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2023-03-31-accounts

Company number 3057742 Charity number 1058787

Daily Life Limited

(Limited by Guarantee)

Report and Financial Statements

for the year ended 31 March 2023

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 - 8
Independent Examiner's Report 9
Statement of Financial Activities (including Income and Expenditure Account) 10 - 13
Balance Sheet 14
Notes to the Financial Statements 15 - 22

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 resigned 3 July 2023 Sharon Malika Booker Riah Charles Rehaab Daud appointed 20 September 2023 Christopher Green appointed 3 July 2023 Anthony Roberts

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 2023, 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 continues our work as part of Arts Council England’s National Portfolio. During this year we successfully applied for a further 3 years funding as a National Portfolio Organisation (NPO) for the 2023-26 period (NB ACE usually runs 4-year terms however an extension year due to the pandemic means the new agreement is for 3 years).

For 2018-2023 our focus was principally on production and presentation of BB’s work with:

This year has had a strong focus on R+D of several strands of our work alongside fundraising for our 20232026 programme of activity. Our plans for 2023-26 build directly on from ongoing learning and reflection and previous successes - with a continued focus on both high-profile new projects, whilst working to raise BB’s profile through her archive and legacy. We have started work on developing a programme of shared learning and mentoring with our peers to roll out from 2024-2026.

2

Daily Life Limited

(Limited by Guarantee)

Trustees’ Report

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.

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:

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:

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 managed a salaried Senior Curator post. At the start of this financial year the Senior Curator resigned due to ill health. This year we have worked with an interim, freelance Associate Curator, Ilana Mitchell, to continue this work as we looked for a replacement to start once we had confirmation of the new NPO funding. Together BB and IM have line managed and worked alongside associates – principally Caroline Smith and Gemma Lloyd – and Melissa Bradshaw, General Manager, who works 4 days a week (increased from 3 days in May). Despite the challenges posed by the resignation, this has solidified a successful new model of work where a staff team work alongside associates.

3

Daily Life Limited

(Limited by Guarantee)

Trustees’ Report

Achievements and Performance

This year has been a year of testing some new ways of working that build on our developments over the past few years, particularly our new digital strategy and consolidation of working with associates as creative producers, alongside a major R+D year for both new works and our core funding.

Sharing Digital works: Diary Drawings

Following on from developing our new digital strategy last year, including restructuring our website and devising new digital ways to share our work, with the aim of creating assets that can be shared long into the future - this year we delivered the major part of the Diary Drawings digitisation and sharing project. This focused on digitising and re-curating the Diary Drawings , alongside extensive recorded conversations about the work with BB that will exist alongside the work. It included 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 worked with Outside In to deliver one of their Step Up Exploring Collections courses. This was a very successful scheme that ran in the first quarter of the year. Over ten weeks, five Outside In artists each focused on exploring a theme or work that interested them from the Diary Drawings collection and produced creative responses to their research. The course was brilliantly led by Julia Elmore, one of Outside In’s experienced course leaders and included an introduction session at BB’s home, weekly discussion sessions, a Q + A session with BB, visits to Bethlem Gallery and Wellcome Library. The final sharing event happened on 25[th] July at Wellcome/ hybrid. The artists presented their research and creative responses which included photos, videos, zines, sketchbooks, embroidery, and interactive displays.

Feedback from the course leader: “It was clearly an absolute delight for each of the artists to meet Bobby and we were all extremely grateful for her personal involvement in the course, from our very first session in her home to the Q&A that everyone loved and her presence and words of encouragement online at the sharing event.” And feedback from one of the artists: “I wanted to thank you so much for this amazing and unforgettable opportunity you offered us through Outside In. I am very honoured for the privilege to ‘explore’ and ‘respond’ to your collection of daily drawings. Your work definitely resonated with me a lot on many angles and you’ve inspired me to ‘free’ my speech and self-express, not to mention that I now feel ready to share my own story more widely -not a little thing, right!?”

Step Up course participant artists’ work

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Daily Life Limited

(Limited by Guarantee)

Trustees’ Report

As well as building a new digital archive of these works, this was a very successful model of partnership working. The newly digitised works were used as a teaching tool for the Step Up course and a solo exhibition Oh, I love that in their online gallery. Managed by Outside In, these greatly expanded our capacity to share BB’s work and practice.

Last year we became an Employer Partner of Creative Access, who supported us in recruitment of a talented person from a background that is under-represented 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 were able to employ Kemi Williams at the start of this year to work as a project assistant alongside Gemma Lloyd, a very experienced freelance curator who has become a real asset to the DLL team as an associate curator.

EPIC DOMESTIC: Unlimited/Leeds 2023 commission

EPIC DOMESTIC is BB’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. Building on the R+D commissions from Leeds 2023 and Unlimited last year, this year we received a grant from them of £40k to deliver a first major showing of this work as part of Leeds 2023.

We worked with Associate Curator Ilana Mitchell, our key collaborator and partner for Great & Tiny War, to develop the plans for this work. This included two R+D trips to Leeds, during which we were able to establish a number of local connections and in particular two major partnerships which will form the core for the realisation of the final exhibition in Autumn 2023.

– Our exhibition venue partner, The Tetley a contemporary art gallery in Leeds’ South Bank in an art deco building that was once the headquarters of the former Tetley Brewery and is now a space for amazing emerging artists to present breathtaking free exhibitions and to help communities and young people in Leeds find their creative voices – and our community partner, Women’s Health Matters, who champion freedom for disadvantaged women and girls so they may have a fair chance at a better life. They work intensively with around 750 women each year in and around Leeds, including those experiencing domestic violence, sexual and emotional abuse, those with children in care or at risk of being removed, young mums, women seeking asylum, women with learning disabilities, and women with complex needs or mental health and wellbeing needs.

We successfully trialled a “Subversive Sandwich” workshop format with them in February that will be rolled out in Autumn to all the women they work with, via DLL training their staff to deliver the workshops, building smart additional capacity to our ability to share BB’s work and process. Artwork created through these workshops, alongside BB’s own artwork, will form an exhibition entitled Practising Propaganda that will take place in Autumn/Winter 2023 at The Tetley as part of the final season of Leeds 2023.

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Daily Life Limited

(Limited by Guarantee)

Trustees’ Report

Subversive Sandwich taster workshop, Feb 23

EPIC DOMESTIC: Artichoke billboard commission

BB was also successful in being selected by Artichoke’s The Gallery project – one of 11 artists selected from 1500, to create a new image as part of a UK wide billboard takeover in Jan/Feb. Under the collective title The State We’re In, BB devised a new digital drawing that builds on her original EPIC DOMESTIC poster to create ” a version that used the Sandi Toksvig coined phrase “Grossly Undervalued Domestic Product.

‘GROSSLY UNDERVALUED DOMESTIC PRODUCT’ (2022) by Bobby Baker. The Gallery, Season 2, 2023. Produced by Artichoke. Photos by Yves Salmon.

Development of An Edible Family in a Mobile Home

BB has been invited by curator Linsey Young from Tate Britain to be included in a major survey showed, Women in Revolt! , that will open Nov 2023 with her work An Edible Family in a Mobile Home . Made originally in 1976, documentation and ephemera from the original exhibition will be shown within the exhibition. A full

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Daily Life Limited

(Limited by Guarantee)

Trustees’ Report

recreation of the 1976 work will be exhibited as part of the show. We have been researching, fundraising and making plans to recreate the prefab structure alongside the internal installation, a lifesize family made entirely of cake and other baked goods that will be offered to audiences to eat. Our R+D has included thinking about the long-term future of the prefab, a building that will be built to last for 25 years. An exciting collaboration is growing with Idle Women, an arts, environment and social justice collaboration founded by artists in 2015, which creates transformative spaces for women that can't be cut, closed or taken away. This prefab will be their first permanent building, alongside their allotment, canal boat and garden, once gifted to them in 202526.

Talks and events

Bobby continued to be invited to contribute to both national and international as both an artist and a speaker.

Her painting EPIC DOMESTIC: The Truth about Reclining Nudes was included in the Royal Academy Summer show, selected as part of Grayson Perry’s curated room.

As part of Lancaster Arts’ Age & Ageing season, the Drawing on a (Grand) Mother’s Experience film was shown at the Nuffield theatre on Thursday 17 November, followed by a talk by Bobby. This was the first presentation of this new film, made during the pandemic as an alternative to a planned live tour. The screening showcased the work to a receptive audience and proved the value of being able to tour the work simply with our new digital model that works for both accessibility, legacy and reduced environmental costs.

Digital

DLL website:

Overall visitors to the DLL website are about 10% lower than last year, however dwell time is around 20% higher. At a time of significant R+D rather than any major public work, this continues to show that concentrating on showcasing Bobby Baker’s work, both new and archived, is the best direction for our online work, with visitors spending a significant amount of time looking at the work.

– Social media followers (Instagram, Twitter + Facebook): 4,527 this is a 50% increase on last year, and is due to concerted work to increase followers in anticipation of major new works next year.

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Daily Life Limited

(Limited by Guarantee)

Trustees’ Report

Financial Review

During the financial year 2022/23, DLL received income of £133,393 (£202,501 in 2021/22) of which £38,473 was restricted (£36,650 in 2021/22). As a National Portfolio Organisation of The Arts Council of England, DLL received the extend fifth year of £90,139.

At 31 March 2023, unrestricted reserves stood at £47,647 (£61,925 at 31 March 2022).

Restricted funds stood at £9,414 (£14,676 in 2021/22).

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 in 2021/22 has enabled the company to build both good reserves which mitigates this risk as it both allows for security of reserves, plus 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. As at 31 March 2023 DLL has achieved this minimum level.

Future Plans

Activity for April 2023 onwards:

We will be realising two major works for 2023-24:

We will also continue to develop BB’s legacy and archive and work to secure permanent homes for the archive. We will also be beginning work on a strand of professional development activity called The Cake Trolley Club , that looks to share BB’s expertise with a group of mid-career artists who have similar experiences of disability and marginalisation, to build shared networks, support and ideas for developing their own careers.

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 6 December 2023 and signed on its behalf by

Anthony Roberts Trustee

8

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 2023, which are set out on pages 10 to 22.

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

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:

  2. 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

  1. 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

6 December 2023

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Daily Life Limited

(Limited by Guarantee)

Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 March 2023

Unrestricted Unrestricted Restricted Restricted 2023 Unrestricted Restricted Restricted 2022
funds funds Total funds funds Total
Notes £ £ £ £ £ £
Income and endowments from: 2
Donations and legacies - page 11 91,759 - 91,759 157,487 - 157,487
Charitable activities:
Theatre - page 11 3,077 38,473 41,550 8,364 36,650 45,014
Investments 84 - 84 - - -
Total 94,920 38,473 133,393 165,851 36,650 202,501
Expenditure on:
Raising funds:
Fundraising - page 12 9,770 - 9,770 2,800 - 2,800
Charitable activities:
Theatre - page 12 99,428 43,735 143,163 131,192 21,974 153,166
Total 109,198 43,735 152,933 133,992 21,974 155,966
Net movement in funds:
Net income / (expenditure) 3 )
(14,278		 )
(5,262		 )
(19,540		 31,859 14,676 46,535
Reconciliation of funds:
Total funds brought forward 61,925 14,676 76,601 30,066 - 30,066
Total funds carried forward 13, 14 47,647 9,414 57,061 61,925 14,676 76,601

The notes on pages 15 to 22 form an integral part of these financial statements.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

10

Daily Life Limited

(Limited by Guarantee)

Year ended 31 March 2023

2023 2023 2022 2022
£ £ £ £
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
Department for Work and Pensions 1,620 -
91,759 157,487
Income from charitable activities
Theatre
Earned income
Fee/earned income 3,077 8,364
3,077 8,364
Project specific funding
Arts Council England 17,400 8,250
Paul Hamlyn Foundation 3,100 20,050
Imperial War Museum 900 -
Colchester Arts Centre - 8,150
Unlimited 9,800 200
Leeds Culture Trust 7,273 -
38,473 36,650
41,550 45,014

11

Daily Life Limited

(Limited by Guarantee)

Year ended 31 March 2023

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 13		 2023
£
9,770
9,770
37,077
5,749
2,859
2,530
48,215
94,948
143,163		 2022
£
2,800
2,800
44,244
10,314
175
1,886
56,619
96,547
153,166

12

Daily Life Limited

(Limited by Guarantee)

Year ended 31 March 2023

2023 2023 2022 2022
£ £ £ £
Support and governance costs
Support costs
Office overheads
Rent/rates 5,580 5,940
Office expenses 451 430
Computer expenses 2,333 1,761
Telephone/internet 180 201
Insurance 1,397 1,448
Depreciation of fixtures/fittings/equipment 413 -
10,354 9,780
Administration costs
Salaries 68,490 68,252
Freelance fees 8,608 6,589
Social security costs 2,084 2,876
Staff pension costs 2,102 1,628
Staff training/recruitment 85 3,876
Travel/transport 30 263
Sundries 434 -
81,833 83,484
Professional/financial
Bank charges 72 120
72 120
Governance costs
Legal/professional 39 13
Accountancy/consultancy 2,650 3,150
2,689 3,163
94,948 96,547

13

Daily Life Limited

(Limited by Guarantee)

Balance Sheet 31 March 2023

2023 2023 2022 2022
Notes £ £ £ £
Fixed assets
Tangible assets 8 827 -
Current assets
Debtors 9 11,036 12,057
Cash at bank and in hand 52,710 112,667
63,746 124,724
Liabilities
Creditors: amounts falling
due within one year 10 (7,512 ) (48,123 )
Net current assets 56,234 76,601
Total assets less current
liabilities 57,061 76,601
The funds of the charity
Unrestricted funds 13
General fund 47,647 61,925
Restricted income funds 14 9,414 14,676
Total charity funds 57,061 76,601

For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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 6 December 2023 and signed on its behalf by

Anthony Roberts Trustee

The notes on pages 15 to 22 form an integral part of these financial statements.

14

Daily Life Limited

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 March 2023

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:

- Donations and legacies

Grants/donations are recognised in incoming resources in the year in which they are receivable, except as follows:

- 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.

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Daily Life Limited

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 March 2023

- 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:

- 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:

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

1.6. Tangible fixed assets and depreciation

Individual fixed assets costing £100 or more are capitalised at cost.

Depreciation is provided at annual rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Fixtures/fittings/equipment

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Daily Life Limited

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 March 2023

1.7. 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.

1.8. 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.

1.9. 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.

1.10. Pensions

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised as expenditure when due.

1.11. 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.

1.12. 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 2023 2022
stated after charging: £ £
Depreciation of tangible fixed assets 413 -
Independent Examiner's remuneration:
- independent examination 2,650 2,650
- other services - 500

17

Daily Life Limited

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 March 2023

4. Trustees' emoluments and reimbursed expenses

The trustees received no remuneration during the year (2022 - £nil).

The aggregated amount reimbursed to trustees during the year was £nil (2022 - £nil).

5. Staff costs and numbers

Staff costs 2023 2022
£ £
Salaries and wages 68,490 68,252
Social security costs 2,084 2,876
Pension costs 2,102 1,628
72,676 72,756

No employee earned £60,000 or more during the year (2022 - 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 (2022 - £44,371).

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:
2023 2022
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 £2,102 (2022 - £1,628).

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.

18

Daily Life Limited

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 March 2023

8. Fixed assets - tangible assets Fixtures/ Fixtures/ Total
fittings/
equipment
£ £
Cost
1 April 2022 4,545 4,545
Additions 1,240 1,240
31 March 2023 5,785 5,785
Depreciation
1 April 2022 4,545 4,545
Charge for year 413 413
31 March 2023 4,958 4,958
Net book values
31 March 2023 827 827
31 March 2022 - -
9. Debtors 2023 2022
£ £
Trade debtors 1,346 8,150
Other debtors 1,801 3,021
Prepayments and accrued income 7,889 886
11,036 12,057
10. Creditors: amounts falling due 2023 2022
within one year £ £
Trade creditors 3,000 13,774
Other taxation/social security 1,539 3,580
Other creditors 310 -
Deferred income - 17,900
Accruals 2,663 12,869
7,512 48,123

19

Daily Life Limited

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 March 2023

11. Deferred income £
Balance at 1 April 2022 17,900
Amount released to incoming resources )
(17,900
Balance at 31 March 2023 -

Deferred income related to grant income received in advance where activities had been postponed due to COVID-19.

12. Limited by guarantee

The private limited company is limited by guarantee, is registered in EW - England & Wales, 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 2023 there were 5 members.

13. Unrestricted funds Brought Brought Incoming Incoming Outgoing Outgoing Carried
forward resources resources forward
£ £ £ £
General fund 61,925 94,920 )
(109,198		 47,647

20

Daily Life Limited

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 March 2023

14. Restricted funds Brought Brought Incoming Outgoing Carried
forward resources resources forward
£ £ £ £
Digital Diary Drawings 1,063 17,400 (16,035 ) 2,428
ANKOT 6,365 4,000 (6,365 ) 4,000
DOGME 7,248 - )
(7,248		 -
EPIC DOMESTIC - 17,073 )
(14,087		 2,986
14,676 38,473 (43,735 ) 9,414

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.

21

Daily Life Limited

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 March 2023

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

Analysis of net assets between funds
General Restricted Total
funds funds
£ £ £
Fund balances at 31 March 2023
are represented by:
Tangible fixed assets 827 - 827
Net current assets 46,820 9,414 56,234
47,647 9,414 57,061

16. Related party transactions

During the year there were no additional related party transactions that required disclosure.

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