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2024-10-31-accounts

Company no. 05348735 Charity no. 1205114

Shooting Fish Theatre Company Report and Financial Statements

31 October 2024

Shooting Fish Theatre Company

Contents

For the year ended 31 October 2024

Page
Reference and administrative details 1
Report of the trustees
Objectives & activities 2
Achievements and performance 2
Financial review 5
Structure, governance and management 6
Statement of responsibilities of trustees 7
Independent examiners report 8
Statement of financial activities 9
Balance sheet 10
Statement of cash flows 11
Notes to the financial statements 12 - 19

Shooting Fish Theatre Company

Reference and administrative details

For the year ended 31 October 2024

Company number 05348735 Charity number 1205114 Registered office 5 York Court and operational Wilder Street address St Paul's Bristol BS2 8QH Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows: Michael Hatfield Chair David Brook Leanne Taylor Safeguarding Lead Charles Patrick Emma Adby Equality Diversity and Inclusion Lead Gaynor Ibe Chief executive Emily Bignell officer Company secretary David Brook

Bankers HSBC UK 55 Victoria Street Grimsby North East Lincolnshire DN31 1UX

1

Shooting Fish Theatre Company

Report of the trustees

For the year ended 31 October 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2024. The trustees have adopted the provisions of 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

To advance in life and help people, particularly those who are socially or economically disadvantaged through:

(a) the provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life; and

(b) providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as responsible individuals.

(c) To advance the education of the public in all aspects of the arts and the development of public appreciation of such art through public sharing and dissemination.

Charitable Activities

In deciding what activities to undertake, the trustees have had due regard to the guidance published by the Charities Commission regarding public benefit. Thus, Shooting Fish exists to support people who are disadvantaged; using theatre for social benefit; as an educational tool, to build community cohesion, for the development of life skills and for enjoyment and well-being. We strive to enable empowerment by supporting people to tell relevant stories and have their voices heard.

Achievements and performance

This period saw Shooting Fish deliver a wide programme of work for the benefit of the public. All of the projects listed below worked collectively to allow Shooting Fish to fulfil its Charitable Objects in this period, each project:

Lantern Making

Shooting Fish worked with year 5 students at Ashley Down Primary school during Black History Month, using poetry by black British authors as inspiration for the creation of lanterns. Children developed literacy and creative skills through the work.

Participation sessions; 2 Participants; 60

Related Objective/Activity; b & c

2

Shooting Fish Theatre Company

Report of the trustees

For the year ended 31 October 2024

Empowering Voices Project

Working collaboratively with the Diocese of Lincoln Shooting Fish have now produced 7 podcasts over the past 3 years which support children and young people to learn about a variety of worldviews and religions. The podcasts are for educational use within the RE curriculum. One podcast was produced during this period ‘Women in Anglican Christian Worldviews’. The podcast was produced in collaboration with The Lincoln Diocesan Board of Education, Lincoln Cathedral and students from Lincoln Christchurch School. Young people learned about the history of the cathedral and were supported by a a professional writer to create a drama for the podcast. Young people who participated developed literacy and technical skills.

Participant Sessions; 8 Participants; 36 Audience (online); 495 Related Objective/Activity; b & c

Gainsborough Literacy Project

This was our 10th year of delivering the literacy project, the work was supported by Children in Need, KFC Foundation and West Lindsey District Council. Working in Gainsborough which is a highly deprived area (within the bottom 5% on the Indices of Deprivation) and Market Rasen where there is high rural isolation, both areas are in the West Lindsey District in Lincolnshire. The young people we worked with faced a range of difficulties within their lives; additional learning needs, mental health issues, turbulent home lives, young carers and young people at risk of or with experience of the criminal justice system. Three new plays were co-created with young people aged 11 to 18 and professional artists, the project supported personal development; building literacy, life skills, creative skills, technical skills and confidence.

Participation sessions; 45 Participants ; 44 Audience; 212 Related Objective/Activity; a, b & c

Bristol Audio Project

For the third year, Shooting Fish worked with sixth form students from KnowleDGE School in Knowle West Bristol; a specialist school for SEND young people and those with behavioural and emotional needs. Young people worked with drama practitioners to write and produce their own audio drama. The project aimed to provide young people with skills for employment and develop an understanding of working within the creative industries. Young people took part in drama, writing, recording, sound effects and editing workshops. The project was supported by Children in Need.

Participation sessions; 12 Participants; 17 Audience; 28 Related Objective/Activity; a, b & c

3

Shooting Fish Theatre Company

Report of the trustees

For the year ended 31 October 2024

West Indies Bonfire Project

Working collaboratively with the West Indies Cricket Club and supported by Quartet Community Fund, Shooting Fish delivered arts and performance activities for cricket club members and children living in Whitehall and Easton, Bristol. Elders from the Caribbean community and children made a collaborative performance and visual art works which were shown to the public at the cricket club’s annual bonfire event. The performance celebrated the cricket club’s 60th anniversary, workshops tied into Black History Month; participants learnt about Caribbean culture and heritage, and celebrated the contributions

of the Windrush generation. Participants learnt how to build lanterns, write scripts, digital recording and editing, and built performance skills.

Participation sessions; 20 Participants; 147 Audience ; 2632 Related Objective/Activity; a & c

Total Participation Figures for this period

Total Participant Sessions; 87 Total Participants; 304 Total Audience; 3367

The final audience figure reflects the number of users accessing the Empowering Voices podcasts for the period, in reality the number of audience members accessing the work is likely to be much higher, when taking into account schools downloading the podcasts for use within a classroom setting.

Overview

It is the trustees view that the requirement to demonstrate public benefit is met by its charitable objectives and by the means of delivery and provision of opportunity for engagement and participation. Specific examples of relevant modes of operation include the wide range of artwork created and the levels of engagement in participation projects at a time of great uncertainty and crisis for communities. Each project has undertaken individual review and evaluation processes; these have demonstrated clear and wide ranging benefits for participants. All of our opportunities have been free at the point of access ensuring barriers for participation are limited, especially for those who are economically disadvantaged.

Participants have been recruited specifically from socially and economically disadvantaged areas and partner organisations are those who consistently work with people who suffer significant barriers in accessing arts and culture.

4

Shooting Fish Theatre Company

Report of the trustees

For the year ended 31 October 2024

Financial review

Reserves Policy

The charity had a positive free reserve of £22,140, the equivalent of four months overheads at the end of the period, but is aiming for free reserves of £35,000 in order to cover six months overheads. The free reserves are calculated by taking the unrestricted reserves balance at the end of the year, less any fixed asset funds. At the time of writing this report Shooting Fish has secured two, three year grants and an ongoing donation for core funding equivalent to £67,500 per annum, this will serve to ensure overhead costs are covered in for the period 25-26 and 26-27. This will enable us to utilise monies raised through theatre tax to bolster our free cash reserves, aiming to reach our target by 31st October 2027.

Going Concern

Thanks to a three year grant from Children in Need secured until March 2027, a three year grant secured from Paul Hamlyn Foundation (live at the point of writing this report) until Jan 2028 and ongoing core funding each year from DJS Arts we remain a going concern with £67,500 of grant funding secured annually until 2027. This investment is furthered through a range of new partnerships being fostered across Bristol and the Southwest which has diversified and grown our fundraising capacity.

Overview

Shooting Fish closes this accounting period with a surplus of £28,157 (2023: surplus of £21,055). At the time of writing this report Shooting Fish Theatre Company remains a going concern through careful financial management and further development of the company's income.

5

Shooting Fish Theatre Company

Report of the trustees

For the year ended 31 October 2024

Structure, governance and management

Recruitment and Appointment of new Trustees

The Directors of the company are also charity trustees for the purposes of charity law and throughout this report are collectively known as the trustees. The existing board of trustees were individually appointed on the strength of their respective background, enthusiasm and commitment to support Shooting Fish on an ongoing basis. As set out in the Articles of Association, the board may from time to time and at any time appoint a new trustee to join. The decision to elect new trustees to the board is based upon the availability of suitable candidates with a requisite skills base together with an acknowledgement by the board that additional support would be beneficial in order to assist in the company's development.

Organisational Structure

The Board of Trustees administers the charity. The Artistic Director & CEO is responsible for the day-today operations of the company. To facilitate effective operation, the Artistic Director & CEO has delegated authority, within terms of delegation approved by the Trustees, for operational matters including finance, employment and artistic performance related activity to contractors.

Induction and Training of new Trustees

New trustees are provided with:

During this induction they meet key employees and other trustees. Trustees are also encouraged to attend projects and view work delivered by Shooting Fish Theatre Company employees.

Establishment and History of Shooting Fish Theatre Company

Shooting Fish exists to enable new writing for and with communities, using theatre to nurture and develop, striving to make a difference in people’s lives, especially for those who face social and economic disadvantage. Established in 2005 we are extremely experienced within our sector with well established partnerships across Lincolnshire and the Southwest.

We are passionate about new writing, enabling people to tell their stories and have their experiences and opinions recognised in the work we produce. We deliver a range of projects across each period supporting people to gain new skills and build confidence through participatory arts activity. Reflection is a key part of our work, we use evaluation processes to evolve and improve the work we deliver. Feedback from participants in this period;

“No one ever listened to me in all the schools I went to and even now. This project made me feel powerful. This play included my story and including it made me feel important”

“I read out loud in front of other students which I found really hard as I have dyslexia, but I was really proud that I could do it and it has helped my self-esteem.”

“My team building skills are better. I realised it is better to work as a team as you might struggle independently. Different people have different ideas.”

6

Shooting Fish Theatre Company

Report of the trustees

For the year ended 31 October 2024

Statement of responsibilities of the trustees

The trustees are required to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees 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 confirm that to the best of their knowledge there is no information relevant to the independent examination of which the independent examiners are unaware. The trustees also confirm that they have taken all necessary steps to ensure that they themselves are aware of all relevant independent examination information and that this information has been communicated to the independent examiners.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Approved by the trustees on 8 July 2025 and signed on their behalf by

Michael Hatfield - Chair

7

Independent examiners report

To the members of

Shooting Fish Theatre Company

I report to the charity trustees on my examination of the accounts of the company for the year ended 31st October 2024 which are set out on pages 1 to 21.

Responsibilities and basis of report

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

Having satisfied myself that the accounts of the company 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 your company's accounts as carried out under section 145 of the Charities Act 2011 ("the 2011 Act"). In carrying out my examination I have followed the directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act.

Independent Examiner's Statement

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:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a "true and fair view" which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principle of the Statement of Recommended Practice for accounting and reporting by charities.

I have no concerns and have come across no other matters in connection with the examination to which should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Nathan Brady Stepping Stones Accountancy Ltd 7C Hanham Hall Whittucks Road Hanham Bristol BS15 3FR

Date: 8 July 2025

8

Shooting Fish Theatre Company

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 October 2024

Note
Income from:
Donations and legacies
3
Charitable activities
4
Total income
Expenditure on:
Charitable activities
Total expenditure
5
6
Reconciliation of funds:
Total funds brought forward
Transfers between funds
Total funds carried forward
Net income / (expenditure)
and net movement in funds
Restricted
£
60,500
5,000
65,500
59,650
59,650
5,850
-
167
6,017
Unrestricted
£
22,645
21,694
44,339
43,087
43,087
1,252
21,055
(167)
22,140
2024
Total
£
83,145
26,694
109,839
102,737
102,737
7,102
21,055
28,157
2023
Total
£
-
72,569
72,569
64,724
64,724
7,845
13,210
21,055

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 13 to the accounts.

9

Shooting Fish Theatre Company

Balance sheet

As at 31 October 2024

----- Start of picture text -----
2024 2023
Note £ £ £
Fixed assets
Tangible fixed assets 9 2,533 3,376
2,533 3,376
Current assets
Debtors 10 24,717 14,997
Cash at bank and in hand 9,907 20,123
34,624 35,120
Current liabilities
Creditors: amounts falling due within 1 year 11 9,000 17,441
9,000 17,441
Net current assets 25,624 17,679
Net assets 12 28,157 21,055
Funds 13
Restricted income funds 6,017 -
Unrestricted funds:
General funds 22,140 21,055
Total charity funds 28,157 21,055
----- End of picture text -----

For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 8 July 2025 and signed on their behalf by

Michael Hatfield - Chair

10

Shooting Fish Theatre Company

Statement of cash flows

For the year ended 31 October 2024

Note
Cash used in operating activities:
Net cash provided by / (used in) operating activities
14
Increase / (decrease) in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
2024
£
(10,216)
(10,216)
20,123
9,907
2023
£
(47,896)
(47,896)
68,019
20,123

11

Shooting Fish Theatre Company

Notes to the financial statements

For the year ended 31 October 2024

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies

Shooting Fish Theatre Company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having considered the charity's ability to generate its own income over the next twelve months.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. In line with the SORP FRS102, the value of services provided by volunteers has not been included.

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

g) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

12

Shooting Fish Theatre Company

Notes to the financial statements

For the year ended 31 October 2024

i) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Plant and machinery 25% reducing balance Fixtures and fittings 25% reducing balance Computer equipment 25% reducing balance

Items of equipment are capitalised where the purchase price exceeds £240.

k) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m) Financial instruments

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

13

Shooting Fish Theatre Company

Notes to the financial statements

For the year ended 31 October 2024

2. Prior period comparatives: statement of financial activities

Income from:
Charitable activities
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income / (expenditure)
Transfers between funds
Net movement in funds
Donations and legacies
Total donations and legacies
Income from charitable activities
Donations
Sales
Total income from charitable activities
Grants
Restricted
£
-
60,500
60,500
Restricted
£
5,000
5,000
Restricted
£
-
-
-
-
-
-
-
£
645
22,000
22,645
£
21,694
21,694
Unrestricted
Unrestricted
£
72,569
72,569
64,724
64,724
7,845
-
7,845
2024
Total
£
645
82,500
83,145
2024
Total
£
26,694
26,694
Unrestricted
2023
Total
£
72,569
72,569
64,724
64,724
7,845
-
7,845
2023
Total
£
-
-
-
2023
Total
£
72,569
72,569

3. Donations and legacies

4. Income from charitable activities

14

Shooting Fish Theatre Company

Notes to the financial statements

For the year ended 31 October 2024

5. Expenditure

Taxation
Depreciation
Rent
Insurance
Travelling
Repairs and renewals
Staff training
Total expenditure
Production costs
Computer costs
Sundry expenses
Accountancy
Subscriptions
Entertainment
Bank charges
Telephone
Post and stationery
Advertising
Raising
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Charitable
activities
£
92,413
2,376
1,397
343
280
4,995
2,523
90
120
170
-
1,200
478
697
108
843
(5,296)
102,737
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Support and
governance
costs
2024 Total
£
92,413
2,376
1,397
343
280
4,995
2,523
90
120
170
-
1,200
478
697
108
843
(5,296)
102,737
2023 Total
£
68,188
855
1,106
257
97
1,424
81
100
30
10
82
720
202
287
30
1,125
(9,870)
64,724

15

Shooting Fish Theatre Company

Notes to the financial statements

For the year ended 31 October 2024

6. Net movement in funds

This is stated after charging:

Depreciation
Auditors'/Independent examiner remuneration:
Independent examiners fee
7.
Staff costs and numbers
Average number of employees
Trustees' indemnity insurance
2024
£
843
Nil
1,200
2024
No.
-
2023
£
1,125
Nil
-
2023
No.
-

Two trustees have been paid remuneration from the charity for subcontract work. Permission was granted by the Charity Commission for England and Wales.

£
Leanne Taylor 8,314
David Brook 1,971

One trustee was reimbursed a total of £1,460 for expenses. The nature of those expenses were travel and production costs.

8. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

16

Shooting Fish Theatre Company

Notes to the financial statements

For the year ended 31 October 2024

9. Tangible fixed assets

Cost
At 9 October 2023
Additions in year
Disposals at cost
At 31 October 2024
Depreciation
At 9 October 2023
Charge for the year
Eliminated on disposal for the year
At 31 October 2024
Net book value
At 31 October 2024
At 8 October 2023
10. Debtors
Trade debtors
Other taxation and social security
Prepayments
Accrued income
11. Creditors: amounts due within 1 year
Trade creditors
Accruals
Deferred income
Plant and
machinery
£
1,572
-
-
1,572
909
167
-
1,076
496
663
Fixtures
and fittings
£
1,303
-
-
1,303
823
119
-
942
361
480
Computer
equipment
£
7,047
-
-
7,047
4,814
557
-
5,371
1,676
2,233
2024
£
4,912
11,255
2,150
6,400
24,717
2024
£
-
1,200
7,800
9,000
Total
£
9,922
-
-
9,922
6,546
843
-
7,389
2,533
3,376
2023
£
-
14,997
-
-
14,997
2023
£
1
1,440
16,000
17,441

17

Shooting Fish Theatre Company

Notes to the financial statements

For the year ended 31 October 2024

12. Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 October
Movements in funds
Restricted funds
Literacy Project
Bristol Radio Project
Total restricted funds
Total funds
General funds
Unrestricted funds
Total unrestricted funds
2024
At 9
October
2023
£
-
-
-
21,055
-
-
Income
£
55,500
10,000
65,500
44,339
44,339
109,839
£
£
-
2,533
6,017
28,607
-
(9,000)
6,017
22,140
£
£
(49,483)
-
(10,167)
167
(59,650)
167
(43,087)
(167)
(43,087)
(167)
(102,737)
-
Expenditure
Restricted
funds
Unrestricted
funds
Transfers
between
funds
Total
funds
£
2,533
34,624
(9,000)
28,157
£
6,017
-
6,017
22,140
22,140
28,157
At 31
October
2024

13. Movements in funds

Purposes of restricted funds Literacy Project To

To address a lack of provision for the production of local high quality new writing work, a low rate of participation in arts activity and to investigate alternative, creative ways to tackle low levels of literacy amongst Gainsborough residents through the production of theatre.

Bristol Radio Project

Young people worked with drama practitioners to write and produce their own audio drama. The project aimed to provide young people with skills for employment and develop an understanding of working within the creative industries.

18

Shooting Fish Theatre Company

Notes to the financial statements

For the year ended 31 October 2024

14. Reconciliation of net movement in funds to net cash flow from operating activities

Net movement in funds
Adjustments for:
Depreciation charges
Decrease / (increase) in debtors
Increase / (decrease) in creditors
Net cash provided by / (used in) operating activities
2024
£
7,102
843
(9,720)
(8,441)
(10,216)
2023
£
7,845
1,125
1,030
(57,896)
(47,896)

15. Related party transactions

There were no related party transactions during the period.

19