**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**
**----- Start of picture text -----**
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
**----- End of picture text -----**
**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:
- " arts and health, supporting people to be creative in their everyday lives and live longer, healthier and happier lives
- " learning and skills, raising aspiration, building confidence and making connections between beneficiaries and local employers and professionals
- " 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:
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 isolated 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
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.
Page 1
**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;
- " 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).
- " 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).
- " 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:
- directly engaged with 3809 individual beneficiaries through our programmes
- delivered a total of 261 activity sessions for children and young people
- delivered 22 carer events with 344 attendances
- created 403 freelance opportunities, hiring 59 freelancers across all our programmes
- supported learning disabled musicians in the band Delta 7 to rehearse regularly and make 3 public performances, reaching a total audience of 740 people
- delivered 4 Disability Awareness training sessions
- worked with a total of 58 volunteers
Page 2
**CULTURE SHIFT**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2023**
## **ACHIEVEMENT AND PERFORMANCE**
- 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.
- 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
- 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.
- _**" 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]_
- 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.
- 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.
- _**This group is so important to me. When I first came here I never imagined how supportive everyone**_
- _**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".**_
- 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.
Page 3
**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.
Page 4
**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
- " Carry out the purposes of the charity for the public benefit,
- " Comply with our governing document & the law,
- " Are accountable,
- " 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)
Page 5
**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:
1. accounting records were not kept in accordance with section 130 of the Charities 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 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
4. 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.............
Page 7
**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
Page 8
**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...
Page 9
**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
Page 10
**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...
Page 11
**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...
Page 12
**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...
Page 13
**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...
Page 14
**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...
Page 15
**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...
Page 16
**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...
Page 17
**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...
Page 18
**CULTURE SHIFT**
**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...
Page 19
**CULTURE SHIFT**
**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...
Page 20
**CULTURE SHIFT**
**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).
continued...
Page 21
**CULTURE SHIFT**
**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.
Page 22