The Tlsting Ducks Theatrgcompany CIO Annual Report and Accounts for the year ended 31 March 2025 www.thetwistingducks.co.uk
Contents Welcome from Miles Henderson, Chair Welcome from Jay Hare, CEO Objectives and Activities Key Achievements: Theatre and music performances . Workshops Commissions Impact 10 Fundraising 11 Financial review 11 Plans for future periods 12 Structure, governance, and management 13 Independent Examiner's Report to the Trustees 15 Financial Statements 16 The Trustees are pleased to present their annual trustees. report together with the financial statements of the charity for the year ended 31 March 2025. The financial statements complywith the Charities Act 2022, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing theiraccounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective October 2019). 2 1 THE TWISTING DUCKS THEATRE COMPANY CIOTRUSTEESANNUAL REPORT
Welcome from Miles Henderson. Chair It 15 now five very shortand enjoyableyear5 Sin I wa5 first invited to become a tnjstee of the Twisting Ducks, and I was truly honoured to be elerted to the F)05ition ofchair thisyear. I remain hugely proud of theworf(thatlayand his team do in sustainablygrowing the charity, and indeed of everything we do. Shewa5 an inspiration to all atthecharity and was instrumental in moving the chartty from its much smaller roots. Most of all. however. I mustexpress both pride and thankstoour members who drivethe Ducksto evergreater heights. Onwards arKI upwardsto a great 2025. The increasing geographical spwd ofouractivitses continues and enables increasing numbersofpeople to participate. We have also seen 5ometruly inrK)wative perfomiancesthat bring great joyto kxsth partiapants and theaUd1en. I would also like totskethischant0f0mlal1Ythank all of our supwrters, sponsors, funders, tTU5tees and staff fortheir work thisyear. I must alsothank Chris Shrubbwho retired as Miks Hendew. Chair mid waythrough the year. Welcome from Jay Hare, CEO It's been a privilege to see so manyoriginal perfonnances emerging this year, and to re1ve such positive feedback from participants and audien5. None ofthiswould have been F)ossible without the catiV[tyand dedication of our group members, staff and volunteers, who arean incredible asset toThe Twisting Ducks. Raising theSibilty of performer5 With leaming disabilities and aubstic artistswithin mainstream cultural arenas is one ofour core objective5. Continued supportfrom our partners Northem Stsge. Theatre Royal, Arts Centre Washington, and Customs House has enabled us to dothis. By providing meeting. rehearsal and performan spa, tech sUPPOrt, awareness raising. and much, much more, these cultural in5tituknons have played a key role in helping over 80 people this year realisetheirambttion ofperforming on the stsge ofa publictheatre. It was rewarding to hearour partners sharing the valuethat our inclusive approach brings to them, via oUr'St1ht film and we lookforward to continued jointworkirNJ to increase opportunrties forourartists and audien. Building on the strength ofourAcademy programme, and 5UPPOrting ouraim to involve more people in the arts, we have expanded our offer overthe last12 months, including delivering new sessions in North Tynesideand growing number5forour recentlyestsblished South Tyneside Perfomiing Arts Academy. Funding from Newcasde Culture Investment Fund has enabled usto deliver our outreach programme, helping ourcomrnunityto explore social issues through the arts, and to representthese issuesthrough our groups. performancework. lay Hare. vMw.thetWi5tingducks.co.uk | 3
Objectives and Activities TheTwisting DucksTheatre CompanyCIOaims to tsckle inequalities and improve wellbeing by increasing opportunities for people with a learning disability and autistic people to have their voices heard and to contribute to their communitythrough leading on the production of theatre, film and music that reflects their lived experience. educate and inform, to help people explore social issues, and to raise awarene55. We create opportunities for people to lead as artists and practitioners, and to work and volunteerwith us. This year, we have delivered against our objectives by providing a 6-day programme of participatory arts session5 across Newcastle, North Tyneside, Northumberland. South Tyne5ide and Sunderland, resulting in 5 original live theatre productions. Funding from the Newcastle Culture Investment Fund at Community Foundation has enabled our artists with leaming disabilities and autism to deliver outreach workshops and to devise and perfrom a new piece of theatre at Northern Stage. We achieve our aims by creating acce55ible opportunities for people to come together and create. to develop their artistic ski115 and talent, and to collaborate with communities and cultural partners. We support beneficiaries to share their work on a public platforni. ensuring the uniqueness and relevance of their art reaches more people. We use issutrbased art forms to Public Benefit Statement In deciding our annual objectives and planning our activtties. the Trustees have duly considered the Charity Commission's guidance on Public Benefit.This report describesthe main activities undertaken by ourcharity to carry out its charitable purpose forthe benefit of people with a learning disability and autistic people. 4 1 THE TWISTING DUCKS THEATRE COMPANY CIOTRUSTEESANNUAL REPORT
Key Achievements and project highlights It has been a bumperyearfor livetheatre production5. 5 original shows devised and performed by our drama groups. The group also perfomied an excerpt ofthe play at Washington's 60th Celebration event on 20th luly-a day of music, performan5 and family activities to celebrate the 60th anniversary ofwashington NewTown. Our Plafform Sunderfand group, based at Arts Centre Washington, wanted to devise a piece oftheatre that lebTrtes their local area and their connections to it. Incorporating song, dan, drama, and film, My Washington, My Sunderland shared stories of local people, history, and culture, and was performed atArts Centre Washington on 26th April. The projectwas fvnded by the Postcode Neighbourhood Trust, a grant giving charityfunded entirely by players of People's Postcode Lottery, as well as sUPPOrt from Washington Herttage Partnership and Sunderland Culture. ,ii
T..l. I -Iwould watch itallover agaln. An Important message delivered with fvn. y. humourandsln¢erlty- (audience member). Employment Roulette- Newcastle Saturday Performing Arts Academy totake people on. a lot of people need support and don'talways know where to get it. I do paid work delivering training for The Twisting Duck5 and it make5 me feel confident. I think more people should have theopportunity to work" (Marc. performer). The group shared their lived experience and their employment a5piraiton5 to produce a new performance that uses a game show concept to convey the highs and lows of pathways to work. "Employment Roulette is about people with learning disabilities finding it hard to get a job, because of all the barriers out there. Some employers might notwant The group gave a matinee and evening performance at Newcastle's Live Theatre on 4th May. Dolly's Boots- South Tyneside Performing Arts Academy Setagainsta backdrop of Dolly Parton's timeless classics, Dolly's Boots follows the heartwarming tale of a woman with a learning disability called 'Dolly and her triurnph over adversity to follow her dream5 to perform on stage. "We area castof peoplewith learning disabilities and just like Dolly, we have got each other and have overcome challenges to performthisamazing show- {Lisa, performer). /1 Audience members atthe Customs House, including Andrea Pattison {Dolly Parton tribute performer) and the Mayor ofsouth Tynesidecllr Faycunningham. attended the performance on 18thlune, in celebration of National Leaming Disabilityweek. -Mademe laugh and (audien member). 6 1 THE TWISTING DUCKS THEATRE COMPANY CIOTRUSTEESANNUAL REPORT
WhatAm l Like?l_ Newcastle Wednesday Performing Arts Academy Performed on 20th November at Stjames United Reform Church in Newcastle. What Am I like?! follows a group of strangers who discover new thingsabout themselves and find a greater sense of belonging through sharing their stories and exploring their identities. -1 thoughtitmisfobulous. pure joy. Bold, creative. imo9in¢Jtive. relevant. Wel done to alltheperfornws- (audien member). Tick Tock Whenever- Spectrum Theatre Our autistic artists from Spectrum Theatre devised Tick Tock Whenever and staged three back-to-back live performances at Northern Stsge on 27th March, with tickets forthefinal evening performance selling out. "Wewanted to do a playaboutall ourdifferent needs, and howthis connects us. Pat andlessie really like Steampunk, sowe decided to do a steampunktheme.... Mycharactercreates a time machine becausethere's timeswhen he feels like he doesn't belong, so he escapes through traveling through time" (Kieran, performer) rick Tock Whenever was funded through the Newcastle Culture Investment Fund- the eighth original theatre production made possible bythis grant since 2015. L,, 6IL -original. fvnny. Raise5 awareness of autism. I'm outistscso enioyed5eeing autlstkpeopleperfomi- {aUdIen member). vMw.thetWi5tingducks.co.uk | 7
Outreach Workshops Feeling Free project "I've gotto speak up about things in my life and listen to other people's issues. It's really helped me". ILi5a) Made possible by a grantfrom The Newcastle Fund, 8 Peer Facilitators with a learning disability met weekly to devise workshops exploring mental health. The group utilised film stimulus, role play, musicand issutrbased drama techniques such as Rainbow of Desire. Thegroupwill be delivering more workshops next year, and producing a film that focuses on peeradvice around emotional resilience and positive mentsl health and wellbeing. Peer Facilitators delivered workshops to 62 people with a learning disability. Key issues thatemerged were: Emotions- 15 it okto feel Sad and tell people that you aresad? Selfvhelp {identifying what makes you feel sad, anxious, and offering peeradvice with this) Issue-based Newcastle workshops 87 peoplefrom groups including Skills for People and Westgate College took part in the workshops, and gave feedback that demonstrates thevaluable peer support that our creative approach enables. With funding from Newcastle Culiu Investment Fund atcommunity Foundation North E our core artists with a learning disability and members of our autism theatre group'spectrum. devised and delivered 6 outreach drama workshops in Newcastle that enabled their peers to express themselves creatively and to explore social issues such as housing, independence, and relationships. Workshops incorporated eXrpts from the group's past theatre perfomiances. e house5newaSg0Od. I'm goingthrough the same things at home and it was good to hear everyone's advice, like from my classmates who've already moved out of home. It's been really helpful for me" -All my life Sin I was a child I wanted to do some acting, and I'm good at speaking in front of people. I've been Irving independently forthree years, it was ni to share my experience ofthat and share in the scenes" Percy Hedley project Funding from the Riverbank fund at Community Foundation enabled us to deliver3 series of creative sessions with19 young people who have profound and multiple learning disabilities at Percy Hedley College. North Tyneside. Approaches included film and green screen technologyto virtuallytransport individuals to different environments, sound buttons to aid communication, music, and singing. We prodUd a film and composed and recorded a piece of musicthat incorporated participants. creative contributions. Along with a live music perfom)ance stsged at Percy Hedley on 25th October, the film was showcased at Percy Hedley's Awards event at the Civic Centre. attended by 180 people, including family. carers, and Ic(al community groups. .1 liked the use of technology- I thoughtthis was a really effective way ofengaging people. and something that I haven'tseen before" (Percy Hedley staff member). THE TWISTING DUCKS THEATRE COMPANY CIOTRUSTEESANNUAL REPORT
Music and DJ Ing events The Twist Our North Tyneside based band 'The Twist. recorded a neworiginal song and musicvideo-YouTube Killer. li The song celebrates self-expression and the joy of making muslc together. The band said: "It'sabout rocking out, havingfun and having a laugh. Thevideo is inspired by lotsof70sglam rock bands" The Twist performed YouTube killer at ourcustoms House Isouth Shields) performan event injune. FRESH club night 176 people attended our Newcastle dub night FRESH to 50cialise with friends whilst enjowng eclectic musicfrom our Dj's with a learning disability. Commissioned work OUrAssible Health Resource team and ourartistswith a leaming dibI1tyand our autistic artists applied their skills and lived experience to deliver creative inVoement wo, and to produ several innovative health information resources: Our Mentsl Capacity Actfilm wa5 ctrproduced with South Tyneside and Sunderland NHS Foundation Trust as a training resource for health professionals. Working with member5 ofyour Voice Counts, Cooking with confiden group in South Tyneside. we co- produced an accessible'top tIP5 for healthy eating. film, featuring a leaming disability-led cooking tutorial. A collaboration with our partners Olovus used creative workshops to involve people and their families in South Tyneside in shaping respite seNices. 'BeatAsthma' commissioned ourAccessible Health Resource team to create an accessible asthma awareness film. tsrgeted at children. Tees, Esk and Wear Valley NHS Trust commissioned a film and original songs about reasonable adjustments in therapy services. Our musicians with a leaming disabilty performed the songs live at Therapies Reasonable Adjustments conference in Stockton on 12th Mard). We supported North Tyneside Parent Carer Forum CIC to produ a local signposting 'top tips, film for carers. www.thetWi5tingducks.co.uk | 9
Impact 1,078 .-a 970A 96Yo 1000 535 Live audience numbers Total number of peoplewhotook part in our activities connections 00000000000 000 ives mesomuch confidencewhen wemake ttndpeople reollyllkelL Itmoke5me reoltyemolionalondproud. I'mproudto 000 -Igetsad. getupsetand mi5ernble. But when Icomehere I feelIPpY- (Gary). Numberofpeoplewith a learning disability and autistic people carrying out paid work with us leorning disabililieslikeme-IAlexl. 000 inv0l¥edandindU(. I'vebeen toothergnwpsandnotfvltthotbelore. 9roupkeep5megoin9. Famitylrfecirnbetiicty.comingheregive5 mefocu5 allowsmea Ixeak. lfvellikelcan workthrou9hditftuttiesnowrflhovean withsomeo~ (Neill. ooo ing to the Twisting Ducks eatre Company. When lfirst metthe bond theysakl'wekome tothebandoderny.. People supportme when Iploydiffere instruments. Ilike makingsongs tO9ether- Ilamesl. 000 eryone accepts lomondlconiiist ~(Victorial. oots ~Iloveitbecuu5elloveperformRJJg ondlgettospeakupaboutthingsl'm PaSsionuteobout- ILi$31. Caitlan's story Sometimes I share with stsff orothersthat I feel neNous at the start butfeel alright afterwards. When l improve myself Wtth everyone it's when I do some drama, maknng a script, doing activibes and shows. I like bringing in my brownies for everyone" When Caitlan fir5tjoined our Morpeth Performing Arts demyshe was extremely anxious and withdrawn and frequently needed to tsketime outofthegroup.Wespenttime getting to know Caitlin, and we made a plan with herto help her self-manage her anxiety. Gradually, Caitlan became more and more confident, heranxiety reduced, and she began to interactand socialisewith other gr(yJp rnembe. Caitlin has a very caring qualty ar)d began to encourage and support other group members. As her confidence and 5ki11s grew, Caitlan asked to lead on some of the group's drama activities- and this is something she excels at; she gives instructions dearly, confidentlyand calmly to thegroup and gives an exampleto help people gain a better understanding ottheactivity. lan's story Thisyear. lan graduated from NHS Englandchoicescollege followng a 5-month intemship Wtth The Twisting Ducks Theatre Company. lan joined us on a supported work placementas it was his goal to acton stsge and to develop his peer SUPFXIrt ski115. lan had lost his COnfidenand was feeling isolated since leaving college. lan quickygrew in confidence, and flourished in his Peer Support role- helping group membersto devise partsofthescript, learn lines and rehearse. He shared his own experien of recently being diagnosed with autism, along with his love ofdance music, to infomi the narrdtive and musicforthe group'stheatre piece. In March 2025, lan realised his acting ambition by perfomiing with thegroup in front of a INe audienceforthefirsttimeat Northem Stage. "l used to bea bitnewuscoming hereatthestartand very anxiou5.1 used to feel Sad and would run away outside and slam the door and then I would calm down afterwards. I made a plan with the stsff. Sometimes I need to calm down. I have water or colouring. it helps me to relaxand I play with my hairor dangle5. In the group I feel happy orsmiley, cheerful and a bit sillywith fijn people likejamie orma -I've leamtto support people in shows and itfeels good helping others. I have made friends here and it'sa lovely environment to be in" Ilan). 10 I THE TWISTING DUCKS THEATRE COMPANY CIOTRUSTEES ANNUAL REPORT
Community Fundraising Financial review The results for the year and the charity's financial FK)sition atthe end of theyearareshown inthe attached financial ststements. The key controls used bythe charity to mitigate risks include: Strategic planning. budgeting and regular financial management reports During the year the Charity had income of £383,048 12024: £242,644) of which £183,672 was restricted {2024: £94,878) and expenditure of£337,54712024: £273,613) ofwhich £169,466 was restricted (2024.. £111,541). There was an operating surplus of £45,501 {2024= deficit of £30,969). At 315t March 2025 the Charity had netassets of £134.29612024: £88.7951 of which £33,985 was restricted12024: £19.779). Established organisational and govemance structure and lines of reporting PrOdureS to ensure the health and safety of stsff. volunteers, seNice users and visitors- and policies and procedures to safeguard children and vulnerable adults Reser policy Safeguarding vulnerable adults and Safeguarding Children training {reviewed annually) The Trustees regularly review levels of reserves and have agreed that reseNes equivalent to between three and six months running costs are appropriate for the organisation. Three months running costs equateto around £84,CK)O and six months £168,000, based on the accounts forthe 12 monthsto 31 March 2025. Safer Recruitment Policy Formal written policies, which are reviewed regularly Annual review of reserves Formal agenda for Board activity and minutes of decisions. The reserves Should not frdll belowthi5 level in order to support good governance ofthe organisation. Trustees are satisfied that the major risks identified have been adequately rnitigated. As at 31 March 2025 the unrestritted reserves were £l¢J),311. The Trustees plan to grow unrestricted reserves over the next 2 years to further strengthen the Charty.
Plans for future Periods We have identified the following Key prioritiesto help us achieve against ourvi5ion and strategic objectives going forward: Diversify our offer We want to grow our offerto support beneficiaries in new geographic areas. and establish more flexible. after-school evening provision thatwill enableyounger peopleto take part. We aimto dothisthrough ourfee-based Academy model to ensure financial sustainability and continuity of provision. Helping us to meet our objective of providing accessible arts opportunities for those with diverse needs, we want to explore different models for providing ongoing activity for people with profound and multiple learning disabilities. Grow our Accessible Health Resource service We want to grow our trading income through this setvice, so that we can increase ourfinancial resilience. A recently secured grant from the Fore will enable us to increase our capacity to secure commissioned work. Alongside this. we will continue to invest in developing our Comms and Marketing to raise awareness of our Accessible Health Resource service and to share the impact that our innovative resources have. Refence and administrative details of the chartty. its trustees and advisors Registered tharity name Charity number Registered offi The Twisting Ducks Theatre Company CIO 1170354 Room Dlf Milbum House 19 Dean Street Newcastle upon Tyne NEI ILF Trustees during 2024/2025 Chris Shrubb (Chair) Miles Henderson (Treasurer and Chairl Una McNicholl (Treasurer) Veronica Dougherty Victoria Smith Lisa Kelly Jay Hare. CEO Jan van den Bosch. Project Manager & Lead Drama Facilitator Christinejewers, Finance Officer Alex Tate, Business Development Officer Doug Maltman FMAAT Connected Voice Business Servi$ One Strawberry Lane Newcastle upon Tyne NEI 4BX Chief Executive and Senior staff members Independent Examiner Main Banker5 UnityTrust Bank PO Box 7193 Planetary Road Willenhall WVI 9DG 12 | THE TWISTING DUCKS THEATRE COMPANY CIO TRUSTEES ANNUAL REPORT
Structure. governance and management overning ocumen The Twisting Ducks Theatre Company CIO Constitution. CIO- FOUNDATION Registered 24 Nov 2016. New Board Members are introduced to the work of the organisation and informed oftheir legal roles and responsibilities at an induction meeting. The induction and trdining programmefor new Board Member5 include5= A briefing by the Chair or Chief Executive An explanation of roles and responsibilities as a Board Member Copies of the main charity documents including the Constitution and the Financial Statements Copies of key policies. including our Safeguarding Policy and Procedure Copyofthe business plan Copies of recent board papers including budgets and management accounts A copy ofthe Charity Commission publication "Howto be an Effective Trustee" land NCVO's"The Good Trustee Guide" for ourTrustees who have leaming disabilities). A copy ofthe governan struciv
Statement of Trustee Responsibilities The trustees are responsible for preparing the Trustees. Annual Report and the Financial Statements in accordance with applicable lawand United Kingdom Accounting Standards (United Kingdom GenerallyAccepted Accounting Practice). Charity SORP requires the trustees to prepare financial statements fi)r each financial year. which give a true and fair view of the state of affairs of the charity and of incoming resources and application of resources, including the receipts and payrnents ofthe charity for thatyear. In preparing those financial Statements, the trustees are required to: select suitable accounting policies and applythem consistent. obseNe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent- state whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going COnM basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence fortaking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Tru5tee5 on= 3 I.10.2025 and signed on their behalf by- Chair: Miles Henderson 14 | THE TWISTING DUCKS THEATRE COMPANY CIO TRUSTEES ANNUAL REPORT
TWISTING DUCKS THEATRE COMPANY CIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES For the ear ended 31 March 2025 I report on the financial statements of Twsting Ducks Theatre Company CIO for the year ended 31 March 2025. Respective responsibilities of trustees and examiner The charitls trustees are responsible for the preparation of the accounts. The charivs trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 ('the Charities Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to.. examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 14515llbl of the Charities Act). and to stale whether particular matters have come to my attention. Basis of independent examinevs s&ement My examination was carried out in accordance with general Directions given by the Chartty Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provide 811 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 Ihe report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect- the accounting records were not kept in accordance with section 130 of the Charities Act" or the accounts did not accord the accounting records: or the accounts did not comply with the applicable requirements conceming the form and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that Ihe accounts give a "true and fair. view which is not a matler considered as part of an independent examination. I 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. Doug Maltman FMAAT Fellow Member of the Association of Accountancy Technicians Connected Voice Business seNis One Slrawberry Lane Newcastle upon Tyne NE14BX Date.. 31.10.2025 www.thetwistingducks.co.uk | 15
TWISTING DUCKS THEATRE COMPANY CIO STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 March 2025 Unrestricted Funds Restricted Funds Total 2025 Total 2024 Income from: Donations and legacies Charitable activities Grants and contracts Other trading activities Investments 14.920 14.920 12,122 5.000 178,673 783 183,156 516 188.156 179,189 783 99.756 130,178 588 Total income 199,376 183,672 383.048 242,644 enditure on: Charitable activities Operation of the charity 168,081 169,466 337,547 273,613 Total expenditure 168,081 169,466 337,547 273,613 Net movement of fiinds 31,295 14,206 45,501 (30,969) Reconciliation of funds Total funds brought forward 69,016 19,779 88,795 119,764 Total funds carried forward 100,311 33,985 134,296 88,795 The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities 16 | THE TWISTING DUCKS THEATRE COMPANY CIOTRUSTEESANNUAL REPORT
TWISTING DUCKS THEATRE COMPANY CIO Charity Number 1170354 BALANCE SHEET As at 31 March 2025 Total 2025 Total 2024 Current assets Debtors Cash at bank and in hand 16 34,727 112.324 27,776 98,407 17 Total current assets 147,051 126,183 Creditors: amounts falling due within one year 18 (12.755) (37.388) Net current assets 134,296 88,795 Total net assets or liabilities 134,296 88,795 Funds of the charit Unrestricted inGome funds Restricted income funds 100.311 33,985 69,016 19,779 Total ftlnds 134.296 88,795 These financial ststements were approved by the Board on: 31.10.2025 and are signed on its behalf by: U McNicholl Treasurer www.thetwistingducks.co.uk | 17
TWISTING DUCKS THEATRE COMPANY CIO NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 March 2025 Accounting Policies The principal accounting policies adopted. judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.. 2 Basis of accounting 2.1 Basis of preparation These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note{s) to these accounts. The accounts have been prepared in accordance with 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 1021 (effective October 2019) Charities SORP IFRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2022. Twisting Ducks Theatre Company CIO meets the definition of a public benefit entity under FRS 102. 2.2 Preparation of the acGounts on a going Goncern basis The charity reported total unrestricted funds at the year end of £100,311 The trustees are of the view that the immediate future of the charity is secure and that on this basis the charity is a going concern. 3 Income 3.1 Recognition of income Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item{s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability 3.2 Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102. 3.3 Grants and donations Income from governmenl and other grants, whether 'capital' grants or 'revenue' grants, is reoognised 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 the provision of a specified service is deferred until the criteria of income recognition are met. 3.4 Volunteer help The value of volunteer help received is not included in the accounts but is described in the trustees. annual report. 3.5 Interest receivable Interest on funds held on deposit is induded when receivable and the amount can be measured reliably by the charily- this is normally upon notification of the interest paid or payable by the bank. 18 | THE TWISTING DUCKS THEATRE COMPANY CIOTRUSTEESANNUAL REPORT
TWISTING DUCKS THEATRE COMPANY CIO NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 March 2025 3.6 Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of the charily. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charitys work or for specific projects being undertaken by the charitv. Expenditure and liabilities 4.1 Liability recognition Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable rtainty. 4.2 Charitable activities Expenditure on charitable activities includes the costs of work and other activities undertaken to further the purFY)ses of the charity and their associated support costs. 4.3 Governance and support costs Support costs have been allocated between govemance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs are those functions that assist the work of the charty but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. 4.4 Irrecoverable VAT Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 4.5 Creditors The charity has creditors which are measured at settlement amounts less any trade discounts. 4.6 Provisions for liabilities A liability is measured on recognition at its historical cost and Ihen subsequently measured at the best estimate of the amount required lo settle the obligation at the reporting date. www.thetwistingducks.co.uk | 19
TWISTING DUCKS THEATRE COMPANY CIO NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025 Analysis of income Unrestricted Funds Restricted Funds Total 2025 Total 2024 5 Donations and legacies Donations and gifts Gifl Aid 14.619 301 14,619 301 12,028 14,920 12,122 6 Charitable activities Income from rants Newcastle Culture Investment Fund at the Community Foundation Tyne and Wear and Northumberland Catherine Cookson Charitable Trust Sunderland City Council Community FoundationlRiverbank Fund Didymus Hadrian Trust North East BIG Shears Foundation Sir James Knott Trust DWP NHS England Postcode Neighbourhood Spectrum Enterprises CIC Victoria Wood Foundation Other Grant- HMRC Arts Council Hospital of God Grocers Greggs Foundation Foyle Foundation Joicey Trust The Newcastle Fund Barbour Foundation Arnold Clark The Fore National Lottery awards for all 20,000 20,000 20,000 250 505 505 4,960 6,500 1,000 532 5,500 8,000 17,332 4,206 10,000 1,000 10,000 1,000 36,573 13,069 22,000 36,573 13,069 22,000 11,500 4,976 5,000 5,000 5,000 7,987 1.000 4.493 7,987 1,000 4,493 10,000 10,000 400 16,442 5.000 200 15.000 19,487 10,000 400 16,442 5,000 200 15,000 19,487 5,000 183,156 188 156 99,756 7 Other trading activities Academies fees Ticket sales Commissioned work Services 110,667 1,841 66,165 110,667 2.257 66,165 100 89,672 1,457 37,950 1,099 130,178 416 100 178,673 516 179 189 20 1 THE TWISTING DUCKSTHEATRE COMPANY CIO TRUSTEES ANNUAL REPORT
TWISTING DUCKS THEATRE COMPANY CIO NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 March 2025 8 Income from investments Unrestricted Funds Restricted Funds Total 2025 Total 2024 Bank interest 783 783 588 783 783 588 Income was £383,04812024: £242,644) of which £199,376 was unrestricted or designated12024'. £147,766) and £183,672 was restricted (2024: £94,878} Analysis of expenditure on charitable activities Unrestricted Funds Restricted Funds Total 2025 Totsl 2024 9 Charitable activities Direct costs Wages National insurance Pension Sessional staff other staff costs Transport Room hire Promotion Filming and Music costs 95.911 15.930 4,769 10,744 430 2.024 17.406 1,862 1.534 154.464 250,375 15,930 4,769 13,031 430 2.251 25,115 2,506 2.288 206.899 11,928 3.501 10,055 1,114 3.059 16.038 1,721 65 2.287 227 7.709 754 ort costs Hospitality and Volunteer expenses Subscription Office expenses Equipment 2.513 3.256 1,678 1,411 2,513 3,274 1,723 2,879 2,470 3,219 3,060 4,013 18 45 1.468 r I:I', Mobile phones Bank charges Insurance Fundraising costs Training Professional fees 1,362 314 1.040 894 668 3,111 1.362 314 1,040 894 2,518 3.111 293 932 754 200 3,128 1.850 Govemance costs Independent examiner's fees for reporting on the accounts 1,224 168,081 1,224 1,164 273,613 169,466 Expenditure on charitable activities was £337,547 (2024.. £273,613) of which £168,081 was unrestricted or designated (2024: £162,072) and £169,466 was restricted (2024: £111,541 > www.thetwistingducks.co.uk | 21
TWISTING DUCKS THEATRE COMPANY CIO NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 March 2025 10 Fees for examination of the accounts 2025 2024 Independent examiner's fees for reporting on Ihe accounts 1,224 1,164 1,224 1,164 There were no other fees paid to the examiner (2024.. £nil) 11 Analysis of staff costs and the 2025 2024 Salaries and wages Social security costs Pension costs (defined contribution pension plan) 250,375 15.930 4,769 271,074 206,899 11.928 3,501 222.328 No employee received remuneration above £60.000 (2024= nil) The key management personnel of the charity. comprise the tnjslees. The total employee benefits of the key management personnel of the charity were £0. 12 Staff numbers The average monthly head count was 17 staff (2024: 17 staff) and the average monthly number of full-time equivalent employees during the year were as foll0v. 2025 Number 2024 Number The parts of the charity in which the employees work Charitsble activities 13 Transactions with trustees None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity. Trustees. expenses No trustee expenses have been incurred in the year. Transaction{s> with related parties There have been no related party transactions in the reporting period. 22 | THE TWISTING DUCKSTHEATRE COMPANY CIO TRUSTEES ANNUAL REPORT
TWISTING DUCKS THEATRE COMPANY CIO NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 March 2025 14 Defined contribution pension scheme The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The employer's pension costs represent contributions payable by the charity to the fund and amount to £4.769 12024: £3,501). There was £0 outstanding as at 31 March 2025 (2024.. £0) 15 Corporation Taxation The charity is exempl from tax on income and gains falling within section 505 of the Taxes Act 1988 or seclion 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives. 16 Debtors and prepayments (receivable within 1 year) 2025 2024 Trade debtors Prepayments other debtors 30,730 1.955 2,042 34,727 27,766 10 27.776 17 Cash at bank and In hand 2025 2024 Deposit account Cash at bank 57,000 55.324 112,324 20,000 78.407 98,407 18 Creditors and accruals (payable within 1 year) 2025 2024 Accruals Independent examination of accounts Deferred income National lottery- Awards for All YVC - Cookery Film Commission NHS Mental Capacity Film Commission Other creditors 1.224 1,164 19,487 2,430 6.300 8,007 37.388 11,531 12.755 www.thetwistingducks.co.uk | 23
TWISTING DUCKS THEATRE COMPANY CIO NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 March 2025 19 Deferred income Deferred income comprises of advance payments from grants that relate to future periods 2025 2024 Balance brought forward Amount released to income earned from charitable activities Amount deferred in year Balance carried fOard 28,217 (28,217) 5,500 (5,500) 28.217 28.217 20 Events after the end of the reporting period No events {not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period. 21 Analysis of charltable funds Analysis of movements in unrestricted funds As at 31 March 2025 Fund balances brought forward Fund balances carried foNiard Incoming resources Resources expended Transfers Unrestricted funds General unrestricted fund 69,016 69,016 199,376 199,376 (168,081 ) (168,081 ) 100,311 100,311 Totals Purpose of unrestricted funds General unrestricted fund The 'free reserves. of the charity 24 | THE TWISTING DUCKS THEATRE COMPANY CIOTRUSTEESANNUAL REPORT
TWISTING DUCKS THEATRE COMPANY CIO NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 March 2025 21 Analysis of movement in restricted funds (continued) As at 31 March 2025 Fund balances brought forward Fund balances carried forward Incoming resources Resources expended Transfers Restricted funds Sunderland Plaffomi Project DWP Various funding grants Spectrum Enterprises NCIF Ducks Community FoundationlRiverbank The Newcastle Fund The Fore 3.522 14,585 49,642 67,487 { 18,107) (49,642) (48,566) (9,375) { 20.516) (4,960) (14.928) (3.372) { 169.466) 1,922 9,375 20,843 20.516 4.960 16.442 15.000 1,514 11,628 33.985 Totals 19.779 183.672 Purpose of restricted funds Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor. Sunderland Plafform Project A drama project funded by Postcode Neighbourhood Trust and D,0Y Carte. Access to work, employee support grants. DWP Various funding grants.. Barbour Foundation - Didymus Foyle Foundation Hospital of God Postcode Neighbourhood National Lottery Awards for All Spectrum Enterprises NCIF Ducks A grant towards core costs. A grant towards core costs. A grant towards core costs. A grant towards core costs. A grant towards core costs. A grant towards core costs. A grant to fund the employTnent of a supported employee. Deliver outreach drama and creative writing workshops in Newcaslle and to Devise and perform theatre and spoken word pieces. Deliver participatory creative workshops for young people wth profound and multiple leaming disabilities at Percy Hedley college. Funding to deliver outreach drama workshops and a film resource exploring mental health. Funding to deliver our commissioned services. Community FoundationlRiverbank The Newcastle Fund The Fore 22 Capital commitments As at 31 March 2025, the charity had no capital commitments (2024-£nill www.thetwistingducks.co.uk | 25
TWISTING DUCKS THEATRE COMPANY CIO NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 March 2025 23 Analysis of net assets between funds Unrestricted Funds Restricted Funds Total 2025 Total 2024 Cash at bank and in hand Other net current asselsl(liabilities) 78,339 21.972 100.311 33,985 112,324 21.972 98,407 { 9.612) 33.985 134 296 26 | THE TWISTING DUCKSTHEATRE COMPANY CIO TRUSTEES ANNUAL REPORT
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Thankyou to all ourfunders and partners who supported our work during 2024/25: Arnold Clark Arts Centre Washington Arts Council England Barbour Foundation Community Foundation Tyne and Wearand Northumberland Customs House Didymus D'oyly Carte Charitable Trust Foyle Foundation Grocers Hadrian Trust Hospital ofGod Joicey Trust National Lottery AwardsforAII Newcastle Culture Investment Fund atcommunity Foundation North East & North Cumbria ICB Northern Stage Olovus P05tcode Neighbourhood Trust Riverbank Fund at Community Foundation South Tyneside and Sunderland NHS Foundation Trust Sunderland Culture Tees Eskand Wearvalley NHS Foundation Trust Theatre Royal The Newcastle Fund Yourvoice Counts Washington Heritage Partnership Twisting Duck5 Studio Room Dlf Milburn House 19 Dean Street Newcastle upon Tyne NEI ILF www.thetwistingduck5.co.uk Registered charity name: The Twisting Ducks Theatre Company CIO. Charity number1170354. xffjy