Charity registration number: 1208901
RAWD CIO TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 28 JUNE 2024 TO 31 OCTOBER 2025
Creative Tax Reliefs Limited
RAWD CIO Contents
| Page | |
|---|---|
| Trustees' Report | 1—5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Statement of Financial Position | 8 |
| Notes to the Financial Statements | 9—12 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 13 |
RAWD CIO
Trustees' Report For the Period 28 June 2024 to 31 October 2025
The trustees present their report and the financial statements for the period ended 31 October 2025.
Objectives and Activities
Aims and Objectives
The objects of the CIO are:
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To advance public education in the arts for disabled people, both nationally and internationally, by creating and promoting accessible artistic experiences.
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To promote the participation and education of culture amongst disabled people by the provisions of accessible drama, theatre, training, teaching and mentorship and all ancillary outreach activities.
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To promote human rights and equality of opportunity, especially for disabled and deaf individuals, through the provision of arts and cultural activities that actively contribute to the removal of barriers to full and active participation as citizens.
Public Benefit
The benefits of our activities include increased confidence, professional skills, and social inclusion for disabled people, as well as the education of the general public regarding disability rights and creative potential. These benefits are directly provided to disabled individuals across the North West and are open to the public through our performances, events and online digital presence."
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
Organisational Transition & Charity Launch
This reporting period marks a historic milestone for RAWD (Random Acts of Wildness Disability). Originally founded in 2011 as a Ltd company and then converted as a Community Interest Company (CIC) in 2021, the organisation successfully converted to a Charitable Incorporated Organisation (CIO) on 28 June 2024. As part of this transition, a full asset transfer was completed, seamlessly transferring all ongoing charitable activities, operational models, and community partnerships from the CIC to the new CIO.
To mark this transition, our flagship achievement of 2024/25 was delivering a month-long Charity Launch Event in 2025 during Disability Pride Month. We hosted 13 high-profile events across Merseyside and Cheshire, celebrating disability culture, showcasing our artists, building community representation, and firmly establishing the CIO’s presence across the region.
Core Operations & Community Impact
Through the asset transfer, the CIO maintained and expanded its foundational year-round activity across four key pillars:
Core Venue Partnerships: Continued our year-round weekly theatre sessions hosted within top-tier professional arts venues: Unity Theatre (Liverpool), Theatre Porto (Ellesmere Port), and Storyhouse (Chester).
Education & Career Pathways: Sustained our Supported Internships and Apprenticeship pathways in collaboration with local Special Educational Needs and Disabilities (SEND) schools, training three interns in creative workshop facilitation.
Inclusive Governance: Expanded our Board Apprenticeship Pathway alongside local health and social care organisations, ensuring the disabled people supported by these services have direct influence over governance and decision-making.
Individual Artist Mentorship: Provided tailored access support and producer mentorship for independent disabled artists - including Sam Hooper, Alana Wadkin, and Dora Colquhoun - resulting in a national theatre tour, an original music video/script for a musical, and a dance film.
Across the 16-month period, the CIO facilitated 1,156 hours of core activity, engaged over 140 disabled artists, supported 11 volunteers, and welcomed 1,500 audience members.
Objective 1: Advancing Public Education in the Arts
We promoted accessible artistic experiences through high-level production and film:
Performance: Staged 16 performances, including the flagship production Don’t Call Us, We’ll Call You, which featured 35 disabled performers and used satire and clowning to challenge public perceptions of disability.
...CONTINUED
Page 1
RAWD CIO Trustees' Report (continued) For the Period 28 June 2024 to 31 October 2025
Main Achievements - continued
Film Premieres: Launched I Move We Move by Sam Hooper and Everyone’s Bitchin’ About Al by Alana Wadkin. The latter showcased a groundbreaking Directing Communication Board for non-verbal artists, an innovative tool for the wider arts sector.
Professional Development: Commissioned 5 disabled masterclass artists to share specialized skills with our members.
Objective 2: Promoting Participation and Mentorship
We opened accessible pathways for creative education and skill building:
Mentorship : Provided bespoke access support and produced mentorship for 3 disabled artists Alana Wadkin, Dora Colquhuon and Sam Hooper resulting in a music video and script for a Musical, a national theatre tour and a dance film.
Supported Internships: Collaborated with local SEND schools to host and train 3 interns within our core programme who developed skills and experience in Creative Workshop Facilitation.
Collaborations : Partnered with organisations like Ugly Bucket Theatre and The Blue Room (The Bluecoat) where both projects supported over 30 disabled emerging artists to develop skills in making theatre and also for audiences in person and digitally so that the public can see the lived experience perspective.
Objective 3: Promoting Human Rights and Equality
We worked to remove barriers to citizenship and representation:
Governance: Launched the Board Apprenticeship Pathway in partnership with health and social care organisations, ensuring disabled voices are at the heart of decision-making.
Advocacy : The co-devised show My Way High Way, Threads of Protest and Don’t Call Us, We’ll Call You served as a direct advocacy tool, using performance to explore independence and power.
Digital Disabled Representation : We set up a Creative Content Crew who write, direct, edit and are the faces of the organisation. RAWD has used this platform to promote disabled people in paid meaningful employment, work experience and independence.
Volunteering: Supported 11 volunteers, providing a pathway for community members to contribute actively to inclusive culture across Merseyside and Cheshire.
Financial Review
Financial Position
The CIO was incorporated on 28 June 2024, and these financial statements cover an initial 16-month accounting period to 31 October 2025.
During this period, total incoming resources were £221,220, which included a donation of £119,219 from RAWD CIC. The organisation was founded in 2011 and converted from a CIC to a CIO in June 2024. Total expenditure across the 16 months was £197,095.
The charity ended the period with net assets of £24,125, comprising £27,119 in restricted funds carried forward and an unrestricted fund deficit of £2,994.
Following the 31 October 2025 period end, the Trustees took immediate, strategic action to rebuild the charity’s unrestricted general funds and eliminate the temporary £2,994 unrestricted deficit.
The charity’s unrestricted liquidity has been significantly strengthened through four main post-year-end developments:
Theatre Tax Relief Claim : In December 2025, the charity successfully received a Theatre Tax Relief payment from HMRC. As a statutory tax incentive, this represents 100% unrestricted income and provided an immediate, substantial cash injection into general reserves.
Expanded Membership Base : Following the year-end, the charity scaled up its core paid membership model, securing a higher volume of predictable, monthly unrestricted income to cover ongoing fixed overheads.
Major Unrestricted Donations : The charity received significant unrestricted donations specifically designated to support core operational costs.
Active Crowdfunding Campaign : The charity launched a dedicated JustGiving campaign to raise unrestricted reserve funds. The campaign is performing strongly and tracking on target, having secured over two-thirds of its funding goal with one-third of the campaign duration remaining.
...CONTINUED
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RAWD CIO Trustees' Report (continued) For the Period 28 June 2024 to 31 October 2025
Financial Position - continued
These post-period unrestricted inflows have fully offset the initial £2,994 unrestricted deficit and confirm that the charity is on a clear, sustainable trajectory.
Reserves Policy
The Trustees recognize the vital importance of maintaining free reserves (unrestricted funds not tied up in fixed assets or restricted projects) to protect the charity against funding delays and ensure operational continuity.
Based on initial running costs, a full 3-month operating reserve is approximately £37,000. As the charity continues its activity in 2025/26 toward a projected £195,000 budget, a full 3-month operating reserve will reach approximately £48,750.
Starting from an initial deficit position, the Trustees have adopted a phased approach to building reserves. The interim target for the financial year ending 31 October 2026 is to build £20,000 in free reserves. This target will provide a robust cushion to cashflow upcoming grant-funded projects (covering approximately 3 months of core fixed overheads) without compromising daily operations.
This policy will be reviewed annually by the Trustees in line with expenditure growth.
Structure, Governance and Management
Governing Document
RAWD CIO is a registered charity, number 1208901. The governing document was dated 28 June 2024 when the charity was established.
Trustee Selection Methods
This year marked a period of significant growth for our Board to ensure robust oversight of our expanding turnover. We are pleased to report that the board has grown to 11 trustees, bringing a diverse range of lived experience and professional expertise to the charity.
Appointments during this period:
Appointed 28 June 2024: Alison Jane Carragher, Jacqueline Ann Bligh, Catherine Marie Early, Steffi Sweeney, Alice Lapworth, Elizabeth May Barker.
Appointed 21 October 2025: Lucy Dossor, Robert Awork, Paul Wilshaw, Shaun Fallows, Melissa Waddington.
Reference and Administrative Details
Trustees
Ms Alice Lapworth (appointed 28/06/2024) Ms Steffi Sweeney (appointed 28/06/2024) Ms Catherine Earley - Chair (appointed 28/06/2024) Mr Shaun Fallows (appointed 21/10/2025) Ms Melissa Waddington (appointed 21/10/2025) Ms Lucy Dossor (appointed 21/10/2025) Mr Robert Awork (appointed 21/10/2025) Mr Paul Wilshaw (appointed 21/10/2025) Ms Elizabeth Barker (appointed 28/06/2024) Ms Alison Carragher (appointed 28/06/2024) Ms Jacqueline Bligh (appointed 28/06/2024)
Charity Number
1208901
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RAWD CIO Trustees' Report (continued) For the Period 28 June 2024 to 31 October 2025
Principal Address
The Florence Institute 377 Mill Street Liverpool L8 4RF
Independent Examiner
Neil Adshead FCA Creative Tax Reliefs Limited Image House Farm Sandy Lane Lathom L40 5TU
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RAWD CIO Trustees' Report (continued) For the Period 28 June 2024 to 31 October 2025
Statement of Trustees' Responsibilities
The trustees are responsible for preparing theTrustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England 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 and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charity Act, the Charity Regulation and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Ms Alice Lapworth Trustee 26/08/2026
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RAWD CIO Independent Examiner's Report to the Trustees of RAWD CIO For the Period 28 June 2024 to 31 October 2025
I report to the trustees on my examination of the accounts of RAWD CIO (the Trust) for the period ended 31 October 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust 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 Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed 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 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:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
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.
Neil Adshead FCA 26/08/2026 Image House Farm Sandy Lane Lathom L40 5TU
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RAWD CIO Statement of Financial Activities For the Period 28 June 2024 to 31 October 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: Advancing education in the arts for disabled people Other 4 EXPENDITURE ON: Charitable activities: 5 Advancing education in the arts for disabled people NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 12 |
Unrestricted funds £ 130,457 34,790 2,585 |
Restricted funds £ 53,388 - - |
31 October 2025 Total funds £ 183,845 34,790 2,585 |
|---|---|---|---|
| 167,832 | 53,388 | 221,220 | |
| (170,826) | (26,269) | (197,095) | |
| (2,994) | 27,119 | 24,125 | |
| (2,994) - |
27,119 - |
24,125 - |
|
| (2,994) | 27,119 | 24,125 |
The notes on pages 9 to 12 form part of these financial statements.
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RAWD CIO Statement of Financial Position As At 31 October 2025
| Notes CURRENT ASSETS Debtors 9 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 10 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds TOTAL FUNDS 12 On behalf of the board |
Unrestricted funds £ - 4,136 |
Restricted funds £ 27,500 - |
31 October 2025 Total funds £ 27,500 3,755 |
|---|---|---|---|
| 4,136 (7,130) |
27,500 (381) |
31,255 (7,130) |
|
| (2,994) | 27,119 | 24,125 | |
| (2,994) | 27,119 | 24,125 | |
| (2,994) | 27,119 | 24,125 | |
| 27,119 (2,994) |
|||
| 24,125 | |||
null Cath (Aug 27, 2026 15:39:56 GMT+1) Ms Catherine Earley Trustee 26/08/2026
The notes on pages 9 to 12 form part of these financial statements.
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RAWD CIO Notes to the Financial Statements For the Period 28 June 2024 to 31 October 2025
1. General Information
RAWD CIO is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1208901. The principal address is The Florence Institute, 377 Mill Street, Liverpool L8 4RF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 CIO is a Public Benefit Entity as defined by FRS 102.
2.2. Going Concern Disclosure
The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the CIO's ability to continue as a going concern.
2.3. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.4. Incoming Resources
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.
2.5. Resources Expended
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.
Charitable activities are support costs and costs relating to the governance of the company apportioned to charitable activities.
All expenditure is inclusive of irrecoverable VAT.
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
| Donations and gifts Member subscriptions and sponsorships Grants |
Unrestricted funds £ 121,784 8,673 - |
Restricted funds £ - - 53,388 |
31 October 2025 Total funds £ 121,784 8,673 53,388 |
|---|---|---|---|
| 130,457 | 53,388 | 183,845 |
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RAWD CIO Notes to the Financial Statements (continued) For the Period 28 June 2024 to 31 October 2025
Included in donations and gifts is a donation of £119,219 from RAWD CIC. This represented all funds of the CIC
| 4. Other Income Rental and other income from property 5. Analysis of Expenditure Advancing education in the arts for disabled people 6. Support Costs Premises expenses General administration 7. Independent Examiner's Remuneration Independent examination of the financial statements 8. Average Number of Employees Average number of employees during the period was: NIL 9. Debtors Due within one year Other debtors |
Activities undertaken directly £ 188,104 |
Support costs (see note 6) £ 8,991 |
31 October 2025 Unrestricted funds £ 2,585 |
|---|---|---|---|
| 31 October 2025 Total £ 197,095 |
|||
| 31 October 2025 Advancing education in the arts for disabled people £ 6,934 2,057 |
|||
| 8,991 | |||
| 31 October 2025 £ 1,200 |
|||
| 31 October 2025 £ 27,500 |
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RAWD CIO Notes to the Financial Statements (continued) For the Period 28 June 2024 to 31 October 2025
10. Creditors: Amounts Falling Due Within One Year
| Accruals and deferred income 11. Deferred Income Deferred income movements in the period were as follows: Balance at the start of the period Income deferred in the current period Balance at the end of the period |
31 October 2025 £ 7,130 |
|---|---|
| 31 October 2025 £ - 1,930 |
|
| 1,930 |
12. Movement in Funds
| Unrestricted funds General: General unrestricted fund Restricted funds National Lottery Project Duchy of Lancaster Cheshire Community Foundation DWF Foundation Arts Council England Total restricted funds Total funds |
As at 28 June 2024 £ - - - - - - |
Income £ 167,832 18,042 3,000 2,346 2,500 27,500 |
Expenditure £ (170,826) (18,042) (1,981) (2,346) - (3,900) |
As at 31 October 2025 £ (2,994) - 1,019 - 2,500 23,600 |
|---|---|---|---|---|
| - | 53,388 | (26,269) | 27,119 | |
| - | 221,220 | (197,095) | 24,125 |
Restricted funds were received for the following restricted purposes:
National Lottery Project- 'Creative Wellness' project
Duchy of Lancaster-funding workshop facilitators and access support workers for the production of 'To be near a shooting star' Cheshire Community Foundation- Summer masterclass series at Storyhouse, Chester DWF Foundation-Summer masterclasses in 2026
Arts Council England- Winter season collaborationwith Blue Room 2025
13. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current year.
No trustee expenses have been incurred.
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RAWD CIO Notes to the Financial Statements (continued) For the Period 28 June 2024 to 31 October 2025
14. Related Party Disclosures
Steffi Sweeney, trustee, received £26,700 for various services provided as artistic director. Alice Lapworth, trustee, received £19,200, for various services provided as creative producer
Page 12
RAWD CIO Detailed Statement of Financial Activities For the Period 28 June 2024 to 31 October 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations from individuals Donations from organisations Membership subscriptions Grants Charitable Activities: Advancing education in the arts for disabled people Income from charitable activities Other Rental and other income from property EXPENDITURE ON: Charitable Activities: Advancing education in the arts for disabled people Staffing Project delivery Marketing and advertising costs Rent Light and heat Computer software costs Independent examiner's fees Sundry expenses NET INCOME |
31 October 2025 Total funds £ 2,974 118,810 8,673 53,388 |
|---|---|
| 183,845 34,790 |
|
| 34,790 2,585 |
|
| 2,585 | |
| 221,220 (165,866) (16,042) (6,196) (6,711) (223) (757) (1,200) (100) |
|
| (197,095) | |
| (197,095) | |
| 24,125 |
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