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2026-03-31-accounts

Company registration number 12898557 (England and Wales) Charity registration number 1195678 (England and Wales)

BRIGANTIA CREATIVE LTD

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

BRIGANTIA CREATIVE LTD

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs A J Atkinson
Mr P J Douglas
Mrs S M Collins
Country of incorporation United Kingdom 12898557
(England and Wales)
Charity registration England and Wales 1195678
Registered office Right Hand Side
5th Floor Block A Empire House
Wakefield Road
Dewsbury
WF12 8DJ
Independent examiner Galloways Accounting (Bexhill) Limited
23 St Leonards Road
Bexhill on Sea
East Sussex
TN40 1HH

BRIGANTIA CREATIVE LTD

CONTENTS

Page
Trustees' report 1 - 7
Independent examiner's report 8
Statement of financial activities 9 - 10
Balance sheet 11
Notes to the financial statements 12 - 20

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2026

The trustees present their annual report and financial statements for the year ended 31 March 2026.

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

1. About Brigantia Creative

Brigantia Creative was established in 2020 by a consortium of stakeholders in Kirklees, West Yorkshire to advance education in the arts and culture. This was in response to an identified need to increase capacity and create new opportunities in underserved areas, particularly in the former industrial towns of North Kirklees, known as ‘The Heavy Woollen District’ for its textiles trades.

Our Charitable Purpose

Our charity’s purpose, as set out in the objects contained in the company’s memorandum of association, is to:

Our Aim – to enable positive social impact for individuals and communities

We achieved this through our major programme of work ‘Creative Scene’, made possible with funding secured by the charity through Arts Council England’s ‘Creative People and Places’ programme. This investment enabled us to work with communities who have fewer opportunities and least access to the arts and culture, and with people of all ages, in neighbourhoods with high levels of social and economic deprivation. Our activities are developed and cocreated with, for and by our communities, making them inclusive and representative of their diversity, needs and interests.

Our activities are distinctive because they take place not in an arts centre or gallery, but using the spaces where people live, work, shop and socialise: throughout the year we carried out projects in the heart of our communities including Crow Nest Park, Wilton Park, POW! — a ‘meanwhile’ space in a former retail unit in a shopping centre — the Bagshaw and Tolson Museums, Dewsbury Town Square, community and sports centres, and day care centres. Funding allows us to make events and activities low or no cost, ensuring they are accessible to those on low incomes.

We take particular pride in creating a friendly and welcoming environment to reduce barriers that can mean people feel arts and culture are not for them. Participatory activities and workshops enable people to be creative in their everyday lives and to explore and express through art their ideas around climate change, mental health, and heritage.

We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives. This Report looks at what we achieved from April 2025 to March 2026, and highlights key activity and the benefits they have brought to those groups of people who benefit from our charitable activities.

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

2. Our Work

2.1 A Snapshot of Our Impact 2025–26

9,414
Attendances and participation points generated
across theyear
1,377
Children and young people engaged in creative
activity
56
Cultural events and activities delivered		 35+
Communityand voluntary group partnerships
26
Artists commissioned — 21 of whom are Kirklees-
based		 22
Arts organisations worked with across the year
30+
Spaces andplaces used across Kirklees		 6
Schools and nurseries worked with directly

2.2 Highlighted Projects

Our work focused on five key themes, each arising from the specific needs and aspirations of different communities:

Families and Community Celebration

Our work with families and community celebrations focused on co-creating distinct, high-quality arts experiences, partnering with diverse community organisations to embed arts into local celebrations, predominantly in Dewsbury, Batley, and Ravensthorpe — areas identified as among the lowest engaged in arts and culture.

Events such as Dewsbury Community Christmas and Wellbeing Days were supported with workshops in the POW! space, creating accessible, informal opportunities for participation, often acting as a first point of contact with arts and culture. The Redbrick Exhibition brightened up the underused Princess of Wales Precinct and showcased the talent of local artists, making culture visible and accessible without requiring deliberate trips to traditional cultural venues.

We delivered outdoor arts programming into parks and community venues, bringing performances including Space Chickens into public parks, where people encountered high-quality arts while going about their daily routines.

“I only live over there, I came to have a nosey, see what’s going on. It’s fab.”

Young People

Our work with young people focused on developing deeper partnerships with organisations that support young people who are often excluded from arts and cultural provision — including neurodiverse young people, care experienced young people, and LGBTQ+ young people.

Activity ranged from creative workshops at half terms to more ambitious co-creative projects such as Inscape, which introduced digital and immersive elements alongside dance and movement. We partnered with Brunswick LGBTQ+ Centre, Kirklees service for care experienced young people, and Barnardo’s Young Carers. We worked over three terms with Dewsbury school students in partnership with Huddersfield Town Foundation, with students co-creating and producing their own podcast.

The Inscape project, delivered with Tom Dale Company, was co-created with a group of Huddersfield school students, who helped select filming locations that mattered to them, such as the tunnel at Huddersfield Town FC Accu Stadium — described as a ‘dream come true’. This genuine voice and influence transformed the engagement from extractive to truly collaborative.

“You made us feel like equals, let us have a say, which is not usual for us.”

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

Older People

Our programme with older people prioritised bringing joy, creative expression, and social connection to those experiencing isolation, dementia, and living with learning disabilities. This is a strong strand of work developed over several years, with a solid relationship with AGE UK and local Day Centres, in partnership with skilled specialist artists.

BLOOM and STORYBOX activities reached individuals with complex needs in care settings, where success was measured through depth of experience and wellbeing outcomes. Practitioners used techniques including ‘celebrating the now’ rather than reminiscing — an intentional approach that empowered participants. The BLOOM sessions resulted in participants creating their own writing, compiled into a beautifully produced and illustrated booklet.

Spilt Milk’s ‘Wonderland!’ performance — specifically designed for older adults in care settings — achieved 100% ‘excellent’ ratings, with care staff noting that the level of engagement from clients was unusual and unexpected.

“This has really saved me from a very difficult time in my life, thank you, it’s been wonderful!”

South Asian Communities

Deepening our work with South Asian communities has been a priority this year, building on extensive previous work to co-create and deliver creative activities. South Asian communities in Kirklees are among the least engaged in arts and culture, and our programme specifically addressed this through culturally responsive approaches led by South Asian artists and community members.

Kawateen Time offered a series of women-only workshops culminating in a special celebration day at Bagshaw Museum. Koogi was a fable brought to life with sound and puppetry in Punjabi and English exploring Kashmiri culture, which toured Day Centres and Community Centres. The Celebration of Hope was a large-scale community event with outdoor performances, lanterns, and a day of activities for all the family.

“Emotional, touched my heart. Brought our culture back to life.”

We also partnered with Huddersfield Literature Festival to create The Word Art Trail, bringing Bagshaw Museum to life with local school children exploring the collection and creating their own illustrated poems.

“Adults and children spoke about their hopes which included messages of gratitude, wishes for a free and peaceful world and equality. The experience was beautifully lit, with Bagshaw Museum illuminated in the background and animated by the voices and hopes of the local community.”

Culture, Community & Climate

In 2025–26, the team developed a distinct strand of activity engaging communities with the themes of climate change awareness and environmental protection. This included programming touring outdoor arts and family theatre shows on the theme into parks and community venues; a partnership with Energy Neighbours to creatively explore what support might help South Asian women to combat energy poverty, resulting in an illustrated bi-lingual publication; and an artist residency at Crow Nest Park with Stephen Turner (The Barrow Man), developing environmental and bio-diversity awareness and exploring the wellbeing benefits of connecting to nature.

“Made our day! So unexpected — every park should have one!”

Brigantia Studio and The POW! Pop-Up – Supporting Artists, Making Creative Space

We continued to offer a Brigantia membership scheme, enabling artists from the region who would otherwise not have access to facilities to use our Brigantia Studio space to develop work and for rehearsals. We also offer lowcost meeting room space to voluntary and third sector organisations. The POW! Pop-up Space in Dewsbury Town Centre, situated within a former retail unit, enabled us to contribute to the regeneration of the town through regular drop-in activities, including family performance, festive events, exhibitions, and hands-on workshops.

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

3. Sharing Our Learning & Developing Our Knowledge

4. Volunteers & Partnership Working

Our work was informed by a consortium of local stakeholders with a shared ambition for enabling opportunities for communities in Kirklees, known as ‘The Creative Scene’ Partnership Group, made up of: Huddersfield Town Foundation Trust, Spark Skills, Support to Recovery, Kirklees Council and Kirklees Youth Alliance.

The Partnership Group steers the Creative Scene programme in Kirklees and enables much deeper engagement with target communities through enhanced knowledge of the local area and shared connections. Alongside the Partnership Group, we worked with more than 35 unique partner organisations in 2025–26, ranging from faith centres, community centres, day centres and homes for the elderly, specialist services for LGBTQ+ young people and care experienced young people, alongside museums, libraries, town centre regeneration initiatives, and local parks and green spaces.

Through partnership with grass roots organisations we have been able to provide expertise and capacity to lever funds into the area and to make a cultural contribution to their many activities.

5. Inclusion, Diversity & Equality

Our Equality and Diversity plan takes steps to prioritise the engagement of marginalised and under-represented groups and provide new opportunities for people who have least access to them. This includes reaching out to invite participation from groups including young carers, women, care experienced young people, and the LGBTQ+ community. We target work into the towns in the most economically disadvantaged areas of Kirklees.

We commissioned 26 artists and arts organisations this year, with 21 based in Kirklees. Cultural responsiveness to the interests and cultures of diverse communities is a key element in promoting equality of opportunity and expression. Our South Asian cultural programme was led by artists and facilitators with lived experience and deep knowledge of the communities, ensuring that co-creation was culturally responsive. We employed an assistant producer with knowledge of community languages.

Audience Spectrum data shows that 85% of Creative Scene audiences live within Kirklees. South Asian communities accounted for 23% of participation, and up to 67% of audiences came from priority North Kirklees postcodes identified by Arts Council England as areas of least engagement.

6. Evidencing Impact

Creative Scene collects audience and participant postcodes at its events and activities. Arts Council England commissions the Audience Agency to map these against Audience Spectrum segments — a tool to identify audiences that are least or most highly engaged in arts and culture through postcode mapping into neighbourhoods.

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

We review our activities throughout the year through a cycle of action research, which includes quarterly review with a consortium of stakeholders, participant feedback, data collection, partner evaluation, and data analysis. Central to our approach is listening to what communities want. Across the year we:

What our audiences told us

100%
‘Excellent’ ratings for Wonderland! and Kawateen /
Women’s Time
97%+
Satisfaction scores across multiple projects
99%
Felt comfortable trying new things and motivated to
continue
93%+
Agreement on local relevance and enthusiasm
86–100%
Agreed activities were ‘distinctive and different’		 95%+
Agreed ‘ important that is happens here’

Qualitative feedback described activities as “magical”, “mesmerising” and “transformative”. These accounts reveal the human impact of our work: moments of joy, newfound confidence, communities strengthened, and individuals discovering their own creative voice.

Ultimately, our data demonstrates social value. We show that arts and cultural experiences can reach communities experiencing disadvantage when delivered with cultural sensitivity, local partnership, and genuine commitment to access.

7. Financial Review

Total income for the year was £346,255 (2025: £253,379), of which £338,700 (2025: £244,450) was restricted income. Total expenditure was £274,900 (2025: £458,679) resulting in a net surplus for the year of £71,355 (2025: net deficit £205,300) which was the anticipated result for the year. Restricted funds held as of 31 March 2026 were £57,936 (2025: £4,636).

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 2026, £89,000 was held as a designated reserve which was 99% of the targeted reserves level.

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

8. Structure, Governance and Management

The organisation is a charitable company limited by guarantee, incorporated on 23.09.2020 and registered as a charity on 26.07.2021. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

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: Mrs A J Atkinson

Mr P J Douglas Mrs S M Collins

Recruitment and appointment of trustees

Trustees are appointed and retired under the terms of the Articles of Association. All Board members give their time voluntarily and received no benefits from the charity. Any expenses reclaimed from the charity are set out in the notes to the accounts. Board members are required to complete a conflict of interests declaration, and this was updated during the year.

The Board has expertise in human resources, legal, PR and governance, and has Trustees who live and work in the area in which the majority of the Charity’s work takes place. They are familiar with the practical work of the charity having attended events, and they offer valuable feedback, connections and advocacy. The Board is supported in its responsibilities with professional services for Human Resources and Accountancy.

Organisational structure

A Chief Executive is appointed by the trustees to manage the day-to-day operations of the charitable company. The Chief Executive has delegated authority, within terms approved by the Trustees, for the implementation of strategic decisions at an operational level. A scheme of delegation is in place in her absence. Procedures are in place to ensure compliance with health and safety of staff, volunteers, participants, and audiences.

Brigantia Creative continued to provide structure and capacity for community-based and led arts and educational activities in Kirklees. It led a consortium of four partners to steer the Arts Council England CPP NPO programme throughout the year. In October, we were informed of Arts Council England’s decision not to invest in future years into Kirklees through the programme; as such, plans were put in place to finalise reporting and consolidate activity beyond March 2026, while developing a strategy for a wider funding base for future activities.

In the coming year the Charity has allocated resources to extend the Barrow Man Environmental Artist-in-Residence project at Crow Nest Park and has secured £30,000 of new funding through Youth Music to develop a new partnership project with young people, supporting them to develop skills in music production and promotion. We have extended the space available to local Redbrick Artists at Brigantia Studio and created new opportunities for them to take their work into the public through a four-month exhibition.

Our 2025–26 programme demonstrates a mature and effective model of community-based cultural practice. With over 11 years of building relationships with artists and communities, there are significant signs that Brigantia has truly succeeded in connecting with people in Kirklees on a different level to other creative and cultural organisations. The programme shows that when arts and culture are embedded within communities, shaped by those communities, and delivered with care and quality, they can play a significant role in addressing cultural inequality.

The coming year will require the Charity to respond to ongoing funding challenges in the arts and cultural sector, and work will be undertaken to map new funding that can diversify funding streams for our activities.

BRIGANTIA CREATIVE LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

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

.............................. Mr P J Douglas Trustee Date: .............................................9 July 2026

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 2026.

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.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. 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.

Galloways Accounting (Bexhill) Limited

23 St Leonards Road Bexhill on Sea East Sussex TN40 1HH Date: ............................13/07/2026

BRIGANTIA CREATIVE LTD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2026

Current financial year
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
(designated)
2026
2026
2026
Notes
£
£
£
Income from:
Donations and legacies
3
315
-
338,700
Charitable activities
4
4,925
-
-
Investments
5
2,315
-
-
Total income
7,555
-
338,700
Expenditure on:
Charitable activities
6
(10,500)
-
285,400
Total expenditure
(10,500)
-
285,400
Net income/(expenditure)
18,055
-
53,300
Net movement in funds
8
18,055
-
53,300
Reconciliation of funds:
Fund balances at 1 April 2025
55,077
89,000
4,636
Fund balances at 31 March 2026
73,132
89,000
57,936		 Total
Total
2026
2025
£
£
339,015
245,030
4,925
4,288
2,315
4,061
346,255
253,379
274,900
458,679
274,900
458,679
71,355
(205,300)
71,355
(205,300)
148,713
354,013
220,068
148,713

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 2026

Prior financial year Unrestricted Unrestricted Restricted Total
funds funds funds
general (designated)
2025 2025 2025 2025
Notes £ £ £ £
Income from:
Donations and legacies 3 580 - 244,450 245,030
Charitable activities 4 4,288 - - 4,288
Investments 5 4,061 - - 4,061
Total income 8,929 - 244,450 253,379
Expenditure on:
Charitable activities 6 (4,998) - 463,677 458,679
Total expenditure (4,998) - 463,677 458,679
Net income/(expenditure) 13,927 - (219,227) (205,300)
Transfers between funds (31,827) - 31,827 -
Net movement in funds 8 (17,900) - (187,400) (205,300)
Reconciliation of funds:
Fund balances at 1 April 2024 72,977 89,000 192,036 354,013
Fund balances at 31 March 2025 55,077 89,000 4,636 148,713

BRIGANTIA CREATIVE LTD

BALANCE SHEET

AS AT 31 MARCH 2026

Notes
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
The funds of the charity
Restricted income funds
14
Unrestricted funds - general
16
Unrestricted funds - (designated)
15		 2026
£
17,316
233,424
250,740
(30,672)		 £
220,068
57,936
73,132
89,000
220,068		 2025
£
35,459
166,568
202,027
(53,314)		 £
148,713
4,636
55,077
89,000
148,713

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 2026.

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.

9 July 2026

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

.............................. Mr P J Douglas Trustee

BRIGANTIA CREATIVE LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

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 Basis of preparation

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 2026

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 2026

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
2026
2026
£
£
Donations and gifts
115
-
Grants
200
338,700
315
338,700
Grants
Arts Council England
-
338,700
Local Authority Grants
200
-
200
338,700		 Total
Unrestricted
Restricted
funds
funds
2026
2025
2025
£
£
£
115
180
-
338,900
400
244,450
339,015
580
244,450
338,700
-
244,450
200
400
-
338,900
400
244,450		 Total
2025
£
180
244,850
245,030
244,450
400
244,850

BRIGANTIA CREATIVE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

4 Income from charitable activities

Total Total
2026 2025
£ £
Commissioning 450 -
Workshops 200 -
Ticket sales 35 88
Studio space 4,200 4,200
Merchandise/miscellaneous sales 40 -
4,925 4,288
Analysis by fund
Unrestricted funds - general 4,925 4,288
Income from investments
Unrestricted Unrestricted
funds funds
2026 2025
£ £
Interest receivable 2,315 4,061

BRIGANTIA CREATIVE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

6 Expenditure on charitable activities

Direct costs
Staff costs (non programme)
Programme expenditure
Evaluation and development
Marketing and communications
Share of support and governance costs (see note 7)
Support
Governance
Analysis by fund
Unrestricted funds - general
Restricted funds
7
Support costs allocated to activities
Office running costs
Rent, Rates and utilities
Legal and professional
Insurance
Bank charges
Staff recruitment & training
Staff travel & subsistence
Payroll fees
Subscriptions
Governance costs
Total		 Total
2026
£
-
215,444
2,377
8,973
226,794
45,194
2,912
274,900
(10,500)
285,400
274,900
2026
£
5,498
6,779
23,201
2,829
706
632
3,635
746
1,168
2,912
48,106		 Total
2025
£
3,875
336,140
12,625
30,582
383,222
70,250
5,207
458,679
(4,998)
463,677
458,679
2025
£
8,698
12,772
39,973
1,194
561
417
4,694
575
1,366
5,207
75,457

BRIGANTIA CREATIVE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

7
Support costs allocated to activities
Governance costs comprise:
Audit fees
Legal and professional
Board meetings
Organisational Development
8
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements		 (Continued)
2026
2025
£
£
1,662
1,474
-
420
1,207
3,313
43
-
2,912
5,207
2026
2025
£
£
1,662
1,474		 (Continued)
2026
2025
£
£
1,662
1,474
-
420
1,207
3,313
43
-
2,912
5,207
2026
2025
£
£
1,662
1,474
5,207
2025
£
1,474

9 Trustees

This year, £73.65 was paid to Paul Douglas as trustees' expenses during the year - last year was none.

10 Employees

The average monthly number of employees during the year was:

2026 2025
Number Number
Artistic Programme 4 3

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

Remuneration of key management personnel

Key management personnel cost was £58,736 for the year ended 31 March 2026 & last year was £57,636. The charity considers its key management personnel to comprise the Chief Executive Officer.

11 Taxation

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

BRIGANTIA CREATIVE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

12 Debtors

Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income		 2026
£
16,666
650
17,316		 2025
£
33,342
2,117
35,459

13 Creditors: amounts falling due within one year

Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2026
£
514
6,698
3,806
19,654
30,672		 2025
£
-
25,178
207
27,929
53,314

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 Transfers At 31 March
2025 resources expended 2026
£ £ £ £ £
Batley Art Trail 4,636 - (4,636) - -
Arts Council England - 338,700 (280,764) - 57,936
4,636 338,700 (285,400) - 57,936
Previous year: At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
Batley Art Trail 13,887 - (9,250) (1) 4,636
Batley & Spen Youth Company 7,522 - (8,768) 1,246 -
Arts Council England 170,627 244,450 (445,659) 30,582 -
192,036 244,450 (463,677) 31,827 4,636

BRIGANTIA CREATIVE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

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
Core operational costs
Previous year:
At
Core operational costs		 1 April
2025
At 31 March
2026
£
£
89,000
89,000
1 April
2024
At 31 March
2025
£
£
89,000
89,000

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
General funds
Previous year:
At
General funds		 1 April
2025
Incoming
resources
Resources
expended
Transfers
At 31 March
2026
£
£
£
£
£
55,077
7,555
10,500
-
73,132
1 April
2024
Incoming
resources
Resources
expended
Transfers
At 31 March
2025
£
£
£
£
£
72,977
8,929
4,998
(31,827)
55,077

BRIGANTIA CREATIVE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

17 Analysis of net assets between funds

Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
(designated)
2026
2026
2026
£
£
£
At 31 March 2026:
Current assets/(liabilities)
73,132
89,000
57,936
73,132
89,000
57,936
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
(designated)
2025
2025
2025
£
£
£
At 31 March 2025:
Current assets/(liabilities)
55,077
89,000
4,636
55,077
89,000
4,636		 Total
2026
£
220,068
220,068
Total
2025
£
148,713
148,713

18 Related party transactions

There were no disclosable related party transactions during the year (2025 - none).