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2020-12-31-accounts

Harrison/Parrott Foundation Charity number 1186987; Company number CE020030

HARRISON/PARROTT FOUNDATION

Harrison/Parrott Foundation CIO

Registered Charity number 1186987

Trustees’ annual report and Unaudited Accounts For the period 16 December 2019 to 31 December 2020

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Harrison/Parrott Foundation Charity number 1186987; Company number CE020030

Trustees’ annual report and Unaudited Accounts

Pages
Trustees’ annual report 3-8
Statement of Financial Activities 9
Balance sheet 10
Notes to the Accounts 11-16

Harrison/Parrott Foundation Charity number 1186987; Company number CE020030

Trustees’ annual report For the period 16 December 2019 to 31 December 2020

The Board presents its report and financial statements for charity’s first operating period ending 31 December 2020.

Reference and administrative information is set out on page 7 of this report. The financial statements comply with current statutory requirements, the Constitution and the Statement of Recommended Practice – Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Harrison/Parrott Foundation (HPF) is a Charitable Incorporated Organisation (CIO) incorporated and registered as a charity in 2019. The company was established under a Constitution which sets out the objectives and powers of the company.

The Trustees of HPF under charity law are also the Board Members. All Board Members give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 10 to the accounts.

The Trustees (and Board Members)

The charity trustees manage the affairs of the CIO and for that purpose exercise all the powers of the CIO. The charity trustees are also the members of the CIO. There is a maximum of 12 Trustees (and Board Members). The first charity trustees are set out in the reference and administrative information on page 7 and are appointed for three (or two) years. Future charity trustees must be appointed for a term of three years by a resolution passed by a meeting of the charity trustees. In selecting individuals for appointment as charity trustees regard is had to the skills, knowledge and experience needed for the effective administration of the CIO, and with the objective of promoting equal opportunities and reflecting and representing the diversity of the UK.

All incoming Trustees (and Board Members) will receive a current copy of the constitution, a copy of the CIO’s latest Trustees’ Annual Report and statement of accounts, and a copy of the current version of the Foundation’s Trustee Handbook. The Board currently plans to meet four times a year.

How the Board functions

The Board is, in law, ultimately responsible for all aspects of the performance of HPF, but in practice operational matters are delegated to Harrison/Parrott Limited’s (HPL) Chief Operating Officer supported by a number of HPL staff and the Foundation Secretary. No staff are directly employed by HPF.

The Board operates under a system of Policy Governance, set out in a single Board Policy Document defining:

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Harrison/Parrott Foundation Charity number 1186987; Company number CE020030

Relationship with Harrison/Parrott Limited

HPL launched HPF as part of its 50[th] anniversary celebrations throughout 2019/20 to champion diversity and inclusivity in the arts. HPL provides annual funding and personnel to manage and operate HPF. The majority of the charity trustees must be independent and not employed in any way by HPL.

Co-operation with other organisations

HPF has partnered with Tri-Borough Music Hub (TBMH) to develop the Artists for Inclusivity initiative as part of its delivery of subsidised music education in three West London boroughs.

Managing risk

In accordance with best practice, the Board has established and will continue to review a Register of Risks facing HPF. There are risks associated with governance, finance, operations, environmental and compliance. All are reviewed as to probability and impact.

It is not possible or desirable to run HPF without incurring any risk and the Register of Risks allows the Trustees (and Board Members) to identify and focus on the most serious risks so that actions can be taken to mitigate the most serious risks, while at the same delivering a service to meet HPF objectives and the identified needs of stakeholders.

Key risks identified are loss of and issues with key project team (HPL staff and artists), fund-raising, lack of direction and strategy, and activities potentially outside objects, powers or terms of gifts. Until such a point as HPF develops and can recruit a dedicated staff member HPF cannot control HPL staffing or allocation of resources to HPF. Protocols, policies and strategies are being developed to address the other risks.

Statements of policies

HPF has Safeguarding (children, young people and vulnerable adults) and Grant-making policies established and will introduce further policies as appropriate as the charity grows and develops.

OBJECTIVES AND ACTIVITIES

Public benefit statement

HPF as a registered charity is required to report how its activities in furtherance of its charitable powers provide public benefit, and the Trustees confirm that they have had regard to Charity Commission’s guidance in this matter.

HPF has as its charitable purposes:

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Harrison/Parrott Foundation Charity number 1186987; Company number CE020030

Main activities and plans

In its first year of operation the charity’s sole project has been its partnership with Tri-Borough Music Hub (TBMH) on the Artists for Inclusivity initiative as part of TBMH’s delivery of subsidised music education in three West London boroughs. HPF, through HPL provide access to a number of HPL’s artists during their London engagements, and TBMH manage the session delivery. HPL donated staff resources to administer the program, and the artists involved donated their time.

The Foundation has identified three areas of focus for projects in the short term: education through the continued partnership with TBMH, commissioning, and artist development. A dedicated part-time Foundation Manager is now provided by HPL and the Foundation is actively recruiting an Education trustee to support the Board in overseeing the delivery of programs and projects and identification of potential projects for financing, and act as a connector to key leaders in education and potential partner organisations.

ACHIEVEMENTS AND PERFORMANCE

The charitable activites during the charity’s first year were significantly hampered by the challenge of the COVID-19 pandemic.

A working partnership was established with Tri-Borough Music Hub and as part of the Artist for Inclusivity initiative the following activities were carried out:

During the year HPF also established a partnership with Google Arts & Culture (GAC) as an opportunity to introduce classical music to new and wider audiences through the hub of digitised culture. Visitors to the GAC website are able to delve into the HPF’s activities, experience stories, advice and video interviews from HPL artists and also explorations into composers and music. The Google page was launched in October with a premiere performance by Leia Zhu of Ernst’s “The Last Rose of Summer” and “Der Erlkönig”

A concert at the Wigmore Hall, planned for October 2020 both to raise awareness of the new charity and additional generate funds, had to be postponed due to the COVID-19 epidemic and is now being planned for 2022.

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Harrison/Parrott Foundation Charity number 1186987; Company number CE020030

FINANCIAL REVIEW

Results for the period and reserves

Incoming funds for the period to 31 December 2020, all unrestricted, totalled £20,336 of which £5,823 was the balance transferred from the H/P International Arts Trust. Expenditure, primarily on seconded staff donated by HPL and design of the charity’s logo and website page, totalled £14,254, leaving a fund balance of £6,082 at the end of 2020.

At this early point in the charity the Trustees plan to develop the working reserves to enable future projects and initiatives to be planned, including a grant-making policy.

All funds held at 31 December are ‘free’ reserves and funds which are freely available to spend on the charity’s purposes. There were no restricted or designated funds at 31 December 2020.

Fundraising

HPL donated £2,650 during the period and provided donated services in the form of seconded personnel valued at £9,843. HPL has pledged £10,000 of funding for the 2021 financial year, and continued support in the form of seconded personnel. Additionally, the trustees plan during 2021 to develop a fundraising strategy to widen the charity’s income base.

Gift Aid

The charity will register with HMR&C to enable it to claim gift aid on UK individual donations.

Statement of the Board’s responsibilities

The charity trustees (who are Board members) are responsible for preparing the Trustees’ report and accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the CIO and enable them to ensure that the accounts comply with the requirements of the Act and relevant accounting standards. They are also responsible for safeguarding the assets of the CIO and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Board Members have no beneficial interest in the CIO.

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Harrison/Parrott Foundation Charity number 1186987; Company number CE020030

REFERENCE AND ADMINISTRATIVE DETAILS

Registered office and principal address South Wing Somerset House The Strand London WC2R 1LA Web address www.harrisonparrott.com/foundation E-mail address Ian.giddons@harrisonparrott.co.uk Bankers National Westminster Bank 106 Finchley Road London NW3 5JN Solicitors Russell-Cooke 8 Bedford Row London WC1R 4BX Charity Trustees (and Board Members) at 31 December 2020 Jasper Parrott Chair Lydia Connolly Jessika Gillam MBE Oliver Howell Alina Kireeva Jonathan Kuhles Samir Savant Officers and Staff at 31 December 2020 Lorna Aizlewood Honorary Secretary Ian Giddons Honorary Treasurer

Funds held as custodian trustees on behalf of others

No funds are held as custodian trustees on behalf of others.

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DocuSign Envelope ID: 9402F3DE-23AD-4A32-AF73-81DB5B0980C5

Harrison/Parrott Foundation

Charity number 1186987; Company number CE020030

Declarations

As the gross income of the charity is less than £25,000 in the accounting period there is no requirement by law to have an independent examination or audit. The Constitution of the CIO does not include such a requirement.

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity trustees/Board Members

Signatures Full names Jasper William Parrott Samir Savant Position Trustee Trustee Date 28 September 2021

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Harrison/Parrott Foundation Charity number 1186987; Company number CE020030

Statement of financial activities for the period to 31 December 2020

Note Unrestricted 2020
funds Total funds
£ £
Income from: 4
Donations and legacies 14,508 14,508
Investments 5 5
Funds transferred from H/P International Arts Trust 5,823 5,823
Total 20,336 20,336
Expenditure on: 6
Raising funds 2,290 2,290
Charitable activities 7,844 7,844
Website and logo design 4,120 4,120
Total 14,254 14,254
Net income 6,082 6,082
Other recognised gains/(losses) - -
Net movement in funds 6,082 6,082
Reconciliation of funds:
Total funds brought forward - -
Total funds carried forward 6,082 6,082

This is the charity’s first year and there are no previous year figures.

All funds of the charity are unrestricted.

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DocuSign Envelope ID: 9402F3DE-23AD-4A32-AF73-81DB5B0980C5

Harrison/Parrott Foundation

Charity number 1186987; Company number CE020030

Balance sheet at 31 December 2020

Note 2020
Total funds
£
Current assets:
Debtors and prepayments 8 1,594
Cash at bank and in hand 8,202
Total current assets 9,796
Liabilities:
Creditors: Amounts falling due within one year 9 3,714
Total net assets 6,082
The funds of the charity:
Unrestricted funds 6,082
Total charity funds 6,082

This is the charity’s first year and there are no previous year figures.

All funds of the charity are unrestricted.

In accordance with the Charities Act 2011 and the charity’s constitution the charity was not required to obtain an audit or independent examination.

These accounts have been prepared in accordance with FRS 102 SORP.

Signed by a trustee on behalf of the Board
of Trustees
Jasper William Parrott Date of approval
28/09/2021
28-09-2021

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Harrison/Parrott Foundation Charity number 1186987; Company number CE020030

Notes to the accounts For the period 16 December 2019 to 31 December 2020

1 - STATUTORY INFORMATION

The Harrison/Parrott Foundation (HPF) is a Charitable Incorporated Organisation (CIO) incorporated and registered as a charity in 2019.

The registered office address and principal place of business is South Wing, Somerset House, The Strand, London WC2R 1LA

2 - BASIS OF PREPARATION

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

These accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) which meet the requirements of the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

Going concern

The COVID-19 pandemic commenced during the year ended 31 December 2020 and continues to date. The full impact of the COVID-19 pandemic continues to evolve as of the date of this report and its magnitude is uncertain. However, the trustees have assessed the charity's financial position having considered the possible impact of COVID-19 pandemic and are of the opinion that the charity's financial position is sound, and that the charity will continue in operational existence for the foreseeable future.

3 - ACCOUNTING POLICIES

Income

Income is recognised when the charity becomes entitled to the resources, it is more than likely that the trustees will receive the resources, and the monetary value can be measured with sufficient reliability.

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Income from grants and donations, whether ‘capital’ or ‘revenue’, is recognised when the general income recognition criteria are met. In the case of any performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met.

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Harrison/Parrott Foundation Charity number 1186987; Company number CE020030

Legacies are included in the SOFA when receipt is probable, namely when there has been a grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

The charity has received no governments grants in the reporting period.

Donated services provided in the form of support on governance and carrying out the charitable activities from Harrison/Parrott Limited (HPL) personnel have been recognised as income in the SOFA based on the valuation provided by HPL, with an equivalent amount recognised as an expense under the appropriate heading. The time spent by HPL trustees has not been included in the SOFA.

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Income from interest is included in the accounts when receivable and can be measured reliably.

Expenditure and liabilities

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable clarity.

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs including public accountability of the charity and its compliance with regulations and good practice.

The charity has creditors which are measured at settlement amounts less any trade discounts.

The charity has no deferred income or provisions for liabilities at the balance sheet date.

The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS 102 SORP.

Assets

The charity has no tangible fixed assets, intangible fixed assets, heritage assets, investments, or stocks.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discount or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Cash at bank and in hand is held to meet short-term commitments as they fall due. At the reporting date all cash was held in a business reserve account.

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Harrison/Parrott Foundation

Charity number 1186987; Company number CE020030

Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for specific purposes.

As at the reporting date the charity has only unrestricted funds.

4 – INCOME

2020
Analysis of income Note Unrestricted Total funds
funds £
Donations and legacies
Donations and gifts 5,025 5,025
Donated services 5 9,483 9,483
Total 14,508 14,508
Income from investments
Interest income 5 5
Separate material item of income
Funds transferred from H/P International Arts Trust 5,823 5,823
TOTAL INCOME 20,336 20,336
This is the charity’s first year and there are no previous year figures.
All funds of the charity are unrestricted.

5 – DONATED SERVICES

Raising funds Charitable 2020
activities
£
Seconded staff 1,639 7,844 9,483

This is the charity’s first year and there are no previous year figures.

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Harrison/Parrott Foundation Charity number 1186987; Company number CE020030

Donated services are provided from Harrison/Parrott Limited (HPL) personnel in the form of support on governance, finance and administration, and carrying out the charitable activities. Donated services are recognised at the point of delivery and valued at the respective employment cost to HPL. An equivalent amount is recognised as an expense under the appropriate heading. The analysis between raising funds and charitable activities is based on time allocation information provided by HPL.

The time spent by HPL personnel acting as trustees has not been recognised.

The value of voluntary help received from artists of HPL is not included as income in the accounts but is described in the trustees’ annual report.

6 – EXPENDITURE

2020
Analysis of expenditure Notes Unrestricted Total funds
funds £
Expenditure on raising funds
Incurred seeking donations 232 232
Staging fundraising events 302 302
Advertising 117 117
Support costs 5 1,639 1,639
Total 2,290 2,290
Expenditure on charitable activities
Support costs 7 7,844 7,844
Separate material item of expense
Website and logo design 4,120 4,120
TOTAL EXPENDITURE 14,254 14,254
This is the charity’s first year and there are no previous year figures.

All funds of the charity are unrestricted.

No expenditure was incurred on an independent examiner, other assurance services, tax advisory services or other related professional fees.

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Harrison/Parrott Foundation

Charity number 1186987; Company number CE020030

7 – ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

Activity Activities Support costs 2020
undertaken
directly
£ £ £
Tri-Borough Music Hub ‘Artists for Inclusivity’ 2,445 2,445
Finance and administration 2,559 2,559
Governance 2,840 2,840
Total - 7,844 7,844

8 – DEBTORS AND PREPAYMENTS

2020
£
Trade debtors -
Prepayments and accrued 1,594
income
Other debtors -
Total 1,594

This is the charity’s first year and there are no previous year figures.

Prepayments relate solely to event costs for the planned Wigmore Hall event now postponed to 2022.

9 – CREDITORS AND ACCRUALS

Amounts falling Amounts falling due
due within one after more than one
year year
2020 2020
£ £
Trade creditors 3,714 -

This is the charity’s first year and there are no previous year figures.

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Harrison/Parrott Foundation

Charity number 1186987; Company number CE020030

10 – TRUSTEE REMUNERATION

This is the charity’s first year and there are no previous year figures.

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

No trustee expenses have been incurred.

11 – RELATED PARTY TRANSACTIONS

There have been no related party transactions in the reporting period.

12 – STAFF COSTS AND EMPLOYEE BENEFITS

There are no staff employed by the charity.

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