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 Charities Act (Northern Ireland) 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)".
WHAT THE ORGANISATION DOES
Beat Carnival [Beat] is Northern Ireland’s foremost Carnival Arts company. We create community arts participation, carnival parades and outdoor arts performances. First city-centre parades were in 1995. We encourage our city of Belfast and communities across the country to think big about celebrating creative, community life in ways that are ambitious and welcoming to all. Beat’s artform specialisms include drumming and music; dance; making floats, puppets, props, costume; street theatre; children’s arts; and crafts. There is no other carnival arts organisation of the scale, activity, history or influence in Northern Ireland. Beat Carnival has introduced artform techniques and trained many of the artists now working across the country.
We provide participation and training programmes at Beat Carnival Centre and work with community organisations in their spaces and places. People gain new skills, connections and support at weekly activity programmes. Carnival Arts bring new creativity to Northern Ireland’s traditional experiences of culture. Carnival, outdoors in public spaces with people from diverse backgrounds, is experienced in ways that are culturally inclusive. The organisation’s involvement in a wide range of local and international networks increases diversity of relationships and shared benefits. Beat Carnival’s programme is provided free of charge to participants and audience, so that barriers to access and engagement are as low as possible and the activity increases equality of opportunity.
Beat Carnival Centre with its programme of arts creation, education, training, community outreach and events production, is a gateway for anyone interested in the development of carnival arts. Artists design, create, rehearse, teach and train at the Centre. The Carnival Centre’s work makes a special contribution to festivals, community celebrations and civic events. Importantly, the premises and its activities provide supportive and safe space, particularly for young people. Participants at Beat’s weekly programme of open-access workshops range in age from four to over 65 years. Six evening sessions are provided each week at the Centre. Public audiences at Beat’s events gain enjoyment and an increased sense of community pride and connection.
“[Beat] went over and above to organise sessions for our children which we really appreciate. The art sessions were fabulous. The activity was simple yet effective and every child had fun and was engaged. The drumming sessions were very different for our children, and they absolutely loved them!”
“The programme helped me with my social skills.”
“It’s one in a million, you don’t find groups this inclusive, in Belfast.”
VISION, MISSION STATEMENT AND VALUE BASE
Vision
The vision for Beat Carnival’s work with artists, their audiences, the community, individual participants and young people is of a: “vibrant, colourful, creative and welcoming society”.
Beat Carnival will aim to achieve this through their organisational vision of being:
“the leaders in excellence of Carnival artforms”.
Mission
The Beat Carnival mission statement is to: “Make accessible and spectacular Carnival, leaving a legacy of creative skills, collaboration, participation and celebration”.
Values
Beat Carnival operates to a set of core values:
Inclusive
Carnival is for everyone. Carnival activities celebrate diverse cultures and a common humanity with as few barriers to participation as possible.
Quality
There is an aim for excellence in everything Beat Carnival does.
Innovative
Beat Carnival will strive to take forward the carnival artform, creating new ideas and approaches. The skills and knowledge of local artists and carnival participants progressively increase through training and experience.
Legacy
Carnival will be devised, developed and delivered in ways that leave a legacy of skills, ambition and achievement within communities.
Civic pride
Carnival makes visible the organisation’s great pride in being created in Belfast
Fun
Carnival makes visible the organisation’s great pride in being created in Belfast
“Working for Beat Carnival is still my dream job! To this day, every time I enter the building I feel like Charlie entering the Chocolate factory! I feel so lucky to be involved with such an amazing company who has given me the opportunity to learn and grown as an Artist over the years.”
“The programme is fun, inclusive and adaptable for whatever anyone wants to do!”
“My favourite things are that it is group-led and provides for diverse activities.”
“I did notice a change in a number of the children over the year, in terms of gaining confidence and being more willing to share ideas, and children forging new friendships over the year.”
“A success of the programme was the joy that the class had during sessions. They were all very interested in the concept of carnival and learning about something new.” [School]
PROVIDING PUBLIC BENEFIT
Public benefit purpose
Beat Carnival’s charitable purpose as set out in the company Articles is,
to advance public education, appreciation of and participation in carnival
to promote arts and culture by
managing an Arts Resource Centre as a cultural and social amenity
organising and delivering carnival events, arts workshops and other activities, events, performances and initiatives throughout the year
providing tuition in creative design, constructional, textile and performance skills
promoting cultural tourism and cultural exchange and opportunities for vocational and recreational purposes for all groups and abilities
to advance community development by
engaging with and assisting voluntary and community groups and organisations to organise and participate in cultural, arts, leisure and heritage projects and initiatives
to promote other charitable purposes so long as these purposes would be considered to be charitable under the law of Northern Ireland.
“As a facilitator my hope is that all young people in the class feel welcome, heard and have fun. It’s been lovely watching them welcome in new members and be so inclusive and open. They are supportive of each other, and I can really see their confidence growing within the group.”
“The group were very enthusiastic and often talked about how much they loved coming to Beat, and many are excited to do the summer scheme. I think that is a huge success because they have fun, feel safe and supported, and really, genuinely like coming. This group was particularly interested in arts-making and really did produce some lovely things."
"The confidence of many of the young people grew during the year as well, quite a few that seemed to not like doing drama or drama games at the start were much more confident in creating and performing stories by the end, and many requested drama games during sessions”
“The programme is great, I always want to come back and always find new, fun things to do.”
2024-25 Programme outcomes
The 2024-25 programme plan followed from Beat's extensive development work in 2023 involving stakeholders and a strategy consultant. Activity was planned to support Beat's strategic purpose and Arts Council NI objectives:
The creation and facilitation of innovative, high-quality arts activity
Creating opportunities for children and young people to engage in creative practice
Improving access and experiences within the arts sector for people who are D/deaf/disabled and neurodiverse
Facilitating local communities to engage in high quality arts experiences, particularly in areas of low engagement (inc rural areas) and areas of social deprivation
Building resilience and capacity in the wider arts sector through training and mentoring of artists and other organisations.
Five programme elements were planned to deliver 2024-2025 outcomes.
1) Carnival Arts Making and Music
Outcomes:
Increased access to high-quality artistic skills training
More people involved in music-making
Identity exploration through diverse traditional music-making
Increase best practice in 'green' arts making
2) Children and Youth at Beat Carnival Centre
Outcomes:
Increased access to quality arts experience for children and youth
Youth access to and ownership of unique arts space and activities
Young people feel empowered to make changes in their communities
More pathways to employment and understanding/skills for working in the sector
3) Inclusive Carnival with Diverse Communities
Outcomes:
Increased access
Community Arts co-design and facilitation increased in marginalised areas including North Belfast
Increased engagement and support for communities outside Belfast to experience and train in Carnival Arts
Increased support for D/deaf/disabled and neurodiverse to engage with Carnival Arts
Large-scale events in public spaces outside Belfast
Arts participation and audience increased
4) Fit for purpose organisation that can transition to new leadership
Outcomes:
Increased organisational resilience and sustainability
Leadership succession progress managed
Diversified income streams
Enhanced reach and communication online
5) National and international networking: exchange, learning and promoting NI
Outcomes:
Maintained and increased participation in international networking and collaboration
Increased support for young artists here and Europe
Connections and best practice shared with Arts sector peers
Arts audiences increased
“Since joining the freelance creative team at Beat I’ve learned a lot about carnival and the elements that go into producing large-scale, multi-artistic events. I’ve been introduced to leading UK carnival artists and organisations and I’ve been fortunate to work and collaborate with amazing local talent."
"One of the fantastic things about Beat is involving their artists in feedback and planning—and they offer opportunities for research and development. They encourage artists in experimentation and support innovation in design, materials and techniques. All of this has helped me develop my skills, grow my networks and has enriched my creative practice.”
WHAT HAPPENED IN 2024-25
Programme performance
In 2024-2025 Beat Carnival provided 402 benefit activities (workshops, events not counting artists' sessions) for almost 149,000 children, young people and adult beneficiaries (1,754 participants and 147,180 audience, not counting artists employed or trained).
In those numbers, there were 360 participation sessions and 42 free of charge performances and events in public spaces.
Direct benefits provided by Beat Carnival’s activities in 24-25 included new awareness of, and participation in, creative activities for individuals, for groups and communities and for the general public. Free-access, collaborative, carnival arts activities fostered good relations and animation of public and neighbourhood spaces, including spaces that have been or are contested or identified with factions. Public spaces where arts activity took place were made more welcoming for all. Beat Carnival’s activity increased interest in arts, in young people and under-engaged groups. Programme activity improved access to information and expertise about arts for excluded people and communities. In areas that are deemed ‘disadvantaged’ it inspired ambition and enabled personal achievement and pride. Beat created developmental partnerships with community groups and other arts companies, to increase representation, knowledge sharing, skills learning, specialist support, capacity building and the promotion of shared values. Beat’s safe, imaginative and attractive arts activity resulted in people engaging with others, many being children and young people. Children and young people benefited from emotional growth, personal development and increased social skills. Pleasure and fun were experienced. Participants, both individuals and groups, were better equipped to make positive changes in their lives. Social connections were enabled and more people took positive action on issues. An important benefit of Beat Carnival’s activity was significantly increased support of young people, through the expanded Youth Development programme.
Participation and audience
The programme delivered arts education and pathways to further opportunities and careers for younger people. Youth support, including well-being, was a central benefit; as was training and employment for artists in a range of artforms at the Centre. The Beat Carnival Centre programme provided weekly creative activities for all ages and abilities, and the Centre was a hub for many workshops and events that took place in neighbourhoods and city spaces, enabling wide arts access and inclusion. Programme design and delivery partners ranged from neighbourhoods described as disadvantaged /deprived and rural areas who told us they felt ‘left-out’ of many, often centralised, opportunities; to UK and international culture partners.
1. Carnival Arts Making and Music
Weekly BEATnDRUM, beginners' sessions, Drum&Brass and Samba de Roda classes.
2-day music masterclasses facilitated by JP Courtney & Gabriel Lopes with 67 participants, many travelling from ROI and staying in Belfast.
1-day music masterclass with Alexandre Garnize and Tom Duffy.
Routes from our Roots: Music Heritage project in collaboration with Beyond Skin, Shankill Road Defenders, QUB and local Traditional Music experts, Joe Campbell and Myles McCormack, resulting in music recording and video release of new song composition, ‘A Field of Flowers’.
Green Carnival Arts with artist Alice Murphy researching and developing ideas of how to bring new life to old, decommissioned props and costumes, and avoid adding them to landfill; plus use of natural dyes for fabrics.
Two artists at two national UK residencies on green arts.
2. Children and Youth
Weekly Tiny Beat, Junior Beat, SOUP, BEATnTECH classes.
Future Leaders sessions with 2 young leaders. Co-designing a series of Masterclasses for young artists in Belfast.
Carnival Arts summer scheme exploring young people's sense of belonging and relationship to Belfast City.
'Our Space' Exhibition in Belfast Central Library. Launch attended by Lord Mayor Cllr Mikey Murray, the Libraries NI CEO, and peers in the youth and arts sector. "We’ve had a lot of positive comments on the exhibition and many of the school kids involved have been able to pop in and see it. It's meant so much to them to see work they’ve helped to create be exhibited in a public space for all to see, so thank you so much for that." Sian Cairns, Libraries NI.
Tanya, Beat's Youth Development Officer, completed Arts and Disability Access Award (QUB credited), Communications, and Safeguarding training.
Tanya and Rebecca presented at the LINKS Empowering Young People event.
Beat's Youth programme was showcased in the TIALT Case Study for British Council: ‘UK Arts, Culture and Young People – Innovative practice and trends’.
3. Inclusive Carnival with Diverse Communities
Empowering Young People outreach sessions included work with Blythefield PS, Here NI, Cliftonville CC, Annandale CC, Harmony PS, Belfast Central Library, Politics in Action, Edenbrooke PS, Holy Family PS, Belfast Metropolitan College SEN department, Annadale Community Centre and Downpatrick Area Youth Project.
Beat Carnival Centre roller-shutter mural produced as part of Hit the North festival.
Beach of Dreams-Our Siren Song, significant project developed and initiated. Engagement and arts capacity development with communities on the Ards peninsula, and artistic production for Our Siren Song coastal / maritime festival events in May 2025. Coastal environment awareness, experience and climate action themes.
North Belfast Festival music performance in Crumlin Road Gaol.
Participation in Belfast festivals and events such as Pride, Mela, Feile etc. plus across N.I. for Halloween and Christmas. Collaboration with youth and community groups for artistic participation in Pride.
Newry St Patrick’s Day Parade performances and community workshops.
4. Fit for purpose organisation that can transition to new leadership
Transition Project for leadership succession. Consultant Joe McVey commissioned to assist. Recruitment processes for two senior manager posts: Artistic Director-Chief Executive and Operations Manager. Board sub-group created to oversee process.
Commercial services and hires, generating earned income.
5. National and international networking: exchange, learning and promoting NI
Collaboration with UK-wide Beach of Dreams festival, 'nationally significant project'.
Trans Europe Halles international network of independent cultural centres. Participate in Tartu, Estonia.
TEH Arts Education Hub participation.
Audience development: Marketing Plan and actions with new freelance Comms and Marketing post
“My favourite thing is the opportunity to get to know others and create both silly and impactful things.”
"I’m not so sure other facilitators from other places would have taken such care. His planning and delivery was so appreciated by us all."
"Great to have BEATnDRUM involved in Cookstown market, everything went really well, please pass on my thanks to all performers who were brilliant! Lovely to work with you."
"On behalf of the team, I would like to express my heartfelt congratulations on the incredible work the Beat team accomplished during the music heritage programme. The impact of your approach is evident, and I am thrilled to see how the project has engaged the communities you worked with. Thank you for all your hard work and commitment to the project." [Funder]
STRUCTURE, GOVERNANCE & MANAGEMENT
Nature of the Governing Document and Constitution of the Charity
Beat Carnival is a registered Charity (NIC103347) constituted as a Company limited by guarantee and is therefore governed by Articles of Association. The directors of the company are also trustees of the charity. Eligibility for membership of the charity, and membership of the board of trustees is governed by the Articles of Association.
Governance
The trustees who served during the year and up to the date of signature of the financial statements were:
Stefanie Camplell
Lucy Dougan
Frank Galbraith
Oswvn Paulin
Deirdre McKenna (resigned 12 June 2024)
Nikki Morton (appointed 7 October 2024)
Erin McGarry (appointed 31 March 2025)
Recruitment and appointment of trustees
Members: Subscribers are members of the company. Others must apply for membership and be approved by the directors. A member may withdraw by giving written notice, unless there would be only two members remaining.
Directors: Number shall not be less than 3: there is no maximum number.
Appointment of directors: the company may by ordinary resolution appoint a director. A director may resign office by notice to the company.
Policy and procedures adopted for the induction and training of directors/trustees
Prior to being elected, nominees are invited to a Board meeting, as well as visiting the premises, to meet trustees and members of staff. New directors are provided with an information pack containing details of the articles of association, reserves, financial performance to date, budget, insurance cover and marketing plan.
Relationships between the Charity and related parties, including its subsidiary
The charity has a social enterprise subsidiary (Beat Trading Ltd) with which it has many transactions and a controlling interest. The only other related parties are trustees and there are no transactions with them.
Organisational structure and how decisions are made
The board of directors/trustees meets 4 times a year as a full board. It has established subgroups that discuss the activities of the charity in terms of finance, premises, staffing and programming. The subgroups make recommendations to the board and monitor operational activities. Staff have delegated authority to carry out day-to-day work within policies agreed by the board. Financial standing orders give necessary authorisation of different amounts.
Company operations and project management
Beat has a long-term Strategic Plan and an annual Operational Plan. Its projects operate within that framework. Projects are managed through project plans with timelines and project teams. Project budgets are monitored and adjusted as necessary to ensure that spend does not exceed project income.
Beat produces detailed risk assessment for events.
Beat targets programme recruitment and publicity to ensure a wide cross-section of people get involved in the company and its activity.
Beat’s Director presents a monthly financial report to the company Board. Beat operates separate cost centres on SAGE.
Beat’s financial statements are subject to a full financial audit at the end of each financial year. Beat management and Board of Directors regularly review financial procedures. Beat operates procurement policy and has a select list of suppliers that is updated at the end of each financial year.
Beat provides value for money by careful costing, recycling materials and having a high level of voluntary contribution in events.
Beat Carnival complies with legislative regulations laid out in Equal Opportunities legislation, the Disability Discrimination Act, the Children’s Order, GDPR and other appropriate legislation. Beat Carnival Policies are reviewed and updated in a two-year cycle: they include Child Protection & Safeguarding, Health and Safety, Community Relations, Harassment, Equal Opportunities and Privacy.
Setting of staff salaries
Salaries for posts are set according to the benchmark NJC Salary Scales, widely used in the voluntary and community sector in Northern Ireland and endorsed and used by NICVA, the voluntary sector umbrella body. The NJC payscales are local government payscales resulting from negotiations between the employer and trade union sides of the National Joint CounciL The benchmark or point of comparison that was used when considering the salary for the posts, was selected through review and recommendation by an external HR consultant, aligned to guidance produced by NICVA and agreed by the trustees.
Staff training
In 2024-25, staff and freelance artists received training in: Carbon Literacy; Arts and Dementia; LGBTQIA+ Awareness; Autism Awareness; Gender Consciousness; Political Awareness for Youth Practitioners; Communications; Arts and Disability Access; Safeguarding; Fire Marshall; business development and financial resilience in Arts & Business Blueprint Programme; 2 x Samba courses, Breaks & Beats and Percussion. Board received Governance training.
Staff changes
Two succession posts were recruited for 2025-2026 job starts: Artistic Director-Chief Executive and Operations Manager.
A sustainable company: succession programme
In the previous 2023-24 year, the organisation was preparing for a critical period of senior leadership transition, to replace the founder-leader retiring in 2025. This was acting in good time to have a structured, two-year, succession process and put the organisation in good shape for the future. A full-time, fixed-term Strategic Coordinator post was planned for the Transition Project, but recruitment was unsuccessful. The project role was changed to 'Transition Manager'; and rather than a staff post, a freelance consultant was recruited and engaged in 2024-25. Job descriptions for new Artistic Director-Chief Executive and Operations Manager were produced, the jobs advertised, and interviews carried out in February and March 2025. The new Operations Manager will start in post on 1st April 2025 and the AD-CE on 11th August 2025. Both will have extensive handover periods with outgoing staff.
The Statement of Financial Activities on page 17 reports on the charitable activities in brief with an expanded analysis in the notes on pages 20-31 to the accounts. It shows the overall source and application of funds. the Charity had net income resources as at 31 March 2025 of £28,815 (2024: £50,935)
The trustees have resolved to establish reserves to provide for future needs.
The Beat Carnival company is limited by guarantee and it has no share capital. As a charitable organisation as well as a limited company, Beat has the difficulty of attempting to meet the requirement of expending funds in line with charitable objectives, as well as maintaining a solvent company that can meet unforeseen circumstances. To this end and as part of the Business and Development planning, Beat has a Reserves Policy that outlines the rationale for holding reserves. Beat will aim to maintain organisational reserves at a level that equates to at least 50% of annual administration overheads to allow it to deal with loss of funding or other major shocks. Although Beat may not be in a position to maintain this level of free reserves at a particular point in time, it should strive to achieve a reserve that equates to this level.
Reserves structure
Complying with statutory and best practice guidelines, Beat reserves are split into the following categories.
1. Unrestricted funds
Funds that currently have no known specific current or future purpose. These are kept to a minimum to ensure the Beat is maximising the use of its available resources. These funds will be available to respond to unknown risks and opportunities. Unrestricted funds can be spent on anything that furthers the objectives of the organisation; the money has been generated through the sale of services or expertise, hires, or public fundraising or donations.
2. Designated (Unrestricted) Reserves — Business Risks & Working Capital
The Business Risks & Working Capital fund includes allocation towards the on-going working capital requirements for project and grant funding received in arrears. It is proposed that these reserves should also take into account any unforeseen external risks, over which Beat has no control. Such risks included the following:
The normal fluctuation in year-on-year activities – this relates to the situation where Beat may have to fund a projected loss in any particular period from existing resources.
Provision of effective working capital to support the organisation’s programme especially as many projects are funded in arrears thereby creating a requirement for bridging cashflow. The designated reserve may be utilised on an ongoing basis to bridge this cashflow gap, and as such saves Beat from expending resources on excessive bank interest and charges.
Loss of funding for specific projects, whereby Beat gap funds the project in order to maintain staff.
Legal actions that may arise, which will require funding.
Changes in the political environment or in legislation that may require additional unplanned resources.
Costs of expert insolvency advice or fundraising assistance.
These reserves are expendable at the discretion of the directors.
3. Designated (Unrestricted) Reserves — Specified Purpose
If part of an unrestricted fund is ear-marked for a particular project, it may be designated as a separate fund. This may be designated for a project that Beat is seeking to build resources for. Designation does not restrict the board members and they can change their minds. The designation will be recorded in the minutes of a board meeting, as will any subsequent re-designation. A number of designated funds may exist at any one time. Any transfer between funds and allocations to or from designated funds, as well as the reasons for setting up a fund, will be explained. The current specified funds are:
Building Development and Maintenance Fund – to build a fund that will enable premises and facilities development in line with Beat’s strategic plan for a Carnival Arts Centre of Excellence.
Redundancies Fund – to cover potential legal and contractual commitments in respect of staff redundancies.
Strategic Development and Succession Fund – a fund that in part represents David Boyd’s Creative Britons award, donated to Beat as an unrestricted award and which Beat has decided to designate to contribute to specific costs of creative opportunity and development. For the leadership transition period, the Creative Development Fund was extended to be a Strategic Development and Succession Fund, if needed.
Beat Carnival Events Fund – a fund to ensure that strategically significant carnival arts initiatives, such as Carnival On The Coast and Our Siren Song programme and event can be delivered. Supporting specific fund-raising for programmes.
4. Restricted Reserves
Funds that have been given for particular purposes and projects. Within Beat this reserve usually relates to specific grant funding received in advance. This reserve will be maintained at the level required by the stipulations of the grant awarding bodies. The level of the reserve will be calculated and agreed on an annual basis as part of the process of preparation of annual financial statements. The annual review should include an analysis of whether any of the stipulations have expired, therefore allowing the release of funds to an unrestricted reserve. The directors will undertake to ensure that all restricted funds are solely utilised in accordance with the terms of their being granted.
The first two items are ‘Unrestricted Reserves’, as they are not subject to any restriction in law.
Beat’s Board will review the reserve strategy on an ongoing basis in order to ensure its relevance to current business circumstances and risks.
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,
Risk Statement
Further to the above management statements, the trustees identify the major risks to which the charity is exposed each financial year when preparing and updating a strategic plan, in particular those related to the operations and finances of the charity. The trustees then review any major risks that have been identified and establish systems to mitigate those risks. The charity is satisfied that the systems are in place to mitigate their exposure to the major risks that have been so identified and reviewed. The charity is open to the usual financial risks of any organisation, and the charity has introduced controls to minimise these risks, such as two signatures being required for payments from the bank account. In addition, the accounts are regularly explained to members of the charity and are open for member's inspection at any time. Identified risks include: Strategic, Financial, Governance, People, Reputation, IT and Data, Health & Safety, Assets.
The Beat Carnival Centre building
There were issues of concern with the repairs and improvements needed to Beat Carnival Centre, Northern Ireland’s unique arts creation facility. The building facility is an important, unique asset in the Northern Ireland and Belfast arts ‘ecosystem’ and should be safeguarded and developed for greater benefit. In this period, we undertook further repairs to prevent water ingress.
Future business
Beat's 2023 to 2027 strategy outlines priorities for the organisation entering a new, exciting and bold phase. As the founding and leading team will retire in 2025, the 2025-26 business programme will enable Beat Carnival to transition and grow in the face of change. 2025 is planned as a 'year of change' and 2026 as a 'year of new beginnings'.
The 2025-2026 programme, to deliver Beat's goals and outcomes, is projected to engage 1,500 children, young people and adults in 360 participatory arts activities and 220 artist development sessions, with estimated 113,000 audience at 32 free-of-charge events in public spaces. Activity is entirely aligned to Beat's strategic purpose and supports Arts Council NI and Belfast City Council strategic outcomes. We will seek 25-26 core funding uplift from ACNI for succession and sustainability, to relieve business stress.
Significant, new elements of the 2025-26 programme follow from extensive development work in 2024-25 involving stakeholders. Two principal, participatory programme developments are: the Empowering Young People programme; and rural capacity building in Carnival On The Coast, with Our Siren Song Festival as NI partner in UK-wide Beach Of Dreams festival. The Transition Project aims to complete the company's leader succession, and the Blueprint (Arts & Business) programme will support financial resilience. A new Marketing Action Plan aims to increase engagement and develop new audiences. Beat will be pro-active in the Irish Street Arts & Spectacle network and the Impact Practice Network. For sector advancement, leading carnival arts growth, Beat aims to form a carnival collaboration structure with all-island networking. Beat will seek financial support for European learning and collaboration, with International Munich Arts Lab. Green Arts and sustainability initiatives will include participation in a Futures Literacy co-design UK team. We want to develop artists' studios and accessibility plans for the Carnival Centre.
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.
In preparing these financial statements, 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 accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In accordance with the company's articles, a resolution proposing that HM Chartered Accountants be reappointed as auditor of the company will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Beat Carnival (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.
We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you were:
the directors' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
the directors have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the group's or the parent company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.
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 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 Charities Accounts and Reports Regulations (Northern Ireland) 2015 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
As explained more fully in the statement of trustees' responsibilities, the trustees 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 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.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
we identified the laws and regulations applicable to the company through discussions with directors and/or senior management, and from our commercial knowledge and experience of the sector;
We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations;
To address the risk of fraud through management bias and override of controls, we:
performed analytical procedures to identify any unusual or unexpected relationships;
tested journal entries to identify unusual transactions;
assessed whether judgements and assumptions made in determining the accounting estimates set out in Note 2 were indicative of potential bias; and
investigated the rationale behind significant or unusual transactions;
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
agreeing financial statement disclosures to underlying supporting documentation;
reading the minutes of meetings of those charged with governance;
enquiring of management as to actual and potential litigation and claims; and
reviewing correspondence with HMRC and the company’s legal advisors;
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
Use of our report
This report is made solely to the 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 company’s members those matters we are required to state to them in an auditor's 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 company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
HM Chartered Accountants is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Beat Carnival is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 11-47 Boyd Street, Belfast, County Antrim BT13 2GU, Northern Ireland.
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act (Northern Ireland) 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)". 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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. 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.
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.
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 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.
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.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
Restricted funds are legacies and donations received for specified purposes within the overall aims of the Charity.
These are unrestricted funds which are material to the charity's activities.
Unrestricted funds comprise those funds which the Management Committee are free to use in accordance with the organisation's objectives.
Working Capital Fund - allocated towards the ongoing capital requirements for project and grant funding received in arears
Building Development Fund - allocated to allow for maintenance and repair risks and for accrued depreciation
Redundancies Fund - allocated to provide for potential redundancy costs
Strategic Development and Succession Fund - allocated to Strategic Development and Succession
Events Fund - allocated towards events held
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 charity received a donation of £31,059 (2024: £47,722) from Beat Trading Limited, a company limited by guarantee whose only member is Beat Carnival. The amount due in respect of this donation at the year end was £Nil (2024: £Nil)
The charity had no material debt during the year.