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2023-09-01-accounts

Company registration number: 12146728 Charity registration number: 1185928

AIMCommunity Limited

known as

Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 August 2023

Artema Limited 1A Kingsbury’s Lane Ringwood Hampshire BH24 1EL

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7 to 8
Balance Sheet 9
Notes to the Financial Statements 10 to 20

AIMCommunity Limited known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

Reference and Administrative Details

Trustrees Dr Y T McIntyre Bhatty, Chairman Ms S J Burgess Mr I Chrichton Miss T D Taylor Charity Registration Number 1185928 Company Registration Number 12146728 Registered Office AIMCentral East Howe Youth Centre Kinson Road Bournemouth Dorset BH10 5HD Independent Examiner Artema Limited 1A Kingsbury’s Lane Ringwood Hampshire BH24 1EL

Page 1

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

Trustees Report

When AIMCommunity launched as a new charity in 2020, one of our first priorities was to provide enough reserve funding to allow for dissolution of the charity, calculated as 3 months salaries and running costs with the goal to have this in place by the end of 2 completed years of operation. This was subsequently adjusted to allow for 4 months of salaries and running costs in August 2022.

At the end of the second completed financial year the charity held funds of £123,017 representing over 100% of the target dissolution fund as proposed.

In addition to the Reserve Funds, the charity held £38,492 in Restricted Income from Grant Funding.

PROGRAMME REPORTS

AIM Arts Academy

Aim Arts Academy finished the 2022-2023 year very strong. We had a 100% pass rate for all students that enrolled in their level 2 and level 3 course work. We had a 100% GCSE sit rate which is a major success being we work with very vulnerable students dealing with significant anxiety.

We increased our offer of student support to include exercise and wider scope of life skills for students to a great success.

Staffing

We have a full teaching staff and 18 students enrolled. Several of which have additional learning needs and have EHCPs. We are providing full time and part time educational courses with wrap around student pastoral support. This year we have the addition of a Learning Support Specialist on staff and 2 Occupational Therapist.

Our courses are Functional Skills Maths & English, GCSE Maths, GCSE English. Level 2, Level 3 Creative Digital Media Qualifications. Level 2, Level 3 Music Practitioners Qualifications.

Starfish Mentoring

Starfish Mentoring is a programme that supports young people within the ages of 8 - 25 with achieving their goals through the ASPACE model (Abilities and Skills, Self-Esteem and Confidence, Peer Relationships, Adult and Family Relationships, Communication, Education and Employment)

Starfish Mentoring provides small group mentoring as well as 1:1 work with young people. Starfish Group Mentoring.

During the 2022/2023 financial year, Starfish Group Mentoring has worked with 16 young people between the ages of 8 - 17. This includes 7 females and 10 males.

Young people were based mainly in the Bournemouth and Poole areas. The breakdown of this was 9 young people from the area of Poole, 6 young people from the area of Bournemouth and 1 young person from the area of Ferndown.

Page 2

AIMCommunity Limited known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

Trustees Report

Starfish Plus Mentoring

Starfish plus is mentoring delivered on a 1:1 basis. During the 2022/2023 financial year, Starfish Plus worked directly with 16 young people between the ages of 11 - 21. This includes 7 males and 9 females. One young person out of the 9 females wanted to be identified as a female (the initial referral had this young person listed as male)

Young people were mainly based in the Poole and Bournemouth areas. The breakdown of this was 5 people from Poole, 10 young people from Bournemouth and 1 young person from Christchurch.

Staffing

During the 2022/2023 financial year, Starfish had 5 paid staff, 3 volunteers, 3 work experience workers and 1 college placement student. Each full time staff member has undergone safeguarding training, mentoring inductions and CPD (continued professional development) training. Challenges

One of the challenges during this financial year has been the loss of funding of BCPCouncil regarding the Starfish Group sessions. In December 2022, the contract funding had come to an end, meaning that the amount of referrals that Starfish received was reduced. This meant that provision for young people was no longer available through BCPCouncil however individuals could continue to receive support on a case by case basis.

Another challenge has been some of the Starfish Mentoring team have moved on to other jobs. This means the amount of young people that we can potentially work with has been reduced. We have plans in place to recruit further staff.

Creative Mentoring

Creative Mentoring is a 1:1 and group based project supporting young people in the Bournemouth, Poole and Christchurch area and beyond to give space and opportunity for those participating to develop their sense of self alongside exploring and developing their creative talents.

Young People

Between September 2022 & August 2023 we have supported 14 young people across our targeted 1:1 mentoring and group work programmes.

Breakdown of referral and funding streams: ●BCP/ Art Brokerage/ Dorset CC - 5 young people

●School/ Other - 1 young person

Group Projects

Creative Mentoring has delivered two group projects throughout 2022/2023. Both of which have been designed to enable development of peer to peer relationships through creativity. They are run termly and currently cater for a maximum of 6 young people. These group sessions are often a great complement to the

Page 3

AIMCommunity Limited known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

Trustees Report

●C4

C4 (Community & Camaraderie Creative Club)delivered three terms worth of action packed sessions where young people have explored different creative mediums. This has included graffiti style art, logo design, murder mystery detective skills, digital art and improv amongst other things. An interesting development has been young people from C4 engaging in 1:1 Creative Mentoring Sessions.

●JamSpace

Fridays at 4pm is the place to be for our young people who like to rock out and turn the volume high! Numbers this year have been steady with minimal advertising and Hagop and Guy have done a great job of welcoming young people who are used to being individual musicians and beginning the journey of jamming and playing as a collective. Again some young people from this project progressed into 1:1 Creative Mentoring sessions also.

Staffing

Over the year 2022/2023 our staffing team has grown and we have been delighted to welcome Hagop and Phil, both of whom bring a wealth of creative experience and expertise alongside Youth Work delivery. Both of whom are also working for AAA alongside Creative Mentoring.

Plans for future periods

‘Creating ASPACE for young people to flourish and succeed’

In the next academic year we will work towards 5 identified goals:

Broaden our offer for young people and income sources Explore opportunities for geographical growth Enhance staff support and development Boost attendance and engagement of young people within programmes Develop strategies for enhancing parental connections

Overall these five goals will enable us to connect our provision to more young people across BCP, Dorset and the South West of England.

We continue to work with other organisations and to build our network of schools and families to provide support for their young people.

We will be looking to further develop the staff team including the recruitment of 2 Occupational Therapists to both work alongside our current provision and explore opportunities for further outreach.

We aim to recruit and train more volunteers to support young people through both programmes and our Youth Work Training provision.

We continue use of AIM Central while looking to secure a long-term agreement on the building and have

Page 4

AIMCommunity Limited known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

Trustees Report

Going concern

From an operational perspective, AIMCommunity has managed the challenges of the early years of being a Charity positively and efficiently, adapting to an ever-changing working environment and implementing and maintaining safety measures in line with Government guidance.

AIM Community's third full year of operation as an independent charity has been financially solid. Management and trustees continue to consider opportunities to develop services, attract sponsorships and donations and grow sustainably in accordance with the charity's ethos and values.

On this basis, the trustees consider the charity a going concern.

Trustee

Trustee

Page 5

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

Independent Examiner's Report to the trustees of AIMCommunity Limited

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of AIMCommunity Limited are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of AIMCommunity Limited as required by section 386 of the 2006 Act; or

the accounts do not accord with those records; or

the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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

Yuval Salomi FCCA

Artema Limited 1a Kingsbury's Lane Ringwood Hampshire BH24 1EL

Page 6

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

Statement of Financial Activities for the Year Ended 31 August 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from
Donations andlegacies
4
Charitable activities
5
Other trading activities
6
Investment income
7
Total income
Expenditure on:
Charitable activities
8
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total fundsbroughtforward
Total funds carried forward
20
£
33,957
433,731
-
794
468,481
-357,510
-357,510
110,971
110,971
214,023
324,994
Unrestricted
Funds
£
9,234
-
-
9,234
-1824
-1824
7,410
7,410
-
7,410
Restricted
Funds
Total
2023
£
43,191
433,731
-
794
477,716
-359,334
-359,334
118,381
118,381
214,023
332,404

All of the charity's activities derive from continuing operations during the above period. The funds breakdown for 2022 is shown in note 20.

The notes on pages 10 to 20 form an integral part of these financial statements.

Page 7

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

Statement of Financial Activities for the Year Ended 31 August 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from
Donations andlegacies
4
Charitable activities
5
Other trading activities
6
Investment income
7
Total income
Expenditure on:
Charitable activities
8
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total fundsbroughtforward
Total funds carried forward
20
£
42,858
363,471
13
9
406,351
-248,590
-248,590
157,761
157,761
56,262
214,023
Unrestricted
Funds
£
-
-
-
-
-
-
-
Restricted
Funds
Total
2022
£
42,858
363,471
13
9
406,351
-248,590
-248,590
157,761
157,761
56,262
214,023

The notes on pages 10 to 20 form an integral part of these financial statements. Page 8

AIMCommunity Limited known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

Balance Sheet as at 31 August 2023

Note
Fixed assets
Tangible assets
Current Assets
Debtors
Cash in hand
Creditors: Amounts falling due within
one year
18
Net current assets
Net assets
Funds of the charity:
Restricted funds
Unrestricted funds
Total funds
20
2023
£
20,376
28,853
291,781
320,634
-8,605
312,028
332,404
7,410
324,994
332,404
2022
£
13,362
36,572
165,324
201,896
-4,171
197,725
211,087
211,087
211,087

For the financial year ending 31 August 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements on pages 10 to 20 were approved by the trustees, and authorised for issue on

Dr Y T McIntyre Bhatty Ms S J Burgess Trustee Trustee

The notes on pages 10 to 20 form an integral part of these financial statements.

Page 9

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

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

Charity status

The charity is limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: AIMCentral East Howe Youth Centre Kinson Road Bournemouth Dorset BH10 5HD

These financial statements were authorised for issue by the trustees on 27/06/2024.

Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard 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 benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 10

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

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

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such income is only deferred when:

The donor specifies that the grant or donation must only be used in future accounting periods; or The donor has imposed conditions which must be met before the charity has unconditional entitlement.

Gifts in kind

Gifts in kind are recognised in different ways dependent on how they are used by the charity:

Those donated for resale produce income when they are sold. They are valued at the amount actually realised. Those donated for onward transmission to beneficiaries are included in the Statement of Financial Activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pay to acquire them.

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 legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. All resources expended are inclusive of irrecoverable VAT.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, staff costs by the time spent and other costs by their usage.

Page 11

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

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

Governance costs

These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, management and trustees's meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Irrecoverable VAT

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

Taxation

The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 20 IO and therefore it meets the definition of a charitable company for UK corporation t_ax.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 2010 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.

Tangible fixed assets

Individual fixed assets costing £150 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Plant and machinery Office equipment Trade debtors

Depreciation method and rate

25% reducing balance 25% reducing balance

Trade debtors are amounts due from our income providers to support our normal charitable activities. These debtors are recognised at the transaction value. A provision for the impairment of debtors is established 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 12

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as noncurrent liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme. Contributions are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Financial assets and liabilities are recognised when the charity becomes a party to the contractual provisions of an instrument, and are classified according to the substance of the contractual arrangements entered into.

Recognition and measurement

All financial assets and liabilities are measured at transaction price (including transaction costs). They are derecognised

1 Net incoming/outgoing resources
Net incoming resources for the year include:
2 Depreciation
Depreciation of fixed assets
3 Income from donations and legacies
Designated
General
£
£
Donations and legacies;
Donations from individuals
-
3,957
Grants, including capital grants;
Government grants
-
-
Grants from other charities
-
30,000
-
33,957
Unrestricted funds
2023
118,381
6,792
Restricted
funds
£
-
-
9,234
9,234
2022
157,761
3,340
Total
2023
£
3,957
-
39,234
43,190

Page 13

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

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

Donations and legacies;
Donations from individuals
Grants, including capital grants;
Government grants
Grants from other charities
Designated
General
£
£
-
2,908
-
5,000
-
34,950
-
42,858
Unrestricted funds
Restricted
funds
£
-
-
-
-
Total
2022
£
2,908
5,000
34,950
42,858

During 2023, AIMCommunity Limited were in receipt of four main Grants, £15k from The Valentine Trust & £15k from The Cooper Dean Foundation. Both of which are non restricted. A further £7,233.76 was issued by Active Dorset as well as £2k from the Dorset Community Foundation which are restricted.

Grants from other charitable foundations include £30,644 transferred from Frontier Youth Trust, and Gifts in kind relate to fixed assets transferred at net book value from Frontier Youth Trust to AIMCommunity Limited, for use by the charity. Both transactions are as part of an asset transfer

2023 2022
4 Income from charitable activities
Mentoring, Skills & Learning 467,688 406,329
5 Income from other trading activities
Lotteries and competitions - 13
6 Investment Income
Interest receivables 794 9

Page 14

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring

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

7 Expenditure on charitable activities

Note
Mentoring, skills and
learning
Staff costs
Allocated support costs
9
Governance costs
9
Note
Mentoring, skills and
learning
Staff costs
Allocated support costs
9
Governance costs
9
Designated
General
£
£
-
43,144
-
301,620
-
8,291
-
4,456
0
357,510
Designated
General
£
£
-
33,211
-
203,304
-
6,816
-
5,529
-
248,860
Unrestricted funds
Unrestricted funds
Restricted
funds
£
1824
-
-
-
1,824
Restricted
funds
£
-
-
-
-
-
Total
2023
£
44,968
301,620
8,291
4,456
359,334
Total
2022
£
33,211
203,304
6,816
5,529
248,860

8 Analysis of support costs and governance

Charitable activities expenditure

Support Costs
Staff Entertaining
Telephone
Legal and professional
Bank charges
Depreciation of equipment
Governance Costs
Independent examiner fees
Examination of the financial statements
Other fees paid to examiners
Total
2023
£
0
681
681
137
6,792
8,291
1,250
3,206
4,456
Total
2022
£
1,513
1,377
470
116
3,340
6,816
1,250
4,009
5,259

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 2023

9 Government Grants

There was no Government grants issued during the August 2023 financial year

10 Trustees remuneration and expenses

No trustees, nor any persons connected with them have received any remuneration from the charity during the year. No further trustees have received any reimbursed expenses or any other beneifts from the charity during the year

11 Independent examiner's remuneration
Examination of the financial statements
Fees to examiners
12 Staff Costs
Wages & Salaries
Social security costs
Pension Costs
2023
1,250
3,206
276,895
17,667
7,058
301,620
2022
1,250
4,009
192,135
6,399
4,771
203,305

The monthly average number of persons (including senior management/leadership team) employed by the charity during the year expressed as full time equivalents as follows

Tutors and student support
Operations manager
22
1
23
16
1
17

13 (2022 - 7) of the above employees participated in the Definded Contributions Pension Schemes. Contributions to the employee pension schemes for the year totalled £7,058 (2022 - £4,771). No employee received emoulments of more than £60,000 during the year.

13 Taxation

The charity is a registered charity and is therfore exempt from taxation

Page 16

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring Notes to the Financial Statements for the Year Ended 31 August 2023

15 Tangible fixed assets

Cost
At 1 September 2022
Additions
At 31 August 2023
Depreciation
At 1 September 2022
Charge for the year
At 31 August 2023
Net book value
At 31 August 2023
At 31 August 2022
16 Debtors
Trade debtors
Other debtors
17 Cash and cash equivalents
Cash on hand
Cash at bank
Computer
Equipment
£
15,922
10,936
26,858
3,184
5,918
9,102
17,755
12,738
Furniture
and
equipment
£
1053
2,871
3,924
430
874
1,303
2,621
624
2023
£
28,853
-
28,853
2023
£
10
291,771
291,781
Total
£
16,975
13,806
30,781
3,614
6,792
10,405
20,376
13,362
2022
£
36,572
3,616
40,188
2022
£
10
91,304
91,314

Page 17

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring Notes to the Financial Statements for the Year Ended 31 August 2023

18 Creditors: amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals
19 Funds
For the Year Ending 31 August 2023
Unrestricted funds
General
Designated
Total unrestricted funds
For the Year Ending 31 August 2023
Restricted funds
General
Designated
Total Restricted funds
Total funds
As at 1
September
2022
£
214,023
-
214,023
As at 1
September
2022
£
-
-
-
214,023
Incoming
resources
£
468,481
-
468,481
Incoming
resources
£
9,234
-
9,234
477,715
2023
£
-
4,470
2,885
1,250
8,606
Resources
expended
£
-357,510
-
-357,510
Resources
expended
£
-1,824
-
-1,824
359,334
-
2022
£
1,814
679
3,000
5,493
As at 31
Aug-23
£
324,994
-
324,994
As at 31
Aug-23
£
7,410
-
7,410
332,404

Page 18

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring Notes to the Financial Statements for the Year Ended 31 August 2023

20 Funds (continued)

For the Year Ending 31 August 2022
Unrestricted funds
General
Designated
Total unrestricted funds
Restricted funds
Total funds
Restricted funds
Active Dorset
The Valentine Charitable Trust
As at 1
September
2021
£
56,263
-
56,263
56,263
-
56,263
Incoming
resources
£
406,351
-
406,351
406,351
-
406,351
Resources
expended
£
-248,590
-
-248,590
-248,590
-
248,590
-
Incoming
resources
£
7,234
2,000
9,234
As at 31
Aug-22
£
214,024
-
214,024
214,024
-
214,024
Resources
expended
£
-1,144
-680
1,824
-

Page 19

AIMCommunity Limited

known as Aim Arts Academy, Creative Me Mentoring and Starfish Mentoring Notes to the Financial Statements for the Year Ended 31 August 2023

21 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Unrestricted
funds
General
£
20,376
313,224
8,605
324,994
Unrestricted
funds
General
£
13,362
201,895
32,982
-
182,275
Designated
£
-
-
-
-
Designated
£
-
-
-
-
Restricted
funds
£
-
7,410
-
7,410
Restricted
funds
£
-
-
-
-
Total funds at
31 August
2023
£
20,376
320,634
8,605
332,404
Total funds at
31 August
2022
£
13,362
201,895
32,982
-
182,275

This page does not form part of the statutory financial statements.

Page 20