Report of the Trustees and Unaudited Financial Statements for the Period 20th August 2021 to 31st July 2022
REGISTERED CHARITY NUMBER: 1195576
CONCRETE YOUTH
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS
CONTENTS
| CONTENTS | |
|---|---|
| Report of the Trustees | |
| Trustee Information | 1 |
| Objectives and Activities | 2 |
| Achievement and Performance | 4 |
| Financial Review | 7 |
| Future Plans | 9 |
| Structure, Governance and Management | 10 |
| Reference and Administrative Details | 12 |
| Independent Examiner’s Report to the Trustees of Concrete Youth | 13 |
| Statement of Financial Activities | 14 |
| Balance Sheet | 15 |
| Notes to the Financial Statements | 16 |
| Detailed Statement of Financial Activities | 19 |
1
TRUSTEE INFORMATION
The trustees present their report with the financial statements of the charity for the period 20th August 2021 to 31st July 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
The Board of Trustees is made up of five individuals with their own specialist, respective skills, and expertise that support the ongoing running and development of the organisation.
Sarah Penney (Chair) is Producer of Absolutely Cultured, Hull. Previously, she has worked with the Royal Shakespeare Company, Hull Truck Theatre, Metro Bolout Dodo, The Regional Theatre Young Director's Scheme, The Herd Theatre, Silent Uproar, Arts Council England, The University of Hull and others. She is part of a theatre company called The Roaring Girls that make fierce, feminist, fun theatre with women's stories and well-being at the core.
Andrew Smith (Vice-Chair) is the Founder of the Hull Homeless Community Project, founded in 2010 and registered as a charity in 2016 the Hull Homeless Community Project works to assist anyone effected or at risk of Homelessness, poverty and crisis in Hull and the surrounding area. Andrew also works as the Coordinator of the Humber Modern Slavery Partnership.
Dale Kay Daley (Treasurer) is a Regional Executive for the Institute of Chartered Accountants in England & Wales ICAEW. Her role involves overseeing the activities and development of finance professionals working in the Hull and Humber Region. Formerly the Head of Operations for Hull Truck Theatre, Dale has previously served as Treasurer and business mentor on the board of Young Enterprise UK. Prior to this she managed national and international teams for Travelex Worldwide Money. Her wider interests include supporting local artists and developing opportunities for young people.
Anthony Dove is a writer and artist based in County Durham. Anthony has been a carer for a young man with PMLD for most of his adult life and spent his childhood volunteering in a specialist setting in East Durham.
Jamie Potter is the Audience Development Manager at local theatre company, Middle Child. He has previously worked in internal communications at the Joseph Rowntree Foundation in York, following a BA (Hons) Journalism and Politics at De Montfort University and MA New Media and Society at University of Leicester. Outside of work he writes and took part in the 2018 Writers' Group with Tom Wells. He also climbs whenever he can and dabbles in acid as DJ Slow Crush.
2
OBJECTIVES AND ACTIVITIES
Objectives and aims
This CIO exists:
To promote the arts for persons with profound and multiple learning disabilities (PMLD) in particular, but not exclusively by:
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providing high-quality theatre for people PMLD;
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encouraging accessible theatre;
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increasing the visibility of people with learning disabilities within the arts and the wider community;
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encouraging and supporting the creation of work for audiences with PMLD by providing training for artists and venues to enable them to provide accessible events and performances;
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providing training to enable people with PMLD to access the arts at home or at other venues including storytelling and sensory activities and raising awareness and understanding of the needs of people with PMLD.
This charity improves the quality of life for people with profound and multiple learning disabilities (PMLD) through multi-sensory theatre in theatres and multi-sensory educational services in education settings. The charity is also dedicated to the promotion of awareness and the visibility of people with profound and multiple learning disabilities.
Mission: To advance sensory theatre and education for people living with profound and multiple learning disabilities in the UK and beyond.
Vision: A world where theatre is accessible for all.
Audience statement: We will provide sensory theatre and education that is accessible, enjoyable, and comfortable for people living with profound and multiple learning disabilities.
Awareness statement: We will invest our time, money and resources in artists, venues, and the public to promote visibility, education and awareness of our audience, inclusivity and neurodiversity.
Values:
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We will make work that is safe, nurturing, and comfortable for our audience.
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Our audience will be the central focus of our work, they will always be the driving force of what we do.
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We will work with artists and venues to promote inclusion and education across the industry to correct the lack of provision for audiences with profound and multiple learning disabilities.
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• Sensory play is at the heart of our work. Our productions and educational services will always immerse the senses.
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We will support carers, collaborate with them and value their opinions on what is best for the person(s) they care for.
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We want to represent a diversity of voices across our organisation.
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We are a new-writing organisation, our audience deserve exciting, original stories.
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We will support as many artists and companies as possible to make work for audiences with profound and multiple learning disabilities.
3
OBJECTIVES AND ACTIVITIES
Concrete Youth background
Concrete Youth is a trailblazing charity based in Hull, touring sensory theatre for audiences with profound and multiple learning disabilities throughout the UK. As an organisation, we have presented four original theatre productions - To the Moon and Back (2019 & touring in 2023), Shebaa's Adventure to Jopplety How (2020), Winter Wonderland (2020).
In 2021, following Concrete Youth's registration as a CIO, we also presented The ASMR Project, a national, ground-breaking research project to explore the impact of autonomous sensory meridian response (ASMR). The touring department has engaged over 4,000 people with profound and multiple learning disabilities across 5 continents. Concrete Youth also presented The Whispering Jungle (toured in 2022 & touring again in 2023), a new, ASMR-integrated sensory theatre production for audiences with profound and multiple learning disabilities, that was developed following the research findings of The ASMR Project.
Concrete Youth is the only touring organisation in the country to have an exclusive education offer for people with profound and multiple learning disabilities. The Artsmark-accredited education department provides sensory stories, sensory workshops, sensory parties and story massage sessions for individuals with profound and multiple learning disabilities. The department exists to increase the cultural provision of people with profound and multiple learning disabilities, so they can engage in Concrete Youth's activity, when we are not able to tour. To date, the department has engaged thousands of people with PMLD across the UK in schools, libraries, festivals, aquariums, care settings and hospices.
Public benefit
The charity confirms that the Trustees have considered the Charity Commission's guidance on public benefit, including the guidance on public benefit and fee charging.
Annually, the trustees review the proposed activities and strategic aims for the following financial year to ensure that it aligns with the organisation's objectives. In doing so, attention is made to the Charity Commission's guidance on public benefit when reviewing the aims and objectives of the charity (PB2). The trustees agree that Concrete Youth's work provides exceptional public benefit as demonstrated in the activities and achievements sections of this report.
4
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The trustees are confident that the activities undertaken in 2021/22 directly reflect the charity's objectives.
In 2021/22, Concrete Youth has:
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Reached 108 audience members with profound and multiple learning disabilities, through our touring productions, across 4 cities;
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Engaged with 750 people with profound and multiple learning disabilities as participants through The ASMR Project;
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Reached 429 people with profound and multiple learning disabilities in schools, care settings and other settings through the education and engagement department, across the UK;
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Employed 41 freelance artists, working across the touring and education/engagement departments.
Awards
During the year of 21/22, Concrete Youth was nominated for a prestigious National Diversity Award in the Community Organisation category for its work with people with profound and multiple learning disabilities. The team attended the award ceremony in Liverpool in September 2021.
The charity's 2020 digital production of Winter Wonderland was also nominated for, and subsequently made a finalist of, an OffWestEnd Award.
The ASMR Project
The ASMR Project was a major project undertaken by Concrete Youth from September 2019 until August 2021. The project was mounted to explore the impact and benefit of autonomous sensory meridian response (ASMR) on people with profound and multiple learning disabilities (PMLD).
The project, overall, engaged 800 people with PMLD across the country. All of which played an integral part in examining the impact of ASMR on people with PMLD. It culminated in a large-scale research and development project in August 2021, funded by Arts Council England and Hull City Council. Cocommissioned by Back to Ours and Stratford Circus. In partnership with Leeds Playhouse, Stratford Circus, Sheffield Theatres, Mencap and Goodwin Development Trust. Supported by Hull Truck Theatre and York Theatre Royal.
Following the project, various individuals with profound and multiple learning disabilities have contacted Concrete Youth to inform them that, due to the outcome of the project, they continue to use ASMR in their daily practice with the people that they care for. They inform the Concrete Youth team of the impact that the project has had on them, and that the new sensory experience for them continues to increase relaxation and stimulation within them.
We have used ASMR every day since September 2021 after we participated in Concrete Youth's ASMR project. We use it as a start of day activity and a way to calm students down before the go to their bus home. It's perfect for our group of kids with PMLD and we owe that to Concrete Youth and their fantastic team." - Sally, Teacher
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5
The Whispering Jungle 2022 UK Tour
Following the success of The ASMR Project, Concrete Youth launched a pilot touring production of The Whispering Jungle in summer 2022. The production, integrating ASMR and live foley sound, was developed off the back of the research and findings compromised from the project the previous year.
The production toured to Hull, Leeds, Colchester, and Dorchester and engaged 108 audience members with profound and multiple learning
The Whispering Jungle was supported by Arts Council England, National Lottery Community Fund, Ashley Family Foundation, Back to Ours, Kilpatrick Fraser Charitable Trust, Hull City Council, and Hull Truck Theatre.
" Every special needs setting in the country needs their students to witness the magic of Concrete Youth ." The Reviews Hub for The Whispering Jungle (2022)
" In The Whispering Jungle, there is a magic that stretches far beyond the practicalities of excellent stage production." Hull Is This for The Whispering Jungle (2022)
" Magic! More theatre should be as accessible as this was. It was a beautiful journey from start to finish with the actors as a guide. Just fantastic !” Graham, Carer
3.3 Education/Engagement Department
Sea Sense & Sensory Storybook
Sea Sense and Sensory Storybook were the first of Concrete Youth's major public education programme offers. In partnership with major Hull-based venues, the two sister projects were developed and presented to provide regular, exceptional arts provision for local people with profound and multiple learning disabilities. Both projects were funded by Arts Council England and True Colours Trust.
Sea Sense, in partnership with The Deep, is a monthly story massage session for people with profound and multiple learning disabilities in the Hull and East Yorkshire area. All sessions will consist of an original, sea-themed story, surrounded by the animals of The Deep, immersed in the sensory world of story massage.
Sensory Storybook, in partnership with Hull Libraries, is a monthly sensory story programme for people with profound and multiple learning disabilities in the Hull and East Yorkshire area, the session will consist of an original story, complemented with immersive sensory engagement and craft activities.
The sessions are free and accessible to 15 people with profound and multiple learning disabilities and their carers per month. Since its launch, the sessions have engaged families, schools, care settings, support groups and various others.
" Super sensory stories, just the right length and good prop ideas " Laura, Carer
6
School & Care Setting Sessions
2021/22 has been a strong year for the education department's sessions in schools, care settings and homes across the UK. The department offers fully bespoke sensory workshops, sensory stories, story massages and sensory birthday parties in various settings across the country. The sessions are available for a small fee. These fees support staff costs and the ongoing development and operation of the charity.
This year, the education department have run sessions including themes of Shakespeare, friendship, sharing, the Suffragette movement, religious holidays, and many others. The sessions are aligned with the curriculum. Schools, care groups, and other settings that book the sessions have complete control of what the bespoke sessions entail. The sessions align with the national curriculum and/or the schools/care setting's aims and targets per term and are designed to support the development of the individuals they engage.
" A lovely little Christmas sensory story :) Lovely way to be able to connect with friends and others. Great that these virtual options are available to still access. We all enjoyed it very much and will look forward to future sessions when available :) " Sophie, Parent
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FINANCIAL REVIEW
Reserves policy
Charity law requires any income received by a charity to be spent within a reasonable period of receipt. Trustees should be able to justify the holding of income as reserves. A reserves policy explains to existing and potential funders, donors and other stakeholders why a charity is holding a particular number of reserves.
2. Introduction
Concrete Youth is a charity providing multi-sensory theatre and education for people with profound and multiple learning disabilities in the UK and beyond. The purpose of this policy is to give confidence to stakeholders that the charity’s finances are being managed and can also provide an indicator of future funding needs.
2.1 Definitions
Free reserves:
That part of the charity’s unrestricted income funds that is freely available to spend.
Designated funds:
Unrestricted funds earmarked for essential future spending. For example, to fund a project that could not be met from future income alone.
Restricted funds:
These are monies received from supporters/grant funders for a specific area of expenditure. They are not freely available to spend.
3. Responsibilities and Accountability
3.1 Trustees
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Trustees have overall responsibility for the governance of the organisation.
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Trustees should be able to justify the holding of income as reserves.
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Where the Trustees have a reserves policy, this policy must be set out in the Trusteesí annual report.
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Trustees should keep the reserves policy under review to ensure it meets the charityís changing needs and circumstances. In this way, Trustees will be aware of the build-up of excess reserves or of reserves being unexpectedly or rapidly depleted.
4. Procedures and Implementation
4.1 Total reserves
Includes restricted reserves, designated funds and free reserves.
4.2 Calculation of free reserves target
The charity is currently in a transitional period, with substantial grant applications being made and income increasing gradually from the charityís commercial arm. To account for the growth of the charityís income, for this financial year, free reserves should total 2 months of total organisational operating costs. This policy will be reviewed upon the completion of this financial year, when the Trustees intend to extend the free reserves target to 6 months of organizational operating costs.
4.3 Designation of funds
Funds can be designated for the following items:
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Capital spend;
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Piloting new areas of the charity ’ s programme;
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Capacity building which self-funds after one financial year;
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- Capacity building which generates income to fund increases in operating costs;
Each item should be supported with a costed business case, be scrutinized the Trustees and developed with the CEO & Co-Artistic Director. This should take place during the budget approval process.
Designated funds should be used within 2 years of their target date, if this does not take place, they should either be released back into free reserves or reapproved for designation. The annual report and accounts should detail the amount and purpose of the designations.
5. Monitoring and Review
This policy will be reviewed every year or more frequently in response to legislation or Charity Commission Guidance.
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FUTURE PLANS
As Concrete Youth's team always intends to remain reactive to its audience, the below mentioned aims are subject to change. With the support of the trustees, the Concrete Youth team currently plan to:
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Continue to provide exceptional provision in sensory theatre for audiences with profound and multiple learning disabilities;
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Continue to develop its education and engagement offer, by reaching further people with profound and multiple learning disabilities in schools, care settings, hospices and other settings throughout the UK;
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Work with further artists, freelancers and specialists, and continue to educate them in inclusive theatre for audiences with profound and multiple learning disabilities;
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Continue to remain reactive to the issues and situations that people with PMLD face daily;
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Continue to develop a programme that supports innovation, new opportunities, and quality for audiences with profound and multiple learning disabilities
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Support the development of the ongoing sensory theatre sector;
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Further develop relationships with venues in order to educate them in the need for sensory theatre programming for audiences with profound and multiple learning disabilities, in order to further promote accessibility and increased provision for audiences with PMLD;
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Support staff development so wider team members can be employed by the charity on a PAYE basis;
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Continue to explore avenues in which we can support disabled and neurodiverse staff and freelancers to work accessibly with Concrete Youth;
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Develop the organisation's staffing to a level where the team can expand, in order to support the further development of the charity
To the Moon and Back 2023 UK Tour
The team are currently preparing for its next UK tour. To the Moon and Back was Concrete Youth's first production in 2019. The show will tour the country as a revamp of the original production for audiences with profound and multiple learning disabilities.
The production will be a revamp of the original production of To the Moon and Back that opened at Hull New Theatre in 2019. The show will tour the country in an inflatable planetarium dome, enabling audiences to experience the magic of 360 projection.
The production will tour to Leeds, Salford, Dorset, Bury, Hull, Doncaster, Scunthorpe, Cambridge, Colchester, Didcot, Edinburgh and Birmingham.
The 2023 UK Tour of To the Moon and Back is supported by Arts Council England, Hull City Council, Interplay Theatre, Back to Ours and Middle Child.
The Whispering Jungle 2023 UK Tour
Following the success of its pilot tour in 2022, Concrete Youth plans to tour The Whispering Jungle again in autumn 2023.
Sensory Cinders
At Christmas 2024, Concrete Youth plans to tour a sensory pantomime - the first of its kind, Sensory Cinders will integrate the well-known story with sensory engagement for audiences with profound and multiple learning disabilities. The tour will follow a large-scale research and development period in summer 2024.
10
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
In May 2023, the terms of 3 trustees will come to an end. Dale Kay Daley (Treasurer) will remain on for a second term. This extension has been agreed and voted by Trustees. Anthony Dove and Jamie Potter's term will come to an end and will not be renewed.
Prior to the terms of two trustees ending, the trustees and CEO & Co-Artistic Director will begin recruitment of three additional trustees. The trustee roles available will be: one secretary and two trustees. This recruitment process will be an open and transparent one, with the opportunity advertised on Concrete Youth's website, social media platforms and various other recruitment platforms to ensure a wide and open process. Applications will be accepted, shortlisted, and shortlisted candidate will be interviewed. Successful candidates will then be invited to a quarterly meeting of the trustees before they accept the offer of a position.
The new trustees' terms will begin in May 2023 and last for three years.
If the trustees believe that a further increase to the Board of Trustees is needed at a later date, then a further open recruitment process will be pursued.
Organisational structure
The trustees govern the charity. The Board meets at least four times a year. Financial management is undertaken by CEO & Co-Artistic Director with responsibility for oversight being delegated to the Treasurer. The CEO & CoArtistic Director is responsible for the day to day running of the charity and operational matters including employment, artistic performance, and strategy. Department specific responsibility is delegated to department heads (Co-Artistic Directors are responsible for the touring department, and the Head of Education is responsible for the education department), with oversight undertaken by the CEO & Co-Artistic Director.
Wider network
In 2021, Concrete Youth introduced a steering group programme. The three steering groups would support the Concrete Youth team and trustees in three respective areas of priority for the next year. Specialists from the respective fields sit on the steering groups and meet a Concrete Youth staff member quarterly to advise on matters arising. The three steering groups are:
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Production & Sustainability - The three specialists within this steering group supports our CEO & CoArtistic Director in building the artistic programme, development of projects, as well as maintaining budgets, organisational development, and other areas for growth within the organisation.
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Education & Outreach - Four specialists sit on this steering group and support the Head of Education in developing the education programme, developing relationships with schools, care settings and hospices, and ensuring the education department is responsible developed and sessions are as enriching, accessible and high quality as possible.
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Equality & Diversity - This steering group aligns with our priority to embed equality and diversity into all areas of Concrete Youth's work. Two specialists sit on this steering group, supporting the Co-Artistic Director in planning projects with underrepresented groups in mind, ensuring the opportunities to work with these individuals are as accessible to them as possible. We want to ensure that all areas of our work and organisation represent a diversity of voices, and this steering group has been designed to support this aim.
Concrete Youth trustees support the staff in these meetings and minutes from the meetings are taken to quarterly trustee meetings, so that wider strategic decisions can be made, based on the discussions held in the steering group meetings.
It is aimed that, once steering group specialists have worked with the team for a certain period of time, they would
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then endeavour to move further with Concrete Youth by applying to join the Board of Trustees, when applications open.
The future of the steering group programme will be subject to further funding and trustee agreement to further extend the scheme.
PMLD Steering Group
It is the ambition of the Concrete Youth team and trustees to recruit a small number of individuals with profound and multiple learning disabilities to support the development of the charity's yearly programme.
As part of the organisation's values of integrating its audience into the development of its work and putting them solely at the steering wheel, the group would be responsible for supporting the team in agreeing on the future touring programme and the output of the education department.
The trustees acknowledge that this is currently extremely complicated to pursue due to the barriers to communication that people with profound and multiple learning disabilities often face. However, there is currently ground-breaking research and development projects being undertaken across the sector exploring co-creation and collaboration with learning disabled audiences. The Concrete Youth team intend to utilise the findings of these projects once they conclude, to develop this steering group.
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REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 1195576
Principal address Norwich House Saville Street Hull HU1 3ES
Trustees
Miss S A Penney (appointed 20.8.2021) Mr A Smith (appointed 27.10.2021) Mr A G Dove (appointed 20.8.2021) Ms D Daley (appointed 20.8.2021) Mr J Potter (appointed 20.8.2021)
Independent Examiner
Dymond Accountants Office F1, Beverley Enterprise Centre Beck View Road Beverley Easy Yorkshire HU17 0JT
Approved by order of the board of trustees on 4th May 2023 and signed on its behalf by:
Ms D Daley - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CONCRETE YOUTH
I report to the charity trustees on my examination of the accounts of Concrete Youth (the Trust) for the period 20th August 2021 to 31st July 2022.
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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of 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.
Rebecca Dymond
The Institute of Chartered Accountants in England and Wales
Dymond Accountants Office F1, Beverley Enterprise Centre Beck View Road Beverley Easy Yorkshire HU17 0JT
Date: 5[th] May 2023
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| STATEMENT OF FINANCIAL ACTIVITIES | FOR THE PERIOD 20TH | AUGUST 2021 TO 31STJULY |
|---|---|---|
| 2022 | ||
| Unrestricted | ||
| funds | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 8,201 | |
| Charitable activities | ||
| Charitable Activity | 76,807 | |
| Other trading activities | 2 | 12,264 |
| Total | 97,272 | |
| EXPENDITURE ON | ||
| Raising funds | 63,003 | |
| Charitable activities | ||
| Charitable Activity | 16,343 | |
| Total | 79,346 | |
| NET INCOME | 17,926 | |
| TOTAL FUNDS CARRIED FORWARD | 17,926 |
This page does not form part of the statutory financial statements.
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BALANCE SHEET 31[ST] JULY 2022
| BALANCE SHEET 31STJULY 2022 |
||
|---|---|---|
| Unrestricted | ||
| funds | ||
| Notes | £ | |
| CURRENT ASSETS | ||
| Debtors | 4 | 900 |
| Cash at bank | 18,526 | |
| 19,426 | ||
| CREDITORS | ||
| Amounts falling due within one year | 5 | (1,500) |
| NET CURRENT ASSETS | 17,926 | |
| TOTAL ASSETS LESS CURRENT | ||
| LIABILITIES | 17,926 | |
| NET ASSETS | 17,926 | |
| FUNDS | 6 | |
| Unrestricted funds | 17,926 | |
| TOTAL FUNDS | 17,926 |
The financial statements were approved by the Board of Trustees and authorised for issue on 4th May 2023 and were signed on its behalf by:
Miss S A Penney - Trustee
Ms D Daley - Trustee
This page does not form part of the statutory financial statements.
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NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 20[TH] AUGUST 2021 TO 31[ST] JULY 2022
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.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
2. OTHER TRADING ACTIVITIES
Event Income
£ 12,264
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3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 31st July 2022.
Trustees' expenses
There were no trustees' expenses paid for the period ended 31st July 2022.
4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| £ | |
|---|---|
| Trade debtors | 900 |
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| £ | |||
|---|---|---|---|
| Other creditors | 1,500 | ||
| MOVEMENT IN FUNDS | |||
| Net | Transfers | ||
| movement | between | At | |
| in funds | funds | 31.7.22 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | (6,222) | 24,148 | 17,926 |
| True Colours Trust | 5,000 | (5,000) | - |
| Ashley Family Foundation | 5,000 | (5,000) | - |
| Arnold Clark Community Fund | 1,000 | (1,000) | - |
| Kilpatrick Fraser Charitable Trust | 2,250 | (2,250) | - |
| Unity Theatre Trust | 600 | (600) | - |
| Community Fund | 6,548 | (6,548) | - |
| Two Ridings Community Foundation | 3,750 | (3,750) | - |
| 17,926 | - | 17,926 | |
| TOTAL FUNDS | 17,926 | - | 17,926 |
6. MOVEMENT IN FUNDS
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6. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 14,198 | (20,420) | (6,222) |
| Arts Council England | 52,676 | (52,676) | - |
| True Colours Trust | 5,000 | - | 5,000 |
| Ashley Family Foundation | 5,000 | - | 5,000 |
| Arnold Clark Community Fund | 1,000 | - | 1,000 |
| Kilpatrick Fraser Charitable Trust | 2,250 | - | 2,250 |
| Unity Theatre Trust | 600 | - | 600 |
| Community Fund | 6,548 | - | 6,548 |
| Two Ridings Community Foundation | 10,000 | (6,250) | 3,750 |
| 97,272 | (79,346) | 17,926 | |
| TOTAL FUNDS | 97,272 | (79,346) | 17,926 |
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31st July 2022.
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DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 20[TH] AUGUST 2021 TO 31[ST] JULY 2022
£
INCOME AND ENDOWMENTS
| Donations and legacies Donations Other trading activities Event Income Charitable activities Grants Total incoming resources EXPENDITURE Raising donations and legacies Wages Direct costs of performances Travel costs Charitable activities Rent Insurance Telephone Postage and stationery Advertising Sundries Support costs Governance costs Accountancy and legal fees Total resources expended Net income |
8,201 12,264 76,807 97,272 44,832 11,745 6,426 63,003 8,048 25 47 117 3,669 2,937 14,843 1,500 79,346 17,926 |
|---|---|
This page does not form part of the statutory financial statements.