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2024-03-31-accounts

ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

CHARITY REGISTRATION No: 1195811

Castle View Accounting Ltd Ground Floor Offices

53 High Street Arundel West Sussex BN18 9AJ

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

CONTENTS

Page 3 Legal & Administrative Information
Pages 4 to 17 Trustees' Report
Page 18 Statement of Financial Activities
Page 19 Balance Sheet
Pages 20 to 29 Notes to the Financial Statements
Page 30 Independent Examiner's Report

2

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1195811 DATE OF REGISTRATION 14th September 2021 START OF FINANCIAL YEAR 1st April 2023 END OF FINANCIAL YEAR 31st March 2024 TRUSTEES AT 31ST MARCH 2024 Wendy Solesbury MBE Bruce Goodison Mohamed Al-Kaisi Toby Jones Rebecca Machado CA Fatimah Olamide Adesanya (Appointed 5th June 2023) LEGAL STATUS Charitable Incorporated Organisation

GOVERNING INSTRUMENT

CIO - Association Registered 14th September 2021

OBJECTS

The promotion of social inclusion for the public benefit among children and young people who are refugees and asylum seekers who are socially excluded on the grounds of their social and economic position and assisting them to integrate into society by: a ) Providing education and training in the English language. b ) Providing access and opportunities to the Arts in particular but not limited to theatre projects, Art based professional development and drama workshops. c ) Raising public awareness of the lived experiences and issues faced by refugees and those seeking asylum by presenting works of performing Arts.

CORRESPONDENCE ADDRESS

PRIMARY BANKERS

INDEPENDENT EXAMINERS

London Borough of Lambeth 3 Space International House 6 Canterbury Crescent London SW9 7QE National Westminster Bank Plc Sydenham Branch 61 Sydenham Road London SE22 5HA Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ

3

OMPAS5 OIIICTIVI ,ANNUAL REPORT 2023 nufflbw.. 1195811

Introduction Firstly, we would like to thank you all for taking the time to read this report and to join with us in celebrating the wonderful achievements of Compass Collective. 2023 has seen us grow our work and increase our reach as you will see the team have delivered, through these challenging times some outstanding projects and programmes. We have also welcomed new trustees and staff as the charity develops. We have, in our second year as a charity celebrated so many achievements and one of the many highlights has been expanding our work across the UK and internationally. We have also seen our second cohort from the Next Steps programme graduate culminating in an amazing performance. We have worked alongside some exceptional partners to deliver exciting workshops and deliver some exceptional and wonderful creative projects. Our Connect English programme has been a huge success, and we continue to have a waiting list for people who wish to join. Young people are at the heart of all we do, and it is vitally important that their voice is notjust heard but listened to and acted on in light of this,C we have recruited our Youth board and are really pleased to have them as part of the team. The young people that join Compass Collective really do achieve some amazing things and it has been inspirational to see how they welcome us on thatjourney with them and are willing to share their achievements with us. This wonderful, dedicated team works incredibly hard to deliver activities that are dynamic, adaptable and provide a platform for young people to share their voice through the arts and to thrive. They offer a safe, supportive and inclusive environment with welfare support that gives young people the opportunity to make friends, have fun and in the process, build new skills. On behalf of the trustees and management team, we would like to thank the wonderful team, all our incredible volunteers, funders and partners and alL of you that continue to support us in achieving our mission. But mostly I would like to thank the young people for sharing your time with us and inspiring us to continue thejourney. Wendy Solesbury MBE (Chair of trustees) CIw(ynumbw." 1195811

Compass Collective assists unaccompanied minor refugees and young people seeking asylum to build resilience and integrate into the UK through English classes, theatre, music and film projects and arts-led professional development programmes. Our mission We are a grassroot organisationl youth-led, wth livedoxperience leadership and a leadership development proyramme. This brings us close to the needs of the young people and shapes all of our programmes. We are grounded in experience with an ambitious vision for the future. We find creative. dynamic ways to empower voices. We provide projects that reduce social isolation and increase independence We offer plattorms for the young people to speak for themselves and become the creative and social leaders of the future. 2023 in Brief The last year... 2023 has been a year of ups and downs. The ups have been our extraordinary output of work, the downs have been the increasing hostile policies towards immigration in the We went i nternational to UK. This has made our work more challenging than ever, Iraqi Kurdistan but also more vital. We're committed to countering the narratives and showcasing the skills and talents of our We ran ou r f irst long term incredible Compass members. music programme ON TRACK with a live gig at the Jago! We launched a Youth Board We became an Associate Company of the National Youth Theatre and Brunel University. We welcomed oury outh Board. and getting their voices involved in our organisation. Six active young members are supporting us with the strategic decisions making of Compass and mapping the next chapter of our work We're part of the Old Vic Community Club. We developed our music and film strands. Our national projects were held in Leeds, Kent and London. We went international to Iraqi Kurdistan as part of our collaboration on the Voice Notes Project Our online sessions were attended by young people from over 30 localions across the UK. We led 192 sessions We engaged with 331 Young People Charity Mrnt￿r." 119￿11

THE TEAM Executive Leadership Team Trustees Ebrahim Esmail Executive Director Leah Gayer Co-Director (Developments and Partnerships) Mhairi Gayer Co-Director (Young person coordinator) Patrick Riley Co-Director {Head of facilitation) Leila Seguin Co-Director (Operations and Finance) Wendy Solesbury (MBE) Bruce Goodison Toby Jones Mohamed Al-Kaisi Azadeh Fatehrad Fatimah Adesanya Compass Associate Artists A¢tor and AMl$tant Dlrector Staff Sara Lar•¢ Welfare Offlcer ( Maternlty Leave) Bo Borthwlck Soclal Medla and Marketln8 Sasha Harrington Compass Conn•<t Coordlnator Sanam Monteiro Youth Board Coordlnator Facllltator and Actor Ictor Vadlltator and Fllma Volunteers Tom Green Fundralser Anna Sophia Menat• Improved Class Teacher Ben Standish Beglnners Class Teacher Andrew Awad Empowered Class Teacher We were joined by a team of 16 active volunteers who help to make all of our work possible. Ambassadors Frank Yordanos Lucy Yusuf Shanzey Mohammed Reza Charity number. 1195811

PROGRESSION ROUTE We aim to support young people from their arrival in the UK through to living a purposeful integrated life in a new setting. TMEA TRE / MUSIC I flL PROJECTS ¢) COIAPASS COIKCT NIXT STEPS Over the past years we have developed a progression route for the young people. ASSOSIATE AR TIST YOUTM LEADER AMBASSADOR PROGRAWE YOUTM BOARD COMPASS CONNECT TMEATRE/ART IILM PROJECTS Our online English closses run every Thurxloy evening. It's o first point of entry for our newly qrrived young people wishin9 to improve their English wth Composs Collective. Throughout the year we partner with wcffjderful, creative orgonisat1c￿S to fo¢ilitot¢ o range of proje¢t$, from musicol perFwmonce5 to the￿re workshops. These project5 allow Ytyjny People to learn (Kces5 ond use their outhentK voice o safe. welcomin9 ond empDwering spa¢e. NEXT STEPS YOUTM LEADER Our 6 month Professi¢)nal Development Programrne, designed to support Young People in the 'next steps, of their journey. We offer a mix of creotive mosterclosses ond pothwoy workshops tailored to eoch participonts. Our Youth Leaders ore those who hgve been with Compos$ os lon9 term porticiponts and mw assist Cornpass Collective on projects and Compass Connect. YOUTM BOARD AMBASSADOR PROGRAMME Our Youth B¢ord is n•wly form￿ ond tr•￿e$ o bridge between the core team and the Young People. ensuring . our de¢lsiM$ ore guided by their ond interest5. Ihey ore a group of 9 wcffjderful Young PeOe who are ¢reoting ¢honge in CfY))pos$ for th• ￿tt￿r. A 12 week progrornme for Young People who take a keen interest in acting. public speaking. writin9 or focilitotin9 to bo trained in those rolo$ and ossi5t with Compass on future projects. ASSOCIATE ARTIST Once o Youn9 Person completes their Composs . Journey, they retum as an a5sosiate artist and get involved os staff on projects or progromrnes like Next Ste Chbrily number-. 1195811

OUR PROGRAMMES ONLINE CLASSES Compass Connect Compass Connect is our online English programme, supporting young people from over 30 different locations in the UK. The programme is vital in supporting new arrivals and isolated young people who have yet to build a community. Connect has become the entry levellbedrock of the charity. We are in a unique position to have be able to act quickly when we have a new referral. In most cases we can offer a place to a young person immediately. If the classes are full, then they will go on the waiting list. We manage to make sure that anyone on the waiting list, has access to the next term of classes. We are constantly reviewing our numbers so that if there is any space that comes available, we can offer it out. In the year 2023, we delivered 48 online English classes to young people all over the UK. We are proud to say that during that time young people have progressed through the 3 classes. We have seen huge improvements on their confidence as well as their English level. Due to increasingly high demand in 2022, we expanded the programme to add a new 'Empowered' class. alongside our 'Beginners' and 'Improvers' classes. The Empowered class covers topics such as 'Your rights as a refugee and asylum seeker, and utilises Debating as a creative tool to develop communication skills and build confidence. This has been a fantastic opportunity for young people to stay connected with our work. It has become a valued place to come and gain new skills around wellbeing, as well as continue practicing conversational English. PROFESSIONAL DEVELOPMENT PROGRAMMES Next Steps Next Steps is our award winning 6-month professional development arts programme for young people 18+ After a successful pilot with The Globe, we returned to run it for a second time, this time hosted at the National Youth Theatre, of which we are an Associate Company. We had 16 Young People enrolled. The programme combined theatre-based workshops alongside career development and l.'I pathway support. The sessions allowed us to assist the young people to identify and take the 'next steps, in their lives. The piogramme culminated in a live theatre performance at Samsung KX in May. people watched the show and we had 274 views on the livestream. We had 9 volunteers on the programme, we hired 7 external facilitators to come in a lead masterclasses, and we made (X) referrals lo other opportunities for our young people. CIw(ynumbw." 1195811

Compass Ambassadors CA offers a leadership pathway for young individuals to join the Compass team as Associates, providing training in facilitation, public speaking, and workshop management. Four new Compass Ambassadors, Lucy, Shanzay, Yusuf, and Mohammadreza, were welcomed based on their applications and previous performance. Three Ambassadors underwent a 12-week training program, with Mohammadreza participating in in-project training during the LEEDS2023 project. Specific funding from the Red Cross Diaspora grant enabled the introduction of a new youth-led half-term project. 'from dream to screen,, in partnership with Somerset House. The project taught acting for screen techniques and allowed participants to devise and perform their scenes, filmed by associate artlsts Victor Rios. Youth Board The Youth Board is a group composed of six asylum seekers and refugees who are passionate about enacting social justice. Being part of the Youth Board is an opportunity for them to both gain new skills (ie. conducting inteniiews. peer-to-peer research, leadership etc) and put their experience to good use (ie. consultation on specific projects, rewriting internal policies, applying for funding etc). The Board meets once a month to discuss the different ongoing projects with the charity as a whole and to develop their own projects. They work closely with all team members, providing their expertise on specific projects or shadowing them in their daily activities. So far, they have worked closely with our fundraising off icer and our social media officer, discussing different ways to raise awareness on the current hardships faced by refugees and asylum seekers. They have also expressed their thoughts about the Youth Leader programme within Compass Connect and about the running of the Voice Notes project.

OTHER PROJECTS NATIONAL & INTERNATIONAL THEATRE PROJECTS Leeds 2023 NEST project We were delighted to partner with the National Youth Theatre and Leeds 2023 to deliver a two week acting course for young refugees in Leeds. We engaged over 30 young people. g of which progressed to casi in NEST, a large-scale outdoor performance at St Alden's Bird Sanctuary. Throughout this project we nLAnured partnerships with both LEEDS2023 and National Youth Theatre to execute our most ambitious project yet. The young people involved performed to an average audience of 300 a night lor a week. This project oflered a huge opportunity to integrate with new local young people not specifically from forced migration backgrounds. Hillingdon- Easter Break-'A Taste of Home. We were back yet again in Hillingdon, as part of ihe HAF programme, providing vital holiday activits'es lo young refugee and asylum seekers in the Borough. We've been building on our collaboration with Brunel University. of which we are now an Associate Company. We showcased a 30 minutes theatre performance ai the Anion ArtwaTd Theatre. Hillingdon- Summer Break-'Summer of Hope. Our 'Summer ol Hope. Iheaire project culminated in a brilliant show at the Beck Theairel We worked with our wonderful associate artist, Eleanor Henderson. and new facilitator Adeola Yetani. to bright a bright spark of hope. and so much laughter and fun to our group in Hillingdon. Voice Notes We have gone international with our partnership on the Voice Notes project, heading to Iraqi Kurdistan to work in Arbat Refugee Camp. We're collaborating on an International sound arts exhibition plattorming refugee voices. 'Voice Notes, is led by Nottingham Trent University in collaboration with Compass Collective, Refugee Roots, Nottingham UNESCO City of Literature. Slemani UNESCO City of Literature, STEP and Counterpoints Arts. It is funded by the Arts and Humanities Research Council, UK. 66 It was a good project with a very friendly atmosphere and pretty cool activities with a sound recording. The whole conception is pretty original. I really enjoyed it and I hope that in the future we will see something like that. 99 -voice Notes Participant CIw(ynumbw." 1195811

COLLABORATIONS October Half term - Ambassadors-'Dream to Screen. In the October half term. our recent Ambassador graduates, Shanzey, Yusuf and Lucy. ran their own youth-led project'Dream to Screen,. Over 20 young people took part in an acting and filming project hosted at Somerset House and Theatre Deli. Participants devised. wrote and acted in short scenes, captured for film by our Associate Artist Victor Rios. We're so proud of Ambassadors for accomplishing such an amazing project. On Track On Track was a 9-month music developrnent programme funded by Youth Music, and hosted at Promised Lands Studio. one ol the leading independent publishers in the UK. The piogTamme ran from March 2023 - November 2023, engaging 16 young refugees and asylum seekers. ON TRACK has been our most advanced music programme so far. The emerging musicians were tutored by industry professionals. We mel once a monih on Sundays and had valuable workshops covering a range ol skills and genres from song writing, rap, beat making, producing, as well as writing to commission. In addition lo the Sunday Sessions, we offered 4 training Zoom sessions. and 4 online consultations sessions where young people received I'.1 mentoring with one ol the music producers. We released 3 music videos during Refugee Week shot by refugee film-maker Viclor Rios. The programme culminated in a live music gig at 'The Jago, in D￿Slon. attended by over 140 people. The iracks are being curated into an EP which will have a release across streaming plarfomis including Spotity and YouTube in January 2024. Red Cross Migration Strategy Refugee Week 2023 Design Workshop Climate migration consultancy with NYT and Leeds 2023 Clowning Workshop Matar Film Screening and Workshop Wandsworth Workshop (Compass YP only) Laptop traininglosborne Clarke Filming Pappyshow & Somerset House Intro to film Lyric Hammersmith Workshop BAFTA Masterclass with Waad al-Kateabr CIw(ynumbw." 1195811

SPORTS DAYS AND TRIPS We organised 3 sports days Seven Sisters Hike - Refugee Week Hyde Park Refugee Week Runs Sports Day July 2023 Trips We organised 33 cultural and theatre trips Othello Theatre Trip How Not to Drown - trip My Brothers Keeper Theatre 503 Trip Rapid Write Response Theatre 503 Rehearsal Rapid Write Response Theatre 503 Dress Rehearsal and 1st Performance Accidental Death of An anarchist Theatre Trip Lyric Hammersmith Next Steps 2 Nowadays Theatre trip Our River...Our Sky Cinema Trip Globe Theatre Trip - The Tempest Pussycat in the Memory of Darkness No Direction Home Theatre Trip Awaiting Home trip Theatre Trip Further Than The Furthest Thing Young Vic Life of Pi theatre trip - Beck Theatre English National Opera Trip - Symphony of Sorrowful Songs CHOOSH Theatre trip Soho Theatre Bakkhai Theatre Trip My Brothers Keeper- Wandsworth film Irip Jali Soho Theatre Trip Trip- Birdland Cinema Romeo and Juliel trip Beneatha's Place Young Vic Theatre Trip Somersel House Stories of Welcome A Mirror Almeida Theatre Trip BAFTA Refugee, Asylum Seeking Ne￿Ork and Screening Elephant Bush Theatre trip Deen and Dunya - Theatre Royal Stratford East trip The Empress Lyric Hammersmith Squint Playwriting Prize Theatre trip Portia Coughlan Almeida Theatre Trip ON TRACK- YP trip A Christmas Carol Theatre Trip Old Vic Comrnunity Club Old Vic Backstage Tour i J CIw(ynumbw." 1195811

Young people The young people we engaged with are bright, inspirational and creative young people seeking asylum or with refugee status They are be￿een 15 and 28 years old. 2796 are female. They come from 43 countries including.. Afghanistan, Albania, Chad, Eritrea, Ethiopia, Iran, Iraq, Kurdistan, Kuwait, Namibia, Pakistan, Somalisa. South Sudan, Sudan, Ukraine, Vietnam... Who are the young people ? Where do the live? East Midlands NorthWe5t 3.6¥ 240 males 9.1 89 female5 2 non.binary Fem￿¢ 2.1% 5.1 Non-8in•ry 51.7a loo Where are they from Referral Relvrred T lor • NYT • OSH • 43 hets Relly Cdwn Namibia Welfare su ort We supported 51 young people through I'.1 welfare support Case Noie Tyre IMMw￿ • Weware Hou51rrtJ Mentsi heatth 19 We distributed 94 emergency provisions { data top up. laptops. phones) and 126 rewards Heath i Ed￿tsOn Other I Other • Char nutnber." 1195811

OUR FINANCES Income between January and December 2023 No Trustees were remunerated or received any expenses or payments during the year. Our charity insurance provides Trustee Indemnity cover against executive risks of 10 million. Bemeen January and December 2023, we had a turnover of £226,835 and spent £193,985. Funding We are being represented by Castle View Accounting. We continued to diversify our income streams by implementing a regular donor scheme, continuing our ticketed event as well welcoming a corporate fundraising volunteer. Income { Jan 23- Dec 23) We received a total 17 commissions and 10 grants. We delivered 3 one-off seNices to other organisations We received 4 emergency grants for young people in need We had I regular donor and received 7 one-off major donations We organized 2 ticketed event We ran l online campaign towards Compass Connect. Thank you to our supporters who made our work possible in 2023: London Youth Trust for London Magic Little Grants Hillingdon Council Music Action International UK Youth The Fore Coop Foundation Youth Music The British Red Cross Counterpoint Arts Esmee Foundation Somerset House Nottingham University Thank you to our partners . 4YULLuTTI & TESCO THE FORE Young Vic Osborne Clarke COUNTERPOINTS. "Ilic IIJ rin% unKo )N UK YOUTH Youth PIT ClwtynumlRt.' 1195811

We are looking forward to 2024 We are becoming a reliable and recognisable organization in the youth and arts sectors, with young people being referred to us on a weekly basis. We are receiving regular requests for partnerships from charities and arts organisations, putting us in a strong position to continue to offer a variety of projects for our young people as we move into the future. Upcoming projects/ events This year we will see the fruits of the Voice Notes project with the International Exhibition across April and May. Come and visit the exhibition in person at Nottingham New Arts Exchange or enjoy our online rel&qse! We're delighted to be running our second long term music programme 'Songs of Santuary, in collaboration with Music Action International and funded by Amplify London. Our'connect, English classes are ongoing as we welcome more and more young people. We will continue to offer exciling cultural trips to young people based in London. Members get th• chance to see world class theatre and meet other young people. We hope to run our Next Steps Programme { now called "Centre Stage"), Ambassadors Programmo and conlinue our valuable work with the Youth Board. We are very excited by the theme of 'HOME' for this weeks Refugee Week and we look forward to seeing the creative responses our young people have to that. ¢inact infv hello@compasscollect.com Clwrynutrkn.. 119581

COMPASS COLLECTIVE {(￿rI￿bIe IrwporateKI orynis8l￿) TRUSTEES. REPORT {CoIrtbnu￿) FOR THE YEAR ENDED 31ST MARCH 21)24 The trustees are reSpW￿llts for KxwarirvJ Tru•S' R8PXt 8Th1 f•)ari¥ slaiwts in accLYtlaw th aWratrAe Law and tho Gen￿ttY Accwgd Aca)urthJ IGAAPI Fina￿1￿1 ReF•ytsTha Sfandard 102.. The Finandal Reprtsltng Stand¥d intha UK 8TrJ RewL crfeknl11kn18d Gwa1￿ Acetyed F¥actrl. view of stato of affaiTS of the CJO >JF(kn ￿ (lefifjt d th8 CIO tr that kwK#J. kn FryrwwJ trK)se financ ststernerts the tr￿tee$ arn t and &tysrd in Ihe fina￿1￿ stalerrnnts", il conbnuts e¥sien¢x. finan(xl ol Ihe chanty and enable th8m to ensL¥O that the fma￿la1 5talen%rrt5 UYllKty *ith lh8 chw'ts￿ A£t 2011. the Charity IA¢(wis aTrJ Rwtsl Rryu&b(n¥ 2W8 Fromscns of the (knmir¥J Lkxum8nL Tlw are Also offrdwj ar¥J thr Irr￿¢￿tr AFvro%%d tylhB TrLBtees on...... 11.12CJZLk S￿ned on their behp¥byTYuw................. IwrJY S(WginY

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024

Unrestricted Designated Restricted TOTAL TOTAL
Notes Funds Funds Funds 2023/24 2022/23
£ £ £ £ £
INCOMING RESOURCES
Incoming Resources from Generated Funds
Donations, Grants & Legacies 3a 9,819 91,390 130,845 232,054 192,327
Charitable Activities 3b 5,784 - - 5,784 9,001
Activities for Generating Funds 3c 154 - 860 1,014 2,965
Investment Income 3d - - - - -
Other Incoming Resources 3e - - - - 1,050
TOTAL INCOMING RESOURCES 15,757 91,390 131,705 238,852 205,343
RESOURCES EXPENDED
Costs of Generating Funds
Cost of Charitable Activities 4a 8,034 62,538 114,650 185,222 162,206
Governance Costs 4b 240 900 - 1,140 1,125
TOTAL RESOURCES EXPENDED 8,274 63,438 114,650 186,362 163,331
NET INCOMING (OUTGOING) RESOURCES 7,483 27,952 17,055 52,490 42,012
Funds Brought Forward 21,413 14,591 20,367 56,371 14,359
Transfer Between Funds (3,507) - 3,507 - -
TOTAL FUNDS CARRIED FORWARD 25,389 42,543 40,929 108,861 56,371

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 20 to 29 form part of these financial statements.

18

COMPASS COLLECTIVE Ichariiable Incorwared organ￿satIOn) BALANCE SHEET AS AT 31ST MARCH 2024 U4YesbiawJ Restncte FuThls Fw¥Js TOTAL 31-Mar.24 TOTAL 31-Mar-23 FSxed Assets Tangib￿ Assets Invesirnents Tol41 Flxed Ass•ts Current As50ts Dethors & PrepayThnts Cash al Bank and in Hand Total Current Assets 11.285 57.787 69,072 11.285 98.716 110,001 40.929 40,929 58.297 58.423 credito￿ Amounts fa￿n9 (kne wimsn ( ar 10 1.140 1.140 2.&52 NET CURREPU ASSETS 67.932 40.929 108,861 $6.371 TOTAL ASSETS kn {￿rrent 67,932 40,929 108,881 56,371 Creditors: Any￿￿ falhYJ due kn mcè Ihaft one year 11 NET ASSETS 67.932 40.929 108,861 56,371 Fundsof the Charity Geneial Fufi¢ts DesvJn8ted FurKIs Rericted Funds 2&389 42.543 25,389 42.543 40,929 21.413 14,591 2Q367 40,929 Totsl Funds 67.932 40.929 108,861 56,371 1112DLL AP￿￿O¥ad by the Tntslees on........................................................................................ Signed on Iheff behaK by Trl￿ee.. ......... .. Prlnted Narn f &G&WL 19

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

1. ACCOUNTING POLICIES

Basis of Preparation & Assessment of Going Concern

Basis of Preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1st January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

Incoming Resources

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

▪ the charity becomes entitled to the resources;

▪ the trustees are virtually certain they will receive the resources; and

▪ the monetary value can be measured with sufficient reliability

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services have been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Volunteer Help

The value of any voluntary help received is not included in the accounts.

Investment Income

This is included in the accounts when receivable.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

20

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024

1. ACCOUNTING POLICIES (continued)

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.

Grants with Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants Payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

Unrestricted funds

These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.

Restricted funds

These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.

Designated funds

These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation Expense

Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:

Fixtures, Fittings and Equipment

25% - Straight Line Basis

2. TANGIBLE FIXED ASSETS

The CIO held no fixed assets during this or the previous financial period.

The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2024: None 31st March 2023: None

21

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024

3. INCOMING RESOURCES

a) Donations, Grants & Legacies
Gifts & Donations
Grants Received
b) Charitable Activities
Campaigns & Projects
Services
c) Activities for Generating Funds
Ticket Sales
d) Investment Income
Interest
e) Other Incoming Resources
Sundry Income
Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2023/24
2022/23
£
£
£
£
£
6,155
2,000
-
8,155
10,732
3,664
89,390
130,845
223,899
181,596
9,819
91,390
130,845
232,054
192,327
4,457
-
-
4,457
5,572
1,328
-
-
1,328
3,429
5,784
-
-
5,784
9,001
154
-
860
1,014
2,965
154
-
860
1,014
2,965
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,050
-
-
-
-
1,050

22

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024

4. RESOURCES EXPENDED

Note
a) Cost of Charitable Activities
Accommodation Costs
Activities & Events
Advertising & Publicity
Bank Charges
Fundraising Costs
Insurance Costs
Licenses & Subscriptions
Office Costs
Rent & Rates
Staff Costs
13
Sundry Expenses
Telephone Costs
Training Costs
Travel & Subsistence
Young Ambassadors
b) Governance Costs
Independent Examiners Fees
10
Legal & Professional Fees
Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2023/24
2022/23
£
£
£
£
£
-
-
1,189
1,189
212
258
1,174
696
2,128
2,252
-
-
-
-
800
10
12
-
22
-
-
-
-
-
4,584
-
-
292
292
96
-
104
705
809
792
15
511
763
1,289
881
-
-
-
-
150
5,285
51,378
94,322
150,985
129,686
1,163
79
41
1,283
120
32
458
345
835
582
-
800
263
1,063
100
1,186
7,852
14,876
23,914
20,766
85
170
1,158
1,413
1,185
8,034
62,538
114,650
185,222
162,206
240
900
-
1,140
900
-
-
-
-
225
240
900
-
1,140
1,125

23

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024

5. RESTRICTED FUNDS

CURRENT FINANCIAL YEAR

Amplify Fund
Arts Council
Diaspora Fund
Jack Petchey
Mercers Fund
Nottingham University Fund
Osbourne Parke
Pappy Show
Surrey University Fund
Wandsworth Council
Youth Music Fund
Awards For All
Coop 23 Fund
Fund For Human Need
Leeds x NYT
Lush Fund
Red Cross Strategy
Trust for London
Arts Awards Fund
Calling Across Borders
COOP Fund
Creative without borders
Dalston Den Fund
Eko Magazine Fund
Good Chance/ London Youth - The Walk
London Youth - Summer City Leaders
Mental Health Fund
REUK Fund
Split Initiative - Leeds
Swan Mountain- Leeds
Trust For London 21/22
Balance
Balance
01-Apr-23
Income
Expenditure
Transfers
31-Mar-24
£
£
£
£
£
-
4,800
276
-
4,524
-
13,280
-
-
13,280
-
29,987
29,583
-
404
-
1,500
-
-
1,500
-
5,000
-
-
5,000
-
11,250
8,822
-
2,428
-
750
40
-
710
-
200
170
-
30
-
961
959
-
2
-
2,440
1,066
-
1,374
-
26,937
25,247
-
1,690
2,789
-
-
-
2,789
30,440
-
29,638
-
802
120
860
980
-
-
6
20,374
16,195
-
4,185
(893)
-
-
893
-
(1,034)
2,366
795
-
537
(8,560)
11,000
879
-
1,561
(581)
-
-
581
-
(3)
-
-
3
-
6
-
-
-
6
(14)
-
-
14
-
-
-
-
-
-
-
-
-
-
-
(14)
-
-
14
-
1
-
-
-
1
105
-
-
-
105
(100)
-
-
100
-
(4)
-
-
4
-
(1)
-
-
1
-
(1,897)
-
-
1,897
-
20,367
131,705
114,650
3,507
40,929

24

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024

5. RESTRICTED FUNDS (Continued)

PREVIOUS FINANCIAL YEAR

Awards For All
Coop 23 Fund
Fund For Human Need
Leeds x NYT
Lush Fund
Red Cross Strategy
Trust for London
Arts Awards Fund
Calling Across Borders
COOP Fund
Creative without borders
Dalston Den Fund
Eko Magazine Fund
Good Chance/ London Youth - The Walk
London Youth - Summer City Leaders
Mental Health Fund
REUK Fund
Split Initiative - Leeds
Swan Mountain- Leeds
Trust For London 21/22
Balance
Balance
01-Apr-22
Income
Expenditure
Transfers
31-Mar-23
£
£
£
£
£
-
10,000
7,211
-
2,789
-
30,440
-
-
30,440
-
1,180
1,060
-
120
-
126
120
-
6
-
-
893
-
(893)
-
-
1,034
-
(1,034)
-
11,000
19,560
-
(8,560)
-
-
581
-
(581)
-
-
3
-
(3)
-
20,718
20,711
-
6
-
-
14
-
(14)
-
50
50
-
-
-
25
25
-
-
-
-
14
-
(14)
-
2,000
1,999
-
1
-
255
150
-
105
-
-
100
-
(100)
-
-
4
-
(4)
-
-
1
-
(1)
-
7,500
9,397
-
(1,897)
-
83,294
62,927
-
20,367

The Restricted Funds are wholly represented by the charity's cash reserves and are to be expended as specified above.

25

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024

6. DESIGNATED FUNDS

CURRENT FINANCIAL YEAR

Clowning Workshop
Counterpoints Arts
Esmée Fund
Getting Active - LY
GFM - Connect Fund
Hillingdon -Taste of Home
Hillingdon Council
Lush Fund
LY - Summer 22 Fund
LY/Emergency Party Fund
Magic Little Grant
MAHome Project
MAI Fund
NHS ( Napiers Barracks)
One Off Donation
Royal Victoria Hall Foundation
UK Youth Fund
British Red Cross
Chicken Shed Fund
Fore Fund
Hilden Fund
Kent College Fund
Legacy Fund
Somerset House Fund
Somerset Fund
UK Youth
Balance
Balance
01-Apr-23
Income
Expenditure
Transfers
31-Mar-24
£
£
£
£
£
(68)
-
2
-
(70)
842
760
1,546
-
56
16,553
38,473
24,552
-
30,474
692
-
692
-
-
(652)
-
743
-
(1,395)
(5,155)
8,000
-
-
2,845
3,575
33,292
24,745
-
12,122
1,020
-
245
-
775
8
-
6
-
2
2,035
-
782
-
1,253
410
500
155
-
755
(3,053)
-
657
-
(3,710)
308
-
401
-
(93)
708
-
309
-
399
(638)
2,221
36
-
1,547
1,056
-
50
-
1,006
3,361
5,000
4,236
-
4,125
(3,281)
-
16
-
(3,297)
14
-
14
-
-
(4,428)
-
-
-
(4,428)
2,221
-
735
-
1,486
-
644
650
-
(6)
173
-
-
-
173
400
-
470
-
(70)
-
2,500
2,381
-
119
(1,509)
-
15
-
(1,524)
14,591
91,390
63,438
-
42,543

26

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024

6. DESIGNATED FUNDS

PREVIOUS FINANCIAL YEAR

Clowning Workshop
Counterpoints Arts
Esmée Fund
Getting Active - LY
GFM - Connect Fund
Hillingdon -Taste of Home
Hillingdon Council
Lush Fund
LY - Summer 22 Fund
LY/Emergency Party Fund
Magic Little Grant
MAHome Project
MAI Fund
NHS ( Napiers Barracks)
One Off Donation
Royal Victoria Hall Foundation
UK Youth Fund
British Red Cross
Chicken Shed Fund
Fore Fund
Hilden Fund
Kent College Fund
Legacy Fund
Somerset House Fund
UK Youth
Balance
Balance
01-Apr-22
Income
Expenditure
Transfers
31-Mar-23
£
£
£
£
£
-
764
832
-
(68)
-
2,927
2,084
-
842
-
36,000
19,447
-
16,553
-
1,000
308
-
692
-
5,269
5,921
-
(652)
-
-
5,155
-
(5,155)
-
16,451
12,876
-
3,575
-
1,300
280
-
1,020
-
1,700
1,692
-
8
-
5,500
3,465
-
2,035
-
500
90
-
410
-
6,054
9,107
-
(3,053)
-
2,500
2,192
-
308
-
14,433
13,725
-
708
-
1,000
1,638
-
(638)
-
2,000
944
-
1,056
-
5,365
2,005
-
3,361
-
2,315
5,596
-
(3,281)
-
420
406
-
14
-
-
4,428
-
(4,428)
-
7,000
4,779
-
2,221
-
487
487
-
-
-
500
327
-
173
-
1,500
1,100
-
400
-
-
1,509
-
(1,509)
-
114,985
100,395
-
14,591

The Designated Funds are wholly represented by the charity's cash reserves and are to be expended as specified above.

27

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024

7. INVESTMENTS

The CIO held no fixed assets investments during this or the previous financial period.

8. CASH AT BANK AND IN HAND

Unrestricted Unrestricted Restricted Total
Total
Fund Fund 31-Mar-24
31-Mar-23
£ £ £
£
Cash at Bank & in Hand 57,787 40,929
98,716
58,297
57,787 40,929
98,716
58,297
9. DEBTORS AND PREPAYMENTS
Sundry Debtors Unrestricted
Fund
£
11,285
Restricted
Fund
£
Total
Total
31-Mar-24
31-Mar-23
£
£
-
11,285
126
11,285 -
11,285
126
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Independent Examiners Fees Unrestricted
Fund
£
1,140
Restricted
Fund
£
Total
Total
31-Mar-24
31-Mar-23
£
£
-
1,140
1,125
Sundry Creditors - -
-
927
1,140 -
1,140
2,052

11. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The CIO held no long term liabilities during this or the previous financial period.

12. NET ASSETS BETWEEN FUNDS

Fixed Asset Investments
Net Current Assets
Long Term Liabilities
Unrestricted
Restricted
Total
Total
Funds
Funds
31-Mar-24
31-Mar-23
£
£
£
£
-
-
-
-
67,932
40,929
108,861
56,371
-
-
-
-
67,932
40,929
108,861
56,371

28

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024

13. STAFF COSTS AND NUMBERS

TOTAL
2023/24
£
Gross Wages, Salaries & Fees
150,985
Employer's National Insurance Costs
-
Pension Contributions
-
150,985
Consultants who were engaged in each of the following activities:
TOTAL
2023/24
Activities in furtherance of organisation's objects
6
TOTAL
2022/23
£
129,686
-
-
129,686
TOTAL
2022/23
6

The Charity employs staff on a self-employed basis and is therefore not subject to taxation or National Insurance Costs and no employees received emoluments in excess of £60,000 (2022/23:None).

14. TRUSTEES AND OTHER RELATED PARTIES

No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.

15. RISK ASSESSMENT

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

16. RESERVES POLICY

The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.

17. PUBLIC BENEFIT

The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.

29

COMPASS COLLECTIVE

(Charitable Incorporated Organisation)

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

Report to the trustees/ members of Compass Collective on the accounts for the year ended 31st March 2024 set out on pages 18 to 29.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ

Date: 22nd August 2024

30