REGISTERED COMPA}, NUMBER.. CE023880 (England and WAles) REGISTERED CHAIUTY r4uf*lBER: 1192375 RF.PORT OF THF. TRUSTF.F.S AND UNAUDITED FIANCIAL STATEMENTS FI)R THE YEAR ENDED 31 DECEMBER 2025 FOR ARTS FORALL Raffingers Holdings Limil¢d Chart¢r¢d Accountants 19-20 Bourne Court Soulhend Road Woodford tire¢n Essex IG8 8HD
QNTLNTS OF THE FITrI.AP4CL4L_STATEMENTS for th 31 ernber 20 Page Report of the Trust¢t5 Independent Examiner'5 Report Statemettt of Flh#n¢l*l AltieS Balance Sheel Notes to the Trinancial Statements 9 to 14 Detailed St@tement of A¢tlwlti¢s 15
ARTS FOR ALL REPORT OF THE TRUSTEES fOtheyended 31 Deeember 2025 The irnsiees prcscnl Ih¢iT report 1th the financial statements of Ihe ciwily foT the yeaT ending 31 Decttllber 2025. ThL trus1¢¢5 have adopied ihe provisions of Accowiling & Reporting by charities.. Stsitmerti of Recomm¢nd¢d Practice applicable lo chariries prcwing ihcir accounts in accordance with the Financial RqK>rtll Standard in the UK. OBJECTII'ES AND ACTIVITIES The chanty operaies undeT a CIO tonsiitution. The objects uf th¢ charity, as srated in thc governing docujncni, dtc "to advance the edwatiotj nf th¢ public in all aspects of an in particul, bul nol by wav of I1113110n. by running workshops and clubs Jn ihe L4)ndun Borough of Tow Hat]d¢ts and th¢ 5UtToundillg ar¢4." We believe, ai Arts For All, thai if you introduce an element of ¢r¢aiivity into a pcrsons life, Ihcn it will p05ilively affect ¢v¢ry ar¢a of th¢sT life. In r¢f¢rcncc lo "Every Child Matters" we are conc¢tn¢d iviih every aspe£t of thc w'elfare of the people who attend Arts For All. Ideally ¢vcryon¢ should have an element LTrferedliviEy in their lives and here wc provjde creatively based, good qudlily PTujects fvT Ihe COTnmwiity. Arts For All works with adulis and children, many of whotn race disadvantage in varied ways. Long i¢Tm unemplujmenl, drug dealing. fjnancial stNggtlcs, ovcrLTowding, bioken faTnili¢s, rrime at)d ttwy oth¢r reasons. Wc also work with adulis and thildr¢n with autisni, learning disabilities and thosc who are highly vu]nerable. Many of our att¢ndecs lack confidence, have low sclf-esiecm, have low &4pir8lions QT aT¢ very wlncrablc. Artb For All provides a safe. w'elcotning, ¢xciting place wherc ihey can go, le2m rtem. skills, tnak¢ fn¢nds and haw¢ fun. Through creaiive achievemcni ihey grow In confiden¢¢ and s¢lf-beli¢f. Our aim is that, ihrough suppon, encOaL.ent and th¢ gaiDing of new. skills and experiences, wc will see adults moving inlo volu2)i¢¢ring opportunities and ehJ"Idrett attd young people stting a brighter futur¢ for themsclves. Itt setting our Objectives and plannitlg our activities thc trustees have gtven £JTeful ¢onsid¢Tation to thc Charity Commissjon's Public Benefil Guidance. ACTITIEs In ihe peiiod covcred by the report we Cuntinued our WOTk with adults with leanjing disabilities and otheT Yulnerable adu115 aDd aft¢r school we Tan exciting erealivc Clubs for children aged 5.16 y¢aTS old. Tbe Rainbow Club We are continuing njn The Rainbow Club on Tuesdays and Wednesdays from 9.30am- 2.30pm. Once zgain Ihis yeaT has been ¢xtraordinaryrl Our shon film., created in 2023 by The Media TTUSt and inspiring dire£ior Joe Simmons. has cortlinued 10 b[g us re¢ognilion and the ripple eJTec¢ from il has mcthi Ihai duTing 2025 w¢ hav¢ madt so rn3ny amazing, supportive and helpful corpotaie potth¢T5hip$. Our can be seen on ihe homc page of our websil¢- www.arlsforall.co.uk. We have done some wonderful irips th and vul uf Lond(In inLludiDg a day kn Newmarkei lo waich Ihe Grand NatlLIDal horses and jiKkeys ID training, various exhibiiions and a wonderlul day ttip to Oxfordshir¢ just prior 10 C.hrislThb foT a festive C[StMaS party. All these trips wcr¢ to inspire crealivtty and (hey really did. Our day lo day s¢ssioJ)s the time we Spend log¢ih¢r hcre ai Arts For All, painting dTawing, cr¢aling and just relaxing together is wonderful. Arts FOT AII 15 like a family. This Ye have w¢lcoTned Janna Begum,. a lady with Downs sd[On)e., into Th¢ RailliKJw Club on Tuesdays and she is absuluiely luving Il. One key uf the group,. Tony, has bcen unwell and has not en with us foF a few month5, bui we are eagerly a'alling his reium. In ihc spring we ha41 an exhibition of incredibl¢ art work donc by OUT adults and som¢ of the children. This body nf work was inspired by the work of local arttsi Sophie Ted. Sophie also dtt¢lld¢d the exhibition and really CttCOUTa¥ed th¢ Ihildren 2nd adults. who WeTe exhibiting ihcir work. Thcsc we of exhibiliortg so gr¢at for boosting thc confidencc in the adulis and children alike, and dlway4 exciting, joyful evenls. IJJ Sepiember we had anuiher of workshops followed by an ¢xhibiiiott ai Thc Thttjk Tank Audiloriutn, R Bishopsgate. The work was based on the in¢iedibl¢ druiTr'ings of arti51 Charlie Mack¢s¢y. Oncc again the art w'as sold and cottfIdenr¢ s03r¢d. We have continued our partnership with CLTrlumbia Rudd Clay a pottery round thc corncr from us. They geneTousIy w¢l¢urn¢ uur adulis inlo ihcir studios to creaie pots and bowl eil. This a great continuing acljvily for Ihem 10 do at we ar¢ very grat¢ful iv G3bri¢ll¢ and h¢r team tor always makmg us so Welcott. Page I
ARTS FOR ALL REPORT OF THE TRUST for theyear eDded JI Detember 21125 In May we made Ihe dTeam of 2 of Ihe Tnembeis of Th¢ Rainknw c.lub when we look Ihcm for 3 days 10 Disneyland Paris. Such a colourful, crcaiii'c, magical lime. Irt Augusi wc look 2 oih¢T5 up lo Livcrpool foi the day. As lifclong faks of Th¢ Bt3tles they were so happy to go on th¢ Bcailes tour and see live music ]n The Cavern Club. Thes¢ 2 trips fiJifJllcd dreams 2tKi inspir¢d ¢ndless ¢r¢alivity. In October we '¢re dclightcd io bc able io ke (he adulis i>n their annual arts & ¢rafts holiddy lo DartmooT ÈEJ Dcvon for A week. As alway5 gn incTedibly sp¢cial and creative time. In D¢cembcT wc went lor our annual Christmas Lunch and Pallv out in OxfoTdshiT¢ at th¢ hoJn¢ of one of ow old TtUSt¢¢s. This is a day th¢ group look forward to Cvery ycar and thjs year was wondcrful as always. Children'5 Club5 ThToughout th¢ y¢ar we have throwi ourselves and Ihc ehildrcn inio new and varicd creaiifve projetls and t¢chniqu¢5 including tnore and VaTied T¢Sill work, n¢w di5cipIiDeS in c¢ramic5 and differeni meihods in painting. It has truly been Wollderful ycar. In Ihe 5choul holidays we ran sojne w'onderfully cr¢ativ¢ activity days for tlie childrctt. including a pienic lun¢h out in our w'onderful gardctt. We look them oui io lotal wen spa¢¢s to just b¢ childr¢n and hav¢ funTI The majotity of our children livc in flats 'th no garden. We are fortunaie io have an gktden and able to allow the Children lovely sunny day in the summ¢T holidays. 14,¢ als(1 took a big gTOUP of childr¢n for a day ai Ihe Naiional SLhool of Cirru Artsl They all siaied thai thEs wLq the bes1 trip they twl ¢V¢T b¢¢n on and w¢ will c¢rtainly be going there agairt as soort as p05sibl¢. In the October half terni we itsok children lo The WaTneT BrotheT% Harry Potter World in Waiford. Needless to say this was absoluiely magical and the children- and ollr ie&tn- had a brillidnl day. The LhildTen'5 clubs al Arts FOT All are not only 3 creative hub but moT¢ importgntly they are full of joy, coluut, magic and love. They are a great spaee for fnendships lo blossom and for childrm." oftcn stnJggliDg in life,. to F¢lax, be safe and be happy. Our film can be seen In a number of places includ8 the home page of OUT w¢bsile. www.artsfvTall.co.uk PDbli¢ Benefit Our key public b¢nefils for 2025 included.. To l¢ach D¢w cr¢aliv¢ l¢chniques' T, Ihwu¥h LTeaiiTrily, help £hil(]ren lo scc a brighter fviur¢: To coniinue our work wilh Ille)ble adults through the Rainbow Club; To build a b()dy of 'ork don¢ by adu115 and children (hat could bc exhibited. . To sllpport those Still suffetin¥ th¢ ongoing mental health effects of ih¢ pandemic, thc cosi of living and oih¢rreas(>ns. FLNANCIAL RETrIEW The finaDcial st31eTnents' for January 2025 to December 2025 showed a £2,274 {2024.. £2.5411 nei intom¢ before sthJcDJnng. PENSION LIABILITY Thetc is no ptnsion 11obilily as the charity only offeT% gualifying staff a Tnoney Purchase plan {a defined cotttribuiion scheme) which is operaicd and athninistered by NEST. RESERVES POLICY Thc slee5 rcgularly revicw the fthanccs tss8 a monthly ¢a5h-flow' PToduc¢d by the as part o( the effceiive stewardship and Risk M&nagemenr poljcy of ihc charity. IlThilsi the irusiees reLugnise thai the lev¢ls uf T¢S¢TV¢S will fluctuate du¢ to internal and external factors, the Irusiee continuc to requirc Ihal the charity opcrnics wilh minimurn Icvel of tt%ttv¢s currcnil) s¢1 ai 3 months operating costs (£37,OOQ}. Thi5 ensures that the charity has sufticitnr cash resources lo operalc attd servc the local community. Pag¢ 2
ARTS FOR ALL REPORT OF THE TRUSTEES for the ear ended 31 Detembtr 2025 FUTURE PLANS 202(i is y¢1 again 1ClY io bc a ycar of unccftainty because of th¢ rosl of living crisis. alihough wc fccl Oplimislic and have worked hard to s¢cur¢ future funding. Through our work 2nd OUT ce foT the local community w'e are aware of those who are sin]ggling 3nJ will cuntinue to support them in fjndsng the help rhey need at this diffJ¢ult tirnc. 2026 will b¢ our 25th annjversary scrving the community hLYC In Shor¢dilchl W¢ will be planning a number of spe¢ial events io ¢el¢bT21¢ this achitY¢n]¢ut. In 21126 w¢. once again, havc nnY people doing runs fLTrT us including th¢ Londoll and Paris Mardthons, The Hatkn¢y Ha]f Mdraihon and vaTiOUS Oth¢T lialf marathons and shorter mns. Th15 shLbW5 huw hard w¢ wurk to think of creaijvc and in5Jovaliv¢ ways that we can rdise the money we need lo tun th¢ charity. We hopc 10 once again WOTk with Will R¢dgrov¢, é local Stre anist. on crcalive workshops and tog¢th¢T we in the process of fonnulaimg a plart. W¢ will b¢ holding hIbitionS and plarujing trips Ind aciiviljes forour membeTs IN>ih youn¥ and old. The trustees and the CF.0 will revtew the aciiviiies to ensuo that ¢v¢whing 15 the best wc can do 10 support tw Jne]nb¢¢s d¢i'¢lopm¢nt. STRUCTURE. GOVERPIANCE & MAYAGEMENT Gov¢rlling document chanly is conlTulled by it% governing document our c.onsiiwiion. In NuvernbeT 2020 we becarne a C.IO IA Charitablc IncorpoTaitrd OTgan2saliunl This ha% been otTici311y 59ncliontd by thc Chariiy Commission uf England & Walcs and &ll measures have been tsken in accordance with good practi¢¢. All T¢l¢vant people have Ixcn Jnformed of this change including HMRC. OUR ETHOS, STRATEGY & VISION Tht trugiecs at¢ F¢SPOn5ibl¢ foT agrccillg and setting a straiegy with Ihc CEO thai will athiev¢ th¢ obj¢¢liv¢s sct our in the goveming dLuMeni. The focus hds always be¢n on th¢ Art4 For All membcTS as we smve 10 be caring and tate a family attnosphcr¢ that builds confidence through cretsiivity. We sc¢k to b¢ntfit the public through OLtr stsied aims. We nvl ch3Tg¢ for our service5 and this cnsures thai the Clubs are Lompletcly IRLIu5ivc and f)nan¢ially a¢ces5ible io all. We aTe iticlusive In every way and w¢lcom¢ adults and children from all backgrounds and Luliures IT[¢s[ive of a person's ccononjic siatus, gendcr, cihtticily, race, religion OT disability Wt ar¢ an equal opportuniry organisaiion and oDimitt¢d lo b¢ing free from any discrimination. Mlc work with a number of peopl¢ who ar¢ disabled and we htsvc made adjustments within th¢ 'orkSPaCe. The charity is committed to safeguarding atki creating a safe environtnenl r()r our m¢n)beTS. All staff and volunieeis aT¢ otnn)itt¢d io Ih¢s¢ aims. We opeTalt with a true leellng of Jnuiual rtspeci slatT, volunÉ¢eis and Mnber5. We havc a no iolLYancc atlitude io bUIl)ng. All ow policies are available and c85ily accessible 10 all. Our TnetDber8 tell us that Arts For All 15 the most viial and central Ihingt in their live8. Th¢ CF.() maiDtsins a close Telalionship with parents. and car¢TS 3nd k¢¢ps thern updated on their children's pro8rcss and life within the chatity. Thi5 a150 applies 10 families and carers ofihe aduli group. ORGANISATIONAL STRUCTVRF. Thc irnsiets att responsible fur uveTs¢eing the m3nag¢menl and control of the eharity and meet 4 times a yeat as w¢ll as cxira meciings and rcgular coniaci. All Injsieeg givL' IheiT liTne for frec and r¢ceived no F¢inuneraiion or cxpenses dutiDg 2025. No conflicts of inl¢resl exist. Tlie charitv is run on a day Iv day bJs'15 by the CEO whos¢ salary is sei by the usices and kept under nUal revi¢w. W¢ also employ Ella Mason who is CEO'S Assistani ond CTeativ¢ Art Teacher. She has b¢en employed full iimc since June 2024. In OtiobeT 2025 we t()ok on (iracc Lcw'is in a pan lim¢ role- working U5) Tuesdays aDd Wednesdays - 16 hours a weck. Grace is a CTeative assistant WQFkiDg wth the team running the creative clubs fuT th¢ childt¢n and tht a(lulis. She is a wonderful addition to the ieam. Pag¢ 3
ARTS TrOR ALL REPORT OF THE TRUSTEES for the ear ended 31 December 21125 ORGANISATIONAL MANAGEMEN'T The trustees delcm)illc Ihe gcneral policy of Ihe charity. HowevL'r the day to day Tunning is down to ihe CF.0, supported by stdff dnd 'olUnte¢TS. The C"F.() undertakes lh¢ main Icadcrship mle overseeing the delivery of th¢ %¢rvitr as w¢ll as dlirtg with adtninisttalion. a¢counts and fi]ndroising. She al.w, with Ihc support of her 2ssJsiani, Iidi&es artd deals with all fund¢rs, corpornie pare[s and supporters uf the Lharity. Th¢ CEO, wilh the 5uppon of ihe Iruslees. oversees the Staff and voluntcer5 Of the charity. KEY MANAGbME.NT We current]y have 5 tn]siees lai the end of20251 who pn)vide supp)rt lo th¢ C.EO. Caroline Barlow. Trustees Ai end of ye&r 2025 & stthly Dr Tom Fleming, Ann Buxion, Patrick Connolly, Kelly and A]ny Br(ioke5-J3¢ighton. CEO- C3Tolin¢ Bailow Assistants Ella Mason & Graec Lcwis RISK NAGEMENT Th¢ trustees ar¢ responsiblc for idLniifying revtewing the risks lo which th¢ charity is exposed and 10 cnsure appruprialt controls aTe in plac¢ 10 make sure thai ii is a safc environmeni. We conduct antjual risk asscssmenis for our PTojeeis. tlubs, trip5 holiday. A formal review of the charities. risk manag¢nient procc5scs is undertaken annually. The CEO is responsible foT this k wilh oveTsight frorn the trusl¢¢s. The main risks identified ar¢.. Reputation Thc chanry has alw'ays had a greai Tepuiation. W¢ manag¢ this wth safeguardiEig policies, pastoral eare 8nd h¢alih & safety controls and care. Finantlal OUT gudl is lu hdve mLbT¢ than 3 moDths Tes¢rv¢s al all times. We can only nm the charity and serve the community if wc eoniJnu¢ 10 gci Ihe funding w'e need. This is so]neihinE that we WOTk on 1]9U8h0Ul th¢ year. Each quarter the CEO tiitulat¢5 a rash flow. Teview lo the mLgtee5 8nd they arc aware ai all limes what Ihc financial health of thc charity is likc. The ttusices tortfirm thai the operation and contToI of tht bank accounts Is in accordancc wilh thc Constituiion which requires 2 unrelaied signatories io authonse wiihiirawa]&. Our d¢Luun14nt5 3r¢ Raffing¢rs Holdings Li]nil¢d. Related Party TransaetiDDS & Conflltts 0(interesi In 2025 ih¢rc w¢r¢ no related party transactions or conflicrs of interesi. Suteesslon - Within the chaTity thw¢ is thc CEO, heT full titne, long rern) 8ssisiani {she w'as patt iimc fore beceming full iimc in Junc 2024), a part lime assistani artd [L'guI volunteers. They want to gel mor¢ invt>lv¢d in co-managing Ihe charity as part of their carttr path and c4m sicp in should Ihc CEO be unable to attend. There ar¢ 31so tnany natIor 2nd lucal Lhat2ties bds¢d Ioc311y thai Lould be k¢d io help support runnJJJg Ans For All should ihe need arise. Premise5 We hav¢ been based at The Tab C.¢nir¢ for 25 years and ii has always had a good parthership w'iih OUT LandlaTds Sh()reditL'h Tabetnacle Bapiisl Church. Th¢ chariiy has a leas¢ forthe space wc rcnt wjth a stsndard noijce penod. S#f¢gukrding Every staff memb¢T and iegulaT volunt¢¢r ha5 an ¢nhaDc¢d DIJS ch¢ck. Th¢ eharity is now ustng an tsjjline company to deliver its safcguardjng iraining wilh buih LhildTen and vulnerablc adulis. Our %af¢guarding poliLy is displayed uptnly and 15 acce84ibl¢ lo all. The tNsiee5 art salistied thai our nsk management is eIfi¢i¢nl Fiskb. havt bffn mitigated. saf¢a[ding Irainu]g is ttlso und¢Ttak¢n by the staff of Arts For All. STRUCTURE, GOVERNANCE thD MANAGEMENT Governing document The £haTily is tontr()Iled by it4 governing document OUT Consiimtlon. In November 2020 we ta[ne a CIO IA Chantable In¢orpoTdied Orgdrtisalionl This has b¢en officially .sanctioned by the C'harity C".ommission of En¥l&nd & Walcs and all rneasurcs have been tskcn in acLordd' ncc WLih good pTaL]re. All T¢l¢vant p¢opl¢ have been infornied of this £hang¢ including HMRC. Pag¢ 4
ARTS FOR ALL REPO.RT THE TRUSTEES for the ye#T th37 De¥ember 2025 REFERENCE AIID ADMINISTRATIVE DETAtLS Rtgistered Company nurnber CE023880 (Englond Wales) Registered Charitv number 1192375 Registered office Th¢ Tab Cet)tr¢ Godfreys Place London E2 7NT Trustee5 Ms A BuKtOE) Trus Dt T Fleming Ttusl¢¢ P Conttolly Chajmjan uf Ttuslees Ms A Brooks-B¢iglJton Tnjsttt Mrs. N Kelly TTusI¢¢ Independent Examlner Raffing¢rs Iloldings LimLi¢d Chartered AccountanL 19-20 Bourne Cot Southcnd Road Woodford GT¢¢n Esscx IG8 8HD Approve41 by order of the bo%rd of trus't#s on 18 F¢bTuary 2026 and signed on its beha]f by.. P Connully- Trust¢¢ Page 5
INDEPE.NDKNT EX - MINER's REPORT TO THE TRUSTEES OF ARTS FOR ALL Independent tKxminer's report to the trustees of Arts For All I'tht Comp#Dy'l J repori 10 the chanly truste¢% on my exajninaiion of ihc accounts of the Company foi th¢ y¢ar¢nd¢d 31 December 2025. ReSpo$1b1]ities and basis of repori As the ehonty's tru.4ttts of the I'ompany (and also Èis directors for the PUTWS¢S of company law) you arc respo]tsible for the preparaiion of the accounts in accordance with the requirements of the Componies Art 2006 Cth¢ 2006 Ace). Havll lirIed myselt. that the accounts uf thr Cotnpany aTe nDI teqUiT¢d lo be audited under Pan 16 of Ihe 21X)6 Act attd arc eligible for ind¢p¢nd¢llt ¢xamination. I repon in rcspcci of my ex2tt)inaiion of YOUT charitys accounts as eartied out under Section 145 of Iht chtieS Act 2011 {'th¢ 2011 Act'l. In carrying out my exaTnin21ion I hav¢ followed the Dir¢¢tions given by the Charity Commissiort utt(ler Section 145151 Ibl of the 2011 Act. Independent exandner's siatememt I have completed my examtttalion. I confjmi thtti no Matte have COTne to my atteniion in contteciion with the exnIall0 giving m¢ cause to believe.. 8ccounling records were Jjoi kepi in Tespecl of th¢ c.ompany as r¢quiTed by Se£iion 386 of the 2006 Aci; OT the accounts do E)ol accord wilh those records., or Ihc accounts do not ¢QTt]ply W1h th¢ accounting requircmtnis of Scciiott 396 of th¢ 2Q06 Act other ihan any r¢quiremcnr ihar ihe accouttis give a ttu¢ and fair view which is noi a martcr considcrcd as part of an independent ¢xaminatiOD,' OT the 2LLuunls have not been prepared in accordance with the mvihods 3nd ptinciples of the Sthtemerti of Recommcndcd PTaLliec fur accounling and reporting by charities (applicable io chaTiiies piep3Ting iheir accounts in accoTdanc¢ with the Financial Rwrtittg Siandatd applicable in th¢ UK and Republic olIrcland IFRS 10211. I have no cot)cerns and have COTne acro&4 no other mattcrs in connecijon with Ihc examinatii)n lo which attention should b¢ draw in Ilijs rcport in order to enable a pwpeT und¢rstanding ofih¢ accounis io be reachcd. MF ThuTalTatnam Sudarshans FCCA Raifingers HtsldirtES Limil¢d Chart¢r¢d Accounlanis 19-20 Boum¢ Court Souihcnd Road Woodford Grcen Essex IG8 SFID 18 F¢brnary 2026 Pag¢ 6
ARTS FOR AIL STATEMEP4T OF FINANCIAL ACTITIEs for the ear ended 31 December 2025 2025 Tolal futtds 2024 Toial funds Unrcsiticied nd R¢51ticted fimd Not¢S INCOME AD ENDOMThIENTS FROM Doualiulls and l¢gaci¢s 189.739 8.400 198,139 136,542 Invesmient income 196 196 Tots] 189,935 198,335 136,713 EXPENDITURE O Raising fijn 6.678 6,678 818 Charilable actisryties ChdtiLible aclivities 175,983 13,400 189,383 133.354 Total 182.661 13.4110 196,061 134,172 NET INColE1(XPENDITuRE 7.274 {5.IXbOI 2274 2,541 RECONCILIATION OF FUNDS Totsl funds brought foThvaTd 5,IKJO 86.311 83,770 TOTAL FUNDS CARIUED FORIVARD 88,585 88.585 86,311 cOulNc OPERATIONS All ittcome and expenlUre ans¢D from continuing activiiit5. The Tt¢S form part of Ihes¢ financial stslements Page 7
ARTS FC)R ALL BALANCE SHEET 31 December 2025 2025 Tulal filnds 2024 Total funds UJJrestri¢icd fund Rcsls]Li¥d nd Notcs FIXED ASSETS Tangiblc assets 1,487 1,487 1.983 CIIRRENT ASSETS D¢bioTS Cash at bank 5,000 79,757 87.573 87,573 87.573 87,573 84.757 CREDITORS knounls falling due within one year io {475} (4751 14291 NET CURRENT ASSETS 87,098 87.098 84,328 TOTAL ASSETS LESS CURRENT LIABILITIES 8¥.585 88,585 86,311 NET ASSETS 88,585 88,585 86,311 FUNDS U]]te51TILled funds Restricted funds 88,585 TOTAL FUNDS 88.585 86,311 The charitable company is entitled to cxcmpiion from audii uttd¢r S¢¢iion 477 of th¢ Compan2¢s Act 21XJ6 for ihc year ¢nd¢d 31 DK¢tnb¢r 2025. The members have not requircd ihc company to obtain an audit of its financial 5tat¢m¢nts foT the year ended 31 Dec¢mb¢F 2025 in accordance with Secuon 476 of the Companies Aci 2(Ml6. The INsiee5 acknowledge Ihcsr reswnsibililies for {31 en4uriDg th3t the charitable company keeps accounting rrdS thai tomply with S¢ctions 3¥6 and 387 of the Cumpdnieg Act 2006 dnd preparing financial siaiemenis which gil'e a true dtid faiT vi¢w of the siale of affairs of the charithblc cu]npdlly as ai th¢ ¢]Ml of ¢ach financial year and of ils surplus or deficii for each fill11 yeAI In acc[danle with the r4uJrcmcnis of Se£iions 394 and 395 and which oth¢rwis¢ comply with the requirements of thc Companies Act 2006 relating to financial 51aiemcnts, so far as applicable to the tharitttble conip3D}'. {b) These financial statements hav¢ lY¢n PTared in accordance with thc provisions appllcablc lo eharitable CQTnpani¢s subje£1 to Ihe small companies regime. The finantial statcmertts were appTov¢d by th¢ Boaril of Trustees and authorised for issuc on 18 February 2026 and were signed on its behalf by.. P Comiolly- TNsiee The nole& furni part L)I'ih¢Y t11Cial s¢atemenls Page 8
ARTS FOR ALL NOTES TO THE FIN&N.CJAL STATEMENTS for the ear ended 31 Dtttmhtr 202 ACCOUNTING POLICIES Ba515 of preparing the fjnanelal stgtemtnts Th¢ fin3ncial statements of the challiable compdny, which is a publiL ben¢fil ¢nlity und¢r FRS 102, have been prcpared in aC£OTd3n¢¢ w2th the c.harities SORP IFRS 1021 Aceouniing and Repvrting by Charities.. Staiemenl of R¢conllncndcd Praeiice 2ppli¢ablt to charitie5 preparing their accounts in accordancc wilh th¢ Financial RtportiDg Standard applicablc in the UK and Rcpublic of Ir¢land {>RS IV2} {effectiv¢ l January 20191,, Financial R¢porting Srandard 102 'The FiJnla1 ROrtIng startdd dppIILable in th¢ UK and Rcpublic of Ireland, and the Companies Aci 2(M)O. Th¢ f2nancial stsiem¢nts have been prepared utmier the historical cost convention. Coing eontern The Irusiccs, hal'ing made appropridie enquiTies, consider thal ad¢quat¢ Te4ources exisis lor the chdtily lu onlinue in operational existence for thc foresccablc funtre and Ih21, thLILfore, it is appropriat¢ to adopl going concern basis in Wepn th¢ financial stgt¢m¢nls as at and for the period ended 31 De¢emb¢T 2025. The I1¢¢5 have madc this assessment in re$t 10 a P¢Tiod of on¢ y£aT from tli¢ datc of approval of these atcounts. The iruslees hav¢ ronclud¢d that ihere are no maten31 unccrtajniies relaied io evenis or Lundiliuns thai may cast signifjcani doubi on ihe ability ul the ctwly to coDlinu¢ a going concem. The llusiees are of the opinion that th¢ charity w'ill have sufficient resources 10 tneei (he liabilities as Ih¢y fall du¢. All income is recu8n15ed In Ihe Stalemenl uf FinaDcial Activities onc¢ (he charity has enijilemeni th¢ funds. it is PTobable that the income wall be rcceived and the amvunl CaD be me35ur¢d i¢liably. Glfts In klnd dtstt2t¢d $crvices Gifts in kind and donated setvices are included 3t the lower of th¢ir valu¢ to th¢ ciwity attd Iheii esli]naied maTk¢t valu¢. Expenditure Liabilities are recognised as expcndiwre as soott as theTe Is a legal ur cunstTULtÈv¢ obligat50n committing the ¢hanly lo that L'xpend21ur¢. il 14 prvbablt Ihal a transter ol. economic bencfits will be re4U]Ted in SErtl¢ment and the amount of thc obligaiion can be tt)¢asuT¢d Teliably. Expenditur¢ i5 accounted for on an accnjals basis and has been classified undw h¢adings Ihai aggreirale all cost Telalcd lo the category WhoT¢ Costs cannot be directly attributed to particular headings th¢y tMve bccn allocated to activities ott a bas'is COllSiSt¢nt with thc use of rcsourccs. Charitable activitie5 The co&t c)f charitsble aclivilies comprises those ineurred by the chority in the delii'ery of its activities and sL'n'Jces lor ils btrnefiLiane5. 11 InLlud¢s both wsls thai can b¢ allocated direcily to such aciiviiies and thos¢ costs of an indireci nature necessary w suppori them. Governallte tosts 6oN'ernanc¢ costs comprise those cosis slYLI8ted with Tnttling th¢ couslitutional and 5tralegic wujrements of th¢ chatity and th¢ accountancy fees and costs ljnked to Ihe strategie managemerti of Ihe ¢harity. Tangible fixed assets DepitciatLOll IS providcd ai thc follow'in8 ajjttual rates in ord¢T 10 Writ¢ off each ¥ss¢t over its estimated useful Plant and machinery 250/0 on redutillg balanc¢ T*xatlon The eharily is constdcTed lu pass the iesls scl uul in Sch. 6. para. l ol the Finance Ael 2010 and IheT¢fore it meets the Ikfinition of a ehariiablc company fot UK £04)oraiion tax pu]P05cs. Accordingly, Ibc charity is pot¢ntially exempt from taKatlOD in respect ot. incomc or capitsl gains rcccived within calegDric4 coi'er¢d by Pt. I I, Ch. 3 of Ihc Corporniion Tax Act 2010 or S. 256 af th¢ Taxation of Chargeable Gains Aci 1992, 10 th¢ eKt¢nl that such income or gains are applicd exclusiTrely Iu Lhantabl¢ purpus¢s. Page 9 oThlinued...
ARTS FOR NOTES TO THE FIYANCIAL STATEMETs- totttinygd for theyear ended 31 Detember 2025 ACCOUNTING POLICIES- continued Fund aeeounting Ullresthded funds can be used in accordance with the charjtsble objeeiives ai the discT¢tion of the ITUStees. Re5trict¢41 funds Can only bc used foT Partiell13r iesttict¢d PUTposes within die objects ofthe charity. RestrittiOnS a¥ise when specified by ihc donor or when funds are raise41 forparticularrestticied PUTPOS¢S. Further explattaitott of the ntiure and PUTP)se of ¢a£h fid 15 included ill the to the fjnancial ststements. Penslon ctssis and other POSt•retiT¢ment benefits The charitable company upertste& a defined cunthbulion p¢n5i0n Kh¢me. C.onttibutions payable to the chaTitabl¢ companj's pcnsion schcmc arc chargcd io the Siakment of FinanLial ALlivilies in th¢ p¢riod lo which they relaie. Debtors Debtors are recognised dl Ihetr settlement amount, I¢sb any provssion for non-recoverability. Pr¢paentS aTe valued al the amount prcpaid. Cash at bank and in hand Cash at bank and cash irt hdnd includes cdgh and short te]yn highly liquid inv¢sttn¢nis with a SIrt ll)attlty of thr¢¢ months or less from ihe dale of acquisjiion or opening of the deposii 4)T similarawoun¢. Creditors And provi$itsthS C.rcditors are rccogniscd whtn ihere is dn obli841t2on ai the balan¢t sheet date as a T¢suIt of a past eveni, it is l)Tgbabl¢ thai a tTansfcr of economic benefjt ivill be required in seiilemeni, attd the arnounl of stitl¢meni eatt be ¢siimaied ielidbly. Fittantixl instruments Thc chanry only has financial assets and financial liabilities of a kind (hai qualafy as basic financial instn]rn¢nts. Basic financial insirnmertis are iniljally reeognised at transaction valu¢ and subsequently measured di IheiT settl¢m¢nt value CKccpI for bank loans ,hICh are subsequenilj. measured ai th¢ ¢atrying value plus accrued interesi less TtpaiqD¢nt5. Th¢ fiTW]cing charge to expct)diture is at a consialli rdlc ealcu]aicd using th¢ effective intcrcst merhod. Do,ATIoNs AND LECACIES 2025 2024 Doiiations 87,&64 110,475 39,969 96,573 198,139 136.542 Pag¢ 10 COnliDu¢d.,.
ARTS FOR ALL NOTES TO THE FINANCIAL sTATEmNT&-. for the e*r ended 31 Detember 2025 DOL%ATIOP4S AND LEGACIES- rontinued (yranls received. included in ihc aboi'e, are follows". 2025 2024 Awards For All Garfield Weston Foundation Sr Jamcs's Plaec Charitable Foundation Th¢ Bally Thonias ('.haritabl¢ Fund Th¢ Bbra WdTd Chil(Iten's Fuundatiun The National Lottery Cot]Jmunity Fund Other below £4.(KK> Allianz Global LINP Parib Comrnunity Fwid Foundation FUT Childr¢D IISBC grdni 'ak¢fi¢ld Twsl DtTwertt Donaiion from Jesstca 10,000 5,000 20,850 6,375 4,000 20.850 12,525 4,143 20,850 20,850 5,IK)O 18,205 5.000 15,000 110,475 96,573 INVESTMENT INCOME 2025 2024 Int¢r¢st r¢¢¢ivabl¢ 196 SUPPORT COSTS Gov¢mance eosts Manag¢m¢nt Finance Depreciation Totsls Charitsbl¢ activities 45,897 97 496 2,398 48.888 NET INCOMEI(EXPETriDITUREI Nei cOm&{expendIth1rt1 is statd &ft¢rchargiE@(crediting).' 2025 2024 Dq)Teciation- owmed assels 496 661 Pag¢ 11 conlinu¢d...
ARTS FOR ALL NO5 TQ THE FINANCIAL STATEMEP*TS- eontinued for thp year 31 December 2025 TRUSTEES, REMLINERATION BEEFITs Ther¢ were no tn]stees' reniun¢ration OT oth¢r ben¢fiis for the year ended 31 December 2025 noT for th¢ year ¢lld 31 December 2024. Trust¢¢$' ¢XP¢Use$ Th¢ic were no ffttstecs, ¢xpcnse& paid for the ye3T ¢nJ¢d JI December 2V25 nor for thc y¢aT ¢nd¢d 31 D¢cemb¢r2024. STAFF COSTS The avcrage monthly number of¢mployees duTing the y¢ar was as follows.. 2025 2024 ManagemenL opeTational and admin No employees rec¢iv¢d emulum¢nts in exc¢ss of 160.0(M>. TANCIBLE FIXED ASSETS Plant and machinery COST At l January 2025 and 31 De£emb¢r 2025 DF.PRF.CIATION Ai l Jdnu3ry 2025 Charge foryear 661 496 Ai 31 December 2025 NET BOOK VALUE Ai 31 D¢c¢rnber 2025 1,487 Ai 31 Decembet 2024 .983 DEBTORS: AMOUNTS FALLING DUE WllTHI ONE YL4R 2025 2024 ATud incorEJ¢ 5,000 Tht acctu¢d in¢om¢ wa5 relates to a 5 year grant from the Cjry Brid8e Tnjsi. (The reniaining balance for 2025 is £MII. Page 12 coniinued...
ARTS FOR ALL NOTES TO THE FII%ANCIAL STATEMENTS- continued for theyear ended 31 December 2025 io. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE I'EAR 2025 2024 Other LtedilLTrr AccNals aJJd deferred income 425 50 379 50 475 429 MON'EMENT IN FLINDS Nei ovetnenl in furtds At 31.12.25 At 1.1.25 Unrestritted funds G¢n¢ral fund 7274 86,585 Restrlcted funds Restrict¢41 fimds 15,0001 TOTAL FUNDS 86,311 2,274 88,585 movement in funds, in¢lud¢d in th¢ abol'¢ as follow5.. ResuuTces expended Movemenl in funds icsources Unr¢stricttd funds GetKYal fund 189.935 (182,6611 7,274 Restricted funds RcRtricted funds 8,400 113,4QOI 1S,OOQI TOTAL FtiNDS 198,335 2,274 CoThparatives for movement in fuDds Ncl mov¢m¢ni in funds At 31.12.24 At 1.1.24 Unrestricted fund5 ti¢n¢ral fund 08,770 12.541 Restricted funds Rcstrictcd funds 15,01)0 110,(x)01 TOTAL FUIYDS 83.770 2,541 86.311 Pa¥e 13 colllinued...
ARTS FOR ALL NOTES TO THE FINANCIAL STATEMENTS- continued for theytr ended 31 Dernber Z025 ii. MOVEMENT IN FUNDS- continued Compdiative net mov¢m¢Dt in fuDd5, includ¢d in the above are follow5.. Incoming resources ResuuTtes exptnded Mov¢ment in fiLllds Unrestricted funds G¢neral fiujd 136,713 1124,1721 12.541 Re$iri¢ied funds Ke5tricrcd funds 110,(K)01 (lo,0) TOTAL FUNDS 136,713 {134.172) 2,541 Restrleted funds During thc year, the chanry received donations and grants io be applied fo specific putpos¢s as listed b¢low'. City. Bridg¢ Trust Durtng Iht ytaT the tharity T¢teiv¢d £5,000 from th¢ City Btidg¢ TTUSt. This grant 15 a multi year grant and has aladY bccn r¢cognizcd in Ihc accouni En a prior ye2r. The £5,000 has ell spent in the y¢JT on charitable activities pcr the r¢srri£tion set oui on this grant. Awards For All During th¢ year thc charity r¢¢civ¢d £8,41>0 from the Awards For All (The Naiional Loiiery CoTt]munity Fund). This grartl was ¥iven for the project 'lnt¢T-gtn¢rati(>nal ¢r¢atii'¢ liv¢s" A PTQjeCt giving wlnerablc adults and children agcd 5- 14 the oppornmiiy 10 work iogether LTeaiiv¢ly to pwdu¢¢ an)azing art WOTk for 2 txhibiuons ill th¢ Spring and Autumn 2025. 12. RELATED PARTY DISCLOSURES Ther¢ w¢r¢ no relad paty Iransaetions for the year ended 31 Dec¢mber2025 or 31 December2024. Page 14
ARTS FOR ALL DETAJLED. STATEMENT OF FINANC_IAL ACTIVITIES or theyèar t 2025 2024 INCOME AND ENDOIITrIENTS DonatioD5 and legacies Donations Grants 87,664 110,475 39.969 96,573 198,139 136,542 InvestmeTtt Income Inter¢st r¢ccivable 196 TotAI in¢omlng resour¢¢s 198.335 136.713 EXPENDITURE Raising donations and legaeies Fundraising ¢xpcns¢s 6,678 818 ChArlt2ble ttliltlts Wages Pensions Maletials Ouiings Refveshm¢t)ts Travel 88,061 2,061 4,690 28,349 9,528 7,8116 66,488 ,577 2,870 22,748 8,293 6,073 140,495 108,049 Support costs Management R¢nl and late5 Tel¢phone Office costs Equipment Insurance 42,566 525 18.880 408 ,538 1,042 45,897 22,008 Bank charges 97 124 Depredilo Plalli and machtry 496 661 Governan¢e to$ts A¢ctsuntsncy ond Icgal fee 2.398 2,512 Total resources expended 196,061 134,172 Net Income 2,274 2,541 This pag¢ does not form part of the statutory financial stslcmenis Page 15