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||**Page**|
|---|---|
|Trustees' annual report (incorporating the director's report)|**1**|
|Independent auditor's report to the members|**113**|
|Statement of financial activities (including income and||
|expenditure account)|**23**|
|Statement of financial position|**24**|
|Statement of cash flows|**25**|
|Notes to the financial statements|**26**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**39**|
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|**Reference and administrative details**|**Reference and administrative details**||
|---|---|---|
|**Registered charity name**|Abandon Normal Devices||
|**Charity registration number**|1161585||
|**Company registration number**|06054549||
|**Principal office and registered**|44 Peter Street||
|**office**|Manchester||
||M2 5GP||
|**The Trustees**|J Herring (Chair)||
||Z Jabbar||
||S Bompas||
||D Lander||
||A Budd||
||D Mathias||
||K Moffat||
||A Gilmore|(Resigned 21 October 2022)|
||A Urpi|(Appointed 19 July 2023)|
||E Torun|(Appointed 19 July 2023)|
||N Jones|(Appointed 19 July 2023)|
|**Company Secretary**|R McCullough|(Resigned 15 July 2023)|
||L Hargreaves|(Appointed 23 June 2023)|
|**Auditor**|Mitchell Charlesworth (Audit)|Limited|
||Statutory auditor||
||3rd Floor||
||44 Peter Street||
||Manchester .
M2 5GP||
|**Bankers**|RBS||
||38 West Mosley Street||
||Manchester||
||M2 3AZ||
|**Solicitors**|Brabners LLP||
||Horton House||
||Exchange Flags||
||Liverpool||
||L2 3YL||
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|This|t|able g|ives an overvie|w|of 2022−23|of 2022−23|activity.|activity.|activity.|activity.|activity.|activity.||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||**Activity**||**Events **||**Commissions Artists**||||||**Participants**|||||**Active**|**Ambient**|||
|||||||||||||||||||**Audiences**|**Audiences**|||
|1
i|,|'..,...|Online Exhibition|||/||||1||3||||/||266|||/|
|folia−rE'.;q−,
Online Project||||||/||||1||2||||||367|||/|
||||„Tota I **Create, −,..4.−**
**−tv,, „ ,**||||**t**|**:**|**.**||**4' ;**_,i.!§,,,_||'−'7i1:—|||||'.−6.13 )||||
||||Touring|||6||||/||/||||/||2,650|||/|
|I' .,|•||Broadcast||,|/||||/||/||||/||/||76,835||
|' ,||...,`)
b**TeitaliSharee,'7,:'**
**−−"6., '**
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/|||||**−,**
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7
624|||||||**h,176 8355**
/||
|||'||||||||||||||||||||
|**DEVELOP1 ,**
**−**|||Research
**Total Develop**|||1
**/**||||/
**/**||5
**16**||||/
**7**||5,000
**5,624**||**,.**|/
**_I_**|
||||**_._**
**_._**||||||||||||**,**|||||**,**||
|||**_‘"`,.:._**
**_" •_**||**_,_**||||**_•_**||||||||**_, ,_**|**_._**|**_, _• . ,_**||||
|**Total **|**Programme**|||||**_7_**||||**2**||**21**||||**7**||**8,907**||**76,835**||
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|he Trustees review the ma
entified were:|jor|risks that co|uld|impact on AND quarterly, the main 2022−23 r|
|---|---|---|---|---|
|**Risk**||**•**||**Mitigation**|
|**.**|||||
|**STRATEGIC**
**−**Sustaining||salaries
at|a|Salary increases phased approach across|
|competitive rate including pension increases.||||Business Plan lifespan. Consider job shares /|
|Minimum wage increases|.|||shared
services
with
other
cultural|
|||||organisations.|
|POLITICAL−Loss in Local|Authority funding||/|Continued advocacy to senior policy makers.|
|or strategic funds for AND .Festival **2024 due**||||Engagement in wider city agendas. Build|
|to Brexit/Covidaransition||||loyalty and engagement. Upkeep of close|
|||||relationships with delivery teams within local|
|||||authorities.|
|,•|||||
|OPERATIONAL −Capacity|of|the staff teams||Scope new projects/programmes to assess|
|cannot match the levels of activity required by||||organisational impact. Prioritise to do less to|
|the organisation, affecting|staff morale and|||greater effect. Greater oversight of scheduling|
|wellbeing, leading to illness'|and departures.|||to
prevent
'bottlenecks'.
Ensure
festival|
|||||activity
and
resourcing
are
appropriately|
|||||matched.|
|FINANCIAL −Festival income
unable to raise strategic funds||target not met,||Review, the Festival budgets, and monitor
spend. Offer sponsorship packages at all|
|||||levels. Work in locations and in partnership|
|||||k, with organisations who have match.|
|FINANCIAL −Inability to attract new project||||Regular review of yields and attendance|
|partners and co−producers||||figures
against trends
in
previous years.|
|||||Programme balance / what is different and|
|||||topical|
|FINANCIAL−Rapid /Dramatic||increase in the||Assess salary budgets considering predicted|
|rate
of inflation
resulting|in|salaries not||inflation
and
escalating
costs.
Reduce|
|reflecting cost of living||||expenditure
where
possible
and|
|||||maintain/increase contingencies.|
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||||**2023**||||2022|
|---|---|---|---|---|---|---|---|
||**Unrestricted Restricted**|||**Total**|Unrestricted|Restricted|Total|
||**Note**|**funds**|**funds**|**funds**|funds|funds|. funds|
|**Income and endowments**||||||||
|Donations**and** legacies|**5**|**−**|**−**|**−**|450|−|450|
|Charitable activities|**6**|137,484|14,000|151,484|140,032|91,750|231,782|
|Other trading activities|7|1,856|−|1,856|5415|−|515|
|**Total income**||139,340|14,000|153,340|140,997|91,750|232,747|
|**Expenditure**||||||||
|Expenditure on charitable||||||||
|activities|8, 9|190,022|2,144|192,166|(83,535)|(437,380)|(520,915)|
|**Total expenditure**||190,022|2,144|192,166|57,462|(345,630)|(288,168)|
|**Net****_expenditure and_ net**||||||||
|**movement in funds**||(50,682)|11,856|(38,826)|76,274|(364,442)|(288,168)|
|**Reconciliation of funds**||||||||
|Total funds brought forward||203,138||203,138|126,864|364,442|491,306|
|**Total funds carried forward**||152,456|11,856|164,312|203,138|−203,138||
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||||**2023**|2022|
|---|---|---|---|---|
||**Note**||||
|**Fixed assets**|||||
|Tangible fixed assets|16||1,199|**2,364**|
|**Current assets**|||||
|**Debtors**|**17**||**7,662**|**2,281**|
|**Cash at bank and in hand**|||**175,378**|**228,762**|
||||**183,040**|**231,043**|
|**Creditors: amounts falling due within one year**|**18**||**19,927**|**30,269**|
|||**.**|||
|**Net current assets**|||**163,113**|**200,774**|
|**Total assets less current liabilities**|||**164,312**|**203,138**|
|**Net assets**|||**164,312**|**203,138**|
|**Funds of the charity**|||||
|Restricted funds|||**11,856**||
|Unrestricted funds|||**152,456**|**203,138**|
|**Total charity funds**|19||**164,312**|**203,138**|
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||2023|2022|
|---|---|---|
|Cash flows from operating activities|||
|Net expenditure|(38,826)|(288,168)|
|_Adjustments for:_|||
|Depreciation of tangible fixed assets|1,165|1,162|
|Interest payable and similar charges|(917)|2,003|
|Accrued (income)/expenses|(2,880)|55,925|
|_Changes in:_|||
|Trade and other debtors|(6,131)|17,624|
|,
Trade and other creditors|(6,712)|(6,634)|
|Cash generated from operations|(54,301)|(218,088)|
|Interest paid|917|(2,003)|
|Net cash used in operating activities|(53,384)|(220,091)|
|**Cash flows from investing activities**|||
|Purchase of tangible assets||.(2,399)|
|Net cash used in investing activities||(2,399)|
|**Net decrease In cash and cash equivalents**|(53,384)|(222,490)|
|**Cash and cash equivalents at beginning of year**|228,762|451,252|
|**Cash and cash equivalents at end of year**|175,378|228,762|
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|**Donations and legacies**||||||||
|---|---|---|---|---|---|---|---|
||Unrestricted|**Total **|**Funds**|Unrestricted|Total|Funds||
||Funds||**2023**|Funds||2022||
|**Donations**||||||||
|Donations|—||—|450||450|,|
|||||||.._||
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|**Charitable activities**||||
|---|---|---|---|
||Unrestricted|Restricted|**Total Funds**|
||Funds|Funds|2023|
|Arts Council England (North West) −NPO funding
BFI North|137,484|12,000|137,484
12,000|
|Granada Foundation||2,000|2,000|
||137,484|14,000|151,484|
||Unrestricted|Restricted|Total Funds|
||Funds|**Funds**|2022|
|Arts Council England (North West)−NPO funding
Culture Recovery Fund|137,484
—|—
80,000|137,484
80,000|
|The Space|—|5,000|5,000|
|Festival Box Office|2,548|—|2,548|
|Cheshire East Council|—|6,000|6,000|
|Italian Cultural Institute||750|750|
||—|||
||**140,032**|91,750|231,782|
|**Other trading activities**|||||
|---|---|---|---|---|
||Unrestricted **Total Funds**||Unrestricted|Total Funds|
||Funds|**2023**|Funds|2022|
|Consultancy and speaker fees|856|856|450|450|
|Product sales|—|—|65|65|
|Other fees|1,000|1,000|—||
||1,856|1,856|515|615|
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|**Expenditure on charitable activities**|**by fund type**|||
|---|---|---|---|
||Unrestricted|Restricted|**Total Funds**|
||Funds|Funds|**2023**|
|Charitable activities|145,921|2,144|148,065|
|Support costs|44,101||44,101|
||190,022|2,144|192,166|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2022|
|Charitable activities|23,592|437,380|460,972|
|Support costs|59,943||59,943|
||83,535|437,380|520,915|
##
|||Activities||||
|---|---|---|---|---|---|
|||undertaken|Support|**Total funds**|Total fund|
|||directly|costs|**2023**|2022|
|•|Charitable activities|148,065|32,126|180,191|504,979|
||Governance costs||11,975|11,975|15,936|
|||148,065|44,101|192,166|520,915|
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|**Analysis of support costs**|||
|---|---|---|
||**Total 2023**|Total 2022|
||£||
|Staff costs|8,107|7,213|
|General office|13,336|20,158|
|Human resources|1,967||
|Finance costs|(918)|2,003|
|Governance costs|11,975|15,936|
|Storage|(1,960)|1,428|
|Travel & accommodation|2,639|3,423|
|Consultancy|558|3,240|
|Depreciation|1,165|1,162|
|Management accounting & payroll|5,416|5,380|
|Other legal & professional costs|1,816||
||44,101|59,943|
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|**11.**|**Governance costs**|||
|---|---|---|---|
|||**2023**|**2022**|
||**Wages & salaries**|**2,708**|**3,697**|
||**Accountancy & audit fees**|**8,340**|**10,070**|
||**Legal & other professional fees**|**318**|**2,040**|
||**Board expenses**|**609**|**129**|
|||**11,975**|**15,936**|
|**12.**|**Net expenditure**|||
||**Net expenditure is stated after charging/(crediting):**|||
|||**2023**|**2022**|
||**Depreciation of tangible fixed assets**|**1,165**|**1,162**|
|**13.**|**Auditors remuneration**|||
|||**2023**|**2022**|
||**Fees payable for the audit of the financial statements**|**6,340**|**6,000**|
||**Fees payable to the charity's auditor and its associates for other services:**|||
||**Audit−related assurance services**||**2,000**|
||**Other non−audit services**||**2,070**|
|||3==imi|**4,070**|
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|The total staff costs and employee benefits for t|he reporting period are as follows:||
|---|---|---|
||**2023**|2022|
|Salaries and wages
Social Security costs|108,216
4,354|137,205
12,115|
|Pension costs|2,336|3,103|
||114,906|152,423|
|The average head count of employees during
ull−time equivalent employees during the year|the year was 5 (2022: 6). The average
is as follows:|number o|
|---|---|---|
||**2023**|2022|
|Number of staff|4|6|
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||**Equipment**|
|---|---|
|**Cost**||
|**At 1 April 2022 and 31 March 2023**|5,544|
|**Depreciation**||
|At 1 April 2022|3,180|
|Charge for the year|1,165|
|**At 31 March 2023**|4,345|
|**Carrying amount**||
|**At 31 March 2023**|1,199|
|At 31 March 2022|2,364|
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||**2023**|2022|
|---|---|---|
|Trade debtors|193|200|
|Prepayments and accrued income|7,469|2,000|
|Other debtors||81|
||—||
||7,662|2,281|
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||**2023**|2022|
|---|---|---|
|Trade creditors|11,247|14,681|
|Accruals and deferred income|8,145|11,775|
|Social security and other taxes|—|3,813.|
|Other creditors|535||
||19,927|30,269|
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||At 1 April|||||**At 31 March**|
|---|---|---|---|---|---|---|
||2022|Income|Expenditure||Transfers|**2023**|
|General funds|203,138|139,340|(190,022)|||152,456|
||At 1 April|||||At 31 March|
||2021|Income|Expenditure|•|Transfers|2022|
|General funds|126,864|140,997|(83,535)||18,812|203,138|
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|**Restricted funds**||||||||
|---|---|---|---|---|---|---|---|
||At|||||**At 31 March**||
||1 April 2022|Income|Expenditure|Transfers||**2023**||
|BFI||12,000|(2,144)|||9,856||
|Granada Foundation||2,000|−|||2,000||
|||14,000|(2,144)|||11,856||
||At|||||At 31 March||
||1 April 2021|Income|Expenditure.|Transfers||2022||
||£ .|£|£|.|£|£|−|
|Festival Fund|206,809|5,000|(406,879)|195,070||−||
|BFI
British Council|6,500|−|(6,500)||..−|||
|(Indonesia||||||||
|Producer/Curator||||||||
|Exchange)
British Council (One|•7,966|−|(7,966)|||||
|Fifth of the Earth's||||||||
|Surface)
•|3,500|−|(3,500)||−|||
|Culture Recovery Fund|139,667|80,000|−|(219,667)||||
|Granada Foundation
Impossible Perspectives|−
−|−
6,750|−
(12,535)||•−
5,785|||
||364,442|91,750|(437,380)|(18,812)||**11111.11**||
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|**20.**||**Analysis of net assets between funds**|||||||
|---|---|---|---|---|---|---|---|---|
||||Unrestricted||Restricted||**Total Funds**||
||||Funds|||Funds|**2023**||
|||Tangible **fixed** assets|1,199|||—|1,199||
|||Current assets|166,602|||16,438|183,040||
|||Creditors less than 1 year|(15,345)|||(4,582)|(19,927)||
|||**Net assets**|152,456|||11,856|164,312||
||||Unrestricted||Restricted||Total Funds||
||||Funds|||Funds|2022||
|||Tangible fixed assets|2,364||||2,364||
||•|Current assets|221,589|||9,454|231,043|•|
|||Creditors less than 1 year|(20,815)|||(9,454)|(30,269)||
|||**Net assets**|203,138|•|||203,138||
|**21.**||**Financial Instruments**|||||||
|||The carrying amount for each category of financial instrument is as follows:|||||||
||||||**. **|**2023**|**2022**||
|||**Financial assets that are debt instruments measured at amortised **|||**cost**||||
|||Financial assets that are debt instruments measured at amortised|||||||
|||cost|||183,040||231,043||
|||**Financial liabilities measured at amortised cost**|**•**||||||
|||Financial liabilities measured at amortised cost||||19,927|30,269||
|**22.**||**Analysis of changes In net debt**|||||||
||||||||**At**||
||||**At 1 Apr**2022|Cash||flows|**31 Mar 2023**||
|||Cash at bank and in hand|228,762||(53,384)||175,378.||
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||**2023**|2022|
|---|---|---|
|**Income and endowments**|||
|**Donations and legacies**|||
|Donations||450|
|**Charitable activities**|||
|Arts Council England (North West) −**NPO**funding
Culture Recovery Fund|137,484|137,484
80,000|
|The Space||5,000|
|BFI North|12,000||
|Festival Box Office||2,548|
|Cheshire East Council||6,000|
|Granada Foundation|2,000||
|Italian Cultural Institute||750|
||151,484|231,782|
|**Other trading activities**|||
|Consultancy & speaker fees|856|450|
|Product sales||65|
|Other fees|1,000||
||.||
||1,856|515|
|**Total income**|153,340|232,747|
|**Expenditure**|||
|**Expenditure on charitable activities**|||
|Wages and salaries|117,009|154,732|
|Insurance|1,816||
|Other motor/travel costs|2,640|3,423|
|Legal and professional fees|14,075|17,490|
|Other office costs|13,334|20,158|
|Depreciation|1,164|1,162|
|Other interest, payable and similar charges|(917)|2,003|
|Direct project costs & consulting|30,273|277,289|
|Marketing|14,732|43,230|
|Storage costs|(1,960)|1,428|
||192,166|520,915|
|**Total expenditure**|192,166|520,915|
|**Net expenditure**|(38,826)|(288,168)|
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|||**2023**||2022|
|---|---|---|---|---|
|**Expenditure on charitable activities**|||||
|**Charitable activities**|||||
|**_Activities undertaken directly_**|||||
|Staff costs||104,227||143,822|
|Direct project costs||29,106||273,920|
|Marketing||14,732||43,230|
|||148,065||460,972|
|**_Support costs_**|||||
|Salaries, wages and related costs
Support charitable activity 1−insurance
Travel & subsistence||10,074
1,816
2,640||7,213
3,423|
|Finance support||5,417||5,380|
|General office costs||13,334||20,158|
|Depreciation||1,164||1,162|
|Bank charges and related costs||(917)||2,003|
|Consultancy||558||3,240|
|Storage|0|(1,960)||1,428|
|||32,126|'|44,007|
|**Governance costs**|||||
|Wages/salaries||2,708||3,697|
|Accountancy and audit fees||8,340||10,070|
|Legal and other professional fees||318||2,040|
|Catering & venue hire for Board meetings||609,||129|
|||11,975||15,936|
|**Expenditure on charitable activities**||192,166||520,915|