The trustees present their annual report and financial statements for the year ended 31 March 2025.
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 governing document, 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).
Heart of Glass is a community arts organisation. We support the work of artists and communities. We understand our community as everyone we work with, from artists and communities of interest, place or experience to the audiences we reach, and the ecology of partners and individuals with whom we connect. People, individually and within their communities, are central to both our thinking and our practice. We champion co-created arts practices and partnership working by supporting a creative process that reflects and responds to contemporary life and creates space for dialogue, research, learning and experimentation. In addition to the development of new work, we also produce specialised projects, professional development opportunities, resources and publications for all those who make, watch, research, study, teach, produce, present, write about and archive collaborative and social arts practice. Our programme embodies the principle of partnership. This involves close collaboration with a range of arts partners as well as cross sector, community and voluntary partners – including Local Authorities, schools, International festivals and networks, HE Partners, community groups, campaigners and businesses. Our work occupies spaces in what might be described as non-traditional arts locations - forests, libraries, high streets, youth centres, empty shops, local farms, schools – spaces that we hold and inhabit in common. We believe every one of us has the right to have our voices heard; our stories celebrated, and our curiosity piqued.
Our charity objects (“Objects") are specifically restricted to the following:
To advance the education of the public in the arts and in particular collaborative arts, contemporary visual arts, performance, music, drama, poetry, craft, media arts and all other associated arts of the highest quality and calibre by:
a) encouraging and developing public participation in these artforms by the presentation of artworks, commissions, concerts, performances, exhibitions and festivals in the Borough of St Helens primarily, and in the North West of England region, nationally and internationally;
b) supporting community well-being and capacity-building in St Helens through commissioning of collaborative arts projects addressing issues of place, community and equality and inclusion; and
c) promoting, supporting and developing creative communities and artists, and the understanding and capacities of collaborative arts practice nationally and internationally.
The results of this work ranges from theatre to visual art, and everything in between. Sometimes the results are dazzling public shows, sometimes they're quietly disruptive performances and often they're both! The work always creates the possibility, through shared art making, to imagine and express new futures and other ways of being. We work across all sorts of art forms with artists who share our vision and commitment. We also support artists and practitioners through collaboration, professional development opportunities and our annual With For About conference.
Our strategic aims as an organisation are:
To create transformative and ambitious Art in collaboration with communities in areas of low arts engagement or from protected characteristic groups.
To become a centre for knowledge production in the field of collaborative and social arts practice.
To grow audiences for collaborative and social arts practice locally, regionally and nationally.
To create opportunities for learning and professional development to grow our organisation's resilience.
Public benefit
The Trustees have had due regard to the guidance published by the Charity Commission on public benefit when exercising any powers or duties to which the guidance is relevant.
This year, Heart of Glass marked ten years of dreaming, creating, and growing alongside communities, artists, and those with diverse and varied lived experience.
What connects us?
A shared belief in the power of art to bring people together - to ask bold questions, to nurture connection, and to imagine more just, joyful futures.
From local markets to high streets, parklands to care homes, cabarets to council buildings - across Knowsley, St Helens and beyond - we’ve had the privilege of being part of creative collaborations with artists and communities, supporting work rooted in care to bloom in the most unexpected places.
This report isn’t just a record of activity. It’s a living, breathing, growing archive of community, collaboration and creativity. It is also a response to the world we live in - a world where too often we are isolated and divided and dealing with crises on multiple fronts. It is a reminder that we can be together, challenge one another, learn from one another and rehearse and imagine a different future.
As we reflect on a year shaped by change, regenerative thinking and deep listening, we’re proud to share some of the stories, milestones and collective achievements that have developed between April 2024 to March 2025 - the tenth anniversary year of our journey together!
Highlights From Our Year
We know not all growth can be measured in numbers — but here are a few that help tell our story. Our roots run deeper, so read on…
23 public art projects created to date.
50,000+ people reached this year.
700+ children and young people Engaged in Project Parr, Book of Knowsley, Boys in the Making and Creative Class projects.
50+ partnerships from councils, schools, and community groups, locally, to national funders and networks and international collaborations.
43 artists supported.
10+ years as part of Arts Council's transformative Creative People and Places programme: six as part of Art Council England’s National Portfolio.
91% of audiences travelled less than 10 miles to attend events vs 63% nationally -Arts Council Illuminate.
Strengthening Our Roots / Nurturing Our Partnerships
Over the past year, we’ve focused on building a more supportive and sustainable foundation for our team, while growing our work externally through new partnerships, long term projects and consultancy activity.
Policy updates
Refreshed policies and streamlined internal processes.
Leadership development
Coaching and leadership training for key staff members.
Board changes
After bidding goodbye to Joanna Rowlands after nine years of dedicated service, we welcomed Tracy Gentles as our new Chair, bringing a wealth of experience in creative industries and social justice.
Celebrated ten years of Arts Council support
We’re proud of our unique position as the only National Portfolio organisation in the country that also runs a Creative People and Places programme, recognising our deep roots in community-led practice and our growing national impact.
Consultancy and support
For St Helens first ever Public Arts Strategy.
Part of major Knowsley-wide young people’s bid
Setting the stage for three years of transformative work together.
Valuing Diversity
We’re a diversity-led team, shaped by lived experiences - including working-class backgrounds, LGBTQ+ identities, feminism, disability, and global majority heritage.
The diverse artists we collaborate with bring a rich variety of backgrounds and experiences to our work.
Our communities in Knowsley, St Helens and beyond are becoming more diverse, and we’re more committed than ever to creating spaces where people can feel connected. At a time when social media and politics often highlight division - and with growing pressures on people’s health and wellbeing, from the cost of living crisis to cuts in services and increasing social isolation - we’ve seen how powerful shared creative experiences can be.
Read on to see how our projects have helped to spark joy, learning and new connections, and grown understanding and empathy across our communities:
“It’s given me a wider perspective, on all kinds of things, and I want to go out there now and learn more.” - Participant, Gut Grief project
Claire’s Story
Cultivating confidence through clay, care and collaboration.
When we advertised the Strong Women mentoring opportunity, St Helens based mental health worker and artist Claire Eddleston wasn’t sure she had the time, confidence or capacity to apply – especially with the project requiring travel to London.
It was the encouragement of her friend, Claire Rigby, that gave her the push she needed.
What followed was, in Claire’s own words: “life changing.”
Working alongside artist Carrie Reichardt, Claire immersed herself in ceramics, gaining new technical skills and developing a deep love for the medium - so much so that she invested in her own kiln and began integrating ceramics into her practice. While already an experienced facilitator, Claire picked up valuable tools in planning, logistics and fundraising from Carrie and the Heart of Glass team—skills that she would go on to apply in her own independent projects.
The experience wasn’t without challenges. When a mural project at St Maries Catholic Primary School in Kirkby grew larger than expected, Claire adapted by proposing and creating a second mural. The pressure to complete everything to a high standard was real, but the experience sharpened her problem-solving skills and confidence.
Mentorship opened a new creative path for Claire: public art rooted in community. Since completing the project, she’s gone on to lead mosaic and mural works in Whiston and Parr, collaborating with local refugees around the theme of birds and migration.
Claire’s relationship with Carrie also became a source of lasting friendship and mutual inspiration. Carrie’s open, down-to-earth approach helped build trust, while the experience also offered Carrie a chance to learn new techniques and reaffirm her own love of community-focused art. For both, this was more than a project - it was a creative turning point.
As Carrie reflected, all Claire needed was encouragement. Now, she’s not only continuing her own projects but exploring the possibility of establishing a community creative space - rooted in the same values of care, collaboration and skill- sharing that the mentorship set in motion.
Watch the Strong Women documentary featuring Claire’s story.
Regenerative Place-Making
Supporting creative community-driven place-making.
We remain deeply committed to hyper- local work in St Helens and Knowsley – a focus that, backed by our own evidence and that of our partners, continues to show meaningful and lasting impact within local communities.
As Huyton town centre prepares for major regeneration, we’re working with our partners Make CIC, along with developers Gener8, Kajumba and architects LUCID to champion a vision of Huyton Village as a living arts centre: a place where creativity is rooted in community, made visible through public space, and co-authored by the people who call it home.
Since 2021 we’ve supported powerful place-making through public art - connecting communities with women and LGBTQIA+ artists to co-create 12 artworks across St Helens and Knowsley. These works celebrate identity and resilience, turning overlooked spaces into landmarks of local pride.
Radical Learning
From classrooms to national conferences, our learning projects explored radical new possibilities for arts education and those working in community arts.
We supported artist Sarah Bailey to deliver interactive workshops, sparking meaningful dialogue and innovative thinking around the future of inclusive and impactful arts education.
Our annual conference With For About saw over 150 artists and practitioners from across the UK and beyond join us at Shakespeare North Playhouse for a day of bold ideas, honest conversations, and collective reflection.
Every primary and SEN school in St Helens received the Our Strong Women resource, ensuring that stories of strength, creativity, and representation reached classrooms across the borough.
350 digital downloads of Heart of Glass learning resources extended the impact — reaching educators, artists, and practitioners across the UK.
56 Year 4 pupils in St Helens and Knowsley co-created school resources with Interference Art, taking part in hands-on workshops and shaping two important resources for their peers.
Advocacy in Action
How can culture meaningfully engage communities?
This year, we asked this question across local, national and international platforms. From Ireland to Malaysia, our collaborative work travelled far – but it remained firmly rooted here in Knowsley and St Helens.
Plans for future periods
We’re looking ahead with excitement to another busy year of diverse and meaningful work.
More broadly, we’re committed to continuing to support artists and communities in the best way we can — especially during these critical times.
Our ambitions for the future are set out in our forward strategy, Building Blocks (published in 2023). Our focus remains on the role that art, artists, and collaboration with communities can play in imagining and shaping a more equitable future.
In the strategy, we talk about the importance of care, challenge, and openness — values that continue to guide everything we do. We also know that our work is always evolving, and we’re committed to staying open, adaptable, and ready to learn!
Our work has been — and can keep being — a driver for change and a way of opening up new ways of thinking. More than ever, we know how important it is to be a responsive and active partner. So we’re setting out to explore and deepen our partnerships and collaborations — locally, nationally, and internationally — and see what we can build together.
Total income for the year 2024/25 amounted to £956,140 (2024: £966,896). Expenditure amounted to £972,316 (2024: £942,123) resulting in the year ending with an overall deficit of £16,176 (2024: surplus £24,773) representing a deficit on restricted funds of £27,889 (2024: surplus £18,606) and a surplus on unrestricted funds of £11,713 (2024: £6,167), There was also a reallocation of funds between unrestricted and restricted amounting to £20,550. The final balance on unrestricted funds is £264,943 (2024: £273,780).
Reserves policy
The Board of Trustees agreed to maintain unrestricted financial reserves to a level which covers 16 weeks of core operational costs; covering NPO and core staff salaries and administration costs. The reserves level will be monitored every quarter by the Board of Trustees and the policy and reserves target will be reviewed annually or whenever there are significant changes in staff hours or numbers. At 31st March 2025 this target amounted to £178,212. The value of current unrestricted reserves excluding designations as at 31st March 2025 was £168,136.
Investment powers and policy
Our investment policy is to invest our monies not immediately required for our charitable purposes in or upon such investments, securities or property as may be thought fit, subject to conditions imposed or required by law.
Risk management
The Risk Register is one of the key documents in our organisational business plan. Being aware of risks facing the organisation is critical to ensuring that we can grow, develop and become a sustainable part of the nation's creative ecology. We have implemented a risk register, which captures known risks to the organisation across the areas of; programme delivery, governance, human resources, financial management, funding, legal and national standards and policy, information communication technology, communications and marketing, equipment and assets, and external influences.
Each risk is assessed on its likelihood and impact and given a severity rating between 1 and 9. They are also attributed to an owner within the organisation who is responsible for managing the risk through identified mitigating and contingent actions. Risks will stay open on the risk register until they have been fully mitigated or negated. The risk register is monitored by the Board of Trustees who ensure that known risks are well managed and who support the leadership team in identifying new risks to the organisation as they occur.
Our organisational policy on risk management is to:
follow best practice in designing our risk management framework
encourage well-managed taking of risk to deliver business objectives
provide staff with policies and procedures necessary to manage risk
embed risk management in the day-to-day business
identify and prioritise risk using the risk management methodology
regularly monitor major risks at executive level, and
achieve continuous improvement in risk management.
Trustees of the charity
The directors of the charitable company are the Trustees for the purposes of company law. The Trustees who have served during the year, resigned within the year, and since the year end are detailed below:
Recruitment and appointment of Trustees
Trustees are recruited to our organisation based on skills, experience and knowledge. The Board of Trustees conduct a regular skills audit, identifying strengths and weaknesses within the board. Open recruitment occurs to fill identified gaps for Trustee vacancies.
Trustees are appointed at the Annual General Meeting (AGM). Trustees may appoint a person willing to act as an additional trustee before an AGM is held: however, their continuation as a trustee must be ratified at the next AGM. As detailed within our Memorandum and Articles of Association, one third of the Trustees must retire at each AGM but may seek re-election by members of the charitable company attending the meeting (in-person and by proxy). No person under the age of 18 may be appointed as a Trustee.
The Board of Trustees, which shall have no less than 3 members but not subject to a maximum number, administers the charity. They include the Chair, Vice-Chair and Treasurer. The Company Secretary may be a Trustee or a member of staff. The Board of Trustees appoint these roles at each Annual General Meeting. The full Board of Trustees meet at least 4 times a year and additionally in sub-committees covering areas of finance & audit and diversity & equality, which meet quarterly.
The Chief Executive is appointed by the Trustees to manage the day-to-day operations of the charity and deliver the approved aims and objectives as detailed within the organisation’s strategic documents. To facilitate effective operations, the Chief Executive has delegated authority, within terms of delegation approved by the Trustees, for the implementation of the strategic decisions at an operational level.
Induction of new Trustees
All new Trustees receive a thorough and structured induction with the Chief Executive and Chair:
They are made aware of their legal responsibilities as a Charity Trustee and Company Director and are given access to a range of useful resources, such as the Charity Commission new Trustee guidance
They are introduced to our organisation and given information on our organisational priorities, including our business plan and associated action plans, and the papers from the last two board meetings
They are invited to visit our work, meeting with our staff team, freelance artists and participants to understand and experience our work first hand, and
They are offered a Trustee Mentor and invited to attend training relevant to their role.
Remuneration of key management personnel
We have benchmarked our salaries and rates of pay with other UK arts organisations and as such our key management personnel are paid in accordance with this.
Governing Document
The charity which is a company limited by guarantee is governed by its Memorandum and Articles of Association which were revised on 16th February 2022. All members have agreed to contribute the sum not exceeding £10 in the event of a winding-up. It is registered as a charity with the Charity Commission.
Related parties
There are no related parties.
The Trustees are responsible for preparing the Trustees’ Annual Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare accounts 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 accounts, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts; and
prepare the accounts on the going concern basis unless it is inappropriate to presume that the charitable company will continue its activities.
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 to enable them to ensure that the accounts comply with the Companies Act 2006. The Trustees 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.
Trustees’ statement of disclosure of information to the auditors
Each of the persons who is a Trustee at the date of approval of this report confirm in so far as they are aware that:
there is no relevant audit information of which the charitable company’s auditor is unaware, and
the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the auditors are aware of that information.
The decision to appoint auditors will be taken at the forthcoming Annual General Meeting following a tender process.
The trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Heart of Glass St Helens Ltd (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and
the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
Identifying and assessing potential risks related to irregularities
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:
the nature of the industry and sector, control environment and business performance;
the charity's own assessment of the risks that irregularities may occur either as a result of fraud or error;
the results of our enquiries of management and members of the Board of Trustees of their own identification and assessment of the risks of irregularities;
any matters we identified having obtained and reviewed the charity’s documentation of their policies and procedures relating to:
identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;
detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and
the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations; and
the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas:
(i) The presentation of the charity's Statement of Financial Activities, (ii) the charity's accounting policy for revenue recognition; and (iii) the overstatement of salary and other costs. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and the Statement of Recommended Practice - 'Accounting and Reporting by Charities' issued by the joint SORP making body.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charity's ability to operate or to avoid a material penalty. These included Safeguarding and Data Protection Regulations.
As a result of performing the above, we identified the presentation of the charity's Statement of Financial Activities, revenue recognition and overstatement of wages and other costs as the key audit matters related to the potential risk of fraud. The key audit matters section of our report explains the matters in more detail and also describes the specific procedures we performed in response to those key audit matters.
In addition to the above, our procedures to respond to risks identified included the following:
reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations described above as having a direct effect on the financial statements;
enquiring of management and members of the Board of Trustees concerning actual and potential litigation and claims;
performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
reading minutes of meetings of those charged with governance and reviewing correspondence with relevant authorities where matters identified were significant;
in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Heart of Glass St Helens Ltd is a company limited by guarantee and a registered charity in the United Kingdom. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity's operations and principal activities are set out in the Trustees' Report on page 2
The financial statements have been prepared in accordance with the charity's Memorandum and 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)". The charity is a Public Benefit Entity as defined by FRS 102.
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.
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. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
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.
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.
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:
Costs of raising funds.
Expenditure on charitable activities.
Other expenditure represents those items not falling into the categories above.
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.
The analysis of these costs is included in note 6.
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:
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.
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).
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.
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, 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.
Basic financial liabilities, including creditors 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.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
None of the Trustees (or any persons connected with them) received any remuneration during the year (2025: £Nil). Reimbursed travel expenses totaled £357 (2024: £554) relating to 3 Trustees (2024: 4).
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity considers its key management personnel to comprise the Director, the Executive Director, the Head of Finance and Operations, the Head of Programme, and the Head of Marketing & Communications.
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable activities.
Deferred income is included in the financial statements as follows:
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.
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.
Arts Council England - Creative People and Places
Supported by a local consortium we deliver the Creative People and Places programme in St Helens undertaking a series of residencies and commissions with local community groups to build arts engaged audiences in the town and to embed arts and arts-led commissioning in the borough’s strategic decision-making.
Torus Foundation - CPP3
Working in partnership with Torus we commissioned several internationally renowned artists to work with communities within Parr, St Helens, to activate their shared spaces and landscapes with striking new murals.
National Lottery Community Fund - CPP3
Working with artist Rudy Loewe and communities of people who were shielding during the pandemic, the group will create a new piece of art in the form of a ‘bus wrap’ to be exhibited on a local bus in St Helens.
Homotopia
Artist Emma Colbert has worked with the local LGBTQ+ community in St Helens to create a ‘bus wrap’ that celebrates their identity.
SHMBC - Culture Hub CPP3
Working in partnership with Culture Hubs we commissioned several internationally renowned artists to work with communities within Parr, St Helens, to activate their shared spaces and landscapes with striking new murals.
National Lottery Heritage Fund - Strong Woman
Year 1 £47,999 of new funding from National Lottery Heritage Fund over 2 years totalling £95,998 awarded to work with communities across St Helens and Knowsley. Artist Carrie Reichardt and local residents have worked together to celebrate the untold stories of women from across the boroughs through workshops, schools resources and the creation of 2 public artworks
Jerwood Arts - Writer in Residence
We were chosen as a Host Organisation in the Weston Jerwood Creative Bursaries 2020-22 (WJCB) which was delivered by Jerwood Arts along with People Make It Work, to support early career practitioners. Through the programme our Writers in Residence were able to access training, coaching and a network of other bursary recipients.
Donation in kind
St Helens provide a donation in kind via the free use office space in Haydock Street.
ForHousing Limited
ForHousing Limited worked in partnership with the Arts Council England to fundraise £26k for the Stockbridge Mural Project. This project will build on the work of understanding our community by offering workshops to tenants who we may not already work with
Esmee Fairbairn Foundation
Following the growth in our criticality programme and conversations within the sector we have received funding to engage an experienced consultant to test feasibility of a membership offer and create a professional development programme for stakeholders working nationally in social arts practice.
British Council Malaysia - Commissions Programme
Supported by the British Council, we have developed a new artist led research commission with the Artist Youngsook ChoI, exploring ecological grief and sites on ecological destruction locally in the Northwest of England and Internationally. British Council support particularly assisted the international travel aspect of the project which has seen us forge relationships with communities and organisations in Malaysia as part of a three year research and development project which will culminate in the presentation of a new artwork.
KMBC - Halewood Parks Project Fund
Working in partnership with Knowsley Council we created a new sculpture trail in Halewood Triangle Park with artist Francis Disley and local residents, as part of the Council's Every Town and Village Tells Its Story programme, made possible with the National Lottery Heritage Fund.
Knowsley Metropolitan Borough Council
We received £20,000 from Knowsley Borough Council to develop new work as part of their Arts & Cultural neighbourhoods programme to develop work with artists and communities in Halewood - a ward of Knowsley. The focus of this work is artist support, community consultation and public engagement and forms part of their ambitions to develop and support work through their cultural programme in towns and villages across the borough.
Torus - Time for Tea
Following the Madlove Take Over in November 2019 we received funds from Torus Housing to support ongoing work with the participants from Clock Face in St Helens who collaboratively created a tea blend as part of the festival.
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.
The trustees have set aside the sum of £96,807 (2024: £98,708) for the purpose of programme delivery in 2025/26.
There were no disclosable related party transactions during the year (2024 - none).
In the opinion of the trustees there is no ultimate controlling party.
The charity had no material debt during the year.