SPIT IT OUT SCIO Jff))+ fl O( TRUSTEES, ANNUAL REPORT AM) FINANCIAL STATEMENTS For rtbe period 111 Aug 2022 - 31" Juty 2023 Scottish Charilable Incorporated OrgaDisatioD (SC051134) Spit it Out SCIO SC051134 Annual Report & Financial Statements For the Period Ended 31" July 2023 CONTENTS PAGE Index Page Trustee Annual Re￿rt Inde￿ndent Examiners Report Statement of Receipts and Payments Statement of Balances Notes 9-12 Page I Spit it Out SCIO SC051134 Annual Repon & Financial Statemenis For the P¢riod Ended 31" July 2023 TRUSTEES, ANNUAL REPORT The trustees are pleased to present their report and financial statements together with the independent examiners report for the year ended 31" July 2023. Chgrity NAM¢ Spit li Out SCIO Charity abo as Th¢ Spit it Out Piojwt Charity Number SC051134 Printipal Address I Summerhall Newington Edinburgh EH9 IPL Website Address Current Trustees 1.07.2022 1.07.2022 0.07.2022 Chair Secretary Tre&surer 0.07.2023 Independent Exarniner Pag¢ 2 Spit it Out SCIO SC051134 Annual Report & Financial Statements For the Period End¢d 31" July 2023 TRUSTEES, ANNUAL REPORT STRUCTURE GOVERNANCE AND MANAGEMENT Governing Document Spit it Out SCIO was r¢gist¢r¢d &s a charity with the Office of the Scottish Regulator {OSCR) on the 21° July 2021. It became Scottish Charitable InCor￿rated Organisalion (SCIO) on this dat¢ and is governed by its constitution. Appointment of Trustees The Board which meets r¢8ularly throughout the year, are the charity tntstees. The trustees are app)in*d by the membership at th¢ Annual General Meeting (AGM). During the year the trustees may co-opt other trustees to serve on the board tivice per annum if they believe it is in the interest of the charity to do so. All trustees retire at the AGM but are eligible for re-election. The constilution allows for a minimum of three and a maximum of eleven. Organisation Structure The trustees ar¢ responsible for the strategic direction and governance of the charity. There are members ofthe chariiy who are able to attend meetings and do have certain voting powers, however they have no liability tt> pay any sums to meet the organisation debt. OBJECTIVES & AcfiviTIES The Spit it Oui SCIO exists:_ To build a professional n¢twork of Scottish based artists and provide safe S￿¢S for discussions about mental health, gender issues, sex FK)Sitivity and healin8 through creativity in Scotland. To fight to improve the accessibility of the arts and culture industries: . by providing a platfom) for artists who have been prevented from progression in the arts due to marginalisation (Female identifying people, people of colour. people living with from mentsl illnesses and people from the LGB TQIUA+ con)munity). by offering free and accessible artistlc and educational content: live and online perforniances, podcasts and multimedia content on our social media platforn]s. The advancements of human rights, equality and diversity. by creating aWa￿nesS campaigns around consent. racism. homophobi4 transphobi sexism and mental health discrimination. by offering fre¢ workshops designed to reduce prejudices and stign]as around thesc th¢m¢s. by promoting restorative justice and other fornis of conflicl resolution or reconciliation. The advancements of education by offering free educational content and opportunities around ¢onsenL mental health, sex positivity and creativity. by organising educational events such as multimedia festivals offering conferences and Q&A with specialists and artists. Page 3 Spit it Out SCIO SC051134 Annual Report & Financial Statements For the Period Ended 31" July 2023 TRUSTEES, ANNUAL REPORT ACHIEVEMENTS & PERFORMANCE Spit it Out is an award-winning Scottish based organisation dedicaied to opening conversations around consent, mental health and healing through creativity and Community care. We reaIise the overarching goals of our project through collaborating with our community in delivering free activities in Edinburgh, Glasgiow and online. We work to create lasting change in our community and create a support network with people who feel isolated and who have experiene£d trauma and m¢ntal health crises. The organisation was founded to originally centre the voices of vulnerable groups and cultiva* empathy between dIV￿gent communities. Spit it Out was awarded th¢ "C¢l¢brating diversity" award from the Epic Awards in 2020, organised by Creative Lives. It was also nominated by Creative Edinburgh for the "In¢lusion- and "Community" awards in 2022. The Spit It Out collective is entirely forni¢d of women and nonbinary I￿ople, the majority of which are neurodiverse, with 70% black and people of ¢olour representation and 800/0 LGBTQIA+ representation, Our Outeomes The SIO audience.. feels less lonely thanks to a community that recognises their needs and the issues important to them. feels mor¢ empowered to express their experiences through the medium of their choice. learn new techniques to better support their own and others. mentsl health. learn new skills they can use in their personal and professional lives. The general public: has a b¢tter knowledge of ways to support marginalised groups. has an understanding of altemative routes to care and crisis supp)rt. separate from state. AYE THRIVE We organise monthly marginalisd-led workshops where we invite people from the community to join us for an evening where they can leam in a safe and trauma-infomied environment. AYE CONNECT Monthly meet-ups for the community: we invite people from the community to join us for an evening of discussions. gam¢s and activities. We believe the meel-ups have allowed members of our community to feel l¢ss alone and to feel welcome and safe through this initiative. AYE SHARE We organise creative events with live perfonnances and open mics. We realised that it was more important than ever to use our platforni to give opportunities to black and people of colour and queer perfoTmers. We Curafr our events with this priority in mind and it Is always a huge success. AYE BREATHE We work with vulnerable adults who have experienced trauma and mental health crises. We wanted to creat¢ a programme that would be accessible to all and would bring a community together through outdoor activities. THE SPIT IT OUT FESTIVAL We provided a fortnigbt of immersive mental health and arts f¢stRval across Glasgow, Edinburgh and online. Page 4 Spit it Out SCIO SC051134 Annual Report & Financial Staiemenis For the Period Ended 31° July 2023 TRUSTEES, ANNUAL REPORT ACHIEVEMENTS & PERFORMANCE cont'd AYE RIGHT We invite the community to meet and diseuss sensitive tOPi&8. We educate ourselves and the participants on ditTerent ways to help our community to find a¢¢ountability and to heal. THE PODCAST The Spit it Out podcast invites mernbers of the comrnunity to share their experience anonymously, giving them tools to use their p¢rsonal ¢xperience as an activism tool to help others. THE PHLEGM MAGAZINE A platforn) for people to express themselves through art that centres on difficult topics. We aim to educate and inforn] peopl¢ about thes¢ topics such as boy neu- trality, sex, trdutna and dcpr¢ssion. Specialis¢d Supwrt Our goal is to give paid opportunities and training opportunities to our Community. helping them realise their strengths and hoiw to use them in their professional and personal lives. CollalKTrrations and Partnersht We created partnerships with over 40 organisations, collectives, individuals and venues all around the world in order to deliver and expaThl our work. FINANCIAL REVIEW Charity income for the peTiod stated is £176.792 {2022-£77,055) and expenditwe of £147.313 {2022- £05,369), luvin¥ surplus uf £29,479 (2022-£11,686). UI￿¢stricted fwids of £15.420 (2022-£7,324) and restricted of £25,745 (20224,362), grand total of £41,165 (2022-£11686). Reserves Policy The tn]stees' p)licy is to maintsin sufficient reseryes to meet operating costs of running events &8 they occur. APPROVAL "I"his repN)rt was approved by the trustees and sign¢d on their behalf by.. Date lair Spit it Out- SCIO is a Cbgritable Ineorpornted Orygdni8ation. Scottish Charity No. SC051134 Page 5 Spit it Out SCIO Scottish Charity No. SCO51134 IIYDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES I repK)rt on th¢ accounts of the chaTity for the period ended 31° July 2023 which are set out on pages 7 to 12. R¢sp¢etii'¢ responsibilities of Trustee8 aDd Examio¢r The charity's Trustees are responsible for th¢ prq)ardtion of the accounts in accordance with the ternis of the Charities and Tn￿[eeS Inveslmenl (Scotland) Acl 2005 and the Charities Accounts (Scotland) R¢gulations 2006. The charity Trustees consider that the audil requirement of the R¢gulation I￿] ) (d) of the Accounts Regulations does not apply. It is my respKinsibility to cxamine the accounts as required under section 44(1) (c) of the Aot lo state whether Forticular mattets have come to my attention. Basis of lttdependeDt Examiner's >itafement My examination is Ca￿led out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includcs consideration of any unusual iteTns or dibiloSUT¢S in the acL()unt)', ynd s¢eks" ¢xplatkdions from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express and audit opinion on the Niew given b), the accounts. Independent Examinerls Statement In the course of my ekimination, no matter has com¢ to mv att¢ntion l. Which gives me re&qonable cause to believe in any material respect the following requirements have not been met.. . To keep accounting records in accordance with S¢ction44 (1) (a) or the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - To prepare accounts with acco￿ with the accounting word and comply with Regulation 9 of the 2006 Accounts Regulations. 2. To which, in my opinion, attention should be draNNTr in order to ¢nable a proper understanding of th¢ Accounts to be reached. Date of signing Indep¢ndent Exatniner Page 6 Spit it Out SCIO SC051134 Annual Report & Financial Statements For the Period Ended 31" July 2023 STATEMENT OF RECEIPTS AND PAYMENTS 2023 2023 2023 2022 UnrestrKted Rutricted Totsl Total Receipts DC￿l10nS & ¢3ft Aid Grants FUndrai￿n9 Trading ¢Jher Charitabl8 Acliwities Interest TOTAL RECEIPTS 8,049 447 321 160,C68 8,370 160,515 1,647 70,035 3.967 290 1,066 50 1.303 2,136 2,136 16,403 160.389 Payments charitab￿ Actikqties 6 Fkrship Fund - DisbUrSen￿t 8.(I)7 135,265 3,741 143,272 3.741 65,129 Indewident &nina 3￿ 240 TOTAL PAYTEP￿s 8.307 147 313 Surplu81Deficit for period 21.383 29,479 Page 7 Spit it Oui SCIO SC051134 Annual Report & Financi￿ Statements For the Period Ended 31 July 2023 STATEMENT OF BALANCES 1123 2023 2023 2022 Unre8tricted Rutrioted Totsl Total Funds Reconclllatlon Babnce as a11st A￿st 7,324 11,686 surp￿￿DefiCIt 21,383 29,479 11.686 15,420 25.745 Current Assets 2023 88nk Account 31stJuly Cost 7,372 Dep CLKn 1,843 Current Value 5,529 Assgts (Cor￿UterS & ID 5,529 Tdal Liabilities ZJ 2023 2023 2022 IndepeThJent E￿I)natiOn F88 3CQ 240 240 These a¢¢ounts were approved by the Tn￿ and signed on their behalf by: DAte 201I0/202J Page 8 Spit it Out SCIO SC051134 Annual Report & Financial Statements For the Period Ended 31" July 2023 NOTES TO THE ACCOUNTS l. Basis of Preparation These accounts have been prepared on the Receipts and Payments b&sis in accordance with: a) The Charities & Trustees Investment (Scotland) Act 2005 b) The Charities Accounts (Scotland) Regulations 2006 (as amended). There have been no changes to the preparation or to the previous year's accounts. 2. Fund Aeeounting a) Unrestricted funds are those that nvdy be used at the discretion of the trustees in furtherance of the objects of the charity. b) Restricted funds are those that may only be used for specific purposes. Restrictions arise when SFecified by th¢ donor, or when funds are rdised for a specific pUry￿Se$. c) Any purposes are set out below in the further notes 3. Taxation a) The charity is not liable to corwration t&x or capital gains t&x on its charitable activilies b) The charity is not registered for VAT. thus all costs are shoNvn inclusive of VAT charged. 4. TraD&gctions with trustees and related Parties a) No remuneration was paid to trustees or any persons connected with them during the year {2021- £nil) b) No travelling expenses were reimburs¢d to trustees this year or1&8t annual period. Page 9 Spit it Out SCIO SC051134 Annual Report & Financial Slatements For the Period Ended 31" July 2023 NOTES TO THE ACCOUNTS cont'd S.Grants Unrestricted R¢stri¢t¢d Total Funds Funds 2023 Total 2022 EIFF - Commission Corra Foundation Magic Little Grant- Local Giving EVOC - Trive Fest Scotmid- Community Conn¢¢t Edinburgh Council - Flexible Fund: Local Cultural Festival Events Edinburgh Council - 22123 Diversity and Inclusion Fund EVOC - Thrive Xmas Natlonal Lottery - Awards for All National Lottery - Evaluation Scotland Foundation Scotland Creative Scotland - Open Fund for organisation Tudor Trnst Alpkii Foundation Creative Lives NHS Scotland - Thrive Arts The Austin and Hope Pilkington TnL8t LUSH - Charity Pot SEAD - Small Grant The Robertson Trust - The Small Grant The ClothwoTkers' Foundation The Supporting Act Foundation - Impact Grant Morrisons Foundation Th¢ W¢ir Charitable Trust PRS - Open Fund for organisation EVOC 2 - Community Mentsl Health and Wellbeing Fund 1,000 2JOO 500 360 330 197 3,741 500 3,938 500 7,920 7,920 9.701 2,000 2,lJOO 300 6,152 666 9036 9,618 9,618 63.136 63,136 36,407 2,000 200 83 2,200 1,000 1,500 2200 1,000 1500 250 6WO 7,100 250 6,51)0 7,100 21,498 11,246 4,643 4,5(K) 21,498 11346 4,643 12,966 12.966 160,068 160515 70,035 Page 10 Spit it Out SCIO SC051134 Annual Report & Flnancial Statements For the Period Ended 31" July 2023 NOTES TO THE ACCOUNTS cont'd Unre$trirted Restricted Total Fund$ Funds 2023 Total 2022 6.cost of Charitable Activities Events Fre¢lance Staff Advertising Merchandise Accountancy Insurance Equipment & Repairs Travel Parking & Transport Expenses PostagetPackaginglStationery Rent Printing Website IT Sundries Depreciation 119 659 14,130 108,588 98 77 14349 109347 98 1331 25 501 2,139 8,876 43,304 617 2,486 114 124 185 777 504 1,989 308 3J58 1,146 775 266 1,254 25 221 265 280 1,874 375 329 154 3,680 98 755 73 881 1,737 357 2,701 831 1,082 786 1.843 1256 2.066 511 6J81 929 1,837 859 1,843 8,007 135,265 143272 65,129 Pagell Spit it Out SCIO SC051134 Annual Report & Financial Stal¢ments For the Period Ended 31" July 2023 NOTES TO THE ACCOUNTS Movement in Funds Asat 0110812022 Asat R¢eeipts Payments 3110712023 Unrestrieled Funds General Fund SEAD - Small Grnnt Corrn Foundation 7J24 15.956 7,860 250 197 15,420 197 7J24 16,403 8J07 15,420 Restrieled Funds Creative Scotland - Open Fund "Aye Festival" Creative Scolland - Open Fund for org8ni$atioD National Lottery - Awards for All Morrison$ Foundation Edinburgh Council - Flexible Fund: Local Cultural Festivydl Events Edinburgh Council- 22123 Diversity and ID¢IusioD Fund PRS - Open fund for organRsatioD NHS Scotland - Thrive Art$ EVOC 2 - Community Mental Health And Wellbeing Fund LUSH - Charity Pot The Robertson Trn$t-The Small Grant Tbe Weir Charitable Trn$t Corrn Foundation - Hardship Fund The Cloth Workers, Foundation The Supporting Act Foundation - Impact Grant The Austin and Hope Pilkington Trust Local Giving- Magic Little Grant LUSH - Charity Pot Party 4J62 4J62 63.136 63.136 9,618 9,618 11246 11246 7,920 7,920 2,0(Kl 2.000 4,500 4.5110 2300 2200 12.966 7,054 1273 6,500 4292 3,741 1571 5,912 227 6JOO 4,643 3,741 7,100 351 5529 21,498 7,772 1,000 51Kb 321 13,726 321 4J62 160J89 139,006 25,745 Total Funds 11,686 176,792 147J13 41,165 Purpose of Funds: GeD¢ral Fund Restrieted Fund *Unrestrieted funds for any eharitable purpose *Restricted fund for restrieted spending whether from Funder or fundraising Page 12