IRIS Accounts Production v25.4.0.155 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 SC344711 2024-03-31 SC344711 2025-03-31 SC344711 2024-04-01 2025-03-31 SC344711 2023-03-31 SC344711 2023-04-01 2024-03-31 SC344711 2024-03-31 SC344711 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 SC344711 ns15:PoundSterling 2024-04-01 2025-03-31 SC344711 ns11:FRS102 2024-04-01 2025-03-31 SC344711 ns11:IndependentExaminationCharity 2024-04-01 2025-03-31 SC344711 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC344711 ns11:FullAccounts 2024-04-01 2025-03-31 SC344711 ns11:CharitiesSORP 2024-04-01 2025-03-31 SC344711 ns16:EnglandWales 2024-04-01 2025-03-31 SC344711 ns11:RegisteredOffice 2024-04-01 2025-03-31 SC344711 ns0:Trustee2 2024-04-01 2025-03-31 SC344711 ns0:Trustee3 2024-04-01 2025-03-31 SC344711 ns0:Trustee1 2024-04-01 2025-03-31 SC344711 ns0:Trustee4 2024-04-01 2025-03-31 SC344711 ns0:Trustee5 2024-04-01 2025-03-31 SC344711 ns0:Trustee6 2024-04-01 2025-03-31 SC344711 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC344711 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC344711 ns0:Activity9 2024-04-01 2025-03-31 SC344711 ns0:TotalUnrestrictedFunds ns0:Activity9 2024-04-01 2025-03-31 SC344711 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC344711 ns0:Activity9 2023-04-01 2024-03-31 SC344711 ns0:Activity10 2024-04-01 2025-03-31 SC344711 ns0:TotalUnrestrictedFunds ns0:Activity10 2024-04-01 2025-03-31 SC344711 ns0:Activity10 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC344711 ns0:Activity10 2023-04-01 2024-03-31 SC344711 ns0:TotalUnrestrictedFunds 2024-03-31 SC344711 ns0:TotalRestrictedIncomeFunds 2024-03-31 SC344711 ns0:TotalUnrestrictedFunds 2025-03-31 SC344711 ns0:TotalRestrictedIncomeFunds 2025-03-31 SC344711 ns10:WithinOneYear 2025-03-31 SC344711 ns10:WithinOneYear 2024-03-31 SC344711 2 2024-04-01 2025-03-31 SC344711 ns10:OwnedAssets 2024-04-01 2025-03-31 SC344711 ns10:OwnedAssets 2023-04-01 2024-03-31 SC344711 ns0:TotalUnrestrictedFunds 2023-04-01 2024-03-31 SC344711 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC344711 ns0:TotalUnrestrictedFunds ns0:Activity9 2023-04-01 2024-03-31 SC344711 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC344711 ns0:TotalUnrestrictedFunds ns0:Activity10 2023-04-01 2024-03-31 SC344711 ns0:Activity10 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC344711 ns10:ComputerEquipment 2024-03-31 SC344711 ns10:ComputerEquipment 2024-04-01 2025-03-31 SC344711 ns10:ComputerEquipment 2025-03-31 SC344711 ns10:ComputerEquipment 2024-03-31

REGISTERED CHARITY NUMBER: 040984

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BARROWLAND BALLET

| BARROWLAND BALLET |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 March 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 6

| Independent Examiner's Report | 7 |

| Statement of Financial Activities | 8 |

| Balance Sheet | 9 |  | to |  | 10

| Notes to the Financial Statements | 11 |  | to |  | 15

| BARROWLAND BALLET (REGISTERED NUMBER: SC344711) |

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

The company's objectives are to promote, maintain, improve and advance the appreciation of and participation in the arts generally, and in particular the arts of dance theatre, contemporary dance, music, singing, comedy and film, but not excluding drama, ballet, opera and fine art.

The company aims to widen audience engagement in the arts with particular focus on dance theatre for young audiences and their families; adult audiences and strengthening existing audience relationships. Additionally, it aims to develop and deepen relationships with organisations and artists of the highest calibre, pushing the boundaries of dance theatre with experts in their fields. The company aims to provide accessible, community dance theatre projects, specifically in an intergenerational context for the benefit and enjoyment of the whole community. It performs its work nationally and internationally, and promotes equality, diversity, inclusion and community integration through the arts.

| BARROWLAND BALLET (REGISTERED NUMBER: SC344711) |

REPORT OF THE TRUSTEES

For The Year Ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Barrowland Ballet's programme of work reached 9,711 audience members and 1,500 participants across 2024 - 2025. Highlights include the creation of our new work Wee Man; the presentation of Tiger Tale and Playful Tiger at the Lincoln Centre, New York; the presentation of sensory work The Unexpected Gift at Edinburgh International Children's Festival; and The Gift and The Unexpected Gift at both Baboro International Arts Festival, Galway and at The Studio, Capital Theatres Edinburgh. We were thrilled to once again tour with A.S.K. China for the first time since 2019 and presented The Gift in 4 cities across Eastern China. We were also delighted to continue our Wolf Pack intergenerational company and weekly Professional Class, as well as continue to engage with pupils from St Albert's Primary School and Isobel Mair School as part of our ongoing partnership.

NEW WORK

Wee Man

Wee Man is a powerful and highly physical work, performed by an all-male cast of both men and teenagers. This candid and compelling work explores the shifting-and stubbornly static-rules of masculinity across generations. With evocative sound by Luke Sutherland and text created with Kevin P. Gilday, Wee Man blends raw movement, humour, and honest storytelling to unpack the "rulebook" of male behaviour-from everyday pressures to darker, inherited ideals.

Following a research & development period beginning in November 2022, the work underwent extensive development and was presented at Tramway in September 2024 with a core cast of 6 men and 6 boys; before entering its final creation period in February- April 2024 with a cast of 4 men, 4 boys and an extended community cast. Its premiere at The Studio, Edinburgh, is scheduled for 16 May 2025, followed by a short tour to The Lanternhouse, Cumbernauld and Johnstone Townhall Paisley. The work has also been booked for a 2-week run at Dance Base as part of Edinburgh International Fringe Festival 2025. Wee Man is supported by Creative Scotland; The National Lottery Community Fund, Young Start; and The Work Room.

NATIONAL AND INTERNATIONAL TOURING

In addition to the touring of new work outlined above, the company undertook an extensive programme of National and International touring of existing works.

Family Portrait

Reached 384 audience members from rural communities in the North of Scotland with 18 performances across 27 - 29 September 2024 at Edinkillie Village Hall, Forres as part of Findhorn Bay Arts Festival.

The Gift and The Unexpected Gift

Reached 6,127 audience members across 2024 - 2025. The Unexpected Gift was presented at Edinburgh International Children's Festival (64 audience members), and both The Unexpected Gift and The Gift were presented at Baboro International Children's Festival (279 audiences), Galway and at The Studio, Edinburgh (1,589 audiences). The Gift also undertook a successful 4-week tour in China with A.S.K. where it reached approx. 4,000 audience members. This was Barrowland Ballet's first time touring in China since pre-COVID.

We were slightly nervous at the prospect of attending 'a show' but we need not have been...The experience your team presented to our learner was nothing short of magical, awe inspiring and utterly transformative. The inclusive nature of the environment encouraged our learner to feel safe and express himself in ways he never could have in a 'formal' show setting. The hands-on interactions with the actors broke all barriers and enabled our pupil to go from audience member to actor, even resulting in him being lifted up as confetti descended upon him. He laughed deliriously as he was hidden inside a cardboard box, and the way that play was incorporated put the school team at ease as our pupil relaxed into the set. As a team, it enabled us to see our pupil in ways we had never seen previously. It was an emotional and incredible experience and one that we feel our learner will never forget. - Corstophine Primary School

We just had to quickly say...what an amazing morning we all had. The show ' The Unexpected Gift' was so special. Our pupils were embraced by the performers and facilitators and I assume the 'director', who helped in the audience and was so attuned to their needs. They all connected to every pupil and engaged with them at all levels including the tech person. We loved the change in action, music and I only wish I could see it again. This class of pupils would really struggle to access any theatre or shows in fact they rarely go out on any trips out except to the Yard so this was so special. A huge thank you to the Imaginate team-the volunteer stewards and all the cast, creatives, tech and the team at Imaginate -you have made our year! It truly was a 'Magic'. - Oaklands School

| BARROWLAND BALLET (REGISTERED NUMBER: SC344711) |

REPORT OF THE TRUSTEES

For The Year Ended 31 March 2025

Poggle & Me

Poggle & Me has undertaken a 2-week tour with Theatre in Schools Scotland reaching approximately 160 audience members. We were delighted to welcome Jade Adamson back into the role of Poggle following maternity leave:

"Seeing them so joyfully engage with the performance, playing with the dancers and each other, was not something we had seen before from the children. The staff, including myself, were quite emotional at seeing how much enjoyment and excitement the children displayed while attending the show." - teacher

"My main takeaway from the show was the reaction of one of my pupils who is 17 and has very severe and complex needs. He does not tend to have much interest in curricular areas but he loves music and sensory, the team involved him SO much and allowed him to pace around the set whenever he wanted. It was lovely to watch him feel "seen" and as included as everyone else. The team made sure to acknowledge his need for an object to stim with and swapped the objects in accordance to the show. We left with a very smiley young man and could tell by his demeanor he was just delighted." - teacher

Chunky Jewellery

Chunky Jewellery has successfully applied to be part of the 'Made in Scotland' Showcase, and will receive financial, marketing and networking support as part of its presentation at Assembly Music Hall during Edinburgh International Fringe 2025. The work is undergoing a period of further development to prepare it for this outing, which will include adjustment to the staging and design in order that it can be presented to best advantage within the Fringe context.

Tiger Tale and Playful Tiger

The work was presented to 562 audiences overall. Playful Tiger was featured as part of the Big Umbrella Festival at the prestigious Lincoln Centre, New York - an inclusive, arts-focused event designed primarily for neurodiverse audiences of all ages. Tiger Tale was programmed to run alongside, reaching 397 audience members in total. Both shows were also presented at the Estonian National Museum as part of ASSITEJ Estonia, reaching 165 audience members.

Dance Film

Barrowland Ballet has had continued international success with its repertoire of dance films, garnering several laurels from established film festivals across 2024-25.

- And I'll Huff presented at Opine Dance Film Festival, Philadelphia; Manifest Dance Festival, Pondicherry India; On Art - Dance&Music, Poland; Stockholm City Film Festival, Denmark; and Lulea International Film Festival, Sweden

- Hoods Off presented at Rethink Dance Festival, Wisconsin USA

- The Tea Party presented at African Smartphone Film Festival

- The Tea Party and Wolf both presented at Spring Dance Film Festival, Barcelona, Spain

- Whiteout presented at Festival Videodanza De Puerto Rico, Argentina

- Whiteout has been selected for RIFF Festival Norway (postponed to August 2025)

PARTICIPATORY WORK

Wolf Pack

Natasha continues to artistically lead Barrowland Ballet's Intergenerational Company, Wolf Pack. This provides an opportunity to further strengthen links between Wolf Pack and Barrowland Ballet's wider programme of work. Wolf Pack rehearsed and performed Like Blood at Indepen-dance's Gathered Together Festival in a brilliant showcase event in Tramway T1 on Thursday 5th September. The showcase including fellow Scottish performers Clifftop Intergenerational Company and Paragon's M3. The company also premiered new work, See Me, to be premiered at Go Dance 2025 on Fri 21 March. This was rescheduled from original date of Friday 24th January, cancelled due to a Red weather warning.

School Partnerships

We continued our partnership with St Albert's Primary in Pollokshields, Glasgow where around 97% of pupils represent the global majority, particularly of Pakistani and South Asian heritage. In June 2024, Natasha and Gail Sneddon worked with P3 each morning in the creation of a short performance which was shared with friends and family at the end of the week. Gail also delivered afternoon workshops to a range of the lower Primary classes.

Pupils from St Albert's Additional Learning Needs Unit attended sharings of Playful Tiger rehearsals and Poggle & Me during its development period later in the year.

| BARROWLAND BALLET (REGISTERED NUMBER: SC344711) |

REPORT OF THE TRUSTEES

For The Year Ended 31 March 2025

Barrowland Ballet also continue to develop its partnership with Isobel Mair School and Family Centre for Children and young people aged 0-18 years with additional support needs across East Renfrewshire, with invitations to attend rehearsals and sharings of our sensory work.

SECTOR DEVELOPMENT AND LEADERSHIP

Professional Contemporary Class

Professional Contemporary Class continued to be co-delivered with The Work Room, weekly on Thursday and Friday mornings during term time. This continues to be well attended with around 800 attendances across the year. The Work Room administrates both classes, with support and input from Barrowland Ballet, and each organisation contributes 50% of the operating costs, including dance artist fees and venue hire.

Sharing and supporting practice

Barrowland Ballet are proud to contribute to the local, national and international arts ecology. Artistic Director, Natasha Gilmore, continues to provide formal and informal mentoring to dance artists and choreographers. The Barrowland Ballet team continue to contribute to a number of networks and forums, and throughout the year have been invited to share their practice through talks, panel discussions and masterclasses both within the UK and internationally.

As part of the presentation of Playful Tiger at the Lincoln Center, New York, Natasha also delivered a half day workshop to travelling company, MOTUS Theatre Company (Canada) on creating work with and for young people with complex needs. As part of the presentation of The Unexpected Gift at Baboro, Galway, Natasha was part of a panel discussion event and shared insight into her sensory work and practice. The company delivered a post-show Q&A at ASSITEJ Estonia following the performance of Playful Tiger.

FINANCIAL REVIEW

Financial position

Barrowland Ballet's financial model has relied on a combination of funding and earned income. Earned income has been obtained through commissions of new work, co-productions, performances, screenings and participatory engagement work.

Funding is sought from a variety of sources. Since 2015 Barrowland Ballet has been in receipt of regular funding from Creative Scotland, with a current funding award of up to £262,100 per year now secure until 31 March 2028. This is £30k less per year than requested and so additional fundraising will be required across this period to fully meet the ambitions outlined in the Business Plan. Creative Scotland considers any core funding provided under this agreement to be unrestricted for the purposes of classification under the requirements of the SORP for Charities. This is used to support the charity to seek match funding from Trusts and Foundations such as The National Lottery Community Fund. With secure long-term Creative Scotland funding for the period April 2025 - March 2028 the charity aims to use this leverage to diversify its funding base further, ensuring its ongoing financial resilience. Throughout 2024-25, Barrowland Ballet will focus on identifying and securing one further multi-year fund that makes a partial contribution to core organisations costs in addition to programme delivery.

Reserves policy

The company will maintain charity reserves to a level that would support a minimum of three months, and ideally six months of staff and office running costs. This is to allow either the sufficient continuation of operations following any unexpected shortfall in revenue, provide resources for any unexpected opportunities, provide sufficient working capital to assist in day to day fluctuations in cashflow or, if necessary, time to allow the company to be wound up.

Reserves should be reviewed annually.

Reserves achieved beyond the figure necessary to support six months of activity will be invested back into the company's programme of activity.

| BARROWLAND BALLET (REGISTERED NUMBER: SC344711) |

REPORT OF THE TRUSTEES

For The Year Ended 31 March 2025

FUTURE PLANS

In the year ahead, Barrowland Ballet's key priorities will include:

- Final creation and presentation of new work, Wee Man, including multiple funding applications to support an onward touring programme that maximises the impact of this important work.

- Refinement and onward touring of new work Chunky Jewellery, including a Fringe run as part of Made in Scotland Showcase 2025 to reach new audiences and stimulate interest to support future presentations.

Onward touring of our existing work, including:

- Presentation of Family Portrait at Imaginate's Edinburgh International Children's Festival Family Day, May 2025

- Presentation of Tiger Tale and Playful Tiger in South Korea, July 2025

- Presentation of The Gift with Shanghai Children's Arts Theatre, October 2025

- Presentation of The Gift and The Unexpected Gift at The Citizen's Theatre December 2025

- Presentation of The Unexpected Gift at Belfast International Children's Festival, March 2026

- Development of plans to present work at Kowloon Cultural District, Hong Kong; The Esplanade, Singapore; Sydney Opera House in 2026

- Fundraising, including:

- Continuing all reporting requirements for Creative Scotland's Multi Year Funding programme to support Barrowland Ballet's ongoing core costs

-Continuing all reporting requirements for Creative Scotland's Multi Year Funding programme Young Start National Lottery funding application to support ongoing funding for Wolf Pack and Barrowland Ballet's Intergenerational work.

- Identifying, developing and applying to a further major funder to support delivery of the artistic programme, this is likely to include resubmittion to Paul Hamlyn Foundation Arts Fund

-Continuation of our existing programme of participatory and sectoral development activity including Wolf Pack, Professional Class, School Partnerships, mentoring, talks and workshops.

Development and publishing of new organizational website

Ongoing team development

TEAM

Salaried

Artistic Director Natasha Gilmore, F/T

Executive Producer Jo Walmsley 0.6 FTE

Senior Producer Sarah Imaki 0.6 FTE (from 15/10/2024)

General Manager Nicola Denman, F/T

Production Manager Elle Taylor F/T

Freelance

Barrowland Ballet employs and engages with a significant number of freelance professionals in order to deliver its ambitious programme of work which requires numerous artistic, production, communication and producing roles. Many of these individuals have been involved in the work of Barrowland Ballet for several years. The charity thrives due to the skill, talent and effort of the independent creative sector.

Team Development

- Staff continue to attend a number of key forums to access information and contribute to sector discussion and lobbying including Federation of Scottish Theatre Members meetings, and The Work Room Members Meeting.

- Barrowland Ballet Access and Wellbeing Policy was developed ahead of Board approval in May 2025

- Core Staff and key freelances undertook a certified 3 day "First Aid at Work" training course in August 2024

- Executive Producer undertook certified IOSH Managing Safely training in December 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The liability of the members is limited to £1 each.

| BARROWLAND BALLET (REGISTERED NUMBER: SC344711) |

REPORT OF THE TRUSTEES

For The Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

The charity has a policy in place whereby the constitution of the board of trustees is reviewed on an annual basis. The trustees undertake an informal skills audit with a view to appointing new members. The charity has an objective to have the majority of the board as non-executives.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC344711 (Scotland)

Registered Charity number

040984

Registered office

16 Royal Crescent

Glasgow

Lanarkshire

G3 7SL

Trustees

N Gilmore

K J Caldwell

M Manson

A Chinn

S Agarwal

C Cunningham (resigned 25.7.24)

Independent Examiner

Kathleen Benham CA

Benham Conway & Co

Chartered Accountants

16 Royal Crescent

Glasgow

G3 7SL

Approved by order of the board of trustees on 11 November 2025 and signed on its behalf by:

M Manson - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

BARROWLAND BALLET

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

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 CA

The Institute of Chartered Accountants of Scotland

Kathleen Benham CA

Benham Conway & Co

Chartered Accountants

16 Royal Crescent

Glasgow

G3 7SL

11 November 2025

| BARROWLAND BALLET |

STATEMENT OF FINANCIAL ACTIVITIES

For The Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Charitable activities

Charitable activities | 328,047 |  | 55,440 |  | 383,487 |  | 404,048 |

Investment income | 2 | 7,314 |  | - |  | 7,314 |  | 7,225 |

Total | 335,361 |  | 55,440 |  | 390,801 |  | 411,273 |

EXPENDITURE ON

Charitable activities

Direct charitable expenditure | 307,605 |  | 51,299 |  | 358,904 |  | 505,129 |

Administration | 24,602 |  | - |  | 24,602 |  | 18,046 |

Total | 332,207 |  | 51,299 |  | 383,506 |  | 523,175 |

NET INCOME/(EXPENDITURE) | 3,154 |  | 4,141 |  | 7,295 |  | (111,902 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 371,437 |  | - |  | 371,437 |  | 483,339 |

TOTAL FUNDS CARRIED FORWARD | 374,591 |  | 4,141 |  | 378,732 |  | 371,437 |

| BARROWLAND BALLET (REGISTERED NUMBER: SC344711) |

BALANCE SHEET

31 March 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 7 | 666 |  | 338 |

CURRENT ASSETS |

Debtors | 8 | 24,286 |  | 78,380 |

Cash at bank | 375,007 |  | 307,166 |

399,293 |  | 385,546 |

CREDITORS |

Amounts falling due within one year | 9 | (21,227 | ) | (14,447 | )

NET CURRENT ASSETS | 378,066 |  | 371,099 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 378,732 |  | 371,437 |

NET ASSETS | 378,732 |  | 371,437 |

FUNDS | 11

Unrestricted funds | 374,591 |  | 371,437 |

Restricted funds | 4,141 |  | - |

TOTAL FUNDS | 378,732 |  | 371,437 |

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.

| BARROWLAND BALLET (REGISTERED NUMBER: SC344711) |

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 11 November 2025 and were signed on its behalf by:

M Manson - Trustee

| BARROWLAND BALLET |

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.

| Computer 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.

| BARROWLAND BALLET |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

2. | INVESTMENT INCOME

| 31.3.25 |  | 31.3.24

£ | £ |

| Investment income | 7,314 |  | 7,225 |  |

3. | NET INCOME/(EXPENDITURE)

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Depreciation - owned assets | 1,004 |  | 337 |  |

4. | TRUSTEES' REMUNERATION AND BENEFITS

| N. Gilmore received remuneration of £52,586 in the year (2024, £50,930).and £2,767 in respect of royalties in the year ( 2024 £3,709)

| Trustees' expenses

| N. Gilmore was reimbursed £795 for the year ended 31 March 2025 (2024, £499)

5. | STAFF COSTS

| 31.3.25 |  | 31.3.24

£ | £ |

| Wages and salaries | 151,332 |  | 140,325 |  |

| Other pension costs | 15,788 |  | 8,767 |  |

167,120 |  | 149,092 |  |

| 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.

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| funds |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Charitable activities

| Charitable activities | 376,162 |  | 27,886 |  | 404,048 |

| Investment income | 7,225 |  | - |  | 7,225 |

| Total | 383,387 |  | 27,886 |  | 411,273 |

| EXPENDITURE ON

| Charitable activities

| Direct charitable expenditure | 394,104 |  | 111,025 |  | 505,129 |

| Administration | 18,046 |  | - |  | 18,046 |

| BARROWLAND BALLET |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

| Unrestricted |  | Restricted |  | Total

| funds |  | funds |  | funds

£ | £ | £ |

| Total | 412,150 |  | 111,025 |  | 523,175 |

| NET INCOME/(EXPENDITURE) | (28,763 | ) | (83,139 | ) | (111,902 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 400,200 |  | 83,139 |  | 483,339 |

| TOTAL FUNDS CARRIED FORWARD | 371,437 |  | - |  | 371,437 |

7. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 April 2024 | 10,064 |  |

| Additions | 1,332 |  |

| At 31 March 2025 | 11,396 |  |

| DEPRECIATION

| At 1 April 2024 | 9,726 |  |

| Charge for year | 1,004 |  |

| At 31 March 2025 | 10,730 |  |

| NET BOOK VALUE

| At 31 March 2025 | 666 |  |

| At 31 March 2024 | 338 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Other debtors | 24,286 |  | 78,380 |  |

| BARROWLAND BALLET |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Taxation and social security | 12,152 |  | 5,134 |  |

| Other creditors | 9,075 |  | 9,313 |  |

21,227 |  | 14,447 |  |

10. | ANALYSIS OF NET ASSETS BETWEEN FUNDS

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

£ | £ | £ | £ |

| Fixed assets | 666 |  | - |  | 666 |  | 338 |  |

| Current assets | 395,152 |  | 4,141 |  | 399,293 |  | 385,546 |  |

| Current liabilities | (21,227 | ) | - |  | (21,227 | ) | (14,447 | ) |

374,591 |  | 4,141 |  | 378,732 |  | 371,437 |  |

11. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.4.24 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 371,437 |  | 3,154 |  | 374,591 |  |

| Restricted funds

| Restricted | - |  | 4,141 |  | 4,141 |  |

| TOTAL FUNDS | 371,437 |  | 7,295 |  | 378,732 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 335,361 |  | (332,207 | ) | 3,154 |  |

| Restricted funds

| Restricted | 55,440 |  | (51,299 | ) | 4,141 |  |

| TOTAL FUNDS | 390,801 |  | (383,506 | ) | 7,295 |  |

| BARROWLAND BALLET |

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 fund | 400,200 |  | (28,763 | ) | 371,437 |  |

| Restricted funds

| Restricted | 83,139 |  | (83,139 | ) | - |  |

| TOTAL FUNDS | 483,339 |  | (111,902 | ) | 371,437 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 383,387 |  | (412,150 | ) | (28,763 | ) |

| Restricted funds

| Restricted | 27,886 |  | (111,025 | ) | (83,139 | ) |

| TOTAL FUNDS | 411,273 |  | (523,175 | ) | (111,902 | ) |

12. | RELATED PARTY DISCLOSURES

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