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2023-03-31-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 2023

BOY BLUE

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 5
Independent examiner's report 6 - 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 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 2023

Trustees Andrea Lidder
Nicola Cornwell (Resigned 25 May 2023)
Nicholas Triantafyllou (Resigned 5 July 2023)
Sarah Wall
Kieran Jay
Sanjivan Kohli (Resigned 8 December 2022)
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 2023

The Trustees present their annual report together with the financial statements of the Charity for the 1 April 2022 to 31 March 2023. 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 2023

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

1) Performance

We were commissioned to perform in the Platinum Jubilee Pageant as part of Queen Elizabeth’s Platinum Jubilee celebrations in June 2022. Working with a group of 100 volunteers and 25 professional dancers, our piece was based around the 2010’s and focussed on youth and popular culture. Working with hugely experienced teachers and artists from our Teaching Faculty and Boy Blue Company, we were featured on ABC news in the USA and on the BBC in the UK.

‘Blak Whyte Gray’ toured into its 6th year, and we took the show for the first time to Madrid, Spain for 2 performances at Teatros del Canal’s hip hop festival, Canal Street. We also revisited the venue HOME in Manchester, a close partner, and re-engaged with our Manchester audiences ahead of our work there in 2023. We had incredibly warm audiences over the three nights, and it was heartening to see groups of young people from schools and colleges there despite financial challenges.

The Cultura Inglesa festival in Brazil screened our Technique Videos alongside ‘Emancipation of Expressionism’ from 4 May- 4 June as part of their digital festival and part of our commitment to extending the reach on our digital work following Sydney Opera House’s screening of ‘R.E.B.E.L’ last year.

The preparation for ‘Free Your Mind’, the opening show of Aviva Studios, home of Factory International in Manchester continues to be a major part of Boy Blue activity. During this financial year, we continued with extensive Research & Development in Manchester and the project was announced to the public in September 2022. We held auditions in Manchester and London in January 2023 and the show will open in October 2023 and run for 24 performances.

Manchester, along with London and New York continue to be significant cities for Boy Blue and our work aims to include audiences, performers, and participants in all of these cities.

2) Creative Learning and Participation

Our creative learning and participation work continues to grow across a broad range of engagement opportunities. Work in Higher Education includes continued working relationships with the Liverpool Institute of Performing Arts and London Contemporary Dance school as well as projects with The Place’s ‘Centre for

Page 3

(A company limited by guarantee)

BOY BLUE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

Advanced Training’ students and teaching on the annual summer school held by Trinity Laban.

Across England, we delivered 20 GCSE workshops to 422 participants led by 5 dance artists and delivered 102 general workshop sessions to 887 known participants with a further 515 estimated participants. These were led by 9 Boy Blue dance artists.

The Creative Learning team produced 9 performance opportunities for our young artists and for those in the training company with 62 known participants, 330 more estimated participants and known audiences of 1831 with a further estimated attendance of 1725. Partners on these projects include Hackney Empire, Impact Dance and the National Theatre.

Our Sunday training sessions continued. 23 members of our Teaching Faculty delivered 343 sessions over the year to 1839 participants. Our end of term shows have developed from solely being platforms for Boy Blue artists to showcase their choreography into inviting guest crews to perform. During the year, guests travelled from Norwich, Cornwall and Manchester and a group from Barking Abbey School performed at our youth showcase in December ’22 as a continuation of the relationship formed through ‘East Co’.

Following decisions made in the December board meeting, we moved to a Pay What You Can model from January ’23 through to May in response to the continuing Cost of Living crisis.

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.

2022/2023 was the extension year of the 2018 – 2022 National Portfolio funding from Arts Council, England at the grant level of £203,680. This was also the year that we had to apply to join the 2023 - 2026 National Portfolio. We learned in November 2022 that we were successful in our application and will receive an increased investment level of £403,680 per annum across the life of the grant.

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, 2022) for use in case of significant organisational change or closure.

The Charity currently holds £81,367 (2022: £72,282) in general reserves to be used towards furthering the Charity’s aims.

The position of general reserves is reviewed at each quarterly Finance Sub-Committee meeting and the reserves policy is reviewed annually at the beginning of each financial year.

At the year end the Charity held a total of £158,710 in reserves.

Structure, governance and management

Page 4

(A company limited by guarantee)

BOY BLUE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Structure, governance and management (continued)

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.

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: 12-12-23

Page 5

BOY BLUE

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023

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 2023.

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 6

(A company limited by guarantee)

BOY BLUE

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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: 12-12-23 Julian Flitter FCA

Goodman Jones LLP 29/30 Fitzroy Square London W1T6LQ

Page 7

(A company limited by guarantee)

BOY BLUE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other income
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2023
£
204,012
296,028
325
500,365
204
491,076
491,280
9,085
149,625
9,085
158,710
Total
funds
2023
£
204,012
296,028
325
500,365
204
491,076
491,280
9,085
149,625
9,085
158,710
Total
funds
2022
£
217,875
147,331
-
365,206
210
386,268
386,478
(21,272)
170,897
(21,272)
149,625

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

The notes on pages 10 to 23 form part of these financial statements.

Page 8

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

BALANCE SHEET AS AT 31 MARCH 2023

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
13
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Unrestricted funds
14
Total funds
61,872
119,386
181,258
(22,905)
2023
£
357
158,353
158,710
158,710
158,710
158,710
13,662
160,226
173,888
(24,936)
2022
£
673
148,952
149,625
149,625
149,625
149,625

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: 12-12-23

The notes on pages 10 to 23 form part of these financial statements.

Page 9

BOY BLUE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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 10

BOY BLUE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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 11

BOY BLUE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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 12

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

3. Income from donations and legacies

Grants
Arts Council National Portfolio
Cultural Recovery Fund
Subtotal detailed disclosure
Donations
Subtotal
Total 2022
Income from charitable activities
Productions
Education and other income
Total 2022
Unrestricted
funds
2023
£
203,680
-
203,680
332
332
204,012
217,875
Unrestricted
funds
2023
£
205,966
90,062
296,028
147,331
Total
funds
2023
£
203,680
-
203,680
332
332
204,012
217,875
Total
funds
2023
£
205,966
90,062
296,028
147,331
Total
funds
2022
£
203,680
11,224
214,904
2,971
2,971
217,875
Total
funds
2022
£
106,889
40,442
147,331

4. Income from charitable activities

Page 13

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

5. Other incoming resources

Unrestricted Total Total
funds funds funds
2023 2023 2022
£ £ £
Interest receivable 325 325 -

Page 14

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

6. Expenditure on raising funds

Fundraising trading expenses

Unrestricted
funds
2023
£
Fundraising costs
204
Total 2022
210
Total
funds
2023
£
204
210
Total
funds
2022
£
210

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

Productions
Education
Total 2022
Unrestricted
funds
2023
£
387,241
103,835
491,076
386,268
Total
2023
£
387,241
103,835
491,076
386,268
Total
2022
£
307,686
78,582
386,268

Page 15

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

8. Analysis of expenditure by activities

Productions
Education
Total 2022
Analysis of direct costs
Artistic fees
Production team
Production/technical costs
Touring expenses
Cultural recovery fund
Education fees
Total 2022
Activities
undertaken
directly
2023
£
273,450
49,936
323,386
224,216
Productions
2023
£
216,803
13,801
38,953
3,893
-
-
273,450
187,986
Support
costs
2023
£
113,791
53,899
167,690
162,052
Education
2023
£
-
-
-
-
-
49,936
49,936
36,230
Total
funds
2023
£
387,241
103,835
491,076
386,268
Total
funds
2023
£
216,803
13,801
38,953
3,893
-
49,936
323,386
224,216
Total
funds
2022
£
307,686
78,582
386,268
Total
funds
2022
£
116,070
17,343
19,590
-
34,983
36,230
224,216

Page 16

BOY BLUE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

8. 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
Exp type 30
Total 2022
Productions
2023
£
78,502
3,737
1,575
928
24,041
45
2,340
755
425
668
316
459
113,791
119,700
Education
2023
£
50,275
415
175
103
2,671
-
260
-
-
-
-
-
53,899
42,352
Total
funds
2023
£
128,777
4,152
1,750
1,031
26,712
45
2,600
755
425
668
316
459
167,690
162,052
Total
funds
2022
£
126,368
7,110
1,625
1,316
18,136
-
5,975
829
308
83
302
-
162,052

9. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
2023
£
110,578
13,880
4,319
128,777
2022
£
108,675
13,498
4,195
126,368

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

2023 2022
No. No.
Employees 5 5

Page 17

BOY BLUE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

9. Staff costs (continued)

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

10. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL) .

During the year ended 31 March 2023, no Trustee expenses have been incurred (2022 - £NIL) .

Page 18

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

11.
Tangible fixed assets
Cost or valuation
At 1 April 2022
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
12.
Debtors
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
2023
£
7,300
715
53,857
Plant and
machinery
£
1,577
1,577
904
316
1,220
357
673
2022
£
2,837
-
10,825
61,872 13,662

Page 19

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

13. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Accruals and deferred income
2023
£
4,484
13,856
4,565
22,905
2022
£
10,665
10,156
4,115
24,936

Page 20

(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

14.
Statement of funds
Statement of funds - current year
Unrestricted funds
Designated funds
3 months operating costs
Dance touring partnership
General funds
Undesignated reserves including assets
Total Unrestricted funds
Balance at 1
April 2022
£
75,000
2,343
77,343
72,282
149,625
Income
£
-
-
-
496,083
496,083
Expenditure
£
-
-
-
(486,998)
(486,998)
Balance at
31 March
2023
£
75,000
2,343
77,343
81,367
158,710

Page 21

BOY BLUE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

14. Statement of funds (continued)

Statement of funds - prior 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
Balance at
1 April 2021
£
75,000
34,983
-
109,983
Balance at
1 April 2021
£
60,914
170,897
Income
£
-
-
2,343
2,343
Income
£
360,864
363,207
Expenditure
£
-
(34,983)
-
(34,983)
Expenditure
£
(349,496)
(384,479)
Balance at
31 March
2022
£
75,000
-
2,343
77,343
Balance at
31 March
2022
£
72,282
149,625

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(A company limited by guarantee)

BOY BLUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2023
£
Tangible fixed assets
357
Current assets
181,258
Creditors due within one year
(22,905)
Total
158,710
Total
funds
2023
£
357
181,258
(22,905)
158,710

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total
Unrestricted
funds
2022
£
673
173,888
(24,936)
149,625
Total
funds
2022
£
673
173,888
(24,936)
149,625

16. 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