Charity Registration No. SC035765 (Scotland)
Company Registration No. SC269952 (Scotland)
YOUTH THEATRE ARTS SCOTLAND
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
YOUTH THEATRE ARTS SCOTLAND
CONTENTS
Page
Directors' report
1 - 13
Independent examiner's report
14
Statement of financial activities
15
Balance sheet
16 - 17
Notes to the financial statements
18 - 28
YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

The Directors present their report and financial statements for the year ended 31 March 2023.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's articles of association, the Companies Act 2006 the Charities Accounts (Scotland) Regulations 2006 (as amended) and under the requirements 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 2016) – (Charities SORP (FRS 102)).
Objectives and activities

 

Our Identity, Purpose, and Mission

 

 

Our Values:

 

 

Our Vision

 

 

Our Strategic Aims

 

 

 

Our Activities:

 

 

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 2 -

Our Short, Medium and Long-Term Outcomes:

 

Achievements and performance

 

Youth theatre organisations and practitioners across Scotland continued to rebuild their groups, work, and practice throughout 2022-23. Reduced income and participant numbers alongside increased costs and mental health / wellbeing concerns meant that reestablishing ambitions would take time, commitment and support. Despite this, it has been inspiring to see the resurgence of many amazing old and new groups, projects and practitioners (re)emerge, and leading the way forward.

 

Throughout the year, Youth Theatre Arts Scotland’s work and reputation remained strong both within and beyond our sector. Feedback regularly highlighted how the organisation was a trusted friend, ally, and source of inspiration and renewal. YTAS’s staff have been proud to play this role and enact our values, ‘helping others’ to establish the ‘community’ and ‘collaboration’ they need right now to ensure ‘excellence’ and ‘joy’ for their youth groups and leaders.

 

The following pages outline our charity’s work and impact between April 2022 - March 2023:

 

 

 

SECTOR SUPPORT

 

MEMBERSHIP

 

YTAS’s membership has held steady throughout the last few years, before, during and after the pandemic. We typically have over 100 registered members at any one time, 60% of which are organisations and 40% individuals working in the sector. YTAS Members range from small, voluntary-run groups to large youth theatres with their own venues and 50-year history, serving the majority of the 14,000 young people that take part in youth theatre in Scotland each week. This diverse community sits at the heart of our work, values, and network.

 

Organisations and individuals working in the youth theatre sector continue to join YTAS’s membership to gain the benefits of our scheme and feel part of our national community. YTAS members can access our training for free or at a reduced cost, they have additional opportunities for support and are the first to hear about ways that their young people can get involved in our national festivals, events, and projects. They also benefit from having a stronger voice and insight into our national intermediary work.

 

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 3 -

BESPOKE ADVICE, GUIDANCE, AND MENTORING

 

The YTAS team responded to over 80 requests for bespoke advice, support, or collaboration from YTAS members, as well as other non-member drama groups and youth arts and education stakeholders. We catered for a wide range of queries, such as:

 

 

During the year we also reviewed how we monitor and could evidence the impact of this activity, which helped us identify opportunities for improvements as well as links to our EDI Action Plan.

 

 

YTAS WEBSITE AND COMMS CHANNELS

 

Throughout 2022-23 we tracked over 18,000 unique visitors to our website and 2,000 views of our online resources and toolkits. Each fortnightly edition of our newsletters reached over 600 subscribers and we published 1000s of messages on social media (about both our own projects and on behalf of other organisations and groups across the sector) to our many thousands of followers across four different platforms.

 

During the year we successfully developed, migrated, tested, and launched our new website, which now includes an integrated customer relationship management system (CRM). Work on both aspects simultaneously was a significant undertaking for our small team and comms capacity, as it included additional setup and guidance for our members who now have their own logins to help them publicise their upcoming events, performances, and opportunities.

 

Despite the significance of the project in terms of team capacity, it is already clear that the new site and CRM will offer rich insights and opportunities for the development of our members, beneficiaries and YTAS’s future plans. We have experimented with insights we've been able to draw from the capabilities of our new CRM, and are in the process of refining our ongoing comms approach to this.

 

SECTOR GRANTS

 

We were able to provide another round of our sector grants in 2022, thanks to continue support from the Gannochy Trust, MacRobert Trust and Creative Scotland’s Recovery Fund. During the year we implemented several improvements to the grant’s application and support processes, based on 2021-22 scheme feedback.

 

Funding up to £3,000 was available for projects and activities which addressed local youth theatre access, resource and capacity, workforce or training issues. We received 26 applications and were able to award eight grants, which added up to just under £22,000 of direct support and investment across the sector. The 2022 grants directly benefitted 134 young people and 60 youth theatre leaders, with a wider indirect benefit recorded for 3,500 participants, leaders and audience.

 

Submissions in 2022 fell into many different categories, including ongoing running costs, provision of free access, additional staff or equipment, training staff and young leaders, costs for a new production or project, costs to provide for a new targeted group (typically for a protected characteristic or characteristic of deprivation), and outreach or collaboration costs. Below is an outline of some of the successful projects:

 

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 4 -

 

 

 

 

 

 

 

 

DEVELOPING MEMBERSHIP SUPPORT

 

During the year YTAS undertook a key piece of research and development work to improve our Membership Development plans and resources.

 

During the pandemic, YTAS took on a lead role for the sector significantly increasing the direct support we provided youth theatre leaders across the country. This also included the development of many new digital resources, guidance, and approaches. This gave us a fresh insight into the needs and challenges of youth theatre organisations and managers across the country, and how YTAS could support them to develop their organisational practices in the short and long term.

 

By committing to developing their organisational practices together we knew it would substantially benefit their youth theatre’s participants, staff, volunteers, and organisational sustainability. However, most managers had considerable capacity issues which was limiting their ability to stay on top of developing the wide range of organisational practices that they wanted, and often needed, to.

 

To address this need, YTAS employed an experienced consultant, Hannah Justad, to work with the team to develop plans and resources for a new approach to membership support and development. We also undertook extensive consultation with 9 of our members, youth theatre organisations of varying sizes and geographical spread, to guide the development of the new resources and support. As a result of this work, we have now established an online Membership Support Hub that youth theatre leaders can work through in their own time and with direct support from YTAS, that we will pilot rollout of in 2023-24.

 

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 5 -

The Hub is made up of four Support Zones with resources, tools and templates to support youth and third sector organisations to run as legal and sustainable businesses. In short, we’ve done the searching for the managers.

 

 

 

 

 

During the development and design of the Membership Support Hub we ensured that the challenges around capacity that youth theatre managers face remained at the forefront of our plans. This informed two key aspects of the approach we’ve developed for Membership Support.

 

Firstly, the importance of a dedicated Membership Support Coordinator role on the YTAS team who could be their informed ally supporting their commitment to developing organisational practices. The Coordinator will create and manage a database to track which members are accessing support, and what support, progress and recommendations are being made. They will also keep the resources and legislation up to date on the Hub by working closely with sector partners such as Youth Scotland, SCVO, the Scottish Government and Creative Scotland, and members of the YTAS team.

 

Secondly, a short checklist that managers can quickly complete to identify the areas they already have covered or may want to prioritise. The checklist has the potential to be used in a variety of ways. Initially as a baseline or ‘health check’ when a member gets in touch for support, but it could also be used periodically to track progress. It could be used by the members themselves or by the Coordinator and/or jointly as part of a collaborative process. The checklist could be used as a focus during a coaching process between a member organisation and the Coordinator.

 

Both YTAS and the members involved in guiding the development of the new Membership Support Hub are excited about this new evolution of our work together, and the first pilot rollout in Autumn 2023. Overall feedback from the members on the new provision included the following insights:

 

 

 

 

 

 

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 6 -

SECTOR DEVELOPMENT (artform and workforce)

 

 

SECTOR TRAINING

 

During the year we delivered 26 sector training sessions online and in-person that developed the skills and confidence of 275 leaders. Training was programmed under the themes of:

 

 

Feedback from leaders attending the training demonstrated the quality and impact of the sessions on their practice:

 

 

 

 

 

 

 

 

NATIONAL CONVENTION OF YOUTH DRAMA 2023

 

We held our National Convention of Youth Drama at the Festival Theatre in Edinburgh in March 2023, in partnership with Capital Theatres. As our first Convention since the pandemic, the focus of the event was on rebuilding, regrouping, and sharing a collective plan for the future of our sector.

 

73 delegates attended the day which included a keynote presentation from Dr Livia Tomova sharing insights from her research which investigates how stress, loneliness and social isolation affects the adolescent brain and mind. Questions and discussion then focussed on the role and impact that youth theatre arts can play in helping to address these issues.

 

The rest of the day included group discussions on the current role and needs of: freelancers, managers, teachers and artists linked to our sector; as well as opportunities to improve how we can better address: wellbeing, access and inclusion and the rights of children and young people. There was also an opportunity for delegates to shout about their work and to catch up with old friends and colleagues (and to meet new ones!).

 

An overview of the event, including photos, filmed presentations, group discussion notes and resources can be seen online at YTAS’s website.

 

As a result of attending the National Convention of Youth Drama 2023:

 

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 7 -

Delegates who attended the Convention noted the following highlights:

 

 

Delegates who attended the Convention gave the following feedback:

 

 

DIRECTOR’S DEVELOPMENT PROGRAMME

 

We reestablished our full Director's Development Programme (DDP) as an eight-month mentoring and development programme from August 2022 to March 2023 for eight selected directors, listed below.

 

 

The Directors each received six days of training, events, tickets, travel, and accommodation provided throughout the programme by Youth Theatre Arts Scotland. This included a training bursary and small resources budget to allow them to attend and work on their individual projects.

 

Over the course of the eight-month programme, the directors shared practice, worked one-to-one with National Theatre of Scotland dramaturg Rosie Kellagher, and were given the space and resource to create ambitious new work with talented young performers. DDP concluded in March with a night of bold new works-in-progress at ‘Emergence 2023’ at the Traverse Theatre.

 

Feedback from some of the directors on the project:

 

 

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 8 -

 

 

 

BUZZ NETWORK

 

2022-23 saw our Creative Europe ‘BUZZ Network’ project get back underway, as it was originally intended, after a two-year hiatus of delayed and adapted plans. The partners from Scotland, Ireland, Norway, Germany, and Belgium planned and delivered the following week-long in-person Artist Labs throughout the year:

 

 

The sessions brought together 50 professional youth theatre artists from 17 different countries, alongside many more artists and organisations from the hosts region.

You can see the results from the BUZZ Network at www.buzznetwork.eu/

 

During the year, we also started planning further BUZZ events that will be held in Scotland and Ireland in June and November 2023, and continued developing plans for the other elements of the project, mapping key venues and contacts across the continent and developing our shared web platform.

 

 

NATIONAL YOUTH EVENTS AND PROJECTS

 

 

NATIONAL FESTIVAL OF YOUTH THEATRE 2022

 

The National Festival of Youth Theatre (NFYT) returned in 2022 for the fourteenth staging of the event. During 2020 and 2021 YTAS had to suspend all our in-person national events, due to COVID. NFYT returning in 2022 marked a milestone in the recovery of the sector.

 

The festival was held in Ayr between 1-4th July, in partnership with the Gaiety Theatre and South Ayrshire Council (SAC). Performances were held at the Gaiety Theatre, workshops were in SAC venues across the town and the festival campsite was at nearby Rozelle Park.

 

Throughout the weekend, NFYT hosted 7 performances, 27 workshops and 3 social events. 12 groups, 96 young people, 33 leaders and 24 staff, volunteers and facilitators attended from

 

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 9 -

Despite a high-level of interest in NFYT returning, the number of groups attending the overall event was lower than before the pandemic. This was because some youth theatres across Scotland struggled to continue during lockdown, and many were still recovering their local activities throughout 2022, so weren’t ready for another opportunity like NFYT. However, those we have followed up with have consistently told us NFYT remains firmly in their plans. This includes many youth groups focussing on disabled and disadvantaged participants that we remain in regular contact with.

 

Another challenge we encountered was that planning for the festival began amidst continuing COVID outbreaks and restrictions in 2021 and 2022. This produced a range of new project management tasks and challenges. We carried out additional consultation with groups, pre-event briefings online and COVID safety measures during the weekend. We also adjusted the festival programme to reduce any potential stress for groups and increase opportunities for bonding, due to many young people not experiencing trips or residentials for several years.

 

All the additional work and attention, outlined above, led to the festival being a great success, with incredibly positive feedback from participants and leaders:

 

 

As a result of attending NFYT 2022:

 

 

Young people who attended NFYT described it in the following ways:

 

 

Leaders and volunteers who attended NFYT gave the following feedback:

 

 

 

 

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 10 -

The funds secured for our ‘Access NFYT’ development enabled us to sustain the low level of participation fees and provide a range of access supports before and during the weekend. This included:

 

 

This attention to access resulted in 10 participants attending NFYT 2022 from the 20% most deprived postcodes in Scotland and 35 participants with access requirements and / or debilitating medical conditions. Of note this year, was a rise in participant’s reporting a mental health condition in advance of attending.

 

Our evaluation captured positive feedback on the impact of our Access NFYT supports, as well as the helpfulness of YTAS and NFYT staff in accommodating access adjustments.

 

 

 

As well as the COVID and access adjustments we made to NFYT in 2022, YTAS implemented several digital developments which aided elements of the event’s accessibility, planning, delivery and evaluation, including online briefings and streamed of performances throughout the weekend.

 

We also undertook a range of new activities which helped reduce the environmental impact of the event including recording attendees transport, encouraging low carbon impact choices, purchasing vegware for catering, and increased recycling bins and messaging.

 

 

THE SECTOR’S INTERMEDIARY

 

Throughout the year YTAS continued to undertake and develop other aspects of our intermediary role.

 

 

We increased our knowledge and influence through:

 

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 11 -

We improved our company’s strategy and approach to:

 

We improved our company’s resilience and processes through:

 

Financial review

 

YTAS has had a strong and consistent track record of good financial management since the charity was established in 2004. We have consistently set and delivered balanced budgets, attracted significant external funding from a range of sources and gradually developed prudent reserves.

 

Finances are managed by the CEO, supported by a freelance bookkeeper, and management accounts are presented at each board meeting in addition to the annual approval of accounts. YTAS’s accounts are compiled by McFadden Associates Limited and always filed in good time with Companies House, as are our annual reports to the Office of the Scottish Charity Registrar.

 

Board recruitment and skills audits have ensured there is experienced oversight of our finances and financial planning. YTAS’s account keeping is specified in its articles of association and the management accounts are presented and scrutinised at each board meeting. The principal aim of all financial oversight and management is to support YTAS’s mission and objectives. As well as the board meetings, YTAS holds strategic planning days with the CEO and the board where financial planning is discussed within the context of the organisation's strategic ambitions.

 

An organisation risk register is updated for every board meeting which includes potential financial risks. The register is closely monitored, and risks are mitigated through cost management and expenditure scheduling.

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 12 -

Reserves and Designated Funds

 

The board members consider that a minimum level of free reserves equal to three months of core salaries plus a contingency equivalent to statutory redundancy payment is sufficient to provide for the organisation to respond to unforeseen events.  On this basis, the level of reserves is currently fixed at £58,000. 

 

Further funds make up a Sector Grants and Bursaries Fund (£5,000), received directly from donations to support YTAS member youth theatre groups and leaders, and a Strategic Development and Resilience Fund applied to projects which increase the resilience and impact of the charity’s operations and sector support, in pursuance of our strategic objectives. The amount of funds that have been designated for this in the year ahead is £54,034 to proceed with piloting a new membership support role and services (£31,000) as well as a contribution towards addressing our increased operating costs and standstill core funding since 2015 (23,034).

 

Careful management of our funding and expenditure has enabled YTAS to designate some of its current unrestricted funds towards key elements of the charity’s resilience and impact in the year ahead.  This includes allocated funds for YTAS’s Reserves, Sector Grants and Bursaries Fund, a new Membership Support service and addressing increased costs. Designating current unrestricted funds in this way responds to the current challenge and risk foreseen by YTAS and many other charities in securing funding for our activities and sustainability in the next few years.

Structure, governance and management

 

Youth Theatre Arts Scotland (YTAS) is a company limited by guarantee and a registered charity (SC035765). The company is governed by a board of directors/trustees in accordance with its Articles of Association.

The Directors who served during the year were:

 

Hazel Ayres
Mhairi Gilmour
Rishaad Ait El Moudden
(Resigned 22 June 2022)
Dr Marisa De Andrade
Lydia Demaison
Lisa Mathieson
Fergus McMillan
Gillian Lithgow
Amanda Skinner-Welsh
(Resigned 27 September 2022)

All directors are members of the company and guarantee to contribute £1 in the event of winding up of the company. None of the directors has any beneficial interest in the company.

 

The board maintains a range of lay experience to balance membership within and out with Scotland’s cultural sector to ensure a good range of skills and experience is brought to bear at a strategic level. If a vacancy exists on the board, or there is a requirement for a director of specific expertise or experience, then potential board members are sought through an open recruitment policy. Selection and appointment are based on objective assessment of candidates’ respective skills and experience whilst taking account of the balance of skills and characteristics already represented on the board. Directors undergo periodic skills audits to identify gaps in their personal or general board's expertise and the board has a Training Policy to ensure all directors are aware of their responsibilities and equipped to fulfil their duties as directors/trustees.

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 13 -

YTAS’s board includes dedicated positions for young people aged 18-25. The ‘Young Board Members’ take a lead responsibility as youth advocates for Scotland’s youth theatre participants. The Young Board Members hold the same legal powers and responsibilities as the other YTAS directors.

 

YTAS maintains a register of directors’ interests in accordance its Articles of Association and Board Members’ Code of Conduct. Directors take decisions, and exercise their powers and responsibilities, to promote the success of the company in achieving its objects, irrespective of any office, post, engagement or other connection which they may have.

 

The board has overall responsibility of the affairs of the charity, and ensuring that it is solvent, well-run, and delivering the charitable outcomes for the benefit of the public for which it has been set up. The board has delegated the responsibility for the day-to-day running of the organisation to YTAS’s CEO. This includes fundraising, staff management, bookkeeping, marketing and project development. The CEO attends all board meetings which are held on a quarterly basis. The agenda for board meetings is always published in advance. The CEO is responsible for informing the board of any issues pertaining to the running of YTAS, including the ongoing financial position of the organisation and all activities being undertaken to achieve the objectives of the organisation.

 

The directors have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

During the year the core staff team included:

 

 

As well as the core staff posts listed above, YTAS provided several other freelance contracts throughout the year to support the delivery and development of its events and services. This included YTAS’s Bookkeeper since 2013, Karen Caillaud (of Keeping Account).

The Directors' report was approved by the Board of Directors.

Hazel Ayres
Director
Dated: 5 September 2023
YOUTH THEATRE ARTS SCOTLAND
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS OF YOUTH THEATRE ARTS SCOTLAND
- 14 -

I report on the financial statements of the charity for the year ended 31 March 2023, which are set out on pages 15 to 28.

Respective responsibilities of Directors and examiner

The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, and they consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is 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 our attention.

Basis of independent examiner's report

My examination was carried out in accordance with the Statement of Standards for Reporting Accountants and Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the 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 undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare accounts which accord with the accounting records and comply with the accounting requirements of Regulation 8 of the 2006 Accounts Regulations and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities;

 

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

David Stewart CA
19 Rutland Square
Edinburgh
EH1 2BB
Dated: 5 September 2023
YOUTH THEATRE ARTS SCOTLAND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 15 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
Notes
£
£
£
£
£
£
Income from:
Donations and grants
3
208,820
-
208,820
142,186
-
142,186
Income from charitable activities
4
203,268
-
203,268
99,939
-
99,939
Investments
5
145
-
145
3
-
3
Total income
412,233
-
412,233
242,128
-
242,128
Expenditure on:
Charitable activities
6
354,643
8,465
363,108
226,988
54,682
281,670
Net income/(expenditure) for the year/
Net movement in funds
57,590
(8,465)
49,125
15,140
(54,682)
(39,542)
Fund balances at 1 April 2022
59,444
62,119
121,563
44,304
116,801
161,105
Fund balances at 31 March 2023
117,034
53,654
170,688
59,444
62,119
121,563

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

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
YOUTH THEATRE ARTS SCOTLAND
BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
- 16 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
10
755
1,510
Current assets
Debtors falling due after one year
11
52,374
50,171
Debtors falling due within one year
11
1
3,130
Cash at bank and in hand
209,510
202,667
261,885
255,968
Creditors: amounts falling due within one year
12
(29,036)
(56,054)
Net current assets
232,849
199,914
Total assets less current liabilities
233,604
201,424
Creditors: amounts falling due after more than one year
13
(62,916)
(79,861)
Net assets
170,688
121,563
Income funds
Restricted funds
14
53,654
62,119
Unrestricted funds
Designated funds
15
59,034
-
General unrestricted funds
58,000
59,444
117,034
59,444
170,688
121,563
YOUTH THEATRE ARTS SCOTLAND
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2023
31 March 2023
2023
2022
Notes
£
£
£
£
- 17 -

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 2023.

The Directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

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

The financial statements were approved by the Directors on 5 September 2023
Hazel Ayres
Trustee
Company Registration No. SC269952
YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 18 -
1
Accounting policies
Company information

Youth Theatre Arts Scotland is a private company limited by guarantee incorporated in Scotland. The registered office is 64a Cumberland Street, Edinburgh, EH3 6RE.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

 

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

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

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

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Directors 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 Directors in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the Directors for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

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

1.4
Incoming resources
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.

YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 19 -
1.5
Resources expended

Expenditure is recognised when a liability is incurred.

Charitable activities include expenditure associated with staging conferences and events for the benefit of Youth Theatre groups and include both direct and support costs relating to this activity.

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

Support costs include central functions and have been allocated to the charitable activity on a basis consistent with their use.

1.6
Tangible fixed assets

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

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

Computer equipment
- 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7
Impairment of fixed assets

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

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/(expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

 

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8
Cash and cash equivalents

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

YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 20 -
1.9
Financial instruments

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

 

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

 

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

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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.

1.10
Employee benefits

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

 

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

YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 21 -
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Directors 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
Donations and grants
2023
2022
£
£
Core Grants, donations and sponsorship
208,820
142,186
208,820
142,186
For the year ended 31 March 2022
142,186

Included in Grants and donations are:-

 

Creative Scotland - Regular Funding - £133,333

Creative Scotland - Recovery Fund - £56,568

Creative Scotland - NYAAG funds - £2,000

Donations/Sponsorship - £16,919

YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 22 -
4
Income from charitable activities

Earned

income

Funding and sponsorship
Core earned income
Total
2022
£
£
£
£
£
Festivals: NFYT/Chrysalis/I Heart YT
18,310
25,849
-
44,159
-
Backstage Trust
-
18,240
-
18,240
-
Hugh Fraser Foundation
-
5,000
-
5,000
-
Creative Scotland Youth Arts Training Fund
-
-
-
-
6,500
Scottish Government - Communities Recovery Fund
-
-
-
-
24,411
Stafford Trust
-
5,000
-
5,000
-
Foyle Foundation
-
16,200
-
16,200
-
NVYOS Fund/Youthlink
-
20,000
-
20,000
16,450
Scottish Government - Adapt and Thrive
-
-
-
-
23,000
JTH Charitable Trust
-
500
-
500
-
People's Postcode Lottery
-
12,000
-
12,000
-
Macrobert Trust
-
9,462
-
9,462
-
William Syson Foundation
-
7,500
-
7,500
-
Thistledown Trust
-
2,000
-
2,000
-
The Gannochy Trust
-
19,500
-
19,500
16,000
Meikle Foundation
-
2,000
-
2,000
-
Interchange
-
-
-
-
2,686
In-kind support
-
37,000
-
37,000
7,000
YTAS Membership
-
-
3,654
3,654
3,557
Sector Training
-
-
1,053
1,053
313
Other income
-
-
-
-
22
18,310
180,251
4,707
203,268
99,939
Analysis by fund
Unrestricted funds
18,310
180,251
4,707
203,268
For the year ended 31 March 2022
Unrestricted funds
2,686
93,361
3,892
99,939
5
Investments
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Interest receivable
145
3
YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 23 -
6
Charitable activities
Support for youth theatre
Support for youth theatre
2023
2022
£
£
Staff costs
175,776
150,678
Depreciation and impairment
755
755

Sector research and resources

1,382
570

Sector training and support

50,656
65,144

National Festival of Youth Theatre

41,139
-

Interchange

3,759
6,753

In kind support

37,000
7,000

BUZZ Network

8,465
5,190
318,932
236,090
Share of support costs (see note 7)
38,645
37,597
Share of governance costs (see note 7)
5,531
7,983
363,108
281,670
Analysis by fund
Unrestricted funds
354,643
226,988
Restricted funds
8,465
54,682
363,108
281,670
YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 24 -
7
Support costs
Support costs
Governance costs
2023
Support costs
Governance costs
2022
£
£
£
£
£
£
Rent
921
-
921
1,312
-
1,312

Staff expenses

3,959
-
3,959
1,078
-
1,078

Staff Training

913
-
913
2,619
-
2,619

Office resources

2,090
-
2,090
1,115
-
1,115

Postage

33
-
33
51
-
51

Marketing and communications

621
-
621
1,960
-
1,960

Bookkeeper

2,553
-
2,553
2,075
-
2,075

IT Support

2,988
-
2,988
342
-
342

Bank charges

710
-
710
571
-
571

Fundraising Consultant

20,461
-
20,461
11,662
-
11,662
Working from Home allowance
1,694
-
1,694
1,678
-
1,678
Website Development
1,702
-
1,702
13,134
-
13,134
Accountancy
-
1,080
1,080
-
1,056
1,056
Legal and professional
-
4,438
4,438
-
6,629
6,629

Governance

-
13
13
-
298
298
38,645
5,531
44,176
22,785
7,983
30,768
Analysed between
Charitable activities
38,645
5,531
44,176
37,597
7,983
45,580
8
Directors

None of the Directors (or any persons connected with them) received any remuneration during the year, but 2 of them were reimbursed a total of £1,445 for expenses (2022- 1 was reimbursed £9).

YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 25 -
9
Employees
Number of employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Organisation
7
7
Employment costs
2023
2022
£
£
Wages and salaries
158,356
137,999
Social security costs
9,419
7,233
Other pension costs
8,001
5,446
175,776
150,678

The key management personnel of the charity, comprise the Chief Executive. The total employee benefits of the key management personnel of the charity were £46,501 (2022: £43,455).

There were no employees whose annual remuneration was £60,000 or more.
10
Tangible fixed assets
Computer equipment
£
Cost
At 1 April 2022
12,945
At 31 March 2023
12,945
Depreciation and impairment
At 1 April 2022
11,435
Depreciation charged in the year
755
At 31 March 2023
12,190
Carrying amount
At 31 March 2023
755
At 31 March 2022
1,510
YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 26 -
11
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
1
1
Prepayments and accrued income
-
3,129
1
3,130
2023
2022
Amounts falling due after more than one year:
£
£
Other debtors
52,374
50,171
Total debtors
52,375
53,301
12
Creditors: amounts falling due within one year
2023
2022
£
£
Other taxation and social security
1,273
1,014
Accruals and deferred income
27,763
55,040
29,036
56,054
13
Creditors: amounts falling due after more than one year
2023
2022
£
£
Other creditors
62,916
79,861
14
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Balance at
1 April 2021
Resources expended
Balance at
1 April 2022
Resources expended
Balance at
31 March 2023
£
£
£
£
£
BUZZ Network
73,505
(11,386)
62,119
(8,465)
53,654
Youth Arts Emergency Fund
43,296
(43,296)
-
-
-
116,801
(54,682)
62,119
(8,465)
53,654
YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
14
Restricted funds
(Continued)
- 27 -

YTAS is the lead partner for five organisations involved in delivery of the Creative Europe ‘BUZZ Network’ project, which runs between 2019-2024. YTAS administers all project funds from the EU with the partners, which predominantly cover international travel and accommodation. The restricted funds outlined above for YTAS can therefore only be spent on the approved international travel and collaboration project activities.

 

The ‘other debtors due in more than one year’ listed under note 11 is the 30% balance of funding expected from the EU at the end of the project, upon completion and approval of reports from all partners.

 

The ‘other creditors due in more than one year’ listed under note 13 is the amount which is due to the other BUZZ partners throughout the full project for their agreed costs. 

 

This year’s movement of funds noted for the BUZZ Network of £8,465 includes project expenditure of £11,173 and an exchange gain of £2,708 in the value of sterling.  The project funds are in a Euro currency account administered by YTAS.

15
Designated funds
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
Movement in funds
Incoming resources
Balance at
1 April 2022
Transfers
Balance at
31 March 2023
£
£
£
£
Sector Grants and Bursaries Fund
-
-
5,000
5,000
Strategic Development and Resilience Fund
-
-
54,034
54,034
-
-
59,034
59,034

Designated funds include a Sector Grants and Bursaries Fund (£5,000), received directly from donations to support YTAS member youth theatre groups and leaders, and a Strategic Development and Resilience Fund applied to projects which increase the resilience and impact of the charity’s operations and sector support, in pursuance of our strategic objectives.

 

The amount of funds that have been designated for this in the year ahead is £54,034 to proceed with piloting a new membership support role and services (£31,000) as well as a contribution towards addressing our increased operating costs and standstill core funding since 2015 (23,034).

 

YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 28 -
16
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Fund balances at 31 March 2023 are represented by:
Tangible assets
755
-
755
1,510
-
1,510
Current assets/(liabilities)
116,279
116,570
232,849
57,934
141,980
199,914
Long term liabilities
-
(62,916)
(62,916)
-
(79,861)
(79,861)
117,034
53,654
170,688
59,444
62,119
121,563
2023-03-312022-04-01falseCCH SoftwareiXBRL Review & Tag 2022.2SC2699522022-04-012023-03-31SC269952bus:Director12022-04-012023-03-31SC269952bus:Director22022-04-012023-03-31SC269952bus:Director32022-04-012023-03-31SC269952bus:Director42022-04-012023-03-31SC269952bus:Director52022-04-012023-03-31SC269952bus:Director62022-04-012023-03-31SC269952bus:Director72022-04-012023-03-31SC269952bus:Director82022-04-012023-03-31SC269952bus:Director92022-04-012023-03-31SC2699522023-03-31SC2699522022-03-31SC2699522021-04-012022-03-31SC269952bus:FRS1022022-04-012023-03-31SC269952bus:IndependentExaminationCharity2022-04-012023-03-31SC269952bus:FullAccounts2022-04-012023-03-31xbrli:purexbrli:sharesiso4217:GBP