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)).
Our Identity, Purpose, and Mission
We are Scotland’s development organisation for youth theatre.
We help make the lives of young people better through youth theatre.
We support, connect, and inspire youth theatre participants across Scotland and the adults who work with them.
Our Values:
Helping Others - we support, enable and champion.
Community - we are welcoming. We respect difference, provide inspiration and build collective confidence.
Collaboration - we work with, and connect, a rich network of people and places.
Excellence - we encourage ambition, experimentation, and progression. We always strive for quality.
Joy - we have an upbeat and positive approach.
Our Vision
There is universal access to quality youth theatre activity across Scotland, and universal recognition of the positive impact it has.
Our Strategic Objectives
Providing ongoing sector support - by strengthening the resilience of youth theatres in Scotland; and by producing accessible sector-focussed information which is disseminated to stakeholders and the public.
Addressing identified sector development needs - by delivering events, projects and training which ensures the ongoing advancement of Scotland’s youth theatre community, workforce and artform.
Act as a trusted intermediary organisation - by researching, representing and advocating for the needs and positive impact of Scotland’s youth theatre sector.
Our Short, Medium and Long-Term Outcomes:
Scotland’s youth theatre leaders and young participants have improved creative, transferable and leadership skills; improved connections; and increased knowledge and motivation.
Scotland’s youth theatres feel better supported.
Scotland’s young people have access to more youth theatre opportunities and better-quality youth theatre provision.
Scotland’s citizens have increased knowledge and awareness of the benefits of youth theatre.
Scotland’s young people have improved outcomes in life.
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:
There are over 300 youth theatre groups and 1,500 practitioners across Scotland engaging over 15,000 young people every week.
Participant numbers are rising again across Scotland following the impact of COVID lockdown and a period of sector recovery. Most youth theatres engage school-aged participants (5-18yrs) however over half also work with young adults (19-25yrs) and a third engage early years participants (0-4yrs).
The number of paid youth theatre staff is also increasing across Scotland, most notably for those who’ve consistently engaged with YTAS over the years. There’s also evidence of improvements to staff pay and conditions, which we continue to support.
A higher percentage of youth theatres are based in priority postcodes when assessed against the Scottish Index of Multiple Deprivation (70% are in the top three quintiles). A third of Scotland’s youth theatres provide their activities for free and an increasing number of organisations (up to 71%) now offer financial support.
Youth theatres are increasingly gathering and using data on equalities, diversity, and inclusion (EDI), enhancing their participant experiences and organisational practices.
However, our research and consultation has also revealed the following needs and persistent challenges faced by Scotland’s youth theatre participants, groups and practitioners:
Access and Progression: Youth theatre isn't available everywhere in Scotland, and many communities miss out on its benefits. Cuts to local authority and after-school groups over the past two decades have made it harder for many young people to get involved. This especially affects young people from diverse and disadvantaged backgrounds, as well as older and talented participants. Ongoing cuts are making things even worse. Whilst there’s been progress in gathering and acting upon EDI data, youth theatres tell us they still lack time and knowledge around EDI data collection, utilisation, and ethics.
Under-resourced Organisations: Most youth theatres don't have enough money to keep going or to improve their offer. Staff are stretched thin and don't have the resources to deal with the challenges young people and staff now face, like increased mental health issues. This means they struggle to work with other support groups or address key policy areas such as EDI and the environment. Whilst the emergence of new small groups in some areas helped alleviate some of the impacts of local authority cutbacks, they often need more help themselves because they don't have the same level of experience or resources now required to sustain a contemporary youth arts organisation.
Staff Training and Conditions: Youth theatre employees, freelancers, and volunteers have inconsistent levels of experience and training. This is in part because Scotland doesn’t have an established course or qualification for practitioners. Many freelancers don't get paid well or have good working conditions. All of this is affecting the diversity and wellbeing of the youth theatre workforce.
Lack of Awareness of Youth Theatre’s Impact: There is limited understanding of the long-term benefits of youth theatre, which has been shown to enhance confidence, wellbeing, resilience, emotional intelligence, teamwork, and leadership skills, benefiting young people well into the future. As a result, these factors often aren’t considered by decision-makers influencing young people lives or investment in the sector. Most youth theatres lack the skills or capacity to address this on their own.
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:
Help setting up a new youth theatre group or project to address identified local issues.
Help promoting their events, training, opportunities, or resources.
Help creating new company policies or improving their business practices.
Specific queries related to concerns around funding, child protection, risk assessment, or equalities, diversity and inclusion.
Requests for input into sector development research or consultation.
Requests for assistance with international contacts or funding.
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.
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.
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:
Our National Convention of Youth Drama held in Dundee, March 2024.
New Regional ‘Hub’ events held in Dumfries and Inverness in 2023.
BUZZ Network international ‘Artist Labs’ and partner meetings held online and in-person in Glasgow, Edinburgh and Cork throughout 2023-24.
A new ‘Next Generation’ programme for aspiring young leaders, launched in 2024.
Supporting participation in the Dorothy Heathcote Now Conference in Aberdeen.
Artist trips to view innovative work together.
Several online information and exchange sessions and facilitated sector working groups.
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:
95% of survey respondents rated both the event content and format 4 stars or above (out of 5).
100% of respondents rated the event accessibility 4 stars or above.
100% of respondents said they felt better informed because of attending the event.
95% of respondents said they felt more motivated.
93% of respondents said they made new contacts.
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.
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.
‘Diverse Voices in Youth Theatre’ in Glasgow, Scotland, June 2023.
BUZZ ‘Network Development’ Day and ‘Building an International Stage’ Symposium in Cork, Ireland, November 2023.
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.
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:
Share practical tips for supporting LGBT young people in workshops.
Develop strategies for supporting organisations to be better allies for their LGBTQIA+ staff and young people.
Compile lists of existing resources, including plays and stories, celebrating the LGBTQIA+ community.
Providing ‘Practitioner Tips’ that can be shared in YTAS communications.
YTAS will publish the new LGBT toolkit later in 2024.
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:
RESEARCH by carrying out our third Sector Review, following previous national surveys in 2015 and 2020. The previous Sector Review was carried out during the 2020 COVID lockdown, capturing data from before the pandemic (between April 2019 -March 2020) as well as a separate study into COVID related impacts. We therefore decided at the time to carry out another Sector Review in 2023 to review the data and changes we’d recorded across the sector. Following the completion and analysis of the 2023 research we disseminated the results and used the findings to guide our work. The full research report and a summary of key findings is available on the YTAS website. In addition to our own research, we also supported several action-research projects during the year focused on community participation and its impact on wellbeing.
ADVOCACY by continuing to lead the cross-artform collective, Children’s and Youth Arts Advocacy (CYAA). This included chairing the group, securing continued funds for a group Coordinator and progressing several of CYAA’s objectives. More information on this work can be seen at www.cyaa.scot.
INFLUENCING CROSS-SECTORAL WORKING GROUPS, DEVELOPMENTS, AND POLICY by regularly attending year-round meetings and calls for submissions from: Scottish Government, SCVO's Intermediaries Network, YouthLink's National Voluntary Youth Organisations of Scotland, Culture Counts, Federation of Scottish Theatre, Arts, Culture, Health and Wellbeing Scotland amongst many others.
We improved our company’s strategy and approach to:
EQUALITY DIVERSITY AND INCLUSION (EDI) through continued delivery, development and monitoring of our EDI Action Plan. This included beginning work on the LGBT Youth Scotland Silver Charter, due for completion in 2024. Alongside our EDI Action Plan activity, the Charter programme saw YTAS undertake comprehensive development of our policies and processes as well as instigating many new leading initiatives for the organisation and sector.
ENVIRONMENTAL SUSTAINABILITY by establishing a new Environmental Sustainability Action Plan, which brought together the existing work on our Carbon Management Plan, Pathways to Zero work and Climate Aware Acton Plan. Through continued delivery, development and monitoring of our Environmental Sustainability Action Plan and these other areas, YTAS continued to make many improvements to our sustainable practices.
FAIR WORK by establishing a new Fair Work Action Plan, which brought together our existing work across the five Fair Work dimensions. Through the ongoing delivery, development and monitoring of this new Action Plan, YTAS will continue to make many improvements to the employment practices for the organisation and sector. This included becoming a PiPA (Parents and Carers in the Performing Arts) Charter Partner, striving towards creating a more family friendly working environment.
We improved our company’s resilience and processes through:
GOVERNANCE by recruiting and inducting new board members as well as appointing a new Chair.
FUNDRAISING by continuing to work year-round with our Fundraising Consultant, Phyllis Martin, to implement the improved application planning and monitoring processes we’d established in previous years, as well as training, mentoring and developing new digital resources for YTAS members.
HR AND STAFF DEVELOPMENT by continuing to review and embed improved company and HR processes which ensure best practice in relation to staff wellbeing, flexible working, home-working, team-working, professional development, a coaching culture and Fair Work principles.
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.
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:
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.
STAFF TEAM
During the year the core staff team included:
Chief Executive - Kenny McGlashan
General Manager - Helen Bain
Sector Development Manager - Emma Barr
Projects Producer & BUZZ Coordinator - Catherine Makin
Communications & Marketing Manager - Hollie Wegner-Jaszkin
Marketing Coordinator - Andy Catlin
Membership Support Coordinator – Anthony Steel
Administrator - Rachel Gorry
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.
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.
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.
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.
In connection with my examination, no matter has come to my attention:
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 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;
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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.
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.
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.
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.
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.
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.
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:
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.
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.
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.
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, 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, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
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.
Included in Grants and donations are:-
Creative Scotland - Regular Funding - £141,333
Donations/Sponsorship - £4,168
Earned
income
Sector research and resources
Sector training and support
National Festival of Youth Theatre
Interchange
In kind support
BUZZ Network
Room hire
Staff expenses
Staff Training
Office resources
Postage
Marketing and communications
Bookkeeper
IT Support
Bank charges
Fundraising Consultant
Governance
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).
The average monthly number of employees during the year was:
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).
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.
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).