REGISTERED COMPANY NUMBER: (England and Wales) REGISTERED CHARITY NUMBER: 1192000
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
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 2023
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Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 22
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CULTURE SHIFT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2023
The trustees present their report with the financial statements of the charity for the year ended 31 October 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).
This is the third report for Culture Shift which became a CIO after 10 years of operating as a Community Interest Company.
OBJECTIVES AND ACTIVITIES
Objectives and aims
Culture Shift aims to create positive change in our communities through activities led by professional creatives.
We believe that through working with people with lived experience, we can curate 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:
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" arts and health, supporting people to be creative in their everyday lives and live longer, healthier and happier lives
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" learning and skills, raising aspiration, building confidence and making connections between beneficiaries and local employers and professionals
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" modelling accessibility and inclusivity in relation to creative and cultural activity
These activities are based in our charitable aims which are to develop arts and creative activity with and for the community which:
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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.
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Promote social inclusion by preventing people from becoming socially isolated and assisting people to integrate into society.
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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
Culture Shift 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.
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CULTURE SHIFT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2023
OBJECTIVES AND ACTIVITIES
Significant activities
This has been a period of significant internal change for the organisation.
Since June 2023 the organisation has been led by a Chief Executive Officer, having previously been co-led by two Directors. The trustees have also appointed a Chief Operating Officer and have approved the appointment of a Data and Communications Assistant and a Programme Assistant.
These internal changes have offered an opportunity for the organisation to reflect carefully on the most effective model and strategic approach, particularly in the context of current external economic and social challenges.
The financial year has ended with a deficit, but the trustees are focused on the learning that has been gained this year and are confident that the changes that have been made with ongoing developments moving into the year ahead, are building a strong foundation for future sustainability and growth.
Significant funding developments during this period include;
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" a commission by East Sussex County Council Public Health to deliver a new creative health project of music-based activity for people living with Dementia and those who care for them (Our Songs Our Stories).
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" grant funding from The National Lottery Heritage Fund to develop our successful Get Into Trains pilot project (delivered in 2019/2020) to focus on the engagement of learning disabled adults with heritage venues across East and West Sussex (Time Travel In Sussex).
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" increased funding via the East Sussex Carer's hub to support delivery of our Carers O'Clock programme for unpaid adult carers.
2022/23: THE YEAR IN NUMBERS
Between Nov 2022 to October 2023, Culture Shift has:
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directly engaged with 3809 individual beneficiaries through our programmes
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delivered a total of 261 activity sessions for children and young people
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delivered 22 carer events with 344 attendances
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created 403 freelance opportunities, hiring 59 freelancers across all our programmes
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supported learning disabled musicians in the band Delta 7 to rehearse regularly and make 3 public performances, reaching a total audience of 740 people
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delivered 4 Disability Awareness training sessions
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worked with a total of 58 volunteers
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CULTURE SHIFT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2023
ACHIEVEMENT AND PERFORMANCE
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Creative Café events offer opportunities for students to engage with employers and professionals to gain insight and inspiration relating to careers and skills. 19 events were delivered in schools and colleges across the year.
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BOBS (Being Our Best Selves) Skills activity is designed to focus on wellbeing, self confidence and aspiration for young people, particularly those who face personal and educational challenges. Following our pilot delivery in the previous year, 120 sessions were delivered in schools and colleges across the year at;
Chichester College Worthing College Northbrook College East Sussex College Group Coastal Schools Partnership The Eastbourne Academy The Turing School
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Being Our Best Selves In Sussex, our creative wellbeing programme focused on learning disabled adults across Sussex continued this year, with ongoing funding from National Lottery Reaching Communities Fund. Learning from those with lived experience we brought together learning disabled beneficiaries to form a coproduction steering group called BOBS Brains which meets regularly with our BOBS coaches to discuss and evaluate the programme aims, content and accessibility.
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" The best part of BOBS is feeling part of things. I am in BOBS Brains and I have been to some sessions and I feel I belong. It has given me more confidence, especially in getting to know new people. I like hearing everyone's different opinions about life and things. I liked it when I went to Hastings. The second time I got there by myself. I felt very brave and proud that day. I said to myself, Wow! I did it!."
- [Sophie, Participant]
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Delta 7 has continued to rehearse and perform regularly this year with particular highlights including performing at the Apulstock Festival (July 2023), Every Sort of People Can Event (October 2023) and Chichester Festival Theatre FestivALL (March 2023). In addition, with continued funding support from Peoples Health Trust, we have delivered songwriting and music making sessions in the community, building on the learning we have gained through Delta 7 (Voices From The Edges). These sessions have taken place at Printers Playhouse in Eastbourne, Denton Island Community Centre in Newhaven and Summerdown special school in Eastbourne.
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Carers O Clock sessions provide mental health and wellbeing support for unpaid adult carers across East Sussex, commissioned through the East Sussex County Council Carer's Hub. Led by a creative team, the sessions provide opportunities to meet and engage in activity, offering respite and peer support in a safe and nurturing environment with an added bonus of a freshly cooked lunch and refreshments. This year we were awarded additional funding to build on the success of our existing delivery model based in Eastbourne, to duplicate the model in a second venue in Uckfield.
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This group is so important to me. When I first came here I never imagined how supportive everyone
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would be and the friends I would make. The wealth of knowledge and information that has been shared has proved essential to my role as a carer".
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Every Sort of People events are collaborative, celebratory and inclusive, offering partners, supporters and beneficiaries an opportunity to create local connections, develop new audiences and make a unique contribution to their community. With support from the Chalk Cliff Trust we delivered the Every Sort of People CAN 1-day event in August 2023 in Lewes. Our partners included; Cheeky Panda, Community Chef, Diversity Lewes, Farnham Maltings, Glyndebourne, Human Nature Places, Patina, Railway Land Wildlife Trust, Southern Community Partnership, Starfish Music, Sussex Prisoners' Families & Waitrose.
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CULTURE SHIFT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2023
And in October 2023 a total of 17 organisations came together for The Every Sort of People Party in Newhaven. Funded by Chalk Cliff Trust and Newhaven Town Council, this free event was managed by Culture Shift in partnership with Sanctuary Festival and included; singing workshops for young people led by Glyndebourne Opera, live performances by Best Foot Music and storytelling by local artist Jamie Crawford.
"A wonderful inclusive event capturing and celebrating the generous spirit of many in Sussex"
"It is the organisation of events like this that help to create communities by bringing together people who need input positivity and love"
- In addition: within 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 this year we delivered Disability Awareness training for staff teams at London Sinfonietta and The Depot in Lewes, East Sussex. We were also commissioned to consult on the Improving Outdoor Spaces at Kent & Medway NHS Trust.
FINANCIAL REVIEW
Financial position
Culture Shift received revenue of £345,549 throughout the year. Grants provided totalled £232,992 with remaining income was made up from commissioned services of £96,345 and sundry other income of £14,955.
Expenditure throughout the year amounted to £361,458 and after deducting this from the income the result was a net deficit of £15,909. This deficit consisted of £(25,341) within unrestricted funds which was principally related to the spend down of designated funds from £45,717 at the beginning of the year to £21,690 closing balance. The balance of £(1,314) was incurred in our core operations.
As at 31 October 2023 the Charity held total reserves of £214,233 of which £110,959 was held in unrestricted funds and £103,274 in restricted funds. None of the individual funds are in deficit.
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.
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.
Going concern
Ongoing Viability
Culture Shift has proved itself agile and able to mitigate many of the potential impacts of the past few years. Despite a challenging funding environment which has seen some funding coming to an end in 23/24, the trustees have considered the more positive outlook for 24/25 and with the prospect of renewed funding have a reasonable expectation that the charity will have adequate resources to continue in operational existence for the foreseeable future, and for at least a minimum of 12 months. On that basis the trustees consider the charity to be a going concern..
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.
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CULTURE SHIFT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
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
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" Carry out the purposes of the charity for the public benefit,
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" Comply with our governing document & the law,
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" Are accountable,
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" Manage our resources responsibly
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, the Chief Executive(s) and Chief Operating Officer. Full Board meetings are attended by the CEO/COO & 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
Trustees
Barbara Pratt (resigned 30/4/2023) Lorna Palmer Linda Salway Andrew Green Anna Louise Savage (appointed 8/3/2023) Anna Testar (appointed 14/9/22) Joshua Pipe Simon Bottrell (appointed 13/9/2023)
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CULTURE SHIFT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner Dr Shona F Wardrop C.A Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
Approved by order of the board of trustees on 19[th] August 2024.. and signed on its behalf by:
........................................................................ Andrew Green - Trustee
Page 6
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CULTURE SHIFT
Independent examiner's report to the trustees of Culture Shift ('the charity')
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 October 2023.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Acct 2011
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 registered member of ICAS 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:
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accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of the 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
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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.
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: ...20[th] August 2024.............
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CULTURE SHIFT
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 OCTOBER 2023
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 - Charitable activities 5 General Charitable 96,345 Other trading activities 3 - Investment income 4 1,257 Other income 13,814 Total 111,416 EXPENDITURE ON Charitable activities General Charitable 134,479 NET INCOME/(EXPENDITURE) (23,063) Transfers between funds 15 (2,278) Net movement in funds (25,341) RECONCILIATION OF FUNDS Total funds brought forward 136,300 TOTAL FUNDS CARRIED FORWARD 110,959 |
Restricted funds £ 232,992 - - - 1,141 234,133 226,979 7,154 2,278 9,432 93,842 103,274 |
2023 Total funds £ 232,992 96,345 - 1,257 14,955 345,549 361,458 (15,909) - (15,909) 230,142 214,233 |
2022 Total funds £ 249,379 90,797 20 19 1,211 |
|---|---|---|---|
| 341,426 | |||
| 310,826 | |||
| 30,600 - |
|||
| 30,600 199,542 |
|||
| 230,142 |
The notes form part of these financial statements
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CULTURE SHIFT
BALANCE SHEET 31 OCTOBER 2023
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 11 - CURRENT ASSETS Debtors 12 21,052 Cash at bank and in hand 109,482 130,534 CREDITORS Amounts falling due within one year 13 (19,575) NET CURRENT ASSETS 110,959 TOTAL ASSETS LESS CURRENT LIABILITIES 110,959 NET ASSETS 110,959 |
Restricted funds £ - - 103,274 103,274 - 103,274 103,274 103,274 |
2023 Total funds £ - 21,052 212,756 233,808 (19,575) 214,233 214,233 214,233 |
2022 Total funds £ 200 41,760 202,931 244,691 (14,749) 229,942 230,142 230,142 |
|---|---|---|---|
The notes form part of these financial statements
continued...
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CULTURE SHIFT
BALANCE SHEET - continued 31 OCTOBER 2023
| Unrestricted Restricted funds funds Notes £ £ FUNDS 15 Unrestricted funds: General fund Space to create (ED) Creative Cafe (ED) Micro Cafes (ED) BOBS Education Consultancy (ED) DOBS Education Restricted funds: Creative Cafe Space to Create Young carers Bobs Carers O'clock Telling Your Story Delta 7 Discovery College Holiday Activities and Food Circus of Sound Small Programmes Travel Time TOTAL FUNDS |
2023 Total funds £ 89,269 - 20,219 879 - - 592 110,959 7,362 5,606 1,351 18,060 13,992 6,335 2,001 - 5,780 - 368 42,419 103,274 214,233 |
2022 Total funds £ 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 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 19[th] August 2024 and were signed on its behalf by:
............................................. Andrew Green - Trustee
The notes form part of these financial statements
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CULTURE SHIFT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
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' and the Charities Act 2011. 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.
Going Concern
Culture Shift has proved itself agile and able to mitigate many of the potential impacts of the past few years. Despite a challenging funding environment which has seen some funding coming to an end in 23/24, the trustees have considered the more positive outlook for 24/25 and with the prospect of renewed funding have a reasonable expectation that the charity will have adequate resources to continue in operational existence for the foreseeable future, and for at least a minimum of 12 months. On that basis the trustees consider the charity to be a going concern..
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.
Donations
Donations are accounted for as received. In the event that a donation is subject to fulfilling performance conditions before the charity is entitled to the funds, the income is deferred until either those conditions are met in full, or their fulfilment is wholly within the control of the charity and it is probable that those conditions will be fulfilled by the reporting period.
Grant income; Income from charitable activities
Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific conditions and is recognised as earned. Grant funding included in this category provides funding to support activities and is recognised where there is entitlement, probability of receipt, and the amount can be measured with sufficient reliability
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
Expenditure is capitalised only where the item costs in excess of £1,000 or the item has been funded by restricted income. All previously capitalised assets have now been written down to nil.
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.
continued...
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CULTURE SHIFT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
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.
Financial instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions abut the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates.
continued...
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CULTURE SHIFT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
2. DONATIONS AND LEGACIES
| Grants Grants received, included in the above, are as follows: Arts Council England East Sussex County Council East Sussex Generation Rother Voluntary Action Small Grants BBC Children in Need Schools and Academies John Jackson Charitable Trust National Lottery Care for the Carers People's Health Trust PRS Foundation Sussex Community Foundation The Ragdoll Foundation National Lottery Heritage Fund Newhaven Town Council Hastings City Chalk Cliff Trust The Arts Society Heart of Sidley Community Association 3. OTHER TRADING ACTIVITIES Fundraising events 4. INVESTMENT INCOME Deposit account interest |
2023 £ 232,992 2023 £ - 24,480 10,980 - - 10,000 3,350 - 42,355 41,614 15,876 - 10,000 - 46,513 2,000 3,000 5,000 3,000 14,824 232,992 2023 £ - 2023 £ 1,257 |
2022 £ 249,379 |
|---|---|---|
| 2022 £ 38,440 44,286 16,200 8,376 160 62,606 3,800 1,000 41,585 13,760 9,526 4,490 5,000 150 - - - - - - |
||
| 249,379 | ||
| 2022 £ 20 2022 £ 19 |
continued...
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CULTURE SHIFT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
5. INCOME FROM CHARITABLE ACTIVITIES
| Activity Contract fees for services General Charitable |
2023 £ 96,345 |
2022 £ 90,797 |
|---|---|---|
6. SUPPORT COSTS
| SUPPORT COSTS | |
|---|---|
| Governance | |
| costs | |
| £ | |
| General Charitable | 3,517 |
7. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Independent exam | 3,000 | 3,162 |
| Depreciation - owned assets | 200 | 60 |
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 October 2023 nor for the year ended 31 October 2022.
Trustees' and meeting expenses
| Trustees' and meeting expenses | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Trustees' and meeting expenses | 517 | - |
9. STAFF COSTS
| Wages and Salaries Social Security costs (excluding NI allowance) Pension costs |
Year ended 31/10/23 £ 149,357 13,273 12,692 175,322 |
Year ended 31/10/22 £ 127,982 11,882 13,517 153,381 |
|---|---|---|
The total benefits/remuneration of key management personnel, including employers pension contributions and national insurance was £87,125 (2022; £75,974).
The average monthly number of employees during the year was as follows:
| Management and Project | 2023 6 |
2022 5 |
|---|---|---|
No employees received emoluments in excess of £60,000.
continued...
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CULTURE SHIFT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 20,451 Charitable activities General Charitable 90,797 Other trading activities 20 Investment income 19 Other income 1,211 Total 112,498 EXPENDITURE ON Charitable activities General Charitable 138,061 NET INCOME/(EXPENDITURE) (25,563) RECONCILIATION OF FUNDS Total funds brought forward 161,863 TOTAL FUNDS CARRIED FORWARD 136,300 11. TANGIBLE FIXED ASSETS COST At 1 November 2022 and 31 October 2023 DEPRECIATION At 1 November 2022 Charge for year At 31 October 2023 NET BOOK VALUE At 31 October 2023 At 31 October 2022 |
Restricted Total funds funds £ £ 228,928 249,379 - 90,797 - 20 - 19 - 1,211 228,928 341,426 172,765 310,826 56,163 30,600 37,679 199,542 93,842 230,142 Computer equipment £ 642 442 200 642 - 200 |
|---|---|
continued...
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CULTURE SHIFT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| Trade debtors Other debtors CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Accrued expenses |
2023 £ 20,602 450 21,052 2023 £ 10,586 3,607 5,382 19,575 |
2022 £ 38,343 3,417 |
| 41,760 | ||
| 2022 £ 7,698 794 6,257 |
||
| 14,749 |
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
continued...
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CULTURE SHIFT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
15. MOVEMENT IN FUNDS
| Unrestricted funds General fund Space to create (ED) Creative Cafe (ED) Micro Cafes (ED) BOBS Education Consultancy (ED) DOBS Education Development Education Restricted funds Creative Cafe Space to Create Young carers Bobs Carers O'clock Telling Your Story Delta 7 Discovery College Holiday Activities and Food Circus of Sound Small Programmes Travel Time TOTAL FUNDS |
At 1/11/22 £ 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 |
Net movement in funds £ (17,077) (840) 1,809 (273) (823) (2,250) 592 (4,201) (23,063) 1,586 (29,842) 2,456 (4,733) 8,259 (4,178) (910) (13,051) 5,780 (1,000) 368 42,419 7,154 (15,909) |
Transfers between funds £ 16,083 520 (5,789) - (17,293) - - 4,201 (2,278) - - - - - - - 2,278 - - - - 2,278 - |
At 31/10/23 £ 89,269 - 20,219 879 - - 592 - |
|---|---|---|---|---|
| 110,959 7,362 5,606 1,351 18,060 13,992 6,335 2,001 - 5,780 - 368 42,419 |
||||
| 103,274 | ||||
| 214,233 |
continued...
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CULTURE SHIFT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
15. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Space to create (ED) Creative Cafe (ED) Micro Cafes (ED) BOBS Education Consultancy (ED) DOBS Education Development Education Restricted funds Creative Cafe Space to Create Young carers BOBS Carers O'clock Telling Your Story Delta 7 Discovery College Holiday Activities and Food Circus of Sound ESOP Small Programmes Travel Time TOTAL FUNDS |
Incoming resources £ 32,334 - 15,165 350 55,867 4,700 3,000 - 111,416 10,000 2,860 4,350 42,355 40,264 11,050 15,876 507 50,294 - 5,060 5,004 46,513 234,133 345,549 |
Resources Movement expended in funds £ £ (49,411) (17,077) (840) (840) (13,356) 1,809 (623) (273) (56,690) (823) (6,950) (2,250) (2,408) 592 (4,201) (4,201) (134,479) (23,063) (8,414) 1,586 (32,702) (29,842) (1,894) 2,456 (47,088) (4,733) (32,005) 8,259 (15,228) (4,178) (16,786) (910) (13,558) (13,051) (44,514) 5,780 (1,000) (1,000) (5,060) - (4,636) 368 (4,094) 42,419 (226,979) 7,154 (361,458) (15,909) |
|---|---|---|
continued...
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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
15. MOVEMENT IN FUNDS - continued
Comparatives for 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...
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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
15. MOVEMENT IN FUNDS - continued
Comparative 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...
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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
15. 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.
16. 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 £12,692 (2022; £13,517).
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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2023
17. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 October 2023.
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