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 2024
YOUTH THEATRE ARTS SCOTLAND
CONTENTS
Page
Directors' report
1 - 11
Independent examiner's report
12
Statement of financial activities
13
Balance sheet
14 - 15
Notes to the financial statements
16 - 25
YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The Directors present their report and financial statements for the year ended 31 March 2024.

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 2019) – (Charities SORP (FRS 102)).

Objectives and activities

 

Our Identity, Purpose, and Mission

 

 

Our Values:

 

 

Our Vision

 

Our Strategic Objectives

 

Our Short, Medium and Long-Term Outcomes:

 

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
Achievements and performance

 

Youth Theatre Arts Scotland (YTAS) continues to play a broad and influential role on behalf of Scotland’s youth theatre sector, punching well above its weight. The company and its activities both maintain a strong reputation for quality, professionalism and trust within and beyond the sector.

 

The following pages outline our charity’s work and impact between April 2023 - March 2024 providing sector support, leading sector development and acting as the sector’s national intermediary.

 

SCOTLAND’S YOUTH THEATRE SECTOR

 

We carry out regular research, evaluation, and consultations with Scotland’s youth theatre participants, groups and practitioners which provides us with a comprehensive understanding of the changing practices and challenges faced by youth theatres nationwide.

 

During the year we caried out our third national Sector Review, following previous national surveys in 2015 and 2020. The 2023 Review of Youth Theatre in Scotland revealed that:

 

 

 

 

 

However, our research and consultation has also revealed the following needs and persistent challenges faced by Scotland’s youth theatre participants, groups and practitioners:

 

 

 

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

 

 

YTAS will continue to address these issues through our ongoing sector support, development and intermediary work.

 

 

 

SECTOR SUPPORT

 

 

MEMBERSHIP SCHEME

 

YTAS’s membership has held steady for many years and before, during and after the pandemic. We typically have over 100 registered members at any one time, 70% of which are organisations and 30% 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 15,000 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.

 

 

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:

 

 

 

YTAS WEBSITE AND COMMS CHANNELS

 

Throughout 2023-24 we tracked 21,000 unique visitors to our website and 3,400 views of our online resources and toolkits. Each fortnightly edition of our newsletters reached 600 subscribers and we published thousands of messages across our social media channels (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.

 

 

GRANTS AND BURSARIES

 

Although we were no longer able to provide the scale of sector grants we had disseminated in previous years, which had been linked to publicly funded COVID emergency and recovery schemes, YTAS did provide several access bursaries for individuals taking part in our events and activities. We used streamlined processes for the application and assessment of these bursaries, based on the systems established in previous years.

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -

NEW MEMBERSHIP SUPPORT PROGRAMME

 

During COVID YTAS adapted many of our activities and services, significantly increasing our online resources and activities as well as direct member support. As YTAS and the sector returned to regular in-person events and activities again, we choose to invest in the learning we had gained over that period to establish a range of new membership support activities and resources. This resulted in us establishing a new ‘Membership Support Portal’ and ‘Membership Support Co-ordinator’ role in 2023.

 

The ‘Membership Support Portal’ curated a vast number of resources we had identified were needed by youth theatre organisations all in one place so that our members could work through these to develop their organisational practices. The Portal covers 4 categories of youth theatre organisation’s ‘Foundations’, ‘Policy & Access’, ‘Your Team’ and ‘Business Development & Fundraising’. The ‘Membership Support Co-ordinator’ then provided vital direct support for members navigating their individual development priorities as an experienced ally. In the pilot year (2023-24), our goal was to engage 30 organisations with our new Membership Support activities while also deepening our understanding of the sector's needs.

 

Since September 2023, the Membership Support Co-ordinator has worked directly with 39 organisations and freelancers across 18 local authorities with many benefitting from multiple meetings, follow-up support and correspondence. The Membership Support Portal was accessed over 650 times and user visits continue to increase every quarter, demonstrating a demand and enduring interest in the resources we have collated for them.

 

Feedback from beneficiaries has consistently highlighted how useful and motivating the new Membership Support resources and Co-ordinator role are, including how they have inspired an ongoing commitment to further developments and opportunities.

 

I just want to say the support we receive from YTAS is great and a big help in making our organisation run smoothly.’

 

It was very helpful to have a check in with Anthony. I always feel very supported by YTAS and what they offer.’

 

The Coordinator's meetings, both online and in-person, fostered personal connections, enabling members to raise concerns, seek assistance, and connect with YTAS and other organisations. Common needs identified included fundraising, monitoring, governance, and environmental sustainability, with insights from various feedback mechanisms guiding our support strategies.

 

The pilot rollout of Membership Support services also revealed challenges like the need for YTAS’s proactive outreach and managing Member’s time constraints, prompting us to increase awareness and refine engagement strategies. Future plans for the new membership services focus on expanding access to support, developing new resources, and strengthening the influence of youth theatre groups in their local areas, all of which will be contingent on securing continued funding.

 

As the funding for the pilot rollout comes to an end in summer 2024, we are already considering options for the continuation of this provision. This may require designating some of our reserves in the short term as well as making the case for increased core funds for the years ahead.

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -

SECTOR DEVELOPMENT

 

During the year we delivered 38 sector training events and workshops online and in-person which developed the skills and confidence of 417 leaders. This included activities that were part of:

 

 

NATIONAL CONVENTION OF YOUTH DRAMA 2024

 

In partnership with our host venue Dundee Rep Theatre, Youth Theatre Arts Scotland was proud to present the National Convention of Youth Drama 2024, on Saturday 30 March 2024.

 

The focus of the 2024 convention was ‘Acting on our Learning’, with insights shared from a range of sector research, initiatives and developments. The Convention welcomed everyone who uses drama and theatre in their work with young people, from youth theatre leaders, theatre practitioners, and drama teachers, through to youth workers, community learning professionals, students, and emerging young leaders.

 

60 delegates from across Scotland, and beyond, joined us for a full day of learning, discussions, workshops and networking. Evaluation feedback for the event was strong:

 

 

Respondents said their highlights from the day were the keynote from Glass Performance / Polmont Youth Theatre participants, the workshops and the event atmosphere / relaxed nature of the day. Images and resources from the 2024 Convention are available to download on YTAS’s website.

 

 

REGIONAL HUBS

 

In 2023 we piloted a new approach to sector training that took more of a ‘place-based’ approach, with ‘Regional Hub’ events held in Dumfries and Inverness. Each Hub was held over a full weekend and included a range of workshops, events and support sessions. The events were for everyone who uses drama and theatre in their work with young people and included youth theatre leaders, drama teachers, youth workers, community learning professionals, theatre practitioners, students, and emerging young leaders (aged 16+).

 

We co-designed and hosted these new training events with local YTAS members and contacts from the region. The Hubs provided opportunities to upskill regional artists, share practice, support emerging artists, spark ideas for future partnerships, and create stronger working relationships within regions. Our partnerships with Theatre Royal Dumfries and Eden Court were a particular strength and benefit to the new ‘Regional Hub’ approach. Building upon our established relationship and offering a conduit for further regional network developments and legacy of the work.

 

The programming of ‘Regional Hubs’ was a strategic response we took to address the reduced interest in online training since the pandemic and strong desire to connect in-person with professional peers.

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -

Both events in Dumfries and Inverness were a great success with 91 attendances recorded at sessions across the weekends. Feedback was also strong with many attendees highlighting the variety and quality of the training sessions as well as the supportive atmosphere for networking.

 

“[My highlight was] getting to work and learn alongside colleagues from around the country- some of whom I was connecting with for the first time. Best thing ever is to meet new people and learn new/reconsider ways of doing things.”

 

“It was awesome to have something so close to home! Eden Court and YTAS were so welcoming.”

 

“All of the content was really useful! Thank you for coming down to Dumfries and I hope there will be more like this.”

 

Since both Hubs were held in 2023, we’ve recorded significant ongoing engagement and activity from those involved at both a regional and national level. This has included new partnerships, projects, and participation in further opportunities and events offered by YTAS and other stakeholders. This also included several organisations and individuals that we had reached out to in the region about the Hub but who couldn’t make the weekend itself. This has further highlighted the benefit and success of this new place-based approach to YTAS’s sector training offer.

 

 

BUZZ NETWORK

 

This year, we wrapped up key activities for our Creative Europe funded ‘BUZZ Network’ project. Partners from Scotland, Ireland, Norway, Germany, and Belgium collaborated to deliver the following impactful in-person Artist Labs and events.

 

 

These sessions brought together 46 professional youth theatre artists from 18 countries, along with many more local artists and organisations. For more details on the BUZZ Network’s activities in recent years, visit www.buzznetwork.eu

 

The ‘Diverse Voices in Youth Theatre’ Artist Lab that YTAS hosted, brought together 19 artists from across Europe, including Scotland, England, Ireland, Norway, Belgium, Germany, Austria, the Netherlands, Portugal, and Turkey. Led by artist Ivor McAskill, the participants explored diverse perspectives in youth theatre and connected with Scottish youth and arts EDI specialists. Feedback was overwhelmingly positive, highlighting the opportunity to develop best practices, expand networks, and increase international collaboration.

 

“The cohort was amazing, and all of the participants were well chosen and brought a myriad of work and support to the Lab.”

 

“Making connections with people all over the world that share a desire for knowledge and resource exchange is invaluable to the practice I am developing.”

 

“It was great to know people with similar experiences, practices and challenges and, at the same time, think about my own practices.”

 

As part of this week, we also hosted an international exchange and networking event in Edinburgh in partnership with Creative Scotland, connecting over 60 delegates with the Lab artists and fostering deeper engagement for the BUZZ Network within Scotland’s youth theatre sector.

 

Youth Theatre Ireland’s event in Cork enabled the BUZZ partners to further shape the Network's future. The ‘Network Development’ event also coincided with Youth Theatre Ireland’s ‘Building an International Stage’ Symposium, which engaged hundreds of delegates in discussions, workshops, and networking.

 

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -

Invitations to Cork were extended to contacts across Europe, broadening the Network's reach and including potential new 'Associate' partners from countries like Austria, Bosnia & Herzegovina, Croatia, Czechia, Denmark, France, Germany, Greece, Italy, Malta, Netherlands, Portugal, Slovenia, Spain, and Turkey. During the event, we developed plans for our next Creative Europe 'medium-scale' cooperation project which Youth Theatre Ireland will be leading on and YTAS will take on more of an advisory role, due to Brexit-related constraints.

 

Throughout 2023, the BUZZ partners also continued developing the other elements of the project, including mapping key venues and contacts across the continent and enhancing our shared web platform.

 

We finished the year moving into the final stage of the current BUZZ Network project, disseminating our mapping tool and starting EU reporting requirements, which are due late summer 2024. YTAS also secured some funds from the Four Nations International Fund to facilitate ongoing exchange meetings with international partners, and better defining the roles that UK organisations could play in the next BUZZ Network programme.

 

 

NEXT GENERATION PROGRAMME

 

Toward the end of the year, YTAS secured funds to launch the 'Next Generation' programme, a new initiative aimed at boosting the employability of young leaders in youth theatre in Scotland.

 

The 'Next Generation' programme will fill a crucial gap in formal training for youth theatre facilitation in Scotland. It offers accessible pathways for young people, particularly those who face additional barriers, to develop their careers in this sector. By providing skill development, new qualifications, and fostering strong community connections, the programme aims to enhance employability and support ongoing professional growth.

 

Running from February 2024 to August 2026, the programme will host three annual cohorts of individuals aged 16-25. Participants will benefit from a rich blend of virtual training, hands-on experience, and professional development. They will engage in sessions on essential skills such as CV development, interview techniques, and facilitation. Key events, including the National Convention of Youth Drama, Interchange, Regional Hubs, and various networking opportunities, will ensure a comprehensive development experience. Additionally, participants will collaborate with the YTAS team and its members to plan and deliver major events and partake in supported work placements in their regions.

 

Young people have been integral to the project's design and will continue to play a leading role in its execution, ensuring the training meets their needs and aspirations. We've partnered with Youth Scotland to offer the first bespoke accredited youth theatre facilitation training in Scotland. As we rollout the programme over the next few years, we look forward to leveraging Youth Scotland's accredited training and the guidance from the new Youth Steering Board to enhance YTAS and the broader sector's work.

 

 

LGBTQIA+ PRACTITIONER WORKING GROUP

 

As part of our work on the LGBT Youth Scotland Silver Charter, YTAS established an LGBTQIA+ Practitioner Working Group in 2023, to help guide and inform our work in this area. The group were supported to attend the sessions and help develop a new LGBT toolkit that will support youth theatre practitioners across Scotland at all levels of planning and delivery. The LGBTQIA+ Practitioner’s Working Group worked with YTAS staff, project consultants and researchers to:

 

 

YTAS will publish the new LGBT toolkit later in 2024.

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 8 -

THE SECTOR’S INTERMEDIARY

 

 

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

 

We increased our knowledge and influence through:

 

 

 

 

We improved our company’s strategy and approach to:

 

 

 

We improved our company’s resilience and processes through:

 

 

 

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -
Financial review

 

YTAS has had a strong track record of good financial management since our organisation was established in 2004. We are adept at setting and delivering balanced budgets, attracting significant external funding from a range of sources, and developing prudent reserves. Growth has been managed carefully by the senior staff and Board to balance opportunity, demand for services and risk. The principal aim of all our financial oversight and management is to support our mission and objectives.

 

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. 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.

 

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three- and six-month’s expenditure. The directors considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

 

Our strategic approach to managing financial plans and company resources involves balancing our ambitions as a national support and development organisation with the benefits of maintaining agility as a small charity. Over two decades, this approach has allowed us to develop a range of new activities, processes, and resources, and establish a reputation for quality, efficiency and friendliness.

 

Despite this context and success, YTAS’s resilience faces challenges. Demand for our services soared during the pandemic and we have seen an increase in the intensity and complexity of need for freelance, volunteer and small group leaders who are stepping in where Council-funded services have been cut. We pivoted our delivery online during lockdowns and towards more 1-2-1 and guided work in the last year. This has kept us in touch with the evolving needs of our members and influenced our programme to include more resources on mental health, wellbeing, and business resilience.

 

We are successfully addressing barriers to participation through our new Regional Hubs activity across the country, year-round Member Support role and services, and numerous sector working groups empowering those with lived experience to guide development. The response to these new initiatives has been uniformly positive and we are starting to see the impacts on regions and groups most in need.

 

However, since 2015, YTAS has received fixed core funding from Creative Scotland while inflation has risen by 30%. Consequently, this funding now only accounts for 51% of our annual core expenditure on salaries and overheads. We have been able to manage some of the impacts of this challenge through COVID emergency and recovery grant funding in recent years, but like many other across the sector increased core investment is a priority going forward.

 

The trusts and foundations landscape has changed hugely due to the cost-of-living crisis, cuts in Council services and reduction in revenues for corporate sponsorship. There are fewer funding opportunities and those that are available are under greater pressure. Our submission of 53 grants to eligible funds in 2023 produced only 12 offers (1-in-5). Funding awards are also smaller across the sector, as funders shift to partial awards to make their resources go further.

 

YTAS generates its own income through membership, events, and training services, always considering the economic challenges faced by our users and our funded role delivering public benefit. Many of our services are therefore provided for free or at minimal cost, with bursary options available for access. We have also managed several donor, sponsorship, and crowdfunder campaigns. During the recent years of COVID and a cost-of-living crisis, we faced a decline in donor support. We therefore also aim to improve donor stewardship long-term.

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 10 -
Structure, governance and management

 

YTAS was incorporated in 2004 and is registered as a company limited by guarantee with HMRC and a charity with OSCR (SC035765). We are governed by a voluntary board of directors / trustees in accordance with our Articles of Association, the organisation’s main constitutional document which governs key aspects of our work.

The Directors who served during the year were:

 

Hazel Ayres
(Resigned 29 November 2023)
Mhairi Gilmour
Dr Marisa De Andrade
Lydia Demaison
Lisa Givens
Fergus McMillan
Gillian Lithgow
Sanjay Lago
(Appointed 9 January 2024)
Libby Anne Taylor
(Appointed 9 January 2024)
Liam Farrow
(Appointed 9 January 2024)

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 provides entrepreneurial and strategic leadership in pursuit of the organisation’s objectives as well as prudent and effective control, including assessment and management of risk. It 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 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.

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 and 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 board meets five times a year as well as an additional strategy away day held with the staff team. The agenda for all board meetings is always published in advance. YTAS maintains a register of directors’ interests in accordance with our 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. Directors undergo periodic audits to identify gaps in board characteristics or expertise. The board also has a Training Policy to ensure all directors are aware of their responsibilities and equipped to fulfil their duties as directors/trustees.

 

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. We currently have 9 directors on our board and have recruited 2 more who will join later in 2024. Together they bring experience from across a range of sectors and specialisms, including youth arts, professional theatre, youth work, higher education, skills, Scottish Government, health, children’s rights, equality and diversity, research, and international relations. The directors also represent a rich mix of ages and stages in their careers as well as lived experience of different protected characteristics. Our board includes dedicated positions for young people aged 18-25 who hold the same legal powers and responsibilities as the other YTAS directors. The ‘Young Board Members’ take a lead responsibility as youth advocates for Scotland’s youth theatre participants.

YOUTH THEATRE ARTS SCOTLAND
DIRECTORS' REPORT  (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 11 -

STAFF TEAM

 

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.

Lisa Givens
Director
Dated: 21 August 2024
YOUTH THEATRE ARTS SCOTLAND
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS OF YOUTH THEATRE ARTS SCOTLAND
- 12 -

I report on the financial statements of the charity for the year ended 31 March 2024, which are set out on pages 13 to 25.

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: 21 August 2024
YOUTH THEATRE ARTS SCOTLAND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 13 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and grants
3
145,501
-
145,501
208,820
-
208,820
Income from charitable activities
4
75,789
31,910
107,699
203,268
-
203,268
Investments
5
445
-
445
145
-
145
Total income
221,735
31,910
253,645
412,233
-
412,233
Expenditure on:
Charitable activities
6
290,051
27,203
317,254
354,643
8,465
363,108
Net (expenditure)/income for the year/
Net movement in funds
(68,316)
4,707
(63,609)
57,590
(8,465)
49,125
Fund balances at 1 April 2023
117,023
53,654
170,677
59,444
62,119
121,563
Fund balances at 31 March 2024
48,707
58,361
107,068
117,034
53,654
170,688

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 2024
31 March 2024
- 14 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
10
-
755
Current assets
Debtors falling due after one year
11
52,252
52,374
Debtors falling due within one year
11
-
1
Cash at bank and in hand
144,342
209,510
196,594
261,885
Creditors: amounts falling due within one year
12
(44,167)
(29,036)
Net current assets
152,427
232,849
Total assets less current liabilities
152,427
233,604
Creditors: amounts falling due after more than one year
13
(45,359)
(62,916)
Net assets
107,068
170,688
Income funds
Restricted funds
14
58,361
53,654
Unrestricted funds
Designated funds
15
-
59,034
General unrestricted funds
48,707
58,000
48,707
117,034
107,068
170,688
YOUTH THEATRE ARTS SCOTLAND
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2024
31 March 2024
2024
2023
Notes
£
£
£
£
- 15 -

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 2024.

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 21 August 2024
Lisa Givens
Trustee
Company Registration No. SC269952
YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 16 -
1
Accounting policies
Company information

Youth Theatre Arts Scotland is a private company limited by guarantee incorporated in Scotland. The registered office is 5 South Charlotte Street, Edinburgh, EH2 4AN.

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 2024
1
Accounting policies
(Continued)
- 17 -
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 2024
1
Accounting policies
(Continued)
- 18 -
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 2024
- 19 -
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
2024
2023
£
£
Core Grants, donations and sponsorship
145,501
208,820
145,501
208,820
For the year ended 31 March 2023
208,820

Included in Grants and donations are:-

 

Creative Scotland - Regular Funding - £141,333

Donations/Sponsorship - £4,168

YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 20 -
4
Income from charitable activities

Earned

income

Funding and sponsorship
Core earned income
Total
2023
£
£
£
£
£
Festivals: NFYT
-
-
-
-
44,159
Interchange
86
-
-
86
-
Backstage Trust
-
15,240
-
15,240
18,240
Hugh Fraser Foundation
-
3,000
-
3,000
5,000
Creative Scotland Four Nations Fund
-
7,500
-
7,500
-
National Lottery Community Fund - Young Start
-
21,910
-
21,910
-
Stafford Trust
-
-
-
-
5,000
Foyle Foundation
-
-
-
-
16,200
NVYOS Fund/Youthlink
-
19,975
-
19,975
20,000
Brownlie Charitable Trust
-
5,000
-
5,000
-
JTH Charitable Trust
-
500
-
500
500
People's Postcode Lottery
-
-
-
-
12,000
Macrobert Trust
-
-
-
-
9,462
William Syson Foundation
-
-
-
-
7,500
Thistledown Trust
-
-
-
-
2,000
The Gannochy Trust
-
19,000
-
19,000
19,500
Meikle Foundation
-
-
-
-
2,000
Dr Guthries Association
-
500
-
500
-
In-kind support
-
7,000
-
7,000
37,000
YTAS Membership
-
-
3,600
3,600
3,654
Conundrum Trust
-
2,500
-
2,500
-
Sector Training
-
-
652
652
1,053
Other income
-
-
1,236
1,236
-
86
102,125
5,488
107,699
203,268
Analysis by fund
Unrestricted funds
86
70,215
5,488
75,789
Restricted funds
-
31,910
-
31,910
86
102,125
5,488
107,699
For the year ended 31 March 2023
Unrestricted funds
18,310
180,251
4,707
203,268
YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 21 -
5
Investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
445
145
6
Charitable activities
Support for youth theatre
Support for youth theatre
2024
2023
£
£
Staff costs
208,217
175,776
Depreciation and impairment
755
755

Sector research and resources

2,815
1,382

Sector training and support

13,032
50,656

National Festival of Youth Theatre

150
41,139

Interchange

4,437
3,759

In kind support

7,000
37,000

BUZZ Network

27,203
8,465
263,609
318,932
Share of support costs (see note 7)
45,704
38,645
Share of governance costs (see note 7)
7,941
5,531
317,254
363,108
Analysis by fund
Unrestricted funds
290,051
354,643
Restricted funds
27,203
8,465
317,254
363,108
YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 22 -
7
Support costs
Support costs
Governance costs
2024
Support costs
Governance costs
2023
£
£
£
£
£
£

Room hire

1,150
-
1,150
921
-
921

Staff expenses

5,580
-
5,580
3,959
-
3,959

Staff Training

1,037
-
1,037
913
-
913

Office resources

2,930
-
2,930
2,090
-
2,090

Postage

54
-
54
33
-
33

Marketing and communications

457
-
457
621
-
621

Bookkeeper

2,730
-
2,730
2,553
-
2,553

IT Support

2,097
-
2,097
2,988
-
2,988

Bank charges

477
-
477
710
-
710

Fundraising Consultant

24,301
-
24,301
20,461
-
20,461
Working from Home allowance
1,954
-
1,954
1,694
-
1,694
Website Development
2,937
-
2,937
1,702
-
1,702
Accountancy
-
1,080
1,080
-
1,080
1,080
Legal and professional
-
6,181
6,181
-
4,438
4,438

Governance

-
680
680
-
13
13
45,704
7,941
53,645
38,645
5,531
44,176
Analysed between
Charitable activities
45,704
7,941
53,645
38,645
5,531
44,176
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 (2023- 1 was reimbursed £9).

YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 23 -
9
Employees
Number of employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Organisation
8
7
Employment costs
2024
2023
£
£
Wages and salaries
187,299
158,356
Social security costs
11,550
9,419
Other pension costs
9,368
8,001
208,217
175,776

The key management personnel of the charity, comprise the Chief Executive. The total employee benefits of the key management personnel of the charity were £49,853 (2023: £46,501).

There were no employees whose annual remuneration was £60,000 or more.
10
Tangible fixed assets
Computer equipment
£
Cost
At 1 April 2023
12,945
At 31 March 2024
12,945
Depreciation and impairment
At 1 April 2023
12,190
Depreciation charged in the year
755
At 31 March 2024
12,945
Carrying amount
At 31 March 2024
-
At 31 March 2023
755
YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 24 -
11
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
-
1
2024
2023
Amounts falling due after more than one year:
£
£
Other debtors
52,252
52,374
Total debtors
52,252
52,375
12
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
1,442
1,273
Accruals and deferred income
42,725
27,763
44,167
29,036
13
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
45,359
62,916
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:
Movement in funds
Balance at
1 April 2022
Resources expended
Balance at
1 April 2023
Incoming resources
Resources expended
Balance at
31 March 2024
£
£
£
£
£
£
BUZZ Network
62,119
(8,465)
53,654
-
(27,203)
26,451
Creative Scotland - Four Nations Fund
-
-
-
7,500
-
7,500
Conundrum Trust
-
-
-
2,500
-
2,500
National Lottery Community Fund - Young Start
-
-
-
21,910
-
21,910
62,119
(8,465)
53,654
31,910
(27,203)
58,361
YOUTH THEATRE ARTS SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14
Restricted funds
(Continued)
- 25 -

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 £27,203 includes project expenditure of £24,833 and an exchange loss of £2,370 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:
Transfers
Balance at
1 April 2023
Resources expended
Balance at
31 March 2024
£
£
£
£
Sector Grants and Bursaries Fund
5,000
5,000
(5,000)
-
Strategic Development and Resilience Fund
54,034
54,034
(54,034)
-
59,034
59,034
(59,034)
-

Designated funds include a Sector Grants and Bursaries Fund (£5,000) and a Strategic Development and Resilience Fund applied to projects which would increase the resilience and impact of the charity’s operations and sector support, in pursuance of our strategic objectives.

 

The amount of funds designated for Strategic Development and Resilience was £54,034 to pilot 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).

16
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Fund balances at 31 March 2024 are represented by:
Tangible assets
-
-
-
755
-
755
Current assets/(liabilities)
48,707
103,720
152,427
116,279
116,570
232,849
Long term liabilities
-
(45,359)
(45,359)
-
(62,916)
(62,916)
48,707
58,361
107,068
117,034
53,654
170,688
2024-03-312023-04-01falseCCH SoftwareiXBRL Review & Tag 2022.2SC2699522023-04-012024-03-31SC269952bus:Director12023-04-012024-03-31SC269952bus:Director22023-04-012024-03-31SC269952bus:Director32023-04-012024-03-31SC269952bus:Director42023-04-012024-03-31SC269952bus:Director52023-04-012024-03-31SC269952bus:Director62023-04-012024-03-31SC269952bus:Director72023-04-012024-03-31SC269952bus:Director82023-04-012024-03-31SC269952bus:Director92023-04-012024-03-31SC269952bus:Director102023-04-012024-03-31SC2699522024-03-31SC2699522023-03-31SC2699522022-04-012023-03-31SC269952bus:FRS1022023-04-012024-03-31SC269952bus:IndependentExaminationCharity2023-04-012024-03-31SC269952bus:FullAccounts2023-04-012024-03-31xbrli:purexbrli:sharesiso4217:GBP