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2023-12-12-accounts

REGISTERED CHARITY NUMBER: 1186948

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 12 December 2023

for

HARROW STEEL

HARROW STEEL

Contents of the Financial Statements for the Year Ended 12 December 2023

Page
Report of the Trustees 1 to 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 11
Detailed Statement of Financial Activities 12

HARROW STEEL

Report of the Trustees for the Year Ended 12 December 2023

The trustees present their report with the financial statements of the charity for the year ended 12 December 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

Promote the Art of Steel Pan Music. To advance the education of the public in the arts. In particular Steel Pan music through the provision of workshops and public performances.

Significant activities

We have continued our twice weekly rehearsals for Junior and Senior Band. We ran workshops during the school holidays for young students to learn the art of Steel Pan playing, performance and music.

We are developing positive social connections and relationships for young people and their parents and friends within our community. We are doing this by providing a facility (Steel Band) that students from ethnic minority backgrounds can relate to. An inclusive community group where students and parents can work together to improve the quality of life for everybody.

Our concerts have been successful events reaching a wider audience within the Community, often complimented on both the high quality of the performance and the fun filled atmosphere we have surrounding them. Students who have attended our workshops and Junior Band have also had the valuable experience of performing with the support of our main band for the wider Community.

Concerts performed in the local area include:

Urban Arts Festival - Wealdstone Square King's Coronation - Pinner Village Gardens King's Coronation - Headstone Manor and Museum Harrow Arts Centre World Music Festival with Harrow Music Service Orley Farm - Summer School Fair Windrush event - Harrow Music Service Pinner Memorial Park - Annual Music Event One Week Summer School West Harrow Park - Summer Event Star Pub, South Harrow- Family Event

Public benefit

The Trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the charity's aims, objectives and activities and are satisfied that they fully meet it.

Volunteers

Harrow Steel can rely on volunteer contributions principally from the Band Manager, Parents, Trustees and former students who contribute time and energy in helping stage concerts and assist in the day to day running of the charity. We are incredibly grateful for efforts and contributions of the volunteers.

Page 1

HARROW STEEL

Report of the Trustees for the Year Ended 12 December 2023

ACHIEVEMENT AND PERFORMANCE Charitable activities

The local community have enjoyed the interaction and arts activities/concerts, we provide. Our rehearsals and workshops have:

a) Improved mental health and wellbeing whilst giving young people skills they need for employment such as teamwork, leadership skills, ability to interact with students from different ethnic backgrounds.

b) Improved the quality of life by our commitment to perform regularly within the community.

c) Promoted social inclusion for those who have poor educational skills or attainment, disability or who feel excluded due to their ethnic origin or religion.

d) Provided a leisure time activity to improve aspiration and employment opportunities and enable them to participate in society as mature and responsible individuals.

We will continue to encourage, develop and resume positive social connections and relationships for young people within our community. In the coming year we hope to be able to continue our regular rehearsals and to perform regularly in the local area.

We also hope to be able to continue our aim to bring the local community together to improve mental health and wellbeing and expand this to have a wider reach and impact.

Rehearsals and Workshops:

Rehearsals for the Junior Band are weekly during term time and most of our students have now been learning for 3 years and some are progressing towards the Senior Band. The Senior Band rehearses weekly during term time and this year we have been able to recruit a number of new members who have shown a great deal of commitment. We were able to provide a Summer Workshop, in addition providing a boost to their mental health, a supportive social environment and an outlet for their creative endeavours.

Both the musicians and our staff deserve high praise and credit for their resilience and hard work to make these a success during these difficult times.

FINANCIAL REVIEW

Financial position

We received £22,678 and spent £16,531. We had a balance of £15,783 at the end of the year.

Principal funding sources

The charity's principal sources of funds are from John Lyon.

Reserves policy

Now that we have received additional funding the charity's policy will be to hold a reserve of £8,208.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing and Charity Constitution

Harrow Steel is a Charitable Incorporated Organisation run by the trustees.

Recruitment and appointment of new trustees

We recruit local community personnel who have shown an interest or have participated in the playing of Steel Pans in their youth.

These personnel were elected to their post or volunteered.

In future we will advertise roles for volunteer trustees based on the skills required.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1186948

Principal address

16 Burwood Avenue Pinner HA5 2RZ

Page 2

HARROW STEEL

Report of the Trustees for the Year Ended 12 December 2023

Trustees

M Benson (Chair) G Rance (Secretary)

A M Hallett (Treasurer) T Hallett (Assistant Treasurer) O Akinjiola Z Keighley H R Rimmer

L Philip

L Henry-Wordsworth (appointed 25.9.23) Y N Yee (appointed 6.3.24)

07/07/2024 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ M Benson - Trustee

Page 3

HARROW STEEL

Statement of Financial Activities for the Year Ended 12 December 2023

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
5,241
16,000
Other trading activities
2
1,437
-
Total
6,678
16,000
EXPENDITURE ON
Charitable activities
Tutor
-
10,203
Internet costs
-
288
Assistants
-
1,206
Insurance
-
331
Event travel
-
790
Sundries
-
-
Repairs
-
1,419
Promotional activities
-
266
Training and DBS
-
151
Printing and stationery
-
-
Depreciation of equipment
-
377
Total
-
15,031
NET INCOME
6,678
969
RECONCILIATION OF FUNDS
Total funds brought forward
9,105
2,197
TOTAL FUNDS CARRIED FORWARD
15,783
3,166
2023
Total
funds
£
21,241
1,437
22,678
10,203
288
1,206
331
790
-
1,419
266
151
-
377
15,031
7,647
11,302
18,949
2022
Total
funds
£
23,525
1,200
24,725
11,003
878
1,780
297
1,825
187
1,614
2,506
65
185
227
_20,567 _
4,158
7,144
_11,302 _

The notes form part of these financial statements

Page 4

HARROW STEEL

Balance Sheet 12 December 2023

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
5
-
3,166
CURRENT ASSETS
Cash at bank
15,783
-
NET CURRENT ASSETS
15,783
-
TOTAL ASSETS LESS CURRENT LIABILITIES
15,783
3,166
NET ASSETS
15,783
3,166
FUNDS
6
Unrestricted funds
Restricted funds
TOTAL FUNDS
2023
Total
funds
£
3,166
15,783
15,783
18,949
18,949
15,783
3,166
18,949
2022
Total
funds
£
2,043
9,259
9,259
11,302
11,302
9,105
2,197
11,302

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. 15/07/2024 and were signed on its behalf by:

............................................. M Benson - Trustee

The notes form part of these financial statements

Page 5

HARROW STEEL

Notes to the Financial Statements for the Year Ended 12 December 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.

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.

Tangible fixed assets

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

Equipment - 10% on cost

Taxation

The charity is exempt from tax on its charitable activities.

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.

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

2. OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
2023 2022
£ £
Fundraising events 1,437 1,200

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 12 December 2023 nor for the year ended 12 December 2022.

Trustees' expenses

There were no trustees’ expenses paid for the year ended 12 December 2023 nor for the year ended 12 December 2022.

Page 6

continued...

HARROW STEEL

Notes to the Financial Statements - continued for the Year Ended 12 December 2023

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
Total
fund funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 4,525 19,000 23,525
Other trading activities 1,200 - 1,200
Total 5,725 19,000 24,725
EXPENDITURE ON
Charitable activities
Tutor 300 10,703 11,003
Internet costs - 878 878
Assistants - 1,780 1,780
Insurance - 297 297
Event travel - 1,825 1,825
Sundries - 187 187
Repairs - 1,614 1,614
Promotional activities - 2,506 2,506
Training and DBS - 65 65
Printing and stationery - 185 185
Depreciation of equipment - 227 227
Total 300 20,267 20,567
NET INCOME/(EXPENDITURE) 5,425 (1,267) 4,158
RECONCILIATION OF FUNDS
Total funds brought forward 3,680 3,464 7,144
TOTAL FUNDS CARRIED FORWARD 9,105 2,197 11,302
5. TANGIBLE FIXED ASSETS
Equipment
£
COST
At 13 December 2022 2,270
Additions 1,500
At 12 December 2023 3,770
DEPRECIATION
At 13 December 2022 227
Charge for year 377
At 12 December 2023 604
NET BOOK VALUE
At 12 December 2023 3,166
At 12 December 2022 2,043

Page 7

continued...

HARROW STEEL

Notes to the Financial Statements - continued for the Year Ended 12 December 2023

6. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
At movement At
13.12.22 in funds 12.12.23
£ £ £
Unrestricted funds
Unrestricted 9,105 6,678 15,783
Restricted funds
John Lyon 2,044 1,122 3,166
Woodward Trust 46 (46) -
Young Harrow Foundation Build Back
Better 107 (107) -
2,197 969 3,166
TOTAL FUNDS 11,302 7,647 18,949
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Unrestricted 6,678 - 6,678
Restricted funds
John Lyon 16,000 (14,878) 1,122
Woodward Trust - (46) (46)
Young Harrow Foundation Build Back
Better - (107) (107)
16,000 (15,031) 969
TOTAL FUNDS 22,678 (15,031) 7,647

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continued...

HARROW STEEL

Notes to the Financial Statements - continued for the Year Ended 12 December 2023

6. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
At movement At
13.12.21 in funds 12.12.22
£ £ £
Unrestricted funds
Unrestricted 3,680 5,425 9,105
Restricted funds
John Lyon 487 1,557 2,044
Harrow Giving 2,644 (2,644) -
Woodward Trust 226 (180) 46
Young Harrow Foundation Build Back
Better 107 - 107
3,464 (1,267) 2,197
TOTAL FUNDS 7,144 4,158 11,302
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Unrestricted 5,725 (300) 5,425
Restricted funds
John Lyon 16,000 (14,443) 1,557
Harrow Giving - (2,644) (2,644)
Woodward Trust - (180) (180)
Young Harrow Foundation Build Back
Better 3,000 (3,000) -
19,000 (20,267) (1,267)
TOTAL FUNDS 24,725 (20,567) 4,158

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HARROW STEEL

Notes to the Financial Statements - continued for the Year Ended 12 December 2023

6. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
At movement At
13.12.21 in funds 12.12.23
£ £ £
Unrestricted funds
Unrestricted 3,680 12,103 15,783
Restricted funds
John Lyon 487 2,679 3,166
Harrow Giving 2,644 (2,644) -
Woodward Trust 226 (226) -
Young Harrow Foundation Build Back
Better 107 (107) -
3,464 (298) 3,166
TOTAL FUNDS 7,144 11,805 18,949

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Unrestricted 12,403 (300) 12,103
Restricted funds
John Lyon 32,000 (29,321) 2,679
Harrow Giving - (2,644) (2,644)
Woodward Trust - (226) (226)
Young Harrow Foundation Build Back
Better 3,000 (3,107) (107)
35,000 (35,298) (298)
TOTAL FUNDS 47,403 (35,598) 11,805

John Lyon has funded the teaching of steel pans and the travel costs associated with staging performances in the local community.

Page 10

continued...

HARROW STEEL

Notes to the Financial Statements - continued for the Year Ended 12 December 2023

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 12 December 2023.

Page 11

HARROW STEEL

Detailed Statement of Financial Activities for the Year Ended 12 December 2023

Detailed Statement of Financial Activities
for the Year Ended 12 December 2023
2023 2022
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 1,541 4,525
Grants 19,700 19,000
21,241 23,525
Other trading activities
Fundraising events 1,437 1,200
Total incoming resources 22,678 24,725
EXPENDITURE
Charitable activities
Insurance 331 297
Tutor 10,203 11,003
Assistants 1,206 1,780
Internet costs 288 878
Training and DBS 151 65
Sundries - 187
Event travel 790 1,825
Repairs 1,419 1,614
Promotional items 266 2,506
Printing and stationery - 185
Depn of equipment 377 227
15,031 _20,567 _
Total resources expended 15,031 _20,567 _
Net income 7,647 4,158

This page does not form part of the statutory financial statements

Page 12