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2024-03-31-accounts

Trustees’ Annual Report for the period

From 1/3/2023 Period start date To 28/02/2024 Period end date

Charity name: All Frequencies Sound Collective

Charity registration number: 1202066

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 FOR THE PUBLIC BENEFIT, TO
PRESERVE AND PROTECT THE GOOD
MENTAL HEALTH OF THOSE
EXPERIENCING OR AT RISK OF
EXPERIENCING POOR MENTAL HEALTH,
BY MEANS OF THE PROVISION OF FREE
MUSIC LESSONS
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Para 1.17 and
1.19
No activities carried out this year
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 Confirmed

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers

Other

Achievements and Performance

SORP reference No activities carried out this year Summary of the main Para 1.20 achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 N/a
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 N/A
Amount of reserves held Para 1.22 N/A
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 N/A

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
N/A
Type of governing document
(trust deed, royal charter)
Para 1.25 N/A
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 unicorporated
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 n/A

Additional information (optional) You may choose to include further statements where relevant about: Policies and procedures adopted for the induction and Para 1.51 training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other

Reference and Administrative details

Charity name All Frequencies Sound Collective
Other name the charity uses
Registered charity number 1202066
Charity’s principal address 9 TURNBERRY WAY
NEWCASTLE UPON TYNE
NE3 5BJ

Names of the charity trustees who manage the charity

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2
3
4
5
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7
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10
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Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee (if any)
Ed Warrington
John Warrington

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

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

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

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

Signed on behalf of the charity’s trustees

Signature(s) John Warrington Full name(s) John Warrington Position (eg Secretary, Chair, etc) Date 31/01/2025

Charity Registration No. 1202066

All Frequencies Sound Collective Unaudited Financial Statements For the period ending 28[th] February 2024

All Frequencies Sound Collective For the period ending 28[th] February 2024

Legal and administrative information

Trustees

Edward Warrington David Newberry John Warrington

Charity number 1202066 Registered office 9 Turnberry Way Newcastle Upon Tyne NE3 5BJ

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All Frequencies Sound Collective For the period ending 28[th] February 2024

Contents

Trustees report - 4

Statement of financial activities - 5

Balance sheet - 6

Notes to the financial statements - 8

3

All Frequencies Sound Collective For the period ending 28[th] February 2024

Trustees report

Trustees

Edward Warrington David Newberry John Warrington

The trustees’ report was approved by the Board of Trustees:

Signed:

Trustee: Date:

4

All Frequencies Sound Collective For the period ending 28[th] February 2024

Statement of financial activities

Income and expenditure account

Notes
Income from:
Donations
Charitable activities
2
Total Income
Expenditure on:
Charitable activities
3
Total resources
expended
Net income for
year/ Net
movement in funds
Fund balances at
start of year
Fund balances at
end of year
Restricted
Funds
2024
£
-
-
Unrestricted
Total
Funds
2024
2024
£
£
-
-
4
4
- 4
4
- 600
600
- 600
600
-
-
(596)
(596)
-
-
- (596)
(596)

The statement of financial activities includes activities all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

5

All Frequencies Sound Collective For the period ending 28[th] February 2024

Balance Sheet

----- Start of picture text -----
2024
Notes £ £
Fixed assets
Tangible fixed assets 5 3,125
Current assets
Debtors -
Stock -
Cash at bank and in hand 404
Creditors: amounts falling due within one year 6 (4,125)
Net current assets (3,721)
Total assets less current liabilities (596)
Creditors: amounts falling due after more than -
one year
Net assets (596)
Income funds
Unrestricted funds -
Restricted funds (596)
-
----- End of picture text -----

6

All Frequencies Sound Collective For the period ending 28[th] February 2024

Balance Sheet (continued)

The charitable company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small company’s regime.

The financial statements were approved by the Trustees on .........................

.............................

Trustee:

Charity Registration No. 1202066

7

All Frequencies Sound Collective For the period ending 28[th] February 2024

Notes to the financial statements

1 Accounting policies

Company information

All Frequencies Sound Collective is a Charity Incorporated Organisation incorporated in England and Wales. The registered office is 9 Turnberry Way, Newcastle Upon Tyne, NE3 5BJ.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's the Companies Act 2006 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 as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

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All Frequencies Sound Collective For the period ending 28[th] February 2024

Notes to the financial statements (continued)

1.4 Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

1.5 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.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and Machinery 20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in net income/(expenditure) for the year.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial intruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

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All Frequencies Sound Collective For the period ending 28[th] February 2024

Notes to the financial statements (continued)

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9 Taxation

The charity is exempt from corporation tax on its charitable activities.

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All Frequencies Sound Collective For the period ending 28[th] February 2024

Notes to the financial statements (continued)

2 Charitable activities: Income

Interest Restricted
Unrestricted
Total
Funds
Funds
2024
2024
2024
£
£
£
-
4
4
-
4
4

Notes to the financial statements (continued)

3 Charitable activities: Expenses

Accountancy
Analysis by funds
Unrestricted funds
Restricted funds
Charitable
Activities
£
600
600
-
600
600

4 Employees

Average number of employees: 2024: 0

11

All Frequencies Sound Collective For the period ending 28[th] February 2024

Notes to the financial statements (continued)

5 Tangible Assets

Cost
At 1 March 2023
Additions
At 28 February 2024
Depreciation
At 1 March 2023
Charged during year
At 28 February 2024
Carrying amount
At 28 February 2024
At 1 March 2023
Plant &
Machinery
£
-
3,125
3,125
-
-
-
3,125
-
Total
£
-
3,125
3,125
-
-
-
3,125
-

6 Creditors: amounts falling due within 1 year

Amounts due within 1 year
Loans from trustees
2024
£
4,125
4,125

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