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2023-03-31-accounts

Black Bird/Red Rose Productions Trustees Report and Financial Statements Year to 31[st] March 2023

Charity number: 1068789 Company number: 03312261

[1]

Black Bird/Red Rose Productions Trustees' Annual Report Year to 31[st] March 2023

CONTENTS

Page

  1. Reference and Administrative Information

  2. Structure, Governance and Management

  3. Objects and Activities

  4. Achievements and Performance

  5. Financial Review

  6. Statement of Responsibilities of Trustees

  7. Independent Examiner's Report

  8. Statement of Financial Activities

  9. Balance Sheet

  10. Notes to the Accounts

Reference and Administrative Information

Charity name: Black Bird/Red Rose Productions, trading as the Mark Bruce Company

Charity registration number: 1068789

Company registration number: 03312261

Registered Office and Unit G, Vallis Mills Trading Estate, Robins Lane, Operational Address: Frome BA11 3DT

Trustees 2022-23

Christopher Fogg (Chair) Paula Hammond (Company Secretary) Ben Frith Iain Harvey Jeremy Newton Jennifer Young Dane Hurst Jack Ram Chatterton [appointed 5[th] December 2022]

[2]

Structure, Governance and Management

The organisation is a charitable company limited by guarantee, incorporated on 4th February 1997 and registered as a charity on 24th March 1998. Its governing document is the Memorandum and Articles of Association dated 4th February 1997.

The Trustees of the charity are also Directors of the company for the purposes of company law. During the year the Trustees delegated the day to day operation of the company to the Executive Producer, Anne Hipperson.

Recruitment and Appointment of Trustees

All trustees are nominated by existing trustees and elected by a simple majority vote at the AGM or other Trustees' Meetings. Trustees are invited to join the Board because they have something to contribute to the management of the organisation. When filling vacancies for the Board, the trustees aim to achieve a balance of professional skills, artistic knowledge and interests, and a cross section of age, gender, social/educational and cultural background.

Objects and Activities

Charitable Objects

The company is established to advance public education in the dramatic and visual arts, particularly by:

Public Benefit

The company delivers public benefit by delivering its mission to create, perform and educate, in an original style of dance theatre that engages and communicates with a wide audience - rooted in a crafted and original choreographic language and incorporating other art forms and practices including music, design, theatre, film and new media. The Trustees have had regard to the Charity Commission's guidance on public benefit and endeavour to implement them in all the charity's work.

The majority of the charity's activity comprises the performance of dance theatre productions. In conjunction with this, the charity provides educational activities in the form of dance theatre workshops, particularly for young people. The charity’s premises, BlackBird/RedRose Studios, benefit other arts and community organisations who use them for rehearsals, filming and other activities.

[3]

Achievements and Performance

Creative Programme

Digital Capture

Following the highly successful live tour of Phantoms & Folk Tales during 2021-22, both pieces were filmed in our studio over a two-week period for potential future distribution. This is a central part of our current ambition to find additional ways of reaching and engaging both existing and new audiences. This project involved a team of 27 creatives and administrative support staff. The result was the production of a completed 40-minute film of Phantoms and a 17-minute film of Folk Tales . Discussions are now taking place to launch them on appropriate digital platforms following a series of training and mentoring sessions the company held with the organisation The Space, specialists in this field. To pave the way for the launch the company has been releasing a series of short video reels on a variety of social media platforms. Our production trailer can be seen here.

Music Recording

World of Love and Wonders, a new album of original music was released on Mute Song on 16 September 2022. It is available to stream on Spotify, YouTube, Apple Music, Amazon, iTunes, Soundcloud and other streaming services.

Research & Development

20 days of R&D for future projects took place involving eight different dancers between September and December 2023. These represent a vital part of the company’s method of working and will feed into the creation of new work scheduled for 2024.

Digital Reach

As a result of the increase in company activity in all aspects described above, we have worked to reach newer and wider audiences digitally on a range of social media platforms. These figures break down as follows:

This represents a major priority for the company in the next 12 months and we will be exploring new ways of increasing this reach. In order to support this drive, the company has allotted an additional 0.5 days per week to our Assistant Artistic Director, which has already begun to bear dividends in our growing digital reach.

Studio Development

Community Classes

The company are now running three regular weekly classes plus a monthly community coffee morning. Weekly Silver Swans ballet for the over 55s runs in person and online, 36 classes have taken place this year with an average of 20 participants each week.

‘What a wonderful class with Sue this morning, loved the new exercises, loved the music which was going through my head walking round the fields with my dog afterwards and kept me feeling happy in spite of the rain. I really like the

[4]

way Sue always makes the class so inclusive and doesn’t forget the ones at home. Shame I live in Suffolk and too far away to come to live classes. Looking forward to next week and so happy there’s only a week’s break over Easter.’ Regular online class attendee

We run two weekly Adult Contemporary classes; 48 classes have taken place this year with an average of 12 students in each class.

“The classes are very welcoming, we learn new things each week, adding on to what was learnt previously. The pace is just right for me, not too fast so I have the time to pick things up, and not too slow so it stays interesting and challenging. We also have a lot of fun!”

Contemporary Class Participant

In addition, the studio is used regularly by local community dance and movement groups. These include Contact Improvisation and Qigong.

Outside the studio the company continues to deliver a strong and vibrant Community Outreach programme taught by our Assistant Artistic Director Eleanor Duval. Yama (Dance for the Over 60s) 21 sessions for up to 30 students per session, Mendip Community Dance, 3 sessions for 20 participants, and Tri-Art, weekly term-time classes for young people.

Rehearsals by International & National Professional Companies

Christopher Bruce has used the studio to rehearse over Zoom with Queensland Ballet, Alabama Ballet, Oregon Ballet and Houston Ballet. Other professional companies have also held live rehearsals in our studio including Kundle Cru and Little Bulb.

“We love working in your studio, it has everything we need on a practical level but is also an artistically inspiring place to be.” Little Bulb Theatre

Talent Pipeline & Artist Development

Summer School 2022

Our Vocational Summer school is generously supported by the Leverhulme Trust who provide Leverhulme Scholarships to all successful applicants. We are hugely grateful for their support which awards students heavily subsidised places. In July 2022, 21 students attended and were taught by seven professional artists/teachers during the week. In addition, alongside, the company ran a Junior Summer School in the evenings for local young dancers.

The school drew an overwhelming set of positive responses from the participants as part of the company’s comprehensive survey and evaluation.

“I gained more experience and knowledge of contemporary technique that was not taught at my school during term time. I also learnt how to use my body and approach certain steps in a different way in order to make them easier.”

“I enjoyed the atmosphere of everything. All the teachers were so helpful and invested in us. The other dancers were all so determined and hard working which motivated me; I learnt a lot by watching other people dance.”

Summer School 2022 Slideshow

[5]

Summer School 2023

Auditions for the 2023 Summer School took place in February 2023, in all we saw 80 auditionees, from 28 different school, of whom 35% were from non-white backgrounds.

This increase in numbers of students, together with the rise in applicants from wider, more diverse backgrounds has, in part, been made possible through the generous support of the Leverhulme Trust, which has enabled the company to offer a greater number of bursaries and target potential beneficiaries in a more focussed way.

The 2023 Summer School will take place from 16 – 22 July 2023.

Pre-Vocational Masterclasses

This is a new company initiative aimed at pre-vocational dance students aged between 1518 who are passionate about and aspire to pursue a career in professional dance. Contemporary Masterclasses are taught by professional freelance dancers with six classes over the course of the academic year 2022/23. These classes provide the students with an opportunity to learn from industry experts, improve skills and build selfconfidence. An average of 16 students have attended the four sessions so far this year.

Schools Outreach

Our 10-minute dance piece Green Apples visited three local schools during the Autumn Term. The piece was performed for students and then followed by a warm-up class and workshop to learn some of the piece. 78 students aged 14-18 took part in these workshops.

“The workshop was highly engaging and enjoyable. In the piece and during the warmup, we explored the integration of styles, including street and contemporary. We also tried improvising and group creative tasks, where each group was given feedback individually .” Naphat, Y12 student

“The opportunity to see a work in performance and also participate in an engaging and well-delivered workshop is excellent, and a unique experience for the dance students. The quality of both performance and teaching was outstanding - the company were approachable and kind whilst delivering work of the highest standard. An inspiring afternoon, and one we hope to be able to repeat.” Teacher

Workshops & Mock Auditions

Further underlining our commitment to supporting emerging, young professionals in their artistic and creative development Mark Bruce and Jonathan Goddard spent three days at the Royal Conservatoire of Scotland. In total they worked with 54 students across three year-groups.

Accolades

In recognition of our continuing artistic success, together with our commitment to quality and excellence, the company has been nominated for the following prestigious awards:

[6]

Funding

Without the generous support of our funders, we would not be able to carry out the work of the charity. Our grateful thanks go to:

Future Plans

In 2023-24 the company have planned the following activities:

The trustees continue to consider the financial implications of global events and the current economic situation in the UK. Trustees regularly review the charity’s risk register.

[7]

Financial Review

During the year, the charity recorded a surplus of £61,785 in unrestricted funds due to the biennial cycle of the charities’ activities. The activity planned for 2023-24 will result in an operating deficit. The trustees' long-term budgeting ensures that the charity plans for such peaks and troughs.

The trustees consider that the charity will continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved for the following reasons:

The trustees therefore consider it appropriate to adopt the going concern basis for the preparation of the accounts, as detailed in note 1(b) to the financial statements.

Reserves Policy

It is the Company’s policy that unrestricted funds that have not been designated for a specific use should be maintained at levels that:

The Company aims to hold 3 months’ operating costs in reserves. The Trustees will review the level of unrestricted funds required to support these objectives on an annual basis.

We define operating costs as expected contractual and governance expenditure, therefore the reserves target based on 2022 expenditure figures is £47,000. As at 31 March 2023, free reserves are £84,919 (2022 £159,826) so the trustees’ reserves target is currently exceeded.

The Trustees will review the level of unrestricted funds required to support these objectives on an annual basis. Accumulation of reserves is generally achieved by the generation of surplus at the end of the accounting year. This policy will be reviewed annually or when circumstances or the operation of the policy require it.

[8]

Statement of Responsibilities of the Trustees

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with 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).

Company law 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 income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Ltd were re-appointed as the charitable company's independent examiners during the year and have expressed their willingness to act in that capacity.

Approved by the trustees on 7 November 2023 and signed on their behalf by:

Chris Fogg

………………………………………………………… Christopher Fogg, Chair

Iharvey ………………………………………………………… Iain Harvey, Trustee

[9]

Independent examiner's report to the trustees of Black Bird/Red Rose Productions

I report to the trustees on my examination of the accounts of Black Bird/Red Rose Productions (the charitable company) for the year ended 31[st] March 2023, which are set out on pages 11 to 22.

Respective responsibilities of trustees and examiner

As the trustees of the charitable 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 charitable 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 the charitable company's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have follwed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since the charitable company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

8 November 2023 William Guy Blake

………………............................................................................ .............................. William Guy Blake FCA (Member of the ICAEW) For and on behalf of Godfrey Wilson Limited Chartered Accountants and Statutory Auditors 5[th] Floor, Mariner House, 62 Prince Street, Bristol, BS1 4QD

[10]

Black Bird/Red Rose Productions Statement of Financial Activities

(incorporating Income & Expenditure Account) Year to 31st March 2023

Restricted Unrestricted Total Total
funds funds funds funds
2023 2023 2023 2022
[see Note 2]
Notes £ £ £ £
Income:
Donations [3] - 17,798 17,798 10,560
Charitable activities [4] 9,914 237,579 247,493 279,697
Other trading [5] - 7,475 7,475 3,965
--------------------------------------------------------------------
Total Income 9,914 262,852 272,766 294,222
Expenditure:
Charitable activities:
Touring and educational activity [6] 9,720 201,067 210,787 358,425
--------------------------------------------------------------------
Total Expenditure 9,720 201,067 210,787 358,425
--------------------------------------------------------------------
Net Income / (Expenditure) 194 61,785 61,979 (64,203)
Transfers between funds [12] - - - -
--------------------------------------------------------------------
Net Movement in Funds 194 61,785 61,979 (64,203)
Total funds brought forward 9,720 159,826 169,546 233,749
--------------------------------------------------------------------
Total funds carried forward 9,914 221,611 231,525 169,546
--------------------------------------------------------------------

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 12 to the accounts.

[11]

Black Bird/Red Rose Productions Balance Sheet

As at 31st March 2023 Company number: 03312261

Notes
Fixed Assets
[8]
Current Assets
Debtors and prepayments
[9]
Cash at bank and on hand
---
Current Liabilities
Creditors and accruals
[10]
---
Net Current Assets
---
Net Assets
The funds of the charity:
Restricted funds
[12]
Designated funds
[12]
General funds
[12]
---		 2023
£
6,692
16,730
214,386
------------
---
231,116
6,283
------------
---
224,833
------------
---
231,525
9,914
130,000
91,611
------------
---
231,525		 2022
£
8,922
65,969
110,687
------------
176,656
16,032
------------
160,624
------------
169,546
9,720
-
159,826
------------
169,546		 2022
£
8,922

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2), and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

(i) ensuring that the Company keeps proper accounting records which comply with section 386 of the Act; and

(ii) preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the company.

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

Approved by the Board of Trustees on 7 November 2023 and signed on its behalf by

Chris Fogg

Christopher Fogg (Chair)

[12]

Black Bird/Red Rose Productions Notes to the Accounts

Year to 31st March 2023

[1] Principal Accounting Policies

The principal accounting policies adopted in the preparation of the financial statements are set out below.

(a) Basis of preparation The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Charities Act 2011 and the Companies Act 2006. Black Bird / Red Rose Productions meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). (b) Preparation of the accounts on a going concern basis The accounts have been prepared on the assumption that the charity is able to continue as a going concern. The charity is dependent on the continued support of grant aiding bodies. The Trustees believe that the charity will continue to receive this support and that the charity also holds sufficient levels of unrestricted reserves to continue for 12 months from the date of signing of the accounts. Accordingly the trustees consider that it is appropriate to prepare the financial statements on a going concern basis. (c) Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of activities is deferred until the criteria for income recognition have been met (see Note 10). (d) Donated services and facilities Donated professional services and facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of trustees and volunteers is not recognised with any monetary value. (e) Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. (f) Fund Accounting [i] Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. [ii] Designated funds are unrestricted funds set aside by the Management Committee for particular purposes. [iii] Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

[13]

Black Bird/Red Rose Productions Notes to the Accounts (continued)

Year to 31st March 2023

(g) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is expressed exclusive of VAT, except for irrecoverable VAT which is charged as a cost against the activity for which the expenditure was incurred. Expenditure is classified under the following activity headings:

[i] Costs of raising funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

[ii] Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities, and those costs of an indirect nature necessary to support them.

[iii] Other expenditure represents those items not falling into any other heading. There were no such costs during the year in question.

(h) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. These include office costs, finance, personnel, payroll and governance costs which support the charity's charitable activities.

(i) Taxation The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. (j) Fixed Assets Tangible fixed assets are written off over the expected useful life of the asset, at 25% per annum on the reducing balance method. Individual items costing less than £500 are not treated as fixed assets. (k) Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. (l) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. (m) Creditors

Creditors are recognised where the charitable company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

(n) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

(o) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

[14]

Black Bird/Red Rose Productions Notes to the Accounts (continued) Year to 31st March 2023

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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below.

Depreciation

As described in note 1j to the financial statements, depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life.

[2] Prior period comparatives: statement of financial activities

Restricted Unrestricted Total
funds funds funds
2022 2022 2022
Notes £ £ £
Income:
Donations [3] - 10,560 10,560
Charitable activities [4] 9,720 269,977 279,697
Other trading [5] - 3,965 3,965
------------------ ------------------ ------------------
Total Income 9,720 284,502 294,222
Expenditure:
Charitable activities:
Touring and educational activity [6] 1,201 357,224 358,425
------------------ ------------------ ------------------
Total Expenditure 1,201 357,224 358,425
------------------ ------------------ ------------------
Net Income / (Expenditure) 8,519 (72,722) (64,203)
Transfers between funds [12] - - -
------------------ ------------------ ------------------
Net Movement in Funds 8,519 (72,722) (64,203)
Total funds brought forward 1,201 232,548 233,749
------------------ ------------------ ------------------
Total funds carried forward 9,720 159,826 169,546
------------------ ------------------ ------------------

[15]

Black Bird/Red Rose Productions

Notes to the Accounts (continued) Year to 31st March 2023

[3]
[4]		 2023
2022
Income from donations
£
£
Individual donations
3,888
260
Mendip District Council
-
10,300
Gifts in kind
13,910
-
---------------
---------------
17,798
10,560
All income from donations is unrestricted in the current and prior year.
Gift in kind income has been recognised for subsidised accommodation.
Restricted
Unrestricted
2023
funds
funds
Total
Income from charitable activities
£
£
£
Performance fees and sales
-
394
394
Educational activity
-
19,942
19,942
Arts Council England grant
-
203,680
203,680
Trusts and foundations
9,914
16
9,930
Theatre Tax Relief
-
13,547
13,547
---------------
---------------
---------------
9,914
237,579
247,493
Prior year comparative
Restricted
Unrestricted
2022
funds
funds
Total
£
£
£
Performance fees and sales
-
28,096
28,096
Educational activity
-
8,182
8,182
Arts Council England grant
-
203,680
203,680
Trusts and foundations
9,720
19
9,739
Theatre Tax Relief
-
30,000
30,000
---------------
---------------
---------------
9,720
269,977
279,697

The charitable company receives government grants, defined as funding from Arts Council England, to support the charity's touring and educational activity. The total value of such grants in the period ending 31 March 2023 was £203,680 (2022: £213,980). There are no unfulfilled conditions or contingencies attaching to these grants in 2022-23.

[5] 2023
2022
Income from other trading activities
£
£
Studio hire
7,475
3,965
---------------
---------------
7,475
3,965

All income from other trading activities is unrestricted in the current and prior year.

[16]

Black Bird/Red Rose Productions

Notes to the Accounts (continued) Year to 31st March 2023

[6] Analysis of expenditure on charitable activities

Production Educational Support Governance Total
and touring activities costs costs 2023
£ £ £ £ £
Fees 69,005 15,291 - - 84,296
Sets, props, costumes etc 344 275 - - 619
Audition costs - 1,240 - - 1,240
Travel and subsistence 8,728 13,155 992 - 22,875
Premises costs 60 774 33,453 - 34,287
Marketing & publicity 26 - 4 - 30
Administration fees - - 14,629 - 14,629
Administration salaries 31,534 5,565 4,122 - 41,221
General office costs - 63 5,365 - 5,428
Organisational development - - 329 - 329
Legal & professional fees - - 1,785 438 2,223
Independent Examiner's fee - - - 1,380 1,380
Depreciation - - 2,230 - 2,230
--------------- --------------- --------------- --------------- ---------------
109,697 36,363 62,909 1,818 210,787
Allocation of support costs 55,018 9,709 (62,909) (1,818) -
--------------- --------------- --------------- --------------- ---------------
164,715 46,072 - - 210,787

The charity initially identifies the costs of its support functions. It then identifies those costs which relate to charitable activities undertaken during the year. Support and governance costs are apportioned to these activities based on the proportion of staff time attributable to each activity:

Production and touring 85% Educational activities 15%

[17]

Black Bird/Red Rose Productions

Notes to the Accounts (continued) Year to 31st March 2023

[6] Analysis of expenditure on charitable activities
Prior year comparative
Production
Educational
Support
Governance
Total
and touring
activities
costs
costs
2022
£
£
£
£
£
Fees
154,840
5,520
-
-
160,360
Sets, props, costumes etc
46,841
-
-
-
46,841
Audition costs
2,516
210
-
-
2,726
Travel and subsistence
39,485
516
1,124
-
41,125
Premises costs
202
540
25,773
-
26,515
Marketing & publicity
11,772
-
105
-
11,877
Administration fees
-
-
16,907
-
16,907
Administration salaries
30,720
5,421
4,015
-
40,156
General office costs
-
-
6,281
-
6,281
Organisational development
-
-
713
-
713
Legal & professional fees
-
-
-
689
689
Independent Examiner's fee
-
-
-
1,260
1,260
Depreciation
-
-
2,975
-
2,975
---------------
---------------
---------------
---------------
---------------
286,376
12,207
57,893
1,949
358,425
Allocation of support costs
50,866
8,976
(57,893)
(1,949)
-
---------------
---------------
---------------
---------------
---------------
337,242
21,183
-
-
358,425

[7] Summary analysis of expenditure and related income for charitable activities

Production Educational Total Total
and touring activities 2023 2022
£ £ £ £
Costs (109,697) (36,363) (146,060) (298,583)
Earned income 6,742 19,942 26,684 36,278
Direct grants and donations - 17,476 17,476 9,720
--------------- --------------- --------------- ---------------
Net cost funded from other income (102,955) 1,055 (101,900) (252,585)

[18]

Black Bird/Red Rose Productions

Notes to the Accounts (continued) Year to 31st March 2023

[8]
[9]
[10]		 Improvements
Tangible Fixed Assets
Equipment
to property
Total
Cost
£
£
£
Opening balance
2,364
34,600
36,964
Additions during the year
-
-
-
---------------
---------------
---------------
2,364
34,600
36,964
Depreciation
Opening balance
1,787
26,255
28,042
Charge for the year
144
2,086
2,230
---------------
---------------
---------------
1,931
28,341
30,272
---------------
---------------
---------------
Net Book Value at 31/03/23:
433
6,259
6,692
Net Book Value at 31/03/22:
577
8,345
8,922
Debtors and prepayments
2023
2022
£
£
Trade debtors
4,100
15,001
Accrued income
-
36,600
Prepayments
6,722
4,710
Rent deposit
4,500
4,500
VAT refund due
1,408
5,158
---------------
---------------
16,730
65,969
Creditors
2023
2022
Amounts due within 12 months:
£
£
Trade creditors
193
10,900
Accruals
1,540
3,970
Prepaid income
4,550
1,162
---------------
---------------
6,283
16,032

Prepaid income consists of deposits for the 2023 Summer School invoiced before 31/03/2023.

[11] Analysis of net assets between funds

Restricted Designated General Total funds
funds funds funds 2023
£ £ £ £
Tangible fixed assets - - 6,692 6,692
Current assets 9,914 130,000 91,202 231,116
Current liabilities - - (6,283) (6,283)
--------------- --------------- --------------- ---------------
Net assets at 31 March 2023 9,914 130,000 91,611 231,525

[19]

Black Bird/Red Rose Productions Notes to the Accounts (continued) Year to 31st March 2023

[11] Analysis of net assets between funds Prior year comparative

[12] Restricted
Unrestricted
Total funds
funds
funds
2022
£
£
£
Tangible fixed assets
-
8,922
8,922
Current assets
9,720
166,936
176,656
Current liabilities
-
(16,032)
(16,032)
---------------
---------------
---------------
Net assets at 31 March 2022
9,720
159,826
169,546
Movements in funds
Balance at
Transfers
Balance at
31/03/2022
Income
Expenditure
between
31/03/2023
funds
Restricted Funds:
Leverhulme Trust
9,720
9,914
(9,720)
-
9,914
---------------
---------------
---------------
---------------
---------------
Total Restricted Funds:
9,720
9,914
(9,720)
-
9,914
Designated Funds:
Frankenstein 2023-24 tour fund
-
-
-
130,000
130,000
---------------
---------------
---------------
---------------
---------------
Total Designated Funds:
-
-
-
130,000
130,000
Unrestricted Funds:
General Funds
159,826
262,852
(201,067)
(130,000)
91,611
---------------
---------------
---------------
---------------
---------------
Total Unrestricted Funds:
159,826
262,852
(201,067)
-
221,611
---------------
---------------
---------------
---------------
---------------
Total Funds:
169,546
272,766
(210,787)
-
231,525

The Somerset Community Foundation funds were for the provision of online dance classes. The Leverhulme Trust funds bursaries and scholarships for the Summer School.

The Frankenstein 2023-24 Tour Fund sets aside general reserves to cover costs of the 2023-24 tour. This is a consequence of the charity staging tours every two years, while the Arts Council core funding is received annually.

[20]

Black Bird/Red Rose Productions Notes to the Accounts (continued) Year to 31st March 2023

[12] Movements in funds (continued)

Prior year comparative Balance at Transfers Balance at
31/03/2021 Income Expenditure between 31/03/2022
funds
Restricted Funds:
Somerset Community Foundation 1,201 - (1,201) - -
Leverhulme Trust - 9,720 - - 9,720
--------------- --------------- --------------- --------------- ---------------
Total Restricted Funds: 1,201 9,720 (1,201) - 9,720
Unrestricted Funds:
General Funds 232,548 284,502 (357,224) - 159,826
--------------- --------------- --------------- --------------- ---------------
Total Unrestricted Funds: 232,548 284,502 (357,224) - 159,826
--------------- --------------- --------------- --------------- ---------------
Total Funds: 233,749 294,222 (358,425) - 169,546

[13] Payments to trustees and related party transactions

No trustees received remuneration during the year (2022 nil).

One trustee received an expense payment of £75 as reimbursement of travel costs incurred in furtherance of the charity's objects (2022 nil).

One trustee received a payment of £100 for provision of accommodation to a dancer for a week (2022 £800 to one trustee for 8 weeks accommodation).

There were no other related party transactions during the year.

[14] Staff costs
2023
2022
£
£
Salaries
40,020
38,850
Employer's National Insurance
-
141
Employer pension
1,201
1,165
---------------
---------------
41,221
40,156

The charity employed one full time member of staff for the whole year (2022: 1). The average number of employees during the year was 1 (2022 1), full time equivalent 1 (2022 1). No employee earned over £60,000 per annum during the year.

Net employer's National Insurance contributions during the year totalled nil (2022 £141).

The key management personnel of the charity comprise the trustees, artistic director and executive producer. The total employee benefits paid to the key management personnel during the year was £41,221 (2022 £40,156). The total freelance fees paid to key management personnel during the year was £43,260 (2022 - £37,162).

[21]

Black Bird/Red Rose Productions Notes to the Accounts (continued) Year to 31st March 2023

[15] Operating lease commitments

The charity had operating leases at the year end with total future minimum lease payments as follows:

follows:
2023 2022
£ £
Amount falling due:
Within 1 year 28,214 6,750
Within 1 - 5 years 10,881 -
--------------- ---------------
39,095 6,750

[22]