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2022-03-31-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 2022

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 - 23

(A company limited by guarantee)

BOY BLUE

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022

Trustees Pamela Johnson (Resigned 15 November 2021)
Dawn Prentice (Resigned 17 March 2022)
Andrea Lidder
Nicola Cornwell
Nicholas Triantafyllou (appointed 11 June 2021)
Sarah Wall
Kieran Jay
Sanjivan Kohli
Gurpreet Singh Lidder, Chair
Anthony Gray (appointed 19 April 2022)
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 2022

The Trustees present their annual report together with the financial statements of the Charity for the 1 April 2021 to 31 March 2022. 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 MBE and Kenrick ‘H2O’ Sandy MBE 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.

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 2022

Objectives and activities (continued)

c. Activities undertaken to achieve objectives

As Artistic Associates of the Barbican, London and a member of Art Council, England’s National Portfolio, we run a thriving Creative Learning, Participation and Performance programme.

Our Creative Learning programme consists of a renowned dance school for students from the ages of 5 years up and workshops delivered 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. Artist Development is an important strand of the programme, and we seek out and create development and performance opportunities for our cohort of ‘Boy Blue Young Artists’.

Our performance programme is driven by the main stage full-length works we create that tour nationally and internationally employing world-class dance artists, creatives and technicians. Complementing these works are projects with, and commissions for, partners from venues and festivals.

Achievements and performance

a. Main achievements of the Charity

In a sector still coping with the devastating consequences of Covid-19 we were thrilled to gain Charity Status in 2021. This status will support us to continue to deliver and develop our work for the benefit of the people of England and Wales.

1) Performance

We performed in Trafalgar Square in October ’21 as part of Good Chance Theatre’s ‘The Walk with Amal’. This was a travelling festival of art and hope in support of refugees. Over a period of six weeks, Boy Blue artists worked with over 50 volunteers to create an outdoor piece that celebrated Amal’s ‘10th birthday’. Watched by over 2,000 audience members, and preceded by a video message from Sadiq Khan and a speech from Mark Rylance, the company produced an exceptionally joyous and moving piece working with the puppeteers of Amal to centre the little girl refugee. The youngest volunteer was 12 years old and all volunteer participants, responding to a callout from Boy Blue, had an enriching experience.

“In Trafalgar Square, Mark Rylance sang to her – and was heckled; there were filmed greetings from Judi Dench and Chiwetel Ejiofor and Annie Lennox, and exhilarating hip-hop from the Boy Blue theatre company.” (Susannah Clapp, Observer)

November saw us in an intense Research & Development period towards a large-scale project that will be announced in autumn 2022. This period of research was choreographically focussed, and we worked with 12 Boy Blue dancers who were selected through a rigorous audition process.

In a continuation of our Digital and International strategies, Sydney Opera House screened our dance film R.E.B.E.L throughout the entirety of January ‘22 as part of the British Council’s UK / Australian season and we began talks with Brazil’s Cultura Inglesa Festival about screening our work that would lead into the next financial year.

The highlight of our year was creating and presenting ‘A Night With Boy Blue’ on the Barbican stage in March 2022. Cancelled due to covid in 2020, this was the perfect way to launch our 21st Birthday Celebrations. Both shows were sold out and we worked with over 120 performers to put together a show subtitled, “Looking Back, Moving Forward”. The dancers came from all generations of Boy Blue, from the youngest, Sky Blue, to original company members who returned to perform in celebration of what the organisation has achieved over the last

Page 3

(A company limited by guarantee)

BOY BLUE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance (continued)

21 years.

Acknowledging long-term support from others outside of the organisation, Boy Blue created an award – the A&L Exceptional Achievement Award. The first recipients of this were former Barbican producers, Louise Jeffreys and Angie Smith, and Lookman Olaniyan, a filmmaker who has filmed a comprehensive and rich catalogue of Boy Blue’s work over the last 21 years. These were presented at ‘A Night With Boy Blue’.

‘Twenty One’ the album was launched and featured classic Mikey J Boy Blue tracks plus new music from the show.

‘…Boy Blue blew my mind! It was like a transfusion of energy – the music was incredible too.’ Annabel Sampson, Tatler

‘A Night with Boy Blue’ at the Barbican was a rousing show of all the best hip-hop has to offer, marking the 21st anniversary of this remarkable company.’ Culture Whisper

2) Creative Learning and Participation

We ran our London training school on Sundays at Forest Gate Youth Zone for dancers from the ages of 5 years old up, working with our dedicated faculty of teachers and support staff to deliver the Boy Blue curriculum over the year.

In-person GCSE workshops in schools gained momentum and we worked with 20 different schools based in England. We were also able to reignite relationships with HE providers LIPA and Middlesex University as well as working with partners Saffron Hall, Barbican and Creative Arts East. One project, working with two primary schools in Dagenham had a final performance with over 1000 audience members.

As part of our commitment to social impact, we ran a fun day at Barking Abbey School for young people during the summer holidays that included classes, training, and games, all to a soundtrack from a resident DJ.

Both our Designated Safeguarding Lead and Deputy Designated Safeguarding Lead undertook NSPCC refresher courses. The Boy Blue Safeguarding Policy was updated following this training to reflect changes in use of language and was signed off by Boy Blue Trustees in line with our commitment to creating a safe working and teaching environment.

Our good practices were apparent with the successful Body of Persons Approvals we received from Westminster Council for ‘The Walk With Amal’ and from the City of London Authority for ‘A Night With Boy Blue’. These BOPA’s enable us to work with young people in professional performance settings.

We ran a pilot project with three educational establishments in east London. Named ‘East Co’, this was a bespoke project working with 60 young people and their teachers from Barking Abbey School, Lister School and New Vic College based within their premises. Appreciated and valued by all who participated, we hosted a project sharing at Barking Abbey School with all the groups performing together. With a focus on confidence building, resilience, teamwork and leadership within a known space, this project will continue and develop as part of our east London strategy.

‘This project has enabled us to put dance at the forefront of East London again. It has enabled our students to gain insight into the professional working practices of a dance company. The skills, knowledge, techniques and movement vocabulary acquired has improved students' understanding of performance, choreography and appreciation which has had a significant impact on outcomes for dance and other subjects they study within the curriculum.’

Page 4

BOY BLUE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance (continued)

3) Workforce Development and Advocacy

Due to lengthy lockdowns in the previous financial year, we applied to the Treasury to be able to carry forward the remaining funds from our Cultural Recovery Fund award to the first quarter of 2021/22. We were therefore able to run two further iterations of our two-week training programme for dancers. These programmes were a huge success - a rich and nurturing experience for all that engaged and an investment in the skills and performance capabilities of our workforce.

Of the £112,242 (£101,018 2021, £11,224 2022) we received from the Cultural Recovery Fund, 86% went to freelancers. These dancers, teachers, artists, technical staff, company stage managers and assistants are an essential part of the Boy Blue eco system, and the grant enabled us to continue working together through this testing time.

4) Awards

We were thrilled that Michael ‘Mikey J’ Asante, Boy Blue’s co-founder and co-Artistic Director was awarded an MBE in the New Year honours list for his services to hip-hop dance and music.

We were nominated for two awards in the National Dance Awards, held in 2021. We received nominations for Best Independent Company and Best Male Performance 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.

2021/2022 was the fourth year of the Arts Council National Portfolio grant (from 2018 - 2022) and we were successful in our application for an extenstion year of funding (2022/23) at the current grant level of £203,680.

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 (£75,000, 2021) for use in case of significant organisational change or closure.

The Charity received a donation of £2,343 from Dance Touring Partnership that is designated to be put to good use where the charitable objectives of DTP and Boy Blue align in the financial year 2022/23.

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.

Page 5

BOY BLUE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Structure, governance and management (continued)

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.

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:

Gurpreet Singh Lidder (Chair of Trustees) Date: 14-12-22

Page 6

BOY BLUE

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

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 2022.

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 2022

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: 14-12-22 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 2022

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
2022
£
217,875
145,332
363,207
210
384,269
384,479
(21,272)
170,897
(21,272)
149,625
Total
funds
2022
£
217,875
145,332
363,207
210
384,269
384,479
(21,272)
170,897
(21,272)
149,625
Total
funds
2021
£
320,211
88,094
408,305
200
345,080
345,280
63,025
107,872
63,025
170,897

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

The notes on pages 11 to 23 form part of these financial statements.

Page 9

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

BALANCE SHEET AS AT 31 MARCH 2022

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
13,662
160,226
173,888
(24,936)
2022
£
673
148,952
149,625
149,625
149,625
149,625
650
210,307
210,957
(41,035)
2021
£
975
169,922
170,897
170,897
170,897
170,897

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:

Gurpreet Singh Lidder

Date: 14-12-22

The notes on pages 11 to 23 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 2022

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 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.

2.3 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

BOY BLUE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.4 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

2.5 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.

2.6 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.

2.7 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.

2.8 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 2022

2. Accounting policies (continued)

2.9 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.

2.10 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.

2.11 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.

Page 13

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

3. Income from donations and legacies

Grants
Arts Council National Portfolio
Arts Council Elevate
Cultural Recovery Fund
Subtotal detailed disclosure
Donations
Subtotal
Total 2021
4.
Income from charitable activities
Productions
Education
Total 2021
Unrestricted
funds
2022
£
203,680
-
11,224
214,904
2,971
2,971
217,875
320,211
Unrestricted
funds
2022
£
104,890
40,442
145,332
88,094
Total
funds
2022
£
203,680
-
11,224
214,904
2,971
2,971
217,875
320,211
Total
funds
2022
£
104,890
40,442
145,332
88,094
Total
funds
2021
£
203,680
12,656
101,018
317,354
2,857
2,857
320,211
Total
funds
2021
£
62,738
25,356
88,094

Page 14

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

5. Expenditure on raising funds

Fundraising trading expenses

Unrestricted
funds
2022
£
Fundraising costs
210
Total 2021
200
Total
funds
2022
£
210
200
Total
funds
2021
£
200

6. Analysis of expenditure on charitable activities Summary by fund type

Productions
Education
Total 2021
Unrestricted
funds
2022
£
307,686
76,583
384,269
345,080
Total
2022
£
307,686
76,583
384,269
345,080
Total
2021
£
283,637
61,443
345,080

Page 15

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

7. Analysis of expenditure by activities

Productions
Education
Total 2021
Analysis of direct costs
Artistic fees
Production team
Production/technical costs
Cultural recovery fund
Education fees
Total 2021
Activities
undertaken
directly
2022
£
187,986
34,231
222,217
188,078
Productions
2022
£
116,070
17,343
19,590
34,983
-
187,986
166,951
Support
costs
2022
£
119,700
42,352
162,052
157,002
Education
2022
£
-
-
-
-
34,231
34,231
21,127
Total
funds
2022
£
307,686
76,583
384,269
345,080
Total
funds
2022
£
116,070
17,343
19,590
34,983
34,231
222,217
188,078
Total
funds
2021
£
283,637
61,443
345,080
Total
funds
2021
£
139,079
9,291
18,581
-
21,127
188,078

Page 16

BOY BLUE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

7. Analysis of expenditure by activities (continued)

Analysis of support costs

Staff costs
Legal and professional fees
Bookkeeping
Marketing and promotion
Office costs
Staff training
Storage costs
Travel and entertaining
Bank charges
Profit or loss on foreign exchange
Depreciation
Loss on disposal
Total 2021
Productions
2022
£
87,430
6,399
1,463
1,185
16,323
-
5,378
829
308
83
302
-
119,700
116,686
Education
2022
£
38,938
711
162
131
1,813
-
597
-
-
-
-
-
42,352
40,316
Total
funds
2022
£
126,368
7,110
1,625
1,316
18,136
-
5,975
829
308
83
302
-
162,052
157,002
Total
funds
2021
£
123,245
3,887
1,625
6,849
13,086
65
6,090
84
119
-
302
1,650
157,002

8. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
2022
£
108,675
13,498
4,195
126,368
2021
£
106,454
13,011
3,780
123,245

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

2022 2021
No. No.
Employees 5 5

Page 17

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

8. Staff costs (continued)

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 (2021 - £NIL) .

During the year ended 31 March 2022, no Trustee expenses have been incurred (2021 - £NIL) .

Page 18

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

10.
Tangible fixed assets
Cost or valuation
At 1 April 2021
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
11.
Debtors
Due within one year
Trade debtors
Prepayments and accrued income
2022
£
2,837
10,825
Plant and
machinery
£
1,577
1,577
602
302
904
673
975
2021
£
150
500
13,662 650

Page 19

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

12. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Accruals and deferred income
2022
£
10,665
10,156
4,115
24,936
2021
£
31,024
6,167
3,844
41,035

Page 20

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

13.
Statement of funds
Statement of funds - current year
Unrestricted funds
Designated funds
3 months operating costs
Cultural Recovery Fund (to be spent by June
2021)
Dance touring partnership
General funds
Undesignated reserves including assets
Total Unrestricted funds
Statement of funds - prior year
Balance at
1 April 2020
£
Unrestricted funds
Designated funds
3 months operating costs
-
Cultural Recovery Fund (to be
spent by June 2021)
-
-
Balance at
1 April 2020
£
General funds
Balance at 1
April 2021
£
75,000
34,983
-
109,983
60,914
170,897
Income
£
-
-
-
Income
£
Income
£
-
-
2,343
2,343
360,864
363,207
Expenditure
£
-
-
-
Expenditure
£
Expenditure
£
-
(34,983)
-
(34,983)
(349,496)
(384,479)
Transfers
in/out
£
75,000
34,983
109,983
Transfers
in/out
£
Balance at
31 March
2022
£
75,000
-
2,343
77,343
72,282
149,625
Balance at
31 March
2021
£
75,000
34,983
109,983
Balance at
31 March
2021
£

Page 21

BOY BLUE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

13. Statement of funds (continued)

Statement of funds - prior year (continued)

Undesignated reserves
including assets
Total Unrestricted funds
Balance at
1 April 2020
£
107,872
107,872
Income
£
408,305
408,305
Expenditure
£
(345,280)
(345,280)
Transfers
in/out
£
(109,983)
-
Balance at
31 March
2021
£
60,914
170,897

14. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2022
£
Tangible fixed assets
673
Current assets
173,888
Creditors due within one year
(24,936)
Total
149,625
Analysis of net assets between funds - prior year
Unrestricted
funds
2021
£
Tangible fixed assets
975
Current assets
210,957
Creditors due within one year
(41,035)
Total
170,897
Total
funds
2022
£
673
173,888
(24,936)
149,625
Total
funds
2021
£
975
210,957
(41,035)
170,897

Page 22

BOY BLUE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

15. Members' liability

The charitable 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 23