The Balance Sheet Barrier demystifies business finance and explains three crucial accounting documents: the profit and loss and account (which tells you what happened to your money in the past); the balance sheet (which tells you where your money is now); and the cash-flow forecast (which shows you where your money will be coming from in the future). The resource reveals the meaning and purpose of each of these statements.

The learning points are delivered using everyday language and easy-to-follow examples. Video Arts brings in humour by using two lead characters from contrasting social and business backgrounds: Rita Scroggs, a streetwise business owner (Dawn French), who explains financial concepts and the basis of every business to Julian Carruthers, a "sophisticated" but stuffy company director (John Cleese).

"Many managers understand a great deal about management but precious little about finance, and some don’t like to admit it because they might lose face," said Martin Addison, CEO of Video Arts. "This resource cuts through the mumbo jumbo of finance and explains financial statements in everyday terms. It uses the magic ingredient of humour to bring life to what could otherwise be considered a dull subject. By understanding the essentials of finance, managers will gain a greater insight into their business, and they might feel less embarrassed about discussing financial issues with their accounting colleagues." 

The Balance Sheet Barrier highlights where money comes from in business (share capital, loan capital, and reserves) and where it goes (fixed assets and working capital). It shows how raw materials, labour, overheads, dividends, investments, and profit are all expressed in financial statements.

The original video of The Balance Sheet Barrier was produced in 1993. Since then, it has been translated into ten languages and sold worldwide. The new animated version features colourful graphics and the faces and voices of John Cleese and Dawn French.

"This is the first time we’ve created an animated version of an earlier film," said Martin Addison. "It’s not a cartoon, it’s an animation style called parallax, which is essentially a visually engaging, moving montage of still images. This has enabled us to update the look and feel of the content, whilst retaining the inimitable performances of the original actors."

The new thirty-minute video film can be used as a standalone resource; however it comes with all of the support materials needed to run a training programme for non-financial managers. This includes a course leader’s guide, with a suggested classroom agenda, exercises, and a PowerPoint presentation.

An eLearning version of the content is also available.