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2024-03-31-accounts

PiPA’s Annual Report and Financial Statements for the period to 31 March 2024

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Reference and Administrative Details

Registered Company number: CE022260 Registered Charity number: 1190045

Registered name: Parents and Carers in Performing Arts t/a PiPA Registered office: c/o Crucible Theatre, 55 Norfolk Street, Sheffield, S1 1DA

PiPA Trustees

L Baker (Appointed 3rd May 2024) F Bonelli L Harvey S Jackson OBE, Chair G Jeynes, Treasurer (Appointed 30th October 2023) K Kerry (Appointed 3rd May 2024) S Mustafa, Vice Chair J Ossenbruegge (Appointed 3rd May 2024) T Renee-Lawson (Appointed 3rd May 2024) D Sawyerr V Bain (Resigned 19th April 2023) K Doubleday (Resigned 19th July 2024) J Preston, Treasurer (Resigned 30th October 2023) I Vidyalankara (Resigned 7th July 2024) N Williams (Resigned 3rd May 2024)

Co-Founders & Co-CEOs

Anna Ehnold-Danailov Cassie October Raine

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TABLE OF CONTENTS

REPORT OF THE TRUSTEES

ACTIVITIES AND ACHEIVEMENTS

SUPPORTING FUNCTIONS

LOOKING FORWARDS

24 STRUCTURE, GOVERNANCE, AND MANAGEMENT

PiPA Trustee Report: 2023/2024

CHAIR'S STATEMENT

Working in the performing arts as a parent or carer is fraught with challenges, and this year saw increased pressure for individuals, employers, and the sector as a whole. Already marked by precarious work conditions and a significant pay penalty for parents and carers, sector challenges have been exacerbated by the ongoing upheavals of the COVID-19 pandemic and the cost-of-living crisis.

Despite the vital role of the performing arts in society and the economy, the sector finds itself under unprecedented pressure as we grapple with declining output, job insecurity, and financial strain exacerbated by funding cuts and organisational restructuring. PiPA’s programme of research this year, from publication of our dance report ‘Identity Crisis and Talent Loss’ in February 2024 to the findings of our 2023 Balancing Act: Take Two survey, shows the ramifications of these wider societal pressures on parents and carers in the sector are stark.

We stepped up into our first year as an Arts Council England Investment Principles Support Organisation (IPSO) by expanding our offer and taking a leading role in supporting the sector. We held briefings on the legislative changes around flexible working and the changes to carers leave, and events focussing on supporting freelancers as well as other key areas of challenge, including touring.

The charity’s development saw an increased output to achieve its impact with the appointment of our Development and Relationship Manager. PiPA delivered services to 71 performing arts organisations through our Charter Programme and, the new, PiPA Foundations, as well as providing 12 learning events for our Partners, including five public webinars highlighting inclusive practices.

There has undeniably been much progress in terms of increased employer support and flexible working arrangements across the sector, but there is still much ground to cover in ensuring equitable opportunities and support for all individuals in the industry. Throughout 23/24, PiPA invested significant GOVERNANCE resources into developing a new marketing and communications strategy to increase our advocacy impact, and the development of a PiPA Community. This year also marks the launch of a new three-year business plan developed to reflect the evolving support needs of the performing arts. As we look ahead to 2024/25, we know that individuals will need support to navigate the challenges they will face, and PiPA will continue to innovate and serve, delivering support that makes long-term impact.

- Sarah Jackson OBE, Chair of Trustees

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PiPA Trustee Report: 2023/2024

OBJECTIVES AND ACTIVITIES

PiPA'S WHY & HOW

WHY PiPA believes that a truly world class performing arts is
inclusive of all talents and circumstances
HOW We respect and value what everyone brings to PiPA
HOW We work together to strengthen the voices of parents & carers
HOW We encourage a new mindset, that parents and carers enrich
the performing arts
HOW We show what’s possible by amplifying the successes of our
Partner organisations

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PiPA Trustee Report: 2023/2024

OBJECTIVES AND ACTIVITIES CONTINUED

Our values are EMPOWER , COLLABORATE , TRANSFORM and AMPLIFY .

Our behaviours are the bullet points below each value.

EMPOWER

We respect and value what everyone brings to PiPA.

We always champion diverse opinions and perspectives and demonstrate a willingness to act on all of them

COLLABORATE

We work together to strengthen the voices of parents and carers.

We always respect the deep complexities and different facets of caring responsibilities

We do this by working in collaboration with our industry partners

TRANSFORM

We encourage a new mindset, that parents and carers enrich the performing arts.

We always make the case that parents and carers are a subset of every protected characteristic Everything we do is practical, costed, and implementable, yet aspirational

AMPLIFY

We show what’s possible by amplifying the successes of our Partner organisations.

As Trustees, staff, and Ambassadors, we are all representatives of PiPA and strive to live the values we promote in all our professional and public facing work

Parents and Carers in Performing Arts is set up under its Constitution as a Charitable Incorporated Organisation (CIO).

The objects of the CIO are:

To promote equality, diversity, and inclusion for the public benefit by reducing, preventing, and discouraging discrimination and the resulting barriers in both the workforce (in particular, but not exclusively, within the performing arts industry) and wider society, including by:

Promoting and advancing better working practices;

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PiPA Trustee Report: 2023/2024

PUBLIC BENEFIT

PiPA ensures it delivers against these charitable objectives, in line with our vision, mission, and values. The main activities carried out are set out in the ‘PiPA activities and achievements 2023/24’ section below.

The PiPA Board of Trustees confirm that they have complied with the duty of Section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the charity. In particular, the Trustees consider carefully how future strategy and planned activities will contribute to the aims and objectives of the charity.

Our work is organised into three key work areas in order to achieve our vision and objects. These are :

Research and Policy

We conduct research into the impact of working in the performing arts on family life in partnership with academic institutions to drive poand practice change.

Culture Change

We drive change by working with organisations and employers across the sector to build inclusive workplaces

Community

PiPA sits at the centre of the performing arts, bridging the gap between the industry and parents and carers who work in it, and amplifying their voices and needs

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PiPA Trustee Report: 2023/2024

KEY AIMS FOR 2023/24

The key aims for 2023/24 reflected PiPA’s evolving role as a sector support organisation, strengthened our Programme offer, and developed our marketing and communications function to support our Programmes team.

We did this by:

To deliver the above the Charity had the following organisational priorities:

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PiPA Trustee Report: 2023/2024

PROGESS AGAINST KEY AIMS

KEY AIM 1:

Increasing the reach and impact of our Charter and Foundation Programmes through engaging with a wider range of organisations, including diverse-majority, lower-resourced organisations, and geographically diverse locations.

Overview

This year we launched the new, entry-level Programme, PiPA Foundations. During the year we delivered our services to 71 performing arts organisations through our Charter Programme and the new Programme, PiPA Foundations. We delivered 12 learning events, including five public live webinars highlighting inclusive practices, and were invited to speak at a further seven membership events, reaching over 280 attendees in total.

PiPA Foundations

In November 2024, we launched PiPA’s new, entry-level Programme, PiPA Foundations, designed to support resource-strapped performing arts organisations with essential tools through self-led learning. Four organisations have joined PiPA Foundations

Key arts funders, Creative Scotland, and Arts Council England, spoke at the PiPA Foundations launch event highlighting how supporting those with caring responsibilities supports overall workplace equality, diversity, and inclusion

The Programme consists of five online modules, supporting workbooks, and downloadable resources provide organisations with the knowledge and tools around:

Charter Programme

In May 2023, we welcomed our new Development and Relationship Manager, who joined our existing Scotland Relationship Manager.

Over the year, 14 new performing arts organisations joined the PiPA Charter Programme, growing the network to 66 organisations:

Recruitment and retention of a diverse workforce was a particular pinch point for performing arts organisation throughout the year, therefore, embedding proactive communication of our existing supportive9 practices was a key area of focus: pipacampaign.org

PiPA Trustee Report: 2023/2024

PROGESS AGAINST KEY AIMS CONTINUED

As two key legislatives policy changes were due to be introduced in April 2024, the Flexible Working Bill, and the introduction of Carers Leave, we conducted briefing sessions around these topics and shared relevant policy information with all our Charter Partners

Ongoing challenges faced by the performing arts industry due to the cost-of-living crisis, and wider political and economic instability saw many theatres, orchestras, and dance companies struggling for survival. The precarious financial situation faced by the whole sector makes our work in supporting and raising awareness of the challenges faced by parents and carers even more vital. High staff turnover at many Partner organisations have, occasionally, made it challenging to maintain relationships, whilst financial cuts and budget freezes have seen many of our Partners having to make difficult choices

Historically, PiPA has had a 92-100% annual retention rate, but for the first time ever our retention rate dropped to 85% this year. Despite these challenges, many Partners continue to deliver outstanding best practice support to parents and carers which is a testament to their commitment to inclusion and diversity

KEY AIM 2:

Establishing PiPA in classical music and dance.

It has been a challenge to secure project funding to develop our expansion into classical music and dance. This has been a significant barrier to progressing this work. We are looking at alternative models of delivery, able to transform the insights from our ‘Bittersweet Symphony’ and the dance research ‘Identity Crisis and Talent Loss’ , into actions. We are still committed to delivering change for parents, carers and employers in classical music and dance.

Classical Music

PiPA convened a working group of senior leaders in music in June 2023, including representatives from the Association of British Orchestras, Royal Opera House, Live, Royal Albert Hall, Musicians Union, Northern Ballet, amongst other organisations, to discuss the need for a music specific PiPA Best Practise Charter. The working group questioned the need for a separate charter when the challenges faced by parents and carers are universal, and whether the music industry would benefit from being part of a broader movement towards increasing inclusion of, and accessibility for, parents and carers in the performing arts.

After much reflection and consideration, we concluded that there is a need for PiPA to revise the current PiPA Best Practise Charter, which was developed, pre-Covid, in 2018. PiPA Chair, Sarah Jackson OBE, generously agreed to lead a cross-sector consultation on revising the charter in 2024/25.

Finally, a Development and Relationship Manager with a specialism in classical music, was appointed in November 2023. Due to their resignation in January 2024, and the charity’s wider financial challenges around securing project funding, we were unable to reappoint this role. As a result, we are currently looking at strategies for building capacity and expertise within the Programmes team more broadly, to be able to work with classical music organisations as part PiPA’s wider Programme offer. 10

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PiPA Trustee Report: 2023/2024

PROGESS AGAINST KEY AIMS CONTINUED

Dance Research

Funded by Dance Professionals Fund, and led by Professor Angela Pickard, Canterbury Christ Church University, we conducted a study involving 40 freelance dancers and dance artists who were also parents, exploring the challenges they faced in the dance industry. The research focused on the impact of pregnancy and caregiving responsibilities on freelance dancers and dance artists in the UK.

Four recurring and interrelated themes emerged as challenges and barriers experienced by the dancers:

Key findings:

Fear of Discrimination:

71% of mothers reported extensive deliberation before starting a family, fearing repercussions on their careers. Women conceal pregnancies and caring responsibilities due to fear of compromising their reputation in the dance industry. The absence of visible role models perpetuates a lack of awareness and understanding of pregnancy and parenthood in dance, leading to identity crisis and talent drain

Returning to Work Too Soon:

75% of mothers in the study returned to work within six months after giving birth , risking physical exhaustion and injury. Financial pressures and fear of losing essential work connections drive new mothers to return to work before they are fully recovered

Work & Life Conflict:

Two-thirds of mothers reported struggling with work-life balance , leading to occupational stress, and forcing mothers to turn down auditions, projects, and performances

Talent Haemorrhage:

One in five focus group participants are considering leaving the dance sector altogether

The report, ‘Identity Crisis and Talent Loss ’, findings were presented at Canterbury Christ Church University in February 2024, as part of the International Parenting and Dance Network Conference ‘Researching Parenting and Dance: What physiological and psychological experiences are related to parenthood and dance?’ , as well as at the One Dance UK Healthy Dancer Network members meeting. We are currently discussing organising ‘roundtable’ meetings for dance organisations to promote the research and attract dance organisations to join PiPA.

KEY AIM 3:

Developing a cohesive remote working culture that promotes connection, fosters strong working relationships, and nurtures the PiPA team so that everyone, staff and managers, are confident and well supported in their roles.

Over the past year we have undertaken a significant programme of activity around workplace culture, improving our systems and processes, and how best to make PiPA’s remote working culture work to support our vital team. Our aim has been to ensure that PiPA is a learning organisation, and that the PiPA team are happy, healthy, and able to maintain work life balance whilst delivering on PiPA’s priorities.

Supported by Jen Lawrence, independent HR consultant of TGI Monday, the Board of Trustees, and our own selfled Programme of learning and development, we have developed tools and systems that articulate PiPA’s culture and voice, genuinely embody PiPA’s values, and which can be seen as quite unique within our sector.

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PiPA Trustee Report: 2023/2024

PROGESS AGAINST KEY AIMS CONTINUED

Projects we have worked on over the past 18 months have been structured around the below HR Cycle and made ‘human’ and ‘PiPA’:

Our Values, Behaviours, the Principles of Flexibility, our Culture Guide (an evolution of the old fashioned and often inaccessible staff handbook), and our suite of policies, allow us to communicate with our team, our Trustees, our Partners, other stakeholders, and potential job applicants what it’s like to work at PiPA, how we work, and what we expect from our people.

We have shaped our recruitment policy and process to be as ‘human’, inclusive, and accessible as possible within the means and capacity of the PiPA team and regularly receive feedback on how supportive, accessible, and inclusive our process is.

We have also embedded the feedback loop within the charity and introduced an annual staff survey from which we can identify areas for improvement and ensure we are continuously developing.

This year, we created a new tier of staffing recognising that as a small, entirely remote working charity, recruiting employees with established skills and experience is essential for sustainability. The exceptional flexibility that we offer presents an attractive offer for senior staff who are required to cover elements of delivery, as well as strategy.

The new tier includes a Head of Marketing and Communications, and promoting our Operations Manager, to Head of Operations, in order to support the Co-CEOs and ensure they are able to focus on strategic delivery.

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PiPA Trustee Report: 2023/2024

PROGESS AGAINST ORGANISATIONAL AIMS

ORGANISATIONAL AIM 1:

Develop a Business Plan for 2024-2027 to take PiPA beyond IPSO .

A new three year business plan for 2024-27 was presented at the Q4 Board meeting in January 2023 and approved by Trustees.

As part of the business plan, we crystallised PiPA three strategic priorities and objectives for the next three years:

CULTURE CHANGE

RESEARCH AND POLICY

COMMUNITY

We drive change by working with organisations and employers across the sector to build inclusive workplaces

We conduct research into the impact of working in the performing arts on family life, in partnership with academic institutions to drive policy and practice change

PiPA sits at the centre of the performing arts, bridging the gap between the industry and parents and carers who work in it and amplifying their voices and needs

Research & Policy

We continue to build our evidence base, supported by a new strategy to make our research support PiPA to drive policy change.

2024-27 Objective

Define and implement PiPA’s inaugural research and policy strategy to influence working practices and wider policymaking.

Culture Change

This is the work we do through our Programmes. It is through our Programmes that we advocate for and deliver workplace change.

2024-27 Objective

To make the performing arts industry more inclusive and accessible to parents and carers by empowering more music, dance, theatre, and opera organisations to develop their family friendly policies and working practices.

Community

This is how we deliver support for individuals, whether through networks, direct support, or signposting.

2024-27 Objective

Equipping parents and carers working in the performing arts with information and knowledge to advocate for their needs and find support, by developing a digital space with relevant resources.

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PiPA Trustee Report: 2023/2024

PROGESS AGAINST ORGANISATIONAL AIMS

ORGANISATIONAL AIM 2:

Increase the visibility and engagement of PiPA across press, partners, and wider related industries over the next 12 months. By developing a marketing and communication strategy and establish the supporting department.

Following the procurement of a CRM system in 2022, we made a significant investment in developing our Marketing and Communications department in order to be able to increase visibility and engagement with PiPA. We worked with consultants to develop a new marketing and communications strategy. We conducted a Partner survey, to which 26% (18) of our Partners responded, and conducted 1-2-1 interviews with six key stakeholders.

Respondents were asked to choose multiple words, from a given selection, to describe PiPA. No Partner chose an overtly negative word.

Freely chosen words added by Partners were: inspiring, supportive, important.

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PiPA Trustee Report: 2023/2024

PROGESS AGAINST ORGANISATIONAL AIMS

Overall, respondents scored the usefulness of their PiPA membership at 7.28 out of 10. Areas where the survey indicated gaps in satisfaction were around a consistent cross-organisational understanding of PiPA membership, and how they could fully utilise PiPA benefits. The website and communications were also highlighted as needing some improvement.

Charter Partners were asked to evaluate their experience :

The evaluation provided insights from which we were able to develop a marketing and communications strategy which we are now in the process of delivering. The key aim for this piece of work was to successfully establish the department. The appointment of a Head of Marketing and Communications and a Marketing and CRM Manager has completed this task.

ORGANISATIONAL AIM 3:

Fundraising and income generation. A key objective was to develop a fundraising strategy.

In 2023/24 the Co-CEO & Executive Director worked closely with fundraising consultancy, and fellow IPSO, Cause 4, to develop a new three-year fundraising strategy to support the 2024-27 business plan. Moving forwards, we will double down on our efforts to diversify our income streams with the implementation of this new fundraising strategy.

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ACTIVITIES AND ACHIEVEMENTS 2023/2024

PiPA Activities and Achievements 2023/2024

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PiPA Trustee Report: 2023/2024

RESEARCH AND POLICY

Balancing Act

PiPA’s inaugural Balancing Act industry benchmark survey was conducted in 2018. This year marked the second iteration of the survey, Balancing Act: Take Two . We created a bespoke online survey building on the previous research and add new sections formulated in close consultation with performing arts stakeholders. The survey was held open over several months in the Autumn of 2023. 1275 people took part in the survey, 50% of whom were freelancers.

Key findings included:

  1. The Pay Penalty for parents and carers has over doubled , going from earning £3,000 less than their peers in 2018, to £7,000 in 2023

88% of respondents have had to turn down work due to caring responsibilities

Parents and carers in performing arts are taking drastic measures to make ends meet:

One in four people had to borrow money from friends or family

Working in the performing arts is influencing people's reproductive choices:

4. Significant decrease in well-being and work-life balance and increasing job insecurity

5. The research found some evidence of more supportive employer work practices, such as increased flexibility

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PiPA Trustee Report: 2023/2024

SERVICES AND BEST PRACTISE

PiPA in Scotland

PiPA has made good progress towards achieving our objective to establish the charity as a key support for the Scotland performing arts sector. Our Scotland Relationship Manager has successfully developed relationships with seven new Partners which now brings the Scottish network total to 15 Partners. This includes five new Charter Partners: Indepen-Dance, Drake Music, Shotput, Vanishing Point, and Grid Iron; as well as two PiPA Foundations Partners: Al Seed Productions, and An Tobar and Mull Theatre.

PiPA Networks

After several years of developing and trialling different approaches to building PiPA networks, the focus in 2023/24 was on working with, and through, existing networks this year. Not only is this more sustainable for a charity of our size and scale, but we believe it is the greatest way to achieve greater impact and reach. This year we worked with the Touring and Producing Network (forum), LIVE Talks, ISM, Association of Production and Sound Designers, Warszawskie Obserwatorium Kultury, and Equity.

COMMUNITY

Building upon PiPA's groundbreaking 2022 Intersectional Caring Responsibilities initiative in Yorkshire, which focused on offering direct support to freelancers navigating various barriers to work, including caregiving responsibilities, it became evident that enhancing workforce support requires a multifaceted approach. Alongside our ongoing efforts in facilitating cultural change within employers, there is an urgent need to empower parents and carers to effectively advocate for their needs.

The scale of need revealed through our research projects has strongly influenced the direction the charity will take over the next three years. Women and freelancers emerge as some of the most vulnerable groups, bearing the brunt of unpredictable and insecure employment, limited access to flexible childcare, and financial instability. Those facing multiple barriers to work, such as parents who are disabled, or from the global majority, are further disadvantaged.

The focus of PiPA’s Board of Trustee’s Away Day in June 2023, was to explore what that offer could look like. That strategic groundwork and discussions have resulted in this becoming a core focus and objective for SERVICES AND BEST PRACCE PiPA’s Co-CEOs in 2024/25.

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PiPA Trustee Report: 2023/2024

SUPPORTING FUNCTIONS

Supporting Functions

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PiPA Trustee Report: 2023/2024

Significant resource and focus was invested in our people through external HR Consultant who worked closely with the PiPA Chair and Co-CEOs, as well as the Operations Manager.

PEOPLE

Our people are the backbone of our organisation. From our inception to today, we have relied on the goodwill, support, and positive energy of the many people who have aided us to make things happen. We want to continue to work with people, and perspectives, that inform and add to our culture. Our small but mighty staff team of eight, all work part-time (with an FTE of 5.6), remotely, and flexibly. The majority of us face multiple barriers to work and have caring responsibilities.

MARKETING AND COMMUNICATIONS

This year we made a significant investment in our marketing and communications strategy and people. We engaged consultants to deliver a new marketing and communications strategy as part of PiPA’s digital evolution. £19,113 was spent on the strategy work and on engaging one Consultant as an interim Head of Marketing and Communications for seven months to embed the strategy and set up the marketing and communications function.

As part of the new strategy, it was agreed that Instagram and LinkedIn would become PiPA’s primary social channels.

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NEW
TOTAL TOTAL REACH
FOLLOWERS AS FOLLOWERS 01 NEW TOTAL TOTAL TOTAL REACH /
PLATFORM APRIL 2023 – FOLLOWERS (% ENGAGEME ENGAGEMENT /
OF 01 APRIL IMPRESSIONS
31 MARCH INCREASE) NT (% INCREASE) IMPRESSIONS
2024 (% INCREASE)
2024
Instagram 737 383 52% 5.24% * 217,030
LinkedIn 879 192 118% 375 12.6% 15,896 144%
X
5159 1 5.2% 3210 -56% 141,266 505%
(Formally Twitter)
Facebook 1632 94 36% 3399 280% 129,092 294%
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PiPA Trustee Report: 2023/2024

FUNDRAISING

We are extremely grateful to Arts Council England for the three-year funding they have given us as an Investment Principles Support Organisation (IPSO). We are also grateful to the Esmée Fairbairn Foundation (as we reach the third, and final, year of our £90,000 three-year grant from them), Creative Scotland, and Actors’ Children’s Trust, without whose long-term unwavering support, PiPA would not have been able to navigate these challenging times and continue our vital work to advocate for the needs of parents and carers. This core funding has been absolutely vital to ensuring PiPA’s ongoing sustainability and retention of our small, but committed and vital, staff team.

Our ability to achieve our work under the three pillars Research and Policy, Culture Change and Community , is inextricably linked to the need for organisational sustainability. The next three years are likely to be challenging for employers facing funding cuts and intensifying economic pressure, which will have a knock-on impact on their ability to commit funds to initiatives, such as PiPA. The past two years have been challenging for PiPA in terms of fundraised income, particularly from Trusts and Foundations, many of whom have reviewed their priorities to meet the immediate and evolving needs of the workforce directly.

INCLUSION AND DIVERSITY

We celebrate and commit to amplifying the many identities of parents and carers in the performing arts. We understand how vitally important it is for people from all backgrounds and circumstances to see themselves represented in our work, as caring responsibilities intersect with all protected characteristics. Enabling greater access to work for those who face barriers to inclusion, compounded by caring responsibilities, has a direct influence on the work that gets made and therefore on the audience. This is how our work contributes to better, or equal, representation across all areas of the performing arts.

This year saw the first full year of PiPA’s Equality, Diversity, Inclusion, and Belonging (EDIB) Committee. Led by PiPA’s Vice Chair, the EDIB Committee met four times over the year. The main responsibilities of the Committee are to:

Oversee the public accountability of our ‘revised’ Equity, Diversity, and Inclusion strategy Oversee accountability on IPSO delivery and reporting

As a Sub-Committee that will reflect on this work and give constructive feedback

PiPA is currently a white-led organisation, and many of our Partner organisations and research respondents are also predominantly white. We are deeply committed to inclusion and representation. This year has highlighted that we are missing opportunities to collaborate with Partner organisations led by leaders from the global majority, to achieve a more equitable impact.

There could be several reasons for this, including a lack of connections with global-majority Partners outside our immediate network, a lack of awareness about PiPA among these communities, or our work not appearing relevant to those facing various challenges and barriers. It is our responsibility to investigate these barriers to participation and take proactive measures to address them. With the support of the EDIB Committee, becoming an anti-racist organisation is a key priority for PiPA.

The EDIB Committee is currently supporting Co-CEOs to draft an EDIB strategy that will set targets and define activities to support the charity to move towards being truly inclusive, internally and externally.

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PiPA Trustee Report: 2023/2024

Your paragraph text

Looking Forwards

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PiPA Trustee Report: 2023/2024

PiPA was founded on the principle of inclusion and we look forward to 2024/25 and the opportunities and innovation that our ever-evolving landscape will bring to the fore as we work towards creating a more COMMS AND MARKETING accessible performing arts for parents and carers.

1) We aim to deliver a comprehensive systems change approach, as we recognise the urgent need for PiPA to support individuals under our ‘Community’ heading. Building on the current freelancer toolkit hosted on our website, the coming year will see us further develop and equip parents and carers in the performing arts with the information and knowledge they need to advocate for their needs and find support.

2) 2024/25 marks PiPA’s second year as an IPSO. A key focus for the year will be diversifying our income streams beyond earned income and IPSO funding, to take these more fully developed areas of work around communities to potential funders. We are, in particular, looking to build a sustainable stream of awards from Trusts and Foundations.

3) In response to the ongoing cost-of-living crisis, the general election, and broader economic and social SOCIAL MEDIA AND WEBSITE STATS instability, we remain committed to supporting the performing arts sector through these challenges. Under our successful 'Culture Change' pillar, we will continue to deliver vital services to employers. We aim to optimise and streamline our offerings to maximise the impact within the resource capacity of our Charter Partners.

4) We aim to create a framework that ensures PiPA can be on a continuous learning journey, creating a more diverse and inclusive environment that reflects the communities we serve. Our aim is to foster a strong sense of belonging for all staff, Trustees, the wider parents and carer community, and Partner organisations, particularly considering anti-racism, intersectionality, and protected characteristics.

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PiPA Trustee Report: 2024-2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

As set out in PiPA’s Constitution, a Board of Directors (the Charity Trustees) governs PiPA. The Board is responsible for overall policies and strategic direction of the charity, along with its financial and legal probity.

The Five Ss in Governance

PiPA’s Board of Trustees subscribes to Julia Unwin’s 5 Ss to ensure a self-aware and robust approach to decision making and governance:

Support

There are times when the function of the Board is to support. Not just to encourage the Executive, but also, to enable the Executive team to work by ensuring that the infrastructure of the organisation works, that staff are employed, that systems work, and also that they are encouraged and enabled to do their work.

Stretch

Equally there are times when the Board needs to stretch the organisation. It needs to challenge and improve what is put to it.

Scrutiny

Boards in scrutiny mode examine the propositions put to them, challenging them, and holding them to account.

Stewardship

Boards in stewardship mode guard the assets of the organisation. They are concerned to protect the money, the good name, the long term functioning of the organisation.

Strategy

Boards also make strategy. They listen to what others have to say, they consult the experts, and their stakeholders, but in the end they make the big decisions that affect the future direction of the organisation.

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TRUSTEES
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RECRUITMENT AND INDUCTION

Trustee recruitment is based on an annual assessment, led by the Chair and the Governance Committee, to identify gaps in representation, both in terms of professional and lived experience, to ensure the PiPA Board has the requisite skills to enable PiPA to deliver its objectives and is representative of the communities we serve.

Candidates are required to complete a formal application process by submitting either a written, video, or audio application. All applicants are scored against the recruitment criteria using PiPA’s standard recruitment matrix. If successful at application stage, prospective candidates are invited to attend an interview, in person or online depending on the individual's circumstances. Interviews are carried out by the Chair, at least two other Trustees, and one or both Co-CEOs. The interview panel prepares a shortlist of interviewees and, if necessary, conducts a second round of interviews, after which they will make their recommendations to all Trustees for discussion at the next Board Meeting. Successful candidates are invited to observe a Board meeting after which a formal offer will be made.

Trustees receive an induction pack that includes:

Successful candidates are ‘buddied’ with an existing Board member for two informal discussions about the charity and the work of PiPA Trustees. New Trustees have an onboarding meeting with the Chair. All Trustees have an annual review with the Chair.

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PiPA Trustee Report: 2023-2024

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DECISION MAKING
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FUNDRAISING The Board of Trustees meets on a quarterly basis, and also holds an annual strategy focussed Away Day.

Ahead of each meeting, the Co-CEOs in discussion with the Chair, prepare a meeting agenda and papers to support the Trustees’ decision-making. Minutes are recorded of each meeting. The Constitution provides for meetings to be held virtually or in person. We hold two Board meetings and the strategy Away Day in-person each year.

Trustees and staff are expected to always conduct the business of PiPA with integrity. Trustees are required to disclose all relevant interests, to register them in accordance with PiPA’s policy, and to withdraw from decisions where a conflict of interest arises. Any relevant gift or hospitality received by Trustees and staff is also recorded in the Register of Interests.

The Board of Trustees is supported by a number of Sub-Committees who advise and make recommendations on key areas of PiPA’s work. Consideration is given to the composition of the Committees in terms of collective skills and experience required to support PiPA’s operational strategy and to ensure its charitable aims are delivered. To allow for greater focus, discussion, and scrutiny, each Committee has a clear Terms of Reference and is made up of Trustees supported by relevant staff members.

Finance Committee : the role of this Committee is to ensure the integrity of the financial reporting process and to oversee the maintenance of sound internal control and risk management systems.

Governance Committee : the remit of this Committee is to review the composition of the Board annually to ensure that the Board has an appropriate balance of independent Board members and to ensure an appropriate balance of expertise, skills, attributes, and ability among the Board members.

Remuneration Committee : the role of this Committee is to ensure that the Co-CEOs and staff team are provided with appropriate incentives to encourage enhanced performance and are, in a fair and responsible“Really useful to connect to other parents in a similar manner, rewarded for their individual contributions to the success of the charity. position and for your needs to be recognised. I also

HR Committee : the remit of this Committee is to protect PiPA’s values and culture, ensuring that the charity’s employment policy and practices are in line with its values.

EDIB Committee : this Committee has a dual role, both to lead the Board around its own EDIB compliance and delivery, and to help Co-CEOs devise and deliver an IPSO programme and strategy that effectively enables organisations to deliver against their own Inclusion & Relevance targets.

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PiPA Trustee Report: 2023-2024

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KEY MANAGEMENT AND PERSONNEL
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FUNDRAISING

The Trustees, together with the Co-CEOs, comprise the key management of the charity in charge of directing and controlling, running, and operating the charity on a day-to-day basis. The Trustees receive no remuneration.

The Co-CEOs are appraised annually by the Chair and HR Committee, and staff are appraised annually by the Co-CEOs or relevant manager. Salaries are offered in line with market and industry rates and are reviewed on a regular basis by the Remuneration and HR Committees with changes signed off by the Finance Committee.

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REMUNERATION
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When setting remuneration for its staff, PiPA takes account of market rates and other relevant data relating to charities of a similar size, operational activity, and workplace location.

The remuneration of the senior management is the responsibility of the Trustees and is set in the light of the skills and competencies required for particular roles and within the constraints of affordability.

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KEY MANAGEMENT AND PERSONNEL
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PiPA Trustee Report: 2023-2024

----- Start of picture text -----
RISK MANAGEMENT
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The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable reassurance against fraud and error.

PiPA Trustees have identified key strategic risks which are reviewed regularly by the Co-CEOs and Chair. These are maintained on a Risk Register along with PiPA’s operational and project risks. The full Risk Register is reviewed by the whole Board of Trustees annually, along with the measures taken to mitigate and manage these risks. PiPA Trustees are satisfied systems are in place to minimise exposure to risks whilst understanding the organisation’s appetite for risk.

Co-CEOs are tasked to alert Trustees to significant new or increased risks identified in any category so that mitigating actions can be agreed and implemented, as appropriate. Risk assessment of all new activities is fully undertaken by way of Trustee discussions and, where necessary, expert advice is sought and followed.

Key strategic risks or immediate operational risks are reported monthly to the Chair and quarterly to the full Board under the following headings:

“
Risk Area		 “
Risk Area
The coaching session . . . made suc
to return to work after a year’s matern
to (the coach) and importantly, came
know others could benefit hugely fro
recommend her to any parent returnin
- Coaching beneficiary
Impact		 a difference to my mindset as I got ready
ity leave. (...) I felt reassured after speaking
away with action points to take forward. I
m her coaching and I would thoroughly
g from leave.”
Impact for PiPA means change as a direct result of our activities
within specific organisations as well as across industry sectors and
across the performing arts as a whole. This means being able to
demonstrate a direct or indirect link between a PiPA intervention and
an outcome, as well as being cited or referenced by policy makers,
organisations, and individuals in the media.
SUPPORTIN
Reputation		 G FUNCTIONS
PiPA has a good reputation among peers and industry. A key
challenge for PiPA is striking the balance between parents and
carers and employers, and equally between employers’ bodies and
Unions. PiPA is one of the few organisations that invites these
organisations to sit round the same table and work towards a
shared goal. The ability of PiPA to take the temperature across the
sector is crucial and we need to be able to show that we are aware
of the wider environment that we are operating in.
Compliance Our key regulators are: Health and Safety Executive, HM Customs
and Excise, Information Commissioners Office (ICO), Charity
Commission
Financial Remuneration, impact on recruitment and retention Reserves falling
below agreed minimum Charter Partner income targets/
development Expansion into new sectors Fundraising Business
plan (striking a balance between ambition and overstretched)
PiPA Specific Growing too fast/ not fast enough
Staff wellbeing

This year Trustees agreed that these key risk areas to report on are reviewed and updated annually in the Q1 Board meeting.

The full risk register is reviewed at the Q3 Board meeting.

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PiPA Trustee Report: 2023-2024

----- Start of picture text -----
LEGAL
----- End of picture text -----

Trustees take PiPA’s legal compliance in all aspects of our work extremely seriously and seek to mitigate any significant risks that might arise. We have reviewed our organisational policies and sought external support to ensure these are all compliant with the latest legislation.

Where necessary we have consulted with legal advisors to ensure we are always acting within the law. More recently we have reviewed our performance management framework to support our human resources work and the HR Committee has undertaken a review all employee policies.

FINANCIAL P SITION

2023/24 marked the first year for PiPA as a regularly funded organisation when we became an Arts Council England Investment Principles Support Organisation (IPSO).

We successfully rebuilt from a deficit of £51k at year-end March 2023 to a small surplus of £3,526.

We encountered two significant income challenges this year. Firstly, our grant applications were unsuccessful, hindering our progress in advancing our work in music and dance.

Funders have emphasised that this is not a reflection on the quality of our work but rather a consequence of their limited financial resources and an unprecedented number of funding applications.

Secondly, we experienced a decline in our Charter Partner retention rate, which dropped from 95% to 85% for the first time.Feedback from Partners indicates that this decrease is due to broader financial pressures within the industry.

In response, we have set a very careful budget for 2024/2025, based on reduced, yet achievable, income targets. We plan to consolidate and build upon the work we have accomplished so far, ensuring sustainable growth and development.

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PiPA Trustee Report: 2023-2024

RESERVES POLICY

STRUCTURE, GOVERNANCE AND MANAGEMENT

The reserves calculation agreed by Trustees at the Q1 2022/23 Board meeting in April 2022, made provision for four months operating and overheads costs, taking into the consideration the following:

one-quarter of annual administrative overhead costs to be spent during a wind-down scenario

The recommended calculation takes account of the length of staff service, redundancy costs, and allows a buffer period for Trustees to take decisions within. However, a steep increase in reserves will be required to meet the aims of this policy and the principles of a plan are in place to get closer to achieving this by the end of the first Investment Principles Support Organisation (IPSO) period in 2026.

PiPA’s successful application to become an IPSO included a robust strategy for building our reserves position over the period, however we are still a long way from our targets.

The target unrestricted free reserves are therefore £101,312 . The actual free cash unrestricted reserves position at 31st March 2024 is £50,364 , an increase of £10,000 on 2022/23 ( £40,404 ).

PRINCIPLE FINANCIAL MANAGEMENT POLICIES

An annual budget is approved by the Board before the beginning of the financial year. All expenditure is checked against budget and authorised by the budget holder who is responsible for ensuring that the expenditure remains within the agreed limits.

Financial and management reports are analysed at the monthly Finance Committee and presented quarterly to the Board of Trustees.

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PiPA Trustee Report: 2023-2024

----- Start of picture text -----
STATEMENT OF TRUSTEE RESPONSIBILITIES
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STRUCTURE, GOVERNANCE AND MANAGEMENT

Report of the Trustees for the Year Ended 31st March 2024

The Trustees 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). The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity STATEMENT OF TRUSTEE RESPONSIBILITIES TRUSTEES and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the Trustees are required to:

Make judgments and estimates that are reasonable and prudent;

The Trustees are responsible for keeping sufficient accounting records that 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 Charities Act 2011, the charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.

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

The Trustees' report was approved by the Board of Trustees and signed on their behalf by:

Aug 13 2024 .............................. .................................... CHAIR DATED Sarah Jackson Aug 14 2024 .............................. .................................... TREASURER DATED Gemma Jeynes

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Charity registration number 1190045

PARENTS AND CARERS IN PERFORMING ARTS (PIPA) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees V Bain F Bonelli I Vidyalankara K Doubleday N Williams S Jackson OBE (Chair) J Preston (Treasurer) S Mustafa L Harvey D Sawyerr K Kerry (Appointed 3 May 2024) J Ossenbruegge (Appointed 3 May 2024) G Jeynes (Appointed 30 October 2023) L Baker (Appointed 3 May 2024) T Lawson (Appointed 3 May 2024) V Bain (Resigned 19th April 2023) N Williams (Resigned 3rd May 2024) J Preston (Resigned 30th October 2023 ) Charity number 1190045 CIO number 011955 Principal address c/o Crucible Theatre 55 Norfolk Street Sheffield S1 1DA Independent examiner Begbies Chartered Accountants 9 Bonhill Street London EC2A 4DJ Co-CEOs Cassie Raine (Executive Director) Anna Ehnold-Danailov (Creative Director) Legal advisors Womble Bond Dickinson 4 More London Pl London SE1 2AU

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2024

The Trustees 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).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping sufficient accounting records that 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

I report to the Trustees on my examination of the financial statements of Parents and Carers in Performing Arts (PiPA) (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable 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 of England and Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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 that in any material respect:

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 financial statements to be reached.

Katherine Dee (FCA) Begbies Chartered Accountants

9 Bonhill Street London EC2A 4DJ Aug 14 2024 Dated: .........................

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted Restricted Full Year Unrestricted Restricted Full Year
funds funds Total funds funds Total
2024 2024 2024 2023 2023 2023
Notes £ £ £ £ £ £
Income from:
Donations and grant
income 3 267,343 25,475 292,818 94,350 79,359 173,709
Charitable activities 4 38,569 - 38,569 31,526 - 31,526
Investments 5 2 - 2 - - -
Other income 6 5,000 - 5,000 5,000 - 5,000
Total income 310,914 25,475 336,389 130,876 79,359 210,235
Expenditure on:
Raising funds 7 10,347 - 10,347 9,127 - 9,127
Charitable activities 8 291,588 30,928 322,516 132,104 119,941 252,045
Total resources
expended 301,935 30,928 332,863 141,230 119,941 261,171
Net
incoming/(outgoing)
resources before 8,979 (5,453) 3,526 (10,355) (40,582) (50,937)
transfers
Opening balance at 1
April 2023 45,499 10,600 56,099 55,853 51,182 107,035
Closing balance at 31
March 2024 54,478 5,147 59,625 45,499 10,600 56,099

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

All income and expenditure derive from continuing activities.

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

BALANCE SHEET

AS AT 31 MARCH 2024

2024
Notes
£
Fixed assets
Tangible assets
14
Current assets
Debtors
15
16,900
Cash at bank and in hand
68,272
85,172
Creditors: amounts falling due within
one year
16
(29,661)
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
19
Unrestricted funds		 2023
£
£
4,114
26,956
48,387
75,343
(24,339)
55,511
59,625
5,147
54,478
59,625		 £
5,095
51,004
56,099
10,600
45,499
56,099

The financial statements were approved by the Trustees on .........................

..............................

Trustee

Sarah Jackson

Gemma Jeynes

Aug 13 2024

Aug 14 2024

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

PiPA was granted charitable status as a Charitable Incorporated Organisation (CIO) on 22 June 2020.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's constitution the Charities Act 2011 and "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 charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Designated funds are unrestricted funds which have been set aside by the Trustees for a specific purpose.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Strategic Partnership income is in substance a donation, and is recognised on receipt.

Charter Partner contributions are recognised in line with the membership subscription. Income received in advance is deferred.

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Liabilities are recognised as resources expended where there is a legal and constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and includes attributable value added tax which cannot be recovered.

All other expenditure is charged on an accruals basis and is analysed between direct charitable and other expenditure as detailed in the Statement of Financial Activities.

Costs of raising funds comprise those costs directly attributable to raising voluntary income.

Charitable activities is divided into two categories - Research and Policy, and Services and Best Practice. Costs directly attributable to each category are allocated to that category, including direct staff time. Each charitable activity includes an apportionment of support costs based on the proportion of direct staff time dedicated to that charitable activity.

Support costs include the general overheads of the charity, not attributable to direct charitable activities such as the website, office overheads and the finance function.

Governance costs include those incurred in the governance of the charity and its assets are primarily associated with constitutional and statutory requirements.

Irrecoverable VAT is allocated to the expenditure category on which it arises.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment 5 years Computers 5 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

3 Donations and grant income

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
-
-
Grants and Strategic
Partner donations
267,343
25,475
267,343
25,475
Grants receivable for
core activities
Actors' Children's Trust
25,000
-
Strategic Partner
donations
8,750
-
Arts Council England
200,000
-
Creative Scotland
-
19,500
Esmee Fairbairn
Foundation
30,000
-
Help Musicians
-
-
Canterbury Christ Church
University
3,943
-
Other
(350)
5,975
267,343
25,475		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
-
600
-
292,818
93,750
79,359
292,818
94,350
79,359
25,000
50,000
-
8,750
7,750
-
200,000
-
54,984
19,500
-
23,125
30,000
36,000
-
-
-
1,250
3,943
-
-
5,625
-
-
292,818
93,750
79,359		 Total
2023
£
600
173,109
173,709
50,000
7,750
54,984
23,125
36,000
1,250
-
-
173,109

4 Charitable activities

Services & Services &
Best Best
Practice Practice
2024 2023
£ £
Deferred Charter Partner income brought forwards 17,224 12,059
Charter Partner contributions received 41,228 34,540
Less: deferred Charter Partner income (19,883) (17,447)
Provision of research - 1,800
Training income - 574
38,569 31,526

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

5
6
7		 Investments
Unrestricted
Total
funds
2024
2023
£
£
Interest receivable
2
-
Other income
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Employment Allowance
5,000
5,000
Raising funds
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Fundraising and publicity
Consultancy
5,863
2,973
Staff costs
3,111
4,822
Governance costs
54
89
Support costs
1,319
1,243
10,347
9,127		 Total
2023
£
-
9,127

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8 Charitable activities

Services
and Best
Practice
Research
and Policy
2024
2024
£
£
Staff costs
144,972
55,351
Depreciation
-
-
IT Software and
consumables
13,763
-
Subscriptions
-
1,000
Access- British Sign
Language, captioning etc
-
-
Consultancy fees
10,069
2,578
Events
75
-
Office costs
6,312
-
175,191
58,929
Share of support costs (see
note 10)
61,452
23,462
Share of governance costs
(see note 10)
2,520
962
239,163
83,353
Analysis by fund
Unrestricted funds
239,163
52,425
Restricted funds
-
30,928
239,163
83,353		 Total
Services
and Best
Practice
Research
and Policy
2024
2023
2023
£
£
£
200,323
116,440
47,148
-
88
-
13,763
12,012
-
1,000
110
-
-
-
255
12,647
6,932
15,993
75
885
931
6,312
3,967
2,102
234,120
140,434
66,429
84,914
30,011
12,152
3,482
2,149
870
322,516
172,594
79,451
291,588
95,700
36,404
30,928
76,894
43,047
322,516
172,594
79,451		 Total
2023
£
163,588
88
12,012
110
255
22,925
1,816
6,069
206,863
42,163
3,019
252,045
132,104
119,941
252,045

9 Description of charitable activities

Services and Best Practice

Working with employers to assist them in introducing a framework that provides the organisation with the tools, resources and policies to implement family-friendly working practices.

Research and Policy

Research carried out into the disadvantages faced by those in the performing arts who have caring responsibilities. Influencing policy at a sectoral and Government level is a key focus for PiPA as we seek to embed change across the creative landscape.

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

10
Support costs
Support
costs
Governance
costs
£
£
Staff costs
13,435
-
Depreciation
1,619
-
Bookkeeping and
accountancy
19,252
-
Office costs
11,455
-
Travel and recruitment
5,575
-
Staff training and
company development
9,446
-
Freelance and
consultancy costs
4,158
-
Marketing and digital
strategy
19,113
-
Sundry
2,180
-
Independent Examiner
fees
-
1,800
Legal and professional
-
40
Trustee travel and
expenses
-
-
Trustee training and
meetings
-
1,696
86,233
3,536
Analysed between
Fundraising
1,319
54
Charitable activities
84,914
3,482
86,233
3,536		 2024
Support
costs
Governance
costs
£
£
£
13,435
6,004
-
1,619
1,368
-
19,252
20,642
-
11,455
5,391
-
5,575
938
-
9,446
4,557
-
4,158
3,175
-
19,113
521
-
2,180
809
-
1,800
-
1,800
40
-
90
-
-
446
1,696
-
772
89,769
43,406
3,108
1,373
1,243
89
88,396
42,163
3,019
89,769
43,406
3,108		 2023
£
6,004
1,368
20,642
5,391
938
4,557
3,175
521
809
1,800
90
446
772
46,514
1,332
45,182
46,514

The Independent Examiner received £2,600 plus VAT for accounting and examination services (2023: £2,600 plus VAT).

Significant investment was made in company development and training and in the creation of a digital and social strategy.

11 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2023: none) in connection with their responsibilities as trustees. Five trustees received travel expenses totalling £995 (2023: 2: £446). Donations from trustees without restrictions totalled £515.

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

12 Employees

The average monthly number of employees during the year was:

Actual
Full-time equivalent
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2024
Number
7
5
2024
£
192,334
17,983
6,552
216,869		 2023
Number
6
5
2023
£
156,038
14,966
3,410
174,414

The above full-time equivalent staff members is based on a 37.5 hour week. Trustees approved a general salary uplift when PiPA became a regularly funded IPSO to bring salaries inline with market value, which is why salaries increased whilst the FTE remained the same.

There were no employees whose annual remuneration was £60,000 or more.

The Trustees consider key management personnel to include the joint Chief Executives. Key management salaries total £118,568 during the year (2023: £96,448), which includes employer's pension and national insurance contributions.

During the year the charity participated in Cyclesheme, which enables employers to provide staff loans for bicycles. C Raine, one of the joint Chief Executives, participated in the scheme with a loan of £1,356. The loan balance had reduced to £568 by the balance sheet date.

13 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

14
Tangible fixed assets
Office
equipment
Computers
£
£
Cost
At 1 April 2023
1,795
6,029
Additions
-
638
At 31 March 2024
1,795
6,667
Depreciation
At 1 April 2023
654
2,075
Depreciation charged in the year
359
1,260
At 31 March 2024
1,013
3,335
Carrying amount
At 31 March 2024
782
3,332
At 31 March 2023
1,141
3,954
15
Debtors
2024
Amounts falling due within one year:
£
Trade debtors
8,270
Other debtors
6,513
Prepayments and accrued income
2,117
16,900
16
Creditors: amounts falling due within one year
2024
Notes
£
Other taxation and social security
2,817
Deferred income from Charter Partners
17
19,883
Trade creditors
2,567
Accruals
4,394
29,661		 Total
£
7,824
638
8,462
2,729
1,619
4,348
4,114
5,095
2023
£
13,083
9,984
3,889
26,956
2023
£
1,665
17,224
1,467
3,983
24,339

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

17 Deferred income

2024 2023
£ £
Movements in the year:
Deferred income at 1 April 2023 17,224 12,059
Released from previous periods (17,224) (12,059)
Resources deferred in the year 19,883 17,224
Deferred income at 31 March 2024 19,883 17,224

The Charter Partner year is not coterminous with the financial year. Income is deferred to the extent that it relates to a future time period.

18 Retirement benefit schemes

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to the Statement of Financial Activities in respect of defined contribution schemes was £6,552 (2023 - £3,410).

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

19 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 April 2022 resources expended 1 April 2023 resources expended 31 March 2024
£ £ £ £ £ £ £
Arts Council England – Elevate - 54,984 (54,984) - - - -
Arts Council England – Intersectional Caring Responsibilities 36,414 - (36,414) - - - -
Creative Scotland 9,385 23,125 (21,910) 10,600 25,125 (30,578) 5,147
Dance Professionals Fund 1,895 - (1,895) - 350 (350) -
Help Musicians 3,488 1,250 (4,738) - - - -
51,182 79,359 (119,941) 10,600 25,475 (30,928) 5,147

The restricted funds are intended to be used for the following purposes:

Arts Council England – Elevate

Arts Council England – ICR - project funding from Arts Council England to deliver a programme of career development opportunities to support parents and carers from underrepresented communities, who are also based in Yorkshire

Creative Scotland

Dance Professionals Fund

Dance Professionals Fund - grant for dance research to identify barriers to career progression, specifically faced by independent dance artists (dancers, choreographers, and other dance professionals) working in the contemporary dance industry with caring responsibilities

Help Musicians career progression in Classical Music

PARENTS AND CARERS IN PERFORMING ARTS (PIPA)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

20 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement in funds Movement in funds Movement
in funds
Balance at Incoming Resources Balance at Incoming
Balance at
1 April 2022 resources expended 1 April 2023 resources 31 March 2024
£ £ £ £ £ £
Match Funding for ACE
Elevate grant 9,804 - (9,804) - - -
9,804 - (9,804) - - -

The designated funds are intended to be used for the following purposes:

Match Funding for Elevate Grant - reserves set aside to meet our match funding commitments which, on this occasion, enabled us to access the Elevate grant

21
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2024
2024
£
£
Fund balances at 31
March 2024 are
represented by:
Tangible assets
4,114
-
Current assets/(liabilities)
50,364
5,147
54,478
5,147		 Total
Unrestricted
funds
Restricted
funds
2024
2023
2023
£
£
£
4,114
5,095
-
55,511
40,404
10,600
59,625
45,499
10,600		 Total
2023
£
5,095
51,004
56,099

At the balance sheet date the free reserves stood at £50,364.

22 Contingent liabilities

The charity received the assets of Parents in Performing Arts, a company Limited by guarantee, company number 10949206, on 30th September 2020, and took over the activities, contracts and intellectual property of the not for profit company.

As part of the agreement to transfer the assets, the charity undertook to indemnify Parents in Performing Arts against future costs which may arise as a result of the transfer. At the date of approval of these accounts, no further costs are known or expected.