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2024-10-31-accounts

REGISTERED CHARITY NUMBER: 1205611

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 7TH NOVEMBER 2023 TO 31ST OCTOBER 2024

FOR

WE ARE ART WITH HEART CIO

Cresswells 12 Market Street Hebden Bridge West Yorkshire HX7 6AD

WE ARE ART WITH HEART CIO

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 7TH NOVEMBER 2023 TO 31ST OCTOBER 2024

Page Page Page
Report of the Trustees 1
Statement of Financial Activities 2
Balance Sheet 3
Notes to the Financial Statements 4 to 5
Detailed Statement of Financial Activities 6

WE ARE ART WITH HEART CIO

REPORT OF THE TRUSTEES FOR THE PERIOD 7TH NOVEMBER 2023 TO 31ST OCTOBER 2024

The trustees present their report with the financial statements of the charity for the period 7th November 2023 to 31st October 2024. The trustees have adopted the provisions of 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).

We Are Art with Heart CIO is governed by the CIO Foundation Model Constitution. In our first year of operation we have been building the foundations to work from in order to build policy, procedure, aims and plans for the CIO. We recognise that before we begin engaging with the public we need to secure the governance of the organisation.

No expenditure regarding charitable activity was due during this financial year other than that of the fee to prepare the accounts. No grant income was received this financial year.

Related party disclosure:

We Are Art With Heart CIO received a donation from Art With Heart CIC of £5,000 with the aim to support building the CIO reserves before public engagement.. Both entity's have the same Creative Directors, Sarah Evans and Rachel Moorhouse.

OBJECTIVES AND ACTIVITIES

Objectives and aims

To advance the arts for the public benefit by the promotion in particular, but not exclusively, of the art of visual arts and performing arts.

FUTURE PLANS

Our aims and goals are to continue building governance, expand our board of trustees, build fundraising and begin applying for grants to deliver activity. We are Art with Heart CIO will develop on the work of Art with Heart CIC in pushing for representation and excellence in the arts sector.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1205611

Principal address

Islington Mill Studio 304 1 James Street Salford Lancashire M3 5HW

Trustees

B R Khetani (appointed 7.11.23) R C Wignall (appointed 7.11.23) S F M Mutch (appointed 7.11.23)

Approved by order of the board of trustees on 29th April 2025 and signed on its behalf by:

B R Khetani - Trustee

Page 1

WE ARE ART WITH HEART CIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 7TH NOVEMBER 2023 TO 31ST OCTOBER 2024

Unrestrict
fund
Notes £
INCOME AND ENDOWMENTS FROM
Donations and legacies 5,001
EXPENDITURE ON
Charitable activities
General 250
NET INCOME 4,751
TOTAL FUNDS CARRIED FORWARD 4,751

The notes form part of these financial statements

Page 2

WE ARE ART WITH HEART CIO

BALANCE SHEET 31ST OCTOBER 2024

Unrestrict
fund
Notes £
CURRENT ASSETS
Cash at bank 5,001
CREDITORS
Amounts falling due within one year 3 (250)
NET CURRENT ASSETS 4,751
TOTAL ASSETS LESS CURRENT
LIABILITIES 4,751
NET ASSETS 4,751
FUNDS 4
Unrestricted funds 4,751
TOTAL FUNDS 4,751

The financial statements were approved by the Board of Trustees and authorised for issue on 29th April 2025 and were signed on its behalf by:

B R Khetani - Trustee

S F M Mutch - Trustee

R C Wignall - Trustee

The notes form part of these financial statements

Page 3

WE ARE ART WITH HEART CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 7TH NOVEMBER 2023 TO 31ST OCTOBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', 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.

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.

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.

Taxation

The charity is exempt from 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.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31st October 2024.

Trustees' expenses

There were no trustees' expenses paid for the period ended 31st October 2024.

continued...

Page 4

WE ARE ART WITH HEART CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 7TH NOVEMBER 2023 TO 31ST OCTOBER 2024

3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors

£ 250

4. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Unrestricted funds Net
movement
At
in funds
31.10.24
£
£
General fund 4,751
4,751
TOTAL FUNDS 4,751
4,751

Net movement in funds, included in the above are as follows:

Unrestricted funds Incoming
Resources
resources
expended
£
£
Movement
in funds
£
General fund 5,001
(250)
4,751
TOTAL FUNDS 5,001
(250)
4,751

5. RELATED PARTY DISCLOSURES

We Are Art With Heart CIO received a donation from Art With Heart CIC of £5,000. Both entity's have the same Creative Directors, Sarah Evans and Rachel Moorhouse.

Page 5

WE ARE ART WITH HEART CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 7TH NOVEMBER 2023 TO 31ST OCTOBER 2024

INCOME AND ENDOWMENTS
Donations and legacies
Other
Total incoming resources
EXPENDITURE
Support costs
Governance costs
Accountancy and legal fees
Total resources expended
Net income
£
5,001
5,001
250
250
4,751

This page does not form part of the statutory financial statements

Page 6