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2025-10-31-accounts

REGISTERED CHARITY NUMBER: 1192000

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

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 2025

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 17
Detailed Statement of Financial Activities 18 to 19

CULTURE SHIFT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2025

The trustees present their report with the financial statements of the charity for the year ended 31 October 2025. 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).

OBJECTIVES AND ACTIVITIES Objectives and aims

Culture Shift aims to create positive change in our communities through activities led by professional creatives.

The core values that underpin our work are:

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 activity delivered with education, health and community partners.

Our approach is to:

The charity has a written constitution that establishes the objects and powers of the charity which are to develop arts and creative activity with and for the community which:

  1. Supports 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. Promotes social inclusion by preventing people from becoming socially isolated and assisting people to integrate into society.

  3. Promotes 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 culture and practice that promotes equality and diversity

Page 1

CULTURE SHIFT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2025

OBJECTIVES AND ACTIVITIES Significant activities 2024/25: THE YEAR IN NUMBERS

Between Nov 2024 to October 2025, Culture Shift has: o directly engaged with 2878 individual beneficiaries through our programmes o delivered a total of 127 activity sessions in the community o delivered 22 carer events with 363 attendances o worked with a total of 15 volunteers and 2 work experience placements o worked in a total of 22 venues in 15 towns and cities

PERFORMANCE HIGHLIGHTS

o In August 2025, the charity successfully re-located to a new office base in East Brighton.

o 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. A pilot series of 12 sessions across a 6 week period were delivered Hailsham Academy, engaging a total of 53 students.

"BOBS Skills is the single-most impactful intervention I have seen in this college in the 15+ years that I have worked here", Safeguarding Lead, Hailsham Academy

o Being Our Best Selves In Sussex, our creative wellbeing programme focused on learning disabled adults came to an end in its most recent iteration in March 2025, funded by National Lottery Reaching Communities Fund. As part of this programme, in April and May 2025, we delivered a spin-off pilot project BOBS Move funded by Sport England, which connected sports providers and learning disabled adults to try new sports activity, through the familiar BOBS in Sussex model.

"They never get involved in stuff like this, I'm shocked! Everyone in my group enjoyed participating (with BOBS) and I was so happy to see people, who are not engaging usually, to be really active", Support staff

o 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. Facilitated by an experienced team led by a professional artist, 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 delivered 22 sessions in 2 locations - Eastbourne and Uckfield.

"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"

o Voices From The Edges is our music programme for children and young people, funded by Youth Music and this year we engaged with 32 young people through a series of we delivered 31 sessions this year in Newhaven. We also produced an album of 20 original songs and a songbook showcasing lyrics, artwork and photographs created by the young participants.

FUNDRAISING ACTIVITIES

Significant funding developments during this period include;

o continued funding via the East Sussex Carer's hub to support delivery of our Carers O'Clock programme for unpaid adult carers.

o funding from Youth Music to deliver music activity with young people in Newhaven.

o commission from Hailsham Academy to deliver a 6 week pilot course of our BOBS Skills programme with Year 11 students.

o funding from East Sussex County Council to deliver Holiday and Food activity during Easter and Summer holidays.

Page 2

CULTURE SHIFT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2025

FINANCIAL REVIEW

Financial position

Culture Shift received revenue of £153,920 throughout the year. Grants provided totalled £146,072 with remaining income was made up from commissioned services and event fees of £6,271 and sundry other income of £1,577.

Expenditure throughout the year amounted to £233,216 and after deducting this from the income the result was a net deficit of £(79,296).

As at 31 October 2025 the Charity held total reserves of £91,224 of which £67,682 was held in unrestricted funds and £23,542 in restricted funds.

Within the year, our accounts show that £205,648 of restricted funds were allocated to unrestricted costs. This transfer of funds represents the staffing and core costs incurred through project delivery, as agreed with our funders. As of November 2025, we have made improvements to our bookkeeping system so that these costs are allocated on a project basis against restricted funds as part of our monthly reconciliation process so that a transfer of funds of this size will not be necessary moving forwards.

The deficit within this year is seen in the context of the wider economic climate and particularly the impact on charitable fundraising. The trustees are focused on the learning gained and proactive changes that have been made this year and are confident that ongoing developments moving into the year ahead indicate that a strong foundation is now in place from which to build towards future sustainability and growth.

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.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Culture Shift set up as a Charitable Incorporated Organisation on October 28 2020 having operated as a Community Interest Company CIC for 10 years previously. This is the fifth report for the charity.

Recruitment and appointment of new trustees

This year has seen continued internal change for the organisation, with the Chief Operations Officer leaving the organisation; The Chief Operations Officer (in December 2024) and the Data and Communications Assistant being made redundant (in June 2025).

The staff team now consists of 3 roles; Chief Executive Officer, Project Manager and Programme Assistant started. A bookkeeper and a Finance Manager are now employed by the charity on a freelance basis.

Organisational structure

Our full Board meets on a quarterly basis. Trustee subgroups meet on an adhoc basis as required to focus on specific tasks. Extraordinary Board meetings are held when needed. We hold an annual Away Day which provides the opportunity to reflect, review progress and focus on topics in more depth than is possible in standard meetings.

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 Chief Executive Officer and Chief Operating Officer.

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 Board meetings include reporting on progress against our KPIs, review of our current financial position, future budgets and income targets together with cashflow, policy review and risk management. We have full financial regulations in place, including procurement policies and controls for sign off limits for expenditure. We have separate supervision meetings for all staff and support from our accountants.

Page 3

CULTURE SHIFT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT GOVERNANCE

The Board of Trustees acts in the best interests of Culture Shift with reasonable care and skill to ensure that the purposes of the charity for the public benefit are carried out, in compliance with the governing document and the law. The trustees are accountable for managing the resources of the charity responsibly.

Culture Shift trustees are working to a Trustees Code of Governance which sets out clearly the commitment of the board to the principles, rationale and expected outcomes of the work of the charity. The Code of Governance includes the following principles: purpose, leadership, integrity, decision making, risk and control, effectiveness, equality diversity and inclusion, openness and 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 CEO and on the basis of a good 'fit' for the organisation go on to have an informal interview with two of our trustees. We have produced an induction pack for new trustees which includes everything a new trustee needs to know and access from strategic plan to policies and programme information.

Culture Shift trustees meet on a quarterly basis to monitor performance and measure this against key performance indicators, budget allocation and spend. Trustee subgroups meet on an adhoc basis as required to focus on specific tasks. Extraordinary board meetings are held when needed. We hold an annual Away Day which provides the opportunity to reflect, review progress and focus on topics in more depth than is possible in standard meetings.

Regular line management sessions are held between the Board Chair and the Chief Executive Officer. Full board meetings are attended by the Chief Executive Officer and Project Manager, with the Programme Assistant delivering the board secretariat function. We have separate supervision meetings for all staff and support from our accountants.

Trustees are involved in the 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 board meetings include reporting on progress against our KPIs, review of our current financial position, future budgets and income targets together with cashflow, policy review and risk management. We have full financial regulations in place, including procurement policies and controls for sign off limits for expenditure.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1192000

Principal address

Trustees

Ms L Palmer Ms L Salway A L Savage J Pipe S Bottrell A Green Ms L Dennison (appointed 27/5/2025) A Flowers (appointed 18/2/2025) I Noble (appointed 18/2/2025) K Rogers (appointed 17/9/2025) S Titterton (appointed 17/9/2025)

Page 4

CULTURE SHIFT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2025

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

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

Approved by order of the board of trustees on 24 March 2026 and signed on its behalf by:

Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CULTURE SHIFT

Independent examiner's report to the trustees of Culture Shift

I report to the charity trustees on my examination of the accounts of Culture Shift (the Trust) for the year ended 31 October 2025.

Responsibilities and basis of report

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

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

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

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

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

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

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: .............................................

Page 6

CULTURE SHIFT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
25,900
Charitable activities
General Charitable
1,900
Investment income
2
1,475
Other income
102
Total
29,377
EXPENDITURE ON
Charitable activities
General Charitable
178,671
NET INCOME/(EXPENDITURE)
(149,294)
Transfers between funds
10
205,648
Net movement in funds
56,354
RECONCILIATION OF FUNDS
Total funds brought forward
11,328
TOTAL FUNDS CARRIED FORWARD
67,682		 Restricted
funds
£
120,172
4,371
-
-
124,543
54,545
69,998
(205,648)
(135,650)
159,192
23,542		 2025
Total
funds
£
146,072
6,271
1,475
102
153,920
233,216
(79,296)
-
(79,296)
170,520
91,224		 2024
Total
funds
£
192,820
76,219
1,796
14,033
284,868
328,581
(43,713)
-
(43,713)
214,233
170,520

The notes form part of these financial statements

Page 7

CULTURE SHIFT

BALANCE SHEET 31 OCTOBER 2025

Unrestricted
funds
Notes
£
CURRENT ASSETS
Debtors
7
1,500
Cash at bank
95,948
97,448
CREDITORS
Amounts falling due within one year
8
(29,766)
NET CURRENT ASSETS
67,682
TOTAL ASSETS LESS CURRENT
LIABILITIES
67,682
NET ASSETS
67,682
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
23,542
23,542
-
23,542
23,542
23,542		 2025
Total
funds
£
1,500
119,490
120,990
(29,766)
91,224
91,224
91,224
67,682
23,542
91,224		 2024
Total
funds
£
19,117
181,668
200,785
(30,265)
170,520
170,520
170,520
11,328
159,192
170,520

The financial statements were approved by the Board of Trustees and authorised for issue on 24 March 2026 and were signed on its behalf by:

Trustee

The notes form part of these financial statements

Page 8

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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.

Going Concern

Culture Shift has proved itself agile and able to mitigate many of the potential impacts of the past few years, evidencing the ongoing viability of the organisation. Despite a challenging funding environment, the trustees have considered the outlook for 25/26 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.

Critical accounting judgements and key sources of estimation uncertainty 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.

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

continued...

Page 9

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025

1. ACCOUNTING POLICIES - continued

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

Financial instruments

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.

2. INVESTMENT INCOME

INVESTMENT INCOME
2025 2024
£ £
Deposit account interest 1,475 1,796

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2025 nor for the year ended 31 October 2024.

Trustees' expenses

Trustees' expenses
2025 2024
£ £
Trustees' expenses 16 127

continued...

Page 10

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025

4. STAFF COSTS

Year ended Year ended
31/10/25 31/10/24
£ £
Wages and Salaries 118,891 147,712
Social Security costs (excluding NI allowance) 13,071 13,651
Pension costs 2,773 13,455
174,818 175,322

The total benefits/remuneration of key management personnel, including employers pension contributions and national insurance was £55,506 (2024: £92,138).

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

Management and Project
No employees received emoluments in excess of £60,000.
5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
(1)
Charitable activities
General Charitable
76,219
Investment income
1,796
Other income
13,298
Total
91,312
EXPENDITURE ON
Charitable activities
General Charitable
199,796
NET INCOME/(EXPENDITURE)
(108,484)
Transfers between funds
8,853
Net movement in funds
(99,631)
RECONCILIATION OF FUNDS
Total funds brought forward
110,959
TOTAL FUNDS CARRIED FORWARD
11,328		 2025
4
Restricted
funds
£
192,821
-
-
735
193,556
128,785
64,771
(8,853)
55,918
103,274
159,192		 2024
5
Total
funds
£
192,820
76,219
1,796
14,033
284,868
328,581
(43,713)
-
(43,713)
214,233
170,520

continued...

Page 11

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025

6. TANGIBLE FIXED ASSETS

COST
At 1 November 2024 and 31 October 2025
DEPRECIATION
At 1 November 2024 and 31 October 2025
NET BOOK VALUE
At 31 October 2025
At 31 October 2024
7.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 9)
Trade creditors
Taxation and social security
Other creditors
9.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts		 Computer
equipment
£
642
642
-
-
2025
2024
£
£
1,500
19,117
2025
2024
£
£
20,467
15,119
1,725
7,353
2,824
3,011
4,750
4,782
29,766
30,265
2025
2024
£
£
20,467
15,119

continued...

Page 12

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025

10. MOVEMENT IN FUNDS

Unrestricted funds
General fund
BOBS Education - Designated
Consultancy (ED)
Small Programmes (ED)
Voices From The Edge (ED) - Designated
Our Songs, Our Stories
Delta 7
BOBS Estar
Restricted funds
Creative Cafe
Space to Create
Young carers
Bobs in Sussex
Carers O'clock
Telling Your Story
Delta 7
Discovery College
Holiday Activities and Food
Every Sort of People
Small Programmes
Time Travel in Sussex
Our Songs Our Stories
BOBS Move
TOTAL FUNDS		 At
1/11/24
£
(22,798)
22,685
2,200
199
2,690
6,293
59
-
11,328
5,494
70
3,560
42,736
19,687
1,052
3,030
1
15,197
-
6,504
54,212
7,649
-
159,192
170,520		 Net
movement
in funds
£
(126,125)
(12,885)
(2,200)
(199)
3,310
(6,293)
(59)
(4,843)
(149,294)
-
-
1,060
2,542
17,687
-
(426)
-
15,582
11,252
17,009
3,047
3,995
(1,750)
69,998
(79,296)		 Transfers
between
funds
£
205,648
-
-
-
-
-
-
-
205,648
(5,494)
(70)
(4,620)
(42,736)
(22,374)
(1,052)
(2,604)
(1)
(30,779)
(10,252)
(20,513)
(55,259)
(11,644)
1,750
(205,648)
-		 At
31/10/25
£
56,725
9,800
-
-
6,000
-
-
(4,843)
67,682
-
-
-
2,542
15,000
-
-
-
-
1,000
3,000
2,000
-
-
23,542
91,224

continued...

Page 13

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025

10. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
BOBS Education - Designated
Consultancy (ED)
Small Programmes (ED)
Voices From The Edge (ED) - Designated
Our Songs, Our Stories
Delta 7
BOBS Estar
Restricted funds
Young carers
Bobs in Sussex
Carers O'clock
Delta 7
Holiday Activities and Food
Every Sort of People
Small Programmes
Time Travel in Sussex
Our Songs Our Stories
BOBS Move
TOTAL FUNDS		 Incoming
resources
£
9,037
-
-
-
20,340
-
-
-
29,377
1,070
9,800
30,129
600
34,762
14,502
19,477
9,303
4,900
-
124,543
153,920		 Resources
Movement
expended
in funds
£
£
(135,162)
(126,125)
(12,885)
(12,885)
(2,200)
(2,200)
(199)
(199)
(17,030)
3,310
(6,293)
(6,293)
(59)
(59)
(4,843)
(4,843)
(178,671)
(149,294)
(10)
1,060
(7,258)
2,542
(12,442)
17,687
(1,026)
(426)
(19,180)
15,582
(3,250)
11,252
(2,468)
17,009
(6,256)
3,047
(905)
3,995
(1,750)
(1,750)
(54,545)
69,998
(233,216)
(79,296)

continued...

Page 14

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Creative Cafe (ED)
Micro Cafes (ED)
BOBS Education - Designated
Consultancy (ED)
Small Programmes (ED)
DOBS Education
Develpment Education
Voices From The Edge (ED) - Designated
Our Songs, Our Stories
Delta 7
Restricted funds
Creative Cafe
Space to Create
Young carers
Bobs in Sussex
Carers O'clock
Telling Your Story
Delta 7
Discovery College
Holiday Activities and Food
Every Sort of People
Small Programmes
Time Travel in Sussex
Our Songs Our Stories
Arts Connect
TOTAL FUNDS		 At
1/11/23
£
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		 Net
movement
in funds
£
(132,182)
(3,910)
(1,900)
22,685
2,200
199
(200)
(4,418)
2,690
6,293
59
(108,484)
(1,868)
(5,536)
2,209
24,682
5,695
(5,283)
1,029
8,854
9,417
(15)
6,151
11,793
7,649
(6)
64,771
(43,713)		 Transfers
between
funds
£
20,115
(16,309)
1,021
-
-
-
(392)
4,418
-
-
-
8,853
-
-
-
(6)
-
-
-
(8,853)
-
15
(15)
-
-
6
(8,853)
-		 At
31/10/24
£
(22,798)
-
-
22,685
2,200
199
-
-
2,690
6,293
59
11,328
5,494
70
3,560
42,736
19,687
1,052
3,030
1
15,197
-
6,504
54,212
7,649
-
159,192
170,520

Page 15

continued...

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025

10. 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 - Designated
Consultancy (ED)
Small Programmes (ED)
DOBS Education
Develpment Education
Voices From The Edge (ED) - Designated
Our Songs, Our Stories
Delta 7
Restricted funds
Creative Cafe
Space to Create
Young carers
Bobs in Sussex
Carers O'clock
Telling Your Story
Delta 7
Discovery College
Holiday Activities and Food
Every Sort of People
Small Programmes
Time Travel in Sussex
Our Songs Our Stories
Arts Connect
TOTAL FUNDS		 Incoming
resources
£
14,325
6,460
-
37,115
3,200
400
300
-
7,710
21,334
468
91,312
-
-
5,650
49,410
30,293
700
6,350
9,610
31,418
53
7,031
45,211
7,830
-
193,556
284,868		 Resources
Movement
expended
in funds
£
£
(146,507)
(132,182)
(10,370)
(3,910)
(1,900)
(1,900)
(14,430)
22,685
(1,000)
2,200
(201)
199
(500)
(200)
(4,418)
(4,418)
(5,020)
2,690
(15,041)
6,293
(409)
59
(199,796)
(108,484)
(1,868)
(1,868)
(5,536)
(5,536)
(3,441)
2,209
(24,728)
24,682
(24,598)
5,695
(5,983)
(5,283)
(5,321)
1,029
(756)
8,854
(22,001)
9,417
(68)
(15)
(880)
6,151
(33,418)
11,793
(181)
7,649
(6)
(6)
(128,785)
64,771
(328,581)
(43,713)

Page 16

continued...

CULTURE SHIFT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2025.

Page 17

CULTURE SHIFT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Investment income
Deposit account interest
Charitable activities
Fees for services
Event Fees
Other income
Other Income
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Telephone
Direct Project Costs
Bank charges
Computer supplies
Professional fees
Marketing
Subsistence
Travel costs
DBS Admin fees
Dues and Subscription
Insurance
Internet and connectivity
Materials and resources
Meals and entertainment
Office rental
Postage and delivery
Stationary and office supplies
Sundry expenses
Carried forward		 2025
£
2,667
143,405
146,072
1,475
4,777
1,494
6,271
102
153,920
118,891
5,331
2,773
442
75,651
56
69
7,323
504
385
904
514
253
2,644
1,804
6
413
6,455
10
107
2,957
227,492		 2024
£
-
192,820
192,820
1,796
76,219
-
76,219
14,033
284,868
165,141
-
-
-
130,871
63
909
8,803
443
889
999
63
70
2,973
2,297
45
131
8,400
11
292
586
322,986

This page does not form part of the statutory financial statements

Page 18

CULTURE SHIFT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2025

Charitable activities
Brought forward
Book-keeping fees
Support costs
Governance costs
Trustees' expenses
Independent exam
Total resources expended
Net expenditure		 2025
£
227,492
3,218
230,710
16
2,490
2,506
233,216
(79,296)		 2024
£
322,986
2,468
325,454
127
3,000
3,127
328,581
(43,713)

This page does not form part of the statutory financial statements

Page 19