OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Charity number: 1180274

Company number: 05788574

(England and Wales)

DAO (DisabilityArtsOnline) Limited

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2023

DAO (DisabilityArtsOnline) Limited Contents Page For the year ended 31 March 2023

Report of the Trustees 1 to 6
Independent Examiner's Report to the Trustees 7
Statement of Financial Activities 8
Statement of Financial Position 9
Notes to the Financial Statements 10 to 18

DAO (DisabilityArtsOnline) Limited Report of the Trustees For the year ended 31 March 2023

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 March 2023. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our Objects

Disability Arts Online is a Company Limited by Guarantee and was formed by Arts Council England in consultation with the Disability Arts Movement in 2002. Through its founding Editor, Colin Hambrook, Disability Arts Online became independent in April 2004 and has since grown into a well-respected and valuable online platform that resources a wide range of people including disabled artists, audiences, arts professionals, students and researchers. In October 2018 Disability Arts Online became a registered charity with the following charitable objects:

Our Vision

Widespread appreciation for the richness and diversity of disability arts and culture.

Our Mission

To transform and enrich arts and culture through nurturing creativity and discourse from a disability perspective.

Our aims current aims are:

Statement on public benefit

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

1 of 18

DAO (DisabilityArtsOnline) Limited Report of the Trustees Continued For the year ended 31 March 2023

ACHIEVEMENTS AND PERFORMANCE

Significant activities

Introduction:

This year Disability Arts Online had planned a transitional year in which it continued to deliver its core activity, tie up some long-running projects and prepare a new four-year business plan. This marked the end of the current Esmee Fairbairn Foundation multi-year grant and the additional year of Arts Council England National Portfolio Organisation (NPO) funding brought about by the Covid-19 pandemic. Activity is arranged into four areas with corresponding objectives. This report summarises the progress and learning within each of those areas.

Critical Arts Writing:

A focus on visual arts curation within the context of disability has been prevalent throughout our written content this year. We published eight provocations and reflections on the events produced for our Disability In British Art Research Group. There was also a fascinating piece from Angela Edmonds on the place of the wheelchair in understanding disability representation. We published three pieces of content in sync with WAIWAV, a mass intervention of disabled artists on mainstream visual arts organisations.

We published reviews of ground-breaking disability arts events including the BBC sitcom Ralph and Katie and the year-long exhibition Nothing About Us Without Us celebrating the history of disability arts practice and activism at Manchester People's History Museum. Another landmark was a long-read interview with Extant CEO Maria Oshodi on the milestone of the organisation's 25th anniversary. We also covered Images of Disability - a 2-year project led by disabled artist and academic Simon McKeown, exploring an early 20th-century collection of over 3,500 images and objects representing impairment and disability held by The Jedlicka Institute in Prague.

A total of 162 pieces of content were commissioned and published. Content which explores the intersections of disability and other forms of marginalisation continued to be a priority, with 40 commissioned pieces of this nature. Highlights include an interview and a review of the Vital Xposure play Quiet Rebels, exploring inter-racial relationships in the Windrush generation; a review of Onyx artist and previous Guest Editor, Alexandrina Hemsley's dance-for-film piece Fountain; and Ollie Musson's Artist Presentation on how their work as a queer, disabled artist has changed due to the pandemic. Dolly Sen, a DAO blogger since 2008, summed up our progress during a webinar held in December 2022: "For the longest time DAO was quite a white, straight space. I'm so glad that it has changed and there is now an ongoing commitment to intersectional voices."

We published 10 pieces of content covering work which explored environmental issues, including several pieces documenting our partnership project Climate for (Ex)change. Other key pieces include reviews of Tracey Emin's exhibition at Jupiter Artland, Diana Terry's Land Marks and D-Fuse's Respira-Trees.

Guest Editorships/Takeovers:

The Onyx Takeover led by Ashok Mistry took place in Nov/Dec, commissioning a large amount of video content centred around the theme of Araam - rest as a radical act. The Onyx Content Takeover showcases the work of the Onyx Collective artists, linking them with other creatives who connect to the Onyx ethos and the theme of the takeover - all of the featured artists have lived experience of both racism and disability.

Artist, Lauren La Rose's Content Takeover exploring how food histories tell a story of power through their artistic collaboration with Rudy Kanhye - all through a decolonial lens - was due to take place in March 2023 but was delayed due to health reasons.

Artist Talks / Events:

We delivered a total of seven online or hybrid events over the year. Some highlights include:

Letty McHugh's launch of Book of Hours at Leeds Playhouse, was a significant achievement which was received very well by the live and online audiences alike. The depth and humour that underpins Letty's work and presentation style made this project particularly fruitful. Despite free tickets, numbers in the room were small due to Covid restrictions and transport strikes but we achieved 163 views online (live and subsequently) from a very engaged audience.

Unlimited Festival happened at the Southbank Centre for which we produced a panel event on the legacy of 2012 featuring Kaite O'Reilly, Deborah Williams, and Tarik Elmoutawakil, chaired by our own Colin Hambrook.

2 of 18

DAO (DisabilityArtsOnline) Limited Report of the Trustees Continued For the year ended 31 March 2023

An event celebrating the launch of Onyx Collective's debut publication, Practising Unapologetics took place at Autograph Gallery, London and was simultaneously livestreamed. It included film screenings of collective members' work, a panel discussion and live performances. The in-person event was sold out with 40 attendees (due to Covid restrictions) and the livestream reached an additional 116 viewers.

Podcast:

The beginning of the year saw a look back at the Graeae / DAO podcast episodes before handing over to Mind the Gap as the new Disability And ... Podcast partner. Episodes have covered a recording of the Unlimited 2012 legacy panel event, learning disabled actors who've been supported into TV roles by Mind the Gap, an interview with the Trussell Trust on food banks and much more. In all 12 episodes were produced garnering 4,293 listens.

Blogs:

Our blogs continue to be a lively space for discussion and development of artistic practice and project documentation. We published 274 blogs which collectively had over 45,000 page views. We added 14 new bloggers to our existing community.

Talent Development:

We delivered 60 one-to-one sessions with individual creatives, meeting our goal for the year. This was backed up by 13 letters of support for various applications for funding and opportunities. We delivered seven webinars, three were funded through the Onyx project led by Priya Mistry, and four core webinars covering topics such as how to apply to Access to Work. Decode, our pilot service to assist individuals to apply to Access to Work was strengthened with the training of an additional relationship manager to help meet demand. To date we've supported 40 artists to secure nearly £2.5m in multi-year awards, transforming their ability to work by having their access requirements met. We plan to make the service publicly available in late 2023.

The Creative Scotland-funded Diverse Critics programme began with seven enthusiastic participants receiving training and support in a series of sessions to develop their critical writing skills. The open call was the most highly contested to date, putting us in contact with many new writers in Scotland. The project continues into the next financial year.

Associate Artists:

The first part of the year was a crossover period in which we finalised the associateships of gobscure, Letty McHugh and Ashok Mistry. gobscure aka sean burn completed his associateship with applications to venues in Wales for the work 'Yu have already survived' which he further developed with funds and support from DAO. Ashok took on key roles with DAO as visual editor of the Onyx publication and co-lead for the Disability in British Art research group. Letty McHugh's associateship completed with the aforementioned event at Leeds Playhouse. We published excerpts and a review of her publication 'Book of Hours' which is available from http://www.lettymchugh.co.uk/ In February 2023 we were thrilled to learn that Letty had won the Barbellion Prize for 'Book of Hours'.

The 2022-23 Associate Artists:

Priya Mistry has been key to the talent development aspect of Onyx, running three online webinars for artists. Priya's major piece of work this year, 'Empires Old Clothes' was facilitated by DAO and Onyx through part-funding and constructive feedback. We also supported Priya with the fallout of that work being cancelled by Southbank Centre following the death of the Queen. Sasha Saben Callaghan was commissioned by DAO to create the WAIWAV zine front cover, whilst also developing her project 'Breath. Blood. Bone.' which explores the family tree of Harry Place through collage. Ellen Renton carried out research and development with the Edwin Morgan archive to create a body of work called 'IF YOU'VE SEEN IT, YOU HAVEN'T SEEN IT'.

Sector Development:

We partnered with DASH on the WAIWAV (We Are Invisible We Are Visible) project, producing a zine and website for the 2 July day-long event, and also providing some production support. 31 artists created interventions in 30 galleries - a precedent in terms of a national takeover by disabled artists. 7000 copies of the WAIWAV zine were distributed to the galleries, partners and artists and the website went live in time for the event. In connection with the WAIWAV event, Colin gave a presentation to the National Society for Education in Art and Design's Special Interest Group for Advancing Antiableist Pedagogy and wrote an article for the associated AD Magazine, distributed in September 2022.

3 of 18

DAO (DisabilityArtsOnline) Limited Report of the Trustees Continued For the year ended 31 March 2023

Another significant partnership development with DASH was joining their Future Curators Programme as a full partner. The programme doesn't start in full until 2024. However, we have attended partner meetings and been involved in the communications working group, which will help to establish our place in documenting and promoting this important multi-year programme. We also began to explore the idea of a secondment for our curator to Arts Catalyst for a future hybrid project.

Access All Areas extended our partnership on the second part of their Transforming Leadership programme, which this time partners with leading learning-disability organisations and venues nationally. We will promote the programme as it progresses via a project blog, commissioned editorial and interviews with content creator Deen Hallissey, neatly linking both halves of this innovative programme to develop learning-disabled and autistic leaders.

The British Council-funded International Exchange project Climate for (Ex)change took place in Norway. Trish and Joe accompanied Aidan Moesby to Harstad to document and help deliver the project for NUK (New Young Artists) Festival. Trish spoke at an industry exchange event at the main Festspillen I Nord Norge (the Arctic Arts Festival). The project culminated in an international seminar to share the results, also marking the launch of the project website.

The staff team networked with many people at the Unlimited Festival in London. We hosted Tine Skjold, NUK Festival producer as an international delegate, further cementing our UK-Norway collaboration.

Return consultancy clients Creative Diversity Network approached us to develop a guide to Access to Work specifically for the TV, film and broadcast industry based on the strength of our existing guide for the arts and cultural sector. Sub-contracting Cathy Waller Company to deliver a large proportion of this work, this continued into summer 2023.

We continued to provide consultancy to major clients including the British Council and Arts Council England, both leaning on our expertise as sector specialists in access and disability arts.

Haste Theatre commissioned us to run workshops with their company on the Arts Council's Investment Principles and creative access to support them in creating an access policy and action plan. Writing Our Legacy also approached us for similar consultancy, whilst Serpentine Education received editorial advice on inclusive and accessible language for a publication.

Further repeat consultancy work increased DAO's profile in academic settings, led by Colin Hambrook. This included a presentation to social policy students at Northumbria University and a second presentation to the Anti-ableist Pedagogy Group at Liverpool Hope University. Colin also delivered a presentation to a network of producers to Without Walls and In the Mix sought support for their talent development programme, to be delivered in summer '23.

Free advice was provided to In With Forward, a Canadian organisation looking to develop online communities of disabled people. Surface Area received guidance on accessible recruitment, the All-Party Parliamentary Group for Creative Diversity talked with Trish about the barriers to informal education/career development and CVAN received advice from Colin and Jo on working with support workers.

Organisational Development:

Early in the year, we were excited to be awarded £100,500 from Arts Council England to improve DAO's capital infrastructure, vastly increasing the ambitions and scope of the website redevelopment. This multi-year programme will see us completely redesign the website, improve internal processes, and create an online gallery and accessible livestreaming platform. We ran competitive tender processes for a project manager and website developer, contracting Rowena Price and Surface Impression. Livestreaming equipment has been purchased, with development and practice sessions held in person. In Q4 the discovery phase began for the redevelopment of the main website.

We invested a significant amount of senior staff time towards completing the NPO 2023-26 application which included an 'additional ask' to employ a disabled curator and increase comms capacity. Success came with Arts Council England awarding an uplift worth a total of £146,492 per annum. Paul Hamlyn Foundation awarded Disability Arts Online £220,000 over 4 years, £60,000 more than the original grant request, in recognition of our impact in the sector. This was a huge boost and set the tone for fundraising in the year to come.

We identified internal communications as an area for improvement, becoming a focus in Q4 with sessions facilitated by Rowena Price. We instigated changes to help ease pressures on staff and improve the way we communicate with each

4 of 18

DAO (DisabilityArtsOnline) Limited Report of the Trustees Continued For the year ended 31 March 2023

other. We have switched to Slack for internal communications, enabling staff to 'switch off' from DAO when not at work in a way they couldn't with WhatsApp.

We added to plans for supporting the mental health of the team. This includes securing Mental Health First Aid training at the request of several team members and considering a part-subsidised package of counselling and coaching available on an as-needed basis.

This transitional year has continued to see Disability Arts Online make positive impacts on artists and audiences, continuing to grow our reputation and reach. Internally, the staff team has benefitted from dedicated time to reflect and develop communication and support structures that enable our diverse team to respond to the challenges inherent within our vital sector-changing work. This puts us in a strong position to continue that delivery into the next year and beyond.

FINANCIAL REVIEW

During the year, the total income received was £381,664 (2022 : £343,980) and total expenditure was £339,299 (2022 : £299,823).

At the end of the year unrestricted funds were £133,726 (2022 : £122,514) and restricted funds were £41,874 (2022 : £10,721).

Reserves

Disability Arts Online performed well financially, further building reserves in the year. The Trustees discussed the appropriate levels of free reserves to hold beyond the operational reserves policy and agreed free reserves could be used to meet any reasonable fundraising and income targets not met in 2023-24 to ensure charitable activity could go ahead without interruption.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation was incorporated on 20 April 2006 as a Company Limited by Guarantee, as defined by the Companies Act 2016, without a Share Capital and was registered as a charity on 11 October 2018. It is governed by its Articles of Association, under which each Member is required to contribute an amount not exceeding £1 towards the liabilities of the charitable Company in the event of it being wound up whilst they are Members or within one year of their ceasing to be Members.

Organisation Structure

The Trustees operate through a Board comprising of themselves, and with no voting rights the Executive Director. The Board is responsible for the overall governance of the charitable Company and guiding its strategic direction. Dayto-day operations are delegated to the Executive Director within a framework set out in approved policies and operational plans.

Risk Management

The major risks to which the charitable Company may be exposed, as identified by the Board, have been reviewed by staff and at meetings of the Board and systems have been established to mitigate those risks.

Recruitment and appointment of trustees

In accordance with the Articles of Association of the charitable Company, as a disability-led organisation 80% of the Trustees are required to identify as disabled.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity DAO (DisabilityArtsOnline) Limited Charity registration number 1180274 Company registration number 05788574 Principal address 28 C/O Lighthouse 28 Kensington Street Brighton BN1 4AJ

5 of 18

DAO (DisabilityArtsOnline) Limited Report of the Trustees Continued For the year ended 31 March 2023

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Melissa Hinkle Hill

(Resigned: 31 March 2023) Michelle Kopczyk (Resigned: 02 September 2022) Dennis Queen Paul Wilshaw Amy Zamarripa Solis - Chair Stephanie Fuller Eleanor Lisney Elinor Morgan Ailis Ni Riain

Independent examiners

Andrew M Wells FMAAT Counterculture Partnership LLP Unit 115 Ducie House Ducie Street Manchester M1 2JW

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 15th December 2023

Amy Zamarripa Solis - Chair

6 of 18

DAO (DisabilityArtsOnline) Limited Independent Examiners Report to the Trustees

For the year ended 31 March 2023

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiners statement

Since the Charitable company's gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by virtue of my membership of Association of Accounting Technicians, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

15th December 2023

Andrew M Wells FMAAT Counterculture Partnership LLP Unit 115 Ducie House Ducie Street Manchester M1 2JW

7 of 18

DAO (DisabilityArtsOnline) Limited

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

Notes Unrestricted Restricted 2023 2022
funds funds
£ £ £ £
Income and endowments from:
Donations and legacies 2 133,643 137,073 270,716 172,275
Charitable activities 3 102,955 7,993 110,948 171,705
Total 236,598 145,066 381,664 343,980
Expenditure on:
Charitable activities 4/5 (258,601) (80,698) (339,299) (299,823)
Total (258,601) (80,698) (339,299) (299,823)
Transfers between funds 33,215 (33,215) - -
Net movement in funds 11,212 31,153 42,365 44,157
Reconciliation of funds
Total funds brought forward 122,514 10,721 133,235 89,078
Total funds carried forward 133,726 41,874 175,600 133,235

8 of 18

05788574

Registered Number :

DAO (DisabilityArtsOnline) Limited Statement of Financial Position As at 31 March 2023

Notes 2023 2022
£ £
Fixed assets
Tangible assets 11 19,392 2,484
19,392 2,484
Current assets
Debtors 12 31,169 18,930
Cash at bank and in hand 193,511 232,884
224,680 251,814
Creditors: amounts falling due within one year 13 (68,472) (121,063)
Net current assets 156,208 130,751
Total assets less current liabilities 175,600 133,235
Net assets 175,600 133,235
The funds of the charity
Restricted income funds 14 41,874 10,721
Unrestricted income funds 14 133,726 122,514
Total funds 175,600 133,235

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

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Amy Zamarripa Solis - Chair

15th December 2023

9 of 18

DAO (DisabilityArtsOnline) Limited Notes to the Financial Statements For the year ended 31 March 2023

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

DAO (DisabilityArtsOnline) Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

The financial statements are prepared, on a going concern basis, under the historical cost convention.

Statement of cash flows

The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charitable company is small.

Funds

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.

Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.

Transfer of funds from restricted to unrestricted are to reimburse all or some of the full economic cost of running the project to Disability Arts Online including staffing and overheads.

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All costs can be directly attributed to an expense category.

Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the Statement of Financial Activities.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer equipment

25% Straight line

10 of 18

DAO (DisabilityArtsOnline) Limited Notes to the Financial Statements Continued For the year ended 31 March 2023

2. Income from donations and legacies

Unrestricted Restricted 2023 2022
funds funds
£ £ £ £
Donations received 303 - 303 9,893
Grants received 133,340 137,073 270,413 162,382
133,643 137,073 270,716 172,275
Analysis of grants received
2023 2022
£ £
Arts Council 171,127 132,382
Creative Scotland 42,750 -
Edwin Morgan Trust 4,000 -
Esmee Fairbairn Foundation 27,500 30,000
Other Grants 25,036 -
270,413 162,382
ncome from charitable activities
Unrestricted Restricted 2023 2022
funds funds
£ £ £ £
Championing Disability Arts &
Culture
Income from charitable 102,955 7,993 110,948 171,705
activities
osts of charitable activities by fund type
Unrestricted Restricted 2023 2022
funds funds
£ £ £ £
Championing Disability Arts & 210,206 80,698 290,904 257,363
Culture
Support costs 48,395 - 48,395 42,460
258,601 80,698 339,299 299,823

3. Income from charitable activities

4. Costs of charitable activities by fund type

11 of 18

DAO (DisabilityArtsOnline) Limited

Notes to the Financial Statements Continued For the year ended 31 March 2023

5. Costs of charitable activities by activity type

Activities Support 2023 2022
undertaken costs
directly
£ £ £ £
Support costs
Championing Disability Arts & 290,904 48,395 339,299 299,823
Culture

6. Analysis of support costs

Championing Disability Arts & Culture
Office Costs
Advertising and Website
Costs
Consulting
Staff Costs
Governance costs
2023
£
33,810
6,114
536
6,135
1,800
48,395
2022
£
23,738
5,036
8,536
2,246
2,904
42,460

7. Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2023 2022
£ £
Depreciation of owned fixed assets 6,129 1,368
Accountancy fees 1,800 1,500
Staff pension contributions 3,408 3,092

12 of 18

DAO (DisabilityArtsOnline) Limited

Notes to the Financial Statements Continued

For the year ended 31 March 2023

8. Staff costs and emoluments

Total staff costs for the year ended 31 March 2023 were:

Total staff costs for the year ended 31 March 2023 were:
Salaries and wages
Social security costs
Pension costs
No employee earned more than £60,000 during the year (2022: nil).
Management and Editorial
2023
£
157,798
9,408
3,408
170,614
2023
7
7
2022
£
140,387
8,320
3,092
151,799
2022
6
6

The total employee benefits including pension contributions of the key management personnel were £80,521 (2022:£74,625). Key management personnel include the CEO and Editor.

9. Trustee remuneration and related party transactions

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2022:£nil).

Two trustees received payment for professional services in relation to social media totalling £170 (2022: £nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £nil (2022:£871).

There are no donations from related parties which are outside the normal course of the Charity's business and no restricted donations from related parties.

13 of 18

DAO (DisabilityArtsOnline) Limited

Notes to the Financial Statements Continued For the year ended 31 March 2023

10. Comparative for the Statement of Financial Activities

Income and endowments from:
Donations and legacies
Charitable activities
Total
Expenditure on:
Charitable activities
Total
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
132,033
55,367
187,400
(207,600)
(207,600)
55,115
34,915
87,599
122,514
Restricted
funds
£
40,242
116,338
156,580
(92,223)
(92,223)
(55,115)
9,242
1,479
10,721
2022
£
172,275
171,705
343,980
(299,823)
(299,823)
-
44,157
89,078
133,235

11. Tangible fixed assets

Cost or valuation
At 01 April 2022
Additions
At 31 March 2023
Depreciation
At 01 April 2022
Charge for year
At 31 March 2023
Net book values
At 31 March 2023
At 31 March 2022
Fixtures and
fittings
£
285
-
285
115
14
129
156
170
Computer
equipment
£
6,535
22,955
29,490
4,221
6,033
10,254
19,236
2,314
Total
£
6,820
22,955
29,775
4,336
6,047
10,383
19,392
2,484

14 of 18

DAO (DisabilityArtsOnline) Limited Notes to the Financial Statements Continued For the year ended 31 March 2023

12. Debtors

12. Debtors
2023 2022
£ £
Amounts due within one year:
Trade debtors 30,449 18,245
Other debtors 720 685
31,169 18,930
13. Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 28,912 5,909
Other creditors 5,367 2,474
Accruals and deferred income 34,193 112,680
68,472 121,063
14. Movement in funds
Unrestricted Funds
Balance at Incoming Outgoing Transfers Balance at
01/04/2022 resources resources 31/03/2023
£ £ £ £ £
Designated
Designated - - - 12,000 12,000
General
General 122,514 236,598 (258,601) 21,215 121,726
122,514 236,598 (258,601) 33,215 133,726
Unrestricted Funds - Previous year
Balance at Incoming Outgoing Transfers Balance at
01/04/2021 resources resources 31/03/2022
£ £ £ £ £
Designated
General
General 87,599 187,400 (207,600) 55,115 122,514
87,599 187,400 (207,600) 55,115 122,514

15 of 18

DAO (DisabilityArtsOnline) Limited Notes to the Financial Statements Continued For the year ended 31 March 2023

Purpose of unrestricted Funds

Designated

General

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Restricted Funds

Balance at
01/04/2022
£
-
-
-
-
-
-
10,721
10,721
Balance at
01/04/2021
£
1,479
1,479
Incoming
resources
Outgoing
resources
Transfers
£
£
£
7,548
(771)
(4,000)
42,750
(16,991)
(2,400)
31,821
(11,333)
(6,500)
19,786
(13,115)
(6,671)
5,250
(2,619)
(881)
37,911
(34,093)
(3,818)
-
(1,776)
(8,945)
145,066
(80,698)
(33,215)
Incoming
resources
Outgoing
resources
Transfers
£
£
£
156,580
(92,223)
(55,115)
156,580
(92,223)
(55,115)
Balance at
31/03/2023
£
2,777
23,359
13,988
-
1,750
-
-
41,874
Balance at
31/03/2022
£
10,721
10,721

16 of 18

DAO (DisabilityArtsOnline) Limited Notes to the Financial Statements Continued For the year ended 31 March 2023

Purpose of restricted funds

Restricted

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

British Council

Collaboration to deliver Disability Arts International - Promoting the work of disabled artists and industry best practice to arts professionals internationally

Climate for (Ex)change

A British Council funded cultural exchange project between DAO, a UK disabled artist and an inclusive young people's festival in the north of Norway, involving young disabled Norwegians and Ukrainian refugees. Disability in British Art

A British Art Network funded research group that investigates different ways in which disability is treated as a subject in British Art, and how to create an accessible curatorial language for understanding and interpreting disability representation in visual art, galleries and collections.

Diverse Critics

A Creative Scotland funded project to train and support a cohort of new critics from disabled and/or BPOC backgrounds.

Onyx

An Arts Council England funded pilot project to create a new creative collective of disabled artists who experience racism.

ACE Investment Principles Resources

A project to develop resources for our community about the Arts Council's Investment Principles.

15. Analysis of net assets between funds

Tangible Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £
Unrestricted funds
General
General 2,613 105,601 108,214
Designated
Designated - 12,000 12,000
Restricted funds
British Council - 2,777 2,777
Diverse Critics - 23,359 23,359
ACE Investment 16,779 - 16,779
Principles Resources
Disability in British Art - 1,750 1,750
Restricted - 10,721 10,721
19,392 156,208 175,600

17 of 18

DAO (DisabilityArtsOnline) Limited Notes to the Financial Statements Continued For the year ended 31 March 2023

Previous year
Unrestricted funds
General
General
Designated
Restricted funds
Restricted
Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
2,484
120,030
122,514
-
10,721
10,721
2,484
130,751
133,235

18 of 18