IRIS Accounts Production v24.3.0.553 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC1438782023-03-31SC1438782024-03-31SC1438782023-04-012024-03-31SC1438782022-03-31SC1438782022-04-012023-03-31SC1438782023-03-31SC143878ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-31SC143878ns15:PoundSterling2023-04-012024-03-31SC143878ns11:FRS1022023-04-012024-03-31SC143878ns11:IndependentExaminationCharity2023-04-012024-03-31SC143878ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC143878ns11:FullAccounts2023-04-012024-03-31SC143878ns11:CharitiesSORP2023-04-012024-03-31SC143878ns16:EnglandWales2023-04-012024-03-31SC143878ns11:RegisteredOffice2023-04-012024-03-31SC143878ns0:Trustee22023-04-012024-03-31SC143878ns0:Trustee32023-04-012024-03-31SC143878ns0:Trustee42023-04-012024-03-31SC143878ns0:Trustee52023-04-012024-03-31SC143878ns0:Trustee62023-04-012024-03-31SC143878ns0:Trustee12023-04-012024-03-31SC143878ns0:Trustee72023-04-012024-03-31SC143878ns0:Trustee82023-04-012024-03-31SC143878ns0:Trustee92023-04-012024-03-31SC143878ns11:CompanySecretary12023-04-012024-03-31SC143878ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC143878ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC143878ns0:Activity102023-04-012024-03-31SC143878ns0:TotalUnrestrictedFundsns0:Activity102023-04-012024-03-31SC143878ns0:Activity10ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC143878ns0:Activity102022-04-012023-03-31SC143878ns0:Activity122023-04-012024-03-31SC143878ns0:Activity12ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC143878ns0:Activity12ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC143878ns0:Activity122022-04-012023-03-31SC143878ns0:Activity82023-04-012024-03-31SC143878ns0:TotalUnrestrictedFundsns0:Activity82023-04-012024-03-31SC143878ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC143878ns0:Activity82022-04-012023-03-31SC143878ns0:Activity92023-04-012024-03-31SC143878ns0:TotalUnrestrictedFundsns0:Activity92023-04-012024-03-31SC143878ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC143878ns0:Activity92022-04-012023-03-31SC143878ns0:TotalUnrestrictedFunds2023-03-31SC143878ns0:TotalRestrictedIncomeFunds2023-03-31SC143878ns0:TotalUnrestrictedFunds2024-03-31SC143878ns0:TotalRestrictedIncomeFunds2024-03-31SC143878ns10:WithinOneYear2024-03-31SC143878ns10:WithinOneYear2023-03-31SC14387822023-04-012024-03-31SC14387832023-04-012024-03-31SC143878ns10:OwnedAssets2023-04-012024-03-31SC143878ns10:OwnedAssets2022-04-012023-03-31SC143878ns0:TotalUnrestrictedFunds2022-04-012023-03-31SC143878ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC143878ns0:TotalUnrestrictedFundsns0:Activity102022-04-012023-03-31SC143878ns0:Activity10ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC143878ns0:Activity12ns0:TotalUnrestrictedFunds2022-04-012023-03-31SC143878ns0:Activity12ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC143878ns0:TotalUnrestrictedFundsns0:Activity82022-04-012023-03-31SC143878ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC143878ns0:TotalUnrestrictedFundsns0:Activity92022-04-012023-03-31SC143878ns0:Activity9ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC143878ns10:ComputerEquipment2023-03-31SC143878ns10:ComputerEquipment2023-04-012024-03-31SC143878ns10:ComputerEquipment2024-03-31SC143878ns10:ComputerEquipment2023-03-31
REGISTERED COMPANY NUMBER: SC143878 (Scotland)
REGISTERED CHARITY NUMBER: 023666














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

BIRDS OF PARADISE THEATRE COMPANY
LIMITED

BIRDS OF PARADISE THEATRE COMPANY
LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2024










Page

Report of the Trustees 1 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Notes to the Financial Statements 9 to 13

BIRDS OF PARADISE THEATRE COMPANY
LIMITED (REGISTERED NUMBER: SC143878)

REPORT OF THE TRUSTEES
For The Year Ended 31 March 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 March 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
Objectives and aims
Birds of Paradise promotes the profile of disabled artists. Our national tour is the lynchpin of all our artistic policy, linking to all our other projects and raising the profile of inclusive practices throughout Scotland.

The company produces new works that are developed by culturally diverse teams of talented artists and performers. Our work is artistically excellent, provocative, innovative and entertaining. We promote our work on both national and international stages.

Birds of Paradise is a force for change in Scottish theatre. It has a unique vision that presents disability as an opportunity to explore untold stories and takes a unique approach to the delivery of these stories by pioneering a radical dramatic language that explores the 'aesthetic of access'.


BIRDS OF PARADISE THEATRE COMPANY
LIMITED (REGISTERED NUMBER: SC143878)

REPORT OF THE TRUSTEES
For The Year Ended 31 March 2024


ACHIEVEMENT AND PERFORMANCE
Charitable activities
Don't. Make. Tea.
With the tagline 'Benefits assessments can be an absolute killer', Don't. Make. Tea. told the story of a visually impaired woman being assessed for disability benefits in a darkly comedic way. Written by Rob Drummond and directed by Robert Softley Gale, this was our biggest and most complex tour for over seven years. Between 21st March and 19th April we toured to Traverse Theatre (Edinburgh), Soho Theatre (London), The Gaiety Theatre (Ayr), Tron Theatre (Glasgow), Cumbernauld Theatre at Lanternhouse (Cumbernauld) and Ffwrnes Theatre (Llanelli, Wales). With 2,015 tickets sold across 20 shows, this was a hugely successful production that received a raft of 4 and 5-star reviews.

Benefits events
Three engagement events we offered around the tour - at Graeae Studios in London, Sherman Theatre in Cardiff, Wales alongside Ramps Cymru and online. These sought to involve disabled people who might not otherwise visit theatres and focussed on what a utopian benefits system might look like.

Orbits
Installed at Fruitmarket Gallery, Edinburgh from 28th April to 5th May 2023. Access event held exploring creative approaches to verbal description in non narrative, abstract movement work.

In September 2023, Orbits was presented in Croydon at the Liberty Festival 2023. The film installation offered a unique and intimate space amongst the bustle of the festival, with audiences free to come and go as they pleased.

Super Special Disability Roadshow - Live!
Developed and premiered earlier in 2023, this hybrid film and live performance toured to the Latitude Festival, Suffolk on Friday 21st, Saturday 22nd July 2023.

BOP Young Artists

Youth Arts Online
In July 2023 we piloted BOP Youth Arts Online, led by Ink Asher Hemp and Mal Fraser. The young people involved really enjoyed these online arts workshops, and we plan to run this as a summer project again in future. "He enjoyed sharing things he is interested in with others and to talking to them…It felt safe" (parent of a participant)

ShapeChangers
In collaboration with SusTrans Scotland, three disabled young artists were commissioned to create an exciting public artwork on the National Cycle Network. Melissa Cassidy, Lloyd Darko and Cleopatra Gabriel were supported by theatre-maker Ink Asher Hemp to create an outdoor performance exploring stories of community change and envisioning what the future might look like. The outdoor performance was filmed by film-maker Mal Fraser, and was then screened on the National Cycle Network via a bicycle-powered cinema!

Locked World
In November 2023 we launched disability-centred digital arts platform Locked World - https://locked-world.boptheatre.co.uk/ - with an online event at which commissioned artists Sandra Alland, Rylan Gleave and Georgia Holman shared reflections on the experiences of making their artworks.

BOP Writers
Throughout the Spring and Autumn three groups of emerging disabled playwrights met - online and in-person - to support each other's development. These groups were led by disabled playwright Nelly Kelly.

In partnership with Playwrights' Studio Scotland we undertook two evenings of new work from the BOP Writers development programme. The evenings featured new writing from 12 emerging disabled playwrights.

For the third consecutive year we ran the Disabled Playwright Support Programme in partnership with Playwrights' Studio Scotland. Bel Pye was awarded with the bursary and went on to develop their idea with mentoring support from Uma Nada-Rajah.

Training and Consultation - UK and International

BIRDS OF PARADISE THEATRE COMPANY
LIMITED (REGISTERED NUMBER: SC143878)

REPORT OF THE TRUSTEES
For The Year Ended 31 March 2024


Across the year, 236 individuals were trained across 14 Disability Equality Training sessions. Access audits were also undertaken for clients such as the Edinburgh International Festival and National Theatre of Scotland. Our ongoing training and consultation work with Edinburgh Festival Fringe expanded to include training for artists. There was an increased focus on neurodivergence and developing artist access statements.

Larger consultation projects during this period included funding from the British Council Peru collaborating Capaz on a policy session for the Ministry of Culture Peru. As part of BOP's 30th celebrations free training was offered via the Federation of Scottish Theatre 59 participants across two sessions, giving back to the sector.

YACs (Youth Arts Consultants) are now employed in delivery of our core training and continue to deliver some consultations, such as website and building audits.

International
For the International Day of Persons with Disabilities - December 3rd - Robert was invited to Guangzhou, China to speak at the 'Our Story' Disability Arts conference.

House Lights Up!
Research report looking at experiences and delivery of relaxed performance in Scotland produced by BOP, on behalf of the Federation of Scottish Theatre, funded by Creative Scotland. House Lights Up! was launched on 19th May 2023 at The Hub, Edinburgh.

Access Scottish Theatre
BOP continues to produce and deliver Access Scottish Theatre on behalf of the Federation of Scottish Theatre, listing all audio described, BSL interpreted and captioned performances throughout Scotland.

FINANCIAL REVIEW
Principal funding sources
Funding from Creative Scotland has been the major source of funding this year. Additional funding came from partners and earned income.

Reserves policy
The trustees establish the level of reserves that the charity ought to have. Reserves are needed to bridge the funding gaps between spending and receiving resources. The trustees therefore consider the ideal level of operational reserves would be six months operating costs of approximately £78,000 at 31 March 2024.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a charitable company limited by guarantee, and registered as a charity 16 April 1993.

The company is limited by guarantee and governed by its Memorandum and Articles of Association. The liability of members is limited to £1 each. The company is accepted as a charitable body by the Inland Revenue. The Board of Directors set the policies of the company and controls the day to day running of the company.

Recruitment and appointment of new trustees
The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee shall cease to hold office at the conclusion of each annual general meeting, but shall then be eligible for re-election.

Risk management
The Management Committee has conducted a review of the major risks to which the charity is exposed to. A risk register has been established and is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risk the charity faces. Significant external risks to funding have led to the development of a strategic plan which will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors.


BIRDS OF PARADISE THEATRE COMPANY
LIMITED (REGISTERED NUMBER: SC143878)

REPORT OF THE TRUSTEES
For The Year Ended 31 March 2024


REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC143878 (Scotland)

Registered Charity number
023666

Registered office
C/o Scottish Youth Theatre
The Old Sheriff Court
105 Brunswick Street
Glasgow
G1 1TF

Trustees
M J Harrison
A Conachan
J Hutchison
J H Nicholson
A Henry
W Mhura
S M Mooney
N Reid
M H J Tam

Since the year end but before the signing date of these accounts, A Henry resigned as a Trustee.

Company Secretary
R Softley Gale

Independent Examiner
Kathleen Benham CA
Benham Conway & Co
Chartered Accountants
16 Royal Crescent
Glasgow
G3 7SL

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 22 October 2024 and signed on its behalf by:





W Mhura - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BIRDS OF PARADISE THEATRE COMPANY
LIMITED (REGISTERED NUMBER: SC143878)



I report on the accounts for the year ended 31 March 2024 set out on pages six to thirteen.

Respective responsibilities of trustees and examiner
The charity's trustees 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 (as amended). The charity's trustees 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 my attention.

Basis of the independent examiner's report
My examination was carried out in accordance with 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 seeking explanations from you as 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 :

(1) 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
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.








Kathleen Benham
The Institute of Chartered Accountants of Scotland

Kathleen Benham CA
Benham Conway & Co
Chartered Accountants
16 Royal Crescent
Glasgow
G3 7SL

22 October 2024

BIRDS OF PARADISE THEATRE COMPANY
LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 March 2024

31.3.24 31.3.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies - - - 80

Charitable activities
Earned income 42,645 25,423 68,068 70,528
Charitable Activities 202,902 10,000 212,902 235,776

Investment income 2 1,886 - 1,886 904
Other income 52,936 - 52,936 -
Total 300,369 35,423 335,792 307,288

EXPENDITURE ON
Charitable activities
Direct Charitable Expenditure 257,539 35,423 292,962 323,477
Administration 62,153 - 62,153 70,950
Total 319,692 35,423 355,115 394,427

NET INCOME/(EXPENDITURE) (19,323 ) - (19,323 ) (87,139 )


RECONCILIATION OF FUNDS
Total funds brought forward 106,473 - 106,473 193,612

TOTAL FUNDS CARRIED FORWARD 87,150 - 87,150 106,473

BIRDS OF PARADISE THEATRE COMPANY
LIMITED (REGISTERED NUMBER: SC143878)

BALANCE SHEET
31 March 2024

31.3.24 31.3.23
Notes £    £   
FIXED ASSETS
Tangible assets 7 669 1,254

CURRENT ASSETS
Debtors 8 21,717 11,174
Cash at bank and in hand 89,720 101,442
111,437 112,616

CREDITORS
Amounts falling due within one year 9 (24,956 ) (7,397 )

NET CURRENT ASSETS 86,481 105,219

TOTAL ASSETS LESS CURRENT
LIABILITIES

87,150

106,473

NET ASSETS 87,150 106,473
FUNDS 11
Unrestricted funds 87,150 106,473
TOTAL FUNDS 87,150 106,473

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 charitable company.


BIRDS OF PARADISE THEATRE COMPANY
LIMITED (REGISTERED NUMBER: SC143878)

BALANCE SHEET - continued
31 March 2024

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


The financial statements were approved by the Board of Trustees and authorised for issue on 22 October 2024 and were signed on its behalf by:





W Mhura - Trustee

BIRDS OF PARADISE THEATRE COMPANY
LIMITED

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Office equipment - 25% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Government grants
Government grants in respect of revenue expenditure are credited to the profit and loss account in the period to which they relate.


BIRDS OF PARADISE THEATRE COMPANY
LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024


2. INVESTMENT INCOME
31.3.24 31.3.23
£    £   
Bank interest 1,886 904

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.24 31.3.23
£    £   
Depreciation - owned assets 585 782

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.


5. STAFF COSTS
31.3.24 31.3.23
£    £   
Wages and salaries 128,726 133,415
Social security costs 6,520 7,557
Other pension costs 4,758 3,845
140,004 144,817

The average monthly number of employees during the year was as follows:

31.3.24 31.3.23
Staff 5 5

No employees received emoluments in excess of £60,000.


BIRDS OF PARADISE THEATRE COMPANY
LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024


6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 80 - 80

Charitable activities
Earned income 44,178 26,350 70,528
Charitable Activities 235,776 - 235,776

Investment income 904 - 904
Total 280,938 26,350 307,288

EXPENDITURE ON
Charitable activities
Direct Charitable Expenditure 297,127 26,350 323,477
Administration 70,950 - 70,950
Total 368,077 26,350 394,427

NET INCOME/(EXPENDITURE) (87,139 ) - (87,139 )


RECONCILIATION OF FUNDS
Total funds brought forward 193,612 - 193,612

TOTAL FUNDS CARRIED FORWARD 106,473 - 106,473

7. TANGIBLE FIXED ASSETS
Office
Equipment
£   
COST
At 1 April 2023 and 31 March 2024 9,378
DEPRECIATION
At 1 April 2023 8,124
Charge for year 585
At 31 March 2024 8,709
NET BOOK VALUE
At 31 March 2024 669
At 31 March 2023 1,254


BIRDS OF PARADISE THEATRE COMPANY
LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024


8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 19,326 8,806
Other debtors 2,391 2,368
21,717 11,174

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Taxation and social security 2,933 2,912
Other creditors 22,023 4,485
24,956 7,397

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.24 31.3.23
Unrestricted Restricted Total Total
fund fund funds funds
£    £    £    £   
Fixed assets 669 - 669 1,254
Current assets 99,475 11,962 111,437 112,616
Current liabilities (12,994 ) (11,962 ) (24,956 ) (7,397 )
87,150 - 87,150 106,473

11. MOVEMENT IN FUNDS
Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General 106,473 (19,323 ) 87,150

TOTAL FUNDS 106,473 (19,323 ) 87,150

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General 300,369 (319,692 ) (19,323 )

Restricted funds
Restricted Funds 35,423 (35,423 ) -

TOTAL FUNDS 335,792 (355,115 ) (19,323 )


BIRDS OF PARADISE THEATRE COMPANY
LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024


11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
General 193,612 (87,139 ) 106,473

TOTAL FUNDS 193,612 (87,139 ) 106,473

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General 280,938 (368,077 ) (87,139 )

Restricted funds
Restricted Funds 26,350 (26,350 ) -

TOTAL FUNDS 307,288 (394,427 ) (87,139 )

12. OTHER FINANCIAL COMMITMENTS

At 31 March 2024 the charity was committed to make total payments under non-cancellable operating leases of £1,362 (2023, £1,260).

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.