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2024-03-31-accounts

Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Annual Report and Financial Statements for the year ended 31 March 2024

Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Annual Report and Financial Statements for the year ended 31 March 2024

Contents Page
Trustees report 1-5
Statement of financial activities 6
Statement of financial position 7
Notes to the accounts 8-16

Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Trustees report for the year ended 31 March 2024

Administrative details of the charity

Name of trustees (all appointed 9 May 2023)

Sarah Jane Dunn (Chair) Claire Elizabeth Studd (Secretary) Chloe Louise Atkinson (Treasurer) Chloe Louise Tear Patricia Verna Stokey

Charity number

1203866 (Registered in England and Wales)

Registered address

15 Lynton Drive Shipley BD18 3DJ

Bankers

National Westminster Bank Plc Greengates Bradford (A) Branch 151 New Line, Greengates Bradford BD10 0BU

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Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Trustees report for the year ended 31 March 2024 (continued)

Structure and governance

The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 5 July 2023 and is governed by a constitution.

Method of recruitment and appointment of trustees

Founding trustees were appointed in a specific meeting on 9 May 2023 to discuss and vote on the decision to apply for charity status. Roles within the board are reviewed, agreed, and voted on at each AGM. Future trustees of the charity will be appointed by the board within regular trustee meetings.

Objectives and activities

Charitable objects

The advancement of the art of music for the public benefit in the UK among children and young people up to the age of 25, in particular children and young people who are disabled and have additional needs and their siblings, by providing accessible and inclusive opportunities for such children and young people to participate in and experience music.

The charity’s main activities

Online inclusive choir

The choir is free to attend for all children up to the age of 18. Participants can join in singing, signing, moving to the music, playing an instrument, or using an eye gaze device or switch. The choir is intentionally online to meet the needs of participants who are physically disabled and may find it difficult leaving the home or individuals who find new environments overstimulating.

We have provided workshop opportunities for the above online choir, in person, with Bradford and Airedale Youth Choir (Bingley, West Yorkshire). We have also subsidised the cost of musical development exams with Trinity College London for individuals in this group, including evidence of musical development achieved in choir sessions.

Subsidised instrumental lessons

Subsidised specialist instrumental lessons for children and young people who are disabled and have additional needs up to the age of 25 in the Bradford district were offered from January-July 2024. Specialist lessons were offered by a suitably qualified and experienced practitioner in piano, flute and inclusive music making using piano.

Partnership project with Moor Time Charity (Ilkley) and University of Leeds students

We have been working with a short breaks charity (Moor Time, Ilkley) in collaboration with students from The University of Leeds to deliver live and interactive music sessions for children and young people with complex medical needs and disabilities.

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Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Trustees report for the year ended 31 March 2024 (continued)

Public benefit statement

Our trustees refer to the Charity Commission’s general guidance on public benefit when deciding which activities we will fund, financially subsidise, and support. All activities offered by Accessible Inclusive Music (AIM) align with our charitable objects, specifically advancing the art of music for public benefit in the UK among children and young people up to the age of 25, in particular children and young people who are disabled and have additional needs and their siblings.

Achievements and performance

Board of trustees

We are fortunate to have a consistent and hard-working board of 5 trustees who offer a breath of skills, experience, and insight to the charity. As founding trustees, all current trustees were appointed prior to Accessible Inclusive Music (AIM) obtaining charity in July 2023 and continue to be committed to the charity as we move into a new financial period. As a charity that serves children and young people who are disabled and have additional needs, we are pleased to report that 2 out of 5 trustees have lived experience of disability (their own or as a parent carer of a disabled child). Two trustees have extensive experience of leadership in an education setting including responsibility for safeguarding, SEND (Special Educational Needs and Disabilities) and Inclusion, which benefits the oversight of the charities work, alongside strategic planning. Our treasurer offers significant skills as a qualified Chartered Accountant, therefore providing reliable record keeping as well as longer term forecasting to inform our future development and growth. All trustees have received appropriate safeguarding training and have been enhanced DBS checked. As we are a small volunteer run charity, I would like to take this opportunity as Chair to thank all trustees for their commitment to Accessible Inclusive Music (AIM) within their role as trustees but also as volunteers at the activities we provide, in operations (administration and marketing) and promoting and fundraising for the charity.

Freelance practitioners

We are incredibly fortunate to have a small team of specialist freelance practitioners who have relevant skills and experience to deliver our activities reliably, enthusiastically, and flexibly to meet the specific needs of this demographic. They are committed to the work of AIM and often go above and beyond to support the musical development of those accessing these opportunities. All freelance practitioners have received appropriate safeguarding training and have been enhanced DBS checked.

Finances

Obtaining charity status from July 2023 has been hugely beneficial to our non-profit status and opportunity for funding. We have obtained grants from Music for All to support the running of our online inclusive choir (October 2023) and Give Bradford to pilot our instrumental lesson project (October 2023). Our charity status has enabled us to grow links with corporate organisations which has led to financial support of specific activities offered as part of our charitable objects (Irwin Mitchell LLP-online inclusive choir and The Downing

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Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Trustees report for the year ended 31 March 2024 (continued)

Foundation-unrestricted funds). Community fundraising is a strength for our organisation and in this financial period we have received donations from the following individual donors and organisations:

Participant success and parent/carer feedback

We are well supported as a charity by parent/carers and frequently receive wonderful feedback about how our opportunities positively impact the musical development and overall wellbeing of our beneficiaries. Four of our online choir members have recently received a qualification in Musical Development which is a fantastic accomplishment.

Collaboration

Charity status and networking has enabled collaborative working with other charities and organisations for wider public benefit, particularly for children and young people who are disabled and have additional needs in the local area. Within this financial period, we have been working with students from The University of Leeds to provide live and interactive music sessions for children and young people attending sessions with a short breaks charity based in Ilkley, Moor Time. Sarah, our chair and founder has shared her professional experience of SEND music making to support students delivering the sessions, providing opportunity for knowledge sharing, which has the potential to futureproof AIM by supporting the development of emerging music practitioners to work with the demographic we serve.

Future of AIM

Due to a huge amount of hard work from our trustees who also volunteer their time to support day to day operations, alongside volunteer and parent/carer support, we believe that AIM can sustain it’s current offerings in the next financial period. Short terms plans include growing the number of online choir participants, increased numbers of beneficiaries gaining Musical Development qualifications and considering musical opportunities for older beneficiaries over 18, for example a young leaders programme with our online inclusive choir. Longer term we would like to offer more opportunity for instrumental lessons with specialist practitioners in the local area for children and young people up to the age of 25 who are disabled and have additional needs.

Financial review

The Trustees consider the charity to be a going concern.

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Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Trustees report for the year ended 31 March 2024 (continued)

Reserves policy

Scope

AIM acts with the best interests of its beneficiaries to ensure that it can provide inclusive musical opportunities to children and young people up to the age of 25 who are disabled and have additional needs and continue to do so for the long term. The reserves policy sits alongside the financial controls policy to ensure that the charity meets its objectives.

Levels of reserves

The charity endeavours to retain reserves which are sufficient to cover 50% of its core operating expenditure over the next financial year. This level is considered appropriate to ensure that the charity can operate effectively safeguarding its primary operations whilst also holding funding for future opportunities to support the charity’s goals.

As at 31 March 2024, £738 is held as reserves. The charity’s primary operating expenditure (covering 75% of total expenses in the year to 31 March 2024, 2023: 76%) are costs associated with running the inclusive online choir.

Should the charity hold restricted funds at a level covering the primary expense of the charity for the next financial year, the board may consider reducing the level of reserves to ensure that unrestricted funds can be utilized to maximise new opportunities which may arise for the charity.

Due to the nature of the Charity, its financial liabilities are considered to be insignificant with the primary expenditure currently being on the free online inclusive choir.

Monitoring of reserves

Levels of reserves will be discussed following presentation of quarterly accounts to the board at each trustee meeting.

Investing reserves

Should the board consider reserves to be above those required, the investment of excess reserves will be considered should the benefits outway the possible downfalls.

The Trustees are committed to revisiting the reserves policy on an annual basis to ensure that it continues to meet the needs of the charity and the communities that it serves.

Approved by the board of trustees on 31 August 2024.

Sarah Dunn (Chair and founder)

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Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Statement of Financial Activities for the year ended 31 March 2024

Notes
Income:
Donations and legacies
3
Total income
Expenditure:
Raising funds
6
Charitable activities
6
Other
6
Total expenditure
Net income
Net movement in funds
Total funds brought forward
13
Total funds carried forward
12		 Unrestricted
funds
Restricted
income
funds
2024 Total
£
£
£
3,033
1,226
4,259
3,033
1,226
4,259
36
5
41
1,489
880
2,369
272
-
272
1,797
885
2,682
1,236
341
1,577
1,236
341
1,577
2,271
355
2,626
3,507
696
4,203		 2023 Total
£
3,123
3,123
245
1,380
194
1,819
1,303
1,303
1,323
2,626

The statement of financial activities includes all gains and losses recognised in the year. All activities derive continuing operations.

6

Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Statement of Financial Position as at 31 March 2024

Notes
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Prepayments and accrued income
Cash at bank and in hand
11
Creditors: amounts falling due
within one year
10
Net current assets
Net assets
Funds of the charity
Restricted funds
Unrestricted funds
Total funds		 Unrestricted
funds
Restricted
funds
2024 Total
£
£
£
170
-
170
170
-
170
232
-
232
125
-
125
3,708
-
3,708
4,065
-
4,065
-
33
33
4,065
(33)
4,032
4,235
(33)
4,202
-
(33)
(33)
4,235
-
4,235
4,235
(33)
4,202		 2023 Total
£
170
170
-
74
2,697
2,771
315
2,456
2,626
355
2,271
2,626

The trustees are responsible for the preparation of the accounts. The trustees consider that neither an audit nor an independent examination are required for this year under section 144(2) of the Charities Act 2011.

As at 31 March 2024, the trustees have acknowledged on the balance sheet their responsibilities for complying with the requirements of the Charities Act 2011 with respect to accounting records and the preparation of accounts.

Sarah Dunn Chair and founder 31 August 2024

Chloe Atkinson Treasurer 31 August 2024

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Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Notes to the accounts for the year ended 31 March 2024

1. Summary of significant accounting policies

1.1 Basis of preparation

These accounts 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 accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Going concern

The trustees consider the charity to be a going concern as at 31 March 2024.

2. Accounting policies

Income

All income is included in the statement of financial activities (“SoFA”) when the charity becomes entitled to the resources, it is more than likely that the income will be received and the monetary value can be measured with sufficient reliability.

Income from grants and donations is only included in the SoFA when the charity becomes entitled to the resources, it is more than likely that the income will be received and the monetary value can be measured with sufficient reliability. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met per FRS 102 charities SORP section 5.1.

The charity has not received government grants in the reporting period.

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report where applicable.

8

Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Notes to the accounts for the year ended 31 March 2024 (continued)

Expenditure and liabilities

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Deferred income

No material item of deferred income has been included in the accounts.

Creditors

Creditors are measured at settlement amounts less any trade discounts.

Provision for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives and discretion of the trustees.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

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.

Tangible fixed assets

Tangible fixed assets are measured at fair value.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Taxation

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

9

Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Notes to the accounts for the year ended 31 March 2024 (continued)

3. Analysis of Income

Donations and legacies:
Donations and gifts
Gift Aid
Grant income
Total
Charitable activities:
Total
Other trading activities:
Fundraising activities
Total
Total Income		 31/03/2024
31/03/2023
Unrestricted
funds
Restricted
income funds
Total funds
Total funds
£
£
£
£
710
-
710
520
190
-
190
-
0
880
880
1,000
900
880
1,780
1,520
-
-
-
-
2,133
346
2,479
1,603
2,133
346
2,479
1,603
3,033
1,226
4,259
3,123

All income in the prior year was unrestricted except for :

All income in the prior year was unrestricted except for:
Scope
J. Leighton
Total		 31/03/2023
£
1,000
350
1,350

Within the income items above, the following items are material:

Restricted
Scope
Leeds Community Foundation: Give Bradford
Music for All
Summer choir concert fundraising
J. Leighton
Unrestricted
Ilkley Youth Choir
C. Atkinson marathon fundraising
Wren Charitable Trust
Great Yorkshire Chorus
Other material donations
Total		 31/03/2024
£
31/03/2023
£
-
1,000
280
-
600
-
346
-
-
350
332
-
668
-
250
-
440
-
-
170
2,916
1,520

10

Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Notes to the accounts for the year ended 31 March 2024 (continued)

4. Analysis of receipts from grants

. Analysis of receipts from grants
Funder
Music for All
Leeds community foundation: Give Bradford
Total
Funder
Scope
Total		 31/03/2024
£
600
280
880
31/03/2023
£
1,000
1,000

Income from grants comprises of grants made by local organisations to fund projects in line with the charity’s objectives.

5. Donations of goods

Musical instruments
Total		 31/03/2024
31/03/2023
£
£
-
170
-
170

Donated goods are recognised at fair value.

11

Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Notes to the accounts for the year ended 31 March 2024 (continued)

6. Analysis of expenditure

Expenditure on raising funds:
Advertising & marketing
Total expenditure on raising
funds
Expenditure on charitable
activities
Inclusive choir
Instrumental lessons
Instrumental exams
Total expenditure on charitable
activities
Other:
Administrative expenses
Subscriptions
Professional fees
Other
Total other expenditure
Total expenditure		 31/03/2024
31/03/2023
Unrestricted
funds
Restricted
income
funds
Total
funds
Unrestricted
funds
Restricted
income
funds
Total funds
£
£
£
£
£
£
36
5
41
-
245
245
36
5
41
-
245
245
1,475
600
2,075
630
750
1,380
-
280
280
-
-
-
14
14
-
-
-
1,489
880
2,369
630
750
1,380
27
-
27
16
-
16
194
-
194
98
-
98
52
-
52
51
-
51
-
-
-
30
-
30
272
-
272
194
-
194
1,797
885
2,682
824
995
1,819

7. Trustee remuneration and expenses

Trustees received no remuneration or other benefits for the year ended 31 March 2024 (2023: Nil).

No trustees were paid expenses for the year ended 31 March 2024 (2023: Nil)

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Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Notes to the accounts for the year ended 31 March 2024 (continued)

8. Tangible fixed assets

At 31/03/2023
Additions
Revaluations
Disposals
At 31/03/2024
8.1 Depreciation and impairments
At 31/03/2023
Disposals
Depreciation
Impairment
At 31/03/2024
8.2 Net book value
Net book value at 31/03/2023
Net book value at 31/03/2024
9. Debtors
Analysis of debtors
Prepayments and accrued income
Other debtors
Total		 Musical
instruments
Total
£
£
170
170
-
-
-
-
-
-
170
170
170
170
-
-
-
-
-
-
170
170
170
170
170
170
31/03/2024
31/03/2023
£
£
125
74
232
-
357
74

9. Debtors

13

Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Notes to the accounts for the year ended 31 March 2024 (continued)

10. Creditors and accruals

Trade creditors
Total		 Amounts falling due within one
year
Amounts falling due after more
than one year
31/03/2024
31/03/2023
31/03/2024
31/03/2023
£
£
£
£
33
315
-
-
33
315
-
-

11. Cash at bank and in hand

Cash at bank and in hand Total

31/03/2024 31/03/2023
£ £
3,708 2,697
3,708 2,697

12. Movement in total funds - year ended 31 March 2024

Fund names
Purpose and Restrictions
General fund
Unrestricted
These funds are held for meeting the
current objectives of the charity and to
provide reserves for future charitable
activities.
Scope
Restricted
Marketing for the purpose of
charitable activities
J.Leighton
Restricted
Inclusive Choir
Music for All
Restricted
Inclusive Choir
Leeds Community
Foundation: Give
Bradford
Restricted
Instrumental Lessons
Other funds
Restricted
Inclusive Choir
Other funds
Unrestricted
N/a
Total funds		 Fund
balances b/f
Income
Expenditure
Fund
balances c/f
£
£
£
£
2,101
3,033
(1,797)
3,337
5
-
(5)
-
350
-
-
350
-
600
(600)
-
-
280
(280)
-
-
346
-
346
170
-
170
2,626
4,259
(2,682)
4,203

14

Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Notes to the accounts for the year ended 31 March 2024 (continued)

13. Movement in total funds – year ended 31 March 2023

Fund names Purpose and Restrictions Fund Income Income Expenditure Fund
balances b/f balances c/f
£ £ £ £
General
Unrestricted		 These funds are held for meeting the 1,323 1,603 (824) 2,101
fund current objectives of the charity and
to provide reserves for future
charitable activities.
Scope
Restricted		 Inclusive Choir - 750 (750) -
Scope
Restricted		 Marketing for the purpose of - 250 (245) 5
charitable activities
J. Leighton
Restricted		 Inclusive Choir - 350 - 350
Other funds
Unrestricted		 N/a 170 - 170
Total funds 1,323 3,123 (1,819) 2,626
14. Purpose of funds
Year ended 31 March 2024
Planned use Purpose of the designation Amount
These funds are held for meeting the current objectives of the 3,033
Unrestricted Funds charity and to provide reserves for future charitable activities
Restricted Funds
Leeds Community Foundation: Instrumental lessons 280
Give Bradford
Music for All Inclusive choir 600
Other Inclusive choir 346
Total 4,259
Year ended 31 March 2023
Planned use Purpose of the designation Amount
These funds are held for meeting the current objectives of the 1,773
Unrestricted Funds charity and to provide reserves for future charitable activities
Restricted Funds
Scope Marketing and fees associated with running the inclusive choir 1,000
J. Leighton Inclusive choir 350
Total 3,123

15

Accessible Inclusive Music (AIM) CIO Charity number: 1203866

Notes to the accounts for the year ended 31 March 2024 (continued)

15. Related party transactions

It should be noted that the son of Sarah Dunn (chair and founder) attends the inclusive online choir currently provided by AIM on a free basis. The online choir is a group activity and decisions related to the viability and cost effectiveness of this activity are considered discounting his attendance from any calculations. Furthermore, as part of the charity’s commitment to safeguarding, Sarah attends the choir as a volunteer and consequently part of her son’s reason for attending is due to his needs for full time care which Sarah continues to provide whilst he joins in the choir. The trustees are aware of this potential conflict and are content that it is managed appropriately.

16. Presentation currency

The financial statements are presented in Sterling.

17. Legal status of the charity

The charity is a Charitable Incorporated Organisation

18. Principal place of operation

The charity’s principal place of operation is:

15 Lynton Drive Shipley BD18 3DJ

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