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2022-10-31-accounts

REGISTERED COMPANY NUMBER: (England and Wales) REGISTERED CHARITY NUMBER: 1192000

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

FOR

CULTURE SHIFT

Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

CULTURE SHIFT

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

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Page
Report of the Trustees 1 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 to 21
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CULTURE SHIFT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2022

The trustees present their report with the financial statements of the charity for the year ended 31 October 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 Republic of Ireland (FRS 102) (effective 1 January 2019).

This is the second report for Culture Shift which became a CIO after 10 years of operating as a Community Interest Company.

OBJECTIVES AND ACTIVITIES

Objectives and aims

At Culture Shift we are passionate about the power of the arts and creativity to transform lives. We believe that in working with people with lived experience, we have the ability to create programmes that are meaningful and have impact. We support marginalised adults, children and young people to achieve their potential through programmes delivered with education, health and community partners. Key themes that underpin our programmes are:

These activities are based in our charitable aims which are to develop arts and creative activity with and for the community which:

  1. Support socially and economically disadvantaged communities in Sussex in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.

  2. Promote social inclusion by preventing people from becoming socially excluded and assisting people to integrate into society.

  3. Promote equality and diversity for the public benefit by, for example: (a) advancing education and raising awareness in equality and diversity; (b) promoting activities to foster understanding between people from diverse backgrounds; (c) cultivating a sentiment in favour of equality and diversity

Trustees monitor performance on a quarterly basis and measure this against key performance indicators, budget allocation and spend. As trustees we have due regard to ensuring that the charity's activities are clearly delivered with public benefit and are in accord with the Charity Commission's guidance on public benefit.

Page 1

CULTURE SHIFT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2022

OBJECTIVES AND ACTIVITIES

Significant activities

The period in question November 2021-October 2022 has been a period of significant development for the organisation, accompanied by a return to face-face programming following the pandemic. Health and wellbeing continue to drive much of our work with bespoke wellbeing programmes for carers, disabled adults and children and young people. Increasingly we are looking to identify models of good practice that can be replicated in new places with an ambition to reach across East and West Sussex.

Year in Numbers During 21/22 Culture Shift has

@ engaged total of 380 children and young people in sustained programmes focused on health and wellbeing, with activity ranging from 4-10 sessions

@ delivered 24 career events for children and young people reaching 1700 young people and reached a further 440 students in FE through our new BOBS skills programme

@ launched a new wellbeing programme for learning disabled adults across Sussex with 83 attendances across the pilot in East and West Sussex.

@ delivered 3 performances of Invisible Sentence at The Old Market with 2 performances being part of Brighton Fringe, attracting 1250 audience across all 3

Page 2

CULTURE SHIFT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2022

ACHIEVEMENT AND PERFORMANCE Charitable activities

1. Working with children, young people and schools

This year we have continued offering 8-10 week after school creative wellbeing programmes for children and young people in East Sussex schools, with 6 Space to Create programmes delivered in primary and 4 Telling Your Story programmes in Secondary, both funded by BBC Children in Need, with 98 children and young people benefitting. Each course runs over 8-10 weeks offering a safe space for young people to connect with peers, develop creative skills, confidence and self esteem. They are led by two creative practitioners with experience supporting vulnerable children and young people. Small groups of 8-10 participants and the opportunity to meet weekly continue to offer some children and young people a critical space to connect with peers, share challenges they are dealing with and build confidence and resilience. This has been particularly true post pandemic.

These term time programmes have been able to reach further through half term workshops and holiday clubs creating ongoing opportunities for children and young people to tap into our work, and for us to engage more with families. We have been delivering holiday clubs through the Holiday and Food programme (HAF) since 2021 in Robsack Wood and Sidley, two communities where we already deliver our term time activity. Our work in Sidley is delivered through a strong community-based partnership which ensures high levels of attendance for all clubs. We delivered 14 holiday clubs over Xmas, Easter and Summer holidays, ranging from 1-4 days with 728 sessions attended and 9 half term sessions with 130 children attending.

Running alongside this in school delivery, we offer creative health and wellbeing programmes through our work with Sussex Partnership NHS Foundation Trust on Discovery College. Discovery College is a young person's version of Recovery College, a national initiative that offers peer-led support around mental health recovery. We have been working with Discovery College since 2020 with support from Arts Council England to expand the reach of Discovery College in East Sussex. We have delivered programmes ourselves and introduced new arts partners to deliver activity, with each programme delivered by a creative practitioner, a peer mentor and a Mental Health practitioner. We have been able to offer 3 courses per term in three different locations across East Sussex and a summer holiday course.

These courses offer a well-supported space for young people experiencing challenging mental health to explore their own creativity and connect with others. Courses have included coding, street art, digital story making, music, visual arts, photography. In addition, we have supported peers in Discovery College to develop and maintain a new website www.sussexdiscoverycollege.org.uk. We have also supported two Co-production training days for people delivering the programme as well as an annual celebration event. Over 2021-2022, 105 young people have enrolled across 10 courses with a further 24 people attending the training..

2021 -2022 saw renewed appetite for in person Creative Café careers events from schools and colleges, with 14 events delivered across the year, of which 6 were delivered online. 1015 students attended across Secondary and FE. During the pandemic figures were higher owing to more online events, but these offered limited scope for engagement between professionals and students. Both staff and students have fed back that face-face is preferable, enabling more opportunities to ask questions, get a hands-on taste of each professionals' industry.

Alongside our Creative Cafe events, we have run many more Micro Café Career events, where a class meets a professional for an hour-long workshop, coupled with accessing filmed interviews and tasks. This model has been delivered in primary and secondary schools with 707 students participating over 26 sessions. Across the year 82 professionals/employers volunteered their time across these events. We continue to pride ourselves on the opportunities we create for creative and meaningful encounters between young people and professionals.

" One student who has suffered a bereavement recently, was really engaged and interested - something I haven't seen for a while. Another commented on how the artist had said 'she was a poet' as a quiet student who loves reading, I could see how much this meant to her even though she was feeling exceptionally low that day. All students really enjoyed the event - access to the arts has been hard due to covid - for a generation who have really suffered it was lovely to see them laughing, thinking, and doing something different. The artists were great role models." Teacher Micro Cafe

Page 3

CULTURE SHIFT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2022

2. Working with young people in Further Education

In January 2022 we were given the opportunity to pilot BOBS (Being Our Best Selves) SKILLS in FE colleges in West Sussex, funded through the Catch Up programme. BOBS SKILLS is an adaptation of our BOBS programme, developed for learning disabled adults to support improved physical and mental health and increase resilience.

Eligible learners needed to be 16-18 and have achieved up to a grade 4 in GCSE English and/or Maths or aged 19-24 with an education, health and care plan (EHCP). These students needed something innovative and dynamic to support them to re-engage with learning and feel more positive about themselves. Sessions included physical warmups, group discussions/activity, creative journalling and mind setting exercises (around the themes of focus, positivity, and goal setting). Student, Crawley College:

"Is this meant to make us feel good about ourselves? Because that's what it's doing. I don't often feel good about myself."

A summary report was produced for the BOBS Skills pilot which is available to view or download from our website.

On the basis of the successful pilot, we launched a new programme of delivery for the academic year 2022/2023 with first sessions delivered in October 2022.

Later in the year we were commissioned by ESTAR to develop the BOBS Skills programme for adults living in temporary accommodation, including members of the refugee community. We delivered a series of 4 weekly sessions, with each session being 2 hours long. Across the 4 weeks there were 5 attendees, with 3 participants attending all of the sessions.

3. Working with learning disabled adults

With funding from National Lottery, we launched our BOBS In Sussex programme, focussed on supporting learning disabled adults to improve their health and wellbeing through a creative programme of activity, delivering activity sessions at venues across Sussex, led by our team of BOBS coaches.

We continued to support the band Delta 7 with funding from Peoples Health Trust, with regular rehearsals and songwriting sessions. Particular achievements for the band this year included;

We co-produced a short film with our access advisors to promote internet safety for learning disabled adults, commissioned by East Sussex County Council.

4. Working in the wider community

Commissioned by East Sussex County Council, we continued to deliver monthly Carers O'Clock sessions for unpaid carers to provide creative respite and support. These sessions were attended by a total of 55 Carers over this period, with many describing this activity as vital to their mental health and wellbeing. Carers O'Clock sessions are led by a team of artists, providing opportunities for carers to meet and engage in creative activities together in a safe and supportive environment. An added bonus is that carers are also able to enjoy a freshly cooked lunch and refreshments.

"I look forward to these events every month. I know that everyone there understands the difficulty of keeping our essential selves from disappearing amongst all the care needs"

We also delivered activity for young carers in partnership with Care For The Carers and Sussex Clubs for Young People, including drama based workshops in school holidays.

Page 4

CULTURE SHIFT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2022

In May 2022, the Invisible Sentence play which was created as a result of our partnership with Sussex Prisoner Families was filmed and performed at the Brighton Festival. It was also featured at the online conference of the Scottish Prison Service.

5. Supporting the sector through consultancy and training

Built into our mission and model is the ability to raise funds for the charity through commissioned work that is in line with the charity's objectives.

For example, we offer training in Disability Awareness and we manage events and projects for others, when they fall within our areas of expertise.

In this year we delivered Disability Awareness training for staff teams at Chipping Norton Theatre and A New Direction in London.

FINANCIAL REVIEW

Financial position

Culture Shift received revenue of £341,426 throughout the year. Expenditure throughout the year amounted to £310,826 and after deducting this from the income the result was a net surplus/ deficit of £30,600. As at 31 October 2022 the Charity held total reserves of £230,142 of which £136,300 were unrestricted/designated funds, and £93,842 restricted funds.

Culture Shift has been successful in generating income from a range of sources (see table below), including national and local agencies, as well as through commissioned services and consultancy activity.

Culture Shift controls expenditure carefully, with trustees having regular and detailed oversight of core and project budgets cash flow and income generation against projected targets.

Principal funding sources for November 2021 - October 2022

Grant & Commissioned

Arts Council England BBC Children In Need Care for the Carers Chichester College Group East Sussex County Council Contain Outbreak Management Fund

East Sussex County Council Childrens Services (Holiday Activities + Food (Programme)

East Sussex County Council - Public Health

John Jackson Charitable Trust National Lottery People's Health Trust PRS Foundation Rother Voluntary Action Sussex Community Foundation The Ragdoll Foundation

Reserves policy

Like many small charities, Culture Shift has limited opportunities to generate unrestricted income. Through careful budget forecasting, strict management of expenditure and adopting full cost recovery where possible,

Culture Shift aims to build a reserves fund which will cover 6 months operational costs in the event of the Charity's closure and a free reserves fund to support contingency needs such as IT replacement as well as development funds for piloting new work.

Page 5

CULTURE SHIFT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2022

We started the year with reserves at £199,542 and the ensuing accounts and statement of financial activities details level of reserves as at 31st October 2022 at £230,142, of which £93,842 were restricted funds.

Going concern

Ongoing Viability

Culture Shift has proved itself agile and able to mitigate many of the potential impacts of COVID 19. No staff were furloughed and the majority of our programmes continued. Moving forwards, with fundraising proving ever more competitive, Culture Shift is tasked to maintain a diverse range of income, generating both short and longer term funding.

Page 6

CULTURE SHIFT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Culture Shift set up as a Charitable Incorporated Organisation on October 28 2020 having operated as a CIC for 9 years previously. The charity has a written constitution that establishes the objects and powers of the charity.

Recruitment and appointment of new trustees

The Board of Trustees acts in the best interests of Culture Shift with reasonable care & skill to ensure that they

Culture Shift trustees are working towards a Trustees Code of Governance which sets out clearly the commitment of the Board to the principles, rationale & expected outcomes of the work of our trustees. The Code of Governance includes the following principles: purpose, leadership, integrity, decision making, risk & control, effectiveness, equality diversity & inclusion, openness & accountability.

New trustees are recruited through personal recommendation, open calls and informed by an audit of current trustee skills to inform recruitment of new trustees. Prospective trustees meet with the Charity's Co-Directors and on the basis of a good fit for the organisation go on to have an informal interview with two of our trustees. We are working towards a governance pack for new trustees which will include everything a new trustee needs to know and access from strategic plan, to policies and programme information.

Organisational structure

Our full Board meets on a quarterly basis. We have Trustee subgroups which focus on HR, finance & marketing. We hold an annual Away Day which gives us the opportunity to review our progress & focus on specific topics as required. Extraordinary Board meetings are held when needed. Regular line management sessions are held between the Board Chair & Co- Directors. Full Board meetings are attended by the two co-directors & our Finance & Operations Manager.

Trustees are involved in development and approval of the Charity's business plan and we have robust systems for quarterly progress reporting against Key Performance Indicators (KPIs). Standing agenda items at trustee meetings include reporting on progress against our KPIs, review of our current financial position, future budgets & income targets together with cashflow, policy review & risk management. We have full financial regulations in place, including procurement policies, controls for sign off limits for expenditure. We have separate remuneration meetings, 1-2-1 support for our Finance & Operations Manager & support from our accountants.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

(England and Wales)

Registered Charity number

1192000

Registered office

East Sussex College Lewes 1 Mountfield Road Lewes BN7 2XH

Page 7

CULTURE SHIFT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2022

Trustees

Stuart Gill Chair (resigned 8/12/2021) Barbara Pratt (resigned 30/4/2023) Lorna Palmer Linda Salway Andrew Green Jane Morley (resigned 8/12/2021) Anna Louise Savage (appointed 8/3/2023) Anna Testar (appointed 14/9/2022) Joshua Pipe (appointed 22/6/2022)

Company Secretary

Independent Examiner

Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

Approved by order of the board of trustees on 30 August 2023. and signed on its behalf by:

........................................................................ Andrew Green - Trustee

Page 8

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CULTURE SHIFT

Independent examiner's report to the trustees of Culture Shift ('the Company')

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

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 the Company 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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants of Scotland, which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. 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

  3. 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 reached.

Shona F Wardrop

Dr Shona F Wardrop C.A The Institute of Chartered Accountants of Scotland

Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

Date: ...30 August 2023..........................................

Page 9

CULTURE SHIFT

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 OCTOBER 2022

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
20,451
Charitable activities
5
General Charitable
90,797
Other trading activities
3
20
Investment income
4
19
Other income
1,211
Total
112,498
EXPENDITURE ON
Charitable activities
138,061
NET INCOME/(EXPENDITURE)
(25,563)
RECONCILIATION OF FUNDS
Total funds brought forward
161,863
TOTAL FUNDS CARRIED FORWARD
136,300		 period
28/10/20
year ended
to
31/10/22
31/10/21
Restricted
Total
Total
funds
funds
funds
£
£
£
228,928
249,379
275,682
-
90,797
205,385
-
20
2,060
-
19
5
-
1,211
3,012
228,928
341,426
486,144
172,765
310,826
384,287
56,163
30,600
101,857
37,679
199,542
97,685
93,842
230,142
199,542		 period
28/10/20
year ended
to
31/10/22
31/10/21
Restricted
Total
Total
funds
funds
funds
£
£
£
228,928
249,379
275,682
-
90,797
205,385
-
20
2,060
-
19
5
-
1,211
3,012
228,928
341,426
486,144
172,765
310,826
384,287
56,163
30,600
101,857
37,679
199,542
97,685
93,842
230,142
199,542
486,144
384,287
101,857
97,685
199,542

The notes form part of these financial statements

Page 10

CULTURE SHIFT

BALANCE SHEET 31 OCTOBER 2022

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
11
200
CURRENT ASSETS
Debtors
12
41,760
Cash at bank and in hand
107,979
149,739
CREDITORS
Amounts falling due within one year
13
(13,639)
NET CURRENT ASSETS
136,100
TOTAL ASSETS LESS CURRENT
LIABILITIES
136,300
NET ASSETS
136,300
FUNDS
14
Unrestricted funds:
General fund
Designated funds
Restricted funds:
Creative Cafe
Space to Create
Young carers
Bobs
Carers O'clock
Telling Your Story
Delta 7
Discovery College
Circus of Sound
TOTAL FUNDS		 Restricted
funds
£
-
-
94,952
94,952
(1,110)
93,842
93,842
93,842		 2022
Total
funds
£
200
41,760
202,931
244,691
(14,749)
229,942
230,142
230,142
90,263
46,037
136,300
5,776
35,448
(1,105)
22,793
5,733
10,513
2,911
10,773
1,000
93,842
230,142		 2021
Total
funds
£
61
9,133
200,558
209,691
(10,210)
199,481
199,542
199,542
134,442
27,421
161,863
5,776
11,397
5
3,140
7,027
7,112
-
3,222
-
37,679
199,542

............................................ Andrew Green - Trustee Date ………….30 August 2023………..

continued...

Page 11

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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'. The financial statements have been prepared under the historical cost convention.

The functional currency of the charity is pounds sterling and all figures have been rounded to the nearest pound.

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.

Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax 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 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.

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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 12

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2022

2. DONATIONS AND LEGACIES

year ended
31/10/22
£
Grants
249,379
Grants received, included in the above, are as follows:
year ended
31/10/22
£
General grants
-
Arts Council England
38,440
East Sussex County Council
44,286
East Sussex Generation
16,200
Rother Voluntary Action
8,376
Small Grants
160
BBC Children in Need
62,606
Schools and Academies
3,800
John Jackson Charitable Trust
1,000
National Lottery
41,585
Care for the Carers
13,760
People's Health Trust
9,526
PRS Foundation
4,490
Sussex Community Foundation
5,000
The Ragdoll Foundation
150
249,379
3.
OTHER TRADING ACTIVITIES
year ended
31/10/22
£
Fundraising events
20		 period
28/10/20
to
31/10/21
£
275,682
period
28/10/20
to
31/10/21
£
2,060

continued...

Page 13

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2022

4. INVESTMENT INCOME

year ended
31/10/22
£
Deposit account interest
19
INCOME FROM CHARITABLE ACTIVITIES
year ended
31/10/22
Activity
£
Contract fees for services
General Charitable
90,797
SUPPORT COSTS
Governance
Management
costs
£
£
General Charitable
140
3,162		 period
28/10/20
to
31/10/21
£
5
period
28/10/20
to
31/10/21
£
205,385
Totals
£
3,302

5. INCOME FROM CHARITABLE ACTIVITIES

6. SUPPORT COSTS

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

period
28/10/20
year ended to
31/10/22 31/10/21
£ £
Independent exam 3,162 -
Depreciation - owned assets 60 -

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2022 nor for the period ended 31 October 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 October 2022 nor for the period ended 31 October 2021.

continued...

Page 14

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2022

9. STAFF COSTS

year ended
31/10/22
£
Wages and salaries
127,982
Social security costs
11,882
Other pension costs
13,517
153,381		 period
28/10/20
to
31/10/21
£
111,207
4,584
10,837
126,628

The total benefits/remuneration of key management personnel, including employers pension contributions and national insurance was £75,974 (2021; £64,260).

The average monthly number of employees during the year was as follows:

period
28/10/20
year ended
to
31/10/22
31/10/21
Management and Project
5
5
No employees received emoluments in excess of £60,000.
10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
30,600
245,082
275,682
Charitable activities
General Charitable
205,385
-
205,385
Other trading activities
2,060
-
2,060
Investment income
5
-
5
Other income
3,012
-
3,012
Total
241,062
245,082
486,144
EXPENDITURE ON
Charitable activities
176,884
207,403
384,287
NET INCOME
64,178
37,679
101,857
RECONCILIATION OF FUNDS
Total funds brought forward
97,685
-
97,685
TOTAL FUNDS CARRIED FORWARD
161,863
37,679
199,542		 period
28/10/20
year ended
to
31/10/22
31/10/21
Management and Project
5
5
No employees received emoluments in excess of £60,000.
10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
30,600
245,082
275,682
Charitable activities
General Charitable
205,385
-
205,385
Other trading activities
2,060
-
2,060
Investment income
5
-
5
Other income
3,012
-
3,012
Total
241,062
245,082
486,144
EXPENDITURE ON
Charitable activities
176,884
207,403
384,287
NET INCOME
64,178
37,679
101,857
RECONCILIATION OF FUNDS
Total funds brought forward
97,685
-
97,685
TOTAL FUNDS CARRIED FORWARD
161,863
37,679
199,542		 period
28/10/20
year ended
to
31/10/22
31/10/21
Management and Project
5
5
No employees received emoluments in excess of £60,000.
10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
30,600
245,082
275,682
Charitable activities
General Charitable
205,385
-
205,385
Other trading activities
2,060
-
2,060
Investment income
5
-
5
Other income
3,012
-
3,012
Total
241,062
245,082
486,144
EXPENDITURE ON
Charitable activities
176,884
207,403
384,287
NET INCOME
64,178
37,679
101,857
RECONCILIATION OF FUNDS
Total funds brought forward
97,685
-
97,685
TOTAL FUNDS CARRIED FORWARD
161,863
37,679
199,542		 period
28/10/20
year ended
to
31/10/22
31/10/21
Management and Project
5
5
No employees received emoluments in excess of £60,000.
10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
30,600
245,082
275,682
Charitable activities
General Charitable
205,385
-
205,385
Other trading activities
2,060
-
2,060
Investment income
5
-
5
Other income
3,012
-
3,012
Total
241,062
245,082
486,144
EXPENDITURE ON
Charitable activities
176,884
207,403
384,287
NET INCOME
64,178
37,679
101,857
RECONCILIATION OF FUNDS
Total funds brought forward
97,685
-
97,685
TOTAL FUNDS CARRIED FORWARD
161,863
37,679
199,542
486,144
384,287
64,178
97,685
161,863		 37,679
-
37,679		 101,857
97,685
199,542

continued...

Page 15

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2022

11. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 November 2021 443
Additions 199
At 31 October 2022 642
DEPRECIATION
At 1 November 2021 382
Charge for year 60
At 31 October 2022 442
NET BOOK VALUE
At 31 October 2022 200
At 31 October 2021 61

continued...

Page 16

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2022

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Tax
Social security and other taxes
Other creditors
Accrued expenses		 2022
£
38,343
3,417
41,760
2022
£
7,698
-
794
-
6,257
14,749		 2021
£
6,713
2,420
9,133
2021
£
4,701
(535)
-
384
5,660
10,210

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

14. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Space to create (ED)
Creative Cafe (ED)
Micro Cafes (ED)
BOBS Education
Consultancy (ED)
Restricted funds
Creative Cafe
Space to Create
Young carers
Bobs
Carers O'clock
Telling Your Story
Delta 7
Discovery College
Circus of Sound
TOTAL FUNDS		 At
1/11/21
£
134,442
320
27,101
-
-
-
161,863
5,776
11,397
5
3,140
7,027
7,112
-
3,222
-
37,679
199,542		 Net
movement
in funds
£
(44,179)
-
(2,902)
1,152
18,116
2,250
(25,563)
-
24,051
(1,110)
19,653
(1,294)
3,401
2,911
7,551
1,000
56,163
30,600		 At
31/10/22
£
90,263
320
24,199
1,152
18,116
2,250
136,300
5,776
35,448
(1,105)
22,793
5,733
10,513
2,911
10,773
1,000
93,842
230,142

continued...

Page 17

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2022

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Creative Cafe (ED)
Micro Cafes (ED)
BOBS Education
Consultancy (ED)
Small Programmes (ED)
Restricted funds
Space to Create
Young carers
Bobs
Carers O'clock
Telling Your Story
Delta 7
Discovery College
Holiday Activities and Food
Circus of Sound
TOTAL FUNDS		 Incoming
resources
£
18,533
23,330
14,700
52,935
2,700
300
112,498
54,406
150
41,585
13,760
17,090
14,016
43,762
43,159
1,000
228,928
341,426		 Resources
Movement
expended
in funds
£
£
(62,712)
(44,179)
(26,232)
(2,902)
(13,548)
1,152
(34,819)
18,116
(450)
2,250
(300)
-
(138,061)
(25,563)
(30,355)
24,051
(1,260)
(1,110)
(21,932)
19,653
(15,054)
(1,294)
(13,689)
3,401
(11,105)
2,911
(36,211)
7,551
(43,159)
-
-
1,000
(172,765)
56,163
(310,826)
30,600

continued...

Page 18

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2022

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Space to create (ED)
Creative Cafe (ED)
Restricted funds
Creative Cafe
Space to Create
Young carers
Bobs
Carers O'clock
Telling Your Story
Discovery College
TOTAL FUNDS		 At
28/10/20
£
97,685
-
-
97,685
-
-
-
-
-
-
-
-
97,685		 Net
movement
in funds
£
36,757
320
27,101
64,178
5,776
11,397
5
3,140
7,027
7,112
3,222
37,679
101,857		 At
31/10/21
£
134,442
320
27,101
161,863
5,776
11,397
5
3,140
7,027
7,112
3,222
37,679
199,542

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Space to create (ED)
Creative Cafe (ED)
Restricted funds
Creative Cafe
Space to Create
Young carers
Bobs
Carers O'clock
Telling Your Story
Delta 7
Discovery College
TOTAL FUNDS		 Incoming
resources
£
199,512
320
41,230
241,062
69,564
87,390
1,350
16,680
19,680
13,500
6,490
30,428
245,082
486,144		 Resources
Movement
expended
in funds
£
£
(162,755)
36,757
-
320
(14,129)
27,101
(176,884)
64,178
(63,788)
5,776
(75,993)
11,397
(1,345)
5
(13,540)
3,140
(12,653)
7,027
(6,388)
7,112
(6,490)
-
(27,206)
3,222
(207,403)
37,679
(384,287)
101,857

continued...

Page 19

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2022

14. MOVEMENT IN FUNDS - continued

Purposes of funds

BOBS (Being our best selves) in Sussex is a creative wellbeing programme supporting learning disabled adults to meet new people while building self confidence and wellbeing together through creative activities.

Delta 7 is a seven-piece rock band of learning disabled adults, supported and managed by Culture Shift since 2014. The band writes, records and performs all their own, original music, thereby advocating for themselves and other disabled people in the community in a powerful and positive way.

Circus of Sound Cabaret is a live performance event, which showcases diversity in the community and aspires to live up to the motto, "Everyone is welcome, everyone is included.

Holiday Activities and Food (HAF) is an extension of our Space to Create programme connecting with children and families over the holidays as part of government's Holiday and Food programme (HAF),aiming to make sure children and young people eligible for free school meals have access to food and quality activity over the holidays.

Space to Create is a programme of after-school creativity and wellbeing clubs for primary school children

Telling Your Story is a programme of after-school creativity and wellbeing clubs for secondary school children.

Young Carers expands on Culture Shift's Carers O'clock programme, delivering workshops to support young carers between the ages of 5 and 17

Carers O'Clock is a programme of activity sessions for carers across East Sussex designed to provide opportunities to meet with other carers, and engage in creative activities together in a safe and supportive environment.

Discovery College : Culture Shift supports the Discovery College programme managed by Sussex Partnership NHS Foundation Trust. In particular bringing on board new arts partners , expanding the reach of activity across the county, and supporting training and networking for the programme delivery team.

Creative Cafe is a programme of events and resources designed and delivered to support schools and colleges to provide clear, dynamic career insight, information and interaction across a number of sectors. .We bring together young people and professionals to explore the different worlds of work in a lively, creative and informal environment.

15. EMPLOYEE BENEFIT OBLIGATIONS

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The charge for the year for employers contributions was £13,517 (2021; £7,041).

continued...

Page 20

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2022

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2022.

Page 21