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2021-03-31-accounts

Trustees Annual Report and Unaudited Financial Statements Year ended 31 March 2021

Charity registation - 1143406 Company number - 05079495

Year ended 31 March 2021

Tangled Feet Limited Annual report and financial statements

Contents

Contents
Reference and administrative details 4
Trustees annual report 5
Objectives and activities 5
Achievements and performance in the year 5
Structure, governance and management 7
Financial results 9
Statement of board of trustees’ responsibilities 9
Independent examiner’s report 11
Statement of fnancial activities 13
Balance sheet 14
Notes to the fnancial statements 15

Charity number 1143406 Company number 05079495

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Tangled Feet Limited Annual report and financial statements

Year ended 31 March 2021

Reference and administrative details

Charity number

1143406

Company number

05079495

Registered offce

33 Raynham Street Hertford SG13 7DE

Trustees

Rebecca Allen Catherine Boyd Mouhammed Choukeir Rae Leaver Catherine Stephen Sophie Watson Michael Webb

Chair (resigned 8 February 2021) (appointed 26 November 2020)

Company secretary

Alyson Jones

Independent examiners

Andy Nash Accounting & Consultancy Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Principal Bankers

Lloyds Bank Plc 1 Silver Street Enfield EN1 3EE

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Tangled Feet Limited Annual report and financial statements

Trustees annual report

The Board of Trustees, who are also directors of the Charity for the purposes of the Companies Act, and trustees for charity law purposes, submit their annual report and the financial statements of Tangled Feet Limited for the year ended 31 March 2021. The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Charity’s governing document and the provisions of 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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

Objectives and activities

Tangled Feet (TF) aims to increase access to, and participation in high-quality, industry-leading theatre. We endeavour to make unique opportunities for young people to engage with our work and aim to share our work with people that rarely, if ever, visit the theatre. Tangled Feet is proud to be an artist-led ensemble, with the founders of the company still involved in all aspects of the artistic activity.

The principal activities of the charity in the year under review were delivering an artistic programme of theatre productions and a participation programme for disadvantaged young people to engage with theatre. These activities included non-ticketed, free-to-access performances, educational workshops, training sessions, mentoring programmes for young and emerging artists, and paid work placements and internships.

The Trustees confirm that they have complied with the duty in section 4 of the Charities act 2006 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the Charity.

Achievements and performance in the year

2020-21 was Tangled Feet’s third year as an Arts Council National Portfolio Organisation. Like all those working within the creative industries, Tangled Feet’s activity was affected by the effects of the Coronavirus pandemic. Our Co-Artistic Directors’ month-long residency at the University of the Arts Reykjavik was suspended after just one week. Following Nathan and Kat’s return to the UK the company responded quickly to set up remote working. We immediately identified an urgent need to support our ensemble of artists – all freelancers who faced uncertain futures owing to the closures enforced on the profession.

As the first lockdown began TF quickly developed a project called Devolution Evolution that responded to the urgent needs - and power - of our broad family of freelance artists. We commissioned over 30 artists from our network and asked them to step on board for an experiment. Responding to the theme of ‘Catalyst: the moment of change’, the art works those artists created included sound installations, short films, video art, podcasts, recipes, performance, open rehearsals and a unique immersive projection space. We were delighted to bring performances to audiences in Luton in July 2021 and will continue to work with the artists involved to continue developing projects throughout 2021 and beyond. Some feedback from the artists involved:

“It was a welcome validation in a time when all artists are questioning their work, and how to fit into the restrictions of current society. On a personal level, it also brought me immense joy, and the sharings along with their sense of collective ambition were incredibly uplifting”

“(it gave me) space and time to think about my creative practice and where I am now, where I might be heading. It made me question my artistry, the industry, the work I’m making and why. It was really amazing and I feel my whole practice shift because of it.”

In the early stages of the pandemic, we offered support to our freelance family by helping people prepare applications to the individual artist support funds that were launched in response to Covid, including Arts Council England’s Covid Response funding. We were delighted with the overall success rate achieved.

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In summer 2020 we continued creative research and development on Rave New World, our large scale outdoor production inspired by rave culture and commissioned by Without Walls to be presented in summer 2021. During the R&D we extensively prepared a narrative structure, script and design/technical solutions. In Autumn 2020 as festivals began to programme their 2021 seasons it became clear that coronavirus was changing the outdoor theatre market. Producers were not taking risks on large scale work in terms of expense and risk of cancellation. The framework is shifting towards smaller works, with less performers, more installation/visual art which all allow work to be moved, cancelled or postponed more easily. In discussion with Without Walls we postponed the presentation of Rave New World in 2021 until a point where the show could work within the new parameters or the parameters changed. The NPO resource we had earmarked for the work was redistributed to new creative projects and the support of the freelance community. There is much food for thought on how coronavirus is changing programming models and attitudes to risk.

Continuing our response to the pandemic, Tangled Feet began research and development on a project with playwright Steve Waters. The catalyst for Murmurations’ was a shift in all social activity in the UK moving outdoors. Many people started to see their local environments in new ways, noticed nature in the urban cracks for the first time, and the incredible vistas and wildlife (sometimes more visible and closer than ever) in the countryside. Murmurations is a site-specific piece of theatre that will take place at Wicken Fen in Cambridgeshire run by the National Trust and Strumpshaw Fen in Norfolk run by the RPSB that will explore the relationship between nature and the climate emergency and will reach audiences in September 2021.

Tangled Feet, alongside Upswing Aerial, began a new collaborative working group of Artist Led independent companies to support and advocate for the needs of such groups in lockdown. Artist-led NPOs represent a significant number of core funded organisations that play a key role in the arts ecology. We (alongside our freelance art-maker colleagues and the many non-NPO artist-led organisations) are the content makers – creating work, which fills the venues, arts centres and outdoor spaces across the country. Public dialogue during the lockdowns focused on the needs and immediate risks to venues, however; many artist led organisations (without buildings) will be left in long term vulnerability long after venues return to capacity. The collaborative group now has over 40 group members and we commissioned independent researcher to evidence our impact on the sector.

Tangled Feet joined a strategic group of Luton based arts and cultural organisations to support each other during the pandemic. The group met fortnightly to support each other and prioritise resources to support local creatives and communities.

Our Participation Programme adapted successfully to the constraints of lockdown-working. Whilst tours of productions were cancelled, we are proud that our participation programme was able to continue by offering many of our projects online, including our successful Mindfulness Project. We recorded ten Mindfulness sessions which were free to watch on TF’s YouTube channel. These were shared with our school partners and other arts organisations to distribute through their networks. Luton Cultural Education Partnerships (LCEP) distributed links to all sessions and supporting resources to local Luton schools. Many schools sent out the videos and resources in their weekly home learning packages and also used in school with vulnerable children and the children of key workers. TF was asked by Half Moon Children’s Theatre to lead a CPD session on the programme and benefits of Mindfulness with teachers from schools in Tower Hamlets. To accompany the training, a resource pack for teachers on introducing the project and creative practices into the classroom was created.

TF recently completed a tour of Butterflies (https://tangledfeet.com/productions/31-butterfies), visiting eight schools and the Half Moon theatre. Over 1,000 children watched a performance of Butterflies. Our Participation Director was embedded in the creation process and also led follow-up mindfulness workshops

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in schools. We created a resource pack which has been shared with all the schools that experienced the production. This can be used as a legacy document within the schools for staff to use with classes to open up discussion on wellbeing and introduce mindfulness practice into the classroom.

“This was a lovely performance. Very relevant to the children and provided them with good strategies to support their worries and fears. The children were very engaged and enjoyed the interaction with the cast. Thank you!” Classroom teacher, Ramsay Manor Lower School

“After a very difficult year of lockdowns and restrictions, it was wonderful for the children to have the opportunity to experience a live performance. For many it was their first experience of theatre and they were captivated. The children really identified with the concept of being lost or alone and shared many personal stories of being lost.” Classroom teacher, Highgate Primary School

We completed two periods of R&D for a new production: But When? working with local Luton teenagers. In Autumn 2020 we led consultations with mental health organisations Sorted, Chums CAMHS, and youth organisation NGYT (all in Luton and central Bedfordshire). We liaised and consulted with secondary school partners on this project.

The landscape for artists is stark, particularly for young and emerging ones. Those wishing to take the first steps in a professional career face an exceptionally difficult task as the sector is in state of paralysis. There is a real lack of funding for new work and partnerships will be harder to build as venues are becoming more risk averse. Despite the pandemic, TF’s NPO funding from Arts Council England continued as planned, and we were delighted to secure additional multi-year

grants from The Esmee Fairbairn Foundation and The Steel Charitable Trust. Our work is dependent on the goodwill and generosity of our supporters to continue, and we are grateful to all those who make their contributions to our work.

Structure, governance and management

Tangled Feet Limited is a company limited by guarantee, number 05079495, and a registered charity in England and Wales, number 1143406.

The organisation’s Governing Document is its Articles of Association, incorporated 22 March 2004, and additional articles adopted by special resolution on 2 February 2011.

Day-to-day management of Tangled Feet Limited is delegated by the Trustees to a Senior Management Team of part-time staff:

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Finance Director, Mario Christofides

This team report to the Board of Trustees at quarterly meetings.

A project-based group of staff including workshop leaders and associate artists deliver activities for Tangled Feet Limited throughout the year.

Tangled Feet Limited has no employees on permanent contracts.

Selection and appointment of Trustees

The Trustees may appoint new members by general agreement, in particular where specialist skills are required. The Board wishes to thank Mouhammed Choukeir for his expert input into Tangled Feet’s affairs during his six-and-a-half year tenure as a Trustee.

New members are fully briefed on their obligations under charity and company law, and are given information on the decision-making processes, the financial performance of the charity and the business plan. The Board is delighted to report Sandro Forte will become a Trustee in the next financial year.

Risk management

At the time of preparing this report the Coronavirus pandemic continues to have significant impact across the world. Arts and cultural organisations and their activities came to a virtual standstill in Spring 2020 as UK society was ordered into lockdown. Those in the profession, including in Tangled Feet, have had to evolve and adapt to continue to deliver creative projects.

Tangled Feet’s Trustees have carefully considered the company’s situation in response to the pandemic. With corefunding from Arts Council England (ACE) still in place, the charity is in a robust financial position. ACE has announced an additional year of core funding, meaning Tangled Feet’s National Portfolio will be extended until April 2023 (subject to application). With core funding in place, no debts, and no staff on permanent contracts, Tangled Feet continues as a going concern.

Looking forward, it is highly likely that commissioning fees in future years will be significantly impacted because of Coronavirus, and therefore the company will have to be creative, flexible and responsive to ensure we continue to achieve our aims and objectives. We’ll continue to work in partnership with others to seek out new opportunities to

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engage with those who have been impacted by the pandemic.

The Trustees have considered the major risks to which the charity is exposed and established procedures to manage those risks. The Trustees consider the variability of income to be a significant risk in the short to medium term. Long term risks include the loss of the Senior Management Team and key creative members of the wider ensemble.

Financial results

During the current financial year the Charity achieved a surplus of £91,324 (2020: surplus of £27,161), increasing total reserves at year end to £194,772 (2020: £103,448).

The Trustees are satisfied with the financial performance of the charity throughout the year. No Tangled Feet project is ever delivered without the budget being secured, and the charity has never taken on any debt. Fundraising activity aims to support the core costs of the charity – the salaries of the Senior Management Team and towards project costs. As per previous years, governance costs remain commendably low.

Reserves policy

Tangled Feet’s reserve policy aim is to target a sum of funds as ‘designated reserves’ that is separate to any allocated expenditure commitments. These funds would support the Charity in case of unexpected changes in funding and to meet any unplanned expenditure. The target level of designated reserve is calculated at £37,000. This target is equivalent to 3 months ‘core costs’, estimated to be at £27,000 plus £10,000 available for any discretionary expenditure.

The Charity aims to achieve this reserve level by the end of March 2022 and has initiated a plan to allocate £6,000 per year, plus frequent additional funds made from fees and commissions in order to meet this target. The Trustees review the reserves policy every year to make relevant adjustments.

At year-end Tangled Feet had unrestricted reserves of £149,280 (2020 - £101,886) assigned as follows:

Statement of board of trustees’ responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the excess of income over expenditure for that period. In preparing these financial statements, the trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They have general responsibility for taking such steps as are reasonably open

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Annual report and financial statements

to them to safeguard the assets of the charitable company and to prevent and detect 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 UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In addition, the trustees confirm that they are happy that content of the annual review in pages 5 to 10 of this document meet the requirements of both the Trustees’ Annual Report under charity law and the Directors’ Report under company law.

They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.

Preparation of the report

This report has been prepared taking advantage of the small companies’ exemption of section 415A of the Companies Act 2006, and the exemptions available for smaller charities under the Statement of Recommended Practice.

This report was approved and authorised for issue by the Board of Trustees on 23 November 2021 and signed on its behalf by:

R V Allen

REBECCA ALLEN

CHAIR

The 2020-21 financial year was an unprecedented one, which saw significant damage wreaked on the UK theatre industry and to the livelihoods of our freelance workforce. As seismic shifts took place around us socially and politically, it was also an opportunity for fresh analysis and deep-thinking about our place and purpose as artists and as an organisation.

We felt very lucky that our core funding enabled us a place of security from which to operate during this tumultuous time, and we were able to provide significant support to our freelance family. Guided by our values, our flexibility and fleet-of-foot nature as an organisation stood us in good stead. Our low overheads and the fact that we rely so little on box-office income means we suffered no financial losses. The challenge to us was one of needing to quickly reallocate resources in response to need and opportunity in a fast-moving pandemic situation. Devolution Evolution, which began as a seed of an idea and a way to empower our cohort of freelancers, developed into a really significant ongoing tranche of activity which has seen a fundamental shift in the diversity of artistic leadership and how our ensemble is creatively powered.

The ‘fallow year’ of COVID will cast its shadow across the industry for several years to come. The theatre industry remains in a process of resetting. Productions have been delayed and reimagined, work in schools halted and restarted; commissioning, programming and project delivery timescales are out of sync, suffering from backlogs and log-jams. The new and changing risk profiles for performance are reshaping the landscape and this will take a few years to work itself out.

Coming out of the pandemic year, with financial resources available and able to react swiftly to the new contexts for performance, we have remained incredibly busy, limited only by the upper capacity of the core team. The scale and scope of our participation and Dramatherapy work has increased, and with it the demands of managing this work safely and effectively. With the resources we had been holding for a large-scale outdoor now reapportioned across several creative projects in 21/22 and 22/23, and a brilliant array of creative ideas continuing to bubble away as a result Devolution Evolution, we continue to be able to make good use of opportunities and to evolve at pace.

Nathan Curry & Kat Joyce, Co-Artistic Directors, Tangled Feet Limited

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Independent examiner’s report

I report to the Trustees on my examination of the accounts of Tangled Feet Limited (charity number 1143406, company number 05079495) for the year ended 31 March 2021 which are set out on pages 13 to 31.

Respective responsibilities of trustees and examiner

The Trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (‘the 2011 Act’) nor under Part 16 of the 2006 Act, and that an independent examination is needed.

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, it is my responsibility to:

This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.

Basis of independent examiner’s statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

Since the 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 & Wales, 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:

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,

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Annual report and financial statements

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.

ANDREW PHILIP NASH ACA

MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES – 2461833

DATED: 15 DECEMBER 2021

Andy Nash Accounting & Consultancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

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Statement of financial activities

Incorporating the Income and Expenditure Account & Statement of Realised Gains and Losses

For the year ended 31 March 2021

Notes
Income from:
Donations and legacies
3
Charitable activities
4
Other income
Total income
Expenditure on:
Raising funds
5 & 6
Charitable activities
Participation
Dramatherapy
5 & 7
Other participation
activities
5 & 7
Participation
5 & 7
Productions
Making & touring new
work
5 & 8
Retouring existing
work
5 & 8
Research &
development
5 & 8
Productions
5 & 8
Total charitable activities
Total expenditure
Net income/(expenditure)
Reconciliation of funds:
Total funds brought
forward
13 & 14
Total funds carried forward
13 & 14
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
Year ended
Year ended
Year ended
Year ended
31 Mar 2021
31 Mar 2021
31 Mar 2021
31 Mar 2020
£
£
£
£
204,453
72,644
277,097
215,077
74,817
3,810
78,627
121,145
-
-
-
15,787
279,270
76,454
355,724
352,009
9,296
-
9,296
9,010
84,990
4,225
89,215
65,523
40,941
22,309
63,250
49,696
125,931
26,534
152,465
115,219
19,027
1,667
20,694
112,524
18,687
1,937
20,624
60,452
58,935
2,386
61,321
27,643
96,649
5,990
102,639
200,619
222,580
32,524
255,104
315,838
231,876
32,524
264,400
324,848
47,394
43,930
91,324
27,161
101,886
1,562
103,448
76,287
149,280
45,492
194,772
103,448

The notes on pages 15 to 31 form part of the financial statements.

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Balance sheet

As at 31 March 2021

Notes
Fixed assets:
Tangible assets
10
Current assets:
Debtors & prepayments
11
Cash at bank and in hand
Creditors
Amounts falling due within
one year
12
Net current assets/
(liabilities)
Net assets/(liabilities)
The funds of the charity:
Restricted funds
13 & 14
Unrestricted funds
General funds
13 & 14
Designated funds
13 & 14
Unrestricted funds
Total charity funds
£
14,360
184,633
Total
funds
31 Mar 2021
£
854



193,918



£

14,777
92,417
Total
funds
31 Mar 2020

£
1,139



102,309
198,993
(5,075)
107,194
(4,885)
32,271
117,009



25,486
76,400
194,772 103,448
45,492


149,280
1,562


101,886

194,772 103,448

The notes on pages 15 to 31 form part of the financial statements.

The financial statements have been prepared in accordance with section 415A of the Companies Act 2006 relating to small companies and FRS 102 Section 1A.

The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 31 March 2021, and the members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2021 under section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

They were approved and authorised for issue by the Board of Trustees on 23 November 2021 and signed on their behalf by:

R V Allen

REBECCA ALLEN CHAIR

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Notes to the financial statements

1. Accounting policies

Basis of preparation of the financial statements

The financial statements have been prepared in accordance with ‘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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), including Update Bulletin 1, and the Companies Act 2006.

The effect of any event relating to the year ended 31 March 2021, which occurred before the date of approval of the financial statements by the Board of Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 March 2021 and the results for the year ended on that date.

The functional currency of the Charity is GBP and amounts in the financial statements are rounded to the nearest pound.

Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment, and the ongoing global COVID-19 pandemic has had no material impact on this assessment.

Legal status

Tangled Feet Limited is a charitable company registered in England & Wales and meets the definition of a public benefit entity. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member. The registered address is 33 Raynham Street, Hertford, SG13 7DE.

Fund Accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise of unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in note 13 of the financial statements.

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 13 of the financial statements.

Income

Income is recognised when the Charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

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1. Accounting policies (continued from previous page)

Income (continued from previous page)

Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable.

Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future period, in which case it is deferred.

Income from charitable activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred.

Other income consists of amounts received from HMRC as part of the Theatre Tax Relief system.

Expenditure and irrecoverable VAT

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.

Direct costs include all costs directly attributable to that activity including freelancers and production or participation costs, as well as the staff time directly attributable to that activity, namely the cost of the two co-artistic directors.

Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated proportionate to total direct costs allocated to each project area, as outlined in note 5 of the financial statements.

Irrecoverable VAT is charged against the category of expenditure for which it was incurred.

Tangible fixed assets and depreciation

All assets costing more than £1,000 are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their residual value, over their useful life, on the following basis:

Motor vehicles 25% reducing balance

Cash at bank and in hand

Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.

Debtors and prepayments

Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors and accruals

Creditors are recognised where the Charity 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.

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  1. Accounting policies (continued from previous page)

Critical estimates and judgements

In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The treatment of tangible fixed assets is sensitive to changes in useful economic lives and residual values of assets. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

Pensions

The Charity operates a defined contribution pension scheme which is administered by an external independent pension provider. Contributions are recognised in the Statement of Financial Activities as they fall due.

Financial instruments

Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.

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Tangled Feet Limited Annual report and financial statements

Year ended 31 March 2021

2. Comparative statement of fnancial activities

Notes
Income from:
Donations and legacies
3
Charitable activities
4
Other income
Total income
Expenditure on:
Raising funds
5 & 6
Charitable activities
Participation
Dramatherapy
5 & 7
Other participation activities
5 & 7
Participation
5 & 7
Productions
Making & touring new work
5 & 8
Retouring existing work
5 & 8
Research & development
5 & 8
Productions
5 & 8
Total charitable activities
Total expenditure
Net income/(expenditure)
Transfer between funds
13
Net movement in funds
Reconciliation of funds:
Total funds brought forward
13 & 14
Total funds carried forward
13 & 14
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2020
31 Mar 2020
31 Mar 2020
£
£
£
202,087
12,990
215,077
121,145
-
121,145
15,787
-
15,787
339,019
12,990
352,009
8,397
613
9,010
54,515
11,008
65,523
46,540
3,156
49,696
101,055
14,164
115,219
104,567
7,957
112,524
60,452
-
60,452
27,379
264
27,643
192,398
8,221
200,619
293,453
22,385
315,838
301,850
22,998
324,848
37,169
(10,008)
27,161
(969)
969
-
36,200
(9,039)
27,161
65,686
10,601
76,287
101,886
1,562
103,448

Charity number 1143406 Company number 05079495

18

Year ended 31 March 2021

Tangled Feet Limited Annual report and financial statements

  1. Income from donations and legacies
Grants
Arts Council England - National Portfolio Organisation
Arts Council England - Other
BBC Children in Need
Esmee Fairbairn Foundation
The Hanley Trust
Steel Charitable Trust
Grants
Donations
Donations in kind (see note 15)
Coronavirus Job Retention Scheme
Grants
Arts Council England - National Portfolio Organisation
Arts Council England - Other
BBC Children in Need
Garfeld Weston Foundation
The Hanley Trust
The Odin Charitable Trust
Grants
Donations
Donations in kind (see note 15)
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2021
31 Mar 2021
31 Mar 2021
£
£
£
196,495
-
196,495
-
-
-
-
21,644
21,644
-
20,000
20,000
-
1,000
1,000
-
30,000
30,000
196,495
72,644
269,139
910
-
910
3,710
-
3,710
3,338
-
3,338
204,453
72,644
277,097
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2020
31 Mar 2020
31 Mar 2020
£
£
£
192,945
-
192,945
-
490
490
-
5,000
5,000
-
7,500
7,500
1,000
-
1,000
3,000
-
3,000
196,945
12,990
209,935
992
-
992
4,150
-
4,150
202,087
12,990
215,077

Charity number 1143406 Company number 05079495

19

Tangled Feet Limited Annual report and financial statements

Year ended 31 March 2021

4. Income from charitable activities

Earned income and fees (incl. participation income)
Earned income and fees (incl. participation income)
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2021
31 Mar 2021
31 Mar 2021
£
£
£
74,817
3,810
78,627
74,817
3,810
78,627
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2020
31 Mar 2020
31 Mar 2020
£
£
£
121,145
-
121,145
121,145
-
121,145

Charity number 1143406 Company number 05079495

20

Year ended 31 March 2021

Tangled Feet Limited Annual report and financial statements

  1. Total expenditure
Raising funds
Charitable activities
Dramatherapy
Other participation activities
Participation
Making and touring new work
Retouring existing work
Research and development
Productions
Raising funds
Charitable activities
Dramatherapy
Other participation activities
Participation
Making and touring new work
Retouring existing work
Research and development
Productions
Direct
Direct
Indirect
Total
staff costs
other costs
costs
costs
Year ended
Year ended
Year ended
Year ended
31 Mar 2021
31 Mar 2021
31 Mar 2021
31 Mar 2021
£
£
£
£
-
6,783
2,513
9,296
19,634
54,282
15,299
89,215
19,634
28,317
15,299
63,250
39,268
82,599
30,598
152,465
9,144
4,774
6,776
20,694
9,144
4,704
6,776
20,624
9,143
45,401
6,777
61,321
27,431
54,879
20,329
102,639
66,699
144,261
53,440
264,400
Direct
Direct
Indirect
Total
staff costs
other costs
costs
costs
Year ended
Year ended
Year ended
Year ended
31 Mar 2020
31 Mar 2020
31 Mar 2020
31 Mar 2020
£
£
£
£
-
7,438
1,572
9,010
13,446
44,385
7,692
65,523
13,445
28,559
7,692
49,696
26,891
72,944
15,384
115,219
8,964
93,474
10,086
112,524
8,964
41,402
10,086
60,452
8,963
8,594
10,086
27,643
26,891
143,470
30,258
200,619
53,782
223,852
47,214
324,848

Direct costs include all costs directly attributable to that activity including freelancers and production or participation costs, as well as the staff time directly attributable to that activity, namely the cost of the two co-artistic directors.

Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated proportionate to total direct costs allocated to each project area.

An analysis of expenditure on raising funds can be found in note 6.

An analysis of expenditure on charitable expenditure by participation and production can be found in notes 7 & 8 respectively.

An analysis of staff costs can be found in note 9.

Charity number 1143406 Company number 05079495

21

Tangled Feet Limited

Year ended 31 March 2021

Annual report and financial statements

5. Total expenditure (continued from previous page)

Support costs consists of the following:

Indirect staff costs
Finance and administrative support
Hire of offce and spaces for activities
Administrative and general expenses
Marketing and development
Governance costs
Bank charges
Total
Total
costs
costs
Year ended
Year ended
31 Mar 2021
31 Mar 2020
£
£
9,528
11,006
16,344
15,073
6,638
8,194
5,518
3,810
11,728
4,506
3,596
4,526
88
99
53,440
47,214

Governance costs includes:

Total Total
costs costs
Year ended Year ended
31 Mar 2021 31 Mar 2020
£ £
Insurance 2,096 3,026
Independent examination 1,500 1,500
3,596 4,526
e independent examiners received remuneration for the following services in the year:
Total Total
costs costs
Year ended Year ended
31 Mar 2021 31 Mar 2020
£ £
Independent examination 1,500 1,500
Theatre tax relief support 311 300
1,811 1,800

The independent examiners received remuneration for the following services in the year:

Charity number 1143406 Company number 05079495

22

Year ended 31 March 2021

Tangled Feet Limited Annual report and financial statements

  1. Expenditure on raising funds
Direct other costs
Indirect costs
Direct other costs
Indirect costs
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2021
31 Mar 2021
31 Mar 2021
£
£
£
6,783
-
6,783
2,513
-
2,513
9,296
-
9,296
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2020
31 Mar 2020
31 Mar 2020
£
£
£
6,825
613
7,438
1,572
-
1,572
8,397
613
9,010

Charity number 1143406 Company number 05079495

23

Tangled Feet Limited Annual report and financial statements

Year ended 31 March 2021

- 7. Expenditure on charitable activities participation

Dramatherapy
Direct staff costs
Direct other costs
Indirect costs
Other participation activities
Direct staff costs
Direct other costs
Indirect costs
Dramatherapy
Direct staff costs
Direct other costs
Indirect costs
Other participation activities
Direct staff costs
Direct other costs
Indirect costs
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2021
31 Mar 2021
31 Mar 2021
£
£
£
17,134
2,500
19,634
52,557
1,725
54,282
15,299
-
15,299
84,990
4,225
89,215
17,134
2,500
19,634
10,008
18,309
28,317
13,799
1,500
15,299
40,941
22,309
63,250
125,931
26,534
152,465
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2020
31 Mar 2020
31 Mar 2020
£
£
£
13,446
-
13,446
33,377
11,008
44,385
7,692
-
7,692
54,515
11,008
65,523
13,445
-
13,445
25,403
3,156
28,559
7,692
-
7,692
46,540
3,156
49,696
101,055
14,164
115,219

Charity number 1143406 Company number 05079495

24

Year ended 31 March 2021

Tangled Feet Limited Annual report and financial statements

Making and touring new work
Direct staff costs
Direct other costs
Indirect costs
Retouring existing work
Direct staff costs
Direct other costs
Indirect costs
Research & development
Direct staff costs
Direct other costs
Indirect costs
Making & touring new work
Direct staff costs
Direct other costs
Indirect costs
Retouring existing work
Direct staff costs
Direct other costs
Indirect costs
Research & development
Direct staff costs
Direct other costs
Indirect costs
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2021
31 Mar 2021
31 Mar 2021
£
£
£
7,477
1,667
9,144
4,774
-
4,774
6,776
-
6,776
19,027
1,667
20,694
7,477
1,667
9,144
4,434
270
4,704
6,776
-
6,776
18,687
1,937
20,624
7,477
1,666
9,143
44,681
720
45,401
6,777
-
6,777
58,935
2,386
61,321
96,649
5,990
102,639
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2020
31 Mar 2020
31 Mar 2020
£
£
£
8,964
-
8,964
85,517
7,957
93,474
10,086
-
10,086
104,567
7,957
112,524
8,964
-
8,964
41,402
-
41,402
10,086
-
10,086
60,452
-
60,452
8,963
-
8,963
8,344
250
8,594
10,072
14
10,086
27,379
264
27,643
192,398
8,221
200,619

Charity number 1143406 Company number 05079495

25

Tangled Feet Limited Annual report and financial statements

Year ended 31 March 2021

  1. Staff costs
Gross salaries
Employer’s NIC
Employer’s pension
Total
Total
costs
costs
Year ended
Year ended
31 Mar 2021
31 Mar 2020
£
£
72,881
61,620
1,815
1,883
1,531
1,285
76,227
64,788

The average headcount during the period was 4 persons (2020: 3 persons).

No employee received employee benefits of more than £60,000 (2020: NIL).

The total employee benefits paid to key management personnel during the year was £54,863 (2020: £53,782).

10. Tangible fxed assets

Cost
At 1 April 2020
At 31 March 2021
Accumulated depreciation
At 1 April 2020
Charge for the year
At 31 March 2021
Net book value
At 1 April 2020
At 31 March 2021
Motor
vehicles
Total
£
£
3,600
3,600
3,600
3,600
2,461
2,461
285
285
2,746
2,746
1,139
1,139
854
854

Charity number 1143406 Company number 05079495

26

Year ended 31 March 2021

Tangled Feet Limited Annual report and financial statements

  1. Debtors and prepayments
Accrued theatre tax relief
Accrued grant income
Accrued Coronavirus Job Retention Scheme
VAT control account
Prepayments
Total
Total
funds
funds
Year ended
Year ended
31 Mar 2021
31 Mar 2020
£
£
-
12,872
10,750
203
1,194
-
698
-
1,718
1,702
14,360
14,777

12. Creditors: amounts falling due within one year

Accruals
VAT control account
PAYE control account
Pension control account
Total
Total
funds
funds
Year ended
Year ended
31 Mar 2021
31 Mar 2020
£
£
1,500
2,160
-
1,241
3,225
1,234
350
250
5,075
4,885

Charity number 1143406 Company number 05079495

27

Tangled Feet Limited Annual report and financial statements

Year ended 31 March 2021

13. Analysis of charity funds

Unrestricted funds
General fund
Artistic development
Restricted funds
Grants for the Arts
Without Walls
Commission
Grants for the Arts
BBC Children in Need -
Young Carers
BBC Children in Need -
Mindfulness & Wellbeing
Esmee Fairbairn
Foundation
The Hanley Trust
National Lottery -
Awards for All
Royal Opera House
Steel Charitable Trust
Balance
Income
Expenditure
Transfers
Balance
brought
for the
in the
between
carried
forward
period
period
funds
forward
Year ended
Year ended
Year ended
Year ended
Year ended
31 Mar 2021
31 Mar 2021
31 Mar 2021
31 Mar 2021
31 Mar 2021
£
£
£
£
£
25,486
279,270
(231,876)
(40,609)
32,271
76,400
-
-
40,609
117,009
101,886
279,270
(231,876)
-
149,280
475
-
-
-
475
475
-
-
-
475
-
13,000
(12,789)
-
211
-
8,644
(3,614)
-
5,030
-
20,000
(10,000)
-
10,000
-
1,000
(1,000)
-
-
1,087
-
(500)
-
587
-
3,810
(3,231)
-
579
-
30,000
(1,390)
-
28,610
1,562
76,454
(32,524)
-
45,492
103,448
355,724
(264,400)
-
194,772

Artistic development

During the prior year the charity redesignated £117,909 to be carried forward for the artistic programme in order to realise projects unable to be produced in 20-21 due to the pandemic. These funds, which also contain commission fees, funds set aside for storage, capital purchases and participation, were imarily dispersed over 21-22 on the development of ‘Rave New World’ (outdoor show), ‘Butterflies’ (Schools Tour), the Teenage Anxiety inspired production ‘But When’ and the outdoor play ‘Murmurations’ with writer Steve Waters (premiered in September 2021).

Grants for the Arts – Without Walls Commission

This was a research and development funding award restricted to the initial creation phase of a large-scale outdoor production (initially titled Eyes on Stalks but later titled Rave New World).

BBC Children in Need

Funding for continuation of various participation projects and residential trips for young carers or young people who may be looked after.

Charity number 1143406 Company number 05079495

28

Year ended 31 March 2021

Tangled Feet Limited Annual report and financial statements

13. Analysis of charity funds (continued from previous page)

Esmee Fairbairn Foundation

This is a multi-year grant to support the salary of the Participation Director.

National Lottery – Awards for All

This was a one off grant towards Tangled Feet’s SIBS2019 programme. The main work body of work took place in April 2019.

Royal Opera House Bridge

A Learning Offer Development Fund from ROHB used to gain a greater understanding of how to create authentic and relatable theatrical experiences with and for teenagers. To develop a better understanding of the mental health issues that face this age group in the Luton area. The funds support TF in building relationships and gain insight from a range of youth organisations in the region, to use their wealth of knowledge and understanding to contribute to our working processes with teenagers. The fund helps Tangled Feet develop a set of strategic aims for work with this age group over the next 4 years. The fund also allows the Tangled Feet team to gain insight from a range of educational leaders, teachers and support staff in a variety of educational settings and to develop an online safeguarding strategy for working with this age group.

Steel Charitable Trust

Funding supporting three strands of activity, all based in Luton, over a 3 year period. The first strand is to create a new piece of theatre bringing artistic excellence to Luton and its audiences. The second is to tour a piece of work to Luton schools, alongside accompanying post show workshops and supporting resources. The third strand is to create career pathways in the Arts for early stage career artists based in Luton through mentorship, work placements and internship on Tangled Feet projects over the 3 years.

Charity number 1143406 Company number 05079495

29

Tangled Feet Limited

Year ended 31 March 2021

Annual report and financial statements

13. Analysis of charity funds (continued from previous page)

Unrestricted funds
General fund
Artistic development
Restricted funds
Grants for the Arts
Without Walls
Commission
Grants for the Arts
The Andrew Lloyd
Webber Foundation
BBC Children in Need
Garfeld Weston
Foundation
National Lottery -
Awards for All
Balance
Income
Expenditure
Transfers
Balance
brought
for the
in the
between
carried
forward
period
period
funds
forward
Year ended
Year ended
Year ended
Year ended
Year ended
31 Mar 2020
31 Mar 2020
31 Mar 2020
31 Mar 2020
31 Mar 2020
£
£
£
£
£
14,286
339,019
(301,850)
(25,969)
25,486
51,400
-
-
25,000
76,400
65,686
339,019
(301,850)
(969)
101,886
-
490
(15)
-
475
-
490
(15)
-
475
1,516
-
(1,819)
303
-
-
5,000
(5,666)
666
-
-
7,500
(7,500)
-
-
9,085
-
(7,998)
-
1,087
10,601
12,990
(22,998)
969
1,562
76,287
352,009
(324,848)
-
103,448

The Andrew Lloyd Webber Foundation

These funds contribute to the continuation of the Charity’s mentoring and training scheme for young artists with specific funds intended for the creation of internships and placements for young people on projects.

Garfield Weston Foundation

This was a one off grant towards Tangled Feet’s production of Half Life.

Charity number 1143406 Company number 05079495

30

Year ended 31 March 2021

Tangled Feet Limited Annual report and financial statements

14. Analysis of net assets

Fixed assets
Current assets
Current libilities
Fixed assets
Current assets
Current libilities
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2021
31 Mar 2021
31 Mar 2021
£
£
£
854
-
854
153,501
45,492
198,993
(5,075)
-
(5,075)
149,280
45,492
194,772
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31 Mar 2020
31 Mar 2020
31 Mar 2020
£
£
£
1,139
-
1,139
105,632
1,562
107,194
(4,885)
-
(4,885)
101,886
1,562
103,448

15. Donated goods and services

During the previous year the charity was support by a number of organisations through donated goods and services. The income is reflected in note 3, with the matching expenditure allocated as follows:

Storage space
Accommodation and travel
Total
Total
funds
funds
Year ended
Year ended
31 Mar 2021
31 Mar 2020
£
£
3,710
3,710
-
440
3,710
4,150

16. Trustee remuneration

During the year, no trustee received any remuneration (2020: £Nil). No members of the Board of Trustees received reimbursement of expenses (2020: £Nil).

17. Related party transactions

During the year there were no related party transactions (2020: £Nil).

Charity number 1143406 Company number 05079495

31

tangled