ComFony registsation number.. 12146728
Charity registration number.. 1185928
AIMCommunity Limited
known as
Aim Arts Acadcmy, Cr¢ativ¢ Mc Mentoring and Starf15h M¢nloring
{A company limited by guarn)tee)
Annuai Report and Financial Statements
for the Year Ended 31 August 2021
Harney & Co Lifflited
Chartered Certified Accountants and Registered Audiiors
21 Market Place
Blandford Forum
Dorsct
DTI 17AF

AIMCommunity Limited
known as Aim Arts Academy) Crealive Me Mentoring and starf￿h Mentoring
Contents
R¢f¢r¢nce and AdrninÉstrative Details
Trustees. Report
2to7
Independent ExaTnine¢s R¢port
Statement of Fitwicial Activities
9tolO
Balance Sheet
Notes to the Financial Ststements
12to24

AIMCommunity Limited
knojvn as Aim Arts Academy. Creative Me Mentoring and Starfish Mentoring
Reference and Administrntive Details
Trustees
Dr Y T Mclntyte Bhatty, Chaim)an
Ms S J Burge&s
Mr I Chrichton
Miss T DT&ylor
1185928
Charity Registrntion Number
Cojnpany Registration Number
12146728
The charity is incorpordted in Ell￿alld & Wales.
AIMCentral
Easi Howe Youth Centre
Kinson Road
Bournetnouth
Dorsei
BHIO 5HD
Regtstered 0￿7¢¢
Independent Examiner
Hamey & Co Limited
Chartered Certified Accountants and Registered Audiiors
21 Markei Place
Blandford Fotiun
Dors
DTII 7AF
Page I

AIMCommunity Limited
Iinown as Aim Arts Academy* Creative Me MeDtoring and Starfish Mentoring
Tntstees, Report
The trustees, who are directors for the purwses of company law, present the aT￿Y31 report together with the
fllwicial staternents of the charitable company for the year ended 31 August 2021.
Objectives and activities
Objects qnd qin
To act as a resource primarily for young people in Southern England by providing advice and assistance and
organising programmes of creative. physical, educational and other activities as a means of:
a) Advancing in life and helping young people by developtng their ski115, capacities and capabilities to enable
them to participate in society as independenL mature and r¢sponsibl¢ individuals"
b) Advancing education.
c) RelÈeving uneMplo￿￿ent.
d) ProvÈdin8 recreational and leisure time activity in the interest of social welfrdre for people living in the area of
benefit who have need by reason of their youth. age. infirniity or disablility, poverty or social and econimic
Circumsts￿¢¢S with a vi¢w to improving the conditions of life for such persons.
To promote learning in people who are not in education. cmploym¢nl or trainin& through the continued
development of their individual capabilitie5, cornpetenciffj ski115 and understanding in subjects of educational
value.
Objeclives, sÉralegi￿ and oclivilie
AIMCommunity Limited was forni¢d as a dsr¢ct result of Frontier Youth Trust {Charity Nwnb¢rs 1059328 and
SC043239) shift to move its locally fvnded proje¢ts working in those local communities to become autonomous
and ind¢pendent charities. Thence under an asset transfer agre¢m¢nt dat¢d 31 Decernber 2019 all staff. assets
and activitie5 of the AIMCoTnmunity project were transferred to the newly fgrmed charity of AIMCommunity
Limited to continue its work based in Bourngnotrth.
Public benef
The Charitys objects are restricted specifically, only for the public benefit to act &s a resourte lor young people
up to the age of 25 years living in Southern England by providing advice and assistsnce and organising
programmes of creative, physical. educational and other activities.
The trustees ￿Ar1￿ that they have complied with the requireTnents of seciion 17 of the Charities Act 2011 to
have du¢ regard to the publi¢ b¢nefit guidance published by the Charity Commission for England and Wales.
A¢hieYements and performance
AIM Arts Academy
Th¢ ¢hallenges of tying to keep AIM Art5 Academy operdtional during the pondemic has been extremely
ditTicult from a programrnatic and pastoral perspective. Severdl sthdents and their familie5 w¢re hit hard with
Covid-19 and 5evernl staff w¢r¢ fi￿lOughed.
Page 2

AIMCommunity Limited
kmowD as Aim Arts A¢2demy. Creative Me Mentoring and starf￿h Mentoring
Trustees, Report
We went from full time face to face in class instswction and mentoring support of 20 students to remote and
virtual learning cohorts. The student SUPFK)rt team did a fantsstic job providing regular and consistent mentoring
sessions and eheckirtg in with students daily. During lockdown the most vulnerable students were offered more
contact time than would be nornial.
The Art5 Acadetny tea￿ dealt with increased students. anxiety, depression and Covid related issues. They did a
great job supporting sMdents through this lime as well as through their exams. The team also used some "down
time" to upskill and do CPD Trainings.
A considerdble amount of time was spent team building and investing into the team to rebuild the staff morn1¢
and make sure they were doing okay through Covid.
We had 20 students enrolled this acad¢mi¢ y¢ar. lo￿￿ of those students we enwed for their GCSFS in
May 2021, passed along with similar results for Functional Skills Maths and English. RSL Music Practitioner
and Creative Media sthdents.
We are concerned that there is early evidetjce of an incre&sed spike in anxiety and depression from sbjdents
trapped home and ill as a r¢sult of the pandernic.
We had several conversations N'ith students and parenis that showed that AIM was a "life lin¢" to th¢ students.
We were the only consistent and positive thing they had during thi5 time.
We were so happy thai we could move as quickly &$ we did io remotc Iwning and pastoral support and back
again 05 the ¢hanging Covid-19 restricthons required. Our funders were impressed with the quick responses to
the changing cir¢umstan¢es and Ls a small provider we were able to adapt more Imm￿latelY than other
organisations.
Starfish Mentoring
During the fllmncial year Starfish provision reduced due to th¢ Covid-19 restrictions imposed for larg¢
portions of the year. Despit¢ this Starfjsh worked with 22 young people frorn across the BCP area (17 young
people within ihe Starfish Mentoring and 5 young people within Starfjsh Plu5 Mentoring). Out of the 22 peopl¢,
aged between 10 and 16 years oliL 12 id¢ntified as female. 8 ideniified as rnale, and 2 identified as non-binary.
Thrtsughout the year, the Starfish mentoring t¢am had a mixture of paid staff, volunteers, and placement
students. Each teaTn member has had varying experi¢n¢¢ with mentoring and the creative arts. One young
volunteer used to be part of the Sthrfish menioring progrdmme and ha5 Chosen to support other young people.
Our volunteers {who are DBS checked), provide supw)rt to the progrdmme managas of our mentoring
progrdmmes.
Since March 20?0 Starfish Menioring has been affected by the Covid-19 pandemi¢. This has meant that betwe¢n
April 2020 and April 2021 there were no new young peopl¢ referred io our group m¢ntoring sessions.
Lockdowi was taking place and our building was closed for a period of time. During September and December
2020 the second lockdown was in place, rneoning thai a new group could not be started. However, we wcr¢ able
to open our doors foT tsvo w¢eks io allow the last cohort of the 118t ￿0Up to complete their full tem) of Starfish
sessions. From Januory 2021 a fi]rther lockdown was in place meaning thai the earliest time we could resume
sessions would be in April 2021.
Page 3

AIMCommunity Limited
known as Aim Arts AcAdemy. Creative Me Mentoring and starf￿h Mentoring
Trustees. Report
Another challeng¢ to delivering sesssons Catne in the forrn of BCP Council rnerger with a whole new leam frorn
the ¢ouncil overseeing the group session5 for Starfish. Fro￿ April 2020 we work¢d with th¢ new team at BCP
Council to establish processes for refenals. prornotion of the offer, f￿anCeS and evaluating. Prevtously, the
Borough of Poole had been able to 5UPPOrt the provision of transport to starf￿ however, as a result of th¢
change to BCP. this was no longer available meanit]g some young pcople would not be able to access the
sessions.
Despite these challenges, Starfish Plus wL5 abl¢ to work throughout the pandemic. One young person in
particular was able to work with a Starfth mentor beNeen January 2020 until July 2020. This was a suceess
story a5 the young person started as someone who did Dot attend school. By the end of Starfish they w¢r¢
¢nroll¢d into a school that catered for the needs of the young person.
The sessions with this young petson coanmenced with 5 minute cal]s, because the young petson w&$ very
isolated from otheTS. As the weeks progre55ed, conversations on Zoom became longer, to the point of the young
person wanting to meet in person. From there the young person was able to interact with other young p¢ople,
cr¢at¢ hi5 rard game and play it with others. create a short animated movie USiDg stop motion and tske part
in wat¢hing other young people perfo
Another success story W&8 with a young petson who wanted to med once a week for an hour to play guitsr in
front of others and by the fmal Starfish Plus session be w&8 able to perforni with another youllg person in front
of two members of BCP Council.
Despite the many challenges presenied during the pandemic, Stsrfish received a greai deal of positive feedback
for th¢ 5¢rvice provided io young people. Examples of this include.
- The mother of the young person that we worked with frotn January-july 2021 was very supportive of Strfish
and how w¢ helped her young person get ready for school and education.
- A young person that identified as non-binary said they felt.they could be themselvees at Sartfish..
- Another young person said that the hour at Starf15h Wds their best hour of the week.
Fingncigl review
Policy on raserves
AIMCommunity Limited is committed to esthblishing and maintaining A strong reserve fjjnd with four key
components, subj¢ci EO review on an annual iKsi&
Continuity Fund - to bridge any possibl¢ delays in receiving promised granLS or mar￿1ng payment in arrears
contrdcts.
Rest￿CtUr]ng Fund - to cover t￿ential activities whilst sour¢ing income to a maximum of 6 months budgeted
chariiable aciiviiies.
Qclical Maintenance Fund - to be used for major item5 of maintena￿¢ of the fabric of the buildings such a5
redecorating the interior and exteriors.
Dissolution Fund - io provide for the costs of disSol￿10n should the charity be unable to continue. It is only to
be used in the event of the Trustee%' deciding the charity should cease to exist. It wll be used to pay notice
periods. redundancies and the expenses of numing AIMCornrnuT]ity Limited until closure of the charity.
Page 4

AIMCommunity Limited
Imown as Aim Arts Academy, Cre2tive Me Mentoring and starf￿h Mentoring
Trustees, Report
As a new charity our fiTSt priority is to provide enough reserve funding to allow foi dissolution of the charity.
calculated as 3 months salaries and running costs with the goal to have this in place by the e¥Ld of 2 completed
years of operation.
At the end of the financial year the charity held fimds of £42.398. representing over 900/• of the target
dissolution fund.
Plans for future pertods
Ainu key objecliwesforfulureperiods
In the next academic year we aim to:
- Reach out to young people across the Bournemouth, Christchurch and Poole areas. We aim to work with more
organisations and to network with Tnore schools and families to provide support for their young people.
- We a150 aim to acquire more funding to h¢lp 5UPPOrt young p¢opl¢ lo trdvel to sessioT]s.
- We airn to recruit and trdin more volunteer5 10 SUPP)rt yowig rtopl¢.
Whilst we continue to use the building known as AIMCentral. our aim is to l¢)ok to extend our activities and we
have identified the Branksome Centre as an ideal faciliry for both our Starfish M¢n¢oring and Creative
Mentoring prosrammes. The premhse5 offer a bright well resourced facility with the benefit of good outside
green space and provide a good working environment for iy)th our young people and staff. The premises are
managed via Poole Communilies Trust and are available to rent by the hour.
Goimg concern
Thi5 y¢ar has b¢¢n ¢xtrem¢ly challet]ging for AIMCommunity. with the pandemic causing disruption to
programme ￿heduleS and ¢on¢em for th¢ wellbeing of b(Trth staff and students. During the r￿st Covid-19
lockdown we had up to 6 staff on the Governmenr fiwlough %heme although, most weie short tem) and fully
reinstated into post a5 sooil as prnvision for young people could be reesrab5ishe
From an operational perSFKdiv¢, AIMCotnmunity b&8 managed these chall¢ng¢5 Positively and efficiently,
adapting to an ever changing working environrnent and implementing and maintaining safety measures in line
with Govemrnent directives. Our policy has been to suppon swdents as fully a5 p)ssibl¢. with online
progrdmmes, regular communication and a caring approach to all¢viale anxieties.
Despite the diffi¢ulties outlined above, AIMCommuniiYs second year of op¢rnlion a% independent charity
hos been finaneially solid. Manage￿ent and trustees continue ts) consider opp)rtllnities to develop service
attract sponsorships and donaiiots and grow sustsinably in accordance with the charity's ¢thos and values.
On this basi& the ttwtees consider th¢ charity a going concern.
Stru¢tur¢? governance and management
Na¢ure ofgoverning documenl
The charity is governed by its Memordndum and Arti¢l¢s, incorporated on 8 August 2019.
Page 5

AIMCommunity Limited
known as Aim Arts Academy. Crealive Me Mentoring and Starfish Mentoring
Trustees, Report
ReernilttThl tsndappoinlmenl ofiruslees
Any person who is willing to act as a Trustee, and who 15 permitted by law to do so. may be appoint¢d to be a
Trustee by resolution of the Trustees. Trnstees are appointed for a tertn of three years. at the end of whi¢h they
shall reiire unless elitsible for reappointment by the Trusttts, as no Trusiee shall serve for mor¢ ihaT) nine
consecutive years, unless the Trusiees consider it would be in the best inierests of the Charity for a particular
Tnjsiee io continue to serve beyond period ond that Truste¢ is reappointed in accordance with its goyeming
do¢um¢nt.
The Charity is overseen by its Truste￿ of which * any one lime there must be a minimum of three and a
maximum of twelve.
The Tn￿rees, on behalf of the Charity. have appointrd employees to run the day to day activities. There is an
Operations Mana(F¢r who oyersees the day to day athninistration of the Charity, with the remainder of the staff
working dir￿tlY with the Charitiy's beneficiaries &$ youth WOTker& mentors and tuiors.
Financial instruments
Objeclives qndpoli¢i¢s
The tn]stees are of the opinion that th¢ charity's activities do not expos¢ it to Significant financial risks. The
charity doeg not use derivative fllwicial instn]ments to mal￿ge risks or for speculative purposes.
Credi¢ rlsk
The charity's principal financial ass¢ts is cash at bank. The credit risk on these liquid funds is limited because
the counterparthes are banks with high ¢redit-rdtings.
Liquidity risk
In order to ensure that sufficieni funds are available for ongoing O￿l0￿S and futur¢ dev¢loprnents. the charity
maintsins sufficieni funds in a deposit bank accouni.
Statement ofTruslees' Responsibilities
The trust￿5 (wtho ate also the directors of AIMCommunity Limited for the purposes of company law) are
reS￿nSIble for preparing the trustees. report and the financial statements in accordance with thc United
Kingdom Accounting Standard5 (United KiTJ(pdom Generdlly Accepted Accounting Pr￿tice) and applicable law
and regulation5.
Company law requires the trn5tees to prepare financial sra*ments for each fll)ancial year. Under colnpany law
the tnLStees must not approve the financial statements unless they are satisfied (hat they give a trne and fair view
of the state of aff2iTS of the charitable company and of its incoming resou￿¢$ and application of re50urces,
including its incoTn¢ and ¢xpenditure. for th￿ period. In preparing these financial statetnents, the ¢tustees are
required to..
5¢1e¢i suitable accounting policies and apply them consistenily-
observe the methods and principles in th¢ Charities SORP-
make judgements and estirnates that are reasonable and prudent"
state whether appli¢abl¢ UK Accountit]g Standard5 have E¢¢n followe(L subject to any material departures
disclosed and explained in the financial Maiemenrs; and
Page 6

AIMCommunity Limited
known as Aim Arts Aeademy* Creative Me Mentoring and Starfish Mentoring
Trustees. Report
prepare the financial staternenis on the going corKern basis wjless it is inappropriate to presume thai ihe
¢haritabl¢ company will continue in business.
The trustees are responsible for keeping ad¢quat¢ a¢counting records are suificient to thow and explain the
charirable company's transactions and disc105e with reasonabl¢ ac£urdCy at any time the financial position of the
charitable ¢ompany and enable them to ensure the financial stht¢m¢nts comply with the Companies Act
2006. They are also responsible for safeguarding the assers of the charitsble company and hence for toking
reasonable Steps for thc pr¢vcntion a￿d d¢tection of fraud and other iTregularities.
The omual report was approved by the twstees of the charity on 16 June 2021 and signed on its b¢half by..
Mclntyre Bhatty
Ms S J Burgess
Trustee
Trustee
Page 7

AIMCommunity Limited
IAnoivn as Aim Arts Academy? Creative Me Mentoring and Starfish Mentoring
Independ¢nt Examiner's Report to the trustees of AIMCommunity Llmited ("the
Company")
J We￿}rt to the charity trllstres on my exaTJJinalion of the accounts of the Company for the year ended 31 August
2021.
RespoDsibilitits basis t)f report
As the charity's InJstee5 of the Colnpany (and also its directors for the puryA)se5 of company law) you are
responsible (or the preparntton of the accowits in acLY)rdance with the requkremellts of the CoEnpanies Ad 2006
('the 2006 Act,).
Havitig saii5ficd myself that the accounts olAIMc(Ym￿￿￿lty Litnitaj are not requlrtd to be audited under Part
16 Of tht 2006 Act and are eliglble for iTKlepthnt examination. I report in reSp￿t of my exalnination of yout
harity's accounts ag carried out under section 145 of the Chariti&s A¢1 2011 {'the 2011 Act.). In carrying out
my cxaminatign I have followsj the Ditecti¢)ns given by the cF￿lty C¢)mmission under section 145(5)(bl of the
2011 Act.
lTrdependeot exarnimer's stattmellt
I have ¢ompletcd tuy examination. I confirni thal matters have come lo attetytion conTWtion with the
examination ￿ving ]rK cause to believe:
. accouttting records were not kept in respect of AJMCoTnmunity Limitrd a5 required by section 386 of the
2006 ACL or
2. the ac¢ounts do not xcord with those reeords" or
3. the accounts do not Comply with the accouniing requitements of section 396 Of lh¢ 2(X)6 A¢¢ other tha
any requiremeni that the accouuts 8iYe a 'ts￿e and fair view which is not a matter considered as part of an
1nde￿ndertt examination- or
4. th¢ accounts have not be￿ prq￿red in aCCor￿ce with the nthtwjs and principles of the Stament of
ReC0￿¢llded Practice for aecowiting a￿1 reFKTrrtiti¥ by charilies ypplicable io charities prep￿1￿8 their
accounts in acconlan¢¢ with the Financial Reporting StaTMlatd applicable in the UK and Republi¢ (Trf
Ireland (FRS I02)-
I have no concerns a[￿ hav¢ ¢otne actyy3s no other nJatter5 ID ¢onncction WAth the examiDation to which attention
should be drawT in this report in order to enable a proper Unde￿￿dEng of the accounts to b¢ Teached.
Mrs S A Han￿Y
Chartered Certifi￿1 Accountonts and Regisiered Auditors
Association of Chartered Certthed Accoulltants
21 Market Place
BlaDdford Fonun
Do￿t
DTII 7AF
16 June 2021
Page 8

AIMCommunity Limited
iinown 98 Aim Arts Aeademy* Creative Me Mentoring and Slarfish Mentoring
Statement of FinaDcial Aclivities for the Year Ended 31 August 2021
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
UDreslricted
funds
Rtstrieted
runds
Total
2021
Note
Income and Endowments from:
Donations and lega¢i¢s
Charitsble activities
Other trading activiiies
Investment in¢om¢
41.227
161,235
2,221
6,515
47,742
161,235
2,221
Total ineome
204,686
6.515
211,201
Expenditure on..
Charitable activities
(178,919)
(6,515)
(185.434)
Total expenditure
(178,919)
(6,515)
(185.434)
Net income
23,707
25,767
Net movement in fund5
25.767
25,767
Reconcili#Éion of funds
Total fund5 brought foTward
30.495
30,495
Total funds carried forward
20
56.262
56,262
The notes on poges 12 to 24 forni an integrnl part of these financial 5tat¢m¢nts.
Page 9

AIMCommunity Limited
known as Aim Arts Academy? Creative Me Mentoring and Starfjsh Mentoring
Statement of Financial A¢tiviti¢s for the Year Ended 31 August 2021
(Including Income and Expendithre Account and Statement of Total Recogni$¢d Gains
and Los$¢s)
Unrestrict¢d
funds
Restrieted
funds
Total
2020
Nott
Ineome and Endowments from:
Donations and legacies
Charitable activiiies
Inv¢5tm¢nt in¢0￿C
56,910
91.462
3.500
60,410
91,462
Total in¢om¢
148,373
3.5
151,873
Expenditure on:
Charitable a¢tivilies
(117.878)
(3,500)
(121,378)
Total expenditure
Net income
{117,878)
(3.500)
{121.378)
30,495
30,495
Net movement in funds
30.495
30,495
Re¢on¢iliation offunds
Total funds carrted fotryvard
20
30.495
30,495
All of the charity's aclivities derive from continuing OFerations during the aFK)ve two p¢rhods.
The funds breakdown for 2020 is shown in n￿e 20.
The notes on pag¢s 12 to 24 forni an inregrnl part of these financial statements.
Page 10

AIMCommuDity Limited
known as Aim Arts Academy? Creative Me Mentoring and Starfish Mentoring
(Registration number. 12146728)
BalaDce Sheet as at 31 August 2021
2021
2020
Note
Fixed assets
Tangibl¢ assets
15
340
Current assets
Debtors
16
17
19.416
80,749
Cash at bank and in hand
91.314
100.165
91,385
Cttditors: Amounts falling due within OD¢ y¢*r
18
(44,383)
(61.230)
Net cllrrent assets
55.782
30,155
Net assets
56,262
Funds of tb¢ chari¢y:
Unre5tricttd income funds
Unrestricted funds
56.262
30.495
Total funds
20
56.262
30,495
For the financial year ending 31 August 2021 the charity was ¢T]titled to exemption from audit und¢r section 477
of the Companies Act 2006 relating to small comp3ni¢s.
Directors, responsibiltttes=
The members have not required the charity to obtain an audit of its accounts for the year in question in
a¢cordance with section 476.. and
The directors acknowledge their responsibiltties for complying with the requirements of the Act wtth re5pe¢t
to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions appli¢able to companies subject to the
small wmpani¢s r¢gime.
The financial statements on pages 9 to 24 were approved by the tn￿tees, and authorised for issue on 16 June
2021 and signed on their behalf by:
Dr Y T Mclntyre Bhatty
Trnstee
Ms S J Burgess
Trustee
The notes on pages 12 to 24 forni an iniegrdl part of these financial ststements.
Pagell

AIMCommunity Limited
known as Aim Arts Academy) Creative Me MentorAng 2nd Starf￿h Mentoring
otes to the Financial Statements for the Year Ended 31 August 2021
I Charity status
The charity is limited by guarantee. Incorpo￿¢d in & Wales. and Consequently does not have share
capital. Exch of the tnjstees is liable to contribute an atnouni not exceeding £1 lowards the assets of the charity
in the event of liquidation.
The addTess of its regisiered office is:
AIMCentral
East Howe Youth Centre
Kinson Road
Bournetnouth
Dorset
BHIO 5HD
These f￿anCial staternellts were authorised for issue by the trLL8tees on 16 June 2021.
2 Accounting policits
Summary of significant accouDtiRg polieies key accounting eStI￿at£S
The principal accounting policies applied ID the preparation of these f]nancial stat¢rnents are set out below.
These policies have been consistently applied to all the years presente¢ unless otherwise staled.
St#¢¢Jn¢nt of eompliaDce
The financial statements have been prepared in accordance with Accounting and R¢porting by Chariti¢s.'
Siatement of RecommeTtded Prartice (applicable io charities preparing their accounts in accordance wilh the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019)
(Charities SORP (FRS 102)). the Finan¢iAI Reporting Sthndard applicable in the UK and Republic of Ireland
(FRS 102) and the Companies Act 2006.
Basis of preparation
AIMCommunity Limited meets the definition of a public benefii entity undeT FRS 102. Assets and liabilities are
Lriitially recognised at historical cost or transaction value unless otherwÈse sthted in the relevant accounting
policy notes.
Going eoncer
The trustees consider thai there are no material unc¢rtainties about the charitys ability to continue as a going
concem nor any signifi¢ant ar￿ of uncertainty that affect the carrying value of assets held by the ¢h8rity.
ExernptiOD from preparing a cash flow 5tstemen¢
The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore noi ancluded a cash
flow sÉatemenÉ in these f￿anCIal siaiements.
Income and endowments
All iv¢ome is recognised once th¢ charity has entitlement to ihe income, it 15 probable that the income will be
received and the alntsuni of the income receivable can be measured ttliably.
Page 12

AIMCommunity Limited
known as Aim Arts Academy) Crealive Me Mentoring and Starfish Mentoring
Notes to the Financial Statements for the Year Ended 31 August 2021
Donulion5 undlegacies
Donations are recognised when the Charity has been notified in writing of both th¢ amount and senlement date.
In the event that a donation is subject to wnditions that require a level of perfornian¢e by the charity before the
charity is entitled to the funds. the incoTne 15 d¢f¢rred and noi recognised until either those conditions are ￿lEY
met, or the fulfilment of those Conditions is wholly within the control of the charity aDd it is probable that these
conditions will be tulfilled in the reporting period.
Grdhts reethoble
Grants are r¢¢O￿l$ed when the charity has an entitlerneni th the funds and any conditions lit]ked to the grants
have been met. Where perfomiance Conditions are attached to the grant and are yet to be mei, the incomc is
reco￿]sed as a liability and included on the balance sheet Ls deferred income to be release(L
Delerredincon
Deferred income represents amounts received for future periods and is ￿leaSed to incoTning Tesources in the
period for which it has been re￿iVed. Such income is only deferr¢d when:
The donor specifies that the grant or donation musi only be used in firture accounting periods. or
The donor h&8 imposed conditions which must be met before the charity h&s unconditional eniitlernent.
Gifts in kind
Gifts in kind are recognised in different ways dependent on how they are used by the charity:
(i) Those donat¢d for resale produce income when they ￿e sold. They are valued ai the amount actually
realised.
(ii) Those donated for onward transmission to beneficiarie5 are included in the Statemenl of Financial Activitie5
as incoming resources and resourees ex￿nded when they aTe distributed. They are valued at the amount the
charity would have had io pay to acquir¢ them.
(iiil Those donated for use by the charity itself are included when receivable. They are valued at the amount the
charity would have had to pay to acquire them.
Expenditure
All expenditure is recognised once there is a Icgal or constructive obligation to that eXpendI￿re, il is probable
seitlemeni is required and the amount can be measur¢d relhably. All costs are allocated to the applieable
expenditure heading that aggregate similar costs to thal category. Where costs cannoi b¢ directly allributed to
particular headings they have been allocaicd on a basis ¢onsist¢nt with the use of reSOu￿e$, with central staff
cosis all￿ated on the b&gis of time spenL and depreciation charges allocated on the portion of the asset's use.
Other support costs are allo¢oted based on the spread of staff costs. All resou￿¢5 ex￿nded are inclusiv¢ of
irrecoverable VAT.
Charitable aclivilies
Charitable expenditure comprÉses those costs incurred by the ¢hartty in the delivery of its aciivities and Services
for its beneficÈaries. It includcs both costs thai can be allocated direct]y (o such a¢tivities and those costs of an
indirect nature necessary to support them.
Support costs
Support costs include central functions and have been all¢xated to activity Cost categories on a basis con5lSteni
with the use of ￿sourCeS, for example. all￿ating property costs by flo(Trr areas, staff costs by the time spent and
other cosis by their usag¢.
Page 13

AIMCommunity Limited
Imown as Aim Arts Academy. Creative Me Mentoring and starf￿h Mentoring
Notes to the Financial Statements for the Year Ended 31 August 2021
Governance costs
These include the costs attributable to the charity's ¢ompliance with constiiuiional and statuiory requirernents,
including audiL managernent and trnstees's meetings and reimbursed expenses.
Government grdnts
GoYerEunent grants are recognised based on the accnMI model and are rnea5ured at the fair Yalue of the &8set
recekved or receivable. Grdllts are classified as relaiing either to revenue or to assets. Grants relating to revenue
are re¢ognised in income over the period in which the related costs are rKogni5ed. Grants relating to assets are
recognised over the expected useful life of the asseL Where part of a grdnt relating io an agseÉ is defetred, il is
recogniscd as deferred income.
Irrecoverable VAT
Irre¢ov¢rabl¢ VAT is charged again* the category of re￿)u￿ expended for whi¢h it was incurred.
TaxatlOD
Th¢ charity is considered to pa55 the tests set out in Paragraph I ￿hedUle 6 of the Finance Act 2010 and
therefore it meeis the definition of a charitable company for UK Corporation tsx purp)ses. Accordingly. the
hariry is potentially exempt from tsxation in respect of iT]com¢ or capital gains received within categories
Covered by Chapter J Part I l of ihe CorFrtiraiion Tax Act 2010 or Section 256 of the Taxaiion of Chargeable
Gains Act 1992, to the extent that such income or gains 2re applied exclusively to charitable purposes.
TangibEe fixed assets
Individual fixed asseis ¢OSting £150 or more are initially recorded at cos( less any subsequent accumulated
depreciation and subs¢qu¢nt ac¢umu1￿cd impairment losses.
Depreciation and an]orti5ation
Depre¢iation is provided on tangible fJx¢d assets so as to write off the cost or Valuatio￿ less any estirnated
residual value, over their expected useful economic life a8 follows..
Asset class
Plant and machinery
Office equiptnent
Trade debtors
Trade debtors are arnounts due from our income providers to support our normal charitable activities. These
debiors are recognised at the transaction value. A provision for the impairn)¢nt of d¢btors is establish¢d when
there is objective evidence that the charity will not be able to collect all amounts due according to the original
terms of the receivables.
Depreci2tion method and rate
25(/*y redu¢ing balance
25Q/y reducing balanc
Cash and cash equlvalents
Cash and cash equivalents comprise cash on hand and call deF*)sits. and other short-terni highly liquid
investments that are readily cot]vertible to a known amounl of cash and are subject to an insignificant risk of
change in value.
Page 14

AIMCommunity Limited
known as Aim Arts A¢ademy* Creative Me Mentoring and Starr￿￿ Mentoring
Notes to the Financial Statements for the Year Ended 31 August 2021
Trade ereditors
Trade creditors are obligations io pay for goods or Services that have been acquired in the ordinary course of
businc55 from suppliers. Accounts payable are classified as current liabilities if the charity does not have an
unconditional right, at the end of the reporting perioiL to defer settlement of the creditor for at leasi twelve
months after the reporting date. If there is an unconditional right to defer settlement for ai I￿1 twelve months
after th¢ r¢porting date, they are presented as non-current liabilili&s.
Tnde creditors are recognised initially at the transaction price and subsequently M￿ured * amortised cost
U5in8 the effective interest method.
Fund structure
Unrestricted income fvnds are generdl fimds are available for use at the trustees discretion in furtherdnce of
the obj¢¢rives of the charity.
PensioThs snd other w)st retirement obligations
The charity operaies a defined contribution p¢nsion sch¢Tne. ContributiOll5 are recogTiised in the Stat¢m¢nt of
Financial Activities when they are due. If wntribution paym¢nts ex¢¢ed the contribution due for s¢rvs¢e, the
excess is recognised as a prepayment.
FillaDelal Instruments
Financial assets and liabiliites are recognised wh¢Tt th¢ Charity bccom¢s a pw to th¢ Contractual provisions of
an instruTnent, and are classified according to the sllbstance of the contrdctual arrangements entered into_
Recognlllon dnd measurement
All fllMn¢ial awls and liabilili¢s are mea￿ed ai trall5aciion price (including transaction ¢osis>. They are
derecognised when th¢ contra¢tual rights or obligations expire or are settled.
3 Net incomingloutgoing resources
Net in¢oming resources for the year include..
2021
2020
Depreciatlgn of fixed &ss¢ts
160
113
4 Income from donations and kga£ies
Unrestricted fund$
Designated
General
Restricted
funds
Total
2021
Donations and legacies,.
Donation5 from individuals
Grants, including capital grants.
Govcrnment grants
Grants from other charities
229
229
5.462
154
5,462
42,051
35.382
6.515
35J82
5,845
6,515
47,742
Page 15

AIMCommunity Limited
known as Aim Arts Academy* Creative Me Mentoring and Starfish Mentoring
Notes to the Financial Statements for the Year Ended 31 August 2021
Unrestrieted fuDds
Designated
General
Restrieted
funds
Total
2020
Donation5 and legacies;
Donations from individuals
Gr8nts, in¢luding ¢apital grants"
GovtTnfftent grnnts
Grdnts from other charities
Gifts in kind
1.025
1,025
9,715
27,145
9.715
49,378
292
18,733
3,5
18.733
38.177
3,5(M)
60,410
Grdnts from other charitable fountstions include £30.644 transf¢rred from Frontier Youth TTWSL and Gifts in
kind relate to fixed assets transferred at net b￿k value from Frontier Youth Trusl to AIMComrnunity Limited,
for use by the charity. Both transactions are as part of an assel transf¢r agreemenl.dated 31 Decalnber 2019.
5 Intome from th2ritsble activiti
Totsl
2021
Totsl
2020
Mentoring. skills and learntng
161,235
91,462
6 Income from other trading aetivities
Total
funds
Events income-
Oth¢r ¢V¢Trts incoffte
Lotteries and competiiions income
2,074
147
Total for period ended 31 August 2021
2221
Y Investment income
Total
2021
Total
2020
Ini¢resi r¢ceiYable and similar income-
Interest receivable on bank deposits
Page 16

AIMCommunity Limited
known a$ Aim Arts Academy* Creative Mc Mentorittg and starf￿h Mentoring
Notes to the Financial Statements for the Year Ended 31 August 2021
8 Expenditure on charitable activities
Unrestritted funds
Designat
GeTheral
Restricted
funds
Total
2021
Note
Mentoring, skills and
learning
Siaff costs
Allocated 5UPPOrt
costs
20,394
103.391
500
20.894
144,788
35.382
6,015
1.348
18.404
,348
18,404
Governance costs
35.382
143.537
6,515
185.434
Unrestrieted
Designated
Restrieted
funds
Total
2020
General
Note
Mentoring, skills and
l¢amin
Stsff costs
Allocated support
costs
Governance costs
12.313
73.865
12.313
96,098
18,733
3,5
1,498
11.469
1.498
11.469
18.733
99.145
3,51M)
121,378
9 Analys￿ of governance 5￿pport costs
Charitable activities expenditur¢
Total
2021
Total
2020
Staff entertaining
Telephone
Legal and prof¢ssionai
Bank charges
Depreciation of equipment
69
926
483
206
34
56
74
1,349
1.498
Page 17

AIMCommunity Limited
known as Aim Arts Aeademy? Creative Me Mentoring and Starf￿h Mentoring
Notes to the Financial Statements for the Year Ended 31 August 2021
Governance costs
Total
2021
Total
2020
Staff costs
Wages and salaries
Social security costs
Pension costs
Independent examiner fee5
Examination of the financial statements
Other fees paid to examiners
Legal fees
Other governance costs
Allixated support costs
11,016
55
7,098
132
15
1.900
5,420
1.200
3,0
13
18,404
11,469
10 Government grants
Job Reientton Scheme Grant
The aTnount of grants recognised in the finan¢ial was £5.462 (2020- £9,715).
I l Trustees remuneration and expeDse5
No trustees. nor any persons connected wtth them, have received any r¢mlln¢rntion from the charity during the
year. Funher no trustees haye received any r¢irnbursed expenses or any other benefits from the charity during
the year.
12 1nd¢pendent examiner's reiDUDeration
2021
2020
Ewdmination of the financial ststements
1,900
1,200
Other ftts to t￿mInerS
All other services
5,420
3,000
Page 18

AIMCommunity Limited
known as Aim Arts Academy? Crealive Me Mentoring and starf￿h Mentoring
Notes to the Financial Statements for the Year Ended 31 August 2021
13 Staff Costs
The a88regate payroll ¢osts wer¢ as follows..
2021
2020
Staff costs during the year were:
Wages and salarie5
Social security Costs
Pension ¢osts
151,556
1,056
3.247
96.732
4.760
1,851
155.859
103,343
The monthly avet7ge number of persons {including senior Mar￿gement / le￿lership team) etnployed by the
charity during the year expressed as full time equivalents was as follows..
2021
No
2020
Tutors and Siudent $upport
Operations manager
10
10
7 (2020- 5) of the alK>ve employees participated in the Defined Contribution Pension Schemes.
Contrli )utions to th¢ ernploy¢e peE]sion schefftes for the year totalled £3247 {2020- £1.852).
No employ¢¢ r¢ceived emoluments of more than £60,000 during the year.
14 Taution
The charity is a regist¢r¢d ¢l]arity and is therefore exempt from t&xation.
Page 19

AIMCommunity Limited
known as Aim Arts Academy9 Creative Me Mentoring and starf￿h Mentoring
Notes to the Financial Statements for the Year Ended 31 August 2021
IS Tangible fixed assets
Furniture and
equipment
Totsl
Cost
At I September 2020
Additions
453
300
453
300
AÈ 31 August 2021
753
753
Depreciation
At I September 2020
Charge for Éhe year
160
160
At 31 August 2021
273
273
Net book value
At 31 August 2021
480
480
At 31 Au8USt 2020
340
340
16 Debtors
2021
2020
Trade debtors
Prepa>Thents
Other debtors
12.842
949
5,025
71
19,416
71
17 Cash and easb equivalents
2021
2020
Cash on hand
Cash at bank
10
80.739
10
91,3(H
80.749
91,314
Page 20

Atmcommunity Limited
known as Aim Arts Academyg Creative Me Mentoring and Starf￿h Mentoring
Notes to the Finaneial Statements for the Year Ended 31 August 2021
18 Creditor5: f4lliDg due within one year
2021
2020
Trade creditors
Other thx￿100 and s￿18] se¢urity
Other creditors
Accruals
Deferred income
6.542
5,419
292
4.2(K)
51,319
334
5.760
31,747
44,383
61.230
2021
2020
Deferred in¢om¢ at I S¢ptrmber 2020
RestsuTces d¢f¢rr¢d in th¢ p¢riod
Amounts released from previous periods
51,319
22,482
(42,054)
51,319
DefeTred incomc at year end
31,747
51,319
Defeffed income relates to the followtng=
Contracmrdl payments from lo￿1 authorities re¢eived in advan¢e of the period to which they relate, totslling
£12.482 (2020.. £15.157)-
Grants donated by charitable foundation5 designated to provide serYice5 in the year to 31 August 2021, totalling
£15.315 (2020.. £25,697)-
Grants donated by charitable foundations restrtcted to fund specific projects that remained to be undertaken at
th¢ y¢ar ¢nd, totalliDg £3,950 (2020.. £10,465).
19 Pension and other schemes
Defined contribution pension scheme
The charity operdtes a defined contribution ￿nSIOn schetne. The pension cost charge for the year represents
contributions payable by the charity to the schetne and amounted to £3247 (2020- £1.852).
Page21

Atmcommunity Limited
known as Aim Arts Aeademyg Crtrative Me Mentoring and stsrf￿h Mentoring
Notes to the Financial Ststem¢nts for the Year Ended 31 August 2021
20 Funds
For the Yegr Ending 31 August 2021
Asatl
5epternber
2020
1￿C0￿Ing
resources
Resourees
expended
Asat31
Augu$t 2021
Unrestricted funds
General
30,495
169J04
(143,537)
56.262
Designated
35.382
(35,382)
Total unrestricted funds
30,495
204,686
(178,919)
56,262
Restrieted funds
6.515
(6.515)
Total funds
30.495
211,201
(185.434)
56,262
Incoming
resources
Resources
expended
Unrestricted fllnds
Designated
Talbot Village Trust
The Valentine Charitable Trust
Safer Dorset
Narional Lottery Community Fund
The Alice Ellen Cooper Dean Charitable Foundation
3,333
15.334
6,915
4,8fy)
{3,333)
(15,334)
(6.915)
{4,800)
{5.000)
(35,382)
35,382
Restricted funds
Frontier Youth Trust
Groundworks- Tesco Community Grant
6,015
500
{6,015)
(5001
(6,515)
6.515
Total funds
41.897
(41,897)
Page 22

AIMCommunity Limited
known as Aim Arts Academyg Creative Me Mentoring and starf￿h Mentoring
Notes to the Fillancial StatemeDts for the Year Ended 31 August 2021
20 Funds (continued).
For the Year Ending 31 August 2020
IDeoming
Resourees
expended
Asat31
August 2020
Unrestrlcted tsnds
General
129.640
(99,145)
(18,733)
30,495
De5igtMted
18.733
Total unrestricted funds
148.J73
(117.878)
30,495
Restrieted fllnd$
3.500
3,500
Totsl fund$
151.873
(121,378
30,495
Ineoming
resource5
Resources
expended
Unrestricted funds
Designuled
Talboi Village Trust
Th¢ Val¢ntin¢ Charitable Tr￿st
National Lottery Community Fund
6.667
9,666
2,400
(6,667)
(9.666)
(2,400)
(18,733)
18.733
Restricted funds
Frontier Youth Trnst
3,500
{3,500)
Total fuThds
22.233
(22,233)
The spe¢ifJ¢ puryoses for which the fimds are io be applied are &8 follows:
Lksignated funds
The Talbot Vill￿e Tn￿t Covid-19 Support Fund wds granted to estsblish an emergency contath for students, to
be able to provide each young person with regular support via telephone or other technology and create learning
and support resources whilsl our main progra￿￿￿e$ could noi be delivered in p¢rson.
The National Lottery Community Funding awarded th provide support through technology for young
people with complex needs during the Covid-19 ¢risis. This has et]sured that beneficiaries hav¢ received Tegular
ontact alld leamill8 resources whkie programmes of activity be delivered in person.
Page 23

AIMCommunity Limited
known as Aim Arts Academyj Creative Me M¢ntoring and Starfish Mentorlng
Notes to the Financial Statements for the Year Ended 31 August 2021
Designated funds (continued . . . .
Th¢ Val¢ntin¢ Charitable TrusL Safer Dorset and the Alice Ellen C(w Dean Charttsble Foundation have each
awarded grants to provide coniinued support ioward the costs of siudent support workers who provide key roles
across AIM Cornmunity's programme of activities.
Restricted funds
Frontier Youth Trust is a movement of pioneering youth workers and projetts. Until 31 December 2019 one of
its projects had been AIMCommunity at which point all ass¢ts relating thereto were transferred to the newly
fomied charity AIMCotnmunity Limited to continue with its creative arts and mentoring progrdtnmes. Of the
total ￿ndS transferred £13,465 had been restricted by the benefactor. with £9.515 utili5ed to dat¢ and £3,950
deferred to the next accounting peri(Ml.
Tesco Community Groundwo￿$ Covtd-19 Grnit enabled the chartty to implement the resources needed to
continue with its progrdmme of activitie5.
21 Analysis of net assets between fuDd$
Totsl fuThds #t
31 August
2021
Unrestricted funds
Gentrnl
Designated
Restricted
funds
Tangible fixed assets
CuTTent assets
Current liabilities
480
80.900
{25,118)
480
100,165
(44.383)
15,315
(15.315)
3,950
(3.950)
Total net assets
56262
56,262
Total funds at
31 August
2020
UnTestricted funds
Ceneral
Designated
Restricted
fund5
Tangible fixed asseis
cUT￿nt a5set5
Current liabilities
340
55223
(25.068)
340
91,385
(61.230)
30,495
25.697
(25,69
10.465
(10,465)
Total net assets
30.495
Pag¢ 24

AIMCommuDity Limited
as Aim Arts Academy* Creative Me Mentoring and Starf￿h Mentoring
Statement of FinaD¢ial Aelivities by fund for the Year Ended 31 August 2021
Unrestricted Funds
Totsl
Total
Unrestrieted Unrestricled
Funds
Funds
2021
2020
Income and Endowm¢nts fro￿.
Donations and legacies
Charitable activities
Other trdding aciivitits
Inv¢sttnent income
41.227
161.235
2,221
56,910
91,462
Total income
204.686
148,373
Expenditure on:
Charitable activities
(178.919)
(117.878)
Total ¢xpenditure
(178.919)
(117,878)
Net income
25,767
30,495
Net movement in funds
25.767
30.495
Reconciliation of funds
Total funds broughi forward
30,495
Total fund5 carried forward
56,262
30,495
This page does not forni part of the statutory financial statements.
Page 25

AIMCommunity Limited
Iinown as Aim Arts Academy. Creative Me Mentoring 2nd Starfjsh Mejjtoring
Stslement of Financial Aclivities by fund for the Year Ended 31 August 2021
Restricted Funds
Total
Restricted
Funds
2021
Total
Restrieted
Funds
2020
Income and Endowments froTh:
Donations and legacies
Total incom¢
6.515
3.500
6,515
3,500
Expenditure on:
Charitabl¢ a¢¢ivities
{6.515)
(3.500}
Total expenditure
Net in¢omeJ{expendilure)
Reconciliation of funds
(6.515)
(3.500)
Total fijnds earried forward
This page does fom) part of the staiutory financial statements.
Page 26