REGISTERED CHARITY NUMBER: SC023666
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2016
FOR
BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
Pauline Marshall CA
Benham Conway & Co
16 Royal Crescent
Glasgow
G3 7SL

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC 143878
CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2016
Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to [2
Detailed Statement of Financial Activities 13 to 14

BIRDS 0F PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878 (REGISTERED NUMBER: SC1438’78)
REPORT OF THE TRUSTEES
For The Year Ended 31 March 2016
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 2016. 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 for Smaller Entities (the FRSSE) (effective l 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 practise 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 lntemational 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".
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Annual Tour:
We toured two mainstage productions during 2015/ 16 - "Crazy Jane" presented the story of Jane Avril, star of the
Moulin Rouge and a disabled woman who was immortalised in Toulouse Lautrec's iconic posters. The performance was
presented from 30th May to 13th June 2015 and toured to Tron Theatre, Glasgow; The lemon tree, Aberdeen; Eden
Court. 1nvemess; Domie Village Hall. Kyle of Lochalsh; Summerhall, Edinburgh; Adam Smith Theatre, Kirkcaldy and
Bonar Hall. Dundee.
"Purposeless Movements" was a visually stunning new dance theatre piece that riffs on the stories of ﬁve guys with
cerebral palsy, how it affects their lives, their gender, their masculinity and their movement. The show toured Scotland
from 25th February - 16th March 2016 and visited Tramway, Glasgow; Traverse Theatre, Edinburgh and Eden Court,
lnvemcss.
Outreach & Education:
Birds of Paradise continued to work with young people through our Be-Bop Ensemble delivering drama workshops
throughout 2015/16. Our booking 4 Talent programme resulted in a two-week intensive rehearsal process which
culminated in a performance of "The Last Freakshow" at Summerhall, Edinburgh on 17th October 2015.
We also carried out our Time to Shine funded research programme that sought to identify the barriers faced by young
disabled people in accessing youth ans provision in Scotland — this report will be published in October 2016.
FINANCIAL REVIEW
Financial position
The Board are conﬁdent that the overspend in the unrestricted reserve will be addressed during 2016/ 17 by careful
management of expenditure and we will continue to work towards establishing a reserve of six months operating costs to
enable us to manage ﬂuctuations like this in future years.
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 project funding came from the British Council, Pritchard Thomas, charitable trusts, partner
organisations 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 which is the level the charity is working towards.
Page 1

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC1438’78 (REGISTERED NUMBER: SC143878)
REPORT OF THE TRUSTEES

For The Year Ended 31 March 2016
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a charitable company limited by guarantee, and registered as a charity on 16 April 1993.
The company is limited by guarantee and govemed 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 risks 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. lntemal 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
Registered Charity number
SC023666
Registered ofﬁce
C/o Scottish Youth Theatre
The Old Sheriff Court
105 Brunswick Street
Glasgow
01 1TF
Trustees
S Hodgson
G Main
I. D Sinclair -resigned 20.07.15
C J Martin - resigned 01.03.16
M Maxwell
.1 ETaylor - resigned 01.03.16
After the year end but before the date of this report, M .1 Harrison. S Shah and N Tabatabai-Khatambakhsh were
appointed as trustees.
Independent examiner
Pauline Marshall CA
Benham Conway & Co
16 Royal Crescent
Glasgow
G3 7SL

Page 2

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878 (REGISTERED NUMBER: SC143878)
REPORT OF THE TRUSTEES
For The Year Ended 31 March 2016
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees (who are also the directors of Birds of Paradise Theatre Company Limited Registered Company Number
SC 143878 for the purposes of company law) are responsible for preparing the Report of the Trustees and the ﬁnancial
statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
Company law requires the trustees to prepare ﬁnancial statements for each ﬁnancial year which give a true and fair view
of the state of affairs of the charitable company and of the incoming resources and application of resources, including
the income and expenditure, of the charitable company for that period. In preparing those ﬁnancial statements. the
trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
— make judgements and estimates that are reasonable and prudent;
» prepare the ﬁnancial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time
the ﬁnancial position of the charitable company and to enable them to ensure that the ﬁnancial statements comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the special provisions of Pan 15 of the Companies Act 2006 relating
to small companies.
Approved by order of the board of trustees on 20 September 2016 and signed on its behalf by:
S Hodgson - Trustee
Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878 (REGISTERED NUMBER: SC143878)
I report on the accounts for the year ended 31 March 2016 set out on pages ﬁve to twelve.
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(l)(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 [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(1Xa) 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.
(T111... .t...tt
Pauline Marshall CA
Benham Conway & Co
16 Royal Crescent
Glasgow
G3 7SL
20 September 2016
Page 4

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 March 2016
31.3.16 313.15
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Charitable activities
Famed income 11,923 - 1 1,923 5 .035
Charitable Activities 166,000 82,515 248,515 212,046
Investment income 2 - - - 3
Total 177,923 82,515 260,438 217.084
EXPENDITURE 0N
Charitable activities
Direct Charitable Expenditure 162,936 159,727 322,663 103 569
Administration 35,788 - 35,788 29,873
Total 198,724 159,727 358,451 133,442
NET INCOME/(EXPENDITURE) (20,801) (77,212) (98,013) 83,642
RECONCILIATION OF FUNDS
Total funds brought forward 15,776 102,212 117,988 34,346
TOTAL FUNDS CARRIED FORWARD (5,025) 25,000 19,975 117.988
The notes form part of these ﬁnancial statements
Page 5

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878 (REGISTERED NUMBER: SC143878)
BALANCE SHEET
At 31 March 2016
31.3.16 31.3.15
Notes 52 £
FIXED ASSETS
Tangible assets 6 767 1 .042
CURRENT ASSETS
Debtors 7 19,355 1 19,265
Cash at bank 45.056 4.289
64,411 123 .554
CREDITORS
Amounts falling due within one year 8 (45,203) (6.608)
NET CURRENT ASSETS/(LIABILITIES) 19,208 1 16,946
TOTAL ASSETS LESS CURRENT
LIABILITIES 19,975 1 17.988
NET ASSETS/(LIABILITIES) 19,975 117,988
FUNDS 10
Unrestricted funds (5,025) l 5 .776
Restricted funds 25,000 102,212
TOTAL FUNDS 19,975 117.988
The notes form part of these ﬁnancial statements
Page 6 continued...

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878 (REGISTERED NUMBER: SC143878)
BALANCE SHEET - CONTINUED
At 31 March 2016

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 March 2016.
The members have not required the charitable company to obtain an audit of its ﬁnancial statements for the year ended
31 March 2016 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 small charitable companies and with the Financial Reporting Standard for Smaller Entities
(effective January 2015).
The ﬁnancial statements were approved by the Board of Trustees on 20 September 2016 and were signed on its behalf
by:

gun“ WSW
S Hodgson -Trustee
The notes form part of these ﬁnancial statements
Page 7

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
Notes to the Financial Statements
For The Year Ended 31 March 2016
1. ACCOUNTING POLICIES
Basis of preparing the ﬁnancial statements
The ﬁnancial statements of the charitable company have been prepared in accordance with the Charities SORP
(FRSSE) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (the FRSSE)
(effective 1 January 2015)’. the Financial Reporting Standard for Smaller Entities (effective January 2015) 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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis
over the period of the lease.
2. INVESTMENT INCOME
31.3.16 31.3.15
£ £
Deposit account interest - 3
Page 8

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended 31 March 2016
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.3.16 31.3.15
£ £
Depreciation - owned assets 455 707
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees‘ remuneration or other beneﬁts for the year ended 31 March 2016 nor for the year ended
31 March 2015 .
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2016 nor for the year ended 31 March 2015 .
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
5 £ £
INCOME AND ENDOWMENTS FROM
Charitable activities
Famed income 5,035 - 5.035
Charitable Activities 70,812 141,234 212,046
Investment income 3 - 3
Total 75,850 141,234 217,084
EXPENDITURE ON
Charitable activities
Direct Charitable Expenditure 50,095 53,474 103 569
Administration 29,873 - 29,873
Total 79,968 53,474 133.442
NET INCOME/(EXPENDITURE) (4,118) 87,760 83,642
RECONCILIATION OF FUNDS
Total funds brought forward 19,894 14,452 34,346
TOTAL FUNDS CARRIED FORWARD 15,776 102,212 117,988
Page 9

BIRDS 0F PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
NOT ES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended 31 March 2016
6. TANGIBLE FIXED ASSETS
Ofﬁce
Equipment
5:
COST
At 1 April 2015 13,778
Additions 180
At 31 March 2016 13,958
DEPRECIATION
At 1 April 2015 12,736
Charge for year 455
At 31 March 2016 13,191
NET BOOK VALUE
At 31 March 2016 767
At 31 March 2015 1,042
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.16 31.3.15
£ £
Trade debtors 4,590 494
Other debtors 14,765 1 18.771
19,355 119.265
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.16 31.3.15
5 £
Trade creditors 28,226 3 ,809
Taxation and social security 1,796 2.066
Other creditors 15,181 733
45,203 6.608
Page 10

BIRDS 0F PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended 31 March 2016
9. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.16 31.3.15
Unrestricted Restricted Total Total
fund fund funds funds
£ £ £ 12
Fixed assets 767 - 767 l ,042
Current assets (3,255) 67,666 64,411 123,554
Current liabilities (2,537) (42,666) (45,203) (6,608)
(5,025) 25,000 19,975 1 17,988
10. MOVEMENT IN FUNDS
Net
movement in
At 1.4.15 funds At 313.16
£ £ £
Unrestricted funds
General 15,776 (20,801 ) (5,025)
Restricted funds
Restricted Funds 102,212 (77,212) 25,000
TOTAL FUNDS 117 .988 (98,013) 19,975
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
5) £ £
Unrestricted funds
General 177,923 (198,724) (20,801 )
Restricted funds
Restricted Funds 82,515 (159,727) (77,212)
TOTAL FUNDS 260,438 (358,451) (98,013)
Page 1 I

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC 143878
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For The Year Ended 31 March 2016
___________.________.—_____——
11. OTHER FINANCIAL COMMITMENTS
At 31 March 2016 the wmpany was committed to making the following payments under non-cancellable
operating leases in the forthcoming ﬁnancial year.
31/03/16 3 1/03/ 15
£ £
Operating leases which expire:
Within one year 0 234
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 3| March 2016.
Page 12

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 March 2016
31.3.16 31.3.15
51 £
INCOME AND ENDOWMENTS
Investment income
Deposit account interest - 3
Charitable activities
Famed income 10,523 5,035
Creative Scotland 175,400 155,100
British Council 34,456 -
Euan's Guide Award Fringe 2015 500 -
Pritchard Thomas 17,559 -
Glasgow City Council 15,500 17.000
Artsadmin 1 ,500 33 ,500
Culture & Sport 5,000 -
SCVO - 3,002
ODIN charitable - 2,000
Sylvia Aitken Trust - 1,000
Creative Scotland Capital Grant - 444
260,438 217,081
Total incoming resources 260,438 217,084
EXPENDITURE
Charitable activities
Direct fees and wages 214,205 92 578
Production costs 41,538 5.018
Publicity and marketing 32,335 6,237
Touring and travel 48,716 12,090
Rent, rates and insurance 8,324 7,802
Travel 882 1,308
General expenses 463 99
Subscriptions and memberships 474 880
Photocopy and printing 777 67
Postage and stationery 2,162 372
Recruitment expenses 321 -
Telephone and intemet 977 778
Website maintenance 236 21 1
Repairs and renewals 375 271
Bank charges 829 243
Entertainment 390 l 19
Exchange rate losses 6 —
Training costs 155 -
Board Expenses 296 126
Networking expenses 135 -
Carried forward 353,596 128,199
This page does not form part of the statutory ﬁnancial statements
Page 13

BIRDS OF PARADISE THEATRE COMPANY
LIMITED
REGISTERED COMPANY NUMBER SC143878
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 March 2016
31.3.16 31.3.15
£ £
Charitable activities
Brought forward 353,596 128 .199
Hire of photocopier equipment - 936
Depreciation of tangible ﬁxed assets 455 707
354.051 129.842
Support costs
Governance costs
Accountancy fees 3,600 3 ,600
Legal fees 400 -
Professional fees 400 -
4,400 3 .600
Total resources expended 358,451 133,412
Net (expenditure)/income (98,013 ) 83 .642
This page does not form part of the statutory ﬁnancial statements
Page 14