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2022-03-31-accounts

Charity number: 1188634

COMM.UN

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2022

COMM.UN Contents Page For the year ended 31 March 2022

Report of the Trustees 1 to 5
Independent Examiner's Report to the Trustees 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9 to 12

COMM.UN Report of the Trustees For the year ended 31 March 2022

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2022. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To promote art for the benefit of the public by the establishment of combined arts programmes and activities.

COMMUN is a combined arts organisation with a focus on community building with amateur and professional artists. Through learning tools, digital media, and in-person events, COMMUN creates opportunities for artists to collaborate and create works to achieve a greater understanding and appreciation of the Arts in our society.

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance on public benefit and fee charging.

The strategies employed to achieve the charity's aims and objectives are to:

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

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COMM.UN Report of the Trustees Continued For the year ended 31 March 2022

ACHIEVEMENTS AND PERFORMANCE

Significant activities

Putting these strategies into action, we engaged in the following activities in year two:

From October 23 - November 6, 2021, we held a collaborative, online residency programme and performance evening in London for 10 artists from Middle Eastern, South Asian, and similar African communities to create 3 multi arts performances supported by a mentor team of 5 people. The Albany hosted us for a day of rehearsals and another day for our performance evening. During this time, we commissioned an additional 11 creative professionals to conduct 7 video interviews of our artists in residence (in conversation with each other) and 2 guest artists to learn about their identity, challenges, and personal life experiences. The creative professionals were also responsible for capturing all performances on the performance evening. We ran a digital promotion campaign to support the above activities achieving 70,641 impressions and 1442 engagements.

From November 20 - December 4, 2021, we held a second collaborative, online residency programme and performance evening in Bristol for 6 artists from Middle Eastern, South Asian, and similar African communities to create 2 multi arts performances supported by a mentor team of 5 people. The Trinity Centre hosted us for a day of rehearsals and another day for our performance evening. During this time, we commissioned an additional 8 creative professionals to conduct 3 video interviews of our artists in residence (in conversation with each other) and 1 acclaimed novelist and screenwriter - Nikesh Shukla - to give a talk during the performance evening. The creative professionals were also responsible for capturing all performances on the performance evening. We ran a digital promotion campaign to support the above activities achieving 70,359 impressions and 935 engagements.

From February 13 - March 7, 2022, we held a third collaborative, online / in-person residency programme in Birmingham for 6 artists from South Asian and similar African communities to create 2 360-degree video art projects supported by a mentor team of 5 people. The Midlands Art Centre (MAC) hosted us for our meet and greet, mentoring session, and two days of rehearsals. During this time, we commissioned an additional 5 creative professionals to conduct 2 video interviews of our artists in residence (in conversation with each other) and capture the 360-degree video art projects. Reduced promotion was done to highlight the above activities on Instagram which achieved 5,235 impressions and 212 engagements. The program format and output were modified for Birmingham due to the change in original dates and unavailability of our original partner venue (Ort Gallery) and general uncertainty surrounding Omicron.

An additional 129,500 impressions were achieved through targeted ads to watch all artist interviews posted online to date. Highlight films of each city's program, full-length performances / projects, and remaining artist interviews will be posted to our website and social media in the coming months.

In support of our in-person activities, we further launched a new website that includes a range of affordable learning and professional tools such as a grants database to find open funding opportunities in the creative and social sectors in the UK, and a course on how to create a project, interviews with emerging and mid-career artists from our community about their lived experiences, and videos of original, live music concerts by BIPOC artists.

Achievements against objectives

On reflection of the above-mentioned, our in-person programme was successfully completed and emphasised the importance of creating a regional, combined arts residency programme for the voices we aim to amplify. The insightful feedback received from audiences and our artists over the past six months has enabled us to better the framework of the programme for future editions as we extend its reach to more cities across the UK. The ongoing pandemic has encouraged us to continue iterating on how best to bring our combined arts experiences and knowledge of the Arts sector to our growing community online.

With Covid-19 continuing to highlight inequalities in the UK, especially for Black, Indigenous, and People of Colour (BIPOC) communities, we aim for this programme and the organisation to become a leading platform for emerging and mid-career artists from BIPOC communities across the UK to reference and engage with in the years to come. To do so, we are solidifying our regional partner and artist relationships, securing long-term donors, widening the reach of our digital assets and learning tools, and re-evaluating our programme's framework through a continuous feedback loop with our community.

Through 2022 - 2023, we will work to host our in-person programme in five UK cities and introduce a new component to it that enables regional participants to connect with one another and build meaningful relationships online and in-person. Further, two new trustees and a project coordinator from our shared communities will join the team. Both trustees are former participants in the programme, reifying our principles of continual engagement and community leadership from within. Through a collective, bottom-up approach, we feel confident that we are laying the groundwork for more pluralistic and collaborative activity within the UK Arts sector as a whole.

Our focus on the above was legitimised over the past year by receiving a long-term grant from Paul Hamlyn Foundation as well as an annual, in-kind grant from Google for Non-Profits to support our in-person activities and online offerings.

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COMM.UN Report of the Trustees Continued For the year ended 31 March 2022

FINANCIAL REVIEW

Reserves

In general, reserves will be needed to bridge the gap between the spending and receiving of resources for planned activities and to cover unplanned / other expenditure. As a new charity, we only engage in activities when income has been confirmed by a donor / partner. Further, we only take on expenditure once confirmed sums reflect in our bank account. In this way, we can ensure the sustainability and credibility of the organisation. In parallel, we are continually working to increase our reserve of unrestricted funds through private donations and are in the initial stages of creating an endowment for the organisation.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity COMM.UN
Charity registration number 1188634
Principal address 7A Colville Terrace
London
W11 2BE

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Emma Czerny Georgia Beeston Zahed Alessa Independent examiner Amanda Hall Counterculture Partnership LLP Unit 115, Ducie House Ducie Street Manchester M1 2JW

Approved by the Board of Trustees and signed on its behalf by

Zahed Alessa............................................................................. January 23, 2023

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COMM.UN

Independent Examiners Report to the Trustees For the year ended 31 March 2022

I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiners 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 that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

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

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Amanda Hall

Counterculture Partnership LLP Unit 115, Ducie House Ducie Street Manchester M1 2JW

23 January 2023

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COMM.UN

Statement of Financial Activities For the year ended 31 March 2022

Notes
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activites
4
Total
Expenditure on:
Charitable activities
5/6
Total
Net income
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
-
1,350
1,792
3,142
(1,642)
(1,642)
1,500
-
1,500
Restricted
funds
£
101,824
-
-
101,824
(101,724)
(101,724)
100
18,599
18,699
2022
£
101,824
1,350
1,792
104,966
(103,366)
(103,366)
1,600
18,599
20,199
2021
£
26,660
-
-
26,660
(8,061)
(8,061)
18,599
-
18,599

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COMM.UN

Statement of Financial Position As at 31 March 2022

Notes
Fixed assets
Tangible assets
11
Current assets
12
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one year
13
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Restricted income funds
14
Unrestricted income funds
Total funds
£
2022
591
591
7,730
21,939
29,669
(10,061)
19,608
20,199
20,199
18,699
1,500
20,199
£
2021
-
-
20,039
-
20,039
(1,440)
18,599
18,599
18,599
18,599
-
18,599

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

Zahed Alessa Trustee January 23, 2023

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COMM.UN Notes to the Financial Statements For the year ended 31 March 2022

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011.

COMM.UN 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 note(s).

Going concern

The financial statements are prepared, on a going concern basis, under the historical cost convention.

Funds

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.

Designated funds comprise of unrestricted funds that have been set aside by the Trustees for particular purposes.

Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.

There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the Statement of Financial Activities.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

25% Straight line

Plant and machinery 25% Straight line Computer equipment 25% Straight line

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COMM.UN Notes to the Financial Statements Continued For the year ended 31 March 2022

2. Income from donations and legacies

Restricted funds
Donations received
Grants received
Gifts in kind
ncome from charitable activities
Unrestricted funds
Income from charitable activities
ncome earned from other activities
Unrestricted funds
Other activities for generating
funds
2022
£
22,402
45,000
34,422
101,824
2022
£
1,350
2022
£
1,792
1,792
2021
£
-
26,660
-
26,660
2021
£
-
2021
£
-
-

3. Income from charitable activities

4. Income earned from other activities

5. Costs of charitable activities by fund type

Programme costs
Support costs
osts of charitable activities by activity type
Support costs
Programme costs
Unrestricted
funds
£
-
1,642
1,642
Activities
undertaken
directly
£
88,427
Restricted
funds
£
88,427
13,297
101,724
Support costs
£
14,939
2022
£
88,427
14,939
103,366
2022
£
103,366
2021
£
4,819
3,242
8,061
2021
£
8,061

6. Costs of charitable activities by activity type

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COMM.UN Notes to the Financial Statements Continued

For the year ended 31 March 2022

7. Analysis of support costs

Management
Finance
IT
General administration
Governance costs
2022
£
6,400
1,706
2,722
2,671
1,440
14,939
2021
£
-
375
20
1,407
1,440
3,242

8. Net income/(expenditure) for the year

et income/(expenditure) for the year
This is stated after charging/(crediting):
2022 2021
£ £
Depreciation of owned fixed assets 31 -
Auditor's fees 1,440 1,440

9. Trustee remuneration and related party transactions

Zahed Sultan (a trustee) donated £22,400 to the charity (2021: 0).

The charity is associated with Commun Limited, Zahed Sultan being a trustee of Comm.un and a director of Commun Limited. A management charge of £6,400 was charged to the charity in the year by the company for its services. The amount due from Commun Ltd at the year-end is £7,730 (2021: £20,039).

10. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activities are for restricted funds.

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COMM.UN Notes to the Financial Statements Continued

For the year ended 31 March 2022

11. Tangible fixed assets

Cost or valuation
Additions
At 31 March 2022
Depreciation
Charge for year
At 31 March 2022
Net book values
At 31 March 2022
Computer
equipment
£
622
622
31
31
591

12. Debtors

Amounts due after more than one year:
Amounts due by group and associated undertakings
2022
£
7,730
7,730
2021
£
20,039
20,039

13. Creditors: amounts falling due within one year

Trade creditors
Accruals and deferred income
2022
£
7,954
2,107
10,061
2021
£
-
1,440
1,440

14. Movement in funds

Purpose of unrestricted Funds

General

Programme costs

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COMM.UN

Notes to the Financial Statements Continued For the year ended 31 March 2022

Restricted Funds

Commun Knowledge
Haramacy
Restricted Funds - Previous year
Commun Knowledge
Balance at
01/04/2021
£
18,599
-
18,599
Balance at
01/01/2020
£
-
-
Incoming
resources
£
-
101,824
101,824
Incoming
resources
£
26,660
26,660
Outgoing
resources
£
(12,310)
(89,414)
(101,724)
Outgoing
resources
£
(8,061)
(8,061)
Balance at
31/03/2022
£
6,289
12,410
18,699
Balance at
31/03/2021
£
18,599
18,599

Purpose of restricted funds

Commun Knowledge

In light of Covid-19, many young BIPOC artists will be forced to pursue alternate career paths due to economic decline and the structural barriers of the UK arts sector. To counter this, COMMUN will create and promote online learning modules and digital media on their website to aide emerging and mid-career artists; sharing videos on relatable voices from the community, courses on how to put together a project, connect with partners, apply for funding, and measure their efforts. COMMUN’s website will also host a database of available opportunities to apply for funding across the UK. In doing so, we hope to combat societal exclusions while encouraging collaboration. COMMUN will make use of qualitative and quantitative approaches in collaboration with institutional, creative, and community partners to better understand the challenges emerging and mid-career artists face in the Arts sector as well as create offerings to help overcome them in a relatable way.

Haramacy

Haramacy acts as a catalyst for cross-cultural engagement for voices from Black, Indigenous, and People of Colour (BIPOC) communities. It creates a space for BIPOC voices to collaborate and create works that explore intersectional social issues (race, gender, class, and ethnicity) that exist within their communities and those of their peers. Haramacy is comprised of an in-person development programme and live, combined arts performances and creative films; bringing together storytelling, music, visual, and more to celebrate outsider narratives in the UK. The title, Haramacy, is an amalgamation of the Arabic word ‘haram’, meaning indecent or forbidden, and the English word ‘pharmacy’, implying a safe, trustworthy space that prescribes the antidote to ailments caused by intersectional, social issues. The project has been partly funded by The Foyle Foundation (£10,000) and Paul Hamlyn Foundation (£35,000).

15. Analysis of net assets between funds

Unrestricted funds
General
General
Restricted funds
Commun Knowledge
Haramacy
Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
591
909
1,500
-
6,289
6,289
-
12,410
12,410
591
19,608
20,199

11 of 12

COMM.UN

Notes to the Financial Statements Continued For the year ended 31 March 2022

Previous year
Restricted funds
Commun Knowledge
Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
-
18,599
18,599
-
18,599
18,599

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