**Company number 3057742 Charity number 1058787**
## **Daily Life Limited**
**(Limited by Guarantee)**
## **Report and Financial Statements**
**for the year ended 31 March 2022**
**Breckman & Company Ltd Chartered Certified Accountants 49 South Molton Street London W1K 5LH**
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Contents**
||**Page**|
|---|---|
|Reference and Administrative Details|1|
|Trustees' Report|2 - 7|
|Independent Examiner's Report|8|
|Statement of Financial Activities (including Income and Expenditure Account)|9 - 12|
|Balance Sheet|13|
|Notes to the Financial Statements|14 - 21|
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Reference and Administrative Details**
## **Constitution**
The company is a private company limited by guarantee and registered in EW - England and Wales, company number 3057742. It is incorporated under the Companies Act and its governing document is its Memorandum and Articles of Association. The company is a registered charity, number 1058787.
## **Directors and trustees**
The directors of the charitable company (Daily Life Limited) are its trustees for the purposes of charity law and throughout this report are collectively referred to as the trustees.
As set out in the Articles of Association new trustees are appointed by proposal from existing trustees in writing via the Secretary, a proposal that is then voted on at any General Meeting. At each Annual General Meeting one third of trustees stand down and may put themselves forward for re-election.
Policies and procedures adopted for the induction and training of trustees have been formalised, and a package of online resources has been established. The trustees serving during the year and since the year-end, were:
Suzanne Alleyne Kiera Blakey Sharon Malika Booker Riah Charles Anthony Roberts Elizabeth Wells resigned 30 June 2021
## **Artistic director**
Bobby Baker
## **Independent Examiners**
Breckman & Company Ltd, Chartered Certified Accountants, 49 South Molton Street, London W1K 5LH.
## **Bankers**
CAF (Charities Aid Foundation), 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4TA.
## **Solicitors**
Harbottle & Lewis, 7 Savoy Court, London WC2R 0EX.
## **Registered office and operation address**
Studio 26, Collage Arts Space 3, 40 Cumberland Road, London N22 7SG.
1
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Trustees’ Report**
The trustees present their annual report together with the financial statements of the charity for the year ended 31 March 2022, which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.
The reference and administrative details set out on page 1 forms part of this report. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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).
## **Principal Activity**
The principal activity of the company during the year continued to be the development and presentation of artistic and educational projects, with an emphasis on public engagement and advocacy for people experiencing adversity due to gender, health, disability or social circumstance.
## **Our Mission**
Daily Life Ltd. (DLL) was founded in 1995 to support the production and touring of Bobby Baker’s (BB) artworks. BB’s practice, in form, site and audience reach, is highly innovative. Her work is in great demand, and focuses on undervalued and stigmatised aspects of everyday life and human behaviour, expressly undertaking to foreground the lives of women in the mainstream and bring status to so-called ‘humble’ daily activity.
In a career spanning four decades she has, amongst other things, danced with meringue ladies; made a lifesized version of her family out of cake; and driven around the streets of London strapped to the back of a truck yelling at passers-by through a megaphone to ‘Pull Yourselves Together.’
BB’s acclaimed 2009 Wellcome Collection _Diary Drawings_ exhibition about her experience of mental illness and recovery launched her onto a worldwide arts and mental health platform, connecting her with a growing network of organisations and gifted practitioners. Since this time, she has aimed to use her position to help promote this talent and foster opportunities for diverse marginalised artists.
DLL provides a rare model of artist leadership. BB is a senior female artist with an unparalleled track record and profile, and an undervalued extensive grassroots influence on artists, women, and people experiencing mental distress, especially younger people. Women of BB’s talent and profile still lag significantly behind men in opportunity and parity of esteem. DLL recognises BB’s unique position as an older (aged 65+), disabled female artist with experience of the mental health system, recovery and related arts provision.
DLL has a clear vision for 2018-22: to focus principally on production and presentation of BB’s work with a major new commission, an international retrospective and a major new project, and the creation of a new digital archive, raising BB’s profile, supporting diverse artists by creating greater access to high quality, diverse arts practice. With Arts Council England extending the NPO for a fifth year, 2022-23, due to the pandemic, this vision continues, with a focus at the end of this financial year of looking to plans for 2023-26.
## **Objectives and Activities**
The charitable objectives as set out in our current governing document are: “to advance education particularly by encouragement of the arts, including drama, ballet, music, singing, literature, sculpture and painting.”
## **Diverse Audiences**
Our approach to developing new and diverse audiences grows out of our passionate commitment to working at grassroots. We build on our knowledge and experience by reflecting, project-by-project, to learn and evolve. We listen to and learn from local people and partners to adapt our approach whilst maintaining high quality production values.
2
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Trustees’ Report**
Our ethos is more of a way of being, than a set of methods. We are authentically interested in the people we aim to reach, and enjoy the process of learning from them. Ultimately, it is the buzz, quality of work and genuine good will and friendliness that we bring which will engage the most people, help develop sustainable audiences, and create maximum impact long term. This is much more than a goal orientated approach - it is a journey undertaken to develop the best relationships with a family of people from all areas of society, and to keep them coming for more.
– Our work progresses what we have learnt about building new audiences, and retaining existing ones using knowledge related to harder to reach populations. We prioritise working with partners, learning from them and focusing on areas that are new to DLL. We will continue to learn new methods and develop our model of engagement to ensure that our high-quality artistic offer covers diverse audiences by:
- Reaching marginalised people who are least involved in the arts.
- Reaching mainstream audiences with a more diverse arts offer.
- Providing new platforms for work to be seen locally, across the UK and internationally.
We will build on new and existing partnerships with artists and cultural organisations so that all our projects develop extended networks in arts/health, providers and service users. In recent years, DLL has presented high quality work to diverse audiences:
- Innovative Lightbox exhibitions in Hackney and Newham: 193,000 people.
- Pilot _Roving Diagnostic Unit_ : 3,500 people.
- Touring BB repertoire including _Diary Drawings_ : 35,000 people.
- Bobby Baker retrospective exhibition and performance: 20,429 people.
- _Great & Tiny War_ , Bobby Baker’s major commission for 14-18 NIW: over 1.7k visitors with a reach via social media and national press to 4m people.
## **Public Benefit**
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’.
The evaluation of DLL’s activities across the year – ranging from exhibitions to mentoring, talks and events – indicates that our work benefits the public in a number of ways, which are laid out in more detail under Achievements. Key public benefits are in both the artworks themselves, and on the impact BB and DLL’s activities had on those who took part or experienced the work.
## **Structure and Governance**
DLL’s staffing structure is small. BB acts as the Chief Executive and Artistic Director, answerable to a Board of Trustees. As of September 2019, BB manages a salaried Senior Curator post. The Senior Curator is now responsible for the line management of freelance staff, and, since being recruited in January 2022, a General Manager who works 3 days a week.
## **Achievements and Performance**
This year DLL as everyone continued to feel the effects of the COVID pandemic and lockdowns, however we have been able to use this time to develop, consolidate and crucially apply for and receive Culture Recovery Funding. This is enabling us to embark on a transformative way of working - refocussing and reframe our work – as we move into as post-pandemic world. This includes developing a new digital strategy including our restructured website and new digital ways to share our work, creating assets that can be shared long into the future. It also looks at the model of how we work, with a collective of associates feeding into and branching from our core team, a real strength to our collaborative approach. We have also begun to see growing interest in our work – with increasing external invitations as well as public interest which show the potential for sharing of existing and development of significant new work in future years.
3
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Trustees’ Report**
## **Unthinkable Digital work:**
As part of the CRF bid, we commissioned Unthinkable Digital to work with us to develop our work in the digital realm. This is increasingly a feature of our work, as has been highlighted by the pandemic, as well as integral to new work in development EPIC DOMESTIC. The report was the culmination of a period of consultation with Bobby, the DLL team plus a number of our trusted partners and colleagues, during which Unthinkable gathered insights and perspectives on Bobby’s digital ambitions, current work and digital footprint. The report gives DLL a strategic lens with which to approach Bobby’s website, social media activity and new digital content for EPIC DOMESTIC. We have used this report as a basis for updating the DLL website and making plans for future work. As shown by the stats below, this is already increasing hugely the amount of time people spend on the website so we aim to continue to build our digital assets so they can be shared more widely.
## **Making of the DOGME film**
In April 2021 we worked with filmmaker Claire Nolan and sound recordist Tom Wilson to make a filmed version of _Drawing on a (Grand) Mothers Experience_ . The resulting film was edited and made ready to tour to venues once they were back to scheduling. We are really pleased that the resulting film works as a filmed performance and was well received in test screenings, and that it can form the backbone of future touring - a new digital model that works for both accessibility, legacy and reduced environmental costs.
## **EPIC DOMESTIC: Unlimited and Leeds commissions and Museum of the Home**
_EPIC DOMESTIC_ is Bobby’s new work to create a Domestic Revolutionary Party fit for the 21st Century, that celebrates and draws much-needed attention to the importance and value of domestic labour and care. We received two R+D commissions for this work, one a grant from Unlimited for £10,000 and the other a seed commission from Leeds 2023 for £10,000 inclusive of VAT. Alongside ideas development, including drawings and filmmaking development with Claire Nolan and Tom Wilson, we worked with the Museum of the Home to explore the ideas for workshops through an informal residency and online workshops, with plans for test inperson workshops delayed due to Covid moved to May 2022.
## **DIARY DRAWINGS DIGITISATION**
We received a grant to secure Bobby Baker’s legacy that focused on her extensive body of drawings, in particular her over 700 _Diary Drawings_ . This grant, which spans this financial year and next, focuses on digitising and re-curating the _Diary Drawings_ , alongside extensive recorded conversations about the work with Bobby that will exist alongside the work.
4
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Trustees’ Report**
Part of the grant covers a collaboration with Outside In, an outstanding national charity that supports artists facing significant barriers to the art world due to health, disability, social circumstance or isolation. We have been working with Outside In to develop one of their Step Up Exploring Collections programmes – that will reflect on _Diary Drawings_ and generate different responses, plus training and mentoring from Bobby alongside a programme facilitator. This is due to take place in the first quarter of 2022-2023.
Alongside this, the initial work we have done this year has focused on making Bobby a member of DACS, which ensures all copyrights and royalties are in place for her work. We also became an Employer Partner of Creative Access which has supported us in recruitment of a talented person from a background that is underrepresented in terms of ethnicity, socio economic background and disability working in the arts, to gain experience and training in studio photography and project management. We began this recruitment process towards the end of the financial year and will have a person in post in the first quarter ready to work alongside the Outside In course. The whole project has been facilitated by Gemma Lloyd, a very experienced freelance curator who has become a real asset to the DLL team as an associate curator.
## **Digital**
DLL website:
- Website new visitor rate: 98% (2,262)
- Website returning visitor rate: 2% (41)
- Website visits: 3,745
- Page views: 12,205
- Average time spent on website: 5 minutes 17 seconds
Overall visitors to the DLL website fell from last year, however the dwell time has risen significantly, by nearly 4 mins. This shows that the new website direction, concentrating on showcasing Bobby Baker’s work both new and archived, is working well, with visitors spending a significant amount of time looking at the work. At this early stage into the new digital strategy it is heartening to see this.
– Social media followers (Instagram, Twitter + Facebook): 2,922 this remains very similar to last year.
5
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Trustees’ Report**
## **Talks and events**
Bobby Baker continued to be invited to contribute to both national and international as both an artist and a speaker. She was invited to host an online workshop as part of WOW – Women of the Word festival title _Grandmothering_ . She took part in a panel talk at the Drawing Room as part of the 2021 Drawing Biennale, – discussing drawing around food and gave an online talk at Museum of the Home called Art of the Edge Home Truth.
Bobby’s work was included in two exhibitions – one at Quench, an artist-run gallery in Margate, which showed the work _Spitting Mad_ , and one at FRAC in the Loire in France, which showed the film of _Kitchen Show_ . She was also a featured artist in a-n’s 40 years 40 artists, interviewed by renowned art writer Louisa Buck.
## **Staffing and Resources**
Following a difficult year last year caused by the pandemic, we had continued challenges due to ill health within the team that reduced the capacity of the organisation. We were able to support a key member of the team in applying for funding from Access To Work so they could continue to work despite health issues, and also to employ a freelance team of trusted advisors to work alongside us, including Caroline Smith and Ilana Mitchell. Despite its challenges, this new model of work with a core team alongside associates is working well.
We also recruited a new General Manager, Melissa Bradshaw, who began work at the end of February 2022. Melissa comes to us following her work at Heart n Soul at the Hub, an organisation we have previously collaborated with who share an ethos with DLL, meaning Melissa has fitted in brilliantly and seamlessly to the DLL team.
We began working on our submission for the next Arts Council England NPO application, with the current round having been extended by a year due to Covid. The submission deadline was due to be February 2022 but was extended by ACE to mid May 2022 so the work straddled the end of this year.
6
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Trustees’ Report**
## **Financial Review**
During the financial year 2021/22, DLL received income of £ 202,501 (£114,081 in 2020/21) of which £36,650 was restricted (£4,000 in 2020/21). As a National Portfolio Organisation of The Arts Council of England, DLL received the fourth of four annual grants of £90,139.
At 31 March 2022, unrestricted reserves stood at £61,925 (£30,066) with restricted reserves of £14,676.
Financial sustainability remains the greatest risk for the charity, which is regularly reviewed by the trustees and is reflected in the reserves policy. The Culture Recovery Grant has enabled the company to build both good reserves which mitigates this risk as it allows for security of reserves and the ability to develop large scale projects over the next few years.
## **Reserves Policy**
The trustees have determined that a minimum level of free reserves needs to be maintained. This figure has been calculated as a minimum of 3 months’ operating costs (£24,000 based on 2021/22 costs). As at 31 March 2022 DLL has achieved this minimum level.
## **Future Plans**
Activity for April 2022 onwards:
Outside In training scheme and an exhibition of the newly digitized Diary Drawings as above.
Further development of major new work EPIC DOMESTIC, including test workshops at Museum of the Home and the development of a first public iteration as part of Leeds 2023.
## **Small Company Exemptions**
This report is prepared in accordance with the provisions of the Companies Act 2006 relating to small companies.
This report was approved by the Board of Trustees on 21 December 2022
and signed on its behalf by
## **Anthony Roberts Trustee**
7
## **Independent Examiner's Report to the Trustees of Daily Life Limited**
## **(Limited by Guarantee)**
I report on the accounts of the charity for the year ended 31 March 2022, which are set out on pages 9 to 21.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
· examine the accounts under section 145 of the 2011 Act;
· follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. 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 no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
## **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 386 of the Companies Act 2006; and
· to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
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.
## **Graham Berry FCCA Breckman & Company Ltd Chartered Certified Accountants**
49 South Molton Street London W1K 5LH
21 December 2022
8
|The notes on pages 14 to 21 form an integral part of these financial statements.|||**Total funds carried forward**
**13, 14**
61,925
14,676
76,601
30,066
-
30,066||**Total funds brought forward**
30,066
-
30,066
11,280
5,832
17,112|**Reconciliation of funds:**|**Net income / (expenditure)**
**3**
31,859
14,676
46,535
18,786
)
(5,832
12,954|**Net movement in funds:**||**Total**
133,992
21,974
155,966
91,295
9,832
101,127||Theatre - page 11
131,192
21,974
153,166
87,920
9,832
97,752|Charitable activities:|Fundraising - page 11
2,800
-
2,800
3,375
-
3,375|Raising funds:|**Expenditure on:**||**Total**
165,851
36,650
202,501
110,081
4,000
114,081||Theatre - page 10
8,364
36,650
45,014
604
4,000
4,604|Charitable activities|Donations and legacies - page 10
157,487
-
157,487
109,477
-
109,477|**Income and endowments from:**
**2**|**Notes**
**£**
**£**
**£**
**£**
**£**
**£**|**funds**
**funds**
**Total**
**funds**
**funds**
**Total**|**Unrestricted**
**Restricted**
**2022**
**Unrestricted**
**Restricted**
**2021**|**for the year ended 31 March 2022**|**Statement of Financial Activities (including Income and Expenditure Account)**|**(Limited by Guarantee)**|**Daily Life Limited**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Year ended 31 March 2022**
||**2022**|**2022**|**2021**|**2021**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Income from donations and legacies**|||||
|**Grants**|||||
|Arts Council England - NPO|90,139||90,139||
|Arts Council England - Culture Recovery|61,944||-||
|LB Haringey|5,404||10,000||
|HMRC Job Retention Scheme|-||9,338||
||||||
|||157,487||109,477|
||||||
|**Income from charitable activities**|||||
|**Theatre**|||||
|**Earned income**|||||
|Fee/earned income|8,364||604||
||||||
|||8,364||604|
|**Project specific funding**|||||
|Arts Council England|8,250||-||
|Paul Hamlyn Foundation|20,050||-||
|Colchester Arts Centre|8,150||-||
|Wellcome Trust|-||3,000||
|Unlimited/Shape|-||1,000||
|Epic Domestic|200||-||
||||||
|||36,650||4,000|
||||||
|||45,014||4,604|
||||||
10
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Year ended 31 March 2022**
|**Expenditure on raising funds**
**Fundraising**
Fundraising costs
**Expenditure on charitable activities**
**Theatre**
**Production costs**
Fees
Project expenses
Marketing/publicity
Storage
Support and governance costs - page 12|**2022**
**£**
2,800
2,800
44,244
10,314
175
1,886
56,619
96,547
153,166|**2021**
**£**
3,375
3,375
1,565
156
45
2,008
3,774
93,978
97,752|
|---|---|---|
11
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Year ended 31 March 2022**
||**2022**|**2022**|**2021**|**2021**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Support and governance costs**|||||
|**Support costs**|||||
|**Office overheads**|||||
|Rent/rates|5,940||5,940||
|Office expenses|430||502||
|Computer expenses|1,716||887||
|Website|45||4,357||
|Telephone/internet|201||180||
|Insurance|1,448||1,384||
|Depreciation of fixtures/fittings/equipment|-||169||
||||||
|||9,780||13,419|
|**Administration costs**|||||
|Salaries|68,252||66,420||
|Freelance fees|6,589||6,779||
|Social security costs|2,876||2,742||
|Staff pension costs|1,628||1,618||
|Staff training/recruitment|3,876||180||
|Travel/transport|263||43||
||||||
|||83,484||77,782|
|**Professional/financial**|||||
|Bank charges|120||114||
||||||
|||120||114|
|**Governance costs**|||||
|Legal/professional|13||13||
|Accountancy/consultancy|3,150||2,650||
||||||
|||3,163||2,663|
||||||
|||96,547||93,978|
||||||
12
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Balance Sheet 31 March 2022**
|||**2022**|**2022**|**2021**|**2021**|
|---|---|---|---|---|---|
||**Notes**|**£**|**£**|**£**|**£**|
|**Fixed assets**||||||
|Tangible assets|**8**||-||-|
|**Current assets**||||||
|Debtors|**9**|12,057||12,148||
|Cash at bank and in hand||112,667||48,304||
|||||||
|||124,724||60,452||
|**Liabilities**||||||
|Creditors: amounts falling||||||
|due within one year|**10**|)
(48,123||)
(30,386||
|||||||
|**Net current assets**|||76,601||30,066|
|||||||
|**Total assets less current**||||||
|**liabilities**|||76,601||30,066|
|||||||
|**The funds of the charity**||||||
|Unrestricted funds|**13**|||||
|General fund|||61,925||30,066|
|Restricted income funds|**14**||14,676||-|
|||||||
|**Total charity funds**|||76,601||30,066|
|||||||
For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## Directors' responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the provisions of the Companies Act 2006 applicable to companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees on 21 December 2022 and signed on its behalf by
**Anthony Roberts Trustee**
The notes on pages 14 to 21 form an integral part of these financial statements.
13
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Notes to the Financial Statements for the year ended 31 March 2022**
## **1. Accounting policies**
## **1.1. Basis of preparing the financial statements**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (issued October 2019) 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) - (Charities SORP (FRS 102)) and the Companies Act 2006.
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **1.2. Preparation of the accounts on a going concern basis.**
The charity is dependent on the continued support of grant aiding bodies. The trustees believe that the charity will continue to receive this support and accordingly consider that it is appropriate to prepare the financial statements on the going concern basis.
## **1.3. Incoming resources**
All incoming resources are included in the Statement of Financial Activities when:
- the charity is legally entitled to the funds
- any performance conditions attached to the income have been met or are fully within the control of the charity
- there is sufficient certainty that receipt of the income is considered probable
- the amount can be reliably measured
## **- Donations and legacies**
Grants/donations are recognised in incoming resources in the year in which they are receivable, except as follows:
- when donors specify that grants/donations given to the charity must be used in future accounting periods, the income is deferred until those periods
- when donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use are met.
## **- Charitable activities**
Theatre income - income from box office, performance fees and sundry other theatrical income is included in incoming resources in the period in which the relevant show takes place.
Project specific funding - when donors specify that donations and grants are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.
14
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Notes to the Financial Statements for the year ended 31 March 2022**
## **- Investment income**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **1.4. Expenditure**
All expenditure is included on an accruals basis inclusive of any VAT which cannot be recovered and is recognised when:
- there is a legal or constructive obligation to make a payment
- it is probable that settlement will be required
- the amount of the obligation can be measured reliably
## **- Costs of raising funds**
Costs incurred in attracting donations, and those incurred in trading activities that raise funds.
## **- Charitable activities**
Theatre production costs - costs incurred in production and running of productions toured in the year.
## **- Support costs**
The administrative and overhead costs associated with running the office from which the company operates as well as governance costs. Support costs are wholly attributable to theatre production costs.
## **- Governance costs**
Costs associated with the constitutional and statutory requirements of the charity.
## **1.5. Fund accounting**
Funds held by the charity are either:
- Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
- Restricted funds - these are funds that 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.
Fixtures/fittings/equipment
- 33% on straight line
## **1.6. Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
15
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Notes to the Financial Statements for the year ended 31 March 2022**
## **1.7. Cash at bank and in hand**
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1.8. Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **1.9. Pensions**
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised as expenditure when due.
## **1.10. Financial Instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value, and subsequently measured at their settlement value.
## **1.11. Significant Accounting Estimates and Judgements**
In determining the carrying amounts of certain assets and liabilities, the charity makes assumptions of the effects of uncertain future events on those assets and liabilities at the balance sheet date. The charity's estimates and assumptions are based on historical experience and expectation of future events and are reviewed annually.
## **2. Incoming resources**
The incoming resources for the year have been derived from the principal activity undertaken wholly in the UK.
|**3.**|**Net income/(expenditure) for the year is**|**2022**|**2021**|
|---|---|---|---|
||**stated after charging:**|**£**|**£**|
||Depreciation of tangible fixed assets|-|169|
||Independent Examiner's remuneration:|||
||- independent examination|2,650|2,650|
||- other services|500|-|
## **4. Trustees' emoluments and reimbursed expenses**
The trustees received no remuneration during the year (2021 - £nil).
The aggregated amount reimbursed to trustees during the year was £nil (2021 - £nil).
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## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Notes to the Financial Statements for the year ended 31 March 2022**
## **5. Staff costs and numbers**
|**Staff costs**|**2022**||**2021**|
|---|---|---|---|
||**£**||**£**|
|Salaries and wages|68,252||66,420|
|Social security costs|2,876||2,742|
|Pension costs|1,628||1,618|
|||||
||72,756||70,780|
|||||
|||||
No employee earned £60,000 or more during the year (2021 - nil).
The key management personnel of the charity comprise the Trustees and the Senior Management Team. The total employee benefits of the key management personnel of the charity were £44,371 (2021 - £44,154).
## **Staff numbers**
The average numbers of full-time equivalent employees (including casual and part time staff) during the year was made up as follows:
|the year|was made up as follows:||||||
|---|---|---|---|---|---|---|
|||**2022**|||**2021**||
|||**Number**|||**Number**||
|Support|and production||2|||2|
||||||||
||||||||
## **6. Pension costs**
The company operates a defined contribution pension scheme in respect of its employees. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £1,628 (2021 - £1,618).
## **7. Corporation taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
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## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Notes to the Financial Statements for the year ended 31 March 2022**
|**8.**|**Fixed assets - tangible assets**|**Fixtures/**|**Fixtures/**|||
|---|---|---|---|---|---|
|||**fittings/**||||
|||**equipment**||||
||||**£**|||
||**Cost**|||||
||1 April 2021 /|||||
||31 March 2022||4,545|||
|||||||
||**Depreciation**|||||
||1 April 2021 /|||||
||31 March 2022||4,545|||
|||||||
||**Net book values**|||||
||31 March 2022||-|||
|||||||
||31 March 2021||-|||
|||||||
|**9.**|**Debtors**||**2022**||**2021**|
||||**£**||**£**|
||Trade debtors||8,150||5,150|
||Other debtors||3,021||2,866|
||Prepayments and accrued income||886||4,132|
|||||||
||||12,057||12,148|
|||||||
|**10.**|**Creditors: amounts falling due**||**2022**||**2021**|
||**within one year**||**£**||**£**|
||Trade creditors||13,774||146|
||Other taxation/social security||3,580||3,250|
||Deferred income||17,900||23,150|
||Accruals||12,869||3,840|
|||||||
||||48,123||30,386|
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## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Notes to the Financial Statements for the year ended 31 March 2022**
## **11. Deferred income**
## **£**
|Amount released to incoming resources|)
(23,150|
|---|---|
|Amount deferred in the year|17,900|
|||
|Balance at 31 March 2022|17,900|
Deferred income relates to grant income received in advance where activities have been postponed due to COVID-19.
## **12. Limited by guarantee**
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum, not exceeding £1, to the company should it be wound up. At 31 March 2022 there were 5 members.
|**13.**|**Unrestricted funds**|**Brought**|**Brought**|**Incoming**|**Incoming**|**Outgoing**|**Outgoing**|||**Carried**|
|---|---|---|---|---|---|---|---|---|---|---|
||||**forward**|**resources**||**resources**||||**forward**|
||||**£**||**£**||**£**|||**£**|
||General fund||30,066||165,851||)
(133,992|||61,925|
||||||||||||
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## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Notes to the Financial Statements for the year ended 31 March 2022**
|**14.**|**Restricted funds**|**Brought**|**Brought**||**Incoming**|**Incoming**|**Incoming**|**Outgoing**||||**Carried**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||**forward**||**resources**|||**resources**||||**forward**|
||||**£**|||**£**||**£**||||**£**|
||Digital Diary Drawings|||-|||8,250|(7,187||)||1,063|
||ANKOT|||-||20,050||(13,685|)|||6,365|
||DOGME|||-|||8,150|)
(902||||7,248|
||EPIC DOMESTIC|||-|||200|(200||)||-|
||||||||||||||
|||||-||36,650||(21,974|)|||14,676|
||||||||||||||
||||||||||||||
## **Digital Diary Drawings**
This is an 18-month project to secure Bobby Baker's legacy, focusing on her extensive body of drawings, in particular her acclaimed Diary Drawings. It will digitize, exhibit and create a proper archive, as well as a legacy through a new collaboration with Outside In, who will host a major virtual exhibition and through whom DLL will support and mentor a group of marginalised artists. Helping people make sense of mental distress is critical and Bobby Baker's work challenges the medical status quo and opens the conversation about the social model of mental distress at a time when social and creative prescribing are becoming priorities.
## **ANKOT**
This is an R+D collaboration between DLL, Alleyne& and Wunderbar. ANKOT - A New Kind of Table - is researching methodologies for a pioneering, artist-led support programme for creative practitioners who face long-term structural and systemic inequalities and are, and will be, disproportionately affected by COVID-19. All three partner organisations have extensive and varied experience of tackling marginalisation in the arts. What we see as fundamentally lacking is intersectional, cross art form, self-selecting opportunities where marginalised, disadvantaged creative people can engage with each other on a level playing field. ANKOT is designed as a scheme that is both artist and lived experience led, and at the same time draws on the collective partners' wide networks of marginalised people, and wealth of professional research, project management, engagement, and public event delivery experience.
## **DOGME**
DOGME was first performed at WOW - Women of the World Festival at the Southbank Centre in 2015, following an invitation from WOW founder, Jude Kelly, to re-stage Baker's seminal work, Drawing on a Mother's Experience (1988). By then a grandmother and as dedicated a feminist as ever, Baker chose to instead bring her original performance up to date. It explores the experience of early motherhood from the more reflective vantage point of age and experience, while considering the ongoing challenge of combining motherhood and parental responsibilities with the drive to retain autonomy.
20
## **Daily Life Limited**
## **(Limited by Guarantee)**
## **Notes to the Financial Statements for the year ended 31 March 2022**
## **EPIC DOMESTIC**
EPIC DOMESTIC is an artistic quest to create a Domestic Revolutionary Party fit for the 21st Century. This is a new work by Bobby Baker that is in response to the stark inequalities of unpaid labour and care, felt by millions, which the global pandemic brought back into the public eye. It will celebrate domestic labour and create positive social impact through great art, creativity, wit, human connection, and insight. The work is planned to span multiple years and partnerships, including a planned public event as part of Leeds 2023 and an in development major event in 2025.
## **15. Analysis of net assets between funds**
|Fund balances at 31 March 2022
are represented by:
Net current assets|**General**
**Restricted**
**funds**
**funds**
**£**
**£**
61,925
14,676
61,925
14,676|**Total**
**£**
76,601
76,601|
|---|---|---|
## **16. Transactions with trustees**
Trustee Suzanne Alleyne was paid £4,200 fees in the year in relation to the ANKOT project.
## **17. Related party transactions**
During the year there were no additional related party transactions that required disclosure.
21