COMPANY REGISTRATION NUMBER: 06054549 CHARifY REGISTRATION NUMBER.. 1161585 Abandon Normal Devices Company Limited by Guarantee Financial Statements 31 March 2024 MITCHELL CHARLESWORTH Statutory auditor 3rd Floor 44 Peter Street Manchester M2 5GP AUDIT Limited Abandon Normal Devices Company Limited by Guarantee Financial Statements Year ended 31 March 2024 Contents Page Trustees, annual report (incorporating the director's report) Independent auditor's report to the members 18 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 fonn part of the financial statements Detailed statement of financial activities 40 Notes to the delailed statement of financial activities 42 Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 Reference and administrative details Registered charity name Abandon Normal Devices Charity registration number 1161585 Company registration number 06054549 Prlnclpal offlce and reglstered 44 Peter Street office Manchester M2 5GP The trustees J Herring (Chairl Z Jabbar S Bompas D Lander A Budd D Mathias K Moffal A Urpi E Torun N Jones S King A Koek (Resigned 8 January 20241 (Resigned 18 October 20231 (Resigned 18 October 20231 (Appointed 19 July 20231 (Appointed 19 July 20231 (Appointed 19 July 20231 (Appointed 18 October 20231 (Appointed 18 October 20231 Company secretary Louise Hargreaves Auditor Mitchell Charlesworth Chartered accounlanls & statutory auditor 3rd Floor 44 Peter Street Manchester M2 5GP Bankers Royal Bank of Scotland Solicitors Brabners LLP Horton House Exchange Flags Liverpool L2 3YL Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2024. Chairfs report Welcome lo our annual report and to another year of positive change for Abandon Nom)al Devices. We went into 2023124 with a commitment to diversifying our board and our team to better represent the communities and artists we serve, and we have made great strides in this direction. We recruited 5 new board members with a range of excellent skills, from a variety of backgrounds which have greatly expanded and slrenglhened the board. In addition, we created 2 places for associate board members - for people from diverse backgrounds who wanted lo develop themselves with an ambition to be on a future board in the arts sector, whether it be ours or somewhere else. Their contribution to the board has become increasingly valuable as they have grown over the past year. It is worth taking the time to thank outgoing board members Alma Budd, David Mathias and Katie Moffat who were instrumental in taking AND fonNard over the past 6 years it is always Challenging to lose people of this Calibre particularfy when they are your treasurer, legal advisor and deputy Chair respectively. In the first two quarters of 2023 we said goodbye to two senior managers of AND who had served the organisation for many years- Ruth Mccullough and Catherine Waddington. The organisation would not be where it is without Ruth and Catherine's hard work and the amazing festivals and art, we have curated over the years are testament to their vision and commitment. In order to replace Ruth and Catherine, we went through a thorough recruitment process during the summer of 2023 and welcomed a range of applications. The board decided to recruit a new management team of Tadeo Lopez-sendon las our new Director), Yinka Danmole las Creative Director) and Louise Hargreaves (who came from within our team and took up the role of Executive Direclorl. We felt the range of complimentary experiences and skills WOLJld be of real benefit to AND going forward. Since starting in September 2023 the team have been busy reselling our strategy and business plan and working on funding tiids which will ensure an exciting direction for our future. We have started and finished the year in a strong financial position however we know that in these challenging times charities such as ours need lo diversify their income and we are doing this in line with the vision and mission of AND. We are working hard on the next edition of the AND festival for 2025126 in order lo get back lo doing what we do best and delivering an inspiring nomadic festival of digital culture and art. With that in mind we look forward lo welcoming audiences in the next two years and commit to bringing you all ever more inspired, challenging and delightful art from across the world. Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 Objectives and activities The purposes of the charity are-. to promote, maintain, improve and advance education by the encoumgement of visual art, film and moving image public exhibition activity, in the United Kingdom. conducive to the advancement of education., to benefit audiences by enabling and supporting the development of digital and screen practice, and any other purpose for the public benefit which is charitable according to the law in England and Wales which the trustees may determine from lime to time. The vision that shapes our annual activities is the promotion of digitsl and screen practices and the fostering of knowledge, with a specific focus on new approaches to art-making and digital invention. This includes working with filmmakers, artists, technologists and scientists to promote, organise, present and produce varying techniques and methods of screen and digital culture. The charity provides a plattorm for audiences to see and leam about these new approaches and further educate audiences and artists, in the process. AND presents, promotes, organises, provides, manages and produces cultural experiences such as screenings, exhibitions, broadcast and live performances, lectures and conferences. These are all conducive lo the promotion, maintenance and advancement of screen education or to the encouragement of cultural cinema. In shaping our objedives for the year and planning our aclivilies, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit.. running a charity IP821" The Trustees have always been proactive in ensuring that the activities of AND are to the benefit of the public and as a consequence have considered the guidance in employing the following strategies.. Working with artistic talent in the UK through high quality commissions and ambitious digital productions- Pioneering new forms of public engagement through exploiting the possibilities of creative media practice- Engendering connectivity across disciplines and sectors Icrealive industries, regeneration, education and arts)., Growing and supporting diverse aUdIen￿S for digital Cultu￿ and screen-based exhibitions particularly in siles where arts and cultural engagement and production infraslruclure is low., Encoufftging young producers and artists lo access new networks and platforms., Strengthening the foundations of the organisalion through creat4.ng a mixed economy model so AND remains fleet of fool, adaptive and entrepreneurial., Expanding research and innovation initiatives through critical engagement programmes. fostering seclor-wide innovation by translating artistic projects into actionable research, policy work, and documentation., Leveraging digital technology and hybrid models to broaden participation and engagement, ensuring that both local and global audiences can interact with AND'S programmes and projects, and Fostering inclusive and sustainable communities by focusing on cultural equity, community engagement, sustainability, ecological responsibility, and humanitarian advocacy. Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 Putting these aims and objectives into action the charity has five main areas of activity. which together make up a single charitable aclivily.. a) AND Festival AND Festival is a nomadic festival of digitsl culture and art, mapping new cultural and digitsl domains in diverse locations. The festival features site-specific commissions, exhibitions, performances, interactive experiences, live screening and sound works, talks, and installations, engaging with local communities and global audiences. Past festival locations include Manchester 12010 & 20121, Liverpool12009, 2011 & 20131, Lancashire and Cumbria {2010 & 20111, Grizedale Forest, Cumbria120151, Peak District National Park {20171, and Merseyside and Cheshire120211. bl Talent Development and Annual Programmes AND supports artists through residencies, fellowships, and development schemes, fostering creative skills and innovation. These pr￿rammeS enable artists to lake risks, experiment with new materials and technologies, and develop their practices. Talent development is integral to AND'S mission, providing opportunities for emerging and established artists lo expand their professional portFolios and reach new audiences. Notable past projects include Pigs Bladder Football {2012-131, Project Daedalus12014-161, COSMOS12015-211, Toxicity's Reach12019-211, and The Networked Condition 12020-231. The annual programme includes various artist development activities and initiatives that ensure ongoing support and growth for artists throughout the year. cl Research and Innovation AND leverages its expertise in technology, ethics, and sustainability to drive sector-wide innovation. The Abandon Normal Research Centre IAN RCI is a new key initiative, translating artistic projects into actionable research, policy work, and documentation. This area focuses on the intersection of art, science, and technology, fostering collaboration with academics, practitioners, and industry partners to explore the potentials and ethics of emerging technologies. Our R&D programmes entail working with emerging technologies and scienttfic research to make ground-breaking art provocations, examining ethics, potentials of new materials and art-forms, and defining how we see and experience the wodd in the future. dl Experiential Programmes and Commissions AND'S broader eng8gemenl aclivilies, includes community activation projects, place-making initiatives, and commissioning of new works. These programmes are designed lo create immersive, sile-specific artistic experiences that challenge normative perspectives and promote digital innovation, and they form the core structure of AND Festival's programme. Artisl-led projects facilitsle audience engagement and encourage user-led conlenl, involving live cinema, public realm works, and online commissions. Past projects include New Networked Normal {2017-19} with partners Transmediale {Gemianyl, STRP Feslival (Netherlandsl, Centre for Contemporary Culture Barcelona and The Influen￿￿ (Spainl,. Weedweavers120211 with Dutch partners New Emergences and Creative Industries Fund {Nelherlandsl, New Cinema Days120231 with School of Digital Arts and HOME (Manchester), and Impossible Perspeclives12022-251 with Tation Park Icheshirel. el Touring and National-lnternational Partnerships AND'S programme includes touring productions and both national and international partnerships, aiming to reach wider and more diverse audiences. This strand ensures ongoing engagement with Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 global partners and the continuous development of innovative art practices. Notable intemational partners have included festivals like YCAM {Tokyol, Sundance Film FestlV81 Iutahl, Tribeca (New York), Transmediale {8erfinl, and other partnerships with the British Council, Jodrell Bank Observatory, BFI, Barbican, Arup, National Trust, British Library, Somerset House, Canal & River Trust, Jerwood Foundation, Forestry Commission, National Parks IUKI, and Local Authority partners. AND tours ils commissioned work nationally and intemalionally, extending its reach through strategic development with new partners across various sectors. This extends reach and involves the strategic development of new partners across culture, heritage, tourism, technology. and science sectors in the UK and internationally with partners in the Netherlands, Mexico, Slovenia, ltsly, Brazil. Indonesia, Germany, Sub-saharan Africa, Argentina, and the United Slates. Strateglc report The following sections for achievements and performance and financial review form the strategic report of the charity. Achievements and performance AND supports artists through residencies, new commissions, exhibition, and development opportunities- creating space and lime to develop new ideas and artworks. AND'S events are more than art projects they are experiences rooted in a location and a culture. They are social environments which enable and empower our artists, partners, and audiences lo take risks and create something new. 2023-24 was a year of development and change for AND with a new Leadership team appointed in October 2023 after a period of recruitment throughout Summer 2023. As a non-festival year, the activities focused on the review and development of programmes, futLJre, and strategic planning. We saw continued challenges across the sector emerging from COVID-19, combined with the cost-of-living crisis and Brexit, on staffing. finanTrs, and production. Notably in 2023. the organisation has undergone a significant leadership transition, welcoming Tadeo Lopez-sendon as the new Director (CEO rolel. Louise Hargreaves as Executive Director, and Yinka Danmole as Creative Director. This leadership change brings together diverse expertise in organisalional strategy, digital technology and cultural production, selling a solid foundation for AND'S next phase of development and innovation. Under the new leadership, AND is focusing on developing a range of new initiatives and strategies that will be deployed between 2024 and 2029. These include a revised festival structure and testing new types of activities and business models. This approach is organised around a three-part segmentation strategy= firstly, refocusing our general audience and community programmes in our festival activity," secondly, advancing our sector work in critical research and innovation, which will develop a sel of consultancy products and R&D programmes", and thirdly, strengthening our commitment to talent development for artists. From this starting point, the organisation remains in a strong position for brand, artistic, partnership and new business development, leveraging existing IP, funding, commissions, touring income, and AND'S network and reputation to continue growing its arlislic, audience and artist development scope. With the introduction of the new Leadership Team, AND'S annual programme has been under a period of review and developmenl. AND'S annual programme continues lo focus on Iransforming digital artfomis and audience engagement by growing talent, production, and leadership in the UK'S creative media sector, specifically in the North. In 2023 24 this included.. New Cinema Days l The NehNorked Condition I Impossible Perspectives I Poland 25. New Cinema Days Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 Is a new creative development lab for cinema of the future. intended to advance new voices, visionary fomis and encounters in cinema. Developed in partnership with SODA and HOME, and with funding secured from BFI International Markets Fund, Granada Foundation and the Italian Cultural Institute. The programme consisted of an international development lab, public symposium and screenings focused on new and experimental cinem8 in M8nchesler 17-21 April 2023. Three projects were selected lo participate via an open call process. Projects were led by Che Applelhwaite, Grace Ndiritu and Yambe Tam. Over a weeklong lab, projects were provided with calalylic editorial and funding support, in the fom) of tsilored mentoring, technology workshops in SODA labs, talks, screenings and think 18nks. Public programmes as part of NCD included.. an AV screening of Dislrusl Everything by Lorem with Acre al HOME, and a seminar that aimed to galvanise new thinking in these areas and showcase the best of experimental and outsider new cinema from the p8St year including a keynote by Jemma Desai. Designed as an annual programme, the 1 st iteration of NCD was a trial lo develop a framework with core partners. The Networked Condition The Networf(ed Condition is AND'S environmental artistic research and creative plafform for emerging and under-represented voices, driving an intersectional approach (gender, elhnicily, socio-economic background) and breaking the mould of the creative media sector. Initiated in 2020, in partnership with Fast Familiar and Arts Catalyst, this collaborative research-led project is focused on the often-hidden environmental impact of the creation and delivery of artworks using digitsl technology. Initially developed through the Julie's Bicycle Ac￿leratOr Programme the project features a series of case studies about digital arts production inlernalionally, as well as a free-lo-use carbon calculator, to help artists and arts producers understand and reduce the impact of digital production. The partners continue to seek funding and mechanisms lo enable the collaboration to continue and expand the project with conversation with other organisations including Photographers Gallery ongoing. British Council International collaboration Grant has been submitted to continue this strand addressing urgent areas for exploration with original project partners Fast Familiar and Arts Catalyst and International collaborators Quicksand IINI and Fakugesi Festival IZAI. Sharing across the sector has continued with partners speaking at events including for BFI (UK) and AVARA IFI). Impossible Perspectives Impossible Perspectives is a multi-year research and artist development project in collaboration with the National Trust and Cheshire East Council. Sited al National Trust property Tatton Park in Cheshire this new collaboration lakes inspiration from the rich18ndscape, and the works of Italian painter Canaletto, whose paintings and drawings form part of the property's srchive collection. Canalello's works are renowned for their immersive qualities of imaginary architectural views creating 'impossible perspectives. considered lo be fledgling versions of current virtual reality. AND is leading a programme of new digital commissions that will engage with the collection, history, and exhibilion Ihemes, opening the programme lo new audience experiences through a series of immersive arlworks, working with radical artists experimenting with emerging technologies, such as augmented, virtual, and mixed reality technologies IXRI. Following the week-long residential that took pla￿ al Tallon Park in March 2022, a successful partner bid for £49,000 submilled to the Art Fund is supporting the second development phase (March 2023 September 2024} of the project. This included 2 x catslysl labs with the original residential artists (Catalyst Lab #1 5-6 July @ Somerset House Studios, London and Catalyst Lab #2 6-8 September FACT & Tatton Parkl to continue the development of a commission proposal. In addition to this we also engaged CAN Arehitecls and Peut-Porter in the development of commission proposals for the final Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 phase of the project. Further fundraising will need lo be undertaken for the final phase of creation and production through Autumn 24 - Summer 25. Poland 25 Al the beginning of 2023 AND received funding from British Council Poland to scope a partnership for a co-commission for the UKIPoland season planned for 2025. Following on from a research visit in June to Ephemera Festival in Warsaw a further proposal lo British Council Poland was successful, securing funding to develop and deliver a commission in collaboration with Unsound for the 2025 Season in Poland. National and International collaboration and partnership working remains a key focus and development opportunity for AND. The AND team continues to facilitste international collaborations through the research and development of a co-commission with Poland based Unsound. This table gives an overview of 2023 - 24 aclivily.. Activity Events Commissions Artist$ Participants Active Audiences 969 Ambient Audiences Online Exhibition Online Pro ect Broadcast 2,952 43,305 Residencies 11 Research 10 66 Live Event 87 AND Festival AND produces, develops, and stages the biggest media arts festival in the UK. This roaming biennial embeds within a new sile and radically maps a different terrain every two ye8rs.111s 8 rehearsal space, a catalyst, and an incubator for new models of working and distributing digital art forms. We create opportunities for artists and audiences to respond lo a location, context, and international platform. The methodology for developing the festival changes based on the siles, venues, and capacity of partners. Past hosts have included.. 2015 with the Forestry Commission at Grizedale Forest, Cumbria,. 2017 in Castleton, with the Peak District National Park and National Trust,. and 2021 on waterways and docklands surrounding the Manchester Ship Canal and Mersey River in partnership with Culture Liverpool, Imagine Vvirral, Culture Warrington, The Daniel Adamson Preservation Society, and Mersey Travel. In 2022-23, we began lo lay the groundwork for the 10th edition of the AND Festival, researching locations and developing new partnership frameworks in South Yorkshire. After a pause in development due to the leadership transition, the framework development resumed in 2023-24 with multiple sites and cross-sector partners identified through research trips and partnership meetings. This work will continue into 2024-25, focusing on developing the framework, partnerships, and programmes, launching a series of incubator projects and community engagement events, alongside a period of significant development and fLJndraising. Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 The festival is being positioned as a core component of our strategic initiatives, aiming to establish longer-18sting relationships with loc818Uthorities and bring back a more regular iteration to the festival model li.e. bienniall- The te8m has continued lo retake conversations with local authorities, and pre- production is in motion again. The executive team is also beginning the fundraising and development work for the next festival edition and identifying a target date lo the festlV81 delivery to take place in the range between 8ulumn 2025 and autumn 2026. The festival model is evolving lo incorporate new strategic directions, reflecting our commitment to lalenl development, research and innovation, and experiential programmes. The AND Festival will continue to be a sile-responsive event, integrating new technologies and critical theory with engagement from local and digitsl communities. We aim to deepen our collaboration with academic inslitulions, industry partners, and local authorities. Creating a dynamic plalfomi for exploring the inlerseclions of 8rt, technology, and society. Future editions of the AND Festival will feature a diverse range of activities, including.. Sile-specrfic Commissions.. Working with artists lo create works that respond lo the unique characlerislics of each festival location., Immersive Experiences.. Developing interactive performances, live cinema, and digital inslallalions that engage audiences in innovative ways., Community Engagement.. Hosting workshops, talks, and participatory events that foster local involvement and cultural exchange., Interdisciplinary Collaboration.. Partnering with technologists. scientists, and researchers lo explore the ethical implications and creative potentials of emerging technologies. and Digital Integration.. Leveraging digital platforms to broaden participation, allowing both local and global audiences to experience the festival's offerings. Talent Development and new work AND'S programmes continue to offer an exciting and unparalleled opportunity for artists to develop new ideas and artworks in response to uncharted locations and emerging technology and research supported by innovative cross-sector partnerships. 2023-24 has seen a period of review to programmes for the organisation with the introduction of the new leadership team however talent development and creation of new work remain central lo our org8nisalion81 aims. In 2023-24 programmes such as Impossible Perspectives and New Cinema Days have offered further opportunities lo expand AND'S work, by cenlring care and support for artists. In all modes of interaction and production we ensure that artists feel valued, supported and empowered lo make ambitious leaps in their practice. In 2023-24 AND'S annual programme focused on transforming digital artforms and audience engagement by growing lalenl, production, and leadership in Ihe creative media sector in the UK and beyond, working with 16 artists. AND is commilled to supporting artists who are marginalised in the art, film or tech sector as well as creating opportunities for artists who aren't on the mainstream visual arts or festival circuit. 2023-24 programmes focused on supporting equiiable representslion in the arlisls selected, wilh 560k female, 120/0 non-binary and 329/0 male and elhnicily background 199/0 While British, 25 /0 African, 12.5 /0 Chinese, 12.5'/0 Other ethnic group and 6 /0 Korean,125 /0 prefer not to say). For the majority, they identified as starting out or emerging in their career (72 /ol and for 63,/0 this was the first time they had worked with AND. Touring AND uses a range of laclics and creative oulpuls to reach and inspire audiences. Touring fomis a part of this strategy, working with a dynami¢ range of arts, heritage, and tourism partners across the UK and internationally. The majority of AND'S touring activity follows a 2-year pattern,. in response to the biennial festival, new commissions developed as part of the festival are toured the following 1-2 years. National Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 activity focuses on delivering sector development with partners lo grow key skills in in digital arts production and audience development, specifically working with partners who do not have experience of presenting works using digi181 or emerging technologies. Digital Distribution In 2023-24 AND'S broadcast figures reached 45,305 people via website, social media, video streaming platfom)s, podcasts, and newslellers. 15,000 users visited the AND website in comparison to 26,920 users in 2022-2. The decrease in visitor numbers is unsurprising given it's a non-feslival year where the programme was reduced due lo the leadership team transition and review of progr8mme and business plan. We saw 57Q/o of online visitors in 2023-24 registered in the UK135Q/o in 2022-231, with 11.50A from the US1360/o in 2022-231 and 31.50/0 spread across the wodd1290/D in 2022-231, with other countries in the top 10 including Mexico, China, Columbia, Germany, France, Spain, Netherlands, Indonesia Italy and Russia. AND maintained the percentage of visitor numbers from overseas compared from the last financial year reflecting the interaction with international artists and reaching their wider networks across the globe. Public Engagement The AND Festival is our main public-facing activity, traditionally taking place every two years, although this hasn't been Consistent due lo the 2021 world pandemic and leadership changes. We are now positioning the festival as a core component of our strategic initiatives, aiming lo establish longer-lasting relationships with local authorities and ensuring a biennial or annual iteration lo the festival programme. In the 2023-24 non.festival year, our focus was on developing new programmes to engage the public and forging new cross-seclor partnerships to evolve and expand this work. This included a series of incubator projects and community engagement events, setting the stage for future iterations of the festival. The leadership transttion also played a crucial role in this development phase, ensuring a solid foundation for the festival's strategic growih. Partnership development is a key strategy for public engagement success, in 2023-24 AND developed a programme with 11 partners lo ensure our programmes extended beyond the gallery lo the public and online spaces. This included National Trust Icheshirel, Cheshire East Council, School of Digital Arts (Manchester Melropolilan University), Lancaster University, HOME Manchester, Fast Familiar, Arts Catalyst, Fakugesi FestlV81, Quicksand, Bamsley Borough Council and Unsound. Sector Leadership AND continues lo be a leader 8nd innovator in the screen-based and digital arts sector. Our ongoing investment in talent development showcases the most exciting emerging artists and art forms, alongside new experimental approaches lo audience engagement. We are expanding our influence through several key research and innovation initiatives. The Abandon Normal Research Centre {AN_RC} will be a new hub for innovation, blending art with technology, industry innovation work, and research. Building on AND'S established record in fostering interdisciplinary collaborations, AN RC draws inspiration from similar sector inilialives which provide models of integrating art with advanced technological research and societal discourse. Set within AND'S supportive community and value-driven approach lo creative production, AN RC will Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 focus on sustained research and the development of innovation methodologies that are ethical and sustainable. It will connect artists with academics and industry experts lo cullivale new projects and share knowledge. increasing the influence of artists in the tech sector. Our research projects involve residencies that place artists at the forefront of scientific and technological exploration. These projects create meaningful dialogue between artists, scienlisls, and the public, examining the ethical implications snd creative polenlials of new materials and technologies. Past projects, such as The Networked Condition and COSMOS, hsve sel the groundwork for this innovative approach. We a￿ now developing a pilot programme for AN RC in 2025, in partnership with LU'S Lancaster Institute for the Contemporary Arts ILICA} and MMU'S School of Digital Arts ISODAI. Additionally, AND is committed to pioneering new fomis of public engagement through the use of creative media practices. We are leveraging digital platforms to broaden participation, allowing both local and global audiences lo interact with our programmes. Equality and Diversity We began a significant ple￿ of EDI work in 2021 with the recruitment of Equality, Diversity, and Inclusion Consultants Inc Arts with the aim of revisiting our Core values with a focus on social and climate justice, lo support positive and practical action across the organisalion. In 2021-22 this included AND stsff members and Board participation in Anti-racism workshop sessions,. SMT review of internal pro￿$Se8 of recruitment, commissioning of artists, selection of partners and project locations,. alongside individual sessions conducted with a number of staff and board members. Inc Arts also undertook desk research, reviewing policies, procedures, and other relevant documents. The result was a set of recommendations across HR, artists development and programme, which we have begun to implement, including,. a new application and advertising prO￿s$ for opportunities, a focus on representation within the programme and communications, review of programme development and artist selection, resulting in the development of new programmes and creative processes (Unseen Futures Fellowship and Impossible Perspectives). This is an ongoing piece of work which informs our strategic work and day to day operations. 2022-23 specifically focused on new approaches to recruitment across the organisalion Islaff and Board). In 2022 we launched a new Associate Board Members opportunity, a 12-monlh development programme aimed at supporting individuals who are currently underrepresented in the cultural sector, providing greater access to training opportunities, and lo add further diversity and richness of perspective to the organisalion. In 2023 we welcomed Associate Board Members Savena Surana and Jessica Straker as the first cohort of the ABM programme resulting in a rich reciproc81 learning process for both the AND Team. Associates and Trustees. The progffimme will complete in Summer 2024 with an evaluation and review process for further development of the programme. Envlronmental Sustalnablllty AND is committed lo best sustainable policy and practice. We are actively working lo re-imagine and model ways that we can adapt lo sustainable practices internally as well as with the creatives and individuals we work with internationally. We will continue lo do what is possible lo enable dialogue and expression about the effects of the emergency and the changes that are needed to support the growth of the planet. We have developed a comprehensive Environmental and Sustsinability Action Plan, and continually explore ways for the organisalion to reduce its environmental impact across production (including online), staff and artist travel, and how we communicate this commitment to our audien￿8, artists, and stakeholders. 10 Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 The Networked Condition.. Environmental Impacts of Digital Cultural Production is an AND collaboration wtth Arts Catalyst and Fast Familiar launched in January 2020 as part of Julie's Bicycle Accelerator Progomme. This research-led programme explores the often-hidden environmental impact of the creation and delivery of artworks using digital technology. This activity includes case studies with artists, researchers and organis8tions working in this space, and in September 2021 we launched a free-to-use carbon calculator, lo help artists and arts producers understand and reduce their carbon footprint as part of planning or evaluating a live streamed event, digital artwork, or digital event. This partnership continued through 2023-24 with opportunities lo share learning across the sector in the UK and internationally al events including the Av8ra.' Sustainable Digital Creativity (Arts Promotion Cenlre, Finland) and Film Hub North - Green Hour.. Digital Sustainability (British Film Inslilutel. Self*valuatlon All significant programmes of AND'S activity are supported by an independent evaluation programme. We work with highly experienced evaluator Helen Corkery lo deliver a detsiled evaluation framework and capture baseline data against the project's aims and objectives. The framework has been developed over the last decade and allows AND to analyse year-on-year results, ensuring we leam from our experience lo continually develop and improve our performan￿. The evaluation includes.. Measuring online reach (audience interactions on social media, press and blogger reviews, website analylicsl, Audience allendance and behaviour (on-site and online evaluation surveys), and Volunteer feedback (online survey), Partner feedback (telephone interviews, online survey), and Artist feedback (telephone interviews, online survey) We undertake comprehensive evaluation of AND'S programmes, providing a detailed picture of audience engagement, behaviour, and reach (geographically, demographically and in low engaged communiliesl. The evaluation also infomis our development and future working practices and is shared wtth partners to develop their practice. Increased resilience There is an increasing need for any cultural organisation reliant on public sector funding lo develop alternative models for earning unrestricted funds. 2023-24 saw AND drawing on expertise from our Trustees with the creation of the Income Diversification sub-committee. In respect of the Board of Trustees, we now have a broader range of skills and experience available across slralegic, commercial, innovation, programming, and partnerships. This has further slrenglhened and diversified the Board and brought new ideas and fresh perspectives. We continue to look for ways lo strengthen and diversify the Board. 11 Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 AND'S financial position remains strong, with our unreslricled balan￿S al the end of the year remaining above our target level. This gives us the resilience lo be able lo face the continuing challenges. The organisalion is thankful for the skills snd commitment of ils stsff and for the support of its board of Trustees, and to continue lo plan an exciting future. In the long-term, the Trustees believe that significantly excessive levels of general funds are unjustified., but that AND should build and maintain general reserves lo bridge the gap between spending and receiving of income to cover unplanned emergencies. Some years ago, the Trustees recommended an ideal level of reserves lunreslricted funds not invested in fixed assets or otherwise designaledl al £100,000. This goal was exceeded in 2023-24 with reserves at £163,434. This was above the taryel bul was not fell lo be excessive given the continuing challenges and uncertainties facing the organisalion and the sector. Income was higher than 2022-23's levels with fundraising continuing and funds secured for current and future programmes. Expenditure was slightly below 2022-23 levels as was expected as programme delivery was paused due lo the Leadership Transition and review period. Expenditure in 2023-24 on charitsble activities was £185,28412022123.' £192,166) of which £144,461 was unrestricted and £40,823 was restricted. AND ended the year with an unrestricted deficit of £5,840 and a reslricled surplus of £4,962. Total reserves as at 31 March 2024 have reduTrd very slightly by £878 from £164,312 10 £163,434. Cash reserves al year end have reduced from £175,378 to £172,197. These decreases reflect the ulilisation of brought forward cash and reserves in supporting core activity in a period of redU￿d programming activity while we focussed on Leadership transition. Our level of unrestricted reserves at £146,616 is, however, still above our target, giving us confidence as we continue to move forward with staff recruitment and with planning for both programming and further fundraising. AND is not VAT registered but we continue to monitor our situation closely lo ensure the VAT registration threshold is not breached. Financial management continues lo be a priority. AND'S funding model is based on ACE NPO funding supporting the majority of our core committed costs, with a strong track record of project funding and income being raised to enable significant additional expenditure on the artistic programme. We continue to take a cautious approach to commilling to new expenditure, whilst continuing lo support artists and freelance workers as far as possible. Revised budgets are reviewed regularly by senior management and Trustees to ensure that funding is in place before new projects are started. The Trustees therefore believe it is appropriate to prepare the financial statements on the going concern basis. 12 Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 Structurey governance and management Governing Document AND is a company limited by guarantee govemed by its Memorandum and Articles of Association dated 1 January 2007, as amended by special resolutions dated 8 September 2014 and 1 May 2015. It was registered as a charity with the Charity Commission with effect from 1 May 2015. Members of the Company Membership of the company is only open to those who are or are about to be appointed as trusteesldirectors of the company. A person ceases lo be a member of the company when they cease to be a direclorltrustee. The liability of the members is limited, and they guarantee lo contribute £1 if the company is dissolved either whilst a member or within one year of ceasing lo be a member. Appointment of trustees The Iruslees lolher than co-opted Irusleesl are appointed by the members at the AGM for an initial period of three years and are eligible to be re-appointed for a further three years. After that they musl have been out of the office for at least a year before they are eligible for appointment again, unless in exceptional circuMstan￿S there is a resolution approving a reappointment by the current trustees. The trustees have the power to Co-opt up to two trustees, but co-opted Iruslees only hold office until the next AGM. Each Iruslee signs a Letter of Agreement and Code of Conduct outlining their responsibilities to the charity. Trustee induction and training All new Trustees are provided with key governance documents, including Articles of Association, accounts, Current business plan and Ljp-lo-date trustee guidan￿ documents from the Charity Commission. In addition, they meet the Director and Chair lo be appraised of the charity's current programme of activities and key issues. The Trustees normally have an annual away day lo review the past year's work and achievements and to consider the main strategic issues facing the organisalion in the coming period. The last session took place in Autumn 2021. The next is scheduled for Autumn 2025. Organisation There are currently nine Trustees of the charity, and they work closely with the Director team lo ensure sound legal and financial govemance. The Chair, John Herring, meets the Director once a month lo address key issues facing the organisation and business development, but the day-to4ay running of the organisalion sits with the Director team. The Board meets four limes a year and gives regular feedback on funding applications and the artistic programme. conlribules to the four-year business planning sessions, and reviews the organisation's risk register. A Finance sub-commillee chaired by the Treasurer and comprising two other Trustees, including AND'S Chair, plus AND'S Director, Executive Director and Finance Manager, meets prior lo each full Board meeting lo review financial matters, including the latest monthly management accounts and the organisalion's risk register. The sub-committee subsequently reports formally to the full Board. This is further supported by an Income Diversification working group, attended by staff and Trustees, investigating alternative approaches to income for AND. An additional People & Culture working group has been developed during 2023-24 and will be established in 2024. 13 Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 Related parties and Cowoperation with other organisations The Company's Directors are also the Charity's Trustees for the purposes of Charity Law. One of AND'S DireclorslTrustees received remuneration of £125 from their work with AND as a speaker at New Cinema Days in Spring 2023. Trustee payments are approved and monitored by the Chair and Treasurer and quartedy Finance sub-committee meetings. All Company Directors give their time freely. Any connection between a Trustee or senior manager of the Charity with a production company, performer, or exhibitor, is disclosed lo the full Board of Trustees in the same way as any other contractual relationship with a rel8led party. Pay pollcy for key management personnel and senlor staff The senior management team acts as the executive in charge of managing and running the organisation on a day-lo-day basis. The senior managers of AND during the year were.. Quarters 1 & 2.. Director Executive Director Senior PrOdu￿r R Mccullough C Waddinglon L Hargreaves Quarters 3 & 4.. Director Executive Director Creative Director T Lopez-sendon L Hargreaves O Danmole The staff salaries are sel by benchmarking across the sector, ensuring the salary levels reflect the responsibilities and skill levels relevant lo the post. There is an expenses policy laid out for the organisalion which includes rates and standards accepted for reimbursement in the UK and abroad. AND has a policy in place which provides guidelines and establishes procedures foremployees incurring travel, entertainment. and related expenses whilst on Company business. The pay of the senior staff is reviewed annually by the Board of Trustees. Leadership Succession Planning 2023-24 was a year of considerable change internally for the AND team. In 2023 after a collective 25 years working for the organisalion, our Director Ruth Mccullough and Executive Director Catherine Waddinglon independently decided lo leave the organisalion for new opportunities. Their dual departure created space for an exciting new chapter for AND. Succession planning began with the team and Board in winter 2022, and the recruitment for new Directors launched in March 2023. Ruth and Catherine supported the organisalion through this transition period, alongside additional support for AND Senior Producer Louise Hargreaves. They collectively worked alongside the Board to ensure a robust transition and legacy plan was in place to ensure the ongoing stability of the organisation, ensuring strategic work, public programmes and partnerships were maintained and developed appropriately. The recruitment period ran through March to August 2023, culminating in the appointment of a new Leadership Team from September 2023. This new leadership team comprises Tadeo Lopez-sendon as Director. Louise Hargreaves as Executive Director and Oliyanka Danmole as Creative Director. 14 Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 Risk Management A detsiled risk register has been created for the strategic, creative, operational, and financial management of the charity, which includes monitoring shortfall or cuts in funding, the inability to raise funds, internal and external fraud, and inconsislenlly applied finances. This is reviewed initially by the Finance sub-commillee and reported lo quarterly Board meetings and there is an annual review of the principal risks and uncertainties that the Charity faces alongside the annual business plan and budget reviews. AND has also established policies, systems, and procedures lo mitigate those risks identified. The Iruslees review the major risks that could impact on AND quarterly, the main 2023-24 risks identified were.. Risk Mitigation STRATEGIC Sustaining salaries al a competitive rate including pension increases. Minimum wage increases Salary increases phased approach across Business Plan lifespan. Consider job shares I shared services with other cultural organisalions. POLITICAL Loss in Local Authority funding l or strategic funds for AND Festival 2024 due to BrexiUCovidlTransilion Continued advocacy to senior policy makers. Engagement in wider city agendas. Build loyalty and engagement. Upkeep of close relationships with delivery teams within local aulhorilies. OPERATIONAL Capacity of the staff teams cannot match the levels of activity required by the organisalion, affecting staff morale and wellbeing, leading to illness and departures. Scope new projertslprogrammes to assess organisational impact. Prioritise to do less to greater effect. Greater oversight of scheduling lo prevent 'botilenecks'. Ensure festival activity and resourcing are appropriately matched. FINANCIAL - Festival income largel not mel, unable to raise strategic funds Review the Festival budgets, and monitor spend. Offer sponsorship packages al all levels. Work in locations and in partnership wtth organisations who have match. FINANCIAL- Inability lo allracl new project partners and co-producers Regular review of yields and attendance figures against trends in previous years. Programme balance I what is different and topical FINANCIAL- Rapid l Dramatic increase in the rate of inflation resLJlting in salaries not reflecting cost of living Assess salary budgets considering predicted inflation and escalating costs. Reduce expenditure where possible and mainlainlincrease contingencies. 15 Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 Operational Adaptations In response lo the COVID-19 pandemic, in March 2020 the AND Staff team migrated to home working and have since moved lo a hybrid model with the organisation base as Manchester with staff contracts offering flexibilrfcy lo work a combination of al home and in Manchester. The office has been relocated to a flexible workspace in central Manchester. With the introduction of two of the Directors being based in London - AND now also has a host desk base al Somersel House Exchange in London. Volunteers The recruitment of volunteers, training and support includes adherence to an expenses policy which can be adapted based on where events are taking place, and the distance volunteers need lo travel. There is a Volunteer Policy which includes rates and standards accepted for reimbursement to volunteers in the UK and abroad. AND'S expenses policy provides guidelines and establishes procedures for volunteers incurring travel, enlertainmenl, and related expenses whilst on AND business. 16 Abandon Normal Devices Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (wrJtirJuedJ Year ended 31 March 2024 Trustees. responsibilities statement The trustees. who are also directors for the purposes of company law, are responsible for preparing the trustees, report and the financial statements in accordan￿ with applicable law and Untted Kingdom Accounting Standards Iuniled Kingdom Generally Accepted Accounting Practice). Company law requires the charity Iruslees to prepare financial statements for each year which give a true and fair view of the slate of affairs of the charitable company and the incoming resources and application of reSoUr￿s, including the income and expenditure, for that period. In preparing these financial stalemenls, the trustees are required lo.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the applicable Charities SORP., make judgments and acwunting estimates that are reasonable and prudent., stale whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, and prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the charity will continue in business. The Iruslees are responsible for keeping adequate accounting ￿CordS that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy al any time the financial position of the charity and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor Each of the persons who is a Iruslee at the date of approval of this report conf1rms Ihal.. so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware., and they have taken all steps that they ought lo have taken as a trustee to make themselves aware of any relevant audit information and lo establish that the charity's auditor is aware of that information. The Iruslees, annual report and the strategic report were approved on 17 July 2024 and signed on behalf of the board of Iruslees by.. J Herring {Chairl Trustee 17 Abandon Normal Devices Company Limited by Guarantee Independent Auditor's Report to the Members of Abandon Normal Devices Year ended 31 March 2024 Opinion We have audited the financial statements of Abandon Normal Devices Ithe'charily'l for the year ended 31 March 2024 which comprise the statement of financial activities (including income and expenditure account), stslemenl of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard Spplicable in the UK and Republic of Ireland (United Kingdom Genemlly Accepted Accounting Praclicel. In our opinion the financial stslemenls: give a true and fair view of the state of the charity's affairs as al 31 March 2024 and of its incoming resources and application of resources, including ils income and expenditure, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Inlemalional Standards on Auditing IUK} IISAS {UKI} and applicable law. Our responsibilities under those standards are further described in the auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to OLJr audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concem In auditing the financial stalemenls, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial slalemenls is appropriate. Based on the work we have performed, we have not identified any material Un￿rtaIntieS relating lo events or conditions that, individually or collectively, may cast significant doubt on the charity's ability lo continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Iruslees with respect lo going concern are described in the relevant sections of this report. 18 Abandon Normal Devices Company Limited by Guarantee Independent Auditor's Report to the Members of Abandon Normal Devices (continued) Year ended 31 March 2024 Other infomiation The other information comprises the information included in the annual report. other than the financial ststements and our auditor's report Ihereon. The trustees are responsible for the other infomialion. Our opinion on the financial statements does not cover the other infomalion and, except to the extent otherwise explicitly staled in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is lo read the other infom)alion and, in doing so, consider whether the other information is materially inconsistent with the financial slatemenls, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misslatemenls, we are required lo delem)ine whether there is a material misstalemenl in the financial statements or a material misslatemenl of the other information. If, based on the work we have performed, we conclude that there is a material misslalemenl of this other infomialion, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Iruslees. report for the financial year for which the financial statements are prepared is consistent with the financial stalemenls., and the trustees, report has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to report by exceptlon In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstalemenls in the trustees, report. We have nothing to report in respect of the following mallers in relation lo which the Companies Act 2006 requires us to report lo you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us," or the financial statements are not in agreement with the accounting records and returns,. or certain disclosures of trustees, remuneration specified by law are not made- or we have not received all the information and explanations we require for our audit. 19 Abandon Normal Devices Company Limited by Guarantee Independent Auditor's Report to the Members of Abandon Normal Devices (continued) Year ended 31 March 2024 Responsibilities of trustees As explained more fully in the trustees, responsibilities statement, the trustees (who are also the directors forthe purposes of ¢ompany18wl are responsible forthe preparation ofthe financial ststemenls and for being satisfied that they give a true and fair view, and for such internal control as the Iruslees detemiine is necessary to enable the preparation of financial ststemenls that are free from material misslatemenl, whether due to fraud or error. In preparing the financial statements, the Iruslees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Iruslees either intend lo liquidate the charity or to cease operations, or have no realistic alternative but lo do so. Audltorfs responslbllltles for the audlt of the flnanclal statements We have been appointed as auditor under section 147 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act. Our responsibilities are to obtain reasonable assuran￿ about whether the financial statements as a whole are free from material misstslement, whether due lo fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assuran￿ but is not a guarantee that an audit conducted in auordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design proTrdures in line with our responsibilities. outlined above, lo detect material misstatements in respect of irregularities, including fraud. The extent lo which our procedures are capable of detecting irregularities, including fraud, is detailed below. Extent to which the audit wa5 considered capable of detecting irregularities, including fraud We identify and assess the risks of material misstalemenl of the financial stalemenls, whether due to fraud or error, and then design and perform audit procedures responsive lo those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. Identifying and assessing potential risks related to irregularities In identifying and assessing risks of material misstalemenl in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following.. the nature of the sector, control environment and the organisalion's performance., the organisalion's own assessment of the risks that irregularities may occur either as a result of fraud or error., the results of our enquiries of management and Trustees of their own identification and assessment of the risks of irregularities., any matters we identified having obtained and reviewed the organisalion's documentation of their policies and procedures relating lo= identtying, evaluating and complying with laws and regulations and whether they were aware of any 20 Abandon Normal Devices Company Limited by Guarantee Independent Auditor's Report to the Members of Abandon Normal Devices (continued) Year ended 31 March 2024 InStan￿S of non-compli8nce- detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud., the internal controls estsblished to mitigate risks of fraud or non-compliance with laws and regulations., and the mallers discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As a result of these pr0￿dUreS, we considered the opportunities and incentives that may exist within the organisalion for fraud and identified the greatest potential for fraud in the following areas.. the recognition of revenue. In common with all audits under ISAS IUKI, we are also required lo perfom specific procedures to respond to the risk of management over-ride. We also obtained an understanding of the legal and regulatory framework that the organisalion operates in, focusing on provisions of those laws and regulations that had a direct effect on the delemiinalion of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the health and safety regulations. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental lo the companys ability lo operate or to avoid a material penalty. These included Data Protection Regulations. Audit response to risks identified As a result of performing the above, we identified the recognition of revenue as the key audit matter related to the potential risk of fraud. In addition to the above, our procedures to respond lo risks identified included the following.. reviewing the financial statement disclosures and testing lo supporbng documentation to assess compliance with relevant laws and regulations described above as having a direct effect on the financial stalemenls., enquiring of management and the Trustees concerning actual and potential litigation and claims., performing analytical procedures lo identify any unusual or unexpected relationships that may indicate risks of material misstatement due lo fraud., reading minutes of meetings of those charged with governance and reviewing correspondence with relevant authorities where mallers identified were significant., and in addressing the risk of fraud through management over-ride of controls, testing the appropriateness ofjournal entries and other adjustments,. assessing whelher the judgements made in making accounting eslimales are indicative of a potential bias., and evaluating Ihe rationale of any significant transactions Ihal are unusual or outside the normal course of business. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. A further description of our responsibilities for the audit of the financial stslements is located on the 21 Abandon Normal Devices Company Limited by Guarantee Independent Auditor's Report to the Members of Abandon Normal Devices (continued) Year ended 31 March 2024 Financial Reporting Council's website al.. www.frc.org.uklauditorsresponsibilities. This description fom)s part of our audilorfs report. Use of our report This report is made solely lo the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stsle to the charity's members those matters we are required to stale lo them in an auditor's report and for no other purpose. To the fullest exlenl permitted by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have fomed. Alison Buckley {Senior Statutory Audilorl For and on behalf of Mitchell Charlesworth Chartered accountants & slatulory auditor 3rd Floor 44 Peter Street Manchester M2 5GP 1910712024 22 Abandon Normal Devices Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2024 2024 Restricted funds Total funds Totsl funds 2023 Unrestricted funds Note Income and endowments Donations and legacies Charitable activities Other trading activities Total Income 25 137.946 650 3.953 41,832 3,978 179,778 650 151,484 1,856 138.621 45,785 184,406 153,340 Expendlture Expenditure on raising funds: Costs of raising donations and legacies Expenditure on charitable activities Total expendlture 13,546 130,915 13,546 171,738 9,10 40,823 192,166 144,461 40,823 185,284 192,166 Net expenditure and net movement in funds 15,8401 4.962 18781 138,8261 Reconciliation of funds Total funds brought forward Total funds carried forward 152.456 11,856 164,312 203, 1 146.616 16,818 163,434 164,312 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The note5 on pages 26 to 38 form part of these financial ststements. 23 Abandon Normal Devices Company Limited by Guarantee Statement of Financial Position 31 March 2024 2024 2023 Note Fixed assets Tangible fixed assets 18 458 1,199 Current assets Debtors Cash at bank and in hand 19 1,762 172,197 7,662 175,378 173,959 183,040 Credltors.. amounts falllng due wlthln one year Net current assets 20 10,983 19,927 162,976 163,113 Total assets less current Ilabllltles 163,434 164,312 Net assets 163,434 164,312 Funds ofthe charity Restricted funds Unreslricled funds 16,818 146,616 11,856 152,456 Total charity funds 21 163,434 164,312 These financial statements were approved by the board of trustees and aulhorised for issue on 17 July 2024, and are signed on behalf of the board by.. J Herring (Chair) Trustee The note5 on pages 26 to 38 form part of these financial ststements. 24 Abandon Normal Devices Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2024 2024 2023 Cash flows from operating activities Net expenditure 18781 138,8261 Adjustments for.. Depreciation of tangible fixed assets Interest payable and similar charges Accrued expensesllincome) 741 1,539 248 1,165 19171 {2.8801 Changes in.. Trade and other debtors Trade and other creditors 5,900 19,1921 11.6421 {6,1311 {6,7121 154,3011 Cash generated from operations Interest paid Net cash used in operating activities 11,5391 13,1811 917 153,3841 Net decrease in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 13,1811 175,378 153,3841 228,762 172,197 175,378 The note5 on pages 26 to 38 form part of these financial ststements. 25 Abandon Normal Devices Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 General information The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 44 Peter Street, Manchester, M2 5GP. Statement of compllance These financial slalements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 102)) and the Companies Act 2006. Accountlng pollcles Basis of preparation The financial statements have been prepared on the historical cost basis Abandon Normal Devices meets the definition of a public benefit enlty under FRS 102. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern 2023-24 is the second in the three-year ACE NPO funding period (April 2022 - March 20251. The cuwenl free reserves (unrestricted funds not invested or otherwise designated) stand at £146,616 {2023.. £152,456} and are thus more than sufficient lo cover 6 months, ordinary running costs for the organisations {staff and non-project coslsl. As such, the trustees consider the organisation to be a going concem and have prepared the financial slalements on this basis. 26 Abandon Normal Devices Company Limited by Guarantee Notes to the Financial Statements {¢onlintJed) Year ended 31 March 2024 Accounting policies (contlnl￿dj Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements. estimates and assumptions that affect the amounts reported. These eslimales and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed lo be reasonable under the circumstsnces. Significant judgements The judgements (apart from those involving eslimalionsl that management has made in the process of applying the enlily's accounting policies have had no significant effect on the amounts recognised in the financial slalemenls. Key sources of estimation uncertainly Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of eslimalion uncertainly that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. Income tax The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 and section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. Foreign currency Foreign currency transactions are inTtially recorded in the functional currency. by applying the st)ot exchange rate as al the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rale ruling al the reporting date, with any gains or losses being taken to the statement of financial activities. Fund accounting Unreslricled funds are available for use at the discretion of the Iruslees to further any of the charity's purposes. Designated funds are unreslricled funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to reslriclions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes.. reslricled income funds or endowment funds. 27 Abandon Normal Devices Company Limited by Guarantee Notes to the Financial Statements {¢onlintJed) Year ended 31 March 2024 Accounting policies (Gontlnuedj Incoming resources All income is included in the statement of financial activities when entitlement has passed to the charity, il is probable that the economic benefi'ts associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income- income from donations or gr8nts is recognised when there is evidence of enlillement to the gift, receipt is probable, and its amount can be measured reliably. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unreslricled funds unless there is a contractual requirement for il lo be spent on a particular purpose and returned if unspent, in which case it may be regarded as reslricled. Resources expended Expenditure is rewgnised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is Classified under headings of the ststement of financial aelivilies lo which il relates.. expenditure on Charitable adivities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of ils beneficiaries, including the costs of perfOrman￿S, exhibitions and other educational activities undertaken and those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. Support costs are those functions that assist the work of the charity but do not directly relate to charitable activities. Support costs include back-office costs, finance, personnel, payroll and governance costs which support the Charity's artistic programrnes and 8Ctivities. All these costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly lo that aclivily. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent bas1S. Abandon Nom)al Devices is not registered for VAT and therefore all VAT incurred on expenditure is irrecoverable. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Operatlng leases Lease payments are recognised as an expense over Ihe lease term on a slraighl-line basis. The aggregate benefit of lease incentives is recognised as a reduction lo expense over the lease lemi, on a slraight-line basis. 28 Abandon Normal Devices Company Limited by Guarantee Notes to the Financial Statements {¢onlintJed) Year ended 31 March 2024 Accounting policies (Gontlnuedj Tangible assets Tangible assets are initially recorded at cost, and subsequently slated al cost less any accumulated depreciation and impairment losses. Any tsngible assets carried al revalued amounts are recorded at the fair value al the dale of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreclatlon Depreciation is calculated so as lo write off the cost or valuation of an asset, less its residual value, over the useful economic lrfe of that Sssel as follows: Equipment 25 /0 Straight line Individual fixed assets costing less than £500 are written off in the year. Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where sueh indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal al each reporting date. Govemment grants Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching lo them and the grants will be received. Where the grant does not impose specified fLJture performance-related conditions on the recipient. it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, il is recognised in income only when the perfomiance-related conditions have been met. Where grants received are prior lo satisfying the revenue recognition criteria, they are recognised as a liability. Defined contribution scheme Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset lo the extent that the prepayment will lead to a reduction in future payments or a cash refund. 29 Abandon Normal Devices Company Limited by Guarantee Notes to the Financial Statements {¢onlintJed) Year ended 31 March 2024 Accounting policies (contlnuedj Financial instruments A financial asset or a financial liability is recognised only when the entity becomes a paty to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arr8ngemenl constilules a financing transaction, where it is recognised al the present value of the future payments discounted al a market rale of interest for a similar debt inslrumenl. Current assets and current liabilities are subsequently measured 81 the cash or other consideration expected lo be paid or received and not discounted. Debt instruments are subsequently measured al amortised cost. 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 paty and the amount due lo sellle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised al their settlement amount after allowing for any trade discounts due. Cash at bank and in hand Cash at bank and cash in hand include cash and short term highly liquid investments with short maturity of three months or less from the date of acquisition or opening or the deposit or similar account. Debtors Trade and other debtors are recognised al the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Limited by guarantee AND is a private company limited by guarantee incorporated in England and Wales and has no share capital. The registered office is al 44 Peter Street, Manchester, M2 5GP. In the event of the charity being wound up, the liability in respect of the guarantee is limited lo £1 per member of the charity. Donations and legacies Unrestricted Funds Restricted Total Funds Funds 2024 Donations Donations 25 25 30 Abandon Normal Devices Company Limited by Guarantee Notes to the Financial Statements {¢onlintJed) Year ended 31 March 2024 Donations and legacies (Gontlnuedj Unrestricted Funds Restricted Total Funds Funds 2024 Grants Grants from Trusts & Foundations 3,953 3,953 25 3,953 3,978 Unrestricted Funds Restricted Total Funds Funds 2023 Donatlons Donations Charitable activities Unrestricted Funds Restricted Total Funds Funds 2024 Box offi￿ income Arts Council England (North Westl - NPO funding BFI British Council Poland Cheshire East Council Granada Foundation 462 137,484 462 137,484 3,000 12,500 26,332 3,000 12,500 26,332 137,946 41,832 179,778 Unrestricted Funds Restricted Total Funds Funds 2023 Box Office income Arts Council England (North Westl - NPO funding BFI British Council Poland Cheshire East Council Granada Foundation 137,484 137,484 12,000 12,000 2,000 2,000 137,484 14,000 151,484 31 Abandon Normal Devices Company Limited by Guarantee Notes to the Financial Statements {¢onlintJed) Year ended 31 March 2024 Other trading activities Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Consultancy & speaker fees Other fees 856 1,000 856 1,000 650 650 650 650 1,856 1,856 Costs of ralslng donatlons and legacles Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Costs of raising donations and legacies- Donations 13,546 13,546 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2024 Charitable activities Support costs 76,646 54,269 40,823 117,469 54,269 130,915 40,823 171,738 Unrestricted Funds Restricted Total Funds Funds 2023 Charitable activities Support costs 145,921 44,101 2,144 148,065 44,101 190,022 2,144 192,166 Costs other than direct project or festival costs are shown as part of support costs. See analysis innote11. 10. Expendlture on charltable actlvltles by actlvlty type Activities undertaken directly Support Total funds costs 2024 Total fund 2023 Charitable activities Governance costs 117,469 40,245 14,024 157,714 14,024 180,191 11,975 117.469 54,269 171,738 192,166 32 Abandon Normal Devices Company Limited by Guarantee Notes to the Financial Statements {¢onlintJed) Year ended 31 March 2024 11. Analysis of support costs Total 2024 Total 2023 Staff costs General offi Finance costs Governance costs Storage Travel & accommodation Consultancy Depreciation Management accounting & payroll Other legal & professional costs 15,188 11,952 1.539 14,023 1.440 2,108 15,188 11,952 1,539 14,023 1,440 2,108 10,074 13,336 19181 11,975 {1,9601 2,639 558 1,165 5,416 1,816 741 5,639 1,638 741 5,639 1,638 54,268 54,268 44,101 12. Govemance costs 2024 2023 Wages & salaries Accountancy & audit fees Legal & other professional fees Board expenses 4,733 8,600 40 650 2,708 8,340 318 609 14,023 11,975 13. Net expenditure Nel expenditure is slated afler chargingllcreditingl.. 2024 2023 Depreciation of tangible fixed assets 741 1,165 14. Auditors remuneration 2024 2023 Fees payable for the audit of the financial statements 6,600 6,340 33 Abandon Normal Devices Company Limited by Guarantee Notes to the Financial Statements {¢onlintJed) Year ended 31 March 2024 15. Staff costs The total staff costs and employee beneftts for the reporting period are analysed as follows= 2024 2023 Salaries and wages Social Security costs Pension costs 96,565 3,310 1,898 108,216 4,354 2,336 101,773 114,906 The average head count of employees during the year was 4 (2023.. 51. The aver8ge number of full-lime equivalent employees during the year is analysed as follows.. 2024 2023 Number of staff No employee received employee benefits of more than £60,000 during the year12022'. Nil) Key Management Personngl The key personnel of the charity comprise the trustees, the Director, the executive director and the senior producer. The total employee benefits of the key management personnel of the charity were £85,07712023.' £95,478}- 16. Trustee remuneration and expenses Zaiba Jabbar was paid £125 as a speaker for New Cinema Days in the year. No other trustee received payment for professional or other services SLJpplied to the ¢harity12023.. £nill. No other charity trustees were paid or received any remuneration or other benefits from employment with the charity or a related entity in the year12023.. £nill. Trustee expenses of £824 have been incurred in the year in relation to travel and refreshments 12023.. £nill 34 Abandon Normal Devices Company Limited by Guarantee Notes to the Financial Statements {¢onlintJed) Year ended 31 March 2024 17. Prior year statement of financial activities Unrestricted Funds Reslricled Funds Total Funds Income and endowments Charitable Activities Other trading activities Total Income Expenditure Expenditure on Charitable activities Nel Expenditure 137,484 1.856 14,000 151,484 1,856 139,340 14,000 153,340 {190,0221 150,6821 12.1441 1192,1661 11,856 138,8261 Unrestricted Funds Reslricled Funds Total Funds Reconciliation of Funds Total Funds brought forward Total Funds carried fonvard 203,138 203, 138 152,456 11,856 164,312 18. Tangible fixed assets Equipment Cost At 1 April 2023 and 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 5,544 4,345 741 5,086 Carrying amount At 31 March 2024 458 At 31 March 2023 1,199 19. Debtors 2024 2023 Trade debtors Prepayments and accrued income 512 1,250 193 7,469 1,762 7,662 35 Abandon Normal Devices Company Limited by Guarantee Notes to the Financial Statements {¢onlintJed) Year ended 31 March 2024 20. Creditors.. amounts falling due within one year 2024 2023 Trade creditors Accruals and deferred income Other creditors 759 8,393 1,831 11,247 8,145 535 10,983 19,927 21. Analysls of charltable funds Unrestrlcted funds At 1 April 2023 At Income Expenditure 31 Mar 2024 General funds 152,456 138,621 1144,4611 146,616 At 1 April 2022 At Income Expenditure 31 Mar 2023 General funds 203.138 139,340 1190,0221 152,456 The free reserves are after allowing for all designated funds. 36 Abandon Normal Devices Company Limited by Guarantee Notes to the Financial Statements {¢onlintJed) Year ended 31 March 2024 Restricted funds At 1 April 2023 At Income Expenditure 31 Mar 2024 BFI Cheshire East Council Italian Cultural Institute School of Digital Arts Granada Foundation British Council - Poland 9,856 3.000 26,332 1.191 2.762 112,8561 119,8561 11,1911 12,7621 12,0001 12,1581 140,8231 6,476 2,000 12,500 10,342 11,856 45,785 16,818 At 1 April 2022 At Income Expenditure 31 Mar 2023 BFI Granada Foundation 12,000 2,000 12,1441 9,856 2,000 14,000 12,1441 11,856 BFI In 2023124 this fund from BFI was to support the New Cinema Days programme. All unspent funds carried forward were spent on the programme in the year. British Council Poland This fund supported scoping, development and presentation of the British Council Poland 25 Season that look place in Poland. Granada Foundation In 2023124 this fund was lo support the development and delivery of the New Cinema Days programme. School of Digital Arts ISODAI In 2023124 this fund was to support the delivery of the New Cinema Days programme. ltslian Cultural Institute In 2023124 this fund was lo support the delivery of the New Cinema Days programme. Cheshire East Council In 2023124 this fund supporteé wort( delivered for Impossible Perspectives phase 2. 37 Abandon Normal Devices Company Limited by Guarantee Notes to the Financial Statements {¢onlintJed) Year ended 31 March 2024 22. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Net assets 458 159,127 110,9831 148,602 458 173,959 110,9831 163,434 14,832 14,832 Unrestricted Funds Restricted Total Funds Funds 2023 Tangible fixed assets Current assets Creditors less than 1 year Net assets 1,199 166,602 115,3451 152,456 1,199 183,040 119,9271 164,312 16,438 14,5821 11,856 23. Financial instruments The carrying amount for each category of financial instrument is as follows.. 2024 2023 Financial assets that are debt instruments measured at amortised cost Financial assets that are debt instruments measured at amortised cost 173,446 183,040 Financial liabilities measured at arnortised c05t Financial liabilities measured al amortised cost 10,984 19,927 24. Analysi5 of changes in net debt At At 1 Apr 2023 Cash flows 31 Mar 2024 Cash al bank and in hand 175,378 13.1811 172,197 25. Operatlng lease commltments The total future minimum lease payments under non-cancellable operating leases are as follows.. 2024 2023 Not later than 1 year 1,200 26. Related parties There were no related party transactions during the year12023= £nill. 38 Abandon Normal Devices Company Limited by Guarantee Management Information Year ended 31 March 2024 The following page$ do not form part of the financial statements. 39 Abandon Normal Devices Company Limited by Guarantee Detailed Ststement of Financial Activities Year ended 31 March 2024 2024 2023 Income and endowments Donations and legacies Donations Grants from Trusts & Foundations 25 3,953 3,978 Charltable actlvltles Box Office income Arts Council England (North Vvesll - NPO funding BFI British Council - Poland Cheshire East Council Granada Foundation 462 137,484 3,000 12,500 26,332 137,484 12,000 2,000 179,778 151,484 Other trading activities Consultancy & speaker fees Other fees 856 1,000 650 650 1,856 Total income 184,406 153,340 Expenditure Costs of raising donations and legacies Wages and salaries 13,546 Expenditure on charitable activities Wages and salaries Insurance Other molorllravel costs Legal and professional fees Other office costs Depreciation Other interest payable and similar charges Direct project costs & consulting Marketing Storage costs 90,333 1,638 2,108 14,280 11,952 741 1,539 44,026 3,681 1,440 117,009 1,816 2,640 14,075 13,334 1,164 19171 30,273 14,732 {1,9601 192,166 171,738 Total expenditure 185,284 192,166 40 Abandon Normal Devices Company Limited by Guarantee Detailed Ststement of Financial Activities (Continued) Year ended 31 March 2024 2024 2023 Net expenditure 18781 138,8261 41 Abandon Normal Devices Company Limited by Guarantee Notes to the Detailed Statement of Financial Activities Year ended 31 March 2024 2024 2023 Costs of raising donations and legaeies Costs of raising donations and legaeies Donations Donations- wages and salaries 13,546 Costs of ralslng donatlons and legaeles 13,546 Expendlture on charltable actlvltles Charltable actlvltles Actlvltles undertaken dlrectly Staff costs Direct project costs Marketing 70,412 43,376 3,681 104,227 29,106 14,732 117,469 148,065 Support costs Salaries, wages and related costs Insurance Travel & subsistence Finan￿ support General office costs Depreciation Bank charges and related costs Consultancy Storage 15,188 1,638 2,108 5,639 11,952 741 1,539 10,074 1,816 2,640 5,417 13,334 1,164 19171 558 (1,9601 32,126 1,440 40,245 Governance costs Wageslsalaries Accountancy and audit fees Legal and other professional fees Catering & venue hire for Board meetings 4,733 8,600 41 650 2,708 8,340 318 609 14,024 11,975 Expenditure on charitable activities 171,738 192,166 42