| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 January 2026 |
| for |
| MASK Create |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 January 2026 |
| for |
| MASK Create |
| MASK Create |
| Contents of the Financial Statements |
| for the Year Ended 31 January 2026 |
| Page |
| Chairman's Report | 1 |
| Report of the Trustees | 2 | to | 20 |
| Independent Examiner's Report | 21 |
| Statement of Financial Activities | 22 |
| Balance Sheet | 23 |
| Notes to the Financial Statements | 24 | to | 26 |
| MASK Create |
| Chairman's Report |
| for the Year Ended 31 January 2026 |
| Introduction |
| MASK exists to advance creativity as a foundational human capability through education and society. It develops the resources, methodologies, and implementation frameworks needed to support its widespread adoption and practice. |
| This year marked an important stage in the evolution of MASK Create (MASK) as the organisation continued advancing its mission to place creativity at the centre of education and human development. |
| For more than two decades, MASK has worked to develop creativity not as an optional enrichment activity, but as a foundational human capability essential for innovation, entrepreneurship, youth empowerment, and societal progress. Through practical work with young people, educators, schools, policymakers, and communities, MASK has sought to demonstrate that creativity can be intentionally developed and systematically integrated into education and society. |
| During the year, MASK continued expanding its international reach and public engagement activities while also strengthening the foundations of its educational work. The MASK Awards 2025 brought together young people, educators, and schools from 27 countries across six continents, providing an international platform for encouraging young creativity and innovation and continued to promote creativity as a valued societal capability. |
| Alongside this public-facing work, significant progress was made in the development of the MASK Creativity Education Model. Building on nearly two decades of practical experience, MASK continued to refine its educational framework, strengthen its conceptual foundations, and prepare a comprehensive teacher manual and learner book series to support implementation in educational settings. |
| Importantly, the year also marked growing institutional engagement with the model. The Ministry of Education of Kenya formally invited the Kenya Institute of Curriculum Development (KICD) to evaluate the MASK learning materials, while KICD initiated the evaluation process. These developments represent an important step towards the wider implementation of MASK's work within mainstream education. |
| Taken together, these achievements mark an important development in MASK's work. Alongside delivering programmes and opportunities, the organisation is increasingly focused on developing the methodologies, educational resources, and partnerships needed to support wider implementation of creativity education. |
| Underlying all of this work remains a simple conviction: creativity is a universal human skill that should be intentionally and universally developed. By generating new ideas, solving problems, and creating opportunities, creative people and societies can shape a future in which all can thrive. |
| MASK remains deeply grateful to its partners, educators, supporters, volunteers, and the many young people whose participation, commitment, and belief continue to make this work possible. |
| Alla Tkachuk |
| MASK's Founding Director |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 2026. The trustees have adopted the provisions of 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). |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| OBJECTIVES AND ACTIVITIES |
| Objectives and aims |
| Purpose, vision, mission, and goals |
| Purpose (Why MASK exists): |
| MASK exists to advance creativity as a foundational human capability through education and society. |
| Vision (What future we want): |
| A world where human creativity is recognised and developed as a foundational capability for individual empowerment and societal advancement. |
| Beneficiaries: |
| - Young people (aged under 25) |
| - Educators/systems |
| - Communities/policymakers |
| Mission (How change happens through beneficiaries): |
| - To unlock young people's creative potential as a pathway to opportunity, employment, entrepreneurship, leadership, social mobility, equity, and economic empowerment. |
| - To equip educators and education systems to deliver creativity education through the MASK Creativity Education Model. |
| - To promote creativity as a core societal value and creativity education as a fundamental right. |
| Aims, goals & objectives (What activities we actually undertake): |
| 1. To provide young people with training and development opportunities that strengthen creative thinking, innovation, entrepreneurship, and leadership skills. |
| 2. To develop, advance and disseminate creativity education knowledge and practice through the MASK Creativity Education Model, including teacher development, learning resources, implementation frameworks, and support for educators, schools and education systems. |
| 3. To engage and influence communities, institutions, and policymakers through advocacy, partnerships, research, and grassroots initiatives that raise awareness of creativity education and support systemic change. |
| Theory of Change |
| Creativity is a foundational human capability. Creative individuals and communities gain greater capacity to generate new ideas, solve problems, innovate, and create opportunities - helping build a more equitable, resilient, and thriving future. It must be recognised as a core societal value, and developed intentionally and systematically through mainstream education, with creativity education accessible to all. |
| Curriculum Engagement and Review Process |
| During 2025/26, MASK completed the development of a series of educational resources, which have entered the formal evaluation process of the Kenya Institute of Curriculum Development (KICD). Subject to endorsement, these resources may contribute to the implementation of creativity education within mainstream education in Kenya. |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| Where we work |
| Founded in Kenya in 2007, MASK has grown from a national initiative into an international organisation, reaching 16 African countries by 2023 and expanding to 67 countries globally by 2026. We have reached young people and schools in: |
| - Africa: Cameroon, Democratic Republic of Congo, Egypt, Ethiopia, Ghana, Kenya, Libya, Malawi, Mauritius, Morocco, Namibia, Nigeria, Rwanda, Seychelles, South Africa, Tanzania, Uganda, Zambia, Zimbabwe |
| - Asia: Bahrain, Bangladesh, China, Georgia, Hong Kong, India, Indonesia, Iran, Israel, Japan, Jordan, Lebanon, Malaysia, Mongolia, Myanmar, Nepal, Pakistan, Philippines, Qatar, Saudi Arabia, Singapore, South Korea, Sri Lanka, Taiwan, Thailand, Turkey, United Arab Emirates, Uzbekistan, Vietnam |
| - Europe: Bulgaria, Cyprus, France, Hungary, Italy, Norway, Portugal, Spain, Ukraine, United Kingdom. |
| - North America: Canada, Mexico, United States |
| - Latin America: Brazil, Chile, Guatemala, Peru. |
| - Oceania: Australia |
| We have reached education, policy, and business communities in: |
| - Kenya - West Laikipia, Samburu, Pokot, Turkana, Amboseli, Maasai, Nakuru, and Naivasha |
| - UK - London, Margate, Edinburgh, Romford |
| - USA - Washington DC, San Diego. |
| - France - Paris |
| - South Korea - Seoul |
| Educational Mission and Societal Purpose |
| MASK's work began through practical engagement with young people, schools, artists, and communities. Over time, this work revealed a broader structural issue within education systems globally: while creativity is widely recognised as important, it is rarely clearly defined, systematically taught, or meaningfully implemented in practice. |
| In response, MASK evolved beyond programme delivery towards the development of a broader educational framework designed to support both educational transformation and wider societal development. |
| Today, MASK positions creativity not as an optional enrichment activity, but as an essential educational and societal capability that should be intentionally developed through mainstream education and recognised as vital to innovation, opportunity, and human advancement. |
| This direction shaped the development of the MASK Creativity Education Model - a practice-based framework integrating creativity into teaching, learning, teacher development, community engagement, and educational implementation. |
| As the organisation's work expanded internationally, MASK increasingly evolved not only as a programme provider, but also as a contributor to educational thinking, implementation practice, and the wider development of creativity-centred learning across sectors and contexts. |
| The educational challenge |
| MASK's work responds to a growing global challenge: education systems continue to struggle to prepare young people for rapidly changing social, economic, and technological realities. |
| Across many contexts, learning remains dominated by memorisation, repetition, and predetermined outcomes. While access to education has improved globally, many systems continue to face major challenges related to learning quality, youth unemployment, innovation capacity, and social mobility. |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| At the same time, creativity remains widely misunderstood within education. It is often treated as secondary to academic learning, associated narrowly with artistic talent, or positioned as an optional enrichment activity rather than as a fundamental mode of thinking. |
| This misunderstanding carries significant consequences. |
| Although many education policies now reference creativity as an important competency, schools are rarely equipped with the pedagogical models, teacher preparation, learning structures, or implementation frameworks required to develop it meaningfully. |
| As a result: |
| - creativity learning often depends on individual teacher initiative; |
| - implementation remains fragmented and inconsistent; |
| - art is frequently taught as technical reproduction rather than as a means of developing thinking; |
| - opportunities for cultivating innovative capacity remain uneven and inequitable. |
| MASK identifies creativity not as a peripheral educational outcome, but as a central capability shaping problem-solving, innovation, adaptability, entrepreneurship, leadership, and the ability to generate new possibilities in conditions of uncertainty. |
| This challenge is particularly significant for young people facing economic exclusion and limited opportunity. In many contexts, creativity and innovation may represent one of the few pathways through which individuals can expand their opportunities, create livelihoods, and shape alternative futures. |
| For this reason, MASK approaches creativity not only as an educational issue, but also as a societal and developmental one. |
| The MASK Creativity Education Model |
| The MASK Creativity Education Model emerged through nearly two decades of practical work across schools, communities, teacher development environments, creative programmes, and international educational engagement. |
| The framework positions creativity as a human capability that can be intentionally developed through structured educational practice. |
| Central to the model is a distinct understanding of creativity: |
| Creativity is understood as visual ideation capacity - the ability to generate, manipulate, connect, and develop ideas through mental imagery, patterns, structures, relationships, and imaginative transformation. |
| This position places visual thinking at the centre of creativity development and repositions art as an essential component of creative learning rather than a marginal or purely technical subject. |
| Within the MASK model, art functions not primarily as performance or artistic production, but as a method for strengthening observation, visualisation, imagination, experimentation, aesthetic judgement, and idea generation. |
| The model is built on a dual pedagogical approach: |
| Direct creativity education - where creativity is explicitly taught and developed through dedicated learning experiences and creative practice. |
| Creativity facilitation within subjects - where teachers recognise, support, and protect creative thinking across wider classroom learning. |
| The model argues that neither approach alone is sufficient. Creativity requires both intentional development and sustained facilitation within learning environments. |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| Importantly, the MASK framework does not require the replacement of existing curricula. Instead, it operates as an implementation-compatible approach designed to work within mainstream educational systems while strengthening creativity structurally. |
| The model integrates: |
| - pedagogical principles; |
| - creativity learning methodologies; |
| - teacher development frameworks; |
| - art-for-creativity approaches; |
| - school and community engagement; |
| - public recognition platforms; |
| - and practical implementation structures. |
| This combination of conceptual clarity, practical application, and systems-oriented design increasingly distinguishes the MASK model within the field of creativity education. |
| Implementation in practice |
| The MASK Creativity Education Model is implemented through interconnected programmes, learning environments, teacher development approaches, and public engagement platforms designed to make creativity learning practical, visible, and scalable. |
| Rather than treating creativity as a separate enrichment activity, MASK integrates creative development across school, community, and public life. The organisation's implementation work combines direct creativity learning, teacher support, public recognition, and community participation to create sustained environments in which creative thinking can develop. |
| Creativity learning programmes |
| MASK delivers a range of programmes designed to support creative thinking, innovation, entrepreneurship, leadership, and public engagement among young people. |
| These include: |
| - Creativity Clubs - practical learning environments where learners engage in experimentation, making, visual thinking, collaborative problem-solving, and creative exploration. |
| - Creativity for Entrepreneurship and Leadership (CEL) - a programme connecting creativity to innovation, leadership, initiative, entrepreneurship, and community impact. |
| - MASK Awards - an international platform recognising young creativity and innovation through exhibitions, public showcases, events, publications, and global participation. |
| - Creativity in Action Teachers Project (CATP) - a teacher-focused initiative supporting educators in implementing creativity-centred approaches within real classroom conditions. |
| Together, these programmes create multiple pathways through which creativity can be developed, recognised, and applied. |
| Art for creativity |
| A central aspect of the MASK model is the use of art as a foundation for creativity development. |
| Within conventional education, art is often taught primarily through technical instruction or reproduction. In contrast, the MASK approach positions art as a method for strengthening visual thinking, imagination, experimentation, and ideation. |
| Art-based learning activities are used to develop learners' ability to: |
| - observe deeply; |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| - think in mental images; |
| - explore alternative possibilities; |
| - understand and manipulate forms, structures, and relationships; |
| - generate new ideas through visualisation and experimentation with techniques and materials. |
| This approach shifts art away from imitation-based outcomes towards exploratory and open-ended creative processes. |
| Importantly, the purpose is not to produce professional artists, but to strengthen the visual ideation capacity that creative thinking depends upon across disciplines. |
| MASK continues to refine practical methodologies and teacher guidance for art for creativity approaches, including implementation manuals and professional teaching frameworks. |
| Teacher development and implementation support |
| One of the major challenges within creativity education globally is that teachers are frequently expected to 'embed creativity' without clear methodologies, operational definitions, or professional preparation. |
| MASK addresses this gap through practice-based teacher development approaches designed for mainstream educational settings. |
| This work focuses on: |
| - creativity facilitation; |
| - classroom implementation; |
| - observation and recognition of creative thinking; |
| - open-ended learning approaches; |
| - art for creativity methodologies; |
| - practical creativity pedagogy. |
| Importantly, the framework is designed to operate within existing educational structures rather than requiring complete curriculum replacement. |
| This implementation-compatible positioning has become increasingly important in enabling scalability and institutional engagement. |
| Public engagement and community participation |
| MASK's implementation approach extends beyond the classroom. |
| The organisation positions creativity as both an educational and societal capability requiring broader public recognition and participation. |
| Through exhibitions, public events, publications, ambassadors, creative showcases, and MASK Awards, creativity becomes visible within communities and public spaces rather than remaining confined to formal educational settings. |
| This public dimension serves several purposes: |
| " recognising young people's ideas and achievements; |
| " strengthening confidence and creative agency; |
| " shifting public perceptions around creativity; |
| " engaging educators, families, policymakers, and institutions; |
| " building broader cultural support for creativity-centred learning. |
| In this respect, MASK's work operates simultaneously across educational, community, and societal contexts. |
| Educational and Societal Impact |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| MASK's work has generated impact across education, youth development, community engagement, and public understanding of creativity. Over time, the organisation's work has expanded from local creative initiatives into broader educational and societal engagement across multiple countries and sectors. |
| Impact on young people |
| MASK's programmes support young people in developing: |
| - creative problem-solving; |
| - innovation and idea generation; |
| - entrepreneurship and leadership; |
| - confidence and self-efficacy; |
| - collaboration and communication; |
| - practical engagement with real-world challenges. |
| Importantly, the organisation's approach shifts learners from passive participation towards active creative agency. Young people are encouraged not simply to complete tasks, but to generate ideas, question assumptions, experiment, and initiate practical change within their schools and communities. |
| Participants have gone on to establish school initiatives, community projects, creative enterprises, environmental activities, and peer-led programmes. |
| The organisation's emphasis on public recognition further strengthens confidence, ownership, and belief in the value of learners' ideas. |
| Impact on educators and schools |
| MASK has contributed to expanding understanding of how creativity can be implemented practically within mainstream educational settings. |
| Its work has helped move creativity from an abstract policy aspiration towards a more operational educational practice. |
| Through teacher engagement, school partnerships, implementation guidance, and creativity facilitation approaches, educators have gained greater confidence in working with open-ended and creativity-focused learning environments. |
| The organisation's methodologies also respond to a major structural challenge within creativity education: the absence of practical implementation models for schools and teachers. |
| Impact on educational thinking and policy engagement |
| MASK increasingly contributes to wider conversations around the future of education, creativity, innovation, and learning. |
| The organisation has engaged with policymakers, curriculum bodies, ministries, universities, and international institutions through advocacy, presentations, partnerships, research engagement, and implementation practice. |
| This engagement reflects growing recognition that creativity cannot be meaningfully developed through policy statements alone. |
| It requires: |
| - structured pedagogy; |
| - teacher preparation; |
| - implementation frameworks; |
| - learning environments intentionally designed to support creative thinking. |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| MASK's work has also contributed to broader discussions around the role of art in education, particularly the relationship between visual thinking and creativity development. |
| Equity, access, and inclusion |
| A central principle of MASK's work is that creativity learning should not be limited by geography, economic status, background, or educational privilege. The organisation therefore approaches creativity not only as a learning issue, but also as an issue of opportunity and equity. |
| MASK has worked across urban, rural, underserved, and geographically marginalised communities, including regions where educational infrastructure and access to creative opportunities remain limited. |
| The organisation has also worked to strengthen inclusion across gender and disability contexts and has maintained a commitment to providing free access to programmes and opportunities wherever possible. |
| This reflects MASK's broader belief that creativity education should function as a societal capability available to all rather than as a privilege accessible only to a limited number of learners. |
| Organisational Evolution and Reflection |
| Over time, MASK's work has undergone significant conceptual and organisational evolution. |
| The organisation began primarily through arts-based youth engagement and creative development initiatives. However, sustained practical experience across schools and communities increasingly revealed deeper structural challenges within education systems themselves. |
| This led to an important shift. Rather than focusing solely on delivering creative activities and programmes, MASK increasingly concentrated on understanding how creativity could be intentionally developed, taught, facilitated, and implemented within mainstream education. |
| As a result, the organisation evolved from programme delivery towards the development of a broader educational framework centred on creativity. |
| This evolution included: |
| - developing operational definitions of creativity; |
| - refining pedagogical methodologies; |
| - articulating the relationship between visual thinking and creativity; |
| - strengthening teacher implementation approaches; |
| - designing more system-compatible educational models. |
| Increasingly, MASK's contribution has moved beyond isolated interventions towards the development of practical educational structures capable of supporting creativity systematically. |
| This shift reflects a broader understanding that creativity education requires more than isolated activities or policy statements. |
| It requires: |
| - clear conceptual foundations; |
| - practical pedagogical approaches; |
| - teacher preparation; |
| - implementation guidance; |
| - public recognition structures; |
| - long-term educational integration. |
| In this respect, MASK now operates not only as a programme organisation, but also as a contributor to educational thinking, creativity practice, and implementation development. |
| This evolution continues to shape the organisation's future direction. |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| OBJECTIVES AND ACTIVITIES |
| Significant activities 2025-26 |
| MASK's achievements stand out strongly this year. Taken together, these are substantial milestones that show an organisation moving from proving an idea in practice to creating the conditions for wider adoption and long-term influence. |
| This year's achievements highlights include: |
| - Clarifying the intellectual foundations of the MASK Creativity Education Model. |
| - Defining creativity as visual ideation capacity and visual thinking. |
| - Completing the teacher manual and learner book series. |
| - Developing the art for creativity methodology. |
| - Securing formal engagement from the Kenyan Ministry of Education and KICD. |
| - Continuing to build international recognition through MASK Awards. |
| - Transition from grassroots implementation towards scalable educational infrastructure, learning resources, and teacher support materials. |
| 1. Advancing the MASK Creativity Education Model |
| Under the leadership of Founder and Director Alla Tkachuk, MASK continued to strengthen the conceptual foundations, pedagogical frameworks, and implementation infrastructure of the MASK Creativity Education Model. |
| Throughout the year, significant progress was made in translating nearly two decades of practical creativity education experience into structured resources designed to support wider adoption and implementation within mainstream education systems. |
| Key developments included: |
| Strengthening pedagogical frameworks and implementation resources |
| MASK continued refining the principles, methodologies, and implementation that underpin the model. |
| Particular attention was given to strengthening practical classroom application, ensuring that creativity education can be delivered by educators working within existing school systems and curriculum structures. |
| MASK focused on developing teacher-support resources and implementation frameworks designed to help educators move beyond abstract discussions of creativity towards practical, evidence-informed classroom practice. |
| Development of the teacher manual |
| Substantial progress was made on the completion of the teacher manual, Teaching Creativity the MASK Way: Implementing Creativity Education Through Practice; |
| The manual provides a comprehensive frameworks for implementing creativity education in schools, translating the principles of the MASK model into practical teaching approaches, lesson structures, facilitation strategies, and classroom methodologies. |
| Designed for use by teachers, teacher educators, schools, training institutions, curriculum authorities, and education ministries, the manual extends beyond classroom guidance to provide a practical implementation framework for creativity education. |
| It supports the direct teaching of creativity, creativity facilitation across subjects, teacher professional development, and wider educational implementation, offering a realistic and scalable approach that can be adopted within existing education systems without requiring curriculum replacement. |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| OBJECTIVES AND ACTIVITIES |
| Advancing the art for creativity methodology |
| A major area of development this year was the continued refinement of MASK's teaching art for creativity methodology and the completion of the accompanying teacher guide, Teaching Art for Creativity: Creativity is Visual Ideation. |
| This work further articulated the relationship between creativity and visual thinking, strengthening the model's position that creativity is fundamentally linked to visual ideation capacity-the ability to generate, manipulate, transform, and develop ideas through mental imagery and visual reasoning. |
| The methodology repositions art within education not as a subject primarily concerned with technical skill or artistic reproduction, but as a powerful means of developing observation, visualisation, imagination, aesthetic judgement, experimentation, and creative idea generation. |
| The teacher guide translates these principles into practical classroom approaches, providing educators with structured activities and implementation guidance for using art as a vehicle for developing creativity. It is intended to support teachers, teacher educators, schools, and education systems seeking to strengthen creativity education through visual thinking and creative practice. |
| Together, the methodology and guide represent an important contribution to the growing field of creativity education by offering a clear conceptual foundation and practical framework for developing the visual thinking processes that underpin creativity, innovation, and problem-solving. |
| Development of learner resources |
| MASK completed the writing of the Creativity Superpower Series, a set of learner books designed for three age groups: 5-8, 9-12, and 13-17 years: |
| - Spark Your Creative Magic; |
| - Grow Your Creative Power; |
| - Sharp Your Creative Edge. |
| The series introduces learners to creativity as a practical skill that can be developed through observation, imagination, experimentation, visual thinking, and problem-solving. |
| The books have now entered the design and illustration phase, with publication and dissemination planned for the coming year. |
| Together, the learner books and teacher manual form an integrated resource package intended to support creativity education implementation at both classroom and school level. |
| Clarifying the conceptual foundations of the model |
| Drawing on nearly two decades of practical implementation, research, and reflection, MASK further clarified several core concepts that underpin its approach to creativity education. |
| This included: |
| - defining creativity as visual ideation capacity; |
| - strengthening the position of visual thinking as the foundation of creativity; |
| - developing and formalising the art for creativity methodology; |
| - articulating the model's dual pedagogical approach of direct creativity education and creativity facilitation within subject learning; |
| - identifying practical implementation pathways; |
| - advancing professional standards and guidance for teaching creativity. |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| OBJECTIVES AND ACTIVITIES |
| These developments represent more than the production of new educational resources. They contribute to the creation of educational infrastructure necessary for the systematic implementation of creativity education. |
| While many organisations deliver creativity programmes and activities, relatively few develop coherent operational frameworks that address fundamental educational questions: what creativity is, how it develops, how it can be taught, how educators can facilitate it effectively, and how creativity education can be implemented within mainstream educational systems at scale. |
| By strengthening conceptual clarity and translating practice into structured methodologies, resources, and implementation guidance, MASK has continued building the foundations required for creativity education to move beyond isolated interventions towards a more systematic and sustainable educational practice. |
| Organisational evolution |
| The developments achieved during the year also reflect an important stage in the evolution of MASK itself. |
| Since its founding, MASK has been recognised primarily for its direct work with young people, schools, artists, and communities through creativity programmes, awards, exhibitions, and educational initiatives. While these activities remain central to the organisation's mission, the focus of MASK's work has increasingly expanded beyond programme delivery alone. |
| Over the past year, MASK has continued strengthening its role as a creativity education organisation through the development of methodologies, implementation frameworks, educational resources, teacher guidance, and systems-oriented approaches designed to support wider adoption and long-term impact. |
| This shift is evident in the continued refinement of the MASK Creativity Education Model, the production of structured teaching and learning resources, engagement with educational authorities and policymakers, and the development of implementation pathways capable of supporting creativity education within mainstream educational systems. |
| As a result, MASK is increasingly contributing not only through the delivery of programmes, but also through the creation of educational knowledge, implementation infrastructure, and scalable approaches that can support creativity education more broadly. |
| This institutional evolution represents an important milestone in the organisation's development and strengthens its capacity to contribute to educational practice, policy, and long-term systemic change. |
| 2. Government and Institutional Engagement |
| MASK has moved from independent innovation toward institutional recognition and possible institutional adoption. That is a big developmental milestone. |
| Advancing towards formal educational review |
| One of the most significant developments during the year was the progression of MASK's creativity education resources into Kenya's formal educational review structures. |
| Following consultations with the KMoE, KICD and TSC, MASK submitted its creativity education materials for institutional consideration and evaluation. |
| These resources are: |
| - Teaching Creativity the MASK Way: Implementing Creativity Education Through Practice (teacher manual); |
| - Sharpen Your Creative Edge (learner book). |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| OBJECTIVES AND ACTIVITIES |
| In February 2026, Kenya's State Department for Basic Education formally wrote to KICD advising the Institute to: |
| 'review and consider endorsement of the MASK Teacher's manual and learner books produced by Ms Tkachuk as support materials for CBE creativity learning.' |
| This marked an important milestone in the recognition of MASK's work within national education structures. |
| KICD subsequently confirmed receipt of the materials, congratulated the author on their development, and outlined the formal evaluation process through which the resources may be considered for educational use within Kenyan schools. |
| Supporting creativity within competency-based education |
| Throughout the year, MASK engaged in dialogue with key educational stakeholders in Kenya - where creativity is officially recognised as a core competence of the Competency-Based Curriculum (CBE) - regarding teacher development and implementation approaches. These discussions explored how structured creativity education resources could support learners and schools in developing creative thinking more systematically within mainstream educational settings. |
| The review process of the MASK's teacher manuals and learner books represents an important step towards wider institutional recognition of the MASK model while creating potential pathways for future educational implementation. |
| Speaking at the MASK Awards 2025 ceremony, held on 30 January 2026 at Sarakasi Dome, Lydia Chemayiek, Assistant Director in the Directorate of Teacher Professional Management at the Teachers Service Commission (TSC), highlighted the alignment between MASK's work and Kenya's educational priorities: |
| "In our strategic TSC plan 2023-2027, creativity and innovation is one of the key focus areas. What our founder, Alla, is doing is just what is in line with our education system. TSC appreciates MASK for recognising creativity and awarding the creative young minds and teachers. You are highly welcome to come to our office… to help this programme to grow." |
| Speaking at the same ceremony, Tabitha Wanja Kariuki, Assistant Director, Directorate of Field Coordination and Co-Curricular Activities, Ministry of Education, speaking on behalf of Dr Belio Kipsang Bitok, CBS, Principal Secretary, State Department for Basic Education, highlighted the importance of creativity and innovation within Kenya's education reforms: |
| "Today is about awarding creativity and innovation. That is the gospel we are preaching, starting with this new CBC curriculum. As the Government of Kenya, we are very happy to see MASK and initiatives such as the MASK Awards recognising and celebrating young creativity." |
| Opening the 2022 MASK Awards ceremony at the Kenya Institute of Curriculum Development (KICD) in Nairobi on 15 October 2022, Dr Samuel Obudho, Acting Deputy Director, Technical and Vocational Education and Training, speaking on behalf of Professor Charles Ong'ondo, Director and Chief Executive Officer of KICD, highlighted the alignment between MASK's work and the objectives of CBC: |
| "MASK and KICD share a lot in common in terms of competencies envisioned in the Competency-Based Curriculum. MASK Awards has been highly successful in encouraging creativity on a national scale and in making education for creativity more widely spread in Kenya." |
| Building implementation pathways |
| The engagement during this year represents more than external recognition of MASK's work. It marks the beginning of potential implementation pathways through which creativity education may enter formal educational structures. |
| Historically, much creativity education has operated outside mainstream systems through individual programmes, projects, or isolated initiatives. The formal consideration of MASK's materials by national educational authorities creates opportunities to explore how creativity education can be supported within existing educational frameworks. |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| OBJECTIVES AND ACTIVITIES |
| This development has the potential to contribute to several important pathways, including wider adoption of MASK's creativity education resources, teacher implementation and professional development opportunities, and future curriculum integration possibilities. |
| While these processes remain at an early stage, their significance lies in establishing a route through which creativity education can move beyond standalone interventions towards more systematic implementation. |
| For MASK, this represents an important milestone in the organisation's evolution. It reflects a shift from operating solely alongside educational systems towards contributing practical models, resources, and methodologies that may help support creativity education from within those systems themselves. |
| Together, the consultations, official correspondence, and forthcoming evaluation process represent an important step in strengthening the relationship between MASK and formal educational structures in Kenya. |
| 3. International recognition and public engagement |
| A central component of MASK's approach is the belief that creativity must be recognised not only within education, but also within society. For creativity to be valued, developed, and sustained, it needs to be seen, celebrated, and taken seriously. Public recognition helps build confidence and signals that creativity is a capability with real social value. |
| The MASK Awards were established to provide such a platform. More than a competition, the Awards function as an international creativity platform that enables young people to share ideas, showcase creative work, engage with wider audiences, and receive recognition beyond their immediate educational environments. In doing so, the Awards help position creativity as a visible and valued public capability. |
| MASK Awards 2025 |
| The MASK Awards remained the organisation's largest programme during the year. |
| This year, the Awards attracted participation from young people across 27 countries and six continents, bringing together young people, educators, schools, and communities through a shared commitment to creativity and innovation. |
| Over a three-month submission period, participants submitted creative artworks and Bold Ideas for Global Goals challenges through the online platform, exploring a wide range of themes, perspectives, and real-world challenges. |
| The programme was widely promoted through media and outreach partnerships, including The Star in Kenya and Google Ads, helping to extend its reach to new audiences nationally and internationally. |
| The Awards culminated in an online showcase and a public prize-giving ceremony held on 30 January 2026 at the iconic Sarakasi Dome in Nairobi. The event celebrated the achievements of young creators while bringing together educators, government representatives, partners, supporters, and members of the public. |
| To further broaden public engagement, MASK produced a short film documenting the ceremony and celebrating the achievements of participating young people: https://youtu.be/y6_t7oOGRfA. The film provides a lasting public record of the event and contributes to the wider visibility of creativity as a capability worthy of recognition and celebration. |
| The Awards provided participants with opportunities to: |
| - develop and present original ideas; |
| - gain international visibility for their work; |
| - engage with diverse perspectives and cultures; |
| - strengthen confidence and creative identity; |
| - connect creativity with real-world issues and opportunities. |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| OBJECTIVES AND ACTIVITIES |
| For many participants, recognition through the Awards represented an important milestone in their personal and creative development, demonstrating that their ideas could be valued beyond the classroom and within wider public contexts. |
| Creativity as a public capability |
| Within the MASK Creativity Education Model, public recognition is not an optional addition to creativity education. It is an important part of how creativity develops. |
| Exhibitions, showcases, publications, awards ceremonies, and public events make creative thinking visible. They create opportunities for dialogue, inspiration, aspiration, and recognition. They also help shift public perceptions of creativity from a specialist artistic activity towards a broader capability relevant to education, innovation, leadership, entrepreneurship, and community development. |
| In this way, the MASK Awards contribute to a wider cultural objective: helping establish creativity as a recognised societal value and encouraging greater appreciation of the role creative thinking plays in shaping the future. |
| As participation has expanded internationally, the Awards have increasingly served as a global mechanism for celebrating young creativity, connecting diverse communities, and building wider public support for creativity education across cultures and contexts. |
| 4. Knowledge Development and Dissemination |
| A major area of progress during the year was the continued development of a suite of creativity education publications authored by MASK Founder and Director Alla Tkachuk. |
| As the MASK Creativity Education Model has matured, increasing emphasis has been placed on documenting practical experience, research, and implementation knowledge in forms that can be used by educators beyond MASK's direct programmes. This reflects an important evolution in the organisation's work, supporting the wider adoption of creativity education through accessible teaching and learning resources. |
| During the year, the core manuscripts were completed and refined, including: |
| Teaching Creativity the MASK Way; |
| - Teaching Art for Creativity; |
| - Creative Superpower Series (three books). |
| The publications subsequently entered the design, illustration, layout, and production phase in preparation for publication. |
| Together, these resources provide practical guidance for educators seeking to integrate creativity education into mainstream learning environments, drawing on methodologies and approaches developed through MASK's work with young people, teachers, and schools. |
| Preparatory work also began on potential distribution pathways. This includes plans to make learner books and educational resources available through major textbook retailers and educational distribution channels in Nairobi and, subject to approval, through relevant curriculum and textbook approval processes administered by the Kenya Institute of Curriculum Development (KICD). |
| Looking ahead, MASK intends to continue supporting the development and dissemination of creativity education resources that advance its charitable objectives and contribute to the wider availability of high-quality creativity education materials. |
| 5. Organisational Capacity and Sustainability |
| Alongside programme delivery and educational development, MASK continued investing in organisational capacity to support long-term sustainability, operational effectiveness, and future growth. |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| OBJECTIVES AND ACTIVITIES |
| As the organisation's work increasingly expands beyond programme implementation into knowledge development and dissemination, and policy engagement, strengthening organisational infrastructure has become an important strategic priority. |
| Strengthening organisational capacity |
| A significant development during the year was the appointment of a Director of Community Impact - Kenya, providing additional leadership capacity to support programme development, partnership building, fundraising, stakeholder engagement, and future implementation activities within Kenya. |
| This appointment reflects MASK's commitment to building the organisational structures required to support both national implementation and international growth. |
| To further strengthen organisational sustainability, MASK also expanded its fundraising capacity through the engagement of Fundraising Fellows, who support donor research, relationship development, proposal preparation, partnership cultivation, and fundraising initiatives. This work contributes to the organisation's longer-term objective of diversifying funding sources and strengthening financial resilience. |
| Building systems for growth |
| During the year, MASK continued developing systems and processes designed to support organisational effectiveness, sustainability, and future growth. This included strengthening planning, programme coordination, partnership management, communications, resource development, operational oversight, and the development of a Fundraising Strategy to support long-term organisational sustainability and income diversification. |
| The organisation also completed a comprehensive Impact Report documenting its work and achievements from 2007 to 2025. The report provides an overview of MASK's development, programmes, partnerships, reach, and contribution to creativity education over this period, and serves as an important resource for stakeholders, partners, and prospective funders. |
| These developments form part of a broader effort to ensure that the organisation's growth is supported by robust structures capable of sustaining increasing levels of activity, collaboration, impact, and financial resilience. |
| Partnership development |
| MASK continued building relationships with Kenyan educational institutions and government agencies (KICD, TSC, KMoE), as well as international organisations (Google), media institutions (The Star, Kenya), foundations (The Linbury Trust, Rivers Foundation, UK), and individual supporters (Manu Chandaria MBE, Kenya). |
| These partnerships play an important role in advancing the organisation's mission by supporting programme delivery, knowledge development, public engagement, advocacy, resource mobilisation, and institutional recognition. |
| The organisation's collaborative approach reflects the belief that creativity education cannot be advanced by a single organisation alone, and requires engagement across multiple sectors and stakeholders. |
| Long-term sustainability |
| As MASK enters a new phase of development, organisational sustainability remains a key priority. |
| Future efforts will focus on implementing the organisation's fundraising strategy, broadening its funding base, strengthening strategic partnerships within the education sector, securing capacity for key staff and programme functions, and establishing effective channels through which creativity education resources can reach educators and learners at scale. |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| OBJECTIVES AND ACTIVITIES |
| These investments are intended to ensure that the organisation is well positioned to extend its reach, deepen its impact, and support the long-term advancement of creativity education within schools, communities, and wider society. |
| 6. Strategic Direction and Next Steps |
| The developments achieved during the year have positioned MASK for an important next phase of growth and implementation. |
| Having established the core concepts, methodologies, and educational resources underpinning the MASK model, the organisation is now focused on supporting its wider implementation and adoption within educational settings. |
| 1. A major priority for the coming period is the formal evaluation of MASK's educational materials by the Kenya Institute of Curriculum Development (KICD). Successful evaluation would provide an important foundation for wider adoption and use of the resources within educational settings. |
| 2. Alongside this process, MASK intends to continue developing pathways for teacher training and professional development based on the MASK Creativity Education Model. Subject to curriculum endorsement and funding, the organisation's long-term ambition is to work in collaboration with the Teachers Service Commission (TSC) to equip teacher-trainers in Kenya's teacher-training colleges with practical methodologies for teaching and facilitating creativity within mainstream education, helping to bridge the gap between policy aspirations and classroom practice. |
| 3. Publication and dissemination of the newly developed educational resources will also form a major area of activity. Following completion of the design and illustration phase, MASK plans to launch the Creativity Superpower Series and teacher manual through educational distribution channels, including textbook retailers in Nairobi and other dissemination partnerships. |
| 4. At the same time, the organisation will continue expanding partnerships with educational institutions, government agencies, international organisations, cultural institutions, businesses, and philanthropic partners. These collaborations remain central to advancing creativity education, strengthening implementation capacity, and supporting long-term sustainability. |
| Looking ahead, MASK will continue working towards its broader vision of establishing creativity as a foundational educational and societal capability. Through ongoing development of educational resources, teacher support, public engagement initiatives, policy dialogue, and international collaboration, the organisation aims to contribute to a future in which creativity education is more widely accessible, systematically implemented, and recognised as essential for individual opportunity, innovation, and societal progress. |
| The progress made during the year represents an important step in this journey. While significant work remains ahead, the foundations now in place provide a strong basis for continued growth, wider implementation, and greater impact in the years to come. |
| Public benefit |
| The trustees have had regard to the Charity Commission's guidance on public benefit. The charity's purpose, beneficiaries, mission and activities described in this report demonstrate how MASK advances education and provides public benefit through creativity education, educational resources and opportunities for young people. |
| FINANCIAL REVIEW |
| Financial review |
| Against the backdrop of limited resources, MASK has continued to plan and deliver its activities effectively throughout the year. |
| Income: £17,081 |
| Expenditure: £16,274 |
| In-kind donations worth: £127,000 |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| FINANCIAL REVIEW |
| Principal funding sources |
| Trusts and foundations: |
| The Linbury Trust, UK, £9,000 (2024/25 £5,000) |
| Rivers Foundation, UK, £8,000 (2024/25 £10,000) |
| Other: £81(2024/25 £116) |
| Reserves policy |
| The Trustees have reviewed the charity's reserve requirements in light of its principal risks and have adopted a policy of maintaining unrestricted reserves equivalent to six months' expenditure. Based on projected expenditure of £50,000 for 2026/27, the target level of reserves is £25,000. These reserves provide working capital and enable the charity to continue its activities in the event of a significant reduction in funding. The Trustees are satisfied that the current level of reserves meets this target. |
| FUTURE PLANS |
| The charity will continue pursuing the strategic priorities outlined in the Strategic Direction and Next Steps section of this report, subject to available resources and funding. |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| MASK is a UK charitable company limited by guarantee, incorporated on 28 January 2008 and registered as a charity on 23 March 2009. The charity was established under a Memorandum of Association, which sets out its charitable objects and powers, and is governed by its Articles of Association. In the event of the charity being wound up, each member's liability is limited to £1. |
| Governance structure |
| The Trustees/Directors constitute the governing body of the charity, providing strategic oversight, setting policy, ensuring regulatory compliance, and supporting the development of sustainable income streams and partnerships. Membership comprises the Trustees and the non-governing Secretary/Chief Executive, with each member holding one vote and the Chair having a casting vote. The Secretary/Chief Executive is responsible for the day-to-day leadership and management of the organisation, including operational delivery, performance management, and advising Trustees on strategic and operational matters. |
| Recruitment and appointment of new trustees |
| All Trustees/Directors serve on a voluntary basis and receive no remuneration or other benefits from the charity. MASK seeks to maintain a Board that reflects a diverse range of skills, experience, and perspectives. New Trustees are provided with key governing and policy documents as part of their induction, including: |
| - The governing documents, including the Memorandum and Articles; the Obligations of Trustees (The Charity Commission's 'The essential trustee'); MASK's Code of Conduct for Trustees; and MASK's organisational policies (Data Protection, Privacy, IP, Confidentiality, Expenses); |
| - The current financial position as set out in the latest published accounts; |
| - Future plans (Theory of Change, Public Benefit, Impact Report); |
| - Safeguarding. The charity obtains standard DBS check on all Trustees, employees and volunteers who are in roles that are eligible for these checks. |
| Alignment with national priorities |
| Where appropriate and consistent with its charitable objects, MASK seeks to align its work with relevant national education and cultural policies in the countries in which it operates. |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Induction and training of new trustees |
| Trustees must familiarise themselves with the charity and the context within which it operates, which includes: |
| - The governing documents which set out the operational framework for the charity, including the Memorandum and Articles |
| - The obligations of trustees (The Charity Commission publication "The essential trustee: what you need to know, what you need to do") |
| - Resourcing and the current financial position as set out in the latest published accounts |
| - Future plans and objectives (Theory of Change, Strategic Plan). |
| Related parties |
| In so far as it is complementary to the charity's objects, the charity is guided by the national policies of the countries in which it operates. |
| Risk management |
| The Trustees/Directors regularly review the principal risks facing the charity and maintain a risk register, which is reviewed and updated annually. Appropriate procedures and controls are in place to mitigate identified risks, including financial authorisation processes and operational oversight. The Trustees are not aware of any current legal or regulatory issues that pose a significant risk to the charity. |
| Financial controls |
| The charity has appropriate financial controls in place which are reviewed annually to ensure that they are up to date and effective. The Trustees/Directors have reviewed the financial controls during the financial reporting period and are satisfied that the charity's risk management policies and procedures adequately covered activities and spending outside England and Wales. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Company Secretary |
| Independent Examiner |
| Mary E Ryan |
| Ark Accountancy Limited |
| Chartered Certified Accountant |
| 56-58 High Street |
| Ewell |
| Epsom |
| Surrey |
| KT17 1RW |
| Chief Executive |
| Ms A Tkachuk |
| MASK Create (Registered number: 06484985) |
| Report of the Trustees |
| for the Year Ended 31 January 2026 |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Team |
| MASK Secretary/Chief Executive Officer - Alla Tkachuk BSc MSc FRSA |
| MASK Director of Community Impact-Kenya - Purity Mutua |
| Six volunteers based in the UK |
| Approved by order of the board of trustees on |
| Independent Examiner's Report to the Trustees of |
| MASK Create |
| Independent examiner's report to the trustees of MASK Create ('the Company') |
| I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2026. |
| Responsibilities and basis of report |
| As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). |
| Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. |
| Independent examiner's statement |
| I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: |
| 1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or |
| 2. | the accounts do not accord with those records; or |
| 3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or |
| 4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). |
| I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |
| Mary E Ryan |
| Ark Accountancy Limited |
| Chartered Certified Accountant |
| 56-58 High Street |
| Ewell |
| Epsom |
| Surrey |
| KT17 1RW |
| 15 June 2026 |
| MASK Create |
| Statement of Financial Activities |
| for the Year Ended 31 January 2026 |
| 31.1.26 | 31.1.25 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Investment income | 2 |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 56,805 |
| MASK Create (Registered number: 06484985) |
| Balance Sheet |
| 31 January 2026 |
| 31.1.26 | 31.1.25 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| CURRENT ASSETS |
| Cash at bank |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 6 |
| Unrestricted funds | 56,805 |
| TOTAL FUNDS | 56,805 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006. |
| The trustees acknowledge their responsibilities for |
| (a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
| These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
| The financial statements were approved by the Board of Trustees and authorised for issue on |
| MASK Create |
| Notes to the Financial Statements |
| for the Year Ended 31 January 2026 |
| 1. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
| Income |
| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
| Expenditure |
| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
| Taxation |
| The charity is exempt from corporation tax on its charitable activities. |
| Fund accounting |
| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
| Donated goods |
| Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. |
| 2. | INVESTMENT INCOME |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Deposit account interest |
| 3. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 January 2026 nor for the year ended 31 January 2025. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31 January 2026 nor for the year ended 31 January 2025. |
| MASK Create |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted |
| fund |
| £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 56,805 |
| 5. | DONATED GOODS, FACILITIES AND SERVICES |
| 2026 | 2025 |
| £ | £ |
| Seconded staff | 42,000 | 42,000 |
| Use of property | 75,000 | 75,000 |
| Other (media) | 10,000 | 0 |
| Total | 127,000 | 117,000 |
| 6. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1.2.25 | in funds | 31.1.26 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 56,805 | 807 | 57,612 |
| TOTAL FUNDS | 807 | 57,612 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 17,081 | (16,274 | ) | 807 |
| TOTAL FUNDS | ( |
) | 807 |
| MASK Create |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 6. | MOVEMENT IN FUNDS - continued |
| Comparatives for movement in funds |
| Net |
| movement | At |
| At 1.2.24 | in funds | 31.1.25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 52,838 | 3,967 | 56,805 |
| TOTAL FUNDS | 52,838 | 3,967 | 56,805 |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 15,116 | (11,149 | ) | 3,967 |
| TOTAL FUNDS | 15,116 | (11,149 | ) | 3,967 |
| 7. | RELATED PARTY DISCLOSURES |
| . |