IRIS Accounts Production v25.3.0.601 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC143878 2024-03-31 SC143878 2025-03-31 SC143878 2024-04-01 2025-03-31 SC143878 2023-03-31 SC143878 2023-04-01 2024-03-31 SC143878 2024-03-31 SC143878 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 SC143878 ns15:PoundSterling 2024-04-01 2025-03-31 SC143878 ns11:FRS102 2024-04-01 2025-03-31 SC143878 ns11:IndependentExaminationCharity 2024-04-01 2025-03-31 SC143878 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC143878 ns11:FullAccounts 2024-04-01 2025-03-31 SC143878 ns11:CharitiesSORP 2024-04-01 2025-03-31 SC143878 ns16:EnglandWales 2024-04-01 2025-03-31 SC143878 ns11:RegisteredOffice 2024-04-01 2025-03-31 SC143878 ns0:Trustee2 2024-04-01 2025-03-31 SC143878 ns0:Trustee3 2024-04-01 2025-03-31 SC143878 ns0:Trustee4 2024-04-01 2025-03-31 SC143878 ns0:Trustee5 2024-04-01 2025-03-31 SC143878 ns0:Trustee6 2024-04-01 2025-03-31 SC143878 ns0:Trustee1 2024-04-01 2025-03-31 SC143878 ns0:Trustee7 2024-04-01 2025-03-31 SC143878 ns0:Trustee8 2024-04-01 2025-03-31 SC143878 ns0:Trustee9 2024-04-01 2025-03-31 SC143878 ns0:Trustee10 2024-04-01 2025-03-31 SC143878 ns0:Trustee11 2024-04-01 2025-03-31 SC143878 ns0:Trustee12 2024-04-01 2025-03-31 SC143878 ns0:Trustee13 2024-04-01 2025-03-31 SC143878 ns11:CompanySecretary1 2024-04-01 2025-03-31 SC143878 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC143878 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC143878 ns0:Activity10 2024-04-01 2025-03-31 SC143878 ns0:TotalUnrestrictedFunds ns0:Activity10 2024-04-01 2025-03-31 SC143878 ns0:Activity10 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC143878 ns0:Activity10 2023-04-01 2024-03-31 SC143878 ns0:Activity12 2024-04-01 2025-03-31 SC143878 ns0:Activity12 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC143878 ns0:Activity12 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC143878 ns0:Activity12 2023-04-01 2024-03-31 SC143878 ns0:Activity8 2024-04-01 2025-03-31 SC143878 ns0:TotalUnrestrictedFunds ns0:Activity8 2024-04-01 2025-03-31 SC143878 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC143878 ns0:Activity8 2023-04-01 2024-03-31 SC143878 ns0:Activity9 2024-04-01 2025-03-31 SC143878 ns0:TotalUnrestrictedFunds ns0:Activity9 2024-04-01 2025-03-31 SC143878 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC143878 ns0:Activity9 2023-04-01 2024-03-31 SC143878 ns0:TotalUnrestrictedFunds 2024-03-31 SC143878 ns0:TotalRestrictedIncomeFunds 2024-03-31 SC143878 ns0:TotalUnrestrictedFunds 2025-03-31 SC143878 ns0:TotalRestrictedIncomeFunds 2025-03-31 SC143878 ns10:WithinOneYear 2025-03-31 SC143878 ns10:WithinOneYear 2024-03-31 SC143878 2 2024-04-01 2025-03-31 SC143878 3 2024-04-01 2025-03-31 SC143878 ns10:OwnedAssets 2024-04-01 2025-03-31 SC143878 ns10:OwnedAssets 2023-04-01 2024-03-31 SC143878 ns0:TotalUnrestrictedFunds ns0:Activity10 2023-04-01 2024-03-31 SC143878 ns0:Activity10 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC143878 ns0:Activity12 ns0:TotalUnrestrictedFunds 2023-04-01 2024-03-31 SC143878 ns0:Activity12 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC143878 ns0:TotalUnrestrictedFunds 2023-04-01 2024-03-31 SC143878 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC143878 ns0:TotalUnrestrictedFunds ns0:Activity8 2023-04-01 2024-03-31 SC143878 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC143878 ns0:TotalUnrestrictedFunds ns0:Activity9 2023-04-01 2024-03-31 SC143878 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC143878 ns10:ComputerEquipment 2024-03-31 SC143878 ns10:ComputerEquipment 2024-04-01 2025-03-31 SC143878 ns10:ComputerEquipment 2025-03-31 SC143878 ns10:ComputerEquipment 2024-03-31

REGISTERED COMPANY NUMBER: SC143878 (Scotland)

REGISTERED CHARITY NUMBER: 023666

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BIRDS OF PARADISE THEATRE COMPANY

LIMITED

| BIRDS OF PARADISE THEATRE COMPANY |

| LIMITED |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 March 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 4

| Independent Examiner's Report | 5 |

| Statement of Financial Activities | 6 |

| Balance Sheet | 7 |  | to |  | 8

| Notes to the Financial Statements | 9 |  | to |  | 13

| BIRDS OF PARADISE THEATRE COMPANY |

| LIMITED (REGISTERED NUMBER: SC143878) |

REPORT OF THE TRUSTEES

For The Year Ended 31 March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Birds of Paradise promotes the profile of disabled artists. Our national tour is the lynchpin of all our artistic policy, linking to all our other projects and raising the profile of inclusive practices throughout Scotland.

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

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

| BIRDS OF PARADISE THEATRE COMPANY |

| LIMITED (REGISTERED NUMBER: SC143878) |

REPORT OF THE TRUSTEES

For The Year Ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The 2024-2025 period marked a transformative year for Birds of Paradise Theatre Company (BOP), celebrating its 30th Anniversary whilst achieving significant milestones in disability-led arts. Key achievements included international collaborations through UNWRAP in Nepal, securing substantial multi-year funding from Creative Scotland and the Esmée Fairbairn Foundation for the 'Cue Backstage' initiative, and winning the Industry & Inclusion Offies award for "Don't. Make. Tea." The company welcomed four new board members and launched a redesigned website, strengthening its digital presence and resources.

Development Projects:

UNWRAP (Unlimited International)

This cornerstone international project facilitated collaboration between disabled artists from Scotland and Nepal. The culmination was an 18-day visit to Nepal in March 2025, resulting in the creation of "New Normal," a devised production co-directed by BOP's Morna McGeoch, Fergus Arnott and Nepali director Gunjan Dixit. The groundbreaking production featured the first integration of Nepali Sign Language at the Nepal International Theatre Festival, playing to full houses and receiving exceptional feedback.

Telepresence Stage

In collaboration with Brighton University, this AHRC-funded project explored telepresence technology in disability performing arts. The research led to commissioning "The Importance of Sleep" by Hong Kong artist Jack Li, presented at the SPARK festival and hosted on BOP's Locked World platform.

BOP Young Artists

A new performance-focused cohort of 10 disabled young artists began intensive training in spring 2025, working towards a production planned for late 2026. The programme, supported by former participants, exemplifies BOP's commitment to nurturing emerging talent.

Locked World

BOP's digital platform expanded with significant new commissions. "Dollhouse," created by BOP Young Artists, premiered on 3rd December 2024 to mark International Day of People with Disabilities, featuring an online premiere and panel discussion that engaged 40 participants.

Disabled Playwright Support Programme

Now in its fifth year, the programme received over 35 applications (up from 27 previously), supporting two disabled playwrights annually with bursaries, mentoring, and professional development opportunities. Emery Hunter and Helena Fox were selected for 2025.

Strategic Initiatives:

30th Anniversary

Celebrations included a prestigious reception at the Scottish Parliament in November 2024, sponsored by Pam Duncan-Glancy MSP and Neil Bibby MSP, engaging policymakers and stakeholders whilst reflecting on three decades of groundbreaking work.

Access Scottish Theatre (AST)

BOP continued producing the printed guide and website under contract with the Federation of Scottish Theatre, reaching 15,000 web users (up 19.4% from the previous year).

Training and Consultation

Extensive delivery included The Exhibitions Group, Edinburgh Science Festival, and various cultural organisations. BOP delivered an Accessible Events Standard with Museums and Galleries Scotland, demonstrating its vital role in sector development.

| BIRDS OF PARADISE THEATRE COMPANY |

| LIMITED (REGISTERED NUMBER: SC143878) |

REPORT OF THE TRUSTEES

For The Year Ended 31 March 2025

Creative Licht

This collaborative BSL performance interpreting project, coordinated with Solar Bear, Sign Arts, and National Theatre of Scotland, successfully delivered three workshops by December 2024, enhancing skills for BSL interpreters in performance contexts.

International Work

Beyond UNWRAP, BOP's global engagement included the DARE festival in Bangladesh, Creative Access workshops in the Netherlands, and the Hong Kong SPARK III Festival commission, reinforcing its position in the international disability arts movement.

FINANCIAL REVIEW

Principal funding sources

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

Reserves policy

The trustees establish the level of reserves that the charity ought to have. Reserves are needed to bridge the funding gaps between spending and receiving resources. The trustees therefore consider the ideal level of operational reserves would be six months operating costs of approximately £68,000 at 31 March 2025.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, and registered as a charity 16 April 1993.

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

Recruitment and appointment of new trustees

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

Risk management

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

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC143878 (Scotland)

Registered Charity number

023666

Registered office

105 Brunswick Street

Glasgow

G1 1TF

| BIRDS OF PARADISE THEATRE COMPANY |

| LIMITED (REGISTERED NUMBER: SC143878) |

REPORT OF THE TRUSTEES

For The Year Ended 31 March 2025

Trustees

M J Harrison

A Conachan

J Hutchison

J H Nicholson

A Henry (resigned 6.6.24)

W Mhura

S M Mooney

N Reid

J M H Tam

L Grey (appointed 5.12.24)

H Douglas (appointed 5.12.24)

L Howard (appointed 5.12.24)

G Nicholls (appointed 5.12.24)

Since the year end but before the signing date of these accounts, M J Harrison resigned as a trustee and S Douglas-Scott CBE was appointed as a trustee.

Company Secretary

R Softley Gale

Independent Examiner

Kathleen Benham CA

Benham Conway & Co

Chartered Accountants

16 Royal Crescent

Glasgow

G3 7SL

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

Approved by order of the board of trustees on 6 October 2025 and signed on its behalf by:

W Mhura - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

BIRDS OF PARADISE THEATRE COMPANY

LIMITED (REGISTERED NUMBER: SC143878)

I report on the accounts for the year ended 31 March 2025 set out on pages six to thirteen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

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

(1) | which gives me reasonable cause to believe that, in any material respect, the requirements

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

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

have not been met; or

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

Kathleen Benham

The Institute of Chartered Accountants of Scotland

Kathleen Benham CA

Benham Conway & Co

Chartered Accountants

16 Royal Crescent

Glasgow

G3 7SL

6 October 2025

| BIRDS OF PARADISE THEATRE COMPANY |

| LIMITED |

STATEMENT OF FINANCIAL ACTIVITIES

For The Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 31 |  | - |  | 31 |  | - |

Charitable activities

Earned income | 55,564 |  | 31,234 |  | 86,798 |  | 68,068 |

Charitable Activities | 230,588 |  | 1,000 |  | 231,588 |  | 212,902 |

Investment income | 2 | 945 |  | - |  | 945 |  | 1,886 |

Other income | 43,996 |  | - |  | 43,996 |  | 52,936 |

Total | 331,124 |  | 32,234 |  | 363,358 |  | 335,792 |

EXPENDITURE ON

Charitable activities

Direct Charitable Expenditure | 274,239 |  | 32,234 |  | 306,473 |  | 292,962 |

Administration | 65,526 |  | - |  | 65,526 |  | 62,153 |

Total | 339,765 |  | 32,234 |  | 371,999 |  | 355,115 |

NET INCOME/(EXPENDITURE) | (8,641 | ) | - |  | (8,641 | ) | (19,323 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 87,150 |  | - |  | 87,150 |  | 106,473 |

TOTAL FUNDS CARRIED FORWARD | 78,509 |  | - |  | 78,509 |  | 87,150 |

| BIRDS OF PARADISE THEATRE COMPANY |

| LIMITED (REGISTERED NUMBER: SC143878) |

BALANCE SHEET

31 March 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 7 | 84 |  | 669 |

CURRENT ASSETS |

Debtors | 8 | 54,310 |  | 21,717 |

Cash at bank | 34,490 |  | 89,720 |

88,800 |  | 111,437 |

CREDITORS |

Amounts falling due within one year | 9 | (10,375 | ) | (24,956 | )

NET CURRENT ASSETS | 78,425 |  | 86,481 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 78,509 |  | 87,150 |

NET ASSETS | 78,509 |  | 87,150 |

FUNDS | 11

Unrestricted funds | 78,509 |  | 87,150 |

TOTAL FUNDS | 78,509 |  | 87,150 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

| BIRDS OF PARADISE THEATRE COMPANY |

| LIMITED (REGISTERED NUMBER: SC143878) |

BALANCE SHEET - continued

31 March 2025

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

The financial statements were approved by the Board of Trustees and authorised for issue on 6 October 2025 and were signed on its behalf by:

W Mhura - Trustee

| BIRDS OF PARADISE THEATRE COMPANY |

| LIMITED |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 March 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Income

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

| Expenditure

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

| Tangible fixed assets

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

| Office equipment - 25% on cost

| Taxation

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

| Fund accounting

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

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

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

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

| Government grants

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

| BIRDS OF PARADISE THEATRE COMPANY |

| LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

2. | INVESTMENT INCOME

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank interest | 945 |  | 1,886 |  |

3. | NET INCOME/(EXPENDITURE)

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Depreciation - owned assets | 585 |  | 585 |  |

4. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

5. | STAFF COSTS

| 31.3.25 |  | 31.3.24

£ | £ |

| Wages and salaries | 136,509 |  | 128,726 |  |

| Social security costs | 7,830 |  | 6,520 |  |

| Other pension costs | 5,327 |  | 4,758 |  |

149,666 |  | 140,004 |  |

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

| 31.3.25 |  | 31.3.24

| Staff | 5 |  | 5 |  |

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

| BIRDS OF PARADISE THEATRE COMPANY |

| LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | fund |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Charitable activities

| Earned income | 42,645 |  | 25,423 |  | 68,068 |

| Charitable Activities | 202,902 |  | 10,000 |  | 212,902 |

| Investment income | 1,886 |  | - |  | 1,886 |

| Other income | 52,936 |  | - |  | 52,936 |

| Total | 300,369 |  | 35,423 |  | 335,792 |

| EXPENDITURE ON

| Charitable activities

| Direct Charitable Expenditure | 257,539 |  | 35,423 |  | 292,962 |

| Administration | 62,153 |  | - |  | 62,153 |

| Total | 319,692 |  | 35,423 |  | 355,115 |

| NET INCOME/(EXPENDITURE) | (19,323 | ) | - |  | (19,323 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 106,473 |  | - |  | 106,473 |

| TOTAL FUNDS CARRIED FORWARD | 87,150 |  | - |  | 87,150 |

7. | TANGIBLE FIXED ASSETS

| Office

| Equipment

£ |

| COST

| At 1 April 2024 and 31 March 2025 | 9,378 |  |

| DEPRECIATION

| At 1 April 2024 | 8,709 |  |

| Charge for year | 585 |  |

| At 31 March 2025 | 9,294 |  |

| NET BOOK VALUE

| At 31 March 2025 | 84 |  |

| At 31 March 2024 | 669 |  |

| BIRDS OF PARADISE THEATRE COMPANY |

| LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 8,169 |  | 19,326 |  |

| Other debtors | 46,141 |  | 2,391 |  |

54,310 |  | 21,717 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Taxation and social security | 3,596 |  | 2,933 |  |

| Other creditors | 6,779 |  | 22,023 |  |

10,375 |  | 24,956 |  |

10. | ANALYSIS OF NET ASSETS BETWEEN FUNDS

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

£ | £ | £ | £ |

| Fixed assets | 84 |  | - |  | 84 |  | 669 |  |

| Current assets | 88,800 |  | - |  | 88,800 |  | 111,437 |  |

| Current liabilities | (10,375 | ) | - |  | (10,375 | ) | (24,956 | ) |

78,509 |  | - |  | 78,509 |  | 87,150 |  |

11. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.4.24 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General | 87,150 |  | (8,641 | ) | 78,509 |  |

| TOTAL FUNDS | 87,150 |  | (8,641 | ) | 78,509 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General | 331,124 |  | (339,765 | ) | (8,641 | ) |

| Restricted funds

| Restricted Funds | 32,234 |  | (32,234 | ) | - |  |

| TOTAL FUNDS | 363,358 |  | (371,999 | ) | (8,641 | ) |

| BIRDS OF PARADISE THEATRE COMPANY |

| LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

11. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.4.23 |  | in funds |  | 31.3.24 |

£ | £ | £ |

| Unrestricted funds

| General | 106,473 |  | (19,323 | ) | 87,150 |  |

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

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General | 300,369 |  | (319,692 | ) | (19,323 | ) |

| Restricted funds

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

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

12. | OTHER FINANCIAL COMMITMENTS

| At 31 March 2025 the charity was committed to make total payments under non-cancellable operating leases of £1,431 (2024, £1,362).

13. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2025.