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2023-03-31-accounts

REGISTERED CHARITY NUMBER: 1184473

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2023

for Grand Union Arts CIO

Locke Williams Associates LLP Chartered Accountants c/o Blackthorn House St Pauls Square Birmingham West Midlands B3 1RL

Grand Union Arts CIO

Contents of the Financial Statements for the Year Ended 31 March 2023

Page
Report of the Trustees 1 to 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Cash Flow Statement 14
Notes to the Cash Flow Statement 15
Notes to the Financial Statements 16 to 25

Grand Union Arts CIO

Report of the Trustees for the Year Ended 31 March 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The promotion of the contemporary visual arts and the understanding and appreciation of the arts in general for the public benefit, by providing:

Significant activities

Grand Union is an arts organisation located in Digbeth, Birmingham. It is a place and an art practice that holds space for developing artistic, cultural, social and environmental relations for building equitable living. As a group of artists, curators, ecologists, and activists we have housed a gallery and artists' studios for over a decade, and regularly work with a range of community groups and partners. We continue to produce artworks, exhibitions, and creative projects that connect our past and present with our future. The work is held in careful relationships which are forged in making together, planting together, cooking together, listening together, learning together, questioning together, and advocating together.

Grand Union Arts is a Charitable Incorporated Organisation and in 2023 became an accredited Real Living Wage employer.

During 2022-23 Grand Union delivered a significant artistic programme through our Gallery & Collaborative Programmes. We have worked hard to synthesise our approach to working inside and outside the gallery, expanding how audiences can engage with our programmes. Additional project funding - from Arts Council England (ACE) Project Grants, Birmingham 2022 Festival and Commonwealth Games - enabled us to take significant steps to develop our participatory practices with wider audiences and created a year long, site-specific project, that focused on environmental and social justice in local and global contexts.

Two significant projects this year - Alberta Whittle's Congregation (creating dangerously) and Cooking Sections Field Commissions: R eabsorption with Asad Raza - evidence our ambition to work with artists to centre community, and build strong and engaged relationships that think through the social, political and environmental issues of the post-industrial city. These projects have created spaces and opportunities for involvement in the weekly engagement activities, talks, screenings, dinners, public events and critical reflections that we organise at Grand Union. We have enabled many stories to be elevated, voices and people to be seen through our ambitious and critical visual arts programme that connects with local contexts, whilst making relevance to wider global issues and thinking.

This is underpinned by, and overlaps with The Growing Project, which continues to go from strength to strength. 2022 saw a large Harvest Dinner for over 100 people, coming together to celebrate the harvest from across the gardens and most importantly the relationships built between so many different people in our expanding community, made up of artists, participants, funding and business partners, and stakeholders in the local area. By the end of 2022, we had gardens set up in 4 hostels across the city, a public garden at Minerva Works and a Floating Garden in development, as well as a Common Field site next to the Fazeley Street Canal. Two people who have joined the project as participants are now employed by Grand Union, one of whom is on a permanent contract.

In Spring 2022 we completed Phase 1 Works at Junction Works, creating 4 new office spaces for commercial businesses in the heart of Digbeth that support our charity's long-term sustainability. This is a significant step towards creating a home for the whole organisation that creates a more visible, sustainable and accessible centre for our community. We continue to fundraise to deliver the whole project in the next few years.

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Grand Union Arts CIO

Report of the Trustees for the Year Ended 31 March 2023

OBJECTIVES AND ACTIVITIES Public benefit

In setting these objectives and aims, the Trustees have given due regard to the guidance published by the Charity Commission on Public Benefit.

Grand Union is committed to expanding the way that it programmes and actively builds new audiences for art. Through our Collaborative Programme, Grand Union has been using its cultural capital to support and create visible platforms for critically thinking and engaging across sectors and disciplines: proactively responding to urgent issues surrounding social and ecological justice. Birmingham, like so many city centres in an era of post-industrialisation, has become increasingly polarised, separated by those who 'have' and those who 'do not', some profit from privilege and wealth, whilst there are those that are really struggling to survive. We believe that art can be a tool for social change, but only when embedded within communities, with and for them. We work with other arts organisations, but more importantly across many other communities and organisations to connect cultural and community work.

ACHIEVEMENT AND PERFORMANCE Artistic programmes

University of Birmingham MA Art History and Curating 2021/22

Group show with Louise Beer, Mina Heydari-Waite and Jack Lewdjaw 3-25 June 2022, Grand Union Gallery

For the past four years, Grand Union has been working closely with emerging curatorial talent on the University of Birmingham Art History and Curating course.

In collaboration with the MA Art History and Curating course at University of Birmingham, 2021/2's MA cohort launched The Age of Dreamers is Over : a group show with three artist; Louise Beer, Mina Heydari-Waite and Jack Lewdjaw as part of June 2022's Digbeth First Friday.

Unified by the idea of the night and darkness as a site of creative energy and potential growth, the three artists included in this exhibition examined forms of rupture from the climate crisis, to revolution and colonialism, to the decay of the English high street. Reflecting upon the notion of ruination and rebuilding, The Age of Dreamers is Over served to explore the impact of human hands on one another and on the very world we live in - if we have the capacity to destroy then we can also attempt to mend and create.

There was an accompanying public programme, details of which can be found on Grand Union's website.

Film Screening: Sistren Theatre Collective Sweet Sugar Rage (1985)

1 July - 9 July 2022, Grand Union Gallery

This screening took place as part of Cinenova presents: The Work We Share , a national public programme of newly digitised films from the Cinenova collection addressing representations of gender, race, sexuality, health and community. The films are captioned by Collective Text, and supported by response commissions from contemporary artists and writers.

Grand Union hosted a screening of Sweet Sugar Rage by Sistren Theatre Collective (1985, 43 minutes), alongside a new poem by artist Victoria Adukwei Bulley in response to the film.

Sweet Sugar Rage exposes the exploitation of women's labour in Jamaica's sugar cane fields and shares the themes and methods of Sistren's workshops and theatre in the context of their wider efforts in education, employment rights and community activism. The film combines the testimony of women that work in the cane fields with evidence of their working conditions and their employers attitudes as the basis of drama workshops that bring rural and urban women into dialogue to analyse the exploitation of working class women's labour and to challenge the patriarchal attitudes of employers and unions alike. Following the methods of Freire's 'conscientization' and Brecht's 'alienation method,' we see the women collectively take charge of staging and restaging ways to challenge the systems that oppress them, which offers methodologies of learning together to acquire the feminist and decolonial tools to effect social change.

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Grand Union Arts CIO

Report of the Trustees for the Year Ended 31 March 2023

Alberta Whittle: Congregation (creating dangerously)

19 May to 16 December 2022

In 2022 Grand Union commissioned British-Barbadian artist Alberta Whittle to present a new long-term body of work, Congregation (Creating Dangerously) . Using public sculpture, film, workshops, and community gardening, the 2022 Commonwealth Games provided a crucial backdrop for this project which developed over 18 months.

The project aims to address and redress issues surrounding use and ownership of land. Revisiting the 1968 Commonwealth Immigrants Acts, Congregation (Creating Dangerously) used workshops as a congregation to consider notions of freedom and long-term healing. This was supported by a film commission as an inquiry into cultural amnesia as it relates to conditions of freedom under the hostile environment.

This expansive project and programme was supported by Arts Council England and Birmingham 2022 Festival. The different elements of the programme are described below and images can be found on Grand Union's website.

The project was reviewed in an article for Burlington Contemporary (by Anneka French, 12/10/2022).

Congregation: Minerva Garden

Working with fabricators MJM Bespoke, the Minerva Apothecary Garden has been designed and constructed to include planters, seating and outdoor cooking facilities. Developed in collaboration with women's support organisations in the West Midlands (Crisis Skylight Birmingham women's groups and Anawim), this garden is central to developing knowledge around growing and healing practices and fostering connections between plants and people.

Revisiting the 1968 Commonwealth Immigrants Acts, Congregation (Creating Dangerously) used workshops as a congregation to consider notions of freedom and long-term healing. This was to centre the histories of communities and growing in the city and connect with the work of food activist Eunice McGhie- Belgrave, the founder of the community group Shades of Black (started in 1989 to unite a fractured community in Birmingham in the wake of the 1980s race riots). One of the most vital ways to rethink food systems is to nurture the community with the tools, knowledge, and land needed to be able to cultivate a community garden as a space of healing and growth.

As a result of the Minerva Group's activities in the garden, they developed several tea blends, under the name Teas of Resistance , using herbal recipes that promote warmth, energy, bliss, strength, peace and mindfulness. These teas were served to visitors to Alberta's Scottish Pavilion installation in the 2022 Venice Biennale, providing an exciting international platform for the Minerva Garden Group's work together.

Congregation: Bothy

Grand Union presented a long-term, open outdoor installation in the Minerva Apothecary Garden, as a form of shelter and respite, and a shared public space reimagined and reinvented for people's needs. Using the model of a Scottish bothy - which provides temporary shelter and is free for anyone to use - together artist Alberta Whittle, people from Birmingham-based Women's organisations and fabricators MJM Bespoke, designed a structure referencing a Barbadian Chattel House in the area connecting the Grand Union Canal to the Minerva Apothecary Garden. The project demonstrated our approach to mutual care and the importance of respite as a framework for support.

It is our hope that the different groups we work with can become active caretakers of the respite shelter, using it for community meetings and organising, a place for solace, a site for prayer and meditation, holding the memories of groups coming together, listening and sharing histories, reimagining new possibilities of freedom.

This permanent public sculpture has been designed to be spacious enough to hold ten people at a time, with intentional viewing spots of the sky and land. These subtle design features support an acknowledgement towards understanding how natural resources can contribute to healing communities.

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Grand Union Arts CIO

Report of the Trustees for the Year Ended 31 March 2023

Congregation (creating dangerously) : Film

A new film commission by Alberta Whittle was shown in Birmingham Cathedral in August 2022, presenting conversations, performances and interviews with and by Black women, non-binary and trans folks, whilst also responding to archival research. Community activist Eunice McGhie-Belgrave features in the film and shares her inspiring experiences and the effectiveness of grassroots community building, direct community action and positive healing gardening practices, addressing the wider issues of poverty in the city.

The 2021 Census data on ethnicity has revealed that Birmingham is one of the first 'super diverse' cities in the UK where citizens from ethnic minorities make up more than half the population. Therefore we see a need, now more than ever, for art to anchor itself in sustenance, healing, witness, and critique. Alberta's film commission exists as an inquiry into cultural amnesia as it relates to conditions of freedom under the hostile environment.

This film strives to remember the identities erased and silenced through both deliberate and unconscious collective cultural amnesia, platforming the lives that were left to the ruins by acts of hostility, such as the infamous "Rivers of Blood" speech given by Enoch Powell at the Conservative Political Centre in Birmingham. We recognise that approaches to defeating inequality cannot work if we refuse to trace the historical timeline of inequality that culminates in our present-day society.

Congregation: Harvest Dinner

The spring and summer activities above culminated in a Harvest Festival on 16 September in a marquee in Digbeth. People from across Grand Union's community congregated to celebrate the year's communal efforts towards sustenance, shelter, witness, and critique and serve a meal from the harvest of our community garden. The aim of the Harvest Festival each year is to encourage joy through congregation, mark our commitment to working with each other long term, and celebrate our ties with each other and the land.

Congregation: Exhibition We gather and dream of new congregations

2 September to 2 December 2022

Designed by fabrication studio MJM Bespoke (Birmingham), in collaboration with artist Alberta Whittle, Grand Union's gallery was transformed into an active apothecary that held space for healing and restoration through a programme of events and weekly gatherings. The exhibition brought together Alberta's two newly commissioned films - a culmination of 18 months of research, conversations & interviews, existing as an inquiry into cultural amnesia that considers lived conditions and experiences under a hostile environment. One of the films featured Mrs. Eunice McGhie-Belgrave, as mentioned above, and items from her house were displayed in the exhibition. As a result of the project, Grand Union was able to facilitate Birmingham Museum & Art Gallery acquiring her cabinet of ornaments for their collection.

The exhibition also featured our long-term collaborative work with a group of women who are a part of The Minerva Apothecary Garden - we have been building resilience through workshops, using the concept of congregation to consider notions of freedom and long-term healing.

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Grand Union Arts CIO

Report of the Trustees for the Year Ended 31 March 2023

Congregation: Public Programme

A series of events and gatherings by invited contributors were held as part of We gather and dream of new congregations , including:

The Field Commission

The Field Commission is a long term multi-year project in collaboration with artist duo Cooking Sections. Working with artists over 12 months, each year-long artistic commission will start with The Field and develop a research-led approach to re-imagine the cultural regeneration of a post-industrial city, in relation to empire and heritage.

Building on a previous attempt to open an Empire Shop in Birmingham in January 1931, Cooking Sections opened the first franchise of The Empire Remains Shop in collaboration with Grand Union. The project worked to support Grand Union's ambition to make visible the capital re-development of Junction Works, the future home of Grand Union's Gallery & Studios. The public programme activated the historical grade II listed former Canal & River Trust Office in Birmingham. Envisioned as a long-term project, the building hosted a rolling programme of installations that aimed to trace and uncover Birmingham's past and present relationship to the Empire.

Located in the Warwick Bar Conservation Area of Birmingham, Junction Works is situated at the intersection of the Grand Union Canal and Digbeth Branch Canal. Once an important example of a purpose-built canal office, the building fell into disrepair, however it retains its strong industrial character and heritage at the heart of post-post industrial Digbeth. Since 1790 it has served a variety of canal transportation and manufacturing purposes, such as confectionery and screw production, the evidence of which can still be identified within the Junction Works site and architecture.

Throughout the construction phase and whilst the building is being redeveloped the next phase of this project is The Field Commission: the adoption of the adjoining canalside field site for longer term artistic commissions (average 18 months).

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Grand Union Arts CIO

Report of the Trustees for the Year Ended 31 March 2023

The Field Commission 1 Asad Raza: Reabsorption

4 March 2022 to 20th April 2023

For the inaugural twelve-month Field Commission, artist Asad Raza presented Reabsorption - a new work taking the form of a metabolic process occupying the entirety of the field site, creating a unique form of remediation.

Working with a range of partners and collaborators from the University of Birmingham, the Wildlife Trust and local businesses producing waste, Raza and a team of cultivators learned more about the existing soil to determine its toxicity and create a recipe for a neosoil, specifically designed to dilute this toxicity. The cultivator team included soil scientists, ecologists, compost experts, gardeners, community activists, art practitioners, mycologists, students and community members.

Reabsorption engages with the soil as a living ecosystem that comprises the economic and cultural inheritance of Digbeth, including its toxic particles, offering new ways to think about urban regeneration. The project addresses questions of land ownership, material consumption, and ways of living with the toxic residues of colonial and industrial expansion in Britain. Raza and the team of cultivators collected waste materials from around the city, mixing and tending to them to create compost which was added to inorganic materials such as sand, clay and lime -then used to dilute the toxic soil on the site.

The large wooden bays (built in collaboration with Avalon construction and fabricators MJM Bespoke) contain the decomposing waste materials from around Birmingham, which was added to the soil on site to attempt to detoxify. The structures have been finished with a charring method called Shou Sugi Ban, extending the life of the structures without adding any further toxicity to the land.

This landmark project is the first of its kind in the UK, an attempt to repair a large section of toxic land in-situ without removal of components. Visitors to the site can learn more about the processes from the team of cultivators, and we would be grateful for any new contacts and partnerships for waste materials. As a whole, the project is deeply enmeshed with Grand Union's collaborative approach to programming, which strives to connect with people outside the gallery space and build audiences for art. Grand Union believes that art can be a tool for radical social change, but only when embedded within communities, with and for them.

The project was accompanied by a range of events and resources, with invited specialists and speakers throughout 2022. In 2024 a publication compiling Asad and the team of cultivators research findings, observations and research findings, will be published online. The project has been funded by an Arts Council England Project Grant, and supported by Canal & River Trust, Digbrew, Latifs, Mulino Coffee and Compost Culture Birmingham.

The Growing Project

The Growing Project is a community-led growing scheme initiated and led by Grand Union, working in partnership with organisations who support vulnerable people in crisis. Aiming to 'Green-Sense' the city, The Growing Project improves sites across Birmingham by 'growing food and creating green spaces', sites that are developed, tended and nurtured by homeless people. Grand Union works with artists and professionals whose practice engages with ecology and sustainable growing projects, particularly within an urban environment, to offer solutions for a post-industrial landscape. This project creates a visible platform that can change perceptions of vulnerable people in crisis and those experiencing homelessness, celebrating their production and demonstrating how they can make positive contributions to society.

In 2022-23 The Growing Project has continued to operate across growing spaces both within the supported housing sector and city centre canalside. The programme's successes continue to be therapeutic and provide transformative opportunities for people in difficult times to connect to nature in creative ways. The significance of the creative and cultural sector delivering this work is in the spaces Grand Union is creating, which enable people to develop meaningful relationships. Grand Union is developing confidence in its learning and knowledge to advocate for social and environmental change, in lending further support to partners, and developing expertise in socially engaged art practices. An external evaluator has written a report on the second year of the project, examining its social, artistic and environmental impacts thus far, which can be found on Grand Union's website.

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Grand Union Arts CIO

Report of the Trustees for the Year Ended 31 March 2023

Art and Ecology Podcasts

As part of The Growing Project, Grand Union launched the first episode of its Art & Ecology podcast series, aiming to bring together different ways of thinking about cultural and ecological problems, broadening collective understanding and highlighting the interconnectivity of the post-industrial world. Each episode focuses on broad ecological or social issues and features interviews from a variety of voices, sometimes with very specific knowledge. The aim of the podcast is to be interesting and accessible to everyone, requiring no previous expertise.

Episode one focuses on soil, edited and narrated by Grand Union's Programme Producer Matt Cox, with contributions from Asad Raza, Dr Lesley Batty, Alys Fowler, and Jess Chadwick. This dark brown or black substance holds the secrets to many of nature's most important processes and houses millions of living organisms which contribute to our lives in a multitude of ways. They discuss Grand Union's current Field Commission project with artist Asad Raza, hear about ways in which we can start to try and live with the toxic inheritance of the past, the architectural make-up of what's underground and why it's important to become custodians and carers of the dirt.

The second episode, edited and narrated by Zoe Wakeling, focuses upon the international perspective of Land Justice - a struggle for social, racial, and climate justice that connects us all across the world, from Turtle Island to here in Birmingham.

The Growing Project Social Enterprise Development

During 2022, The Growing Project has been developing products to experiment developing a social enterprise. These products include:

The Growing Project is supported by National Lottery Communities Fund.

Ed Webb-Ingall: Forming a Residents Association

Grand Union has been working with filmmaker Ed Webb Ingall to develop a new project exploring the role of video in response to the UK housing crisis. During 2020 a series of meetings, screenings and workshops were held, together connecting a national network of community and activist organisations with galleries and museums. The aim being to co-produce a 'tool-kit' of resources to share our findings across these cultural and community partnerships.

In 2021 a Residents Association with residents and representatives from each of the following cities was formed: Birmingham (Grand Union), Nottingham (Nottingham Contemporary), Glasgow (LUX Scotland) and Liverpool (Rule of Threes). This network, with interests and involvement in housing activism, met online to share research into different housing activist methodologies whilst imagining future approaches. Each meeting was focused on a different stage of the identified steps an activist group goes through; meeting one was about recruitment/involvement, meeting two about running a meeting and making decisions, meeting three about organising, meeting four about actions, and meeting five about sustainability/care/accountability. Meeting six reflected on next steps, resulting in a publicly accessible list of housing activist groups and campaigns from across the UK.

Grand Union will continue to work with Ed Webb-Ingall on a project and exhibition for the gallery in Autumn 2023, titled A Bedroom for Everyone , which will include an animation stemming from this initial research and more in-depth relationships formed in the meantime specifically in Birmingham.

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Grand Union Arts CIO

Report of the Trustees for the Year Ended 31 March 2023

Bruntwood Residency

Grand Union and Bruntwood (property development company) work in partnership to offer a regular opportunity for two Artists to be in residence in Bruntwood's Cornwall Buildings in Birmingham city centre. The scheme provides a free and specially designed studio space for artists who would be interested in working in residence within the frame and environment of another organisation.

Artists Round Lemon and Pauline Bailey were selected as artists for 2022-23, receiving a free studio, a commission to create a piece for Bruntwood's art collection, and mentoring from Grand Union staff.

As Birmingham approaches an unprecedented surge in growth, it is vital that the city's arts and culture scene continues to be supported, as well as developing the city's home-grown talent. Bruntwood is a leading property developer across the North of England and Birmingham. As a group, Bruntwood has a long-term commitment to creating thriving cities, and recognises that both arts and culture are key components to a city's quality of life, as well as being powerful economic drivers.

Grand Union is committed to providing access to spaces for supporting and advocating for artistic practice in Birmingham and wider social contexts. This artist residency and studio space initiative, in partnership with Bruntwood, further complements Grand Union's existing studio provision. Catalysed by this initiative, Bruntwood have also created more artist studio provision in Cornwall Buildings, slowly building a new artistic community.

Capital Project

Grand Union is working on an ambitious capital project, to develop a new cultural venue in Digbeth in Junction Works, a beautiful, Grade II listed historic canal building in Digbeth. We firmly believe that a strong artistic community is an essential part of an integrated city and that publicly accessible spaces dedicated to culture are crucial for both residents and visitors. Securing a new venue has the aim of ensuring that the cultural offer in Digbeth is retained, improved and embedded in its future. The aim for this venue will be to create an open and fully accessible cultural space that welcomes all to experience art through viewing gallery exhibitions, taking part in workshops, sharing food and enjoying green space outdoors. We will provide high quality, fully accessible, affordable artist studios, with opportunity for members of the public to visit behind the scenes. We aim to generate a socially responsible and sustainable business model that can also assist artists and people experiencing difficult times to find employment and opportunities to learn new skills.

During 2022-23 Grand Union completed Phase 1 Works on the building, creating 4 beautiful office spaces for creative businesses, which were fully occupied from May 2022. Grand Union will continue fundraising in earnest to raise funds to continue Phase 2 developments, aiming to move the organisation there fully in the next few years.

FINANCIAL REVIEW

Financial position

The charity received gross income of £373,297 for the year, compared to £642,097 for the prior year. However, the prior year included a 'one-off' grant received of £325,000 for the capital project.

Expenditure on its charitable activities for the year totalled £427,289 compared to £270,631 for the prior year.

Expenditure on the capital project is mostly presented in the balance sheet, now held as an investment property. The buildings cost of £638,649 was in part funded by the capital grant received in 2022, partly by the receipt of interest-only loan finance and partly from donations received. Through this, the charity was able to fund the construction of this first phase of the capital project, without any detrimental effect on its day-to-day operating cashflow.

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Grand Union Arts CIO

Report of the Trustees for the Year Ended 31 March 2023

FINANCIAL REVIEW

Reserves policy

The policy is reviewed by the Trustees on a regular basis. The reserves policy seeks to have, at the minimum, three months running costs available to enable the organisation to seek alternative or additional funding, if necessary. As of 2022/23 this equates to £59,473 (based on 3 months operating costs [not capital project] for 2022/23).

At 31 March 2023 free reserves were calculated to be £68,829.

The board is determined to maintain reserves at that minimum level and with capacity to cover risks associated with continuing activities during the prospective Junction Works development and early years operation therein and to support new initiatives and areas of work.

In addition to reserves the company has access to an agreed overdraft facility of £5,000 with its bank and a support agreement, if needed, from Public Artist Ltd up to the value of £30,000.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Grand Union Arts CIO was formed in July 2019 by Grand Union Studios Ltd, with its governing document in the form of its constitution, dated 18 July 2019. The constitution sets out the objects of the organisation and the rules under which its Trustees operate.

Recruitment and appointment of new trustees

New trustees are recruited through an open application process, taking part in a formal interview and attending one board of trustees meeting prior to formal appointment. New Trustees have an induction period to get to know the organisation and its staff. All Trustees undertake regular training to ensure they hold up to date knowledge on a variety of subjects that relate to best practice in governance.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1184473

Principal address

Unit 19 Minerva Works Fazeley Street Birmingham B5 5RS

Trustees

Dorothy Wilson MBE, FRSA (Chair) Helen Stallard Jonathan Andrews Robert Valentine Julie Craig MAAT (Treasurer) Diandra McCalla Faisal Hussain (resigned 29.7.22) Merle Wray LLB Hons Joyce Treasure Sophie Colley (appointed 29.9.23) Sukhdeep Nijjar (appointed 28.9.23) Danielle Marshall (appointed 28.9.23) Alexandra Camille White (appointed 28.9.23)

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Grand Union Arts CIO

Report of the Trustees for the Year Ended 31 March 2023

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Locke Williams Associates LLP Chartered Accountants c/o Blackthorn House St Pauls Square Birmingham West Midlands B3 1RL

CEO/Director Cheryl Jones

Bankers Lloyds Bank PLC

Approved by order of the board of trustees on

and signed on its behalf by:

Dorothy Wilson MBE, FRSA (Chair) - Trustee

Page 10

Independent Examiner's Report to the Trustees of Grand Union Arts CIO

Independent examiner's report to the trustees of Grand Union Arts CIO

I report to the charity trustees on my examination of the accounts of Grand Union Arts CIO (the Trust) for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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 Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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.

David Williams FCA FCCA

Locke Williams Associates LLP Chartered Accountants c/o Blackthorn House St Pauls Square Birmingham West Midlands B3 1RL

Date:

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Grand Union Arts CIO

Statement of Financial Activities

for the Year Ended 31 March 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
638
Charitable activities
5
Gallery and arts
136,242
Capital project
-
Other trading activities
3
614
Investment income
4
43,372
Total
180,866
EXPENDITURE ON
Raising funds
6
1,164
Charitable activities
7
Gallery and arts
214,599
Capital project
4,923
Building costs
14,021
Total
234,707
NET INCOME/(EXPENDITURE)
(53,841)
Transfers between funds
21
56,092
Net movement in funds
2,251
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported
59,341
Prior year adjustment
12
9,832
As restated
69,173
TOTAL FUNDS CARRIED FORWARD
71,424		 Restricted
funds
£
-
192,431
-
-
-
192,431
-
169,413
23,169
-
192,582
(151)
(56,092)
(56,243)
441,416
(9,832)
431,584
375,341		 31.3.23
Total
funds
£
638
328,673
-
614
43,372
373,297
1,164
384,012
28,092
14,021
427,289
(53,992)
-
(53,992)
500,757
-
500,757
446,765		 31.3.22
Total
funds
£
8,500
307,718
325,000
834
45
642,097
640
254,540
15,451
-
270,631
371,466
-
371,466
129,291
-
129,291
500,757

The notes form part of these financial statements

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Grand Union Arts CIO

Balance Sheet
31 March 2023
Notes
FIXED ASSETS
Tangible assets
13
Investment property
14
CURRENT ASSETS
Debtors
15
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year 17
NET ASSETS
FUNDS
21
Unrestricted funds
Restricted funds
TOTAL FUNDS		 31.3.23
£
1,839
638,649
640,488
12,229
116,045
128,274
(21,997)
106,277
746,765
(300,000)
446,765
71,424
375,341
446,765		 31.3.22
£
621,325
-
621,325
53,269
186,090
239,359
(159,806)
79,553
700,878
(200,121)
500,757
59,341
441,416
500,757

The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by:

Dorothy Wilson MBE, FRSA (Chair) - Trustee

The notes form part of these financial statements

Page 13

Grand Union Arts CIO

Cash Flow Statement

for the Year Ended 31 March 2023

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Cash flows from financing activities
New loans in year
Net cash provided by financing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period		 31.3.23
£
(144,793)
(5,523)
(150,316)
(19,623)
15
(19,608)
99,879
99,879
(70,045)
186,090
116,045		 31.3.22
£
479,394
(2,625)
476,769
(619,026)
45
(618,981)
200,121
200,121
57,909
128,181
186,090

The notes form part of these financial statements

Page 14

Grand Union Arts CIO

Notes to the Cash Flow Statement

for the Year Ended 31 March 2023

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2.

ACTIVITIES
31.3.23 31.3.22
£ £
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities) (53,992) 371,466
Adjustments for:
Depreciation charges 460 575
Interest received (15) (45)
Interest paid 5,523 2,625
Decrease/(increase) in debtors 41,040 (51,538)
(Decrease)/increase in creditors (137,809) 156,311
Net cash (used in)/provided by operations (144,793) 479,394
ANALYSIS OF CHANGES IN NET DEBT
At 1.4.22 Cash flow At 31.3.23
£ £ £
Net cash
Cash at bank and in hand 186,090 (70,045) 116,045
186,090 (70,045) 116,045
Debt
Debts falling due after 1 year (200,121) (99,879) (300,000)
(200,121) (99,879) (300,000)
Total (14,031) (169,924) (183,955)

The notes form part of these financial statements

Page 15

Grand Union Arts CIO

Notes to the Financial Statements for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably

For grants and donations to be recognised, the charity will have been notified of the amounts and the settlement date. If there are conditions attached to the donation or grant and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled

Income from charitable activities includes fee income from undertaking arts consultancy, educational talks and workshops, and rental income from provision of affordable artists studios.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

No amount is included in the financial statements for volunteer time in line with the Charities SORP (FRS102).

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs

Direct costs are expenditure on charitable activities and include all costs associated with furthering the charitable purposes of the charity.

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings, they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Page 16

Grand Union Arts CIO

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES - continued

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charity for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2020 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The cost of raising and administering such funds are charged against the specific fund.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES


Donations
3.
OTHER TRADING ACTIVITIES

Sales
4.
INVESTMENT INCOME

Rents received
Deposit account interest		 31.3.23
£
638
31.3.23
£
614
31.3.23
£
43,357
15
43,372		 31.3.22
£
8,500
31.3.22
£
834
31.3.22
£
-
45
45

Page 17

Grand Union Arts CIO

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

5. INCOME FROM CHARITABLE ACTIVITIES

Collaborative Projects
Curatorial/Artist development
Consultation & project management
Grants
Studio Rent
Edition & Artwork Sales
Gallery Projects
Grants received, included in the above, are as follows:
Arts Council England
Arts Council - National Portfolio funding
Birmingham City Counci acting for The Greater Birmingham and
Solihull Local Enterprise Partnership (GBSLEP)l - capital grant
Jerwood Western - creative bursary
Art Fund
6.
RAISING FUNDS
Other trading activities
Purchases
7.
CHARITABLE ACTIVITIES COSTS
Direct
Costs
£
Gallery and arts
174,169
Capital project
22,569
Building costs
-
196,738		 31.3.23
Gallery
and arts
£
147,759
10,774
11,847
100,898
21,280
2,762
33,353
328,673
31.3.23
£
99,803
-
-
195
900
100,898
31.3.23
£
1,164
Support
costs (see
note 8)
£
209,843
5,523
14,021
229,387		 31.3.22
Total
activities
£
112,810
(250)
2,192
437,838
20,933
(36)
59,231
632,718
31.3.22
£
-
99,803
325,000
13,035
-
437,838
31.3.22
£
640
Totals
£
384,012
28,092
14,021
426,125

Page 18

Grand Union Arts CIO

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

8. SUPPORT COSTS

Gallery and arts
Capital project
Building costs		 Staff
costs
£
151,344
-
-
151,344		 Overheads
£
53,556
-
-
53,556		 New
building
running
Governance
costs
costs
£
£
-
4,943
5,523
-
14,021
-
19,544
4,943		 Totals
£
209,843
5,523
14,021
229,387

Included in accountancy fees is the fee of £780 (2021 £780) for the Independent Examination of the financial statements.

Support costs, included in the above, are as follows:

Staff costs

Salaries
Social security
Pensions
Other staff costs
Staff and Board travel costs		 31.3.23
Gallery
and arts
£
128,432
9,053
2,415
3,877
7,567
151,344		 31.3.22
Total
activities
£
108,966
4,235
1,989
1,085
5,850
122,125

Overheads

Building rent
Rates and water
Insurance
Light and heat
Telephone & internet
Postage, freight & courier
General expenses including stationery
Bank charges
Repairs & maintenance
IT software & consumables
Hospitality
Advertising, digital and website
Charitable donations
Depreciation of tangible fixed assets		 31.3.23
Gallery
and arts
£
12,413
2,268
3,247
6,457
2,945
61
5,115
300
13,376
3,386
985
2,543
-
460
53,556		 31.3.22
Total
activities
£
17,153
(8,020)
2,323
3,486
1,944
361
1,199
328
1,660
2,584
831
1,097
(48)
575
25,473

Page 19

Grand Union Arts CIO

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

8. SUPPORT COSTS - continued Governance costs

SUPPORT COSTS - continued
Governance costs
31.3.23 31.3.22
Gallery Total
and arts activities
£ £
Bookkeeping 3,220 3,220
Accountancy fees 1,513 1,860
Legal expenses - 43
Board development 210 -
4,943 5,123

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 31.3.23
£
128,432
9,053
2,415
139,900		 31.3.22
£
108,966
4,235
1,989
115,190

The average monthly number of employees during the year was as follows:

Employees
No employees received emoluments in excess of £60,000.
11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
8,500
Charitable activities
Gallery and arts
117,636
Capital project
-
Other trading activities
834
Investment income
45
Total
127,015		 31.3.23
7
Restricted
funds
£
-
190,082
325,000
-
-
515,082		 31.3.22
6
Total
funds
£
8,500
307,718
325,000
834
45
642,097

Page 20

Grand Union Arts CIO

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
fund
£
EXPENDITURE ON
Raising funds
640
Charitable activities
Gallery and arts
124,026
Capital project
-
Total
124,666
NET INCOME
2,349
RECONCILIATION OF FUNDS
Total funds brought forward
56,992
TOTAL FUNDS CARRIED FORWARD
59,341		 Restricted
funds
£
-
130,514
15,451
145,965
369,117
72,299
441,416		 Total
funds
£
640
254,540
15,451
270,631
371,466
129,291
500,757

12. PRIOR YEAR ADJUSTMENT

The prior year adjustment corrects a misallocation of income, which was shown in the accounts to 31 March 2022 as being restricted, when it was in fact unrestricted income.

13. TANGIBLE FIXED ASSETS

COST
At 1 April 2022
Additions
Reclassification
At 31 March 2023
DEPRECIATION
At 1 April 2022
Charge for year
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022		 Long
leasehold
£
619,026
19,623
(638,649)
-
-
-
-
-
619,026		 Fixtures
and
fittings
£
3,593
-
-
3,593
1,294
460
1,754
1,839
2,299		 Totals
£
622,619
19,623
(638,649)
3,593
1,294
460
1,754
1,839
621,325

Page 21

Grand Union Arts CIO

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

14. INVESTMENT PROPERTY

FAIR VALUE
Reclassification
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022		 £
638,649
638,649
638,649
-

The investment property was under construction as at 31 March 2022 and on its completion during the current year, has been reclassified as such. As the buildings construction was only completed in the current year, it is the opinion of the trustees that its fair value, as at 31 March 2023, is equal to its construction cost to date.

15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
£
Trade debtors
11,280
Other debtors
-
VAT
949
12,229
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
£
Trade creditors
4,712
Other creditors
9,519
Accruals and deferred income
7,766
21,997
17.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23
£
Other loans (see note 18)
300,000
18.
LOANS
An analysis of the maturity of loans is given below:
31.3.23
£
Amounts falling due between two and five years:
Other loans
300,000
31.3.23
£
11,280
-
949
12,229
31.3.23
£
4,712
9,519
7,766
21,997

Page 22

Grand Union Arts CIO

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

19. SECURED DEBTS

The following secured debts are included within creditors:

Other loans 31.3.23
£
300,000		 31.3.22
£
200,121

The loans are secured by way of legal charges against its charged assets, property and secured obligations

20. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
fund
£
Fixed assets
1,839
Investments
-
Current assets
91,582
Current liabilities
(21,997)
Long term liabilities
-
71,424		 Restricted
funds
£
-
638,649
36,692
-
(300,000)
375,341		 31.3.23
Total
funds
£
1,839
638,649
128,274
(21,997)
(300,000)
446,765		 31.3.22
Total
funds
£
621,325
-
239,359
(159,806)
(200,121)
500,757

21. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Capital project fund
The Growing Project
UoB MA Curating
Ed Webb Ingall Art Fund
ACE Project Fund:
Alberta Whittle
Commonwealth & Field
Commissions projects
Alberta Whittle
Social Enterprise
TOTAL FUNDS		 At 1.4.22
£
59,341
343,555
53,353
18,542
18,601
7,365
-
-
441,416
500,757		 Prior
year
adjustment
£
9,832
-
-
(9,832)
-
-
-
-
(9,832)
-		 Net
movement
in funds
£
(53,841)
(23,169)
2,713
6,052
(5,182)
7,255
11,351
829
(151)
(53,992)		 Transfers
between
funds
£
56,092
-
(32,273)
(6,000)
-
(7,600)
(10,219)
-
(56,092)
-		 At
31.3.23
£
71,424
320,386
23,793
8,762
13,419
7,020
1,132
829
375,341
446,765

Page 23

Grand Union Arts CIO

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

21. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Capital project fund
The Growing Project
UoB MA Curating
Ed Webb Ingall Art Fund
ACE Project Fund: Alberta Whittle
Commonwealth & Field Commissions
projects
Alberta Whittle
Social Enterprise
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Capital project fund
The Growing Project
UoB MA Curating
Ed Webb Ingall Art Fund
Empire Remains Shop : Esmee
Fairbairn Foundation
ACE Project Fund: Alberta Whittle
Commonwealth & Field Commissions
projects
TOTAL FUNDS		 Incoming
resources
£
180,866
-
86,534
10,744
968
32,385
60,971
829
192,431
373,297		 Resources
Movement
expended
in funds
£
£
(234,707)
(53,841)
(23,169)
(23,169)
(83,821)
2,713
(4,692)
6,052
(6,150)
(5,182)
(25,130)
7,255
(49,620)
11,351
-
829
(192,582)
(151)
(427,289)
(53,992)
Net
movement
At
in funds
31.3.22
£
£
2,349
59,341
309,549
343,555
30,853
53,353
10,349
18,542
14,912
18,601
(3,911)
-
7,365
7,365
369,117
441,416
371,466
500,757
At 1.4.21
£
56,992
34,006
22,500
8,193
3,689
3,911
-
72,299
129,291		 Net
movement
in funds
£
2,349
309,549
30,853
10,349
14,912
(3,911)
7,365
369,117
371,466

Page 24

Grand Union Arts CIO

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

21. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Capital project fund
The Growing Project
UoB MA Curating
Ed Webb Ingall Art Fund
Empire Remains Shop : Esmee
Fairbairn Foundation
ACE Project Fund: Alberta Whittle
Commonwealth & Field Commissions
projects
TOTAL FUNDS
Transfers between funds		 Incoming
resources
£
127,015
325,000
114,130
16,721
18,750
-
40,481
515,082
642,097		 Resources
Movement
expended
in funds
£
£
(124,666)
2,349
(15,451)
309,549
(83,277)
30,853
(6,372)
10,349
(3,838)
14,912
(3,911)
(3,911)
(33,116)
7,365
(145,965)
369,117
(270,631)
371,466

Transfers reflect the apportionment of core expenditure to restricted fund projects.

22. CAPITAL COMMITMENTS

Contracted but not provided for in the financial statements 31.3.23
£
-		 31.3.22
£
70,152

23. OTHER FINANCIAL COMMITMENTS

The charity has a commitment under its leasehold agreement, to pay the lease premium of £750,000, with the payment of this premium being deferred for up to three years from 31 August 2021, subject to its indexation at the rate of 1.037% per annum.

24. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 25