**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 2025** ## **DAO (DisabilityArtsOnline) Limited Contents Page For the year ended 31 March 2025** |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 2025** 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 2025. 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 Founding Editor, Colin Hambrook formed Disability Arts Online (DAO) as an independent organisation in April 2004. A Company Limited by Guarantee, Disability Arts Online has since grown into a well-respected and valuable arts organisation led by disabled people with an 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: - The advancement of education for the public benefit in the arts through the provision of digitally based and offline services and by raising awareness and enabling access to participation in the arts and cultural activities. - The promotion of equality and diversity for the public benefit by: - the elimination of discrimination on the grounds of disability; and - cultivating a sentiment in favour of equality and diversity. Our Vision Widespread appreciation for the richness and diversity of disability arts and culture. Our Mission To champion disability arts and culture by nurturing creativity, connection and critique. Our Aims The aims for the charity are: 1.Creating space for critique and debate that shifts perceptions of quality, access and disability aesthetics whilst centring intersectional lived experience. 2.Developing sustainable working practices for DAO as an organisation and for freelance disabled creatives. 3.Increasing the profile of disability arts and culture, ensuring it is celebrated for its richness and diversity. 4.Opening up access to arts and culture, cultivating connection and belonging in the safe spaces we create. ## **Statement on public benefit** The trustees give due regard to the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)', when reviewing the charity's aims, exercising relevant powers and planning future activity. 1 of 18 ## **DAO (DisabilityArtsOnline) Limited Report of the Trustees Continued For the year ended 31 March 2025** ## **ACHIEVEMENTS AND PERFORMANCE** ## **Significant activities** The 2024-25 period marked a defining phase for Disability Arts Online's development, most notably through the successful launch of our new brand identity and fully redeveloped website. This work has significantly strengthened our presence within the arts and cultural sector. The new site was met with widespread praise from our community and was shortlisted for the Digital Culture Network Award for Digital Inclusion. This year, as we prioritised laying the foundations for long-term digital growth, we strategically reduced other outputs while continuing to deliver a wide-reaching and ambitious programme spanning digital content, events, talent development, and sector support. ## Creative Programme - Digital Content: Across the Creative Programme our priorities were intersectional stories, environmental justice and sector change in the visual arts. In total, we delivered 115 pieces of content: 10 podcast episodes, 66 pieces of thought-leadership, including interviews, opinion pieces, showcases and reviews (both written and multimedia), 24 pieces of video content produced by Content Creator/Digital Influencer Deen Hallissey, 1 fortnight-long takeover of DAO's website and 4 Instagram takeovers. Highlights included Richard Butchins' fortnight-long takeover, 'Vanitas for the Modern Age', creating four behind-the-scenes films of his photography practice which echoes Baroque Vanitas paintings, using allegory and symbolism to tackle modern themes. The podcast had some stellar guests: Jamie Hale, Artistic Director of CRIPtic Arts, Arthur Hughes, star of Disney+ show Shardlake, and Tony Heaton discussing the landmark Disability Arts Movement in Venice exhibition were some of the standout episodes. Revell Dixon, DAO Associate launched Journey Into Arts, a new filmed interview series with leading disabled creatives which delves into artistic practice, motivation and changemaking. DAO's Digital Influencer/Content Creator created Project Gemini, a series with two sides: creative videos and video journalism pieces. Other highlights included Spectroscope's Cathy Mager talking about a new installation investigating the climate crisis from a deaf perspective and Curator Rachel Boyd talking about a show reinterpreting the work of painter, Nerys Johnson, through a disability lens. Some of the top reviews from this year covered Zoo Co's Perfect Show for Rachel, Shape's Disability Arts Movement in Venice, MIMA's Towards New Worlds exhibition and Kyla Harris's BBC Sitcom, We Might Regret This. Opinion included pieces highlighting the importance of the Scottish Queer International Film Festival and Edinburgh Deaf Festival, respectively. A new resources section was published, aimed at collecting useful guides, toolkits and webinar recordings, as well as sources of information for research and learning. We produced in-house resources on Accessible Internal Communications, Accessible Recruitment and Disability Arts History and the current state of Disability representation in the Visual Arts. Alongside our own resources, we started to collect, categorise and link out to other useful information produced by peer organisations. Our new curator, Nathalie Boobis worked closely with MIMA on a digital representation of their exhibition Towards New Worlds, which forms the pilot exhibition for our new virtual gallery, displace (launched May 2025). ## Creative Programme - Events: An annual events programme with three digital or hybrid live events including panel discussions. We held an online event on 26 June 2024 in partnership with the British Council called, 'Reframed: Disability Aesthetics and Institutional Change in the Visual Arts' that reached 345 attendees from the UK and internationally. Our final Disability In British Art research group event, within the British Art Network funded programme, was a hybrid event at John Hansard Gallery, Southampton. Held on 18 November 2024 this explored how disabled and neurodivergent arts leadership is breaking new ground in the understanding of art through non-traditional multi-sensory methods of interpretation. We also delivered a hybrid event about the Telepresence stage project in partnership with Brighton University at DaDaFest on 19 March 2025, which went well with 98 attendees online and in person. ## Talent Development: Our talent development programme continued to support disabled creatives with strategic support via webinars, letters of support, one-to-one advice sessions, and our associateships. Artist Development Sessions - 35 sessions were delivered to disabled creatives. One commented: I feel I received very structured advice and support on my queries. I now have more insight into how to frame my work and my approach to receiving funding. We supported 3 associates - Louise Page created a large-scale tapestry project which explores trauma, with gallery spaces 2 of 18 ## **DAO (DisabilityArtsOnline) Limited Report of the Trustees Continued For the year ended 31 March 2025** approached to exhibit. Revell Dixon produced a series of engaging video interviews with leading disabled creatives. Elspeth Wilson experimented with a new facet to her practice making a moving-image poetry work for the first time. Thank you so much for supporting and believing in me. It really means a lot and has helped me be more confident, inventive and experimental. - Elspeth Wilson. Webinars - We delivered 4 webinars for disabled creatives on: Arts Journalism in partnership with The Skinny; how to apply to Access to Work; self publishing; and self employment tax returns. Diverse Critics Programme - We delivered 4 workshops to six emerging disabled and/or BPOC writers in Scotland. Blogging - Blog hosting for 17 people / projects and delivered 4 peer discussion sessions. Letters of support - We wrote 10 letters of support and references for disabled artists, two more than last year. Access to Work - We assisted 142 individuals to obtain support through Access to Work. I have been so impressed by the service that Decode provided. The service has been life changing for me. Disabled artist receiving support to apply to Access to Work through Decode. Producing/promoting support - 6 disabled creatives were given producing and/or promoting support for their projects. This included supporting events, successful funding applications, exposure across DAO's channels and project blogs. ## Sector Development: Our sector development spanned small to large scale organisations to help create a more accessible and inclusive arts and culture sector. 17 organisations were supported through paid consultancy work and supported many other organisations with free advice. The Disability in British Art Research Group concluded its third year funded by the British Art Network, cementing our place leading change in the visual arts sector. We continued to deliver sector consultancy and partnerships. DAO was a key partner in Brighton University's AHRC-funded Telepresence Stage Project, alongside CRIPtic Arts and Birds of Paradise Theatre Company. Through our operational alliance with the British Council we continued to deliver Disability Arts International, and work towards decommissioning the site, due to internal changes at the British Council. We also produced a major resource taking the temperature of the UK's visual arts sector from a disability perspective and a related event for European arts professionals. We delivered training on Access to Work to a range of clients in the Arts and Cultural sector, updated our own guide, and completed a commission from Creative Diversity Network to create a Guide to Access to Work for the TV industry. ## Organisational Development: DAO's own organisational development was supported through a comprehensive policy review process and achieving new three-year funding from Lloyds Bank Foundation, which sees a package of support for further development available throughout that period. £120,000-worth of funding was secured from Trust for London's Disability Justice Fund for a three-year project to create resources, training, workshops and commissions which use the radical history of the disability arts movement to advance disability justice here, now and in the future. We recruited Nathalie Boobis into the role of curator. Nathalie will programme displace, our new digital gallery (launched May 2025) and will also participate in the Future Curators Programme with a partnership residency with Arts Catalyst in 2026. We launched a new listings platform with the website, intended to create a smoother workflow and easier customer experience, leading to increased revenue and efficiency savings in the years ahead. We also implemented Stripe, a new system for receiving payments for listings on the website, this increased efficiency and capacity in the administration team. Revenue streams continued to be developed through Decode, our service delivered in partnership with Cathy Waller Company, which supports people in the arts and cultural sector to make use of Access to Work. The two newly trained relationship managers started to take on casework. We published and promoted a resource on accessible internal communications, which grew out of our own internal comms review and wellbeing policy development. We delivered talks on this topic at the Arts Marketing Association conference and to recipients of the Trust for London Disability Justice Fund. We continued a partnership with Wellbeing in the Arts to enable staff access to free-to-low-cost counselling. We largely maintained diverse representation across the workforce and governance of the organisation. Ethnic diversity slightly reduced within the board because of one member leaving. We aim to rebalance this by attracting more BPOC applicants in future recruitment. Our intersectional-led work has received excellent responses from the community. 3 of 18 ## **DAO (DisabilityArtsOnline) Limited Report of the Trustees Continued For the year ended 31 March 2025** The website launch in May 2024 marked just the beginning of our digital infrastructure development. In addition to meticulous solving of snags, we turned to developing the events platform and directory, with Salesforce CRM integrations. The second phase included the development of displace, a new digital gallery space that was ready for launch at the year-end. Succession planning sessions with the whole staff team, SMT and board took place. Emergency staff protocols were written and scenario planning and a new organisation chart was completed. The Finance and Admin Assistant established a timetable for policy updates and collaborated with key team members to completely review - and in some cases rewrite - the Financial Control Procedure, Safeguarding Policy and Procedures, Complaints procedure, Equality Policy, Editorial Policy, Disciplinary Procedure, Data Protection Policy, Privacy Notice, and Recruitment and Selection Procedure. ## Environmental Responsibility Environmental responsibility remains a core consideration in our operations and strategic planning. The development of our new website included green hosting and a methodology for tracking Scope 3 emissions, reflecting a deliberate expansion in scope to enhance engagement and impact. This year, we embedded carbon offsetting into our core budget, combining an internal carbon pricing mechanism with the purchase of certified carbon credits. Funds are directed to initiatives advancing environmental sustainability and climate justice through advocacy, education, and legal reform. This allows us to support meaningful, systemic change that resonates with our audiences, staff, and partners. This enables us to contribute both to measurable emissions reductions and to transformative work that is harder to quantify but equally critical to addressing the climate crisis. We also implemented a centralised system for monitoring emissions from travel and accommodation, fully integrated with our expense claim procedures. Emissions data is now reviewed quarterly and submitted via Julie's Bicycle Creative Climate Tools, aligning environmental reporting with our organisational reporting cycle and enabling more effective oversight by trustees. ## **FINANCIAL REVIEW** During the year, the total income received was £489,966 (2024: £383,909) and total expenditure was £390,731 (2024: £335,676). At the end of the year unrestricted funds were £198,307 (2024: £164,737) and restricted funds were £124,761 (2024: £59,096). ## Performance Overview We ended the year to March 2025 with a modest surplus. Our income increased by 28% compared to the previous year due to success with grants for restricted projects and the additional unrestricted funding from Lloyds Bank Foundation. Our expenditure was up by 16% compared to the previous year, primarily as a result of strategic investment in DAO's internal capacity, which expanded the salaried staff team from six to nine roles. This growth has enabled us to deliver a greater volume and quality of activities for our beneficiaries, strengthen financial oversight, and allow senior staff to dedicate more time to fundraising and strategic development. It has also improved cost-efficiency by reducing reliance on freelance contractors, shifting more delivery in-house. Over the past year, we have undertaken a comprehensive review and enhancement of our financial systems and controls, which have strengthened DAO's operational resilience, reduced risk, improved accountability, and supported more effective financial decision-making. ## Financial Strategy Through careful financial management, we are confident in our ability to continue meeting the needs of our community while maintaining long-term financial viability. We are fortunate to have the backing of funders who provide multi-year unrestricted support and we will continue to pursue grant funding that enables us to advance our mission. Our long-term financial strategy seeks to maximise the earning potential across the organisation, including building on the success of our paid-for listings service and increasing the breadth and depth of our training packages. This work is crucial to our long-term financial sustainability and resilience. 4 of 18 ## **DAO (DisabilityArtsOnline) Limited Report of the Trustees Continued For the year ended 31 March 2025** ## **Reserves** The trustees set and regularly review Disability Arts Online’s reserves policy as an integral part of our financial management and strategic planning. Our goal is to maintain unrestricted reserves equivalent to between three and six months of average operating costs. This range is determined through a risk-based assessment of secured income and expenditure, the extent to which our costs are fixed or variable, and the wider economic environment. Maintaining appropriate reserves provides a vital financial safeguard, enabling us to manage economic or regulatory changes, cover unexpected costs, and bridge working capital needs or delays in the receipt of funds. As of 31st March 2025, the actual level of unrestricted reserves was £198,307, which is at the upper end of the target range. The trustees have further agreed that, where necessary, free reserves may be utilised to mitigate any reasonable shortfall in income or fundraising during 2025 / 26, ensuring that planned charitable activities can continue without disruption. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** ## 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 Chief Executive. The Board is responsible for the overall governance of the charitable Company and guiding its strategic direction. Day-to-day operations are delegated to the Chief Executive within a framework set out in approved policies and operational plans. ## Risk Management The Board recognises its responsibility for managing risk and has established systems to identify, assess, and mitigate the major risks to which Disability Arts Online may be exposed. These systems include the development and maintenance of a strategic risk register, which is regularly reviewed by staff and discussed at Board meetings. ## **Recruitment and appointment of trustees** ## Appointment of Trustees In line with Disability Arts Online's Articles of Association, as a disability-led organisation, at least 80% of the Trustees appointed to the Board must identify as disabled. This requirement ensures that the leadership of the organisation remains rooted in lived experience, supporting governance that is representative, inclusive, and aligned with the charity's mission and values. ## **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 ## **Trustees** The trustees and officers serving during the year and since the year end were as follows: Heloise Beaton Simon Dell Stephanie Fuller Amy Glass Jonathan Harris Mike Layward Eleanor Lisney 5 of 18 ## **DAO (DisabilityArtsOnline) Limited Report of the Trustees Continued For the year ended 31 March 2025** (Resigned: 13 September 2024) Elinor Morgan - Co-Chair Dennis Queen - Co-Chair Ailis Ni Riain ## **Independent examiner** Andrew M Wells FMAAT Counterculture Partnership LLP 23 St Leonards Road Bexhill East Sussex TN40 1HH Approved by the Board of Trustees and signed on its behalf by ............................................................................. 20 October 2025 Dennis Queen - Co-Chair 6 of 18 ## **DAO (DisabilityArtsOnline) Limited Independent Examiners Report to the Trustees** ## **For the year ended 31 March 2025** I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025. ## **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 3. 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. Andrew M Wells FMAAT Counterculture Partnership LLP 23 St Leonards Road Bexhill East Sussex TN40 1HH 22 October 2025 7 of 18 ## **DAO (DisabilityArtsOnline) Limited** ## **Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 March 2025** ||**Notes**|**Unrestricted**|**Restricted**|**2025**|**2024**| |---|---|---|---|---|---| |||**funds**|**funds**||| |||**£**|**£**|**£**|**£**| |**Income and endowments from:**|||||| |Donations and legacies|2|227,142|134,674|361,816|283,203| |Charitable activities|3|99,767|28,383|128,150|100,706| |**Total**||**326,909**|**163,057**|**489,966**|**383,909**| |**Expenditure on:**|||||| |Charitable activities|4/5|(289,644)|(101,087)|(390,731)|(335,676)| |**Total**||**(289,644)**|**(101,087)**|**(390,731)**|**(335,676)**| |**Transfers between funds**||(3,695)|3,695|-|-| |**Net movement in funds**||**33,570**|**65,665**|**99,235**|**48,233**| |**Reconciliation of funds**|||||| |Total funds brought forward||164,737|59,096|223,833|175,600| |**Total funds carried forward**||**198,307**|**124,761**|**323,068**|**223,833**| 8 of 18 05788574 Registered Number : ## **DAO (DisabilityArtsOnline) Limited Statement of Financial Position As at 31 March 2025** ||**Notes**|**2025**|**2024**| |---|---|---|---| |||**£**|**£**| |**Fixed assets**|||| |Tangible assets|11|75,691|53,017| |||**75,691**|**53,017**| |**Current assets**|||| |Debtors|12|59,013|91,870| |Cash at bank and in hand||228,210|124,856| |||**287,223**|**216,726**| |**Creditors: amounts falling due within one year**|13|(39,846)|(45,910)| |**Net current assets**||**247,377**|**170,816**| |**Total assets less current liabilities**||**323,068**|**223,833**| |**Net assets**||**323,068**|**223,833**| |**The funds of the charity**|||| |Restricted income funds|14|124,761|59,096| |Unrestricted income funds|14|198,307|164,737| |**Total funds**||**323,068**|**223,833**| For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. - The members have not required the company to obtain an audit of its accounts for the year in question in accordance - with section 476, - The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting - records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. The financial statements were approved and authorised for issue by the Board and signed on its behalf by: Dennis Queen - Co-Chair Trustee 20 October 2025 9 of 18 ## **DAO (DisabilityArtsOnline) Limited Notes to the Financial Statements For the year ended 31 March 2025** ## **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 Fixtures and fittings 25% Straight line 25% Reducing balance 10 of 18 ## **DAO (DisabilityArtsOnline) Limited Notes to the Financial Statements Continued For the year ended 31 March 2025** ## **2. Income from donations and legacies** |Donations received
Grants received|**2024**
**2025**
**Restricted**
**funds**
**Unrestricted**
**funds**
**£**
**£**
**£**
**£**
367
650
-
650
282,836
361,166
134,674
226,492
**283,203**
**361,816**
**134,674**
**227,142**| |---|---| ## **Analysis of grants received** |Arts Council
British Council
Creative Scotland
Lloyds Bank Foundation
Paul Hamlyn Foundation
Tate Gallery
The National Lottery Community Fund
Trust for London
**ncome from charitable activities**
_Championing Disability Arts &_
_Culture_
Income from charitable
activities
**osts of charitable activities by fund type**
Championing Disability Arts &
Culture
Support costs|**Unrestricted**
**funds**
**£**
99,767
**Unrestricted**
**funds**
**£**
233,725
55,919
**289,644**|**Restricted**
**funds**
**£**
28,383
**Restricted**
**funds**
**£**
101,087
-
**101,087**|**2025**
**£**
179,851
5,000
36,660
25,000
75,000
1,750
18,905
19,000
**361,166**
**2025**
**£**
128,150
**2025**
**£**
334,812
55,919
**390,731**|**2024**
**£**
224,336
-
-
-
55,000
3,500
-
-| |---|---|---|---|---| |||||**282,836**| |||||**2024**
**£**
100,706
**2024**
**£**
287,517
48,159| |||||**335,676**| ## **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 2025** ## **5. Costs of charitable activities by activity type** ||**Activities**|**Support**|**2025**|**2024**| |---|---|---|---|---| ||**undertaken**|**costs**||| ||**directly**|||| ||**£**|**£**|**£**|**£**| |**Support costs**||||| |Championing Disability Arts &|334,812|55,919|390,731|335,676| |Culture||||| ## **6. Analysis of support costs** |**Championing Disability Arts & Culture**
Office Costs
Advertising and Website
Costs
Consulting
Staff Costs
Governance costs|**2025**
**£**
9,843
5,479
19,770
16,916
3,911
**55,919**|**2024**
**£**
7,176
1,766
25,195
12,072
1,950| |---|---|---| |||**48,159**| ## **7. Net income/(expenditure) for the year** This is stated after charging/(crediting): |This is stated after charging/(crediting):||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |Depreciation of owned fixed assets|23,006|11,744| |Accountancy fees|1,890|1,800| |Staff pension contributions|4,791|3,963| 12 of 18 ## **DAO (DisabilityArtsOnline) Limited** ## **Notes to the Financial Statements Continued** ## **For the year ended 31 March 2025** ## **8. Staff costs and emoluments** Total staff costs for the year ended 31 March 2025 were: |Total staff costs for the year ended 31 March 2025 were:||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |Salaries and wages|215,789|192,873| |Social security costs|14,537|13,003| |Pension costs|4,791|3,963| ||**235,117**|**209,839**| No employee earned more than £60,000 during the year (2024: nil). The total employee benefits including pension contributions of the key management personnel were £90,814 (2024:£86,565). Key management personnel include the CEO and Editor. |Management and Editorial|**2025**
6
**6**|**2024**
9| |---|---|---| |||**9**| ## **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 (2024:£nil). No trustees received payment for serivces in the year. (2024 :£100). Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £574 (2024:£nil). 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 2025** ## **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**
**£**
201,859
86,813
**288,672**
(297,608)
**(297,608)**
39,947
**31,011**
133,726
**164,737**|**Restricted**
**funds**
**£**
81,344
13,893
**95,237**
(38,068)
**(38,068)**
(39,947)
**17,222**
41,874
**59,096**|**2024**
**£**
283,203
100,706| |---|---|---|---| ||||**383,909**| ||||(335,676)| ||||**(335,676)**| ||||-| ||||**48,233**| ||||175,600| ||||**223,833**| ## **11. Tangible fixed assets** |**Cost or valuation**
At 01 April 2024
Additions
At 31 March 2025
**Depreciation**
At 01 April 2024
Charge for year
At 31 March 2025
**Net book values**
At 31 March 2025
At 31 March 2024|**Fixtures and**
**fittings**
**£**
285
-
**285**
148
25
**173**
**112**
**137**|**Computer**
**equipment**
**£**
74,859
45,679
**120,538**
21,979
22,980
**44,959**
**75,579**
**52,880**|**Total**
**£**
75,144
45,679| |---|---|---|---| ||||**120,823**| ||||22,127
23,005| ||||**45,132**| ||||**75,691**| ||||**53,017**| 14 of 18 ## **DAO (DisabilityArtsOnline) Limited Notes to the Financial Statements Continued** ## **For the year ended 31 March 2025** ## **12. Debtors** |**Debtors**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |**Amounts due within one year:**||| |Trade debtors|54,545|91,850| |Prepayments and accrued income|4,468|-| |Other debtors|-|20| ||**59,013**|**91,870**| |**Creditors: amounts falling due within one year**||| ||**2025**|**2024**| ||**£**|**£**| |Trade creditors|14,934|19,695| |Other creditors|942|5,398| |Accruals and deferred income|23,970|20,817| ||**39,846**|**45,910**| ## **13. Creditors: amounts falling due within one year** ## **14. Movement in funds** ## **Unrestricted Funds** |_Designated_
Designated
_General_
General
**Unrestricted Funds - Previous year**
_Designated_
Designated
_General_
General|**Balance at**
**01/04/2024**
**£**
12,000
152,737
**164,737**
**Balance at**
**01/04/2023**
**£**
12,000
121,726
**133,726**|**Incoming**
**resources**
**£**
-
326,909
**326,909**
**Incoming**
**resources**
**£**
-
288,672
**288,672**|**Outgoing**
**resources**
**£**
-
(289,644)
**(289,644)**
**Outgoing**
**resources**
**£**
-
(297,608)
**(297,608)**|**Transfers**
**£**
(12,000)
8,305
**(3,695)**
**Transfers**
**£**
-
39,947
**39,947**|**Balance at**
**31/03/2025**
**£**
-
198,307| |---|---|---|---|---|---| ||||||**198,307**| ||||||**Balance at**
**31/03/2024**
**£**
12,000
152,737| ||||||**164,737**| 15 of 18 ## **DAO (DisabilityArtsOnline) Limited Notes to the Financial Statements Continued For the year ended 31 March 2025** ## **Purpose of unrestricted Funds** ## Designated ## General Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. ## **Restricted Funds** |British Council
Diverse Critics
ACE Capital Fund
Disability in British Art
Disability Justice Fund
Our Right to Thrive
UpRoute
**Restricted Funds - Previous year**
British Council
Diverse Critics
ACE Capital Fund
ACE Investment
Principles Resources
Disability in British Art
Onyx|**Balance at**
**01/04/2024**
**£**
7,922
-
49,204
1,970
-
-
-
**59,096**
**Balance at**
**01/04/2023**
**£**
2,777
23,359
-
13,988
1,750
-
**41,874**|**Incoming**
**resources**
**£**
33,383
36,660
33,359
1,750
19,000
18,905
20,000
**163,057**
**Incoming**
**resources**
**£**
13,143
750
67,141
4,500
3,500
6,203
**95,237**|**Outgoing**
**resources**
**£**
(34,880)
(32,696)
(22,387)
(3,720)
(4,079)
-
(3,325)
**(101,087)**
**Outgoing**
**resources**
**£**
(1,206)
(14,607)
(10,759)
(8,216)
(3,280)
-
**(38,068)**|**Transfers**
**£**
-
-
3,695
-
-
-
-
**3,695**
**Transfers**
**£**
(6,792)
(9,502)
(7,178)
(10,272)
-
(6,203)
**(39,947)**|**Balance at**
**31/03/2025**
**£**
6,425
3,964
63,871
-
14,921
18,905
16,675| |---|---|---|---|---|---| ||||||**124,761**| ||||||**Balance at**
**31/03/2024**
**£**
7,922
-
49,204
-
1,970
-| ||||||**59,096**| 16 of 18 ## **DAO (DisabilityArtsOnline) Limited Notes to the Financial Statements Continued** ## **For the year ended 31 March 2025** ## **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 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. ## ACE Capital Fund An Arts Council Capital Fund project to renew DAO's digital infrastructure, including a new website, online gallery, events platform and livestreaming equipment. Our Right to Thrive A National Lottery Community Fund poetry and film project providing the opportunity for disabled writers to explore their personal and disabled community’s experiences of ableism, attitudinal barriers and discrimination. Disability Justice Fund A three-year programme to develop and deliver resources, training and workshops inspired by the Disability Arts Movement with the aim to strengthen and embolden our collective fight for disability justice. UpRoute A Paul Hamlyn Foundation research project that seeks to understand why the majority of artists receiving major art prizes awarded by UK arts bodies tend to be non-disabled and based in metropolitan regions of the UK, primarily London 17 of 18 ## **DAO (DisabilityArtsOnline) Limited Notes to the Financial Statements Continued For the year ended 31 March 2025** ## **15. Analysis of net assets between funds** ||**Tangible**|**Net current**|**Net Assets**| |---|---|---|---| ||**fixed assets**|**assets /**|| |||**(liabilities)**|| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |_General_|||| |General|11,820|186,487|198,307| |_Designated_|||| |**Restricted funds**|||| |British Council|-|6,425|6,425| |Diverse Critics|-|3,964|3,964| |ACE Capital Fund|63,871|-|63,871| |Disability Justice Fund|-|14,921|14,921| |Our Right to Thrive|-|18,905|18,905| |UpRoute|-|16,675|16,675| ||**75,691**|**247,377**|**323,068**| |**Previous year**|||| ||**Tangible**|**Net current**|**Net Assets**| ||**fixed assets**|**assets /**|| |||**(liabilities)**|| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |_General_|||| |General|3,842|148,924|152,766| |_Designated_|||| |Designated|-|12,000|12,000| |**Restricted funds**|||| |British Council|-|7,922|7,922| |ACE Capital Fund|49,175|-|49,175| |Disability in British Art|-|1,970|1,970| ||**53,017**|**170,816**|**223,833**| 18 of 18