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2023-12-31-accounts

To

Trustees' Annual Report for the period

Period start date Period end date 01 01 2023 31 12 2023

From

Section A Reference and administration details

Charity name
Other names charity is known by
Registered charity number (if any)
Charity's principal address

Lowender CIO

Lowender CIO

Lowender
1200724

Lowender
Royal Circus Building, Back Lane West
Redruth
Postcode TR15 2BT

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Trustee name Office (if any) Dates acted if not for whole
**year **
Name of person (or body) entitled
to appoint trustee (ifany)
Davey Alison,
Catherine
First Charity Trustee
Davey, Carasek,
Myghal
First Charity Trustee
Davey, Mervyn
Rex
First Charity Trustee
Lohro -Pasco,
JowdyFionnuala
First Charity Trustee
Morris, Peggy
Elizabeth
First Charity Trustee
Tremewan,
Barbara Mary
First Charity Trustee
Trevethan, William
Mark
Jan 2023 to 7thSept
2023
First Charity Trustee
Neale,
Elizabeth,Katherine
Ruth.
From 7thSept 2023 Board of Trustees
Leigh, Jessie From 18thMay2023 Board of Trustees

TAR

March 2012

1

20

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Constitution 22[nd] May 2023

(eg. trust deed, constitution)

How the charity is constituted

Charitable Incorporated Organisation

Trustee selection methods

Appointed by Board of Trustees

(eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

Organisational Structure:

Policies and Procedures for induction and guidance of trustees, organising committees and volunteers:

Policies and Procedures reviewed on annual basis. 4 trustees / project event organiser have undertaken advanced safeguarding training.

Section C Objectives and activities

TAR

March 2012

2

Summary of the objects of the charity set out in its governing document

To advance the education of the public in all aspects of Cornwall, its people, traditions, language, sports, arts and social and cultural history, including international and Celtic connections, in particular but not exclusively by the provision of workshops, performances and demonstrations, outreach activities, courses, concerts and an annual festival.

Annual Festival held over 4 days in October celebrating Cornish culture and Celtic connections with displays, workshops, concerts, and ceilidhs.

Sports included Cornish Wrestling and Shinty. Concerts with wide range of Cornish artists plus representatives from other Celtic nations. Ceilidhs, dance workshops and music sessions ensured accessibility across wide age range, ability range and cultural diversity.

Mainstage events and ceilidhs were held in Redruth School which has purpose-built performance space as well as a large capacity sports hall. Street entertainment together with events in clubs, pubs, and a church provided a “town takeover” which engaged with a wide audience who may not otherwise have attended events in the school.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Outreach:

An Daras- Cornish Folk Arts Portal: upgraded as part of Lowender re branding. Detailed information provided about traditional costume, music, dance, songs, sports, Cornish Language, Cornish Dialect and traditional annual customs in hard copy, digital, website and video formats.

Cornish National Music Archive: A partnership between Lowender and Exeter University’s Institute of Cornish Studies. Information gathered about musical cultures in Cornwall and its diasporic communities made accessible for everybody to use, to learn from, and contribute to. The emphasis is on digital records made available through a web site and email enquiries, but hard copy material has been made available in partnership the Kresen Kernow (Cornish Studies Centre).

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

Lowender CIO trustees, festival organisers and project / event teams all provide their time on a voluntary basis.

TAR

March 2012

3

Section D Achievements and performance

Summary of the main achievements of the charity during the year

Annual Festival:

20 Mainstage events at Redruth School: approx. 2000 performers, participants, and audience

20 Events at various venues in Town Centre many of which were free: reached an estimated audience of 1000 Workshop attendance: 250

Outreach:

An Daras- Cornish Folk Arts Portal:

Detailed information via designated sections on traditional dance, music, songs and costume. Direct resources in form of 8 E-books / Hard copy books and links to videos and other digital resources plus bibliography. 90 examples of Cornish session tunes with links to video / audio files and music scores supporting regular sessions described above.

Cornish National Music Archive: We currently have 1,295 pages and 5,052 images / photos / music scores on the website and approximately 9,000 to 10,000 users per year. Videos embedded on the site are lonked to a designated youtube channel which has gained 81 New subscribers; 12.3K Views; 17 Uploads; 265 Likes; 16 Comments; 117 Shares. There has been a steady stream of enquiries by email including academic researchers and composers seeking inspiration for creative work.

Two Cornish Music Symposiums were held during the year one focussing on contemporary music and one on music in the Cornish Diaspora.

TAR

March 2012

4

Section E Financial review

Brief statement of the

charity’s policy on reserves

Lowender CIO does not have a policy on reserves as part of its constitution. Restricted reserves are limited and related to short term, externally funded projects usually completed within the financial year. Broadly speaking, unrestricted reserves at the beginning of each guide our activity plans for that year.

Details of any funds materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

Principle Funding sources:

  - Ticket Sales

  - Event Bar Sales

  - Donations

  - Arts and culture funding for designated projects

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) Mervyn Rex Davey Position (eg Secretary, Chair, Treasurer etc)

Date 23/05/2024

TAR

March 2012

5

TAR Mar¢h 2012

Company No. CE030436 Charity No. 1200724

LOWENDER

REPORT AND FINANCIAL STATEMENTS PERIOD ENDED 31 DECEMBER 2023

INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF LOWENDER

I report to the trustees on my examination of the accounts of Lowender (the Charity) for the period ended 31 December 2023, which are set out on pages 4 - 6.

This report is made solely to the Charity’s trustees, as a body, in accordance with section 154 of the Charities Act 2011. My independent examiner’s work has been undertaken so that I might state to the Charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity, the Charity’s members as a body and the Charity’s trustees for my independent examiner’s work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity trustees of the Charity 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 Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord with those records.

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.

………………………………………. Date:

Jane C Webb FCCA 9 Tregarne Terrace ST AUSTELL Cornwall PL25 4DD

1

LOWENDER

TRUSTEES REPORT

FOR THE PERIOD ENDED 31 DECEMBER 2023

BACKGROUND

The Charity was registered on 18 October 2022 and became operative on 1 January 2023.

Charity no. 297769 was dissolved on 6 June 2023 and ownership of the assets at dissolution has been transferred to the CIO.

OBJECTIVES AND ACTIVITIES

To advance the education of the public in all aspects of Cornwall, its people, traditions, language, sports, arts and social and cultural history, including international and celtic connections, in particular but not exclusively by the provision of workshops, performances and demonstrations, outreach activities, courses, concerts and an annual festival.

The trustees have reviewed their objectives, policies and activities to ensure they continue to reflect the Charity’s aims. In carrying out this review they have considered the Charity Commission’s revised general guidance on public benefit.

STATUS OF CHARITY

The Charity adopted its constitution and rules and was registered as a Charity on 18 October 2022. The Charity number is 1200724 .

STRUCTURE OF THE CHARITY

The Charity is run by a board of trustees and during the year these were as follows:

Samantha Spake (appointed 22 May 2024) Lamorna Dudding (appointed 22 May 2024) Elizabeth Neale Jessica Leigh Barbara Tremewan Alison Davey Mervyn Davey Carasek Davey Jowdy Lorho-Pasco

New trustees are appointed for a term of 3 years by a resolution passed at a properly convened meeting of the Charity trustees as per the Charity’s constitution dated 22 May 2023.

The principal address of the Charity is:-

Royal Circus Building Back Lane West Redruth Cornwall TR15 2BT

2

LOWENDER

TRUSTEES REPORT (continued)

FOR THE PERIOD ENDED 31 DECEMBER 2023

FINANCIAL REVIEW

The total income for the year was £33,195 with total expenditure of £34,841 being made.

A net deficit of £1,646 has been deducted from the funds introduced from the Lowender Peran Charity to give £16,264 total funds at 31 December 2023, of which £2,447 represented restricted reserves. At 31 December 2023, the Charity held total cash balances of £21,390.

RISK, RESERVES AND INVESTMENTS

The trustees have assessed the major risks to which this Charity is exposed relating to its operations and finances and are satisfied that under the present system in place there is no significant exposure.

The Charity does not have a policy on reserves as part of its constitution. Restricted reserves are limited and related to short term, externally funded projects usually completed within the financial year. Broadly speaking, unrestricted reserves at the beginning of each year guide our activity plans for that year.

BY ORDER OF THE BOARD

B Tremewan MRDavey MRDavey (Sep 9, 2024 10:45 GMT+1) B Tremewan (Sep 9, 2024 14:04 GMT+1)

09/09/2024

__ _______ Trustee Trustee Date:

3

LOWENDER

INCOME AND EXPENDITURE

FOR THE PERIOD ENDED 31 DECEMBER 2023


INCOME
Admission fees
Donations and grants
Fundraising
Grants – Governance and development
Proceeds of dance floor sale
Cornish National music archive
TOTAL INCOME
EXPENDITURE
Payments to artistes
Transport, labour and equipment hire
Storage rent
Printing, stationery, postage, advertising and
computer costs
Insurance
Advisory fees – Governance and development
Accountancy
Fundraising
Sundries
Depreciation
Cornish National music archive – website
costs
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
AND NET MOVEMENT IN FUNDS
FUNDS AS AT 18 OCTOBER 2022
TRANSFER OF FUNDS FROM CHARITY
FUNDS AS AT 31 DECEMBER 2023

RESTRICTED
FUNDS
2023
£
-
-
-
-
-
285
285
-
-
-
-
-
-
-
-
-
-
210
210
75
-
2,372
2,447
UNRESTRICTED
FUNDS
2023
£
10,296
2,647
4,643
13,324
2,000
-
32,910
5,563
2,639
300
6,653
1,120
14,570
240
3,276
35
235
-
34,631
(1,721)
-
15,538
13,817
TOTAL
FUNDS
2023
£
10,296
2,647
4,643
13,324
2,000
285
33,195
5,563
2,639
300
6,653
1,120
14,570
240
3,276
35
235
210
34,841
(1,646)
-
17,910
16,264

4

LOWENDER

BALANCE SHEET

AS AT 31 DECEMBER 2023



FIXED ASSETS
Tangible assets
CURRENT ASSETS
Trade debtors
Lowender account
An Daras account
Cash
CREDITORS
Trade creditors
Deferred income
Accruals
NET ASSETS
RESERVES
Unrestricted – Designated capital
Unrestricted – General
Restricted
TOTAL CASH FUNDS
Notes

1

£
3,377
19,583
1,728
79
2023
£
703
24,767
(9,206)
16,264
3,000
10,817
2,447
16,264
1,328
7,325
553

09/09/2024

The accounts were approved by the Trustees on………………………… and signed on their behalf by:

MRDavey MRDavey (Sep 9, 2024 10:45 GMT+1)

B Tremewan

B Tremewan (Sep 9, 2024 14:04 GMT+1)

……………………….. …………………………… Trustee Trustee

5

LOWENDER

NOTES TO THE ACCOUNTS

FOR THE PERIOD ENDED 31 DECEMBER 2023

1
FIXED ASSETS
Equipment
Book value
at 18.10.2022
£
684
684
Additions
£
254
254
Depreciation
charge
£
(235)
(235)
Book value
at 31.12.2023
£
703
703

2 RELATED PARTY TRANSACTIONS AND TRUSTEES REMUNERATION

The Trustees received no remuneration and there were no related party transactions during the period.

6

Lowender Accounts pe 31.12.2023

Final Audit Report

2024-09-09

Created: 2024-08-29 By: Phillips Frith (esign@phillipsfrith.com) Status: Signed Transaction ID: CBJCHBCAABAAuepJmErrOIkz6QYPltO1q0WSKBZoVgBH

"Lowender Accounts pe 31.12.2023" History

Document created by Phillips Frith (esign@phillipsfrith.com) 2024-08-29 - 4:10:55 PM GMT

Document emailed to accs.lowender@gmail.com for signature 2024-08-29 - 4:11:01 PM GMT

Document emailed to accs.lowender@gmail.com for signature 2024-08-29 - 4:11:02 PM GMT

Email viewed by accs.lowender@gmail.com 2024-08-30 - 9:11:55 AM GMT

Email viewed by accs.lowender@gmail.com 2024-09-09 - 9:12:08 AM GMT

New document URL requested by accs.lowender@gmail.com 2024-09-09 - 9:12:23 AM GMT

Signer accs.lowender@gmail.com entered name at signing as MRDavey 2024-09-09 - 9:45:20 AM GMT

Document e-signed by MRDavey (accs.lowender@gmail.com) Signature Date: 2024-09-09 - 9:45:22 AM GMT - Time Source: server

Email viewed by accs.lowender@gmail.com 2024-09-09 - 12:55:40 PM GMT

Signer accs.lowender@gmail.com entered name at signing as B Tremewan 2024-09-09 - 1:04:43 PM GMT

Document e-signed by B Tremewan (accs.lowender@gmail.com) Signature Date: 2024-09-09 - 1:04:45 PM GMT - Time Source: server

Agreement completed. 2024-09-09- 1."04".45 PM GMT . Adobe Acrobat Sign

Company No. CE030436 Charity No. 1200724

LOWENDER

REPORT AND FINANCIAL STATEMENTS PERIOD ENDED 31 DECEMBER 2023

INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF LOWENDER

I report to the trustees on my examination of the accounts of Lowender (the Charity) for the period ended 31 December 2023, which are set out on pages 4 - 6.

This report is made solely to the Charity’s trustees, as a body, in accordance with section 154 of the Charities Act 2011. My independent examiner’s work has been undertaken so that I might state to the Charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity, the Charity’s members as a body and the Charity’s trustees for my independent examiner’s work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity trustees of the Charity 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 Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord with those records.

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.

………………………………………. Date:

Jane C Webb FCCA 9 Tregarne Terrace ST AUSTELL Cornwall PL25 4DD

1

LOWENDER

TRUSTEES REPORT

FOR THE PERIOD ENDED 31 DECEMBER 2023

BACKGROUND

The Charity was registered on 18 October 2022 and became operative on 1 January 2023.

Charity no. 297769 was dissolved on 6 June 2023 and ownership of the assets at dissolution has been transferred to the CIO.

OBJECTIVES AND ACTIVITIES

To advance the education of the public in all aspects of Cornwall, its people, traditions, language, sports, arts and social and cultural history, including international and celtic connections, in particular but not exclusively by the provision of workshops, performances and demonstrations, outreach activities, courses, concerts and an annual festival.

The trustees have reviewed their objectives, policies and activities to ensure they continue to reflect the Charity’s aims. In carrying out this review they have considered the Charity Commission’s revised general guidance on public benefit.

STATUS OF CHARITY

The Charity adopted its constitution and rules and was registered as a Charity on 18 October 2022. The Charity number is 1200724 .

STRUCTURE OF THE CHARITY

The Charity is run by a board of trustees and during the year these were as follows:

Samantha Spake (appointed 22 May 2024) Lamorna Dudding (appointed 22 May 2024) Elizabeth Neale Jessica Leigh Barbara Tremewan Alison Davey Mervyn Davey Carasek Davey Jowdy Lorho-Pasco

New trustees are appointed for a term of 3 years by a resolution passed at a properly convened meeting of the Charity trustees as per the Charity’s constitution dated 22 May 2023.

The principal address of the Charity is:-

Royal Circus Building Back Lane West Redruth Cornwall TR15 2BT

2

LOWENDER

TRUSTEES REPORT (continued)

FOR THE PERIOD ENDED 31 DECEMBER 2023

FINANCIAL REVIEW

The total income for the year was £33,195 with total expenditure of £34,841 being made.

A net deficit of £1,646 has been deducted from the funds introduced from the Lowender Peran Charity to give £16,264 total funds at 31 December 2023, of which £2,447 represented restricted reserves. At 31 December 2023, the Charity held total cash balances of £21,390.

RISK, RESERVES AND INVESTMENTS

The trustees have assessed the major risks to which this Charity is exposed relating to its operations and finances and are satisfied that under the present system in place there is no significant exposure.

The Charity does not have a policy on reserves as part of its constitution. Restricted reserves are limited and related to short term, externally funded projects usually completed within the financial year. Broadly speaking, unrestricted reserves at the beginning of each year guide our activity plans for that year.

BY ORDER OF THE BOARD

B Tremewan MRDavey MRDavey (Sep 9, 2024 10:45 GMT+1) B Tremewan (Sep 9, 2024 14:04 GMT+1)

09/09/2024

__ _______ Trustee Trustee Date:

3

LOWENDER

INCOME AND EXPENDITURE

FOR THE PERIOD ENDED 31 DECEMBER 2023


INCOME
Admission fees
Donations and grants
Fundraising
Grants – Governance and development
Proceeds of dance floor sale
Cornish National music archive
TOTAL INCOME
EXPENDITURE
Payments to artistes
Transport, labour and equipment hire
Storage rent
Printing, stationery, postage, advertising and
computer costs
Insurance
Advisory fees – Governance and development
Accountancy
Fundraising
Sundries
Depreciation
Cornish National music archive – website
costs
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
AND NET MOVEMENT IN FUNDS
FUNDS AS AT 18 OCTOBER 2022
TRANSFER OF FUNDS FROM CHARITY
FUNDS AS AT 31 DECEMBER 2023

RESTRICTED
FUNDS
2023
£
-
-
-
-
-
285
285
-
-
-
-
-
-
-
-
-
-
210
210
75
-
2,372
2,447
UNRESTRICTED
FUNDS
2023
£
10,296
2,647
4,643
13,324
2,000
-
32,910
5,563
2,639
300
6,653
1,120
14,570
240
3,276
35
235
-
34,631
(1,721)
-
15,538
13,817
TOTAL
FUNDS
2023
£
10,296
2,647
4,643
13,324
2,000
285
33,195
5,563
2,639
300
6,653
1,120
14,570
240
3,276
35
235
210
34,841
(1,646)
-
17,910
16,264

4

LOWENDER

BALANCE SHEET

AS AT 31 DECEMBER 2023



FIXED ASSETS
Tangible assets
CURRENT ASSETS
Trade debtors
Lowender account
An Daras account
Cash
CREDITORS
Trade creditors
Deferred income
Accruals
NET ASSETS
RESERVES
Unrestricted – Designated capital
Unrestricted – General
Restricted
TOTAL CASH FUNDS
Notes

1

£
3,377
19,583
1,728
79
2023
£
703
24,767
(9,206)
16,264
3,000
10,817
2,447
16,264
1,328
7,325
553

09/09/2024

The accounts were approved by the Trustees on………………………… and signed on their behalf by:

MRDavey MRDavey (Sep 9, 2024 10:45 GMT+1)

B Tremewan

B Tremewan (Sep 9, 2024 14:04 GMT+1)

……………………….. …………………………… Trustee Trustee

5

LOWENDER

NOTES TO THE ACCOUNTS

FOR THE PERIOD ENDED 31 DECEMBER 2023

1
FIXED ASSETS
Equipment
Book value
at 18.10.2022
£
684
684
Additions
£
254
254
Depreciation
charge
£
(235)
(235)
Book value
at 31.12.2023
£
703
703

2 RELATED PARTY TRANSACTIONS AND TRUSTEES REMUNERATION

The Trustees received no remuneration and there were no related party transactions during the period.

6

Lowender Accounts pe 31.12.2023

Final Audit Report

2024-09-09

Created: 2024-08-29 By: Phillips Frith (esign@phillipsfrith.com) Status: Signed Transaction ID: CBJCHBCAABAAuepJmErrOIkz6QYPltO1q0WSKBZoVgBH

"Lowender Accounts pe 31.12.2023" History

Document created by Phillips Frith (esign@phillipsfrith.com) 2024-08-29 - 4:10:55 PM GMT

Document emailed to accs.lowender@gmail.com for signature 2024-08-29 - 4:11:01 PM GMT

Document emailed to accs.lowender@gmail.com for signature 2024-08-29 - 4:11:02 PM GMT

Email viewed by accs.lowender@gmail.com 2024-08-30 - 9:11:55 AM GMT

Email viewed by accs.lowender@gmail.com 2024-09-09 - 9:12:08 AM GMT

New document URL requested by accs.lowender@gmail.com 2024-09-09 - 9:12:23 AM GMT

Signer accs.lowender@gmail.com entered name at signing as MRDavey 2024-09-09 - 9:45:20 AM GMT

Document e-signed by MRDavey (accs.lowender@gmail.com) Signature Date: 2024-09-09 - 9:45:22 AM GMT - Time Source: server

Email viewed by accs.lowender@gmail.com 2024-09-09 - 12:55:40 PM GMT

Signer accs.lowender@gmail.com entered name at signing as B Tremewan 2024-09-09 - 1:04:43 PM GMT

Document e-signed by B Tremewan (accs.lowender@gmail.com) Signature Date: 2024-09-09 - 1:04:45 PM GMT - Time Source: server

Agreement completed. 2024-09-09- 1."04".45 PM GMT . Adobe Acrobat Sign