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2022-12-31-accounts

CHANGING KEY DORSET

TRUSTEES ANNUAL REPORT 22[ND] NOVEMBER 2021 TO 31[ST] DECEMBER 2022

Charity Registration Number 1197069

CHANGING KEY DORSET

DRAFT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR 22[ND] NOVEMBER 2021 TO 31[ST] DECEMBER 2022

CHANGING KEY DORSET

TRUSTEES ANNUAL REPORT 22[ND] NOVEMBER 2021 TO 31[ST] DECEMBER 2022

CHANGING KEY DORSET

CONTENTS

Reference and Administrative Details………………………………………………………………………………. 3 Trustees’ Annual Report……………………………………………………………………………………………………5 Statement of Financial Activity…………………………………………………………………………………………8 Statement of Assets and Liabilities……………………………………………………………………………………9

Notes to the Financial Statements……………………………………………………………………………………10

CHANGING KEY DORSET TRUSTEES ANNUAL REPORT 22[ND] NOVEMBER 2021 TO 31[ST] DECEMBER 2022

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name Changing Key Dorset. The charity is not
known byanyother name.
CharityRegistration Number 1197069
Period of Financial Year 22NDNOVEMBER 2021 TO 31STDECEMBER
2022
Principal Address c/o Dorset Music Service
Unit 14, Uplands Industrial Park
Blandford Heights
Higher Shaftesbury Lane
Blandford Forum
Dorset
DT11 7UZ
Governing Document Constitution of Changing Key Dorset (22nd
November 2021).
Objects of the Charity To advance education particularly (but not
exclusively) in relation to music;
to advance the arts and culture, particularly
(but not exclusively), by promoting and
facilitating access to performances of music,
participation in musical activities and
providing access to instruments, scores and
other means of performance and study for
such
purposes;
and to provide for the recreation of children
and young people by providing equipment,
facilities and services to them in the interests
of social welfare in particular (but not
exclusively) through providing community
music programmes, with the object of
improvingtheirconditions of life.
Bankers Lloyds Bank plc.
25 Gresham Street,
London EC2V 7HN

CHANGING KEY DORSET

TRUSTEES ANNUAL REPORT 22[ND] NOVEMBER 2021 TO 31[ST] DECEMBER 2022

REFERENCE AND ADMINISTRATIVE DETAILS (cont’d)

Solicitors to the Trust Bates Wells
10 Queen Street Place,
London,EC4R 1BE
Trustees Hazel Province (chair)
Clair McColl
Peter Guntrip
Jay Buckle
Simone Hannam
(No exemptions from disclosure)
(No trustees are acting as custodian
trustees)
Other Trust Personnel Steve Spicer – Dorset Music Service (DMS)
CustomerSupportandAdminOfcer
Independent Examiner

CHANGING KEY DORSET TRUSTEES ANNUAL REPORT 22[ND] NOVEMBER 2021 TO 31[ST] DECEMBER 2022

Objectives and Activities

Changing Key Dorset Objects

Activities

During this period Changing Key Dorset Trustees oversaw the transition of grant giving function from The Richard Ely Trust for Young Musicians over to Changing Key Dorset with the donation of financial assets taking place

Structure, Governance and Management

Structure:

----- Start of picture text -----
Chair of Patrons (None
Trustees At least 3 in
Board of Trustees
Administrative Support
(Currently provided free of
charge by Dorset Music Service)
----- End of picture text -----

Governance and Management:

Changing Key Dorset (CKD) is a Charitable Incorporated Organisation (CIO). Its Trustees govern and manage its affairs as stated in the Constitution of Changing Key Dorset (22[nd] November 2021). Any decision of the Trustees may be taken by means of a resolution passed by a 75% majority of those Members voting at a general meeting. Trustees may make decisions by resolution in writing agreed to by all of the Members of the CIO. All decisions are taken by the

charity’s trustees.

Any person who is willing to act as a Trustee, and who would not be disqualified from acting, may be appointed to be a Trustee by a decision of the Trustees. The Trustees will make available to each new Trustee, on or before his or her first appointment, a copy of the Constitution and any amendments made to it, and a copy of the CIO's latest trustees' annual report and statement of accounts.

Dorset Music Service (DMS), as the lead organisation of Dorset Music Hub lead, currently provides administrative support in kind under the terms of the Memo of Understanding (MOU). A secretary may be appointed by the Trustees for such term, at such remuneration and upon such conditions as they may think fit and may be removed by them.

CKD is a partner organisation of Dorset Music Hub (DMH). A MOU exists between DMS, as the lead organisation of DMH, and CKD which formalises the relationship between the two organisations.

The purposes of the partnership between CKD and DMS are:

CHANGING KEY DORSET

TRUSTEES ANNUAL REPORT 22[ND] NOVEMBER 2021 TO 31[ST] DECEMBER 2022

The principle aims of the partnership outlined in the MOU are:

As stated in the MOU, Trustees delegate the day-to-day administration of the charity to DMS. This ‘in-kind’ provision comprises:

CHANGING KEY DORSET

TRUSTEES ANNUAL REPORT 22[ND] NOVEMBER 2021 TO 31[ST] DECEMBER 2022

The CKD-DMS MOU is reviewed on an annual basis.

CHANGING KEY DORSET

TRUSTEES ANNUAL REPORT 22[ND] NOVEMBER 2021 TO 31[ST] DECEMBER 2022

Grant-making Policy

Funding awards are nominally granted from The Richard Ely Bursary part of the charity’s finances. During the period of this report, all funds held by the charity were used to support the Richard Ely Bursary so this distinction is in name only. In allocating grants, the Trustees will not discriminate for or against any particular kind of music. Grants are considered on a quarterly cycle based around academic terms; the applications received in each application window are considered by the Trustees at their next ordinary meeting and determined in accordance with the Objects of the Charity and the resources available. It is the policy of the Trustees not to commit to any individual grant for a period of more that twelve months. Funding award beneficiaries may however apply for a renewal of support on the expiry of a current grant; any such application will be considered on its own merits alongside other applications, but the Trustees may take into account the fact that the applicant has previously received support. All applications, whether for new or renewed grants, must be supported by an endorsement from an independent referee who has knowledge of the applicant and how funding could benefit them; this referee should be someone who will not benefit financially from any grant funding awarded.

Investments Selection Policy

The Trustees consider that currently there are inadequate funds for any type of long-term investment. Accordingly, all balances are invested in cash with Lloyds Bank Plc which gives instant access to funds when required via online banking.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 and 2022 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievements and Performance

Changing Key Dorset (CKD) was established as a charity on 22[nd] November 2021. During the period of this report, the Trustees of CKD worked in partnership with the trustees of the Richard Ely Trust for Young Musicians (RETYM) to handover the function of providing financial support to young musicians who face barriers to music education across Dorset, Bournemouth, Christchurch and Poole. The reason for this handover was that the RETYM was in the process of being wound down. The RETYM was a well-established local charity which provided financial assistance to young musicians for over 20 years. Some of the RETYM trustees also became CKD Trustees. Dorset Music Service, as the lead organisation of Dorset Music Hub, worked in partnership with Changing Key Dorset to supply administrative support.

Changing Key Dorset’s bank account opened in October 2022. The funding award function of Changing Key Dorset ( The Richard Ely Bursary ) became operational in December 2022, starting with applications exclusively to those students who had previously received grant funding through the Richard Ely Trust for Young Musicians. Six new grants were approved in this round. Four of these were used to cover grants starting in Autumn Term 2022 while two were deferred to start in Spring Term 2023.

Applications approved and declined:

Application Window
Applications
Received
Applications
Approved
Applications
Declined
Autumn Term 2022
6
6
0

Changing Key Dorset keeps administrative expenditure to a minimum, with help-in-kind provided by Dorset Music Service (DMS) through Dorset Music Hub. Therefore, the charity directs as much as possible into its core charitable purpose of supporting young musicians.

CHANGING KEY DORSET

TRUSTEES ANNUAL REPORT 22[ND] NOVEMBER 2021 TO 31[ST] DECEMBER 2022

While fundraising events will be an important component of income generation going forwards, there were not any CKD fundraising events in this period.

Plans for future periods

The future plan for CKD during the period of this report was for the charity to continue the grant-giving function inherited from the RETYM and also expand beyond this to secure funding for other specific music-making projects.

FINANCIAL REVIEW

From 22/11/2021 to 31/12/2022 total Income amounted to £0.00. Bank interest during the period amounted to £0.00. Total expenditure amounted to £7.00 in bank service charges. Funds carried forward into January 2023 amounted to -£7.00. This is due to the expected transfer of funds from the RETYM of £92,637.67 that was expected to be paid but was not received within the reporting period of this report.

Reserves Policy

The Trustees will determine for each financial year a minimum level at which cash reserves should be maintained; this figure might be amended at any time by specific resolution.

Structure, Governance and Management

The governing document of the charity is the Constitution of Changing Key Dorset, dated 22[nd] November 2021. One Trustee is ex officio, and new trustees are appointed by reason of residence, occupation, employment or special knowledge at the AGM or other Trustee meeting.

Review of Major Risks

During the period of this report, short-term and long-term risks were considered low. In addition, the Trust holds a Public Liability Policy, with cover of up to £2m for up to 15 events a year, as well as Employers, Professional and Management liability insurance. No claim has yet been made against this policy.

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Trust and of the incoming resources and application of resources of the Trust for that period. In preparing the financial statements, Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

CHANGING KEY DORSET

TRUSTEES ANNUAL REPORT 22[ND] NOVEMBER 2021 TO 31[ST] DECEMBER 2022

Approved by the Trustees on 25[th] October 2023 and signed on their behalf by:

……………………………………….

Clair McColl Acting Treasurer

Unrestrict
ed Funds
Unrestrict
ed Funds
Designat
ed Funds
Designat
ed Funds
Total
Funds
2022
Total
Funds
2021
Not
e £ £ £ £
Income and endowments
Donations and Legacies (incl. Gift Aid
received) £0.00 £0.00 £0.00 £0.00
Charitable Activities £0.00 £0.00 £0.00 £0.00
Investments £0.00 £0.00 £0.00 £0.00
Total Income and endowments £0.00 £0.00 £0.00 £0.00
Expenditure
BankService charges 10 £7.00 £0.00 £7.00 £0.00
RaisingFunds £0.00 £0.00 £0.00 £0.00
CharitableActivities (incl.Grants) £0.00 £0.00 £0.00 £0.00
Total Expenditure £7.00 £0.00 £7.00 £0.00
Net Income / (Expenditure) before
transfers -£7.00 £0.00 -£7.00 £0.00
Gains/Losses on Revaluation of Fixed
Assets £0.00 £0.00 £0.00 £0.00
Net Movementof Funds -£7.00 £0.00 -£7.00 £0.00
Reconciliation of Funds
Total Funds brought forward £0.00 £0.00 £0.00 £0.00
Total Funds carried forward -£7.00 £0.00 -£7.00 £0.00

All income and expenditure derive from continuing activities. The charity has no recognised gains or losses for the year other than the results shown above. There are no endowment funds.

BALANCE SHEET AS AT 31[ST ] DECEMBER 2022

2022 2022 2021 2021
Not
e £ £ £ £
Tangible Fixed Assets
None £0.00 £0.00
Current Assets
Debtors 9 £0.00
Cashat Bank 10 -£7.00 £0.00
£0.00
Current Liabilities
£2,295.0
Creditors 11 1 £0.00
Net current assets £- £0.00

CHANGING KEY DORSET

TRUSTEES ANNUAL REPORT 22[ND] NOVEMBER 2021 TO 31[ST] DECEMBER 2022

Net assets
Funds of the Charity (adjusted
for debtors and creditors)
RestrictedFunds
Unrestricted Funds
Total Charity Funds
£-
2,302.01
2,302.01
£-
2,302.01
£0.00
£0.00
£0.00
£0.00
£-
2,302.01
£0.00

Approved by the Trustees at the Trustees Meeting on 25[th] October 2023 and signed on behalf of the Charity by:

……………………………………..

Hazel Province

Chair of Trustees CHANGING KEY DORSET

NOTES TO THE FINANCIAL STATEMENTS FOR 22ND NOVEMBER 2021 TO 31ST DECEMBER 2022

1. Accounting policies

Basis of Preparation

The financial statements have been prepared in accordance with the 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) - (Charities SORP (FRS102) (second edition – October 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011 and 2022.

CKD is a Charitable Incorporated Organisation established under Constitution in 2022 and is registered as a charity in England and Wales.

The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The accounts are presented in £ sterling.

Going Concern

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Exemption from Preparing a Cash Flow Statement

As CKD is not a ‘larger charity’ as defined in FRS102 (October 2019) a cash flow statement is therefore not included in these financial statements.

Fund Accounting Policy

Unrestricted income funds are general funds that are available for use at the Trustees' discretion in furtherance of the objectives of the charity.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. There are currently no restricted funds.

CHANGING KEY DORSET

TRUSTEES ANNUAL REPORT 22[ND] NOVEMBER 2021 TO 31[ST] DECEMBER 2022

Income and Endowments

Income is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on a payments basis and has been classified under headings that aggregate all costs related to this category.

Expenditure on Raising Funds includes all costs associated with fund raising.

Expenditure on Charitable Activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them e.g. insurance.

In accordance with FRS102 (October 2019), this heading also includes Governance Costs, including the costs of insurance, bank charges and legal advice to Trustees on governance or constitutional matters.

Taxation

As a registered charity, the Trust is generally exempt from income tax and capital gains tax, but not from value added tax (VAT). Irrecoverable VAT is included in the cost of the item to which it relates.

Tangible Fixed Assets

The Trust does not hold any tangible fixed assets.

2. Donations, Legacies and Bank Transfers

Total donations received between 22/11/2021 and 31/12/2022 amounted to £0.00.

3. Income from Charitable Activities

There was no income from Charitable Activities between 22/11/2021 and 31/12/2022.

4. Investment Income

No investment income was received in between 22/11/2021 and 31/12/2022.

5. Donated Goods, Facilities or Services

CKD received administrative support ‘in-kind’ from DMS throughout the period of this report as per the partnership formalised through the CKD-DMS MOU.

6. Trustees' Remuneration and Expenses

No trustees received any remuneration or were reimbursed any expenses between 22/11/2021 and 31/12/2022.

7. Expenditure on Raising Funds

There was no expenditure on raising funds between 22/11/2021 and 31/12/2022.

8. Expenditure on Charitable Activities

Total expenditure on charitable activities amounted to £0.00.

9. Debtors

Expected income (not strictly a debtor) final balance of the RETYM that CKD was expecting to receive once transfer completed £92,637.67

Total as at 31[st] December 2022

Total as at 31[st] December 2021

£ 0.00

£0.00

CHANGING KEY DORSET

TRUSTEES ANNUAL REPORT 22[ND] NOVEMBER 2021 TO 31[ST] DECEMBER 2022

10. Cash at Bank

10. Cash at Bank
Lloyds Bank Current Account -£7.00
Total Cash at Bank at 31st December 2022 -£7.00
Total Cash at Bank at 31stDecember 2021 £0.00

11. Creditors

Liabilities at 31/12/2022 amounted to £2,295.01. This was split between funds allocated to cover grants awarded but still to be paid by the RETYM (£1,095.01) and grants awarded by CKD but still to be paid (£1,200). A full list of grants awarded and payments made is held by the Trustees.

12. Related Parties

Controlling Entity

The charity is controlled by the Trustees.

There were no related party transactions between 22/11/2021 and 31/12/2022.