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2021-03-31-accounts

Registered number: 06131209 Charity number: 1189800

BOY BLUE

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

BOY BLUE

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 6
Independent examiner's report 7 - 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11 - 22

(A company limited by guarantee)

BOY BLUE

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021

Trustees Pamela Johnson, Chair
Dawn Prentice
Andrea Lidder
Nicola Cornwell
Nicholas Triantafyllou (appointed 11 June 2021)
Sarah Wall
Kieran Jay
Sanjivan Kohli
Gurpreet Singh Lidder
Company registered
number
06131209
Charity registered
number
1189800
Registered office
Barbican Centre Stage Door
Silk Street
London
EC2Y 8DS
Company secretary
M Asante

Page 1

(A company limited by guarantee)

BOY BLUE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021

The Trustees present their annual report together with the financial statements of the Charity for the 1 April 2020 to 31 March 2021. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The objects for which the Company is established are:

To advance education for the public benefit by the promotion of the arts in particular, but not exclusively, the art of dance

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Strategies for achieving objectives

Boy Blue was founded by Co-Artistic Directors Michael ‘Mikey J’ Asante and Kenrick ‘H2O’ Sandy to develop and elevate the hip hop dance theatre artform and its workforce, and to nurture and develop the creative practice and talents of young people and non-professionals. We are working towards a thriving inclusive hip-hop dance theatre scene empowering UK-based hip hop artists to make, create, perform and teach on a global level.

As representatives and custodians of Black British Culture, Boy Blue affirms that reflecting the diversity of contemporary England and a strong belief in equality of opportunity is at the heart of everything that we do. We have long understood that diversity enables opportunity for artistic innovation, for collaboration, for risk-taking and finding new forms of expression. The artform embraces creative potential regardless of people’s backgrounds if the right support and equity of opportunities are in place.

Page 2

(A company limited by guarantee)

BOY BLUE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Objectives and activities (continued)

c. Activities undertaken to achieve objectives

Boy Blue’s multi-generational, multi-cultural nature is an energising force focussed on the elevation of hip hop culture. As Artistic Associates of the Barbican, London and part of Art Council, England’s National Portfolio, we run a thriving Creative Learning and Performance programme. Our Creative Learning programme consists of a hip hop dance school for young people from the ages of 6 years up every week in London and training and workshops nationally and internationally for all ages and skill levels. We work in all formal education settings from primary schools to Higher Education and are part of the English GCSE Dance syllabus.

We create main stage full-length works that tour nationally and internationally - most recently to New York, Taichung (Taiwan), Brighton, London and Manchester - and employ many world-class dance artists, creatives and technical experts to do so.

The people within Boy Blue have clear leadership roles within British cultural life; they communicate aspiration and lead by example providing opportunities to support those with talent, focus and a dedicated work ethic. The provision of training, performance opportunities, teaching, learning and mentoring is our investment in the future workforce of the artform, which we are committed to as a central and inclusive tenet of our work.

Achievements and performance

a. Main achievements of the Charity

2020/21 was both the first year of Boy Blue becoming a Charity and the first year of the Covid-19 pandemic. As a result, all of our planned performance and teaching activity was cancelled. Over this year we endured three separate lockdowns, each with differing rules, that challenged us in our delivery of work.

During this time, we were successful in our application to the Treasury’s Cultural Recovery Fund. This emergency grant enabled us to face these changes, adapt, and continue to create work for audiences and participation opportunities for all. The grant had a dual purpose. Of enabling us, organisationally, to adapt to online delivery both in artistic and participatory terms and of keeping our workforce physically fit and creatively engaged. From October 2020 all activity was supported by the fund.

Of the £112,242 (£101,018 in these accounts and £11,224 post year end) we received from the Cultural Recovery Fund, 86% went to freelancers. These dancers, teachers, artists, technical staff, company stage managers, assistants are an essential part of the Boy Blue eco system, and the grant enabled us to continue working together.

Online activity

To continue to be able to deliver on our objectives and work with our dancers and the general public, we increased our use of technology and our online output.

Creative Learning and Participation

As schools shut down, we contacted teachers of GCSE Dance to ask how we could support them and the students. From their feedback we created an online ‘Emancipation of Expressionism’ teaching and learning programme. This included videos breaking down the choreography of the piece, interviews with creatives and dancers and a track to download from our website for free. The videos were shared on YouTube and have been viewed over 44,000 times.

Additionally, we delivered live ‘Emancipation of Expressionism’ sessions online for GCSE students and their teachers. Kenrick Sandy presented the themes of the piece and took questions from students in the first session whereas the second session was focussed on teaching practical aspects and repertory. The online nature

Page 3

(A company limited by guarantee)

BOY BLUE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

enabled us to reach international schools and we continue to work with individual schools online.

We also focussed on our performance companies. Working with our young dancers online we delivered a project called the Corona Virus Time Capsule that was developed by Company Three. Company Three had created tasks and resources to enable thousands of teenagers to record their lives in lockdown and Boy Blue adapted this project to have a focus on dance and choreography to give the group a positive outlet through which they could express themselves. This group of young people formed a company called BBYA - Boy Blue Young Artists – and we continued to work with them throughout the year most notably on a short dance film ‘One Shot’ which they choreographed themselves.

Other online teaching we delivered was varied and wide-ranging. We delivered open classes over zoom, specific conditioning and training for dancers, after schools clubs, a week’s course for The Prince’s Trust, a workshop for the U Dance National Festival, and a weeklong digital residency for adults (60+) as part of Dance Umbrella’s festival in November

One of our main focuses was to reopen our London-based classes for young people and professional dancers and we were able to do this in October 2020. We spent a great deal of time creating a covid-secure environment which limited numbers but enabled us to live stream classes too. We developed a new booking system, a new safeguarding system and additionally staffed the classes to work the livestreaming equipment. All this planning and care enabled us to re-engage with our communities both in the UK and globally and provide employment for teachers and support staff. At the end of term we were able to deliver a Studio Show over zoom. Celebratory in nature and live streamed to almost 100 homes this was a fitting end to a difficult few weeks happening days before London was put into tier 4, which would have made it an impossibility.

Performance projects - live, on film and online Boy Blue has built up a strong and loyal audience base over our years of making work. Through different means we made the effort to retain these.

The first online artistic project we delivered was a creative challenge that explored the idea of having less. Boy Blue’s Co-Artistic Director Michael ‘Mikey J’ Asante created 30 new tracks and we commissioned 8 dancers to film a creative response to a track of their choice from their lockdown environments.

In September we were commissioned by Royal Docks to create a short film for the Open House Studio festival 2020. This was filmed in the Millennium Mills building in east London and titled ‘Untethered’. Working with dance artist, Jordan Franklin, this film has had over 1,000 views on YouTube.

Barbican Centre, London, donated three weeks of stage time to us over October, November, and December 2020. We were able to employ a total of 20 freelancers, including a film maker, to be creative on stage. This was 6 months since most people had been able to access a studio. As well as creating digital content for our online and social media audiences, this time allowed the company to be collaborative and create new material for future programmes of work. Of these 20 freelancers, 70% were ethnically diverse artists and 58% were female.

We performed a sold-out run of ‘Breakin’ Convention’s Dis-Dancing’ at Sadler’s Wells in December 2020 just prior to the third lockdown. This was our first time performing to a live audience since the beginning of the pandemic, albeit socially distanced. The piece was called Untethered 3.0 and featured seven dancers.

January 2021 saw the start of the longest lockdown of the pandemic and the more infectious Delta variant of Covid-19. We had been invited by the BBC to perform at Sadler’s Wells as part of a livestream called ‘Dancing Nation’. 16 dance companies from around the UK were to perform extracts to demonstrate the breadth of highquality work that companies produce and were able to perform/remount under covid circumstances. We presented ‘Whyte’ from ‘Blak Whyte Gray’.

Page 4

(A company limited by guarantee)

BOY BLUE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Workforce Development and Advocacy

As part of our Cultural Recovery Fund programme, we delivered three two-week training and development programmes to 30 dancers. 71 % from ethnically diverse backgrounds and a gender split of 49% female, 50% male and 1% non-binary. The schedule, designed by Kenrick Sandy, focussed on performance, technique, pick up rate, creative direction, teaching, safeguarding, self-care, wellbeing and fitness.

During the Barbican stage time we ran a Continuing Personal Development (CPD) programme with our teachers which focussed on refreshing skills with more specific development around gaining confidence in teaching online and equipment training. 57% of the teachers were from ethnically diverse backgrounds and 43% were female.

Boy Blue are part of an Arts Council, England, Transforming Leadership programme consortium with Breakin’ Convention, East London Dance, ZooNation and the University of East London. The purpose of this programme is to develop the leadership skills of the next generation of hip-hop producers through a structured training programme, mentorship and secondments. The programme was delivered online in this initial pilot year.

Awards

Boy Blue won two awards at the Black British Theatre Awards 2020 - Best Choreographer for Kenrick ‘H2O’ Sandy for ‘REDD’ presented at the Barbican Theatre in September 2019 and Best Dance Performance in a Dance Production for Kenrick ‘H2O’ Sandy in ‘REDD’.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

It is the policy of the Trustees of Boy Blue to designate a financial reserve of 3 months operating costs at £75,000 for use in case of significant organisational change or closure. Additionally £34,983 is designated for the remainder of the Culture Recovery Fund programme. These funds need to be spent by end June 2021. The charity has £60,914 (including assets) in undesignated reserves.

Structure, governance and management

a. Constitution

Boy Blue is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.

Page 5

BOY BLUE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. 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 Charity and of its incoming resources and application of resources, including its income and 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 Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Pamela Johnson (Chair of Trustees) Date: 11-11-21

Page 6

(A company limited by guarantee)

BOY BLUE

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2021

Independent examiner's report to the Trustees of Boy Blue ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2021.

Responsibilities and basis of report

As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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

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

  1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Page 7

(A company limited by guarantee)

BOY BLUE

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. 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 work or for this report.

Signed: Dated: 11-11-21 Julian Flitter FCA

Goodman Jones LLP 29/30 Fitzroy Square London W1T6LQ

Page 8

(A company limited by guarantee)

BOY BLUE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

Note
Income from:
Donations and legacies
3
Charitable activities
4
Total income
Expenditure on:
Raising funds
5
Charitable activities
6
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2021
£
320,211
88,094
408,305
200
345,080
345,280
63,025
107,872
63,025
170,897
Total
funds
2021
£
320,211
88,094
408,305
200
345,080
345,280
63,025
107,872
63,025
170,897
Total
funds
2020
£
201,800
302,919
504,719
-
465,079
465,079
39,640
68,232
39,640
107,872

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 11 to 22 form part of these financial statements.

Page 9

BOY BLUE (A company limited by guarantee) REGISTERED NUMBER: 06131209

BALANCE SHEET AS AT 31 MARCH 2021

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within one
year
12
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Unrestricted funds
13
Total funds
650
210,307
210,957
(41,035)
2021
£
975
169,922
170,897
170,897
170,897
170,897
13,553
116,685
130,238
(24,466)
2020
£
2,100
105,772
107,872
107,872
107,872
107,872

The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Pamela Johnson

Date: 11-11-21

The notes on pages 11 to 22 form part of these financial statements.

Page 10

BOY BLUE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. General information

Boy Blue is a charitable company, limited by guarantee, registered in England and Wales, and whose registered office address is Barbican Centre Stage Door, Silk Street, London, EC2Y 8DS.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Boy Blue meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Comparative figures

As the company became a registered charity during the year the figures for the year to 31 March 2020 shown in the comparative column have been translated into the appropriate headings as required by the Charities SORP as outlined in 2.1 above.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

Page 11

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2. Accounting policies (continued)

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery

20% straight line

2.6 Debtors

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

2.7 Cash at bank and in hand

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

2.8 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.9 Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the reporting date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange gains and losses are recognised in the Statement of financial activities

Page 12

BOY BLUE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2. Accounting policies (continued)

2.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.11 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.12 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 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 the notes to the financial statements.

3. Income from donations and legacies

Unrestricted
funds
2021
£
Grants
Arts Council National Portfolio
203,680
Arts Council Elevate
12,656
Cultural Recovery Fund
101,018
Subtotal detailed disclosure
317,354
Total
funds
2021
£
203,680
12,656
101,018
317,354
Total
funds
2020
£
201,800
-
-
201,800

Page 13

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

3. Income from donations and legacies (continued)

Unrestricted
funds
2021
£
Donations
2,857
Subtotal
2,857
320,211
Total 2020
201,800
4.
Income from charitable activities
Unrestricted
funds
2021
£
Productions
62,738
Education
25,356
88,094
Total 2020
302,919
Total
funds
2021
£
2,857
2,857
320,211
201,800
Total
funds
2021
£
62,738
25,356
88,094
302,919
Total
funds
2020
£
-
-
201,800
Total
funds
2020
£
251,391
51,528
302,919

Page 14

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

5. Expenditure on raising funds

Fundraising trading expenses

Unrestricted Total Total
funds funds funds
2021 2021 2020
£ £ £
Fundraising costs 200 200 -

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2021
£
Productions
283,637
Education
61,443
345,080
Total 2020
465,079
Total
funds
2021
£
283,637
61,443
345,080
465,079
Total
funds
2020
£
436,892
28,187
465,079

Page 15

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

7. Analysis of expenditure by activities

Productions
Education
Total 2020
Activities
undertaken
directly
2021
£
166,951
21,127
188,078
323,414
Support
costs
2021
£
116,686
40,316
157,002
141,665
Total
funds
2021
£
283,637
61,443
345,080
465,079
Total
funds
2020
£
436,892
28,187
465,079

Analysis of direct costs

Artistic fees
Production team
Production/technical costs
Touring expenses
Education fees
Total 2020
Productions
2021
£
139,079
9,291
18,226
355
-
166,951
295,227
Education
2021
£
-
-
-
-
21,127
21,127
28,187
Total
funds
2021
£
139,079
9,291
18,226
355
21,127
188,078
323,414
Total
funds
2020
£
215,917
29,021
38,003
12,286
28,187
323,414

Page 16

BOY BLUE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

7. Analysis of expenditure by activities (continued)

Analysis of support costs

Productions
2021
£
Staff costs
86,083
Legal and professional fees
3,498
Bookkeeping
1,463
Marketing and promotion
6,164
Office costs
11,777
Staff training
65
Storage costs
5,481
Travel and entertaining
84
Sundry expenses
-
Bank charges
119
Profit or loss on foreign exchange
-
Depreciation
302
Loss on disposal
1,650
116,686
Total 2020
141,665
Staff costs
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
Education
2021
£
37,162
389
162
685
1,309
-
609
-
-
-
-
-
-
40,316
-
Total
funds
2021
£
123,245
3,887
1,625
6,849
13,086
65
6,090
84
-
119
-
302
1,650
157,002
141,665
2021
£
106,454
13,011
3,780
123,245
Total
funds
2020
£
97,883
2,841
3,200
5,081
16,020
1,249
5,622
7,257
756
122
934
700
-
141,665
2020
£
84,946
9,591
3,346
97,883

8. Staff costs

Page 17

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

8. Staff costs (continued)

The average number of persons employed by the Charity during the year was as follows:

2021 2020
No. No.
Employees 5 5

No employee received remuneration amounting to more than £60,000 in either year.

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2020 - £NIL) .

During the year ended 31 March 2021, no Trustee expenses have been incurred (2020 - £NIL) .

Page 18

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

10.
Tangible fixed assets
Cost or valuation
At 1 April 2020
Additions
Disposals
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
On disposals
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
11.
Debtors
Due within one year
Trade debtors
Prepayments and accrued income
2021
£
150
500
650
Plant and
machinery
£
3,500
827
(2,750)
1,577
1,400
302
(1,100)
602
975
2,100
2020
£
1,626
11,927
13,553

Page 19

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

12. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Accruals and deferred income
2021
£
31,024
6,167
3,844
41,035
2020
£
1,781
8,941
13,744
24,466

Page 20

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

13. Statement of funds

Statement of funds - current year

Balance at
Balance at 1 Transfers 31 March
April 2020 Income Expenditure in/out 2021
£ £ £ £ £
Unrestricted funds
Designated funds
3 months operating costs - - - 75,000 75,000
Cultural Recovery Fund (to be
spent by June 2021) - - - 34,983 34,983
- - - 109,983 109,983
General funds
Undesignated reserves
including assets 107,872 408,305 (345,280) (109,983) 60,914
Total Unrestricted funds 107,872 408,305 (345,280) - 170,897
Statement of funds - prior year
Balance at
Balance at 31 March
1 April 2019 Income Expenditure 2020
£ £ £ £
Unrestricted funds
Undesignated reserves including assets 68,232 504,719 (465,079) 107,872

Page 21

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

14. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2021
£
Tangible fixed assets
975
Current assets
210,957
Creditors due within one year
(41,035)
Total
170,897
Total
funds
2021
£
975
210,957
(41,035)
170,897

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total
Unrestricted
funds
2020
£
2,100
130,238
(24,466)
107,872
Total
funds
2020
£
2,100
130,238
(24,466)
107,872

15. Members' liability

The charitble company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

Page 22