Charity registration number 1183955 (England and Wales)
Company registration number 11768366
ARTS AND HOMELESSNESS INTERNATIONAL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ARTS AND HOMELESSNESS INTERNATIONAL
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
B M Knowles
L K Meredith
R Hadley
T Henderson
M Patel
R M R Schutt
S Shukry
A Palavathanan
(Appointed 27 February 2024)
P Palavathanan
(Appointed 27 February 2024)
H Jacobson
(Appointed 24 October 2024)
Charity number (England and Wales)
1183955
Company number
11768366
Registered office
Union House
111 New Union Street
Coventry
CV1 2NT
Independent examiner
Clarkson Hyde LLP
3rd Floor
Chancery House
St Nicholas Way
Sutton
Surrey
SM1 1JB
ARTS AND HOMELESSNESS INTERNATIONAL
CONTENTS
Page
Trustees' report
1 - 7
Independent examiner's report
8
Statement of financial activities
9
Balance sheet
10
Notes to the financial statements
11 - 18
ARTS AND HOMELESSNESS INTERNATIONAL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's articles of association, the Companies Act 2006 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 (FRS 102) (effective 1 January 2019)".

Objectives and activities

Arts and Homelessness International (AHI) was founded at Streetwise Opera in 2016 to connect and strengthen the sector, worldwide.

 

AHI is a company limited by guarantee, governed by its Memorandum and Articles of Association and incorporated on 15th Jan 2019. It is registered as a charity with the Charity Commission.

 

Appointment of trustees

As set out in the Board Procedure Policy, in the case of a new Chair of the Board, the exiting Chair should not be involved in the recruitment process except in an advisory role.

 

Existing Trustees are invited to put themselves forward as candidates to the Nominations Committee. If the successful candidate is already a Trustee, they should be elected as the Chair Designate for one board meeting and then installed as Chair at the next, upon the retirement of the current Chair. If the successful candidate is not already a Trustee, they should be formally invited and elected as a Trustee first and then as Chair Designate (this can happen at the same board meeting).

 

In the case of appointment of Trustees, the Nominations Committee is responsible, on behalf of the Board, for the recruitment process.

 

It is chaired by a Trustee other than the Chair of the Board and will include at least three Trustees, one of whom will chair the committee.

 

The Chair evaluates current skills, knowledge and experience (a ‘Skills Audit’) and, in light of this, prepares a simple description of the role and the capabilities required for a particular appointment or appointments.

 

Trustee induction and training

On appointment, Trustees will receive an induction pack which will include:

 

A copy of the Board Responsibilities and Procedures;

A declaration of the Register of Interests;

Details of particulars AHI needs for filing with the Charity Commission and Companies House, along with contact information for the staff team, and a Declaration of Eligibility to Act;

 

Governing Documents including the Articles of Association;

Most recent audited accounts;

Strategic Plan;

Organisation chart;

Current year annual budget;

Dates of important events or activities including any Board meetings, fundraising events, ‘Away-days’, performances and workshops;

The current Organisational Risk Assessment.

 

As part of the induction process, new Trustees can meet existing Trustees and others involved with the charity, such as members of staff, volunteers and beneficiaries, outside the board meeting. It is also encouraged that they attend activities, if there are any scheduled.

ARTS AND HOMELESSNESS INTERNATIONAL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -

Organisation

The board of Trustees administers the charity. The board normally meets quarterly and there are sub-committees covering Nominations, Finance, Marketing and Representation. Directors are appointed by the Trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Directors have delegated authority, within terms of delegation approved by the trustees, for operational matters including finance, employment and artistic, performance-related activity.

 

A summary of the 2023-24 year

AHI continues to support and strengthen the arts and homelessness sector across the world, with particular focus on our three main communities: People who are/have been homeless; projects and organisations who work in the arts and homeless sectors (from grass-roots projects in homeless centres to major museums wanting to welcome and work with homeless people more effectively); and policy/systems change.

 

Some of the key highlights this year:

 

 

As usual, we are honest about where things have been challenging, which you will find at the end of this report. We relish the challenges particularly that come with being an authentically co-created charity which involves fighting against historic organisations power structures and working practices that are often at odds with our community.

 

 

ARTS AND HOMELESSNESS INTERNATIONAL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -
Achievements and performance

Overall performance

 

AHI works to bring positive change to people, projects and policy in homelessness through arts and creativity. Our aims are to connect and strengthen arts and homelessness and advocate for the use of arts in the homeless community around the world. We are committed to co-creation and at least 50% of our board and staff are or have been homeless.

 

A) Outputs: We do this through a programme of events and exchanges and Advocacy, Research and Training including:

 

 

 

Outputs and stats

Number of

people/events

Notes

Events and exchanges (regular online exchanges for the sector, the Arts and Social Outcomes Network, Council Scrutiny Groups)

 

98 events

 

116 in total in 2022/23

Training events (Co-creation, Cultural Spaces and Homelessness, How to Create an Arts and Homelessness Project, Professional Development for Creatives)

 

26 events

 

21 in 2022/23

People who are/have been homeless attending events

 

864 people

 

1,038 in 2022/23

 

ARTS AND HOMELESSNESS INTERNATIONAL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -

B) Outcomes/impacts: We measure our aims through connections we make, how projects are strengthened or created and the policy change that results from our work. We also measure the impact of our interventions on the people we work with in terms of well-being, agency, resilience and skills (the areas identified in The Literature Review of Arts and Homelessness, Shaw, 2019).

 

Outcome

Result

Notes/quotes

People

 

 

 

 

 

 

 

Increase in knowledge and skills

 

 

 

100% of those who attended our professional development training increased in knowledge and skills

 

‘Being part of the leadership programme has increased my skill set in creative delivery, team management, co-creation, global collaborations, ethical applications, project administrations’

 

‘Through forum sessions and events such as the Fair Pay and Lived Experience event, I've broadened my knowledge of working in arts and

homelessness’

 

 

 

 

 

Increase in well-being

 

 

 

100% of Associates reported increase in well- being

 

‘I am in awe for AHI identifying the need for this programme and delivering it in such a way that truly makes a difference for artists who are homeless. I became homeless because of my disabilities and I lost all my confidence. After my first contact with AHI, I felt I was there because I had something to offer’

 

 

 

Increase in Agency

 

100% of Associates increased in agency

 

‘I have had to mask my true self all my career and this was only the second space where I unmasked myself and the only time it has been a positive experience’

 

 

 

Increase in Resilience

100% of Associates increased in resilience

 

‘The programme taught me that there is no shame in my homelessness and my life experiences can be used in the art I make and that will be celebrated also’

 

 

 

 

 

 

 

Employment/paid opportunities

 

100% of Associates gained professional work as a result of the programme

 

Of the 77 people AHI employed during the year, 40 were or had been homeless (52.6%); and 50.2% of AHI’s expenditure went directly to people who are or have been homeless

 

Paid opportunities included for AHI, for Westminster Housing First, International Street Medicine Conference and Southbank Poetry festival.

 

One project we worked with in Lebanon used some experimental arts funding we gave them to employ a lighting designer who was homeless for some workshops – he used his fee to get himself and his family passports and he sought asylum in Switzerland where he is now living

 

 

ARTS AND HOMELESSNESS INTERNATIONAL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -

Projects

 

 

 

 

Connections made

 

223 projects engaged in 98 events making potentially thousands of connections.

 

Countless collaborations took place including transnational poetry collaborations between Argentina and UK for the Southbank Poet Stikes event; Associates ‘She’s at Home’ event, a project from UK and LA started

working with each other

 

 

 

 

 

 

Projects strengthened

 

223 projects engaged (41% more than the previous year)

 

100% of projects who won awards said it had positively impacted their project

 

Projects involved in training said that it had increased their skills and confidence to work with homeless people by 200%

 

 

The Barbican fed back the following after AHI trained them: ‘There was so much care, expertise and knowledge that went into the day and so many people spoke to me afterwards about how much they gained and how much food for thought it gave them. I can really feel this is the beginning of some

more joined up and exciting work in how we support people who have experienced homelessness

 

New projects emerging as a result of AHI

 

Over 20 new projects started as a result of AHI

 

New projects included 3 books published with Associates and 2 new companies and a new project run by Associates; the first Awards for the sector; poetry collaborations; 2 new peer networks; a new global hub in Latin America; the tour of a new exhibition

 

Policy

 

 

 

Policy change / systems change

New Benefits Resource created for the sector with the Arts and Social Outcomes Network

 

 

Free on AHI’s website and used by many orgs

 

 

Charity Commission gave AHI permission to pay trustees with lived experience

 

 

Many other orgs are following us including Culture Health and Wellbeing Alliance. Our social media posts about

paying trustees attracted 50k views

 

 

 

New Homelessness Strategy co-created with homeless people from Medway

 

 

This included 4 main policy changes

ARTS AND HOMELESSNESS INTERNATIONAL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -

Learning and what could have been better

 

Staff illnesses – this continues to be an issue for AHI and the individuals who are ill. Since we commit to having a staff and board half of whom are/have been homeless, it is not uncommon for people in the organisation to have to take extended periods of leave. This is ‘normal’ in the homelessness sector and we are committed to finding a way for people who are or have been homeless to excel. We want to create a charity that does not discriminate people for illnesses.

 

Funding continues to be a challenge for AHI and the whole charity sector. We are meeting this challenge by continuing to diversify income streams including through individual giving and earned income.

 

Financial review

The charity ended this year with a temporary negative reserve as a result of a grant of £30k due in March 2024 being received in April, just after year-end. Once this grant was received, the reserves of the Charity were built up to the previous level of £18k. It is the intention of the Trustees to build the reserves further over the next 2-3 years so that they reach the level of 3 months running costs, which currently equates to £30k. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.

 

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Looking Ahead

 

We have an exciting year planned in 2024/25 with our 3rd International Arts and Homelessness Summit; the next cohort of the Associates; a new Radical Governance Training programme and 2 of our Associate Alumni going to Venice Biennale for a British Council fellowship.

 

Conclusion

 

2023/24 has been a monumental year with more policy and systems changes, large- scale projects and AHI moving to a co-created leadership framework. Our Associates programme – a world first leadership programme for creatives who are or have been homeless – continues to flourish and we are reaping the rewards of the alumni who are now working for AHI in a freelance capacity and in the wider sector.

 

We continue to face challenges because of the way we work and our commitment to building a workforce of people who experience high levels of ill health because of their lived experience. But we are more committed than ever to make this work for them and the charity.

 

Thanks

 

We are incredibly grateful to our Board of Trustees and staff who work tirelessly; our partners and members across the world, networks for arts orgs, homeless orgs and individuals; our funders including our individual givers, especially David Wise, our Crowdfunders, Esmee Fairbairn Foundation, Paul Hamlyn Foundation, Linbury Trust, Albert Hunt Trust, Arts Council England. A special note of thanks to our friends at Old Diorama Arts Centre who have given us free office space from this year.

 

ARTS AND HOMELESSNESS INTERNATIONAL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -
Structure, governance and management

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

B M Knowles
L K Meredith
R Hadley
R P McDowall
(Resigned 18 October 2023)
T Henderson
M Patel
R M R Schutt
S Shukry
A Palavathanan
(Appointed 27 February 2024)
P Palavathanan
(Appointed 27 February 2024)
H Jacobson
(Appointed 24 October 2024)

The trustees' report was approved by the Board of Trustees.

L K Meredith
R Hadley
Trustee/Director
Trustee/Director
29 January 2025
ARTS AND HOMELESSNESS INTERNATIONAL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ARTS AND HOMELESSNESS INTERNATIONAL
- 8 -

I report to the trustees on my examination of the financial statements of Arts And Homelessness International (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

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

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

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certfied Accountants, which is one of the listed bodies.

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 charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements 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 financial statements 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 financial statements to be reached.

Andrew Seton (FCCA)
Clarkson Hyde LLP
3rd Floor
Chancery House
St Nicholas Way
Sutton
Surrey
SM1 1JB
30 January 2025
ARTS AND HOMELESSNESS INTERNATIONAL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
2
139,347
110,000
249,347
43,974
194,000
237,974
Charitable activities
3
23,211
-
23,211
36,890
-
36,890
Total income
162,558
110,000
272,558
80,864
194,000
274,864
Expenditure on:
Charitable activities
4
189,625
108,762
298,387
90,514
199,618
290,132
Total expenditure
189,625
108,762
298,387
90,514
199,618
290,132
Net income/(expenditure)
(27,067)
1,238
(25,829)
(9,650)
(5,618)
(15,268)
Other recognised gains and losses:
Other losses
9
(153)
-
(153)
(230)
-
(230)
Net movement in funds
6
(27,220)
1,238
(25,982)
(9,880)
(5,618)
(15,498)
Reconciliation of funds:
Fund balances at 1 April 2023
18,857
-
18,857
28,737
5,618
34,355
Fund balances at 31 March 2024
(8,363)
1,238
(7,125)
18,857
-
18,857

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

ARTS AND HOMELESSNESS INTERNATIONAL
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 10 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
10
488
1,012
Current assets
Debtors
11
13,897
18,425
Cash at bank and in hand
3,767
35,778
17,664
54,203
Creditors: amounts falling due within one year
12
(25,277)
(36,358)
Net current (liabilities)/assets
(7,613)
17,845
Total assets less current liabilities
(7,125)
18,857
The funds of the charity
Restricted income funds
15
1,238
-
Unrestricted funds
16
(8,363)
18,857
(7,125)
18,857

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 29 January 2025
L K Meredith
R Hadley
Trustee/Director
Trustee/Director
Company registration number 11768366 (England and Wales)
ARTS AND HOMELESSNESS INTERNATIONAL
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 11 -
1
Accounting policies
Charity information

Arts And Homelessness International is a private company limited by guarantee incorporated in England and Wales. The registered office is Union House, 111 New Union Street, Coventry, CV1 2NT.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity has received sufficient additional donations after the end of the year to restore the balance sheet to solvency. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
ARTS AND HOMELESSNESS INTERNATIONAL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 12 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33.33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

ARTS AND HOMELESSNESS INTERNATIONAL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 13 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
44,347
-
44,347
5,474
-
5,474
Grants
95,000
110,000
205,000
38,500
194,000
232,500
139,347
110,000
249,347
43,974
194,000
237,974
3
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Charitable income
Services provided under contract
23,211
36,890
ARTS AND HOMELESSNESS INTERNATIONAL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
4
Expenditure on charitable activities
Staff Costs
Charitable activities
Total
Staff Costs
Charitable activities
Total
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Direct costs
Staff costs
180,134
-
180,134
180,070
-
180,070
Depreciation and impairment
-
524
524
-
519
519
Fees
-
62,514
62,514
-
65,481
65,481
Communications
-
3,848
3,848
-
5,309
5,309
Travel expenses
-
19,078
19,078
-
10,575
10,575
Overheads
-
11,136
11,136
-
7,555
7,555
Event expenses
-
12,672
12,672
-
7,827
7,827
Miscellaneous expenses
-
5,048
5,048
-
6,533
6,533
180,134
114,820
294,954
180,070
103,799
283,869
Share of support and governance costs (see note 5)
Governance
-
3,433
3,433
-
6,263
6,263
180,134
118,253
298,387
180,070
110,062
290,132
Analysis by fund
Unrestricted funds
125,650
63,975
189,625
55,105
35,409
90,514
Restricted funds
54,484
54,278
108,762
124,965
74,653
199,618
180,134
118,253
298,387
180,070
110,062
290,132
5
Support costs allocated to activities
2024
2023
£
£
Governance costs
3,433
6,263
Analysed between:
Charitable activities
3,433
6,263
6
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
3,000
5,400
Depreciation of owned tangible fixed assets
524
519
ARTS AND HOMELESSNESS INTERNATIONAL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 15 -
7
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
4
4
Employment costs
2024
2023
£
£
Wages and salaries
163,445
158,407
Social security costs
12,534
17,755
Other pension costs
4,155
3,908
180,134
180,070
The number of employees whose annual remuneration was more than £60,000 is as follows:
2024
2023
Number
Number
£60,001 to £70,000
-
1
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

8
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

9
Other gains and losses
Unrestricted
Unrestricted
funds
funds
2024
2023
Gains/(losses) upon:
£
£
Foreign exchange
153
230
ARTS AND HOMELESSNESS INTERNATIONAL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 16 -
10
Tangible fixed assets
Computers
£
Cost
At 1 April 2023
3,107
At 31 March 2024
3,107
Depreciation and impairment
At 1 April 2023
2,095
Depreciation charged in the year
524
At 31 March 2024
2,619
Carrying amount
At 31 March 2024
488
At 31 March 2023
1,012
11
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
13,770
12,919
Other debtors
127
506
Prepayments and accrued income
-
5,000
13,897
18,425
12
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Other taxation and social security
(93)
4,929
Deferred income
13
-
15,000
Trade creditors
19,595
10,525
Other creditors
2,775
833
Accruals
3,000
5,071
25,277
36,358
13
Deferred income
2024
2023
£
£
Other deferred income
-
15,000

Deferred income is included in the financial statements as follows:

ARTS AND HOMELESSNESS INTERNATIONAL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13
Deferred income
(Continued)
- 17 -
2024
2023
£
£
Deferred income is included within:
Current liabilities
-
15,000
Movements in the year:
Deferred income at 1 April 2023
15,000
89,794
Released from previous periods
(15,000)
(89,794)
Resources deferred in the year
-
15,000
Deferred income at 31 March 2024
-
15,000
14
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
4,155
3,908

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

15
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
-
110,000
(108,762)
1,238
Previous year:
At 1 April 2022
Incoming resources
Resources expended
At 31 March 2023
£
£
£
£
5,618
194,000
(199,618)
-
ARTS AND HOMELESSNESS INTERNATIONAL
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 18 -
16
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2023
Incoming resources
Resources expended
Gains and losses
At 31 March 2024
£
£
£
£
£
General funds
18,857
162,558
(189,625)
(153)
(8,363)
Previous year:
At 1 April 2022
Incoming resources
Resources expended
Gains and losses
At 31 March 2023
£
£
£
£
£
General funds
28,737
80,864
(90,514)
(230)
18,857
17
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
488
-
488
Current assets/(liabilities)
(8,851)
1,238
(7,613)
(8,363)
1,238
(7,125)
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 March 2023:
Tangible assets
1,012
-
1,012
Current assets/(liabilities)
17,845
-
17,845
18,857
-
18,857
18
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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