2025-06-30-accounts - The Big Bad Wolf Children's Theatre Company

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

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Bic BAD WOLF CHILDREN’S THEATRE COMPANY

The Big Bad Wolf Children’s Theatre Company Trustee’s Annual Report and Accounts For the year ended 30* June 2025 Charity No: SC038677

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CHILDREN'S THEATRE COMPANY Bic BAD WOLF

Content of the Accounts for year ended 30* June 2025.

	Page
Legal and Administrative Information	1
Trustee’s Annual Report	2-5
Reserves Policy	6
Financial Review	7-8
Statement of Receipts and Payments	9
Statement of Balances	10
Notes to theAccounts	11
Analysis of Receipts and Payments	12
IndependentExaminer'sReport	13-14

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Legal and Administrative Information

Charity Name:

The Big Bad Wolf Children’s Theatre Company

Charity Registration Number:

Charity Registration Number: $C038677 _
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Principle Office Address: Woodside Farm, Torwood, Larbert, FK5 4SL Website: Big Bad Wolf Theatre Company

Website:

Bankers: Independent Examiner:

Virgin Money, 1 Bank Street, Falkirk, FK1 1NB

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Trustee’s Annual Report for year ended 30* June 2025

The trustees are please to present their report together with the charity's Accounts for the year ended 30* June 2025.

Structure, Governance and Management

The Big Bad Wolf Children’s Theatre Company (BBW) was registered as a Scottish Charity on the OSCR Scottish Charity Register. BBW is governed by its Constitution and managed and administered by the Trustees who are elected members of the committee. The Constitution can be viewed on the company website.

Trustees

The Trustees serving during the financial year covered by the accounts and on the date of report approval are detailed on page 1. Current Trustees are also listed on the OSCR website and on the company website.

The appointment method of Trustees and Committee members is set out in sections 16 through 34 of the Company’s Constitution.

New Trustees are given a copy of the charity’s Constitution and a detailed Role Description and undergo instruction to brief them of their legal obligations under charity law. New Trustees would already be familiar with the charity’s activities.

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CHILDREN'SBic BAD THEATREWoLF COMPANY

Charitable Purposes

Per the Constitution, the objects of The Big Bad Wolf Children’s Theatre Company (BBW) are to:

a) Advance education of young people in the field of performing arts.
b) To carry out any other activities which further the above objective.
c) To purchase, take on lease, hire or otherwise acquire any property or rights, which are suitable for the association’s activities.
d) To improve, manage, develop, or otherwise deal with, all or any part of the property and rights of the association.
e) To sell, let, hire out, license, or otherwise dispose of all, or any part of the property and rights of the association.
f) To engage such consultants and advisers as are considered appropriate from time to time. g) To effect insurance of all kinds.
h) To liaise with other voluntary sector bodies, local authorities, UK and Scottish Government Departments and Agencies, and other bodies, all with a view to furthering the association’s objects.
i) To support any other charitable body and to make donations to other charities. j) To take such steps as may be deemed appropriate for the purpose of raising funds for the association’s activities.
k) To accept grants, donations and legacies of all kinds (and to accept any reasonable conditions attached to them).
1) To do anything which may be incidental or conductive to the furtherance of any of the association's objects.

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Bic BAD WOLF
CHILDREN'S THEATRE COMPANY
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Achievements And Performance

In February 2025 BBW completed a weeklong show run of Charlie and Chocolate Factory. This was the culmination of over 6 months of workshops, rehearsals and performance time from our 58 cast members aged 8 to 18.

As well as our cast members, BBW also have extremely dedicated Workshop, Production and Management teams, of which the majority are volunteers. It is this dedication and time given by everyone involved, that enables BBW to put together a show of this calibre.

The show sets and scenes, the rehearsals and the main production performances are put together by our appointed Production Team (PT). The Production Team (PT) were appointed in March 2024 and consist of:

Director Assistant Director Musical Director Assistant Musical Director Choreographer Assistant Choreographer

Stage/Workshop Manager

All of the young cast members are auditioned as per the BBW Constitution, with new company members auditions taking place in May 2024, and show casting auditions in August 2024.

Rehearsals took place weekly on Friday evenings and Sunday afternoons, in local hired venues, from August 2024 to show week in February 2025.

The workshop set and scenery build took place in a locally rented workshop unit throughout August 2024 to February 2025 on Tuesday and Wednesday evenings.

Big Bad Wolf obtained the full license requirement to stage a weeklong show run of Charlie and the Chocolate Factory, The Musical. The show took place the first week in February 2025, in Grangemouth Town Hall to sold out audiences of up to a maximum of 430 seats. The cast putting on 6 performances; 5 evening and 1 matinee; over the course of the week.

Big Bad Wolf's ‘army’ of volunteers are made up of family and friends of our cast members and company. They take on roles from front of house to backstage to stage crew for the full week.

At the end of the show week, the management committee hold an ‘After Show’ Party where all cast members are celebrated and have time to enjoy social time together rewarding all their hard work and effort in creating and performing the show.

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CHILDREN’S THEATRE COMPANY
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Each year BBW have 4 individual awards for cast members which are voted for by the Production Team and Committee:

e The Mary Watkins Trophy for commitment and dedication to the Big Bad Wolf Children’s Theatre Company. Awarded to the cast member with the most points for attending rehearsals, additional activities (such as fundraising events), and for displaying positive behaviours.
e The Luc Liddle Trophy for outstanding achievement. Awarded to a boy who has had the biggest journey, who has pushed themselves beyond their comfort zone to excel in their role.
e The Jessie Kidd Trophy for Musicality. Awarded to an ensemble member who held the group together, was confident with their harmonies, came out of their shell and became a reliable vocalist.
e The Big Bad Wolf Committee Inspiration Award. Awarded to senior cast members for their caring guidance and inspiration to the younger cast members.

BBW is a well-known children’s theatre company in the local area and is always supported in the community and applauded for the quality of their shows from such a young cast, receiving fabulous reviews in all local papers.

In 2024/25 the management committee set up a subcommittee to create a Fundraising Team. This group of cast members parents were formed to take forward and action all events and fundraising activities. During the year 2024/25 they held:

e Christmas Afternoon Tea with a gift Hamper Raffle and Guess the Sweets in Jar. e Christmas Carol Singing in the local Asda Supermarket, Falkirk. e Cast Members singing at local events - Falkirk Wheel and Grangemouth Galaday Arches. e Holding a Raffle at a local Ladies Day event.
e Show week, Wonka Sweetie Cones e Show week, Raffle/ Musical Board lucky numbers & Golden Ticket Raffle.

With the success of this group, they will continue into 2025/26, and are looking forward to planning more events and activities.

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CHILDREN’S THEATRE COMPANY
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Reserves Policy

Our reserves provide essential financial resilience in a sector where income can be unpredictable and heavily project based. As a small children’s theatre charity, we rely on a mix of member fees, ticket sales, fundraising and grant funding — all of which can be vulnerable to external factors such as illness, venue issues, or wider events like public health emergencies and inflationary costs.

Maintaining an adequate level of unrestricted reserves allows us to absorb short-term financial shocks (such as the cancellation of a production), mitigate against uncertain future income, invest in planned future activities or facilities, and manage cash flow without compromising our core mission or commitments to our members and community. This approach ensures we can plan responsibly, operate sustainably, and respond confidently to unforeseen challenges.

What We Mean by Reserves

Reserves refer to the portion of our unrestricted funds that are freely available for use. This excludes:

e Restricted funds (donations or grants given for specific purposes). e Designated funds (set aside by the trustees for particular projects). e Fixed assets (e.g. equipment or property) Target Level of Reserves.

The Trustees have set the target level of reserves based on a detailed assessment of the charity’s financial risks and operational needs. The primary risk identified is the cancellation of a production, which could result in a sudden loss of income and unrecoverable costs. To mitigate this, the Trustees have allocated £50,000 of reserves specifically to cover the potential financial impact of a cancelled production. In addition, £20,000 is held to support day-to-day cash flow and ensure the smooth running of operations during periods of funding delay or income fluctuation. This brings the total target reserve level to £70,000, which the trustees consider an appropriate and prudent buffer to maintain the charity's financial stability and ability to deliver its mission.

This level reflects:

e Ourcompany size and reliance on ticket sales and fundraising. e Seasonal fluctuations in income. e Risk of funding gaps or emergency closures (e.g. due to illness, venue issues).

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Financial Review

The 2024-2025 accounts have been prepared observing OSCR (Scottish Charity Regulator) guidelines for Receipts and Payments accounts to summarise all monies received and paid via the bank and in cash by the Company during BBWs financial year, covering the period 15t July 2024 to 30% June 2025. These are scrutinised by an examiner independent to the company before submission to OSCR. This report can be viewed on the OSCR website and also on Big Bad Wolf's Company website.

Balance per bank statement on 30 June 2025 was £80,640.98. We are delighted to report a surplus this year of £7,442.

This surplus can be put to great use giving back to our young cast members through maintaining membership subscriptions at the 2024/25 rate for the upcoming year of 2025/26. We can arrange West End performer led workshops and reduce costume/uniform fees for our next production. The surplus will also allow is to give the workshop teama larger budget for creating our sets and scenery and also increase our live band members. This all helps to create an even more professional performance look and feel for our annual productions.

Receipts

Total credits for the year 2024/25 was £61,374 which was an increase of £2,645 compared to year 2023/24.

The company generated receipt from 3 main income streams: Membership Subscriptions; Ticket and Show week sales and Fundraising activities.

Membership subscriptions totalled £10,000.

Ticket sales for Charlie and the Chocolate Factory were £35,400, this was a decrease of £997 compared to the previous year, but it still an excellent number of tickets sold.

Food and drink sold during show week generated a profit of £2,150, an increase of £718 on the previous year. Programme sales and advertising brought in a profit of £1,034.

Fundraising for this year generated a profit of £6,894 after costs. This is a fantastic amount and an increase of £2,890 on the previous year.

Fundraising this year consisted of:

e Show week raffles and musical luck number board - £3,797.
e Christmas Afternoon Tea and Hamper Raffle - £1,537.
e Asda Carol Singing - £371.
e Falkirk Wheel Singing - £77.
e Grangemouth Galaday Arch Singing - £358. e Ladies Day Raffle - £531.

And small profits from uniforms, show USBs and hoody sales throughout the year.

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Payments

Total debits for the year 2024-2025 was £53,932 which was a decrease of £1,934 compared to year 2023-2024.

Sound and Lighting was again our main expense totalling £18,870, a 10% increase on 2023/2024. This is offset somewhat by the move to MM Sound and Lighting workshop space which has reduced workshop rent by £897 compared to 2023-2024. £605 was spent on necessary shelving for the new workshop space. The workshop has recently benefitted from a generous donation, from a member's parent, of a large supply of second-hand ply board, which will be used for 2025/26 set and scenery build.

Hire of Grangemouth Town Hall for show week increased by £1,147 to a total of £4,533 for 2025. This was predominantly due to the hire of an additional room to give our live band more space when performing.

Company running costs including insurances, licences and NODA membership increased incrementally as one would expect year on year.

Fortunately, there were a number of areas where costs were lower than 2023-2024, these include:

e Rehearsal venue hire - £740 less. e Royalties - £2,429 less. e Show license and scripts - £539 less.

Costumes, hair and makeup costs were only £272, as we were able to sell on our handmade Squirrel costumes to another production company for £450.

As in previous years, our workshop team is incredibly generous with both their time and materials, keeping our set, scenery and props costings artificially low.

All the above-mentioned costs are unpredictable year on year and are likely to fluctuate between shows. We are very fortunate this year to have benefitted from decreased costs.

£1,794 in miscellaneous costs includes a new company printer, additional cast workshops, Christmas selection boxes and show announcement Whistle Pops for the cast; VIP entertainment during show week, gifts to workshop volunteers and leaving gifts for long-serving committee members.

£2,222 was raised during both our 2024 and 2025 show weeks for our nominated local Charity partners: Strathcarron Hospice and Scottish Cot Death Trust (2023/24 £1,460, 2024/25 £762), both amounts were paid to the charities within this financial year.

Receipts of £61,374 less payments of £53,932 generates a profit of £7,442.

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APPENDIX2

$C038677

The Big Bad Wolf Children's Theatre Company

	The Big Bad Wolf Children'sChildren's Theatre Company	The Big Bad Wolf Children'sChildren's Theatre Company		$C038677
gf	Receipts and payments accounts
7 saminda	Se Fortheperiod	[_ [Lo	vom	[efor [2024]
Section A Statement of receipts and payments
	Unrestricted Restricted Expendable endowment funds funds funds	Parinetiont endowment funds	Totalfunds current period	Totalfunds last period
	to nearest£ to nearest£ to nearest£	to nearest£	to nearest£	to nearest£
A‘ Receipts DonationsCTS{	[SS] LegaciesCTT lcrnts SS C—C~iESC(‘TTC]CC Receipts fromfundraising activities 8,011ftfs Gross trading receipts 9YO ncome from investments other than		CE tos] [0,068	PT CC fs 8,011 4,154 aia
land and buildings Rentsfrom land &buildings ross receipts from other charitable activities	eSa6fe	fe60		2,857
AtSubtotal	EZ esesfn	fned	61,374	58,729
A2 Receipts from asset& Proceedsfromsaleoffixedassets [	Proceedsfromsaleofinvestments	A2Subtotal	__ =
A3 Payments
Payments relating directly to charitable activities	46,679		46,679
Soveranceeesis	IETT
AsSubtotal	sa00	[___-	L_-] L_+
A4 Payments relating to assetand
investment movements Purchasesof fixedassets	4,072		4o72	[
A4Sub total 4,072			1,072	1,916
	7,442		7,442

APPENDIX 2

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The Big Bad Wolf Children's Theatre Company $C038677
Section B Statement of balances
— Expendable Permanent
Categories Detalls nee Restricted funds endowmentfunds endowmentfunds omP Total last period
to nearest £ to nearest E to nearest £ to nearest& to nearest é to nearest£
B1 Cash funds Cash and bank balancesk at start of yea ir 73,199 73,199 70,336
paymentsSurplus / (deficit)account shown on receipts and 7,442 aan 2,668
Cash and bank balances at end of year 80,641 80,641 73,199
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest&
- — —
Total
Details Fund to which asset belongs8 Cost (if available) Currantavailable) vals (ff Last year
tonearest&£ to nearest £ to nearest£
BS Cthor assets computers and other equipment zz apn
workshop tools and fitings 1,276
workshop materials |
Total 7,937 2,737
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
_ — —
Total
Details Fund to which liability relates Amount due Last year
tonearest£ to nearest £
— — —
Total
Signed by one or two trustees Date of
on behalf of ali thetrustees - Print Name
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use this one please 2024-2025 Charlie OSCR ACCOUNTS TEMPLATE (APPENDIX 2) (1) / Statement of balances

December 2007

APPENDIX 2

$C038677

The Big Bad Wolf Children's Theatre Company

Section C Notes to the Accounts

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C1 Nature and purpose of All funds are unrestricted and are held to meet the objectives of the company as per the constitution. The
funds (may be stated on company generated receipts from 3 main income streams; Members subscriptions, Ticket and Show week
analysis of funds worksheets) _|Sales, and Fundraising. The company's main expenses pertain to the cost of the annual show production,
with other spending related to company running costs.
Type of activity or project supported ee Nein aes
/ —=
Total
C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b) X
Authority under which paid .
C3b Trustee remuneration -
details
C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b) X
Number of £
trustees
C4b Trustee expenses -
details
Nature of relationship Nature of transaction Transaction Balance
C5 Transactions with trustees
and connected persons
C6 Other information Fixed assets purchased this year were a new inkjet printer and shelving for the workshop space. Charitable
donations were collected in 2023-2024 (£1460) and 2024-2025 (£762) and £1111 was given to both Scottish
Cot Death Trust and Strathcarron hospice in this financial year.
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use this one please 2024-2025 Charlie OSCR ACCOUNTS TEMPLATE (APPENDIX 2) (1) / Notes

December 2007

APPENDIX 2 '

4 The Big Bad Wolf Children's Theatre Company $C038677

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Additional analysis (1)
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Analysis of receipts and payments

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1 Donations
Unresirtotedfunds Restricted funds Expendableendowment endowmentPermanent Total current Total last period
funds funds period
to nearest£ to nearest £ to nearest £ to nearest £ to nearest £ to nearest£
membership fees 9,999|[ 9,854|
donations - individual |
donations - corporate |260} | [8] |
reference : - > - -
2 Grants
Unrestricted‘Gunii« Restricted‘ funds lotalpeloscurrent Total last period
to nearest £ to nearest £ to nearest £ to nearest£
Total == =
3 Gross receipts from other charitable activities
Unrestrictedfunds Restricted funds Expendableendowment endowmentPermanent Total current Total last period
funds funds period
to nearest £ to nearest£ to nearest£ to nearest£ to nearest£ to nearest£
costumeshow week hire bucket / sales collection for other charities | 450 | [480| ;sd
refunded bank charges [458] [-
water board refund |
2,096
Total 1,618 1,618 2,857
4 Payments relating directly to charitable activities
A Expendable Permanent
Unrestrictedfunds Restricted funds endowmentfunds endowmentfunds Totalperiod current Total last period
to nearest £ to nearest£ to nearest £ to nearest £ to nearest £ to nearest £
scenery [Cia 7,085
and props || 29 }529] | [34] |
hair 4,663 | 4,663} 7,092
and makeup | 8 a |ee)
sound and lighting 18,870) 18,870 16,848
town hall hire [4.833 P4633) | [—]
production team and band gifts 10,460 10,460 103 , 30260 |
rehearsal room rental 2,809 2,809] 3,549| |
workshoppostage, stationary rental / costs and phone | 88 |8} |[569 [1,560] |
| 4024 | [402]
external workshops | 260) a
cast gifts + NODA awards [24 [|
volunteer gifts Ld
committee member leaving gifts a) |soo} | [sid]
VIP entertainment (show week) [| | ee ee
permits, icences and other fees [= L666|
Total 46,679 [——=sa46,679] |81,410)4,601
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use this one please 2024-2025 Charlie OSCR ACCOUNTS TEMPLATE (APPENDIX 2) (1)Additional notes (1)

December 2007

APPENDIX 3

Scattish Charity Regulator

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Independent examiner’s report on theaccounts»
trustees/membersReport to thefharilyof| T(E nameBIG RAN WOE CHILDREN'S7 eo THEATAETato lida(NK \
Registered charityC —- ~50- 7 ee
number SCO38Gt 4
On the accounts of the Period start date Period end date
charity for the period
Day | Month | Year | Pay] Month ~ Year
01 | JUL 224 /P 30) TUN 20S
Set out on pages) | (y 7 _ Pesmmcna [piees][ the][ page][ numbers] 7
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Respective responsibilities|The charity's trustees are responsible for the preparation of the accounts in accordance | of trustees and examiner|with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees | consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations ee not apply. Itis my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner’s statement|Regulations. An examination includes a review of the accounting records keptbythe =| charity and a comparison of the accounts presented with those records. It also includes | consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures | lundertaken do not provide all the evidence that would be required in an audit and, iconsequently, | do not express an audit opinion on the view given by the accounts, Independent examiner’s statement[disclosed] In the courseon of[the] my[attached] examination,[page*]] no matter has come to my attention [other than that || i. which gives me reasonable cause to believe that in any material respect the | requirements: . to keep accounting records in accordance with section 44(1) (a) of the 2005 Act | and Regulation 4 of the 2006 Accounts Regulations, and le to prepare accounts which accord with the accounting records and comply with | | Regulation 9 of the 2006 Accounts Regulations | | | fave not been met, or | 2. to which, in my opinion, attention should be drawn in order to enable a proper

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Signed”
Nam
Relevant profession
qualification(s) or body (
any
Addres
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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

WWI VIE auvevpyvs Miygtsuar wi tywen VI IMAbuiwes SAPPENDIX 3

Only complete if the examiner needs to highlight material problems.

Give here brief details 4 any items that the examiner wishes to Ee

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