and charity administrative details pages in these financial statements. ## **Basis of accounting** The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice. The financial statements have been prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity. The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair’ view. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. 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. ## **Preparation of the accounts on a going concern basis** The Trustees have considered the working capital of the charity and, at the time of approving the financial statements, have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **Income** Income from grants and other donations are included as they are receivable by the charity, except insofar as they are incapable of financial measurement. Included within donations is grant income which is recognised when the charity is legally entitled to receive it. Donated services where quantifiable and measurable are recognised in income with a corresponding cost to the charity. The charity estimates the open market value of such services. No income is shown net of expenditure. ## **Expenditure** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably. Support costs are those which assist the work of the charity but do not directly represent charitable activities and include governance costs. -11- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024** ## **ESCAPE2MAKE** ## **1 Accounting policies (continued)** ## **Debtors and accrued income** Debtors are recognised at the settlement amount due after any trade discounts allowed. Prepayments are valued at the amount prepaid after taking account of any trade discounts due. ## **Creditors** Creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. ## **Cash and cash equivalents** Cash and cash equivalents included within the accounts represent amounts held on a deposit account by the charity. ## **Funds** Unrestricted funds - these are available for use at the discretion of the Trustees in furtherance of the general activities of the charity. Designated funds – these are funds set aside by Trustees for a particular purpose from unrestricted funds. Restricted funds - these are subjected to restrictions on their expenditure imposed by the donor. The restricted fixed asset fund represents assets purchased from specific grants and funds future depreciation of those assets. ## **Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity’s balance sheet when the charity becomes party to contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _Basic financial assets_ Basic financial assets, which include cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised. Financial assets are assessed for indicators of impairment at each reporting end date. -12- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024** ## **ESCAPE2MAKE** ## **1 Accounting policies (continued)** _Basic financial assets_ Basic financial assets, which include cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised. Financial assets are assessed for indicators of impairment at each reporting end date. ## _Basic financial liabilities_ Basic financial liabilities are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. ## **2 Judgements and key sources of estimation uncertainty** In the application of the charity’s 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. ## **Key assumptions, judgements and estimates** In the opinion of the Trustees’ there have been no significant judgements (apart from those involving estimates) made in the process of applying the above accounting policies. There have been no key assumptions concerning future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. -13- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024** ## **3 Income from donations and legacies** **----- Start of picture text -----**
Unrestricted Restricted Total Total
funds funds 2024 2023
£ £ £ £
Donations and fundraising 39,351 - 39,351 15,801
Other income 3,075 - 3,075 -
Sponsorship 10,000 - 10,000 5,000
52,426 - 52,426 20,801
**----- End of picture text -----**
Of the income from donations and legacies in the comparative year, £5,000 was restricted and £15,801 was unrestricted. ## **4 Income from charitable activities** |**Income from charitable activities**|| |---|---| |The Areti Charitable Trust
Banks Lyon Memorial Trust
Brabners
Duchy of Lancaster
Duke of Edinburgh
Francis C Scott
ICB NHS
LDCVS Pots of Possibility
LDCVS Youth Foundation
Morecambe Town Council
National Lottery Awards for All
National Lottery Heritage Fund
Neighbourhood Community Project
The Fore
Lovington Foundation
UKSPF
Walney Community Fund
You Are the Star Trust
Rank Foundation
Rathbones
Arts Council|**Unrestricted**
**Restricted**
**Total**
Total
**funds**
**funds**
**2024**
2023
**£**
**£**
**£**
£
**-**
**15,000**
**15,000**
15,000
**-**
**4,800**
**4,800**
5,000
**-**
**-**
**-**
1,500
**-**
**-**
**-**
5,000
**-**
**567**
**567**
-
**40,000**
**-**
**40,000**
-
**-**
**-**
**-**
41,000
**-**
**2,500**
**2,500**
-
**-**
**2,000**
**2,000**
2,000
**-**
**5,000**
**5,000**
-
**-**
**-**
10,000
**-**
**75,660**
**75,660**
-
**-**
**-**
**-**
3,000
**4,200**
**-**
**4,200**
4,200
**-**
**-**
**-**
15,000
**-**
**4,517**
**4,517**
-
**-**
**-**
**-**
4,860
**-**
**10,000**
**10,000**
5,000
**-**
**60,000**
**60,000**
-
**15,000**
**-**
**15,000**
-
**-**
**-**
**-**
1,500| ||**59,200**
**180,044**
**239,244**
113,060| Of the income from charitable activities in the comparative period, £nil was unrestricted and £113,060 was restricted funds. -14- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024** ## **5 Expenditure on charitable activities** **----- Start of picture text -----**
Promotion of well-being of
young people
Total Total
Activity Unrestricted Restricted 2024 2023
funds funds
£ £ £ £
Programme costs 34 7,214 7,248 18,194
Marketing and communication costs 4,167 6,961 11,128 5,040
Contractor costs - 21,855 21,855 17,075
Office costs (67) 67 - 67
Workshop facilitators 489 44,737 45,226 49,952
Venue hire 724 5,439 6,163 6,845
Production admin 7,394 43,314 50,708 36,703
Travel and Entertaining 226 595 821 2,284
Subscriptions 243 371 614 500
Support Costs ( note 6 ) 10,501 26,854 37,355 12,825
23,711 157,407 181,118 149,485
**----- End of picture text -----**
Expenditure on charitable activities in the comparative period comprised of £20,658 in unrestricted funds and £128,827 in restricted funds. ## **6 Support costs** |Legal costs
Independent examination
Insurance
Other accountancy costs
Staff Training
Staff - Freelance
Bank and commission charges
Sundries|**Unrestricted**
**Restricted**
**Total**
Total
**funds**
**funds**
**2024**
2023
**£**
**£**
**£**
£
**7,670**
**-**
**7,670**
7,918
**1,250**
**-**
**1,250**
1,152
**173**
**1,917**
**2,090**
1,917
**251**
**-**
**251**
-
**100**
**1,270**
**1,370**
1,437
**26**
**22,476**
**22,502**
-
**269**
**-**
**269**
180
**762**
**1,191**
**1,953**
221| |---|---| ||**10,501**
**26,854**
**37,355**
12,825| ||| Support costs in the comparative period comprised of £11,258 in unrestricted funds and £1,567 in restricted funds. -15- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024** ## **7 Net (income)/expenditure** **----- Start of picture text -----**
2024 2023
Net income stated after charging: £ £
Independent examiner's remuneration:
- independent examination fee 1,250 1,152
**----- End of picture text -----**
## **8 Trustees and key management personnel remuneration** The Trustees of the charity are considered to be the key management personnel of the charity. No salaries or wages have been paid to employees or Trustees during the period. Two trustees received payment for their services which is analysed on page 5. ## **9 Debtors: Amounts falling due within one year** **----- Start of picture text -----**
2024 2023
£ £
Accrued income 29,345 -
Prepayments 180 -
29,525 -
**----- End of picture text -----**
## **10 Creditors: Amounts falling due within one year** **----- Start of picture text -----**
2024 2023
£ £
Accruals 1,255 1,152
1,255 1,152
**----- End of picture text -----**
-16- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **NOTES TO THE ACCOUNTS (CONTINUED)** ## **FOR THE YEAR ENDED 31 MARCH 2024** ## **11 Analysis of charitable funds: Current year** ||**At 1**
**At 31**| |---|---| ||**April**
**March**| ||**2023**
**Income**
**Expenditure**
**Transfers**
**2024**| ||**£**
**£**
**£**
**£**
**£**| |**Unrestricted funds**|| |General funds|**18,906**
**111,626**
**(23,712)**
**-**
**106,820**| |Designated funds|**-**
**-**
**-**
**-**
**-**| ||| ||| |Total unrestricted funds|**18,906**
**111,626**
**(23,712)**
**-**
**106,820**| ||| ||| |**Restricted funds**|| |Banks Lyon Memorial Trust|**5,000**
**4,800**
**(7,040)**
**-**
**2,760**| |The Areti Charitable Trust|**13,629**
**15,000**
**(12,672)**
**-**
**15,957**| |The Fore|**3,647**
**-**
**-**
**-**
**3,647**| |Rank Foundation|**9,973**
**60,000**
**(30,928)**
**-**
**39,045**| |Arts Council|**-**
**-**
**-**
**-**
**-**| |Badur Foundation|**548**
**-**
**(548)**
**-**
**-**| |Brabners|**1,500**
**-**
**(1,500)**
**-**
**-**| |Duchy of Lancaster|**103**
**-**
**(103)**
**-**
**-**| |ICB NHS|**31,437**
**-**
**(31,437)**
**-**
**-**| |LDCVS Youth Foundation|**281**
**2,000**
**(2,281)**
**-**
**-**| |LDCVS Pots of Possibility|**-**
**2,500**
**(1,411)**
**-**
**1,089**| |National Lottery Heritage Fund|**-**
**75,660**
**(54,649)**
**-**
**21,011**| |Neighbourhood Community
Project|**737**
**-**
**(737)**
**-**
**-**| |The Lovington Foundation|**1,066**
**-**
**(1,066)**
**-**
**-**| |Walney Community Fund|**1,628**
**-**
**(1,628)**
**-**
**-**| |You are The Star Trust|**5,000**
**10,000**
**(1,942)**
**-**
**13,058**| |Duke of Edinburgh|**-**
**567**
**(190)**
**-**
**377**| |Morecambe Town Council|**-**
**5,000**
**(5,000)**
**-**
**-**| |UKSPF|**-**
**4,517**
**(4,274)**
**-**
**243**| ||| ||| |Total restricted funds|**74,549**
**180,044**
**(157,406)**
**-**
**97,187**| ||| ||| |**Total funds**|**93,455**
**291,670**
**(181,118)**
**-**
**204,007**| ||| -17- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024** ## **11 Analysis of charitable funds: Current year** **Banks Lyon Memorial Trust** – to fund an arts consultant to create a strategy and funding plan for the charity. **The Areti Charitable Trust** – to fund costs associated with the Green Festival. **The Fore** – to fund contractor costs to support organisational development. **Rank Foundation** – to fund staff costs with contributions to a special film club project, equipment and contractor costs. **Arts Council** - to fund costs associated with the Green Festival. **Badur Foundation** – to fund costs associated with the Cabaret. **Barton Grange -** a local garden centre business who offered finance support towards our Green Festival. **Brabners -** a law firm who offered support for our Press Club. **Duchy of Lancaster -** a fund connected to the income from the Duchy, supported our Cabaret project **ICB NHS -** fund connected to the NHS, supported our Marketing and Admin Lead and COO positions, seeking positive impact on young people's mental health. **LDCVS Youth Foundation –** fund connected to Lancaster District CVS, focused on feeding young people involved in out of school activities - supported us to provide food for participants in our Cabaret. **National Lottery Awards for All -** part of the National Lottery Community Fund, supported our Cabaret project. **Neighbourhood Community Project -** A local funder, supported our Cabaret project **The Lovington Foundation** – to fund operating costs. **Walney Community Fund -** Fund connected to the Walney Island wind farm, supported Cabaret project. **You are The Star Trust -** local fund set up by an anonymous donor, supported Cabaret project. ## **LDCVS Pots of Possibility-** to fund craft club. **Duke of Edinburgh –** to fund outdoor equipment used for the Duke Of Edinburgh expedition. **Morecambe Town Council -** to fund the winter Cabaret. **UKSPF –** to fund recruiting, training and supporting volunteers as part of workshop and/or event delivery. -18- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024** ## **12 Analysis of charitable funds: Prior year** |**Unrestricted funds**
General funds
Designated funds
Total unrestricted funds
**Restricted funds**
Banks Lyon Memorial Trust
The Areti Charitable Trust
The Fore
Rank Foundation
Arts Council
Badur Foundation
Barton Grange
Brabners
Duchy of Lancaster
ICB NHS
LDCVS Youth Foundation
National Lottery Awards for
All
Neighbourhood Community
Project
The Lovington Foundation
Walney Community Fund
You are The Star Trust
Total restricted funds
**Total funds**|**At 1**
**At 31**
**June**
**March**
**2022**
**Income Expenditure**
**Transfers**
**2023**
**£**
**£**
**£**
**£**
**£**
**23,763**
**15,801**
**(20,658)**
**-**
**18,906**
**-**
**-**
**-**
**-**
**-**| |---|---| ||**23,763**
**15,801**
**(20,658)**
**-**
**18,906**| ||**-**
**5,000**
**-**
**-**
**5,000**
**24,825**
**15,000**
**(26,196)**
**-**
**13,629**
**12,957**
**4,200**
**(13,510)**
**-**
**3,647**
**37,801**
**-**
**(27,828)**
**-**
**9,973**
**7,381**
**1,500**
**(8,881)**
**-**
**-**
**2,352**
**-**
**(1,804)**
**-**
**548**
**-**
**5,000**
**(5,000)**
**-**
**-**
**-**
**1,500**
**-**
**-**
**1,500**
**-**
**5,000**
**(4,897)**
**-**
**103**
**-**
**41,000**
**(9,563)**
**-**
**31,437**
**-**
**2,000**
**(1,719)**
**-**
**281**
**-**
**10,000**
**(10,000)**
**-**
**-**
**-**
**3,000**
**(2,263)**
**-**
**737**
**-**
**15,000**
**(13,934)**
**1,066**
**-**
**4,860**
**(3,232)**
**-**
**1,628**
**-**
**5,000**
**-**
**-**
**5,000**| ||**85,316**
**118,060**
**(128,827)**
**-**
**74,549**| ||**109,079**
**133,861**
**(149,485)**
**-**
**93,455**| ||| ## **13 Net assets by fund: Current year** |Fund balances at 31 March 2024 are represented by:
Current assets
Creditors: amounts falling due within one year|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**£**
**£**
**£**
108,075
97,187
**205,262**
(1,255)
-
**(1,255)**| |---|---| ||106,820
97,187
**204,007**| -19- Docusign Envelope ID: 27C80E7E-ADF4-43FE-BFF3-5EEF742B3F9E ## **ESCAPE2MAKE** ## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024** ## **14 Net asset by fund: Prior period** **----- Start of picture text -----**
Unrestricted Restricted Total
Funds Funds
£ £ £
Fund balances at 31 May 2023 are represented by:
Current assets 20,058 74,549 94,607
Creditors: amounts falling due within one year (1,152) - (1,152)
18,906 74,549 93,455
**----- End of picture text -----**
## **15 Related party transactions** One related party was paid £6,920 for fundraising consultation work during the year and one trustee was paid £1,111 for facilitating a craft club. In the comparative period one related party was paid £7,753 for consultancy work. ## **16 Control** There was no ultimate controlling party during the current or prior period. -20-