2023-11-30-accounts - York Unlocked CIO

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REGISTERED CHARITY NUMBER: 1201895

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR

THE PERIOD 9 FEBRUARY 2023 TO 30 NOVEMBER 2023

FOR

YORK UNLOCKED CIO

REPORT AND ACCOUNTS FOR PERIOD ENDED 30 NOVEMBER 2023

Foreword from Chair

Chairs Statement

We started York Unlocked in 2022 with five amazing volunteers (all with full time jobs) who worked around the clock to plan and organise what transpired to be a very successful inaugural weekend event; this event was supported by 63 Event Volunteers. A year later, a larger group assembled to deliver an equally successful second year. York Unlocked wouldn’t be here without this incredible donation of time, passion and unwavering commitment.

Buildings owners/contacts also enthusiastically embraced the concept of York Unlocked, and by year two had a stronger awareness of our value overall, and in engaging the public and promoting their buildings and missions. We are most grateful to them for making our event successful and entertaining, and for entering into the spirit of York Unlocked.

We worked with local organisations to deliver a more coherent offer, including York Georgian Society, York Conservation Trust, Gem Construction, Friends of York Walls, City Cruises, York Explore archives, Helmsley Group and others. We are committed to improving our collaborations.

The public embraced the concept wholeheartedly. In 2023, our website had 140,000 visits, and there were 20,000 visits to a variety of buildings/spaces. Some attended via our interactive livestream event (locally, and around the world in places such as Canada, Los Angeles and Canberra). They engaged in discussion via social media.

Our Education Programme engaged with schools and pupils to provide a thought-provoking and immersive experience of what makes York’s urban landscape unique. We aim to expand this in the years ahead. Engaging young people in design, architecture, history, heritage & urban planning is a gift that will keep on giving for many and is crucial for the ongoing evolution of our magnificent city.

KATHY KING (Chair/Founder)

YORK UNLOCKED CIO

REPORT AND ACCOUNTS FOR PERIOD ENDED 30 NOVEMBER 2023

TRUSTEES REPORT

The Trustees are pleased to present their Annual Report together with the Financial Statements of the Charity for the period from the date of registration as a Charitable Incorporated Organisation (CIO), 9 February 2023, to 30 November 2023.

The Financial Statements comply with the Charities Act 2011, the constitution, and 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 Charity is a Public Benefit Entity.

Objectives and Activities

The charity’s objectives are to advance the education of the public in the subject of architecture by organising the opening of buildings of architectural merit in and around the city of York. Activities including showcasing buildings, open spaces and monuments of merit over a weekend in October and via various ad hoc events throughout the year. Visitors experience familiar places through fresh eyes and uncover hidden gems.

Beneficiaries of our Activities

The beneficiaries of York Unlocked’s activities are the people of York and visitors to York, plus local schools via a range of targeted events, activities and workbooks. Local businesses also benefit due to the increased visitor presence throughout our Oct weekend event.

Achievements and Performance

This was our second year of York Unlocked and our flagship weekend event (6&7[th] Oct) attracted 20,000 visits to a wide variety of sites that included Bishopthorpe Palace, Terry’s Clock Tower, Garforth House, Bar Convent, The Star Inn the City, St Mary’s Tower and many other buildings of merit.

Buildings featured were either usually closed to the public or they showcased rooms and spaces not normally seen by the public e.g. All Saints North Street opened their anchorhold and Bar Convent revealed the mysteries of the hidden roof structure. We also added some gardens and monuments, as we celebrate York’s urban landscape.

As always, we had a mix of general access buildings and also ones that needed prebooking and these were oversubscribed an average seven times. All events were free, as York Unlocked is committed to ensuring that there are no barriers to attendance.

Building owners/contacts reported record numbers of visitors and, according to independent data, for the second year, we made a difference to the local economy as visitors stayed in York and spent money in restaurants, hotels and elsewhere. Building owners reported that visitors “were not typical of the heritage sector”.

We also ran our successful Education Day event with a number of local schools and students; we hope to build on this significantly in the coming years. We produced information sheets to all visitors so that learnt something interesting during their visit. We also livestreamed our event

YORK UNLOCKED CIO REPORT AND ACCOUNTS FOR PERIOD ENDED 30 NOVEMBER 2023

over the two days and attracted visitors unable to leave their homes (due to disability or mental health issues) and also visitors from around the world.

Future Plans

We plan that 2024, due to the rapid success and growth of our first two years, is a year of consolidation. We are looking to improve what we do, reduce the risks associated with a 100% volunteer workforce and determine how we can work better with local organisations such as York Conservation Trust, York Architecture and York Archaeology Society, York Clock Group, local architects and conservation specialists to create a more coherent “offer” within the York urban landscape space. We anticipate our weekend event 5&6[th] Oct will continue to be successful. We aim to acknowledge York’s railway heritage in our 2024 offer, as well as see the return of many of the buildings featured in 2022 and 2023.

Looking beyond 2024, we plan, over time, to showcase structures in areas outside the city. For example, Acomb, Heslington, Fulford, etc

We want to create programmes specifically to engage people who don’t normally participate in these kind of “heritage” activities e.g. people with disabilities and neurodiverse challenges, people from lower socio-economic groups who think York Unlocked “isn’t for them”, school children who know little about our rich heritage, refugee groups, and so on.

Volunteers

York Unlocked is reliant upon volunteers for the planning and delivery of its activities. In addition to a small central team who involved throughout the year the charity also engages with a larger group who help on the annual York Unlocked weekend. The charity is immensely grateful to the 67 volunteers who contributed the success of 2023.

Financial Review

York Unlocked is entirely dependent upon voluntary income mostly in the form of grants from trusts and foundations, and other grant awarding bodies. During the reported period donations amounted to £13,475. If the period during which the charity was constituted as a Community Interest Company (CIC) (i.e. 1 December 2022 to 8 February 2023) is included, then donations for the full year to 30 November 2023 total £14,475. The additional income from the CIC period is included in opening reserves. As well as donations, income from charitable activities amounted to £810, which is payment for postage on programmes posted out. Total income for the reported period was £14,285.

Expenditure was £11,048 and was entirely spent on delivering the charitable activities.

The surplus at the end of the period was £3,236, which together with opening reserves of £1,183 left the charity with unrestricted reserves of £4,419. Trustees maintain a policy of not committing expenditure before funds are in place. They believe that these reserves together with good prospects for further fundraising are sufficient to ensure the continuing activities of the charity.

YORK UNLOCKED CIO

REPORT AND ACCOUNTS FOR PERIOD ENDED 30 NOVEMBER 2023

Reporting requirements for charities that fundraise

All income generation activities are undertaken in compliance with the requirements of: the Fundraising Regulator; Charities Acts; Charity Commission regulations; HMRC regulations; the Gambling Act; local licensing laws, GDPR and Data Protection legislation. This list is not exhaustive.

We adhere to the Fundraising Code of Practice.

York Unlocked does not take part in face-to-face or telephone fundraising.

During the year ending 31 March 2023, we received no complaints relating to fundraising activity (2021-22: 0). Furthermore, we know of no failure by the charity or by a person acting on its behalf, to comply with fundraising standards.

Governance and Management

Governing document

York Unlocked is a registered charity governed by a constitution. The charity was registered as a Charitable Incorporated Organisation (CIO) on 9[th] February 2023. Prior to that date it was constituted as a Community Interest Company.

Governance

The trustees undertake periodic reviews of governance and these include skills audits for the current board. When a vacancy occurs on the trustee board it will be advertised via appropriate media, with an indication of the skills that are sought. Applicants are invited to apply by CV and covering letter with suitable candidates interviewed. A recommendation to appoint a suitable candidate will be put to the whole board for their approval.

The Charity is managed by the Board of Trustees which meets at least six times per year.

Risk management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees are mindful of this and put policies and controls in place to mitigate risks as appropriate.

YORK UNLOCKED CIO

REPORT AND ACCOUNTS FOR PERIOD ENDED 30 NOVEMBER 2023

Reference and Administrative Details

Charity Name York Unlocked CIO Charity Number 1201895 Trustees

Kathleen King Chair Martin Jeffery Treasurer, (appointed 17 January 2024) Lesley Dolben (appointed 17 January 2024) James Grierson (appointed 17 January 2024) Belle Richer Hill Anna Hughes Eveth Harrison Danny Myers Olivia Sharrard (resigned 28 May 2024) Anthony Lewis Treasurer, (resigned 1 October 2023) Registered Address 2 Waverley Street, YORK YO31 7QZ Bankers Co-op Bank

YORK UNLOCKED CIO

REPORT AND ACCOUNTS FOR PERIOD ENDED 30 NOVEMBER 2023

Statement of Trustees’ Responsibilities

The law applicable to charities in England and Wales 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 charity at the year end and of the incoming resources and application of resources of the charity for that year. In preparing those financial statements the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation.

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

Approved by order of the board of trustees on 14 June 2024 and signed on its behalf by:

Kathleen King

Chair

YORK UNLOCKED CIO

REPORT AND ACCOUNTS FOR PERIOD ENDED 30 NOVEMBER 2023

Statement of Financial Activities for 9th February 2023 to 30th November 2023

INCOME from Donations Charitable activities Programmes Total EXPENDITURE on Raising funds Charitable activities Total NET INCOME RECONCILIATION OF FUNDS Opening reserves TOTAL FUNDS CARRIED FORWARD	£ Notes 13,475 3 810 5 14,285 0 11,048 6,7,8 11,048 3,236 1,183 16 4,419

YORK UNLOCKED CIO

REPORT AND ACCOUNTS FOR PERIOD ENDED 30 NOVEMBER 2023

Balance Sheet as at 30th November 2023

CURRENT ASSETS Cash at Bank NET ASSETS FUNDS Unrestricted Funds TOTAL FUNDS	£ 4,419
	4,419
	4,419
	4,419

The financial statements were approved by the Board of Trustees and authorised for issue on 14 June 2024 and

were signed on its behalf by:

Kathy King – Chair

Martin Jeffery- Treasurer

YORK UNLOCKED CIO

REPORT AND ACCOUNTS FOR PERIOD ENDED 30 NOVEMBER 2023

Notes to the accounts

1. STATUTORY INFORMATION

Prior to 9[th] February 2023 York Unlocked operated as a community interest company. On 9[th] February 2023 York Unlocked became a charitable incorporated entity, registered in England & Wales. Details of the charity's operations and principal activities are given in the Trustees' Report.

ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable incorporated organisation, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS102) '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 (FRS102) (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.

Preparation of the accounts on a going concern basis

The trustees have considered the financial position and projections of the charity, and have a reasonable expectation that it has adequate resources to support its ongoing activities for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing the financial statements.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgement, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable in the circumstances.

Areas in which judgement has been applied in preparing these financial statements include an assessment of the appropriate expenditure to recognise against certain restricted grants, and the allocation of support costs as outlined below.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, any performance conditions attached have been met, it is probable that the income will be received and the amount can be measured reliably. When donors specify that donations and grants are for particular restricted purposes, which do not amount

YORK UNLOCKED CIO REPORT AND ACCOUNTS FOR PERIOD ENDED 30 NOVEMBER 2023

to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

Government grants

Income from government grants is recognised 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.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Charitable activities

Cost of charitable activities include those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

Allocation and apportionment of support costs

Support costs include central functions and overheads that assist the work of the charity but which do not directly undertake charitable activities. These include back office costs, finance, personnel, payroll and governance costs.

Support costs are allocated in proportion with the expected direct project worker time involved in each charitable activity. This estimate is considered to reasonably reflect the underlying financial activities of the charity, and provide a reliable basis for allocation in the context of the charity's size and resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - Straight line over 3 years

Tangible fixed assets costing more than £750 are capitalised and included at cost.

YORK UNLOCKED CIO

REPORT AND ACCOUNTS FOR PERIOD ENDED 30 NOVEMBER 2023

Taxation

The charity is exempt from corporation 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.

Financial instruments

The charity has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception, where applicable, of bank loans which are subsequently measured at amortised cost using the effective interest method.

3. DONATIONS AND LEGACIES

Community fundraising & donations Grants	£ 100 13,375
	13,475

4. INVESTMENT INCOME

During the period there was no investment income.

INCOME FROM CHARITABLE ACTIVITIES

This income relates to postage received for programmes posted out.

CHARITABLE ACTIVITIES COSTS

Direct costs Support costs Total	£ 8,115 2,934 11,048

Direct costs relate to marketing and publicity.

Support costs relate mainly to administration and insurance.

YORK UNLOCKED CIO

REPORT AND ACCOUNTS FOR PERIOD ENDED 30 NOVEMBER 2023

7. DIRECT COSTS OF CHARITABLE ACTIVITIES

PR Marketing Other Total	£ 3,279 4,602 234
	8,115

8. SUPPORT COSTS

Administration Insurance Other Total	£ 889 1,312 733 2,934

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 30 November 2023

10. TRUSTEES’ EXPENSES

Kathy King was re-imbursed expenses totalling £693, and Anthony Lewis £40 during the period ended 30 November 2023. These relate to administration and meeting expenses paid on behalf of York Unlocked.

11. STAFF COSTS

There were no employees during the period ended 30 November 2023.

12. TANGIBLE FIXED ASSETS

There were no fixed assets.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

There were no debtors.

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

There were no creditors.

15. LEASING AGREEMENTS

The charity has no leasing arrangements.

YORK UNLOCKED CIO

REPORT AND ACCOUNTS FOR PERIOD ENDED 30 NOVEMBER 2023

16. OPENING RESERVES

York Unlocked converted from a Community Interest Company (CIC) to a Charitable Incorporated Organisation (CIO) on 9th February 2023. Opening reserves of £1,183 represents the closing reserves of the CIC transferred to the CIO. These are made as follows –

Balance brought forward 1st Dec 2022 Income from donations Expenditure Net	£ 231 1,000 -48 1,183

17. RELATED PARTY DISCLOSURES

Mr Jonathan Burgoyne, the husband of Anthony Lewis, was paid £853.81 for administrative services.