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2024-03-31-accounts

Charity registration number 1195678

Company registration number 12898557 (England and Wales)

BRIGANTIA CREATIVE LTD

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

BRIGANTIA CREATIVE LTD

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mrs A J Atkinson Mr P J Douglas Mrs S M Collins

Charity number 1195678 Company number 12898557 Registered office Right Hand Side 5th Floor Block A Empire House Wakefield Road Dewsbury WF12 8DJ Independent examiner McPhersons CFG Limited 23 St Leonards Road Bexhill-on-Sea East Sussex TN40 1HH

BRIGANTIA CREATIVE LTD

CONTENTS

Page
Trustees' report 1 - 8
Independent examiner's report 9
Statement of financial activities 10 - 11
Balance sheet 12
Notes to the financial statements 13 - 21

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum of association, the Companies Act 2006 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).

Objectives and activities

Our Mission: to make a lasting change in the way communities take part in, make and experience art and culture.

To do this we:

Involve people in making decisions about what arts and creative activities they want to see and get involved in – so that they have meaning to the cultures and communities that have shaped them.

Find out what people value about the arts experiences they take part in and the impact on our towns and communities.

Produce inspiring and accessible creative activities and events, in the places where people live, shop, work, socialize and play.

Grow leadership and support talent in the area, so we develop a cultural infrastructure resilient.

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1. About Brigantia Creative

Brigantia Creative was established by a consortium of stakeholders in Kirklees, West Yorkshire to provide the capacity and expertise to create more opportunities for people to engage in arts and culture. Now in its fourth year, our work throughout 2023-4 has seen us focus on creating new opportunities for engagement in a wide range of at forms and creative project, primary with communities in North Kirklees. This has been both as audience members and as active participants . We do this through our major programme of work, ‘ Creative Scene’, made possible with continued funding through Arts Council England’s ‘ Creative People and Places’ programme.

This investment from Arts Council England enabled us to work with people of all ages, in neighbourhoods with high levels of social and economic deprivation, and with communities who have fewer opportunities and least access to the arts and culture. Our activities are developed with, for and by our communities so as to be are inclusive and representative of their diversity, needs and Interests, and are facilitated by professional artists and producers.

Creative Scene’s activities are distinctive because they take place not in an arts centre or gallery, but using the spaces where people live, work, shop and socialize: in parks, shopping malls, town squares, play spaces and community halls. Our events and activities are low or no cost, accessible and friendly, and aim to reduce some of the barriers that stop people from engaging in arts and culture, and in doing so, develop their creativity, confidence, and well-being.

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

2. Highlighted Projects

2.1 Sharing Joy with Older residents

We work with AGE UK, The Whitfield Centre and Sundale House, Priestley Care Home and Branches Day Centre and their service users and residents, many of whom are experiencing social isolation and have multiple complex needs, including hearing loss, dementia, learning disabilities, other long-term health conditions and mental and physical ill health.

Post covid, our partners told us older people have become more isolated in a world that has become cashless, dependent on digital technology and very frightening if you are vulnerable due to age or poor health.

“we just get forgotten about, we have nothing special at Christmas”

We wanted to do something about this and so we brought two shows to day centres. Vamos Theatre’s beautiful ‘ Sharing Joy’, created for adults with dementia and memory loss, and Wonderland! by SpiltMilk , especially created for adults with multiple complex needs. Over 400 people saw the interactive shows and we have stablished new collaborations for longer-term relationship with these agencies with the aim of continuing to create more opportunities to reduce isolation and bring joy to older people.

“It's hard for you to know this but I have never seen every single client here completely engaged at one time. Even people who would not ordinarily participate have been completely transformed this afternoon. Just so many smiles, so much laughter, so much joy. ”

2.2 Creating together with children and families

Putting Down Roots brought family groups together to try out a new creative activity. Ceramicist Natasha Jackson and writer Sara Sherwood ran a series of weekend workshops to make and decorate a clay pot inspired by family stories. More than 60 people, aged from 2 to 75, took part and planted their pots with bulbs for Spring, to gift to a family member on Mother’s Day .

Show Up- performances at the heart of the community

We brought performances into the heart of the community at school holiday times for families to enjoy. At Easter, the Case of the Missing Bunny, and in May, Alfie's First Fight – a show about facing your fears and being brave, presented in a real life boxing gym. We supported families who would not normally attend take part by running engagement activities with new mums and SEND children, supporting their travel, and by providing British Sign Language interpretation. in their lives. Over 500 children got to see a performance close to home and to spend quality creative time with their family.

“It was wonderful to see D/deaf families attending the show. So often they don’t come along to cultural events because they are just not accessible”

“Since lockdown our son (10yrs) has struggled with social interaction, today has really helped-seeing a show where he can feel part of someone else’s story, inspirational.’

2.3 Pride in our Place & Towns

The Phone Box Gallery, Heckmondwike

We commissioned two local artists to animate the twin phone boxed in Heckmondwike Town Centre. In summer, Abigail Barker ‘planted’ the phone boxes with stunning mosaic flowers, made with students at the pupil support unit, Brian Jackson College. Autumn saw an installation created by Dawn Robinson, with learning disabled adults at the Bespoke Day Care centre, who learned photography and designed an exhibition celebrating their diversity and what makes them happy, placed tight at the heart of the town for all to see.

“ it is so lovely to have this in our town brightening up Heckmonwike and showcasing work from local schools and groups over the four seasons.”

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Batley ARTrail

Digital artists worked with Friends of Batley Train Station, Batley Bulldogs Rugby Breakfast Club, Batley Cricket Club and Milen Care Day Centre, to develop narratives for a new augmented reality trail which will highlight the heritage and stories of Batley. Over 50 local residents have shared their stories and memories which will come to life in the app, a new way to explore the town and commemorate its heritage and people.

“ visiting Light Night was a totally new experience for me, we were inspired. We are proud of Batley and this will help us share these stories with a younger generation”

Creativity Unwrapped and Arrivals , Dewsbury

For national Heritage Open Day, we brought together local volunteers and organisations, to celebrate the 175th Anniversary of Dewsbury train station heritage. With the Friends of Dewsbury Train Station, we produced 'Arrivals’, a brand-new short film by local film maker Nathan Towers, starring Dewsbury residents sharing the journeys that made Dewsbury their home. We partnered with the West Riding Pub, on the station platform, to set up a Big Screen in the Beer Garden, and showed the film alongside archive films and animated photographs of the town. Street performers brought the town to life with ‘The Carpeters’ rolling out their red carpet to show case historic buildings and ‘Impossible Arts’ digital installation putting passers by into the picture in a ‘Rogues Gallery’ in the vacant shop unit at the Station.

“I’ve never seen anything like this in my life, it made my day”

2.4 ‘Spark’ brought smiles to thousands of people at local events

At Christmas we brought some extra Festive Spark to community celebrations. Partners and participants particularly commented on the boost that these activities give to local places and events, the opportunity for communities to experience something 'out of the ordinary', as well as bringing together people for a cultural experience.

Festive Den Building provided holiday fun at Ravensthorpe community centre, with a hands-on workshop encouraging families to work together to build their own den.

Winter Wonderland Birds visited the Birstall Christmas Lights Switch-on with over 600 residents coming out to interact with the illuminated flock, whilst in Dewsbury street folk band, Hyde Family Jam – joined in the Dewsbury Christmas e vent.

“Proper musicians! It was very special to have something like this in our town”

3. Partnership Working: informing our work from ground-up

All our work in the Creative Scene programme is informed by a consortium of local stakeholders with a shared ambition for enabling opportunities for communities in Kirklees. The Creative Scene's Partnership Group enabled much deeper engagement with target communities through enhanced knowledge of the local area and shared connections.

3.1 The Creative Scene Partnership Group

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

We have developed a trusting relationship with many new partners venues, by removing barriers to engagement and participation, such as cost and location, and by regular activities in familiar contexts, our team are now recognizable and approachable. This yielded fresh insights into the activities and opportunities of interest and relevance to our communities, and creating ownership of projects.

‘ the conversations really lightened up the room and sparked some great memories and ideas.

3.2 New Stories form local voices

We commissioned Beggars Belief theatre to make a new show drawn from our communities and their stories. The artist spent time during Covid lockdowns developing the show , meeting and talking with a men’s wellbeing group, and users in local libraries to shape the story about the importance of letter writing and the memories old letters evoke. The show, Invisible Ink, enchanted audiences at Batley Library, Birstall Community Centre and the Leggers Inn pub.

“the story was beautifully written and spoken. A stunning reminder of the power and importance of human connections”

4. Quality and Evaluation

Our work follows Arts Council England’s best practice and quality principles, both In process and production, including:

In 2023-24 we began to work with the Impact & Insights toolkit, a method to gather feedback form participants and audiences on how far they felt the activities they were involved in reflected these dimensions. We invested in training staff and in putting in place frameworks for high quality data collection and evaluation; carrying out surveys and integrated creative techniques to solicit representative samples to surveys. We used the ‘ Impact & Insights’ toolkit to measure our progress against our ambitions, using feedback collected from the people who experience our work. Our projects scored highly on Impacts and Insights dimensions for artistic excellence, particularly for distinctiveness, rigor and enthusiasm.

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

We used this evaluation to help inform decisions and to provide data-driven evidence to demonstrate the effectiveness of our work to funders. Now that it is embedded, we will be able to use this tool to publish case studies evidencing quality of process and outcome, in future annual and impact reports.

Our work is informed by a cycle of planning, doing, reflection, sharing and refining- underpinned by data and evidence of the methods and processes that facilitate this. We collected participant data and feedback, this ‘ Action research’ approach means we are able to inform developments by evidence of what works and to refine our project design and delivery methods.

5. Equality & Diversity in our organisation

Across the Creative Scene programme of work, we prioritize the engagement of marginalized and underrepresented groups, and provide new opportunities for people who have least access to them. This Includes towns and neighbourhoods in some of the most economically disadvantaged areas of Kirklees and In neighbourhoods with ethnic diversity. People Powered was a community residency model worked with communities in Dewsbury West and Dewsbury East where there are few opportunities for residents to come together, socialize and take part in activities. Artist residencies started with on the ground research and connection building by the artists; delivery of hands-on activities such as storytelling, dance and photography- followed by intensive work with groups to create public celebrations and exhibitions.

To facilitate more opportunities for young people to take part in the arts, we established new relationships with local secondary schools and began a pilot project to form a new Youth Arts Forum. This group will make decisions about the stories and creative productions they want to present and co-produce in 2025.

We have also established a South Asian Women’s Culture Steering group, bringing together participants and community leaders and workers to develop strategic approaches for the expansion of the programme of work with South Asian Communities. We ran creative conversation sessions, facilitated by local artists to create an opportunity to try a creative skill and talk about what they would like to try out in the future. Many participants shared their passion for creative activity, some had a creative hobby and were eager to be involved in new activity – which also have them some downtime in a sociable environment and for relaxation. We worked with South Asian women & girls in Batley and Dewsbury to deliver a series of activities to enable them to take part in cultural activity. This included calligraphy and silk screen printing. Throughout these activities we also held conversations about participant’s heritage, memories and cultures and what else they would like to get involved in. These will form the basis of ongoing relationships with the groups as we build more opportunities in the future.

“ bringing women and girls together, they learn new skills and find ways to express their culture’

The annual Batley Pride in the Park event is run by a voluntary group who wanted to celebrate everything that is unique and wonderful about LGBTQI+ families. Artists form Curious Arts brought storytelling and flag making to the event with dozens of families joining in to create a ‘ mini-Pride’ area.

“It felt mindful and multi-generational. People were sitting close together and engaging in beautiful conversations about who they were, the park, arts, and pride itself. The finished pavement mural was breathtakingly beautiful representation of what allyship, and community can achieve.”

6. Sharing our Learning & Developing our knowledge

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

7. Organisational Development & Plans for the Future

Brigantia Creative was initiated by a consortium of organisations In order to provide a sustainable structure and capacity for community based and led arts and educational activities In Kirklees. This year has seen the continued support of an active board in reviewing and updating key company polices, including Safeguarding. The Board has been supported in its responsibilities with professional services for Human Resources and Accountancy.

We were been invited by Arts Council England to make an application for a further year of funding, for 2025-2026; and with this funding will ensure a year of continued programme delivery and the opportunity.

This will enable us to:

This will enable us to bid into Arts Council England’s next round of 3 year funding for 2026-2029, and during Autumn 2024 we will be developing a proposal for a further phase of work with communities in Kirklees. This will enable us to refresh our approach and partnerships, and to establish a team over a 3 year period that can provide a sustainable model and strategies for the future. Developing a new ‘ People Plan’, company structure and broadening our funding base will be key ambitions.

Financial review

Total income for the year was £422,034 (2023: £437,463), of which £412,167 (2023: £421,263) was restricted income. Total expenditure was £373,383 (2023: £286,695) leaving a net surplus for the year of £48,651 (2023: £150,768). Restricted funds held as of 31 March 2024 were £192,036 (2023: £158,254).

Reserves policy

The Board of Trustees agree to build unrestricted financial reserves to a level which covers three months of core operational costs, including core staff salaries and administration costs. The reserves level will be monitored every quarter by the Board of Trustees and the policy and reserves target will be reviewed annually or whenever there are significant changes in core staff or administration costs.

As at 31 March 2024 £89,000 was held as a designated reserve which was 99% of the targeted reserves level.

Structure, governance and management

The charity is a company limited by guarantee, its governed by its Articles of Association adopted by special resolution dated 26th July 2024. All members have agreed to contribute the sum not exceeding £10 in the event of a winding-up. It is registered as charity with the Charity Commission.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr W Bramley (Resigned 12 November 2024) Mrs A J Atkinson Mr P J Douglas Mrs S M Collins

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Recruitment and appointment of trustees

Trustees are appointed and retired under the terms of the Articles of Association. The board of trustees aim to maintain a broad mix of business, artistic and community-based skills, and to this end and audit of trustee skills is carried out on a regular basis.

Trustee induction and training

New Trustees will have induction to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the charitable company. During their induction, they meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Organisational structure

The Board of trustees, which shall have no less than 3 members but is not subject to a maximum number, administers the charitable company. The board meets at least 4 times a year. A Chief Executive is appointed by the trustees to manage the day to day operations of the charitable company. To facilitate effective operations, the Chief Executive has delegated authority, within terms of delegation approved by the Trustees, for the implementation of the strategic decisions at an operational level.

The trustees' report was approved by the Board of Trustees.

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

Mr P J Douglas

Trustee

Date: ............................................. 4th December 2024

BRIGANTIA CREATIVE LTD

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BRIGANTIA CREATIVE LTD

I report to the trustees on my examination of the financial statements of Brigantia Creative Ltd (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements 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 financial statements carried out under section 145 of the Charities Act 2011 (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 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 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.

Peter Watters FCA BFP

McPhersons CFG Limited 23 St Leonards Road Bexhill-on-Sea East Sussex TN40 1HH

5 December 2024 Dated: .........................

BRIGANTIA CREATIVE LTD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Current financial year
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
(designated)
2024
2024
2024
Notes
£
£
£
Income from:
Donations and legacies
3
7,126
-
405,041
Charitable activities
4
-
-
7,123
Investments
5
2,744
-
-
Total income
9,870
-
412,164
Expenditure on:
Charitable activities
6
(4,999)
-
378,382
Total expenditure
(4,999)
-
378,382
Net income
14,869
-
33,782
Transfers between funds
(48,000)
48,000
-
Net movement in funds
(33,131)
48,000
33,782
Reconciliation of funds:
Fund balances at 1 April 2023
106,108
41,000
158,254
Fund balances at 31 March 2024
72,977
89,000
192,036		 Total
2024
£
412,167
7,123
2,744
422,034
373,383
373,383
48,651
-
48,651
305,362
354,013		 Total
2023
£
406,823
30,490
150
437,463
286,695
286,695
150,768
-
150,768
154,594
305,362

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BRIGANTIA CREATIVE LTD

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Prior financial year
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
(designated)
2023
2023
2023
Notes
£
£
£
Income from:
Donations and legacies
3
10,001
-
396,822
Charitable activities
4
6,049
-
24,441
Investments
5
150
-
-
Total income
16,200
-
421,263
Expenditure on:
Charitable activities
6
(15,159)
-
301,854
Total expenditure
(15,159)
-
301,854
Net income
31,359
-
119,409
Transfers between funds
(41,000)
41,000
-
Net movement in funds
(9,641)
41,000
119,409
Reconciliation of funds:
Fund balances at 1 April 2022
115,749
-
38,845
Fund balances at 31 March 2023
106,108
41,000
158,254		 Total
2023
£
406,823
30,490
150
437,463
286,695
286,695
150,768
-
150,768
154,594
305,362

BRIGANTIA CREATIVE LTD

BALANCE SHEET

AS AT 31 MARCH 2024

Notes
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Net assets excluding pension liability
The funds of the charity
Restricted income funds
14
Unrestricted funds - general
Unrestricted funds - (designated)
15		 2024
£
25,954
351,633
377,587
(23,574)		 £
354,013
354,013
192,036
72,977
89,000
354,013		 2023
£
650
328,949
329,599
(24,237)		 £
305,362
305,362
158,254
106,108
41,000
305,362

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on ......................... 4th December 2024

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

Mr P J Douglas Trustee

Company registration number 12898557 (England and Wales)

BRIGANTIA CREATIVE LTD

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

1 Accounting policies

Charity information

Brigantia Creative Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is Right Hand Side, 5th Floor Block A Empire House, Wakefield Road, Dewsbury, WF12 8DJ.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 not to prepare a Statement of Cash Flows.

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.

Restricted funds are subject to specific conditions by donors or grantors 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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

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.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

BRIGANTIA CREATIVE LTD

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

1 Accounting policies

(Continued)

1.5 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 are allocated on the portion of the asset’s use.

1.6 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.

1.7 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 unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

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

BRIGANTIA CREATIVE LTD

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

1 Accounting policies

(Continued)

1.8 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.

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.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
2,503
-
Arts Council England
4,623
389,822
Local Authority Grants
-
-
Premises In Kind
-
14,000
Tandem Regions of
Solidarity
-
1,219
7,126
405,041		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
2,503
-
-
394,445
-
369,440
-
10,001
13,380
14,000
-
14,002
1,219
-
-
412,167
10,001
396,822		 Total
2023
£
-
369,440
23,381
14,002
-
406,823

BRIGANTIA CREATIVE LTD

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

4 Income from charitable activities

Commissioning
Membership Income
Consultancy
Studio space
Ticket sales
Other income		 2024
£
2,500
24
-
3,600
140
859
7,123		 2023
£
22,585
-
2,000
4,000
1,905
-
30,490

5 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 2,744 150

BRIGANTIA CREATIVE LTD

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

6 Expenditure on charitable activities

Direct costs
Staff costs (non programme)
Programme expenditure
Evaluation and development
Marketing and communications
In Kind sponsorship and expenditure
Share of support and governance costs (see note 7)
Support
Governance
Analysis by fund
Unrestricted funds - general
Restricted funds		 2024
£
15,180
254,555
10,637
25,084
14,000
319,456
49,026
4,901
373,383
(4,999)
378,382
373,383		 2023
£
13,937
166,610
4,830
11,091
14,002
210,470
72,102
4,123
286,695
(15,159)
301,854
286,695
Office running costs
Rates and utilities
Repairs
Legal and professional
Insurance
Bank charges
Staff training
Staff travel & subsistence
Payroll fees
Subscriptions		 2024
£
6,160
11,865
743
20,518
2,813
472
705
3,574
843
1,335
49,026		 2023
£
12,579
28,392
90
23,688
1,434
307
1,415
2,368
757
1,072
72,102

BRIGANTIA CREATIVE LTD

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

7 Support costs allocated to activities

Support costs allocated to activities
Governance costs comprise:
Accountancy & Audit
Governance workshop
Regulatory fees		 (Continued)
2024
2023
£
£
1,440
1,200
2,856
2,500
605
423
4,901
4,123		 (Continued)
2024
2023
£
£
1,440
1,200
2,856
2,500
605
423
4,901
4,123
4,123

8 Trustees

This year, Alison Atkinson was paid £1,600 for freelance contract work with the charity, (2023: Nil).

Also, Alison Atkinson was paid £19 for expenses, (2023: Nil).

9 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
Artistic Programme 4 4
Administration 1 1
Other - 1
Total 5 6

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

Remuneration of key management personnel

Key management personnel cost was £55,622 for the year ended 31 March 2024 and last year was £53,733. The charity considers its key management personnel to comprise the Chief Executive Officer.

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11 Debtors

Amounts falling due within one year:
Other debtors
Prepayments and accrued income		 2024
£
25,304
650
25,954		 2023
£
-
650
650

BRIGANTIA CREATIVE LTD

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

12 Loans and overdrafts

Loans and overdrafts
2024 2023
£ £
Bank loans - 5,503

13 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Notes
Bank loans
12
Trade creditors
Other creditors
Accruals and deferred income		 2024
£
-
8,209
6,588
8,777
23,574		 2023
£
5,503
11,177
4,044
3,513
24,237

14 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
- - - -
Batley Art Trail 33,634 - (19,747) 13,887
Batley & Spen Youth Company 7,686 - (164) 7,522
Arts Council England 116,987 410,945 (357,305) 170,627
Tandem Regions of Solidarity (53) 1,219 (1,166) -
158,254 412,164 (378,382) 192,036
Previous year: At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
Batley Art Trail 31,145 6,380 (3,892) 33,633
Batley & Spen Youth Company 7,700 21,935 (21,949) 7,686
Arts Council England - 388,442 (271,454) 116,988
Xmas Lights 2022 - 650 (650) -
Careers Hub Fund - 2,000 (2,000) -
Tandem Regions of Solidarity - 1,856 (1,909) (53)
38,845 421,263 (301,854) 158,254

BRIGANTIA CREATIVE LTD

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

14 Restricted funds

(Continued)

Notes to the Restricted funds

15 Unrestricted funds - (designated)

These are unrestricted funds which are material to the charity's activities.

At 1 April Transfers At 31 March
2023 2024
£ £ £
Core operational costs 41,000 48,000 89,000
Previous year: At 1 April Transfers At 31 March
2022 2023
£ £ £
Core operational costs - 41,000 41,000

Designated Reserves have been set aside by the Charity for core operational costs in accordance with the Charity’s Reserves Policy.

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
General funds 106,108 9,870 4,999 (48,000) 72,977

BRIGANTIA CREATIVE LTD

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

16 Unrestricted funds (Continued)
Previous year: At 1 April Incoming Resources Transfers At 31 March
2022 resources expended 2023
£ £ £ £ £
General funds 115,749 16,200 15,159 (41,000) 106,108
17 Analysis of net assets between funds
Unrestricted Unrestricted Restricted Total
funds funds funds
general (designated)
2024 2024 2024 2024
£ £ £ £
At 31 March 2024:
Current assets/(liabilities) 72,977 89,000 192,036 354,013
72,977 89,000 192,036 354,013
Unrestricted Unrestricted Restricted Total
funds funds funds
general (designated)
2023 2023 2023 2023
£ £ £ £
At 31 March 2023:
Current assets/(liabilities) 106,108 41,000 158,254 305,362
106,108 41,000 158,254 305,362

18 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).