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2021-03-31-accounts

Reglar*lon No. 1105226 Cryrry Regi5tAtion No. 04851498 IEnBland and Walesl BIRDS EYE VIEW ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

BIRDS EYE VIEW LEGALAND ADMINI￿RATIVE INFORMATION Trustees PJ Bud¢inRham S Budwal (Appointed l January 20211 L Devlin S M Follows SGlover Ll Hasan J H Tèndy AJ Thompson BDOtao (Appointed 15 September 20211 Charlty number 1105226 Compary number 04851498 ReKlstered offl¢e Studio 4Vauxhall Gardens Community Centre 5 Glasshouse street London England SEII SES Independent examlner AGRich clo HW fisher Chartered Accountants Acre House 11-15 William Road London NWI 3ER The Ctrorerative Bank PO Box 250 Delf Hov* Southway Skelmerdale WN8 6wr

BIRDS EYE VIEW CONTENTS Trustees. rew>rt Independent examiner's report Statement of financial acbvibes 8alJnce sheet Note5 to thefinanclal Matsments 7-12

BIRDS EYE VIEW

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and financial statements for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Companies Act 2006 and Accounting and Reporting by Charities: The Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective from 1 January 2019).

Objectives and activities

The charity's objective is to advocate for equality and diversity in cinema, on screen, behind the lens and across the wider industry. Specifically focusing on the role of women / non-binary persons in film and filmmaking and also to further any other similar purposes which are charitable in accordance with the law of England and Wales from time to time as the charity thinks fit. Core strategic objectives are listed as follows:

  1. Increase viewership of and enrich public conversation about films made by women and non-binary people.

  2. To spotlight, celebrate and create impact for films by women and non-binary people while building a community for those who make, show, release and watch them.

  3. Increase audience diversity by making the cinema experience safe, accessible, relevant and inclusive.

  4. Strive for equal access and opportunities within the film industry for women and non-binary people.

  5. Take an active stance against all forms of prejudice and discrimination. Continuously strive to be anti-ableist, anti-racist, and anti-transphobic organisation committed to bringing about change through campaigning and community building in cinema.

There has been no change in these objectives during the year.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Despite the continued hardships the film exhibition industry is facing due to the Covidcontinued its charitable activities over 2020-year organisational grant from the track record of outstanding delivery of audience or industry facing activity, an in-depth understanding of UK film culture and excellence in field and an exemplar of good practice.

ith two major strands of activity:

  1. Audience Facing Activity:

  2. a. majorityproduces and hosts cinema events in 12 cities across the UK of new films by women. 3 cities have been added in 2020-2021 to make the total 15. Despite the Covid-19 pandemic, which has seen UK cinemas closed for the majority of 2020, the Reclaim The Frame initiative was able to expand to Bristol, Cardiff and Nottingham during 2020-2021 albeit on a reduced scale.

  3. b. Following receipt of funding from The National Lottery Community Fund, distributed by City Bridge Trust in 2020 the charity has developed a community outreach programme to accompany the Reclaim The Frame project. Currently the community outreach project delivers free film watching experiences (limited to titles and filmmakers supported by the Reclaim The Frame project) to 300 people per month from London communities most affected by the Covid-19 pandemic. If additional funding is not secured beyond 31 March 2021 the community project will come to a pause in June 2021 and will restart upon receipt of renewed funding.

  4. king in distribution funded by UK industry body Screen Skills. The course, which has run for four consecutive years, was not able to take place across 2020-2021 due to the Covidcourse designed to professionally support women in distribution, exhibition and audience development roles. It has continued to run into 2021 with plans to extend to the end of the year.

BIRDS EYE VIEW

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2021

As of filing, the Board has finalised her replacement who started in September 2021 and who spent now four months in post. The Board and the team were excited to welcome Melanie Iredale, Deputy Director of Sheffield DocFest to the role and feel positive about a new era of leadership for the charity.

Future Plans

The Board has taken the view that despite the hardships of the Covid-19 pandemic the charity has successfully adapted its activities and remained active throughout the national lockdown. Furthermore as of March 2021, the charity has been making good progress in transitioning back to in-person, in-

both audiences and the industry therefore plans to continue its activities across the 2021-2022 period. The board understands the impact on the industry and are placing much focus on keeping the charity financially solvent, particularly focusing on additional

Financial review

Total income for the year was £302,776 (2020: £252,718). Total expenditure for the year was £274,039 (2020: £224,506). This resulted in net income for the period of £28,737 (2020: £28,212).

Reserves Policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level of £8,000. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they s while consideration is given to ways in which additional funds may be raised.

Risk

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

Structure, governance and management

The charity is a company limited by guarantee and a registered charity governed by its memorandum and articles of association. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

E Amoroso (Resigned 6 May 2021) P J Buckingham S Budwal L Devlin S M Follows S Glover U Hasan K Muir (Resigned 25 March 2021) J M Tandy A J Thompson

As set out in the Articles of Association the Chair of the trustees is nominated by the trustees, who are elected annually by the members of the charity attending the Annual General Meeting and serve a term of 3 years.

BIRDS EYE VIEW

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2021

-19 Global Pandemic:

Our principal focus has been on building our online presence and remaining active virtually as the Covid-19 pandemic severely impacted cinema exhibition, resulting in the cancellation of all our in-

twelve months have been a notable success: the BFI award helped enable 35 online events with a total of 183,334 views/admissions, or an average of 5,392 per event, in support of 26 specialised features and 5 short films from around the globe, representing a diverse cross-section of female and non-binary voices.

During the few periods when cinemas were open we supported 18 feature titles with 168 in-cinema events. The majority of these - recorded introductions and/or Q&As from the filmmakers, so that the cinemas c

Over this year, the charity has been paying particular attention to accessibility. Hard of hearing captioning was provided for all our online events. We also continue to produce (and encourage/advocate for distributors to produce) HoH and Audio Described versions of films we promote for use on Video on Demand platforms. In total, we produced 35 HoH versions of events, feature films and trailers over the course of the year.

It remains a challenging time for cinema in the UK and sector recovery will be slow due to large scale mandated cinema closures and subsequent lack of new releases. Though we have been in a privileged position as our core funding from the BFI remained secure, due to the pandemic the charity has struggled to meet some of its income targets for training grants and distributor fees. Spending remains controlled, measured and reduced with extra input and review from the Board. We have continued to take advantage of the furlough scheme while it remains in place and work closely with a fundraising consultant who assists us with grants and funds scoping and applications.

I am particularly proud of our newest project developed over the pandemic to serve London communities most affected Covid-19. Through our outreach we established partnerships with 45 organisations across youth groups, foodbanks, councils, social groups, art organisations and student unions enabling free access to films by women and non-binary filmmakers in cinema and at home.

Mia Bays Melanie Iredale -

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

.............................. J H TANDY Chair Dated: .........................

BIRDS EYE VIEW INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BIRDS EYE VIEW I report to the trustÈÈs on my exarnination of the fina￿la1 statetnents of BiTd5 View Ithe chafityl for the year ended 31 Marth 2021. Responslbllllesand ￿$1$ of report A5 the trustees of the chanty land a150 its directors foTthe purtx)ses of company lawl you a￿ responsible forthe preparation of the fin3ncial statements in accordance with the requirements of the CompaThies Act 2[￿ (the 2fA)6 Act). Having satisfied myself that thè finèntial ststÈmÈnts of the (hèrity aTÈ riot WUiTÈd to ￿ ouditÈd undef Part 16 of the 20r￿ Act and are Èligiblè for indÈpÈndÈnt Èxamination, I report in respÈtt of my Èxbmination of the thbrity's finènci31 ststements (arri@d out under secbon 145 of the Charities Art 2011 Ithe 2011 Attl. In carrying out my examinaiion I have followed all the applicable Dlre£tions given by the Charlty Commission undei sedion 145lSllbl of the 2011 Act. Independent examlner'sstatement Since the charity's gross income exceeded £250.IYA) yovr examiner must be a membpr of a body listed in 5e¢bon 145 of the 2011 Art. I wnfirm that i am qualified to undertake the ey2minatioh l>e¢ause l am • member ol. whi¢h Is one of the listed bodies. I have completed my examlnèffjon. I confirm ihèt no mattefs ha%* come to Inv 8ttenOon In connetlon with the examlnalon givin8 me cause to believe that in any material respect.. accounting record5 were not kept in respect of the chartty a5 required by 5ecbon 386of the 21J)6Art.' or the financial statements do not accord with ihose records.. or the fin)ncial 5tatefflent5 do not comply with the ac¢ounlin8 requi￿rnents of se¢tyon 3% of the 2(KJ6 Act other than ony requirement that Ihe a¢¢oynts 8l¥t • true and fair ¥¢ew whi¢h is fioi a matter ¢onsidw¢d as part of an intlependent exÈmlnatlon,' or the financial Statements ha¥e not been prepared In accordance with the methods and principles of the Statement of Recommended Pracoce lor accounting and reporting by ch3rilJ"e5 applicable to charibes preparinB thelr account5 in accordance with the Financlal Rewongstandard applicable in the UK and Republic ol Ireland IFRS 1021. I ha￿ no conrems and have come acr055 no other matters in corbnecbofb wilh the examination lo which attention shtruld bp drawn in this rep¢rt In order to en•ble a proper understarwirvdof thefinafityal ststements to be re•¢hed. rl AGRlch clo HW Fisher LLP Chartered Account3nts Acre House 11-15 William Roèd London NWI 3ER Dated.. 22 Dec 2021

BIRDS EYE VIEW ATEMENT OF FINANCIAL A￿1VITIEs INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 lknreskncled RestriLted Total Unrestrictpd lunds 2021 fvnd5 2021 funds 2020 2021 Notes Income and endowments fwm: Donations and le8acie5 Charitable activities Other income 165,IKXI 78.864 12,912 46.(Th) 211,{￿K) ?8,864 12,912 131,228 121,490 Total Intome Z56,776 302,776 252,718 Ex endlture on.. Raisin8funds 3,325 3,325 875 Charitable activitie5 245,2(13 25.505 270,714 223,631 Total r•swru5 vyndl 248,534 25.505 274,039 224,5C6 Net Income for the year/ Net movement In lunds 8,242 20,495 28,737 28,212 Fund balances èt i April 2020 37,915 37,915 9,703 Fund ￿lances&t JI Ma￿h 2021 46.157 20.495 66,652 37.915 The stètement of financial acowoes indudesall gainsand losses recognised in the year. All Income and expendSture derfve from c0nOThuln8acD￿tses. The Statement of financial actywoes also complSes with the requirements for an iTKome and empendlture account under the Companie5 Act 2￿6.

BIRDS EYE VIEW BALANCE SHE ASAT31 MARCH2021 1021 2020 Currenta55ets Debtors Cash at bank and in hand li 48.076 43,1(Kl 64,946 14,388 91,176 124,5241 79,334 141,4191 Credttor5.' amounts lalllng ￿e wllhin year Net current asset5 66.652 37,915 Income fvnds Restricted funds Unrestricted fund5 20,495 46.157 37,915 66.652 37,915 The company 15 entstled to the exempb'on from the •Jdit requirement contained in secbon 477 of the Companies Act 21X)6, for the year ended 31 March 2021. The diredors acknowledge their responsibilib"e5 for ensuring that the charity keeps accovnty.ng records which comply with Section 386 of the Act and for preparin8 financial statements which give a true and fair view of the State of affairs of the company as at the end of the financiol year and ol it5 incoming ie50vrces and opplicabon of resources, includin8 Its income and expenditure, for the fin3n¢ial year in •crtsrdanre %vi¢h the re4ui¢ements of sectyon5 394 and 395 and whi¢h otherwise ¢omply with the requirements of the Cornpaniès Att 2(￿ relèting to hnantibl statemènts, $0 far asapplicable tothÈ tomparty. The members have not required the company to obtsin an ￿dit of its financial statements fof the year in question in accordance with section 476. These financlal ststements have been prepared in xcordance with the provisions applicable to companies sublert to the small companles re8ime. 22 Dec2021 The flnancial ststements were approved by the Trusieeson...................... J H Tandy Trustee Compary Reglstrnlon No. 04851498

BIRDS EYE VIEW NOTES TO THE FINANCIAL ￿ATEmENTs FOR THE YEAR ENDED 31 MARCH 2021 Accounling policie5 Chrlty Ir+form•¥on Birds Eye View is a private company limited by guarantee incorpored in England and Wales. The registered office 15 Studio 4 Vauxhall Garden5CornrrbunityCentre. 5 Gla55hou5e Street. Lorlon. En￿aTrd. SEII SES. 1.1 Accounting£onven¥on The financial statements have been prepared in accorthnce ￿th the charity's goveming document. the Companie5 Act 2006 and "Accounting and ReporbnB by Charities.. Statemeni of R￿QmMended Practitr applicable to chariDes preparing their financial 5tatement5 in accordance with the Financial Reporting Stsnltsrd applicable In the UK and Republic of Ireland IFRS 1021" leffectywe from l January 20191. The chanty is a Public Benefit Entity as defined by FRS 102. The financial 5tatement5 ore prepared in slerlin& which 15 the funcbonal currency of the rhority. Monetory Hmount5 in these fin3ncial 5taternent5 are rounded to the nearest £. The finan¢lèl statements have been prepared under the historical Cost t¢n¥ention.The pfintipal a¢¢ountin8 polities adopted are set out below. Compar•l¥es These financial statements have been prepared lor a 12 month perlod. while the compara￿ve5 relèts to 8 month perlod. Balan￿S are theiefore not dlrectlycomparèble. 1.2 Gofjn8 con¢efn The Trustees have considered the effect ol the ongoin8 proltsnged Cwd-19 pandemic on th¢ Charity. Althou8h the pandemlc hès si8nificantly impècted on the charity's ability to organise ￿reeningS ènd other in person events, a number of fèctors have allowed the charity to continue its charitable èdivities and remèin finantialty secure. These fattors include the chèrity's swift trènsibon to deliverin6 film related ¥ents online, the continuaiion of their core fundin8 from 8FI, diversifyin8 income streams and the èbility to tèke advant38e of Covid-19 related 8o¥ernment schemes such as QRS. The Trustees a reèsonable expectation that the Charity can wntinue as a 8Oin8 concern for a period of at leèst twelve months from the date of approval of these financial statements and as such, the accounts have been wepared on the80in8 concern basis. 1.3 Ch•rltabl2 lunds Unre5tritted fund5 are avallable lor use atthe dlxrebon of the trustees in fvrther￿ce of their charltable obledves. 1.4 Intomln8 resourtes Income is reco8nised when the tharty is Wlly enlitled to it aftÈr aty pÈrformante tonditions h4e been met, the arnount5 tan be measured reliably, and it is probable that incorne will be ￿e1Ved. Cash donations are recogni5ed on receipt. Other donations are recognised On￿ the charity ha5 been notified of the donation, unless performance condition5 require deferral of the arnount. Income tsx recwerable in relab.on to donalions receNed under Gift Aid 15 recogni5ed at the time of the donation. Resources expended Liabilitie5 are reco8ni5ed as expenditure once there is a legal { constructive obl1￿110n £emmiiting the charity to that expenditure, it Is probable that 5EtdEmEnt ￿11 bE Te4uiTed and the amount of theobligation tan be measured reliablv. All Èxpenditure is accounted for on èn accruals bas. All expenses. in£ludin8 SUPPOrt costs ènd 8ovemèncÈ cests, aro allocètod to the charitable èrtvity in the statement of ffinanoèl èthvities. Costs ol rnisin8 funds are those costs incurred in relation to charity's on goinÉ projerts towards films and musical proErnmme Governance tosts relate to expendtture inturred in dealing donations and administration and compliance with constitutionèl and Statutory requirements. Irrecoverable VAT is charged against the expprbditute headin8forwhich it was incurred.

BIRDS EYE VIEW NOTES TO THE FINANCIAL ￿ATEmENTs (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Accotsnln8 pdl£les Iconvnuedl 1.6 Cash and cath equlvalents Cash and cash equivalents Include cash in hand. deposits held at call with banks. 1.7 Flnanclal Instrumerfs The tharity hès elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Finèncial Instruments Issuès. of FPS 102 to all of its financial instruments. The Charity only hès financial èssets and fit)ancial liabilities of a kind that quèlrfy ès basic financial instruments. Basic finèncial Instruments are inilally recognised at transauion value and subsequently measured at thelr setdement value. Crll(al accouThlni eslmatesandlud8emen The tru5tee5 are satisfied that there are no crib.cal accountirb8estirnate50rjud8ement5 in these financial ststements. Donalons and ley<le5 Unrestylrted R•5trfthd funds Totsl funds 2021 2021 2020 Grants I65.￿) 211,r 131,228 Chitltable at¥vlVe$ 2021 2020 Income frem charitsble activibes 78,864 121,490 Other Incorne Unrestrlcted lunds Total 2021 2020 CJRS IfurlouEhl income 12,912

BIRDS EYE VIEW NOTES TO THE FINANCIAL ￿ATEmENTs (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Rai￿￿8 fund5 Unrestrlcted lunds funds 2021 2020 Sta8ln8 fundraisin8 events 3,325 875 3,325 875 Chiritsble at¥vlVe$ 2021 2020 Staff costs Sta8in8 events 98,924 87.784 65,110 101,126 186.708 166,236 Share of support costs (see note 81 Share ef governance costs (see note 81 73,718 10,288 54,615 2,780 270,?14 223,631 Analys15 bylund Unrp5tricted fund5 Re5trirted fund5 245,209 25,505 223,631 270,714 223,631

BIRDS EYE VIEW NOTES TO THE FINANCIAL ￿ATEmENTs (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 SupportC05ts 2021 Supportcosts Govemance cost5 2020 staff costs Consultancy fee5 Rent Insurance 61.847 61,847 39,275 39,275 4.790 4.79) 3,184 1,461 4,380 2,128 4,187 1,461 d,380 2,128 4,187 Cornputer, PPS & repairs Subslstence Other expense$ 2.164 2,164 Accountancy 10.288 10,288 2,780 2,780 73,718 10.288 54,615 2,780 57,395 Analysed between Charitsble a¢*wties 73.718 10.288 54,615 2,780 57,395 Accountancy expen5e5 compri5e5 £3.5(Kl p￿b1et0the independent exarninef for Independent exarnlnalon fees in relalon to the 2021 financial ye3r, £2,094 in relab-on to the 2019 financi31 year laddib-onal fees not accrued for in the 2019 or 2020 financial periods) and and £4,694 payable to the independent eyaminer forother 5eryice5. In 2020, 3ccountsncy expenses comprised £3,054 poyable to the independenl exominer for independent examinafjon fee5 and • negative balance of -£274 th•1 arosefrom an over accrual in the 2019 financial year. Trnsteès None of the trustees lor èny persons connected with them) ￿e1Ved any remuneration or benefits from the chèrity durin8thÈ vear. 2 trustees were reimbursed fef expenses totalling £550 durin8theyear12020". no reimbursed expenses). These Èxponses were incurred in assistingat charity events. Employees The average rnenthty numbei employeesdurfjn8the ￿ar was.. 2021 Number 1020 Number Average number of employees Employment tosts 1021 2020 Wages and salaries Social security costs Other pension costs 151,370 6.867 2,534 98.841 2.907 2.637 160,771 104,385 10-

BIRDS EYE VIEW NOTES TO THE FINANCIAL ￿ATEmENTs (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Employees Iconvnuedl Key management personnel Sncludes the board of trustees and the charity's Director at LarÉe (who Is an employee of the charity). Toral remunerabon receNed by the KMP was £48.62912020". f37.6101. None ofthe trustees re￿IVed anv remuneration from the charity12020.' nor*l. There were no employee5 wh05e annual remuneration was £￿￿.(￿￿•0[ more. li Debtws 2011 2020 Arnourtsfalllns du¢ wlthln one year= Trade debtors Other debtors 46,840 1,236 64,367 579 48,076 64,946 Credltors: amounts lallln8 due wlthln y 1021 2020 Other taxation and 50¢i#I seturlty Trade credltors Other ¢reditors Accruals and deferred Incorne 4,734 15,389 5,168 32,713 38 3,5Ch) 4,401 24,524 41,419 13 Relrement benefit schemes The charity operates a defined contribub"oTh pension scheme for all quall￿"n& em￿¢Y￿e$. The assets of the scheme are held separately from those of the charityin arb independentlyadmini5tered fund.

BIRDS EYE VIEW NOTES TO THE FINANCIAL ￿ATEmENTs (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 14 Re51rirted fund5 The Income funds of the chèrity include restritted funds tomwising the following unexpended balances of donalons and grants held on trustfor specific purposes-. Mo¥emert fvnds Resources 8alJnce at eynded 31 Marih 2021 Balance at l Awl 1019 Komi IAprfl Z02D resources TNLCF COVID-19 Re5pon5e Fund 46,(KM) 125,5051 20,495 TNLCF COVID-19 Aespon5e Fund - estsblished ￿ the Big Lottery Fund and 3dmini5tered by the Condon Community Respond Fund, the purpose of this grant W35 to fvnd an outreach pilot projert to reach out to disthantsged 3nd excluded communities n London through film related activities. 15 •lysls Qt net 1sxts betwe•n fvnds Uhresirlctsd fvnds 2￿1 Restrfrted Total Unrestrlcted funds 2020 2021 2021 Fund balènces at 31 March 2021 are represented by.. 46.157 20,495 66.652 37,915 46.157 20,495 66,652 37,915 16 Opern¥n8 le•se tommltmehts At the reportin8 end d4te the charity had ovtstanding romrnitrnents for future minimum ￿￿se payments under non- ancellable oper4bn8 lea5e5, which fall due a5follow5'. 2021 2020 Within one year 1,177 1,177 17 Rdated partytran5Jcllons Therewere no disclos3ble related party transactionsin the)*arl2020.' nmel. 12-