REGISTERED CHARITY NUMBER: SC023666
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2018
FOR
BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
Kathleen Benham CA
Benham Conway & Co
Chartered Accountants
16 Royal Crescent
Glasgow
G3 7SL

BIRDS 0F PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SCI43878
CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2018
M
Page
Report of the Trustees l 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
Detailed Statement of Financial Activities 14 to 15

BIRDS 0F PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878 (REGISTERED NUMBER: SC143878)
REPORT OF THE TRUSTEES
For The Year Ended 31 March 2018
K
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 2018. 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 2015).
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 and created 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 "aesthetics of access".
Page I

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878 (REGISTERED NUMBER: SC 143878)
REPORT OF THE TRUSTEES
For The Year Ended 31 March 2018

m
ACHIEVEMENT AND PERFORMANCE

Charitable activities

During the autumn of 20l7 Birds of Paradise welcomed Michelle Rolfe as our Producer. In January 2018 Garry Robson stepped
down as Co-Artistic Director and Robert Gale became the sole Artistic Director and CEO. During 2017 Marianne Maxwell stepped
down from the board of Trustees, and Sophie Partridge very sadly passed away.

Blanche & Butch:

Co-produced with Tron Theatre, Blanche & Butch was a dazzling new production inspired by Noel Greig's 2006 play Heelz on
Wheels. Telling the witty and poignant story of the lives, loves and losses of the three disabled men, it was a night of outrageous
unPCness, high quality campness and deeply touching stories of three men who span the generations. The show featured an on-stage
BSL interpreter, captions in the style of a Hollywood script appearing on a TV screen and audio description delivered through
headsets by an on-stage describer/stage management character. It opened at Tron Theatre, Glasgow on Thursday 14th September
and closed at Summerhall, Edinburgh on Saturday 14th October. playing to a total of 952 people across 13 venues.

The Tin Soldier:

Created in association with Festival Theatre, Edinburgh The Tin Soldier was adapted from Hans Christian Andersen's ﬁrst ever
children's story. Birds of Paradise's ﬁrst Christmas show was a magical tale of derring do, devotion and never giving up was for
children aged nine and under, and involved puppets, original songs and live on-stage music. Featuring international Deaf actor
Caroline Parker, Robert Softley Gale and Joseph Brown alongside musicians Novasound, it showcased how all performers within a
show can deliver BSL interpretation for a young audio. Audio description was integrated in to the dialogue and captions were
projected upon the cardboard box set. It opened at The Studio, Edinburgh on Thursday 7th December and ran until Saturday 23rd
December. Over a total of 21 performances it was seen by 908 people.

Intergeneration Cabaret :

Working with Luminate and LGBT Age, BOP was able to offer an opportunity for artists to present work at a cabaret as part of the
Luminate Festival. The artists had to be non-professional with a performance idea they wanted to develop for a cabaret performance
celebrating older, disabled or LGBT people. The artists received one to one development time with a professional performer as well
as group workshops. This opportunity was developed as an outreach element of our production of Blanche & Butch, so the cabaret
took place at Summerhall, Edinburgh after the ﬁnal performance of the run, on the Blanche & Butch set. The event had audio
description, BSL interpretation, a live electronic note taker and played to an audience of 80 people.

BOP Artists:

Working in partnership with National Theatre of Scotland, BOP Artists was a development residency opportunity for three
emerging disabled artists living in Scotland, with a speciﬁc creative idea they were seeking to develop. After a public call out three
artists were selected; Aminder Virdee, Jen McGregor and Stuart Pyper. The residency was split into two pans: Skills Week;
Development Week, with each week taking place at National Theatre of Scotland‘s headquarters Rockvilla. During the skills week,
the artists were given training in multiple areas, and were matched with a mentor to help them develop their idea ahead of the
development week. During the development week, the artists were given time, space and funding to develop their idea in the way
that they felt was of most use to them.

FINANCIAL REVIEW

Principal funding sources

Funding from Creative Scotland has been the major source of funding this year as well as core funding from Glasgow City Council.
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 ﬁnding gaps between
spending and receiving resources. The trustees therefore consider the ideal level of operational reserves would be six months
operating costs which is the level the charity is working towards.

Page 2

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878 (REGISTERED NUMBER: SC 143878)
REPORT OF THE TRUSTEES
For The Year Ended 31 March 2018
a
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. 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 staﬁ‘, volunteers, clients and
visitors.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC143878 (Scotland)
Registered Charity number
SC023666
Registered ofﬁce
C/o Scottish Youth Theatre
The Old Sheriff Court
105 Brunswick Street
Glasgow
01 ITF
Trustees
S Hodgson
G Main
M Maxwell - resigned 11.12.17
S E Partridge - resigned 7.6.17
M J Harrison
Dr S L Shah
M Richardson
N TabatabaiKhatambaksh
Company Secretary
R S Gale
Page 3

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878 (REGISTERED NUMBER: SC 143878)
REPORT OF THE TRUSTEES
For The Year Ended 31 March 2018
M
REFERENCE AND ADMINISTRATIVE DETAILS
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 14 June 2018 and signed on its behalf by:
S Hodgson - Trustee
Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878 (REGISTERED NUMBER: SC143878)
1 report on the accounts for the year ended 31 March 2018 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. 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:
(I) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 44(l)(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.
\
U
Kathleen Benham A
Benham Conway & Co
Chartered Accountants
16 Royal Crescent
Glasgow
GB 7SL
14 June 2018
Page 5

BIRDS 0F PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 March 2018
H“—
31.3.18 31.3.17
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 273 - 273 —
Charitable activities
Earned income 57,614 - 57,614 36,346
Charitable Activities 165,500 29,236 194,736 232,024
Other income 7,482 - 7,482 18,266
Total 230,869 29,236 260,105 286,636
EXPENDITURE ON
Charitable activities
Direct Charitable Expenditure 161,671 111,702 273,373 169,490
Administration 60,555 - 60,555 39,938
Total 222,226 1 1 1,702 333,928 209,428
NET INCOME/(EXPENDITURE) 8,643 (82,466) (73,823) 77,208
RECONCILIATION OF FUNDS
Total funds brought forward 7,517 89,666 97,183 19,975
TOTAL FUNDS CARRIED FORWARD 16,160 7,200 23,360 97,183
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these ﬁnancial statements
Page 6

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878 (REGISTERED NUMBER: SC143878)
BALANCE SHEET
At 31 March 2018

m

31.3.18 31.3.17

Notes 1‘. £

FIXED ASSETS
Tangible assets 6 983 1,361
CURRENT ASSETS
Debtors 7 3,728 7,587
Cash at bank and in hand 25,472 93,284

29,200 100,871
CREDITORS
Amounts falling due within one year 8 (6,823) (5,049)
NET CURRENT ASSETS 22,377 95,822
TOTAL ASSETS LESS CURRENT LIABILITIES 23,360 97,183
NET ASSETS 23,360 97,183
FUNDS IO
Unrestricted funds 16,160 7,517
Restricted funds 7,200 89,666
TOTAL FUNDS 23,360 97,183

The notes form part of these ﬁnancial statements
Page 7 continued...

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878 (REGISTERED NUMBER: SC143878)
BALANCE SHEET - CONTINUED
At 31 March 2018

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended
31 March 2018.
The members have not required the company to obtain an audit of its ﬁnancial statements for the year ended 31 March 2018 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.
These ﬁnancial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006
relating to charitable small companies.
The ﬁnancial statements were approved by the Board of Trustees on 14 June 2018 and were signed on its behalf by:

S‘K— W“
S Hodgson -Trustee
The notes form part of these ﬁnancial statements
Page 8

BIRDS 0F PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2018
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 2015)’, 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.
2. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated aﬁer charging/(crediting):
31.3.18 31.3.17
£ £
Depreciation - owned assets 697 804
Page 9

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended 31 March 2018
Em“
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other beneﬁts for the year ended 31 March 2018 nor for the year ended
31 March 2017.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2018 nor for the year ended 31 March 2017 .
4. STAFF COSTS
31.3.18 31.3.17
£ £
Wages and salaries 93,892 65,075
Social security costs 4,988 2,757
Other pension costs 559 477
99,439 68,309
The average monthly number of employees during the year was as follows:
31.3.18 31.3.17
5 3
No employees received emoluments in excess of £60,000.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Charitable activities
Earned income 3,561 32,785 36,346
Charitable Activities 53,938 178,086 232,024
Other income 18,266 - 18,266
Total 75,765 210,871 286,636
EXPENDITURE ON
Charitable activities
Direct Charitable Expenditure 23,285 146,205 169,490
Administration 39,938 - 39,938
Total 63,223 146,205 209,428
NET INCOME/(EXPENDITURE) 12,542 64,666 77.208
Page 10

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended 31 March 2018
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£ f. £
RECONCILIATION OF FUNDS
Total funds brought forward (5,025) 25,000 19,975
TOTAL FUNDS CARRIED FORWARD 7,517 89,666 97,183
6. TANGIBLE FIXED ASSETS
Ofﬁce
Equipment
£
COST
At 1 April 2017 15,047
Additions 319
Disposals (7,850)
At 31 March 2018 7,516
DEPRECIATION
At 1 April 2017 13,686
Charge for year 697
Eliminated on disposal (79850)
At 31 March 2018 6,533
NET BOOK VALUE
At 31 March 2018 983
At 31 March 2017 1,361
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.18 31.3.17
£ £
Trade debtors 2,056 -
Other debtors 1,672 7,587
3,728 7,587
Page 1 1

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC 143878
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended 31 March 2018
MH—
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.18 31.3.17
£ £
Trade creditors 4,526 2,580
Taxation and social security 2,199 2,358
Other creditors 98 l I I
6,823 5.049
9. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.18 31.3.17
Unrestricted Restricted Total Total
fund fund funds funds
£ £ £ £
Fixed assets 983 - 983 1.36]
Current assets 22,000 7,200 29,200 100,871
Current liabilities (6,823) - (6,823) (5,049)
16,160 7,200 23,360 97,183
10. MOVEMENT IN FUNDS
Net movement
At 1.4.17 in funds At 31.3.18
£ £ £
Unrestricted funds
General 7,517 8,643 16,160
Restricted funds
Restricted Funds 89,666 (82,466) 7,200
TOTAL FUNDS 97,183 (73,823) 23,360
Page 12

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended 31 March 2018
M
10. MOVEMENT 1N FUNDS - continued
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General 230,869 (222,226 ) 8,643
Restricted funds
Restricted Funds 29,236 (1 1 1,702 ) (82,466)
TOTAL FUNDS 260,105 (333,928) (73,823 )
Comparatives for movement in funds
Net movement
At 1.4.16 in funds At 31.3.17
£ £ £
Unrestricted Funds
General (5,025 ) 12,542 7,517
Restricted Funds
Restricted Funds 25,000 64,666 89,666
TOTAL FUNDS 19,975 77,208 97,183
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General 75,765 (63,223) 12,542
Restricted funds
Restricted Funds 210,871 (146,205) 64,666
TOTAL FUNDS 286,636 (209,428) 77,208
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2018.
Page 13

BIRDS 0F PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC 143878
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 March 2018
X
31.3.18 31.3.17
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 273 -
Charitable activities
Earned income 57,614 36,346
Creative Scotland 157,200 159,314
British Council - 53,674
Glasgow City Council 15,500 15,500
Culture & Sport - 412
Access to work 22,036 3,124
252,350 268.370
Other income
Theatre tax credit 7,482 18,266
Total incoming resources 260,105 286,636
EXPENDITURE
Charitable activities
Wages 93,892 65,075
Social security 4,988 2,757
Pensions 559 477
Direct fees 45,953 92,841
Production costs 113,271 7,488
Publicity and marketing 12,894 5,750
Direct touring and travel 32,158 13,375
Rent, rates and insurance 8,591 8,405
Travel 2,167 2,915
General expenses 718 278
Subscriptions and memberships 553 335
Postage and stationery 1,321 671
Telephone and intemet 354 1,430
Repairs and renewals 517 (127)
Bank charges 24 190
Exchange rate losses 16 (1,092)
Training costs - 329
Board Expenses 579 604
Networking expenses 4,605 2,763
Carried forward 323,160 204,464
This page does not form part of the statutory ﬁnancial statements
Page 14

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 March 2018
\
31.3.18 31.3.17
£ £
Charitable activities
Brought forward 323,160 204,464
Advertising 5,810 -
Depreciation of tangible ﬁxed assets 698 804
329,668 205,268
Support costs
Governance costs
Accountancy fees 4,260 4.160
Total resources expended 333,928 209,428
Net (expenditure)/income (73,823) 77,208
This page does not form pan of the statutory ﬁnancial statements
Page 15