OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

CARTWHEEL ARTS LTD

ANNUAL REPORT

AND

UNAUDITED FINANCIAL STATEMENTS

FOR

THE YEAR ENDED MARCH 31 2021

Company number 2161995 Charity number 519394

CARTWHEEL ARTS LTD ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

INDEX
Administrative information 1
Trustees’ and Directors’ annual report 2 – 13
Independent examiner’s report 14
Statement of financial activities 15
Balance sheet 16
Notes to the financial statements 17 – 26

CARTWHEEL ARTS LTD ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED MARCH 31 2021

DIRECTORS Position Name Alyson Malach Chair Alice Birdwood Vice Chair Steve Griffiths Treasurer Nasrine Akhtar Kerry Bertram Laura Broome James Carey Alan Higgins Carolyn Waxman Esha Zaman

Appointment/Resignation as Trustee

(appointed 23/09/20)

(appointed 16/05/20) (appointed 22/07/20) (resigned 5/10/20) (resigned 27/01/21) (appointed 23/09/20)

COMPANY SECRETARY Rick Walker

KEY STAFF Senior staff Rick Walker Director

Other staff Lucy Holland Operational Development Manager Sue Shaw Finance Officer Becky Smyllie Project Co-ordinator, Art for Wellbeing Vicki Geer Project Co-ordinator, Overspill OBSERVERS In their capacity as "non-voting Marie-Claire Daly Greater Manchester Combined observers" the following Authority representatives of the funding bodies Aneeqa Javed The National Lottery Community indicated here were entitled to attend Fund meetings of the Board:- REGISTERED OFFICE AND 110 Manchester Street PRINCIPAL PLACE OF BUSINESS Heywood OL10 1DW INDEPENDENT EXAMINER Peter Smith BA FCA DChA & ACCOUNTANTS Chittenden Horley Chartered Accountants 456 Chester Road Old Trafford Manchester M16 9HD BANKERS Co-operative Bank plc Business Customer Services PO Box 250 Skelmersdale WN8 6WT COMPANY NUMBER 2161995 CHARITY NUMBER 519394

1

CARTWHEEL ARTS LTD TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2021

The Trustees present their annual report together with the financial statements of the charity for the year ended March 31 2021 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. This was the year of COVID, for most of us the most extraordinary year of our working lives and a remarkable year for Cartwheel Arts.

REPORTING FRAMEWORK

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, 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 (FRS102) (effective 1 January 2019), referred to as the Charities SORP (FRS 102) (second edition – October 2019).

OBJECTIVES AND ACTIVITIES

Charitable objects

Aims

Cartwheel Arts is an organisation with an impressive track record in devising and delivering projects which bring communities together, break down barriers, and build capacity, promoting a sense of ownership and pride. Cartwheel Arts staff and the Board of Trustees are passionate about the role the organisation plays in providing opportunities for participants who live in low income neighbourhoods, or belong to vulnerable, marginalised groups at risk of exclusion.

“Our Mission is to promote wellbeing, social inclusion and cohesion, diversity and regeneration through community participation in vibrant, memorable and high quality arts projects”.

Our Values are:

C reativity Using imagination to open up new opportunities I ntegrity Fostering fairness and respect R esilience Building sustainability through a strong, flexible and entrepreneurial approach C ollaboration Working with partners to realise shared goals and solutions L eadership Making a mark; visible, invigorating and confident E xcellence Delivering high quality and inspiring experiences for participants, practitioners and partners

Our core aim is the delivery of high quality participatory arts projects, delivering social objectives. We call this Art for a Reason. We seek to:

We use a wide range of media to initiate, and respond to, project opportunities in Rochdale and surrounding areas, as well as promoting the development of the arts and examples of good practice across the North West.

2

CARTWHEEL ARTS LTD TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2021

Activities

Cartwheel Arts work is grouped into a matrix of 4 programmes:

Stronger communities

A range of projects fostering community cohesion within and between communities to build capacity and engender a sense of pride. In the year this included Darnhill Festival, Overspill and Tales from Kirkholt.

All Well & Good

Our arts and health strand promotes wellbeing, independent living and social inclusion, with a particular focus on arts and mental health. Art for Wellbeing began in 2008 as a series of three visual arts courses for adults in Heywood recovering from mental ill health issues. Increasingly the work has expanded to focus on work with young people across GM and with schools in Rochdale where we work closely with Early Years and Help.

Youth and Diversity

This reflects the fact that the bulk of the work we do with young people is consciously concerned with promoting inclusion, combating territorialism and exclusion and encouraging young people to explore the opportunities offered by difference. This work aims to inspire young people to get more involved and engaged in their communities and develop education and training opportunities for individuals.

You Live & Learn

Our learning programme emphasises learning by doing, improving skills and employability. We now offer a growing range of training opportunities, particularly in arts and health contexts.

Public benefit

Everything we do is designed to achieve positive outcomes for local communities and participants. Every project must deliver outcomes under one or more of these headings:

In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’. Cartwheel Arts relies principally on grants to cover its operating costs, but because of the continued erosion of local authority funding and the pressure on grants from charitable trusts, we are looking to increase the income from contracts, fees and charges. The overwhelming majority of the work we do is free at the point of delivery and will remain so, and will continue to be provided for, and in partnership with, beneficiaries who live in deprived communities, or belong to vulnerable, marginalised groups who have limited resources. From the very beginning of the year we threw ourselves into the community response to COVID. Staff members helped out individually with emergency food deliveries and other volunteering roles, and the team as a whole adapted their delivery methods

Contribution of volunteers

Volunteers will continue to make a significant contribution to our project work. However, this year the impact of COVID meant the cancellation for much of the year of face to face activity and large events in particular. The staff team have been largely working from home since March 23[rd] 2020. The number of project volunteers fell sharply as there were very few opportunities to volunteer, no access to the office and a tiny number of sessions and events. Even the picking and packing of resource packs could not be done by volunteers because of strict protocols established by Public Health. This left volunteers frustrated and desperate to help, but their safety had to be the highest priority.

Some volunteering is specifically associated with particular projects such as Darnhill Festival but volunteers also carry out research, conduct interviews, contribute artwork for exhibition and publications, assist with administrative tasks at the office, particularly for Art for Wellbeing, maintain our stock room and the contents of our storage container. In a normal year the Darnhill Festival Association meet weekly to plan not only the summer festival, but a series of smaller events through the year usually held for fundraising purposes. There was no Festival in summer 2020 and the event in summer 2021 was on a much reduced scale, but we have maintained regular contact with volunteers in order to maintain their morale during a difficult year.

Staff team

There were no changes in personnel in the year. However, funding from The National Lottery made it possible for some members of staff to increase their hours, notably the Director who went full time once again.

3

CARTWHEEL ARTS LTD TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2021

ACHIEVEMENTS AND PERFORMANCE

It was of course an unprecedented year for Cartwheel as for every other organisation in the world. As soon as the first Lockdown was announced on March 23[rd] 2020 we threw ourselves into the community response. We were the only arts organisation in the borough not to be furloughed at any point. For all of us this was the most demanding year of our working lives.

We immediately recognised that the instant proliferation of online educational and creative activity, though welcome, would be of little use to many in the communities we support where access to computers and data is limited or nonexistent. Families with a couple of phones and no data were struggling to deliver home schooling let alone take part in online creativity. Furthermore many families had little in the way of creative resources at home. We saw the urgency of getting stuff to these families. Others were thinking along the same lines and so ‘Get Creative Inside!’ came about, the first of several creative resource packs for individuals and families that we developed and delivered during the year.

Face to face work ground to an immediate halt as we switched to delivery online and by phone and post. Using a hybrid model of delivery during the year we reached record numbers of people albeit in a distanced fashion. We were supported in this by our brilliant team of freelancers who turned around our requests to generate and design activities using simple materials in record time.

Thanks to emergency funding from Arts Council England we were able to commission 10 of our artists to work in pairs to develop activities addressing the climate emergency and we were delighted when ‘Collaborate’ was runner up in the climate category at the Culture Health and Wellbeing Alliance Awards in October 2020.

Income increased substantially for a second year running from £211,944 to £318,320 and the company recorded a surplus on unrestricted funds of £34,646 which took our unrestricted funds balance to £35,008. This was due in large measure to the award of funding from The National Lottery Coronavirus Community Support Fund which was made to boost our sustainability. It was already thanks to the decision in December 2019 by The National Lottery Community Fund to offer three years funding from January 2020 covering 50% of our core costs, that Trustees were able with confidence to declare the company a going concern.

The company delivered 35 projects (2019/20 37; 2018/19 42), working with 40 artists and arts organisations (2019/20 63; 2018/19 61). Volunteer numbers fell to near zero as explained above, but are expected to fully recover. However we offered just 35 sessions (2019/20 237; 2018/19 259) in the year. Participant numbers were 90 (2019/20 2,597; 2018/19 1,658), and attendances (interventions) were 120 (2019/20 3,927; 2018/19 2,823).

Audience figures went through the roof reaching (by one measure) over 200,000 (2019/20 40,140; 2018/19 14,780). This is the figure you get if you include the audience for our Overspill billboards in Heywood and Middleton, just one of the improvised methods we used to reach people when galleries and all public buildings were shut.

Audience figures are usually made up of attendances at live events and exhibitions, and readership of publications. This was a year with few live events and no conventional exhibitions, but also the year when we reached many thousands of people, particularly children and young people, through resource packs, care packages and weekly activities sent through the post. We also produced 8 resource packs, over 30 videos, and published 4 books.

So, in an extraordinary year the company again delivered a large number of projects but with far fewer direct participants and attendances. At the same time we reached many thousands of families in their own homes and the response on social media was overwhelming. It is hard to quantify the impact we made except in anecdotal terms, but we are proud of the contribution we made and of the effort across the arts and voluntary sector in Rochdale and across GM.

Once again there was a substantial increase in turnover, boosted in part by the contributions from a wide range of partners to the series of resource packs produced during the year. The combination of emergency payments from Rochdale Council, Arts Council England and The National Lottery Community Fund went a long way to offsetting the loss of income from other sources, and provided a springboard into 2021/22. Funders were extraordinarily flexible in varying and extending their funding and allowing for improvisation and experimentation. We are particularly grateful to GMCA, National Lottery Heritage Fund and National Lottery Community Fund.

We look forward to a gradual return to normal working while taking with us the learning from the pandemic – a blended or hybrid model of working at least for the next year and perhaps beyond.

4

CARTWHEEL ARTS LTD TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2021

ARTISTIC PROGRAMME 2020/21

Our COVID response

When the COVID pandemic struck in March 2020 all our face-to-face activity came to a grinding halt. The team threw themselves into a creative response to the Lockdown. This was so successful that we made it the subject of a mid-year Impact Report. In summary we produced and distributed 6,000 Get Creative Inside! family art packs, contributed to GMCA Creative Care kits for young people and older people and distributed 1,700 of the kits for young people across Rochdale Borough. Becky established a new website – Draw the Day – with a mixture of ‘how to’ and entertainment videos released 3 times a week, and invented Postal Projects as a safe way of engaging participants including 10 new participants to Art for Wellbeing who we did not meet in person during the year. Vicki organised online Doorstep Photography exhibitions in Langley and Darnhill and exhibited work from Overspill on 2 billboards,

Collaborate

With funding from the Arts Council Emergency Response Fund we were able to award Collaborate commissions to 10 freelance artists, working in pairs, and responding to the climate emergency. They could either produce a combined piece of work or two independent pieces as long as there was collaboration. In addition each duo produced postcard - activities for public distribution. Online exhibition https://youtu.be/dvJRA 28_GA

Stronger Communities

Darnhill Festival 2020

For the first time since it started in 2003, Darnhill Festival was cancelled in 2020 because of COVID. Darnhill is a former Manchester overspill estate built in the 1960s on the edge of Heywood. It is a low income neighbourhood with areas of severe deprivation. Over the years the Festival and its associated projects, managed by Cartwheel on behalf of Darnhill Festival Association, has addressed a variety of social issues, including juvenile vehicle crime, lack of play facilities for younger children and the restoration of the kickpitch.

The festival should have taken place on 4[th] July. We marked the date by posting information about some of the artists who would have been working on the festival on our social media sites in the week proceeding the festival. The 2019 festival film was shared on our Facebook page on the Saturday. We also sent the Darnhill Festival Association members an adult colouring book, pencils, biscuits and tea which arrived on Saturday as a consolation for the festival not taking place. The packs were well received. We are grateful to funders who allowed funding to roll over, or to be redirected into completely different activities.

Creative Christmas Art Pack

1063 Art packs were delivered to 4 schools in Darnhill in December, with a further 37 packs dropped with The Warehouse in Rochdale. The packs were funded by the DFA’s Award for All grant (originally awarded for Darnhill Festival 2020) with a contribution from The Guinness Partnership and Action Together (for The Warehouse packs). Each pack contained a booklet of 16 activities – one for each day of the Christmas holidays – and all of the materials to make them. The pack was designed by volunteer Lily Norwood and 4 artists designed the activities. We had lovely feedback from the schools.

Darnhill Fire Shows

Using Aspire funding from Guinness Partnership we put on a series of Fire Shows in December - one at St Margaret’s CE Primary, two at Our Lady & St Pauls RC Primary and a show for the youth service in the kick pitch. The show was watched by 434 children and young people and again, the feedback was fantastic. St Margaret’s said it was the first time the whole school had been together since March and so it was a special moment. A short film of the youth service show can be seen on our YouTube channel.

Darnhill Community Gardens (Postcode Local Trust)

Two gardening sessions were held in September with Sow the City and a tree planting session went ahead in February. The Lockdown made it difficult to deliver the project as planned but we got permission from the funder to change the remaining sessions to a series of woodwork skills workshops with young people from The Skill Mill and sessions with the youth service to make a “Wonderwall” for Darnhill Arts Week 2021.

Overspill

This National Heritage Lottery funded project, which completed in October 2020, explored the stories of people who moved from Manchester slum clearances during the 1950/60s to the six original 'overspill' estates across Greater Manchester, with a particular focus on Darnhill in Heywood and Langley in Middleton. Families were uprooted from inner city dwellings and moved to outer suburbs, mainly built on farmland. The project has delivered a busy programme of activities, workshops and interviews to identify and record the memories and experiences of the people who moved during that time. It has also delivered activities that better explain and interpret this heritage to new audiences.

5

CARTWHEEL ARTS LTD TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2021

The Overspill website showcases a growing number of stories about the early years of the two estates, supplemented by contemporary material about Life Under Lockdown. The National Heritage Lottery Fund agreed to an extension of the project deadline as a result of COVID. The outstanding features of the finale to the project were:

Lockdown Portrait Exhibition: Residents and business owners in Langley and Darnhill were surveyed about their experiences of lockdown and a photographer has been out to capture their portraits. Darnhill – https://overspillmcr.org/2020/06/23/life-in-lockdown-darnhill-an-online-exhibition/ Langley - https://overspillmcr.org/2020/06/23/life-in-lockdown-langley-an-online-exhibition/

Project Book: The book was part of the original plan and while some of the content changed end product was as planned. The book was posted out to Overspill participants with a ‘care package’ of tea and biscuits in lieu of the Manchester Central Library celebration event which could no longer take place.

Schools resource: The schools resource took the form of a children’s book written by Oliver Bishop and beautifully illustrated by Cartwheel volunteer Lorna McFarland. The book was gifted to schools and other community settings in Langley and Darnhill in September.

Billboard exhibition: We used some funding to buy space on two billboard on sites nearest to Langley and Darnhill (there are no billboards on the estates themselves) displaying photographs and stories from the project

Tales from Kirkholt

Kirkholt Million commissioned a project to produce a publication about the estate, looking at the history but also capturing a snapshot of the neighbourhood at a time of considerable change. Although interrupted by COVID, the project has continued with further interviews on doorsteps and by zoom. The book will be published in autumn 2021.

All Well & Good

Art for Wellbeing

Art for Wellbeing (AfW) is increasing its impact at local, regional and national levels through regular creative group work and innovative projects. Becky has been successful at drawing in funding from a wide range of sources and the programme is underpinned by the annual GMCA funding.

The AfW team had a hugely productive year and the team really stepped up at the start of the Lockdown. Stacey provided 1,645 hours of telephone support to members of Art & Soul but also to the 10 new members who joined during the pandemic who we had not then met. Jodie, Abi and Alex recorded 30 ‘how to’ videos taking people through the activities contained in the Art for Induction packs produced for Rochdale Council. Some of these have now been watched thousands of times.

Postal Projects was another pandemic adaptation which may stay with us. One of the artists on the team devises a project, sources the materials required, posts these out to participants followed by 8 weekly postcards, each featuring a creative activity for which the participants have already received the materials. This proved hugely popular with the new referrals we took during COVID and at time or writing we are on PP#9.

Art & Soul

Art & Soul are an art and support group of 13 regular members, with experience of mental health issues. Courses are led by a visual artist and supported by an Emotional Support Worker (ESW). In addition to the regular art sessions, members attend Wellbeing Check-ins. Cartwheel Arts work with the group to develop projects and provide project management support.

All face to face sessions were cancelled but contact was maintained by phone. Initially members showed no interest in Postal Projects, so wedded were they to in –person sessions. However as the Lockdowns continued many members relented.

Wellbeing Dominoes in schools

The pandemic made delivery of Wellbeing Dominoes in schools impossible with schools reluctant to let an outside contractor in unless absolutely essential. The AfW team developed a remote version of the delivery, which is being trialled at time of writing.

6

CARTWHEEL ARTS LTD TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2021

Early Help and Schools

There were once again a number of projects with Erica Field and her team, including ‘make along’ art videos for the national Linking Network. A series of videos was developed to support the team to carry out virtual language assessments for early years and KS2 new international arrivals, refugees or asylum seekers, or members of the Gypsy Roma Traveller (GRT) community with English as an Additional Language.

Stepping Stones

Face to face sessions with very small groups of residents in an outdoor marquee to engage residents living in Blue Pits Housing supported accommodation. The workshops incorporated transferable skills for the workplace, education or training for those furthest from the job market. Some lovely pieces were produced and are displayed now in the community garden. A lovely book was produced, A Day and a Season, documenting the artwork and creative work in wood.

You Must Remember This

This is a project developing a resource for carers of people with dementia, with a distinctive flavour reflecting the borough. The project was interrupted by COVID but we hope to publish the resource in autumn 2021. We will be looking at delivering the training sessions remotely.

Youth & Diversity

Barnardo’s Rochdale Project – The Boring Past

This project, funded by the National Lottery Heritage Fund was thoroughly sabotaged by the pandemic. Barnardo’s groups continued to meet during much of the pandemic as youth work in small groups was permitted for much of the time. However the original plan of working towards an exhibition proved impossible with all venues closed and the alternative arrangement, to produce an interactive website populated with video sketches also proved difficult to deliver.

Aspire #3 – Wonderwall

The Darnhill Festival 2020 would have been the Wonder Festival and the young people decided to build a Wonderwall. This was intended to be the opposite of Trump’s wall in that it would bring people together and help communities. A second element of the project was based on self-image and the assumptions that people make about one another. COVID put paid to the festival and interrupted the project, but once face to face working resumed the Wonderwall was built and made its debut at Darnhill Arts Week 2021.

Nature in Danger

This was a face to face arts based project during October half term for 9 x Year 7 pupils, delivered in partnership with Skylight Circus Arts and Vicky Lomax. Our sessions took place at Deeplish Community Centre, the first time the centre had been use since March. All the participants were either new international arrivals, refugees or asylum seekers, or members of the Gypsy Roma Traveller community with EAL. The video about the project is here https://youtu.be/rnXtrchyOLw

You Live & Learn

Art for Wellbeing Practitioner CPD

The Art for Wellbeing Team continue to engage in self-managed CPD sessions. Our 3 Artists and 3 Emotional Support Workers (Counsellors/Art Therapists) gain peer support, develop best practice and assure quality of delivery through this course which is focused on skill sharing and reflective practice around 5 themes, Communication / Practice / Quality / Outcomes / Collaboration. This has been really successful in maintaining the quality and impact of our delivery.

Project Management

There is a very small pool of freelance project managers in Greater Manchester and the surrounding area and no training opportunities in the participatory arts sector since the demise of C-PAL (Consortium for Participatory Arts Learning). Becky had devised a one-day training programme taking groups of our staff, freelancers, volunteers and students on placement through the general principles of project management and then our own procedures, with

group activities around devising and carrying out projects to address a range of issues, with regular curve balls thrown into the mix. We intended to offer this regularly as part of a programme of upskilling for our freelancers intended to create a tier of practitioners able to take on more responsible roles. The pandemic has forced Becky to devise an online Zoom version which we have run once.

7

CARTWHEEL ARTS LTD TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2021

The artists

Cartwheel worked with 40 artists and arts organisations during 2020/21. Here is the roll of honour:

Archive+, Mandy Beck-McKim, Charlotte Bishop, Oliver Bishop, Alex Blakey, Alison Cooper, Stacey Coughlin, Nick Farrimond, Elaine Fox, Michelle Green, Salma Khalid, Shamshad Khan, Katie King, John Lindley, Natalie Linney, Vicky Lomax, Sean Lovell, M6 Theatre, Anjum Malik, Chris Marshall, Lily Norwood, Mitch Oldham, One Green World, Danielle Porter, Lisa Risbec, Abi Rogers, Sumit Sarkar, Jodie Silverman, Alison Skinner, Skylight Circus Arts, Brian Slater, Small Things Creative, Sow the City, Laura Sutcliffe-Tasker, Touchstones Rochdale, Travelling Light Circus, Ben Turner, Harry Wheeler, Stewart Whiteside Dean, Xylo.

Supported through Rochdale Borough Culture Network and Live Well Make Art

We administered funding and small grants schemes for both Rochdale Borough Culture Network and Live Well Make Art, albeit on a much reduced scale because of COVID, and were able to support the following artists and organisations: Parvez Qadir, Demesne Community Centre, Creative Health, Victoria Ofobve.

Student placements

Once again, in spite of COVID we were able to offer student placements on the University of Manchester ICP scheme and Manchester Metropolitan University Integrated Health & Social Care course.

Emma Armitage, studying for an Arts Management, Policy & Practice Masters from the University of Manchester did a fantastic piece of research on the most deprived Lower Super Output Areas (LSOAs) in Rochdale, linking them to local schools and examining levels of uptake of Free School Meals and also the numbers of pupils with English as an Additional Language. She did all this without leaving her bedroom in Dorset.

Students Hafiza Ali, Moriam Khanom, Ibtisam Nazir, Zara Riyasat, Rohima Begum and Olivia Carling from MMU also did a substantial piece of group research in support of our Little Artists project, going above and beyond in providing recommendations for our practitioners. Our Director Rick Walker attended an end of project review organised by their department.

FINANCIAL REVIEW

Overview

Income rose from £211,944 to £318,320 and the company recorded a surplus on unrestricted funds of £34,646 which increased our unrestricted funds balance to £35,008. This is almost entirely due to emergency funding from The National Lottery Coronavirus Community Support Fund which was intended to put the company on a more sustainable footing.

We were fortunate enough to also receive Arts Council England Emergency Funding as well as a Small Business Rates grant from Rochdale Council.

The receipt of three year funding from The National Lottery Community Fund covering 50% of our running costs, to include the salaries of all five members of staff plus overheads, continued to have a transformative effect. Our grants officer, Aneeqa Javed, has been hugely supportive and we are indebted to her.

We were delighted to retain our position in the Greater Manchester Combined Authority Culture and Social Impact Fund for 2020 – 2022 and received a grant of £30,000 in the year. Of this £11,203 goes towards the Director’s salary, and the balance is for project work within Art for Wellbeing. We used the funds to great effect as part of the community response and we are grateful to GMCA and to Marie-Claire Daly in particular for being so flexible.

We assumed that non grant income would collapse as a result of the pandemic. It is true that commissions from Rochdale Council and other statutory bodies initially dried up completely. However, this was largely compensated for by the large sums contributed by partners organisations to Get Creative Inside! and other creative resources produced during the year. Since the year end many projects which had been frozen by COVID have resumed, some with significant adaptations.

The phoenix-like revival of the charity continues. Income slumped to £126,799 in 2018, a historic low and has since recovered steadily - £165,359 in 2019, £211,944 in 2020, £318,320 in 2021 and our forecast is that we will achieve record income in 2022, in excess of £350,000 and perhaps reaching £400,000.

8

CARTWHEEL ARTS LTD TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2021

Risk management

The charity maintains a Risk Register which covers matters including governance, legislation and compliance, succession planning, finance and funding, operational matters, partnerships, reputational risk, and premises. The Risk Register is reviewed at each Board meeting and updated accordingly.

It now includes a significant section on global pandemics, with COVID security emphasised in every aspect of the charity’s activity and behaviour. This has replaced the previous major risk identified, which was the need to secure future funding, a challenge common to all charities and hugely exacerbated for many by the pandemic. Trustees must always ensure that the charity accesses adequate sources of funding.

In addition, each project has its own risk assessment, using the same system as the Risk Register. Larger projects, such as Darnhill Festival, will have a comprehensive Event Plan, showing the chain of command etc. COVID has meant that the project template has had to be substantially changed.

General Data Protection Regulations

We continue to refine our approach to GDPR, with locked filing cabinets and the steady destruction of sensitive material according to our document destruction schedule, part of our Information Governance procedures. We have a contract with Emerge Recycling for confidential shredding. There were no data breaches requiring action in the year. Our new Ninox database is still in development but the functionality has improved enormously.

Principal funding sources

The charity’s principal funding sources were as follows:

Source Amount Purpose
TheNational Lottery CommunityFund £61,806 Contributionto core costs
Greater ManchesterCombinedAuthority £30,000 Funding of theDirector’s postandArt for Wellbeing
TheNational Lottery CommunityFund £37,282 COVIDCommunity SupportFund–emergencyfunding
Arts Council EnglandEmergencyResponseFund £31,427 Core costs plus Collaborate
RochdaleBoroughCouncil £10,000 COVIDSmall Business grant
Link4Life (now YourTrust) £10,000 Contributionto core costs
Link4Life (now YourTrust) £10,000 Smallgrantsfund- RochdaleBoroughCultureNetwork
RochdaleBoroughCouncil - PublicHealth £20,000 Contributionto Get CreativeInside!
RochdaleBoroughCouncil – Education £10,000 Contributionto Get CreativeInside!
RochdaleBoroughwideHousing £10,000 Contributionto Get CreativeInside!
Link4Life (now YourTrust) £10,000 Contributionto Get CreativeInside!
CuprousMinds £3,000 Contributionto Get CreativeInside!
Darnhill Festival Association £2,400 Contributionto Get CreativeInside!
Darnhill Festival Association £17,405 MainlyDarnhill WinteractivitiesincXmas packs
Arts Council EnglandProject Grants £13,491 Fundingfor ThePoetryMiles
Rochdale SaferCommunitiesPartnership £10,928 FundingforGROW!(laterSkill Mill)
Ragdoll Foundation £8,997 Fundingfor LittleArtists (firstinstalment)
RochdaleBoroughCouncil £6,000 Fundingfor LittleArtists
WorkersEducational Association(ESF) £8,789 FundingforStepping Stones
RBCEarlyHelp and Schools £8,535 Artfor Inductionand othercommissions
National LotteryHeritageFund £6,300 FundingforOverspill(finalpayment)
Action Together £2,815 Creative packs
CuriousMinds £2,200 Fundingfor Naturein Danger
GranadaFoundation £2,000 Fundingfor Darnhill Festival
GuinnessPartnership £2,000 ContributiontoDarnhill Xmas packs

Investment policy and review

The charity does not have investments as such. We have two bank accounts. Our current account is with the Cooperative Bank. We have a deposit account with Virgin, though interest rates are now negligible. We separate our funds to take advantage of the £85,000 government insurance policy in the event of either bank failing.

Reserves

The Trustees would like the charity to hold free reserves (unrestricted funds not invested in fixed assets or otherwise designated) equivalent to three months running costs, which equates to approximately £40,000. The free reserves this year have recovered to stand at £35,008. This is due almost entirely to support from The National Lottery Community Fund.

9

CARTWHEEL ARTS LTD TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2021

Going concern

We are fortunate in having a broad spread of income sources. Each year we aim to cover our core costs, mainly through full cost recovery from project grants. We made a loss in each of the three previous years, after three years of modest surpluses. This year our circumstances have been massively impacted by the pandemic and in particular by the emergency funding from The National Lottery Community Fund aimed at increasing the resilience of the company.

The award of funding from The National Lottery in December 2019 had already changed our situation dramatically. It meant that for three years from January 2020 50% of our core costs, including all the salaries of the staff team at the time, were covered by that funding. Taken together with our GMCA funding it means that a little over 60% of our core costs were covered. Since then we have added capacity through staff members taking on additional hours, but we are still in a position of having a substantial element of our running costs covered.

The COVID pandemic saw an immediate and imaginative response from the arts sector, supported by Rochdale Borough Council, Link4Life(YourTrust) and Rochdale Boroughwide Housing and many other organisations. Their contributions partly explain the significant increase in our turnover.

At time of writing, face-to-face work is resuming but there is the repeated hint that an autumn Lockdown may be necessary. We were extremely fortunate to secure emergency funding from three different sources – Rochdale Council Small Business Rates grant, Arts Council England and The National Lottery Community Fund. Since the year end we have been fortunate to receive additional funding through two funds administered by Rochdale Borough Council – the Restart grant and the Culture Fund.

In the first five months of 2021/22 we have secured funding or commissions from 23 different sources and as a consequence once again will already be running over 30 projects in the year with more to come. This places pressure on the team and it is important that we do not take on more than we can deliver.

There are still two keys to long term security. One is to secure long-term grant funding (i.e. 3 years or longer). Some funders, partly as a result of the pandemic, have changed their funding priorities and models and moved back to providing funding for core costs, rather than expecting applicants to use Full Cost Recovery. So we hope to secure a mix of funding - revenue funding to cover core costs and project funding including Full Cost Recovery. The second key is to increase non-grant income significantly, building on the progress made over recent years.

We are already in a position to say that in 2021/22 we will achieve record turnover and will produce a surplus. Whether this momentum can be maintained over the next three years depends on us continuing to build partnerships and design innovative and creative proposals which attract funding and also develop products and services which meet the requirements of commissioners.

FUTURE PLANS

The Business Plan 2020-25 was updated in September 2020, as was the annual Action Plan which sets out the detailed targets for each year.

The COVID pandemic has marked a seismic shift in delivery and is likely to cast a very long shadow. There are elements of the adaptations to delivery and governance that we made during the pandemic which we will retain. It turns out for example that Postal Projects work far better for some people with chaotic lifestyles, caring responsibilities, severe anxiety or mobility issues. And much as we all dislike Zoom it saves a huge amount of time for Board members, staff and practitioners when used judiciously.

COVID and the worldwide Black Lives Matter movement, which also arose during the year, shone a harsh light on social inequality in our communities. In January 2021 we adopted an Anti-Discrimination Statement and an accompanying Action Plan. This highlights all the initiatives we intend to take in terms of governance and the artistic programme to actively combat systemic inequality. It is a living document which is constantly developing. Any project must be assessed in terms of the benefit it will bring to the struggle against discrimination. We will also be reviewing all our activities and those we commission in the light of the ongoing climate emergency.

In particular we will seek funding for 2 initiatives. One will be a research project to gauge the impact of the pandemic on the communities we serve, to establish the needs and priorities of those communities and then to deliver work in response. The second will be a training and business development programme aimed at supporting young people from minority communities to take up careers in the participatory arts, a tough proposition at the best of times, and these are not the best of times.

10

CARTWHEEL ARTS LTD TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2021

The remarkable success of Wellbeing Dominoes in schools in Rochdale has been interrupted by the virus and the Art for Wellbeing team have developed a remote version with the training taking place online and, in theory, available to all schools in Rochdale Borough. Initial trials seem to have gone well and when we have the evidence we will be offering the programme outside Rochdale.

Our relationship with RBC Early Help and Schools has continued with several projects commissioned to facilitate remote learning and communication between schools. A more intense project, Little Artists, will see us working with three early years groups drawn from refugee and asylum seeker families, Gypsy Roma Traveller families and cared for children, with the aim of producing a creative resource to be distributed to 150 families across the borough.

We were unable to deliver Darnhill Festival in 2020 for the first time since the first festival in 2003. which was particularly disappointing as the DFA had raised a significant funds. However, we were please to be able to offer a low key alternative, Darnhill Arts Week, in 2021. This is another example of a ‘blended approach’, made necessary by COVID, which we may retain in the longer term. We have been retained as project managers by the DFA. We will also continue with the programme of environmental improvements in the heart of the estate. Vicki has taken over the administration of the Darnhill Steering Group, which brings together the principal stakeholders on the estate.

We hope to develop a project which will target a number of wards in each of the four boroughs where we principally operate, all at the wrong end of the Index of Multiple Deprivation, with a view to offering a coordinated approach to developing creative activity and learning, with the aim of producing demonstrable improvements in wellbeing and engagement. In Rochdale current and forthcoming projects will see us working in Newbold, Kirkholt and Deeplish for the first time in a number of years.

We will continue to win commissions and to promote our training products.

STRUCTURE GOVERNANCE AND MANAGEMENT

Governing document

The charity is a company limited by guarantee governed by its memorandum and articles of association dated September 7 1987, as amended by special resolutions dated November 23 2010 and November 21[st] 2017. It is a registered charity with the Charity Commission. The Trustees of the Charity (and Directors of the company) are also the members of the company.

Appointment of trustees

One-third of the Board of Trustees retires each year, (those who have been longest in office), but retiring Trustees are eligible for re-election, for a maximum of three terms, or nine years. After that, Trustees may still be elected on an annual basis, providing 75% of their fellow Trustees support the application. The Board may appoint Directors to fill casual vacancies.

The Directors have no beneficial interest in the Company and are not remunerated for any of the services they provide as Directors of the Company.

The Directors who served during the year together with any changes are listed on page one of the Annual Report.

Trustee induction and training

New directors are provided with an information pack and briefing on the work of the organisation, and attend an information session at Cartwheel’s offices. We feel that it is important that Trustees understand the nature of the work we do and also our extremely modest circumstances, and a tour of 110 Manchester St helps with this. New trustees are briefed on their legal obligations under charity and company law, the Charity Commission guidance on public benefit,

the content of the Memorandum and Articles of Association, the Task Group structure, the business plan, funding, etc. They are presented with recent publications, reports and publicity materials. Trustees are encouraged to attend external training events to enhance their understanding of their role, such as those provided by local CVS branches.

11

CARTWHEEL ARTS LTD TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2021

Organisation

The Board of Trustees has a maximum complement of 12, though we have never had more than 9 Trustees. The Board meets 4 times per year, plus an annual Awayday and the AGM. In addition, there are five Task Groups – HR/Policies, Finance, Marketing & Communication and Premises plus, hopefully for a limited period the Recovery TG which is tasked with helping the charity navigate its way back to post COVID normality. Trustees are expected to serve on at least one Task Group, which are composed of a combination of Trustees and staff. Task Groups meet in between Board meetings to consider relevant matters and make recommendations to the full Board. The Director is appointed by the Board and has some delegated authority for operational matters within strict frameworks, such as the scheme of financial delegation.

Pay and remuneration for senior staff

The salaries of all staff are set with regard to the going rate in the sector at any given time and all are currently linked to points on the JNC scale. The core team consists of the Director, Operational Development Manager and Finance Officer. During the year there were two project manager posts - Art for Wellbeing held by Becky Smyllie and Stronger Communities held by Vicki Lomax. All five staff posts have been regarded as permanent since the successful application to The National Lottery.

Future Project Co-ordinators will generally have three year contracts. Their remuneration is generally set for the three year period within the application to the funding body which is paying for project staff.

Staff salaries are reviewed by the Board in July, with any increase awarded backdated to April. Salary levels in general are reviewed by the HR Task Group and any recommendations must be approved by the Board.

Related parties

None of our trustees receive remuneration or any other benefit from their work with the charity, and none claimed expenses during the year. We maintain a register of interests which lists all the relevant interests of our Trustees, including other directorships, membership of Boards of Trustees or Management Committees of other voluntary organisations, school governorships etc.

Any connection between a Trustee of the charity with a contractor engaged by Cartwheel must be disclosed to the board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported. No Trustee or staff member is related to any other Trustee or staff member.

One significant event which is likely to take place during the 2021 calendar year is the retirement of our Director, Rick Walker after 20 years with the company. Trustees have been engaged in succession planning for some time. We will be seeking support directly for the post of Director at this crucial period.

Co-operation with other organisations/charities

Cartwheel works closely with a wide variety of other charities, arts groups, educational bodies, community organisations and social enterprises. Sometimes this cooperation is formal and guided by contracts or memoranda of understanding, but often it is more informal.

Our longest association is with Darnhill Festival Association , themselves a registered charity, with whom we jointly organise Darnhill Festival. The DFA own the title to the festival and contract Cartwheel so far on an annual basis to project manage the event and the educational programme leading up to it. They also organise on their own account a series of smaller events through the year which are essentially fundraising events.

Connected with this is a relationship of equal length with Guinness Partnership , the social landlord on the Darnhill estate. Guinness provides volunteer support on the festival day and has in most years provided a small cash grant. Two members of staff provide the core roles at the smaller Christmas festival as Santa and Mrs Claus.

Guinness has vacated their offices on the estate, which have been taken over by Rochdale Connections Trust and we look forward to working closely with them.

We have also had a long association with Barnardo’s Rochdale project, delivering a series of projects over the years with their Young Person’s Forum and, more recently the Art Attack group. During the year our partnership work delivering a Heritage Lottery funded project ‘The Boring Past’ was severely disrupted.

Art for Wellbeing began as a formal written partnership between Cartwheel, YourTrust (formerly Link4Life) and Rochdale Mind . We continue to work regularly with both organisations and through Art for Wellbeing we have gone on to develop working relationships with over a dozen organisations, notably Motiv8, Pennine Care NHS Foundation Trust and Turning Point.

12

CARTWHEEL ARTS LTD TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2021

Networks

Rochdale Borough Culture Network

We continue to service the RBCN and to administer the RBCN pots of funding. Some pots are small grants, either general purposes or linked to particular events, and there is a separate pot designed to offer awards of up to £500 as match funding for successful applications to Arts Council England’s National Lottery funding streams (formerly Grants for the Arts. The small grants scheme during the year of COVID was much curtailed but it did fund a superb video piece by Parvez Qadir.

Live Well Make Art

We are members of the core group of Live Well Make Art (Arts, Health and Social Movements) the programme led by Gerri Moriarty. We hold the funds for the network and supported a number of microprojects in Greater Manchester as well as supporting a research project funded by the University of the West of England.

Artschain

Rick and Becky attend the monthly Artschain meetings in Manchester for artists and organisations producing socially engaged art and have both played a part in the campaign to persuade the Arts Council to recognise and support participatory arts.

Staff also attend the Rochdale Children and Young People’s network, Action Together’s Grassroots Gathering, and Manchester Arts Sustainability Team.

TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

The trustees (who are also directors of Cartwheel Arts Ltd for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SMALL COMPANY PROVISIONS AND APPROVAL

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

Approved by the Board of Trustees and signed on its behalf by:

Alyson Malach

Alyson Malach – Chair

Date: 29/09/21

13

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE CARTWHEEL ARTS LTD FOR THE YEAR ENDED MARCH 31 2021

I report to the charity trustees on my examination of the accounts of the company for the year ended March 31 2021 which are set out on pages 15 to 26.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Chittenden Horley

Peter Smith BA FCA DChA

For and on behalf of: HGA Accountants & Financial Consultants Ltd t/a Chittenden Horley Chartered Accountants

456 Chester Road Old Trafford Manchester M16 9HD Date: 30/09/21

14

CARTWHEEL ARTS LTD STATEMENT OF FINANCIAL ACTIVITIES (including the income and expenditure account) FOR THE YEAR ENDED MARCH 31 2021

Notes
Incoming resources from generated funds:
Donations
2
Charitable activities
3
Investment income - bank interest
TOTAL INCOME
EXPENDITURE
Expenditure on charitable activities
4
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
BEFORE TRANSFERS
Transfers between funds
NET MOVEMENT IN FUNDS
6
TOTAL FUNDS BROUGHT FORWARD
12
TOTAL FUNDS CARRIED FORWARD
12		 Unrestricted
Funds
£
90,753
28,557
45
119,355		 Restricted
Funds
£
47,964
151,001
-		 Total
Total
2021
2020
£
£
138,717
32,434
179,558
179,241
45
269
318,320
211,944
277,240
190,357
277,240
190,357
41,080
21,587
-
-
41,080
21,587
46,000
24,413
87,080
46,000
198,965
116,972 160,268
116,972 160,268
2,383
32,263		 38,697
(32,263)
34,646
362		 6,434

45,638
35,008 52,072

The notes on pages 17 to 26 form part of these financial statements.

15

CARTWHEEL ARTS LTD BALANCE SHEET AS AT MARCH 31 2021

Notes
FIXED ASSETS
Tangible Assets
8
CURRENT ASSETS
Debtors
9
Cash at Bank and in Hand
CREDITORS
Amounts falling due in one year
10
NET CURRENT ASSETS
CREDITORSamounts falling
due in more than one year
11
TOTAL NET ASSETS
FUNDS
Unrestricted
12
Restricted
12
TOTAL FUNDS		 2021
£
4,923
165,651		 2021
2020
£
£
-
11,857
101,909
113,766
48,818
101,861
101,861
(14,781)

87,080
35,008
52,072
87,080		 2020
£
-
64,948
170,574
68,713
64,948
(18,948)
46,000
362
45,638
46,000

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

For the year ending March 31 2021, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies and no notice has been deposited under section 476 requiring the company to obtain an audit of its accounts for the year in question.

Directors’ responsibilities

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The notes on pages 17 to 26 form part of these financial statements.

Approved by the Board and authorised for issue on: 29/09/21

And signed on their behalf by:

Alyson Malach

Alyson Malach - Chair

Company registration number 2161995

16

CARTWHEEL ARTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

1 ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared: under the historic cost convention; 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 (FRS102) effective January 1 2019 (second edition – October 2019); FRS102; and the Companies Act 2006. The charity constitutes a public benefit entity as defined by FRS102.

The accounts are prepared in £ sterling, the operational currency of the charity.

Fund accounting

General funds are available at the discretion of the directors in furtherance of the general objectives of the Company. Restricted funds are funds subject to specific restrictive conditions imposed by funders or by the purpose of the grant.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, 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 under the circumstances

Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. The following applies to particular types of income:

Grants , whether of a capital or revenue nature, are recognised when the charity has entitlement to the funds, any performance conditions have been met and it is probable that the income will be received.

Donations from individuals and other bodies (not being of the nature of a grant) are recognised when receivable.

Earned income is measured at the fair value of the consideration received or receivable for services and goods supplied, net of discounts.

Deferred income

Income is only deferred and included in creditors when:

Expenditure

Costs are defined as follows:

Costs of generating funds

Includes those costs associated with attracting voluntary income and in applying for new funding and sponsorship.

Charitable expenditure The costs of delivering the charitable activities. Governance costs The costs associated with meeting the constitutional and statutory requirements of the charity and include fees for external scrutiny of the accounts and costs linked to the strategic management of the charity.

All costs are allocated between expenditure categories of the SOFA on a basis designed to reflect the use of resources. Costs directly relating to a particular activity are allocated directly and other costs (support costs) are allocated on an appropriate basis to reflect the usage of resources. Details are given in note 4. All expenditure is shown inclusive of VAT, where applicable, as the company is not VAT registered and hence cannot reclaim any input VAT.

17

CARTWHEEL ARTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

1 ACCOUNTING POLICIES (continued)

Pension contributions

Previously the Company contributed to the approved personal pension schemes of certain employees at the rate of 7.5% of basic gross salary. From November 2016 it has enrolled members of staff in the NEST, which complies with the requirements of auto-enrolment, with employer contributions of 7.5%.

Before the introduction of work place pensions, the charity made contributions to employees’ own pension funds. It has continued to do so for two employees who have opted out of auto enrolment, but this arrangement is not available for new employees.

These are defined contribution schemes and the Company has no further obligation to contribute over and above this percentage.

Tangible fixed assets and depreciation

Assets costing less than £1,000 (previously £500 up to 31/3/15) are not capitalised, but written off to revenue in the year of acquisition.

Depreciation is provided on the cost of tangible fixed assets in order to write off the cost after taking account of scrap values over the expected useful lives as follows:

Furniture and office equipment 25% Straight line Project and computer equipment 25% Straight line

Debtors

Trade and other debtors are recognised at the settlement amount due and prepayments are valued at the amount prepaid.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

Financial instruments

The charity has only basic financial instruments which are initially recorded at cost, subsequently measured at their settlement value.

Cashflow statement

Advantage is taken of the exemption in the SoRP for small charities not to present a Statement of Cashflows.

18

CARTWHEEL ARTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

2 DONATIONS
Revenue Grants:
National Lottery Community Fund
Core funding
Coronavirus Community Support
ACE - emergency funding
RBC - COVID Small Business
Peter Kershaw Trust
GMCA - re staff post
Donations:
Donations - Darnhill Festival
Donations - Y&D re Aspire
Donations - general		 Unrestricted 2021
Restricted		 Total Unrestricted 2020
Restricted
Total
£
61,806
-
18,384
10,000
-
-
-
-
563		 £
-
37,282
-
-
-
10,562
120
-		 £
61,806
37,282
18,384
10,000
-
10,562
-
120
563		 £
15,347
-
-
2,000
-
-
-
17		 £
£
-
15,347
-
-
-
-
-
-
2,000
10,562
10,562
646
646
3,862
3,862
-
17
15,070
32,434
90,753 47,964 138,717 17,364

3 INCOME FROM CHARITABLE ACTIVITIES

Darnhill Festival

Darnhill Festival
GMCVO
ACE (channelled grant)
Action Together
Granada Foundation
Darnhill Festival Ass. & others
Other project funding
Art for Wellbeing
Little Artists
Overspill
Stronger Communities
You Must Remember This
Youth & Diversity
Art & Soul
Other Projects
ACE Collaboration
Guinness Partnership - Garden
Link4Life - RBCN project
Tesco - Volunteers
Other income
Total		 -
-
-
-
12,903		 -
-
500
2,000
-		 -
-
500
2,000
12,903		 -
-
-
-
25,221		 1,000
1,000
3,000
3,000
-
-
-
-
-
25,221
4,000
29,221
48,736
48,736
-
-
27,600
27,600
-
-
18,500
18,500
10,736
10,736
700
700
-
-
1,000
1,000
3,100
3,100
1,000
1,000
-
38,648
111,372
150,020
115,372
179,241
12,903 2,500 15,403 25,221
-
-
-
-
-
-
-
-
-
-
15,654		 85,542
14,997
6,300
24,919
-
2,200
-
13,043
-
1,500
-
-		 85,542

14,997
6,300

24,919

-
2,200
-
13,043
-
1,500
-
15,654		 -
-
-
-
-
-
-
-
-
-
-
38,648
15,654 148,501 164,155 38,648
28,557 151,001 179,558 63,869

19

CARTWHEEL ARTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

3 INCOME FROM CHARITABLE ACTIVITIES (continued)

Art for Wellbeing
Action Together
GMCA
WEA
Creative packs:
Action Together
The Charity Service
Curious Minds
Link4Life
Manchester Guardian
Rochdale BC
Rochdale Boroughwide Housing
Self Made:
Awards for All
BUPA
Rochdale BC
Little Artists
The Ragdoll Foundation
Rochdale BC
Overspill
National Lottery Heritage Fund
Guinness Partnership
The Riverside Group
Stronger Communities
Action Together
Arts Council
Link4Life
Rochdale Borough Council
You Must Remember This
Rochdale BC
Youth & Diversity
Barnardo's
Curious Minds
Guinness Partnership
Art & Soul
Forever Manchester
Rochdale BC		 Unrestricted 2021
Restricted		 Total Unrestricted 2020
Restricted
Total
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 £
438
19,438
8,789
2,377
500
3,000
10,000
1,000
30,000
10,000
-
-
-		 £
438
19,438
8,789
2,377
500
3,000
10,000
1,000
30,000
10,000
-
-
-		 £
-
-
-
-
-
-
-
-
-
-
-
-
-		 £
£
-
-
19,438
19,438
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,930
9,930
18,055
18,055
1,313
1,313
48,736
48,736
-
-
-
-
-
-
25,200
25,200
2,000
2,000
400
400
27,600
27,600
-
-
-
-
-
-
-
-
-
-
18,500
18,500
7,104
7,104
-
-
3,632
3,632
10,736
10,736
200
200
500
500
700
700
- 85,542 85,542 -
-
-		 8,997
6,000		 8,997
6,000		 -
-
- 14,997 14,997 -
-
-
-		 6,300
-
-		 6,300
-
-		 -
-
-
- 6,300 6,300 -
-
-
-
-		 5,464
13,491
500
5,464		 5,464
13,491
500
5,464		 -
-
-
-
- 24,919 24,919 -
- - - -
-
-
-		 -
2,200
-		 -
2,200
-		 -
-
-
- 2,200 2,200 -
-
-		 -
-		 -
-		 -
-
- - - -

20

CARTWHEEL ARTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

4 CHARITABLE EXPENDITURE
Staff costs
Direct project costs
Premises & Insurance
Travel and subsistence
Publicity & marketing
Support costs
Charged to restricted funds		 Unrestricted 2021
Restricted		 Total Unrestricted 2020
Restricted
Total
£
93,635
157,635
13,387
-
67
12,516
(160,268)		 £
-
-
-
-
-
-
160,268		 £
93,635
157,635
13,387
-
67
12,516
-		 £
76,809
90,140
12,941
197
130
10,140
(108,160)		 £
£
-
76,809
-
90,140
-
12,941
-
197
-
130
-
10,140
108,160
-
108,160
190,357
116,972 160,268 277,240 82,197

5 SUPPORT & GOVERNANCE COSTS

Support costs
Staff costs
Professional fees
Board costs
Staff & board training
Loan interest
Office costs & other costs
Total support costs		 Governance Other support
Costs
2021		 Total Governance Other support
Costs
Total
2020
£
-
2,314
905
96
-
303		 £
-
-
-
1,823
1,320
5,755		 £
-
2,314
905
1,919
1,320
6,058		 £
-
2,330
160
10
-
240		 £
£
-
-
-
2,330
-
160
195
205
2,640
2,640
4,565
4,805
7,400
10,140
3,618 8,898 12,516 2,740

Costs that can be wholly attributed to either support or governance are allocated directly to those functions, and other costs are allocated either on the basis of the estimation of time spent (staff costs) or consumption of resources (office costs).

6 NET INCOMING RESOURCES AFTER TRANSFERS

NET INCOMING RESOURCES AFTER TRANSFERS 2021 2020 This is stated after charging/(crediting): £ £ Accountant/Independent examiner's fees Report 950 950 Accountancy and payroll costs 1,364 1,380 - - Depreciation charged on fixed assets - - Directors' remuneration & trustees' expenses

21

CARTWHEEL ARTS LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

7 STAFF INFORMATION
a Staff costs
Salaries and wages
Employer's pension contributions
Employer's NI contributions		 2021
2020
£
£
85,332
70,510
6,400
5,288
1,903
1,011
93,635
76,809

No employees earned more than £60,000 pa in either year

b Key management personnel

The key management of the charity comprise the trustees and senior staff (as set out on page1). The trustees do not receive any remuneration for their services.

The total employee benefits of other key management were as follows:

c Average number of employees
The average number of employees was as follows:-
Charitable
Administration		 38,817
2021
Average
number
4
1
5		 27,722
2020
Average
number
4
1
5

22

CARTWHEEL ARTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

8 TANGIBLE FIXED ASSETS

8 TANGIBLE FIXED ASSETS
Cost
As at April 1 2020
As at March 31 2021
Depreciation
As at April 1 2020
As at March 31 2021
Net Book Value
As at March 31 2021
As at March 31 2020
9 DEBTORS
Income receivable
Prepayments & other debtors
10 CREDITORS falling due within one year
Trade creditors
Loan - GMCVO
Funds in trust
Social security & other taxes
Income in advance
Accruals		 Furniture
& Office
Equipment
£
16,352		 Project &
Computer
Equipment
Total
£
£
31,257
47,609
31,257
47,609
31,257
47,609
31,257
47,609
-
-
-
-
2020
£
11,233
624
11,857
6,476
7,719
4,764
890
24,527
4,442
48,818
16,352
16,352
16,352
-
-
2021
£
4,825
98
4,923
1,926
7,719
8,364
1,597
45,012
4,095
68,713

Funds in trust represent monies received from two sources. Link4Life funds provide matched funding of up to £500 each for successful applications from artists and organisations based in the borough of Rochdale to Arts Council National Lottery Project Grants. Live Well Make Art funding supports a small grants scheme available to artists and health workers across Greater Manchester.

11 CREDITORS falling due in more than one year

Loan - GMCVO

14,781 18,948
14,781 18,948

The loan from GMCVO is unsecured and interest is charged at 6.6% flat rate (12.5% APR). The loan was repayable from April 2020 in 56 monthly instalments of £921.75 and a final instalment of £922. The loan was received in January 2020. On November 2 2020, the lender agreed a deed of variation under which interest only of £220 was payable for six months, with repayment at £921.75 commencing again in May 2021.

On April 6 2021, the lender agreed another deed of variation under which no payments of interest or capital would be made between April 2021 and September 2021, with interest only being paid in October 2021. Thereafter, the loan is repayable in 32 monthly instalments of £1,053.33, including interest of £220 per month.

The split between due in one year and more than one year given in the notes at March 31 2020 was based on the situation existing at the year end under the first deed of variation.

The loan has been made in order to allow the charity to finance the costs of developing and diversifying its earned income steams.

23

CARTWHEEL ARTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

12 STATEMENT OF FUNDS

Balance
31/03/2021
£
35,008		 35,008 2,000
-
3,936
784
-
1,389
14,997
-
-
13,886
1,068
8,919
-

4,512
-

-
-

-

581
-
-
-
-		 52,072 87,080
Income
Expenditure
Transfers
£
£
£
119,355
(116,972)
32,263
119,355
(116,972)
32,263
2,500
(1,500)
-
438
(438)
19,438
(17,533)
-
8,789
(8,005)
56,877
(56,877)
-
(16,917)
-
14,997
-
6,300
(11,987)
-
-
-
-
13,991
(105)
-
10,928
(9,860)
-
(89)
-
2,200
(2,200)
120
(4,633)
-
-
-
-
13,043
(13,043)
-
-
-
-
-
-
1,500
(1,500)

-
-
-
37,282
(5,019)
(32,263)
10,562
(10,562)
-
198,965
(160,268)
(32,263)
318,320
(277,240)
-		 32,263 -
-
-
-
-
-
-
-
-
-
-
-
-
(32,263)
-		 (32,263) -
(116,972) (1,500)
(438)
(17,533)
(8,005)
(56,877)
(16,917)
-
(11,987)
-
(105)
(9,860)
(89)
(2,200)
(4,633)
-
(13,043)
-
-
(1,500)

(5,019)
(10,562)		 (160,268) (277,240)
119,355 2,500
438
19,438
8,789
56,877
-
14,997
6,300
-
13,991
10,928
-
2,200
120
-
13,043
-
-
1,500
-
37,282
10,562		 198,965 318,320
Balance
31/03/2020
£
362		 362 1,000
2,031
-
-
18,306
-
5,687
-
-
-
9,008
-
9,025
-
-
-
-
-
581
-
-
-
-		 45,638 46,000
Income
Expenditure
Transfers
£
£
£
81,502
(82,197)
-
81,502
(82,197)
-
4,646
(3,646)
-
-
19,438
(21,000)
-
-
-
-
-
-
-
29,298
(10,992)
-
-
-
-
25,200
(29,522)
-
2,400
(2,400)
-
-
-
-
-
-
-
18,500
(9,492)
-
-
-
-
14,598
(6,773)
-
(5,293)
700
(700)
-
-
-
-
-
(3,120)
1,000
(1,000)
3,100
(2,660)
-
1,000
(1,000)
-
-
-
10,562
(10,562)
-
130,442
(108,160)
-
211,944
(190,357)
-		 - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 - -
(82,197) (3,646)
(21,000)
-
-
(10,992)
-
(29,522)
(2,400)
-
-
(9,492)
-
(6,773)
(5,293)
(700)
-
(3,120)
(1,000)
(2,660)
(1,000)
-
(10,562)		 (108,160) (190,357)
81,502 4,646
-
19,438
-
-
29,298
-
25,200
2,400
-
-
18,500
-
14,598
-
700
-
-
1,000
3,100
-
1,000
-
10,562		 130,442 211,944
Balance
01/04/2019
£
1,057
 1,057
 -

-

3,593

-

-

-

10,009

-

-

-
1,200
5,293
-
-
3,120
141
-
-
-		 23,356 24,413
Unrestricted Funds:
General fund
Restricted Funds:
Darnhill festival
Art for Wellbeing:
Action Together
GMCA
WEA
Creative packs
Self made
Little Artists
Overspill
National Heritage Lottery Fund
Other grants
Stronger Communities
Poetry Miles
Skill Mill
You Must Remember This
Youth & Diversity
Curious Minds re Bubble Up
Other grants & donations
Art & Soul
Big Lottery Fund - AFA
Other grants
Other Projects
ACE Collaboration
Darnhill Grow Wild
Darnhill Garden
Link4Life - RBCN project
Morrison's Foundation
Tesco - Volunteers
National Lottery Community Fund - Coronavirus
Community Support Fund
GMCA - staff post

24

CARTWHEEL ARTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

12 STATEMENT OF FUNDS (continued)

Transfers

The Big Lottery Community Fund provided funding under the Coronavirus Community Support Fund part of which was specifically to rebuild the charity's free reserves to ensure resilience going forward. A transfer has been made to unrestricted funds in respect of this.

Restricted fund balances carried forward

Restricted fund balances carried forward
Darnhill Festival Towards future project costs
Art for Wellbeing: Towards future project costs
Little Artists Towards future project costs
Stronger Communities Towards future project costs
You Must Remember This Towards future project costs
Youth & Diversity Towards future project costs
Overspill Towards future project costs
Link4Life - RBCN project Towards future project costs

All the above will be utilised in 2021/22

The costs of the Darnhill Festival are met from a mixture of unrestricted and restricted income. The income and expenditure:

INCOME
Donations - Darnhill Festival
Grants
Darnhill Festival Association
and others
EXPENDITURE
Direct and support costs
Net Income/(expenditure)		 Unrestricted 2021
Restricted		 Total Unrestricted 2020
Restricted
Total
£
-
-
12,903		 £
-
2,500
-		 £
-
2,500
12,903		 £
-
-
25,221		 £
£
646
646
4,000
4,000
-
25,221
4,646
29,867
(3,646)
(28,867)
1,000
1,000
12,903 2,500 15,403 25,221
(12,903) (1,500) (14,403) (25,221)
- 1,000 1,000 -

13 ANALYSIS OF COMPANY NET ASSETS BETWEEN FUNDS

Fund balances at March 31 2021 are represented by:-
Tangible fixed assets
Net current assets
Creditors due in more than one year
Fund balances at March 31 2020 are represented by:-
Tangible fixed assets
Net current assets		 Unrestricted
Funds
£
-
49,789
(14,781)		 Restricted
Funds
Total
£
£
-
-
52,072
101,861
-
(14,781)
52,072
87,080
-
-
45,638
64,948
45,638
64,948
35,008
-
19,310
19,310

25

CARTWHEEL ARTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

14 CONSTITUTION

The Company is limited by guarantee and does not have a share capital. In the event of the Company being wound up the members are committed to contributing £1 each.

15 TAXATION

The Company is a registered charity and is entitled to claim annual exemption from UK corporation tax.

16 CAPITAL COMMITMENTS

There were no capital commitments authorised and contacted for at the end of the year (2020 £Nil).

17 OPERATING LEASE COMMITMENTS

The company had the following minimum commitments under non-cancellable operating leases:

Due within one year
Due between 2 and 5 years		 2021
£
2,400
-
2,400		 2020
£
2,400
-
2,400

26

CARTWHEEL ARTS LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2020

The following page does not form part of the statutory accounts

27

CARTWHEEL ARTS LTD DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED MARCH 31 2020

INCOME
National Lottery Community Fund
ACE Emergency Funding
RBC - COVID Small Business Grant
Peter Kershaw Trust
GMCA - re staff post
Donations
Project income - grants and fees
Investment income - bank interest
TOTAL INCOME
EXPENDITURE
Gross salaries
Social Security Costs
Pension costs
General project costs
Rent and services
Publicity and marketing
Travel and subsistence
Staff and Board training
Board costs
Office costs
Stationery
Postage
Telephone, fax and internet communications
Accountancy & professional fees
Loan interest
Charged to restricted funds
TOTAL EXPENDITURE
SURPLUS BEFORE TRANSFERS
TRANSFERS BETWEEN FUNDS
SURPLUS AFTER TRANSFERS
FUNDS BROUGHT FORWARD
FUNDS CARRIED FORWARD		 Unrestricted
Funds
£
61,806
18,384
10,000
-
-
563
28,557
45		 Restricted
Funds
£
37,282
-
-
-
10,562
120
151,001
-		 Total
2021
2020
£
£
99,088
15,347
18,384
-
10,000
-
-
2,000
10,562
10,562
683
4,525
179,558
179,241
45
269
318,320
211,944
85,332
70,510
1,903
1,011
6,400
5,288
157,635
90,140
13,387
12,941
67
130
-
197
1,919
205
905
160
3,040
2,715
-
-
127
75
2,891
2,015
2,314
2,330
1,320
2,640
-
-
277,240
190,357
41,080
21,587
-
-
41,080
21,587
46,000
24,413
87,080
46,000
119,355 198,965
85,332
1,903
6,400
157,635
13,387
67
-
1,919
905
3,040
-

127

2,891

2,314
1,320
(160,268)
 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
160,268
116,972 160,268
2,383
32,263		 38,697
(32,263)
34,646
362		 6,434
45,638
35,008 52,072

28