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2023-03-31-accounts

Charity registration number NIC101588

Company registration number NI051776 (Northern Ireland)

ARTS & DISABILITY FORUM

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

ARTS & DISABILITY FORUM

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr S Fitzsimons Ms C Smyth Ms A E Egner Ms L C McIlvanna Ms I Obrolchain Carmody Ms M C Bacon Ms T Carlisle Mr R D Woodcock Charity number NIC101588 Company number NI051776 Registered office Third Floor 109-113 Royal Avenue Belfast BT1 1FF Independent examiner GMcG BELFAST Chartered Accountants & Statutory Auditor Alfred House 19 Alfred Street Belfast BT2 8EQ Bankers Danske Bank Donegall Square West Belfast BT1 6JS Solicitors O'Reilly Stewart Solicitors 75-77 May Street Belfast BT1 3JL

ARTS & DISABILITY FORUM

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6 - 7
Statement of financial activities 8
Balance sheet 9 - 10
Notes to the financial statements 11 - 25

ARTS & DISABILITY FORUM

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the company's Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The objects for which the charity is established are to:

Provide an organisation led by disabled people to increase opportunities for disabled people to engage with the arts in Northern Ireland and in the Republic of Ireland, working on a pan-disability basis.

Ancillary to this object, is to provide formal and informal learning opportunities, training information, support, that:

(i) Enhance both the extent and quality of:

(ii) Promote use of arts by disabled people in support of initiatives aimed at enhancing the wellbeing of disabled people and as approved by the Board.

The charity works collaboratively with arts funders, disabled, neurodiverse and D/deaf artists, arts companies, community groups, equality organisations, ethnic minority groups, LGBTQ groups and the mainstream arts sector, aiming to increase the quality and quantity of opportunities for D/deaf, disabled and Neurodiverse people to participate in arts and culture on their own terms.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the company should undertake.

Achievements and performance

The organisation formerly known as Arts & Disability Forum ((ADF) has successfully rebranded and operates under the new working name of the University of Atypical (UofA).

UofA is a charity led by D/deaf, disabled and Neurodiverse people to empower people of all ages; working collaboratively with artists and arts sector organisations to create positive change. The vision is of a genuinely inclusive artistic environment where D/deaf, disabled and Neurodiverse people can be involved in the arts in any way they choose.

The work of the Charity brings about:

ARTS & DISABILITY FORUM

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance

During the year to March 2023, we continued to develop our blended delivery methods to engage with participants and audiences online. The legacy and consequences of Covid continued to impact on some programmed activities due to the reticence of many disabled participants and audiences to return to live events as they were considered clinically vulnerable disabled people and still at high risk.

Core practical and financial support was sustained during 2022-23 with d/Deaf and Disabled Artists Support Funds (DDASF) : DDASF awarded grants to 20 recipients; to support d/Deaf, Disabled and Neurodiverse artists as many continue to experience difficulty to generate income as galleries, theatres, education and outreach events work through the knock on impacts of Covid and cost of living hardship across the sector.

UofA also provided practical training for a team of volunteers engaged in Gallery openings, Digital Horizon Masterclasses and Erasmus+ Programme Diversity Training by Rainbow Project - with a focus on gender and sexual orientation in January 2023; further training for volunteers was offered including Online BSL sessions with Paula Clarke

Bounce Arts Festival in October 2022; programmed events in Belfast Derry City and Strabane District Council and Fermanagh and Omagh District Council. The festival launch featured guest speakers from ACNI CEO, Roisin McDonagh, Head of Arts Branch at DfC, John Ball, and the Lord Mayor of Belfast. Highlights of the 2022 signature project was the showcasing of work created by D/deaf, Disabled and Neurodiverse artists who were recipients of the Chris Ledger Legacy Awards: Ruth McGinley, Johnny McAlister, Shiro Mayasuma, and Larry MacAree. Larry’s exhibition was the main visual arts event at the Bounce 2022. Larry used this as the platform to release his autobiography. Bounce also featured work by former recipients of d/Deaf, Disabled Artists Support Funded by ACNI and DfC. The Venue partner for 2022 was Crescent Arts Centre. Again it was noted the impact of the cost of living crisis and artists’ ability to create work to generate income. Alongside cost-of- living impacts on audiences and the sector’s ability to generate box office income. Informed strategic pricing of events to be free or donate as affordable.

The annual programme of high quality exhibitions at Atypical Gallery ; also featured work produced by recipients of DDASF awards. All these songs are about dying’ a series of new works by Stuart Calvin. ‘Still Livin’ by Larry McAree a recipient of a Chris Ledger Award and is the first learning disabled artist to receive a major award from University of Atypical. There was an exhibition of work created by Urban Survival Kits workshops participants from Germany, Poland and Northern Ireland. Other exhibitions, outside of the Atypical Gallery included support for Irish artist Sinead O‘Donnell with her performance, “Tairsearch” a collaboration between Sinead, Selina Bonelli from England, and Marta Bosowska from Poland. The performance took place in writers square and UofA supported artists on accessibility features for the project video.

Amy Milnes was a recipient of the UofA Graduate Award : a package of finance and practical support. Funding to continue arts practice and mentoring by renowned artists.

The extended delivery of the Fy21-22 BSL class i nto this period enabled participants to complete the course. Six of the seven participants completed the course successfully progressing to level one accreditation. Additional rollout of online classes were programmed over 6 weeks for 12 participants as part of core Arts sectoral support.

Digital Horizons funded by the Santander Foundation continued as part of our flagship three year digitalization and finance management support initiative. During the year the Digital Innovation Award went to artist Stuart Robinson. A series of masterclasses were programmed including Porcelain Delaney’s launch event at Bounce Arts Festival. Followed by a sequence of innovation activities including Grace Fairleys digital animation. Five new Masterclass submissions were selected for delivery in the finance period 2023/24.

Equality and Access Standards Initiative (EASI). Regarded as the sector’s equality, access, and inclusion initiative. During the year a resource database of access providers was developed, alongside disability / access themes workshops for venue participants working to achieve EASI accreditation.

ARTS & DISABILITY FORUM

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

The Drawing Rooms Project focuses on older residents of care/nursing homes in Belfast. Workshops facilitated by artists David Dunlop and Paul Moore continued to explore new technologies to assist older people create drawings. Some of aspects of the project were deferred due to issues around live activity and concerns around new covid variants. The project was brought to fruition in 2022 with participants from the NOW group, disabled adults, rather than nursing/ care homes residents as there was still a reticence about engaging in activities where carers continue to be concerned about covid infection levels.

During 2022- 23 EU Programming included Urban Survival Kits (as Lead Partner on the EU Erasmus + funded project with four European partners. We hosted five days of workshops at the Crescent Arts centre and Ulster Museum for delegates from Belfast, Germany and Poland with delegates attending online from Croatia and Turkey. The exhibition of work created during the workshops was programmed at Atypical Gallery in August 2022. Succeeded by the finale series of workshops and exhibition programmed for March / April 2023.

Body Shining Project is led by partners in Italy and involving four EU nations. to explore body shaming and bullying experienced by young disabled people. During the year we delivered a series of workshops in Belfast, project staff attended the transnational partnership meeting in Italy.

CRAFT:IN with partners in Croatia. explored commercial opportunities for crafts produced by disabled people This EU Project was completed in 2022.

The UofA Social Narrative Video service continue to support disabled audiences access arts venues: by taking a virtual walk through of the venue, offering advice from buying tickets, to using facilities. Using customised captions, voiceover sign language features (Irish and British) to enhance accessibility for a range of potential patrons. During the year we customised a self-funded service for arts venues in Belfast as well as a number of heritage venues across Northern Ireland which were funded by Thrive through funding from National Heritage Lottery Fund.

Newcomer Project: UofA in partnership with QUB and the University of Frazer Valley in British Columbia, Canada on a project involving newcomer / migrant women living in rural areas of Northern Ireland. The photovoice project culminated with exhibitions in Canada and Belfast and Canada in October 2022 at the Canada Room, QUB and at the Atypical Gallery .UofA produced the project documentary and website.

International Residency for d/Deaf, disabled and neurodiverse artists: UofA working with partners in Germany and England to research a model of best practice for residencies for d/Deaf, disabled and neurodiverse artists. Artist Stuart Calvin and Flax art studio Manager, Gail Prentice, represented UofA on the research site visit in Berlin. The project is being devised to meet a defined access requirements for many disabled artists who are often excluded from taking part in international residencies. This project continues to explore new approaches to accessibility with partners Coven in Berlin, Videolabs in Brighton, and Flax art studios in Belfast.

Ledger Studio was introduced in 2022 as a new initiative which was much needed as a resource for d/Deaf, disabled and neurodiverse audiences and artists. Moving forward into the next financial period, UofA will focus on the development of Ledger studio as a sectoral resource and can anticipate the potential to augment income generation to support the wider programming and overhead costs.

ARTS & DISABILITY FORUM

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Financial review

Strengthening financial position and procedures remain a priority. The charity continues to work closely with GMcG Chartered Accountants on payroll admin and the production of financial statements for the 2022-23 financial year.

Results for the year are set out in detail on pages 8 to 25. The charity returned net income for the year of £17,313

(2022 - net expenditure of £20,660).

At 31 March 2023, the total funds of the charity amounted to £110,146 comprising restricted funds of £48,431 and

unrestricted funds of £61,715.

Trustees rely on the unrestricted fund balance; considered to be essential to provide sufficient funds to cover unforeseen costs and fulfill legal obligations of the charity if current levels of income are not maintained.

For 2022-23 the principal funder was the Arts Council of Northern Ireland, with core and programming grants from exchequer and lottery funds, and Belfast City Council, Multi Annual funded programme. Arts Council of Northern Ireland also sustained funding to operate the d/Deaf and Disabled artists Support Fund and small equipment grant from the Health and Safety Capital Programme to assist arts organisations reopen creative spaces safely post Covid period.

There were similar additional support made available to assist cost of living impacts from Santander and Halifax Foundations.

Risk Management

Risk management is addressed within the UofA Risk Management Strategy. The organisation has also established systems to mitigate significant risks to potential business and operational risks which the charity may face. Senior staff supported by Directors continue to review the major risks which the charity faces and believe that maintaining unrestricted reserves at the required levels to finance working capital and continue the charity’s activities on a short-term basis, combined with annual review of the controls over key financial systems, will sustain resources for adverse conditions. In the current period of economic turbulence, the directors remain focused on the need to diversify income streams. Exploring additional funding and business opportunities for unrestricted earned income.

Plans for future periods

Moving forward the priority is to develop the blended approach to programme delivery which embeds health and safety measures, with disabled people in mind, which build on access measures put in place during the pandemic. The organisation will continue to focus on generating service revenues generated via Social Narrative Video productions, to augment income and to sustain core artistic programming which will extend reach to those within the community that continue to shield.

Programming budgets will reflect this combination of online and offline activity going forward, with a reduced number of Atypical Gallery shows of longer durations). Bounce Arts festival 2023 will also feature enhanced regional rollout across online and offline platforms.

Staffing updates:

The core staff team will sustain funding relationships, alongside the priority to diversify income streams across public sector contracts, corporate sponsorship, increased trusts and foundation grants. Plans for 2023 include recruiting new posts supported by funding from Belfast City Council Capacity Programme; whist extending freelance contracts for Administration and Marketing roles to support the development of service income generation.

ARTS & DISABILrrY FORUM TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 St￿￿￿r•, gov•rn•nc• and mMag•m•nt Tho Arts and Dlsabllty Forum l Unlverslty ol Atypl¢al {worklrvJ nam8) Is a company fjmltad by guarantee and18 r8g18tered d)adty. Tho Charlty Is oslabllshed undw a mmorandum of a810¢iAllon vthich ouulnes corn obl•cllv•s and power. Th? Gharlty Is governed by a voluntary b(th of Dlrector8 who tworalo In a￿￿rdance Iho Artldos ofA&sodatlo Colle¢knly b08rd m•mb•rs aré protklant In ¢orn govémane• S￿1￿. HR. ac￿untan¢y. spedalst arw of disabllity arts, markollng and product dovolopmont, onlln• odu¢aUon mothodologle4, acc•BB consultancy and dlsablllty rfghl•. Tli• board consist8 01 betwo•n four and fifte•n difOCtorn. Th& Board ¢on pail an ordlnary ro$olull¢J) io appolnt new Trusteos. To addr•88 any Skills yp tho organizalion COntir￿ to Ilalsa wlth oxt•rn81 partn8rs Buth as Art8 and Bu8ln•88 to attract n•w TNst8&8. Fomial rncrullmenl lo tho board 18 Wfled oul In accordance vllh Ihe fvAld•$ of Assod•tlon. Unlvor86ty ol Atypical wa8 a recwienl of the Gotxl Govofflanco and LgadefsPMp award by Volunteer NowlC03 in 2022. Durlng th8 year th• day to day runnlng of tho organl8atlon18 dÉ3lgnaied lo Chlef Executlve Damlen Coyle. Re. delagalion of some ¢oro aspects ol tho former CEO'S ro8pon8lbililles were rfrdejlgngted lo 8u8ln?68 Support Managw Ed81 Murphy. 8olh $•nlor Manager po8ts ore 8UPPOrted by Chalmian Sean Fltzslmmons. Thé truste￿, who ar6 also Ihe director8 lor the purp088 of company law. and who 8eprfed dtsrfng ¢he yew and up to the date of $19nature olthe Ilnanclal slalemonts wore., Mr S Fltz8lmon$ M¥ C Smyih Ms A E Egn•r M$ L C Mcllvanrna M¥ l Obrcl¢h8ln CArmody M8 M C Bacon M8 T CarllJl• Mr R D Woodcock The report of the dlreGtors has been prepared taklng advantage of tho 8mhll ¢ompanle8' exemptlon of 4octlon 415A of Ihe Companlè2Act 2006. Th• tru8t••8' r•g0rt Wo$ op￿0¥•d by lh• Bo rd of Tru8tae8. Mr S FIIz81mons DlrKtor

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ARTS & DISABILITY FORUM

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ARTS & DISABILITY FORUM

I report to the trustees on my examination of the financial statements of Arts & Disability Forum (the company) for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

ARTS & DISABILITY FORUM

INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OF ARTS & DISABILITY FORUM

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Chartered Accountants Ireland which is one of the listed bodies.

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

MR NIGEL MOORE FCA

GMcG BELFAST

Alfred House 19 Alfred Street Belfast BT2 8EQ

Dated: 1 December 2023

ARTS & DISABILITY FORUM

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income and endowments from:
Donations and
legacies
2
15,000
-
Charitable activities
3
-
340,251
Other trading
activities
4
92
1,100
Investments
5
95
299
Other income
6
30,396
2,070
Total income
45,583
343,720
Expenditure on:
Charitable activities
7
54,155
317,835
Net (outgoing)/incoming
resources before
transfers
(8,572)
25,885
Gross transfers
between funds
5,013
(5,013)
Net (expenditure)/income
for the year/
Net movement in funds
(3,559)
20,872
Fund balances at 1 April
2022
65,274
27,559
Fund balances at 31
March 2023
61,715
48,431		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
15,000
-
-
340,251
-
412,643
1,192
1,000
1,008
394
153
9
32,466
5,996
2,503
389,303
7,149
416,163
371,990
3,818
440,154
17,313
3,331
(23,991)
-
-
-
17,313
3,331
(23,991)
92,833
61,943
51,550
110,146
65,274
27,559		 Total
2022
£
-
412,643
2,008
162
8,499
423,312
443,972
(20,660)
-
(20,660)
113,493
92,833
Donations and
legacies
2
Charitable activities
3
Other trading
activities
4
Investments
5
Other income
6
Total income
Expenditure on:
Charitable activities
7
Net (outgoing)/incoming
resources before
transfers
Gross transfers
between funds
Net (expenditure)/income
for the year/
Net movement in funds
Fund balances at 1 April
2022
Fund balances at 31
March 2023

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

ARTS & DISABILITY FORUM

BALANCE SHEET

AS AT 31 MARCH 2023

2023
Notes
£
Fixed assets
Tangible assets
12
Current assets
Debtors
13
17,449
Cash at bank and in hand
212,013
229,462
Creditors: amounts falling due within
one year
14
(109,252)
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
15
Net assets		 £
27,436
120,210
147,646
(37,500)
110,146		 2022
£
51,735
124,820
176,555
(75,297)		 £
29,075
101,258
130,333
(37,500)
92,833

ARTS & DISABILITY FORUM BALANCE SHEET (CONTINUED) AS AT 31 TraARCH 2023 2023 2022 Nole• Incom• funds Re6trkt•d funds Unrestrktsd funds 17 48,431 81,715 27,559 65.274 110.146 92,833 Tho company is en151ied to the exemptlon from the audti requlrembnt contaln8d In secllon 477 of th8 Companle8Act 2008. for Ihe year onded 31 March 2023. ND mambors havo roqulred the company to obtaln an audll of118 flnanclal 81alements ￿ the year In questlon In accord8neo wSth 8ectlon 476 of the Componles Act 2006. The tru8tèO8 acknowl￿ge th8lr respon81bllitl8s lor ensuthg that Iho charfty keep8 accountlng record8 whlch comply wllh 9oclion 386 of Ihg Acl and for proporing IEngnGlo14to1gm$nt8 whlth glv• a true and falr vl•w of th• jtala ol 8ftalryd ol the Company as at the end of th8 finandal year and of Its Incomlng rn6ourco8 and apF4lcaUon ol resources, Including it8 income and oxpendlture, for the flnanclal y••i In accordance with th? ioqulwafflonts of seclEon8 394 and 395 and whlch othenv159 comply w(th Ihe requlrements of tha Conylnles Act 2006 relatlng to fimndal 8tAt8mgnts. 801or •$ appll¢abl• to Ihg com￿Try. The rnombgrn have not requlrod tho company lo obtaln an audlt of118 financlal 8tht8m•nth ft>r th• swr In qu••llon In aC￿rdanC0 wlth 8•¢tlon 476. Th08e flnanclal statfrmonts hav• b••n pMpar•d in accorilonc• wllh tho prow8lon8 appllc8bla to cunp•nl•g •ubl•d to th• small ￿MPaNI*S reglma. Mr S Fltzswnon8 Th181•• M$ T CarN$l• Tru•ts• Com￿nY r•gl•lTallon numb•r N1051776 -10-

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

Arts & Disability Forum is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Third Floor, 109-113 Royal Avenue, Belfast, BT1 1FF.

1.1 Accounting convention

The financial statements have been prepared in accordance with the company's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The company is a Public Benefit Entity as defined by FRS 102.

The company has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the company has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies (Continued)

1.5 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the company's operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings

25% per annum reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies (Continued)

1.9 Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

2 Donations and legacies

Unrestricted Total
funds
2023 2022
£ £
Santander cost of living grant 15,000 -

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

3 Charitable activities

Performance related grants
Less: deferred income
Performance related grants
Arts Council
Santander Foundation
Belfast City Council
Future Screen
Bodyshine
Halifas Urban Survival
Heritage Lottery Architecture
Other		 Gallery &
General
Bounce Arts
Festival
2023
2023
£
£
353,263
8,500
(21,512)
-
331,751
8,500
138,757
-
50,000
-
34,964
8,500
21,919
-
34,201
-
31,069
-
1,272
-
41,081
-
353,263
8,500		 Total
2023
£
361,763
(21,512)
340,251
138,757
50,000
43,464
21,919
34,201
31,069
1,272
41,081
361,763		 Gallery &
General
iDA Grant
Scheme
Bounce Arts
Festival
2022
2022
2022
£
£
£
469,399
25,000
12,000
(93,756)
-
-
375,643
25,000
12,000
270,954
25,000
-
100,000
-
-
32,307
-
12,000
-
-
-
-
-
-
-
-
-
-
-
-
66,138
-
-
469,399
25,000
12,000		 Total
2022
£
506,399
(93,756)
412,643
295,954
100,000
44,307
-
-
-
-
66,138
506,399

All income from charitable activities in the current and prior year relates to restricted funds.

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

4 Other trading activities

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Trading activity income:
other
92
1,100
5
Investments
Unrestricted
Restricted
funds
funds
2023
2023
£
£
Bank interest received
95
299
6
Other income
Unrestricted
Restricted
funds
funds
2023
2023
£
£
Other income
30,396
2,070		 Total Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
1,192
1,000
1,008
Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
394
153
9
Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
32,466
5,996
2,503		 Total
2022
£
2,008
Total
2022
£
162
Total
2022
£
8,499

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

7 Charitable activities

Gallery &
General
Bounce Arts
Fest
2023
2023
£
£
Staff costs
90,309
-
Depreciation and impairment
7,858
-
Artist Grant Payments
21,720
-
Artists Costs
10,790
10,456
Other charitable expenditure
184,967
12,055
315,644
22,511
Share of support costs (see note 8)
28,325
-
Share of governance costs (see note 8)
5,510
-
349,479
22,511
Analysis by fund
Unrestricted funds
54,155
-
Restricted funds
295,324
22,511
349,479
22,511		 Total
2023
Gallery &
General
iDA Grant
Scheme
Bounce Arts
Fest
2022
2022
2022
£
£
£
£
90,309
77,784
-
-
7,858
9,691
-
-
21,720
141,500
25,165
-
21,246
18,290
-
9,395
197,022
122,940
5
16,648
338,155
370,205
25,170
26,043
28,325
17,624
-
-
5,510
4,930
-
-
371,990
392,759
25,170
26,043
54,155
3,818
-
-
317,835
388,941
25,170
26,043
371,990
392,759
25,170
26,043		 Total
2022
£
77,784
9,691
166,665
27,685
139,593
421,418
17,624
4,930
443,972
3,818
440,154
443,972

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

8
Support costs
Support
costs
Governance
costs
£
£
Insurance
1,892
-
Printing, postage &
stationery
419
-
Heat & light
504
-
Telephone
844
-
Rent
16,854
-
Bookkeeping
7,812
-
Legal and professional
-
5,510
28,325
5,510
Analysed between
Charitable activities
28,325
5,510		 2023
Support
costs
Governance
costs
£
£
£
1,892
1,295
-
419
165
-
504
348
-
844
629
-
16,854
7,987
-
7,812
7,200
-
5,510
-
4,930
33,835
17,624
4,930
33,835
17,624
4,930		 2022
£
1,295
165
348
629
7,987
7,200
4,930
22,554
22,554

9 Trustees

During the current and prior years, none of the directors (or any persons connected with them) received any remuneration or reimbursement for expenses.

10 Employees

The average monthly number of employees during the year was:

2023 2022
Number Number
4 3
Employment costs 2023 2022
£ £
Wages and salaries 86,019 73,459
Social security costs 2,531 2,509
Other pension costs 1,759 1,816
90,309 77,784

Total remuneration paid to key management personnel during the year was £30,888 (2022 - £33,173)

There were no employees whose annual remuneration was more than £60,000.

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

12 Tangible fixed assets

Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation and impairment
At 1 April 2022
Depreciation charged in the year
At 31 March 2023
Carrying amount
At 31 March 2023
At 31 March 2022
13
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
14
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
16
Trade creditors
Other creditors
Accruals and deferred income		 Fixtures and fittings
£
121,597
6,219
127,816
92,522
7,858
100,380
27,436
29,075
2023
2022
£
£
200
200
17,249
51,535
17,449
51,735
2023
2022
£
£
1,869
1,533
77,768
56,256
4,289
2,553
2,030
2,528
23,296
12,427
109,252
75,297		 Fixtures and fittings
£
121,597
6,219
127,816
92,522
7,858
100,380
27,436
29,075
2023
2022
£
£
200
200
17,249
51,535
17,449
51,735
2023
2022
£
£
1,869
1,533
77,768
56,256
4,289
2,553
2,030
2,528
23,296
12,427
109,252
75,297
127,816
92,522
7,858
100,380
27,436
29,075
2022
£
200
51,535
51,735
2022
£
1,533
56,256
2,553
2,528
12,427
75,297

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

15
Creditors: amounts falling due after more than one year
Notes
Deferred income
16
16
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Non-current liabilities
Movements in the year:
Deferred income at 1 April 2022
Resources deferred in the year
Deferred income at 31 March 2023		 2023
£
37,500
2023
£
115,268
2023
£
77,768
37,500
115,268
93,756
21,512
115,268		 2022
£
37,500
2022
£
93,756
2022
£
56,256
37,500
93,756
-
93,756
93,756

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

17 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Balance at
1 April 2021
£
Gallery & General
16,351
Arts & Biscuits
3,660
ACNI Health and Safety Capital Programme
-
UnLtd P Hamlyn
6,500
IDA
-
Bounce Arts Festival
-
Deaf & Disabled Arts Support Fund
4,462
Yes We Are In!
8,329
HLF Access Architecture
7,496
Guide Us Into Art
2,692
Organisations Emergency Programme
2,060
BCC Cluster Partnership Fund
-
Craft In
-
USK B Council / Halifax Grants
-
Santander UK Foundation
-
EASNI
-
Body Shine
-
Awards for all
-
Artist residency
-
Future Screens
-
Blue Print
-
51,550		 Movement in funds
Income
Expenditure
£
£
141,462
(170,441)
-
-
-
-
20,500
(22,466)
25,009
(25,169)
14,511
(26,043)
133,000
(127,109)
-
-
11,120
(12,522)
-
(4,326)
16,118
(13,715)
20,000
(19,123)
6,641
(3,448)
15,302
(14,646)
12,500
-
-
(1,146)
-
-
-
-
-
-
-
-
-
-
416,163
(440,154)		 Transfers
Balance at
1 April 2022
£
£
18,135
5,507
(3,660)
-
-
-
(4,534)
-
160
-
11,532
-
(10,353)
-
(8,329)
-
-
6,094
1,634
-
(2,000)
2,463
-
877
-
3,193
(656)
-
(3,075)
9,425
1,146
-
-
-
-
-
-
-
-
-
-
-
-
27,559		 Movement in funds
Income
Expenditure
£
£
129,036
(130,442)
-
-
3,898
(282)
-
-
-
-
10,240
(22,510)
25,000
(21,776)
1,222
-
1,272
(680)
-
-
3,463
(2,272)
3,014
(3,891)
3,935
(6,229)
36,016
(36,016)
50,000
(44,075)
2,000
(1,669)
22,800
(13,205)
10,000
(7,261)
6,905
-
21,919
(14,595)
13,000
(12,932)
343,720
(317,835)		 Transfers
Balance at
31 March 2023
£
£
4,614
8,715
-
-
(3,616)
-
-
-
-
-
12,270
-
(3,224)
-
(1,222)
-
(6,686)
-
-
-
(3,654)
-
-
-
(899)
-
-
-
(1,397)
13,953
(331)
-
-
9,595
(800)
1,939
-
6,905
-
7,324
(68)
-
(5,013)
48,431		 Transfers
Balance at
31 March 2023
£
£
4,614
8,715
-
-
(3,616)
-
-
-
-
-
12,270
-
(3,224)
-
(1,222)
-
(6,686)
-
-
-
(3,654)
-
-
-
(899)
-
-
-
(1,397)
13,953
(331)
-
-
9,595
(800)
1,939
-
6,905
-
7,324
(68)
-
(5,013)
48,431
48,431

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

18 Explanatory notes to the funds

Unrestricted funds

General fund

This fund is expendable at the discretion of the directors. It is used to finance capital investment and working capital. As anticipated in recent years, the level of funding received continues to fluctuate. The general fund will therefore be essential to finance working capital and ensure that the charity can continue its activities in the short term and fulfil its legal responsibilities to employees and creditors.

Restricted funds

Gallery and General Running Costs

Principal funding received from the Arts Council of Northern Ireland's Annual Support for Organisations programme. This is for a pre-agreed programme of activity. The majority of the funding relates to general running costs, staffing and the Atypical gallery. The only gallery of its kind in Ireland, dedicated to showcasing and promoting the very best artwork produced by disabled artists. The funding covers installation costs, exhibitions promotion, materials, access and communication support, information in alternative formats. In recent years due to uncertainty of securing festival grant for the Bounce Arts Festival these funds have also been allocable to augment programming costs for the 2022 festival.

ACNI Health and Safety Capital Programme

Awarded to assist arts organisations reopen creative spaces safely by funding the purchasing of equipment and/or minor works required to address health and safety issues as a result of the pandemic or that have been an outstanding maintenance issue.

Belfast City Council

The two-year Cultural Multi-annual Grant from the Belfast City Council, supports the comprehensive programme of activity to Deaf disabled and neuro-diverse people including exhibitions, performances, artists talks, virtual gallery and studio tours. Alongside Belfast City Council Festival Grant designated to support Bounce Festival 2022. The partnership fund sourced from Belfast City Council Business Cluster and Community Grant to facilitate community regeneration. As a lead partner University of Atypical (UofA) administered the grant awarded to revitalise external access and streetscape: at the stretch of Royal Avenue which runs between the corner of North Street and William Street.

Deaf disabled Artists Support Fund (DDASF) Grant Scheme

Arts Council of Northern Ireland (ACNI) award Provides practical support dedicated to increasing skills, experience and opportunities for disabled artists living in Northern Ireland and working in any art form. Finance support is distributed by UofA on behalf of funding partners to compliment the Arts Council's own funding schemes to support individual non-disabled artists. Grant decisions are made by an independent panel, of University of Atypical Trustees and individuals with relevant expertise and overseen by an Arts Council representative.

Yes We Are In

EU funding for lifelong learning project work delivered with EU partners to support young disabled adults use arts based activities that focus on digital citizenship, capacity building and skill development.

Accessing Architecture

This represents a Heritage Lottery award to support project participants uncover the cultural heritage of disabled communities in Belfast through exploration of the built heritage within the industrial and cultural quarters of the city centre. Programming was delayed during Covid restrictions and came to fruition with a series of creative workshops, masterclass and research visits with heritage partners and Exhibition to reflect Disability History alongside Accessible design and the Built Environment in Belfast.

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

19 Explanatory notes to the funds (continued)

The Ireland Funds

Grant sourced from the Ireland Reconnection Fund to assist with core cost incurred for developing capacity and organisation sustainability aiming to extend programme impact and reach to new diverse audiences on an all-island basis.

Crafting the Inclusion

Crafts and Practices in non-formal education for increasing social inclusion was a partnership focused on exchange of various crafts, aiming to support partner organisations, develop staff capacity , establish nonformal educational activities and entrepreneurship initiatives, to promote social inclusion of marginalised groups.

Halifax Foundation

Award for a new Career Advisor support scheme, to offer practical support initiative for artists scheduled for delivery post March 2023 year end.

Urban Survival Kits

EU funding for the Urban Survival Kits programme; UofA is the lead partner on a trans-national learning initiative exploring how Adults With Disabilities (AWD), including atypical and neurodiverse, can be supported with their local, national and international travel needs. USK builds on the European Disability Strategy 20102020 and removes barriers in physical infrastructure; accessibility of information, and creates effective communication tools.

Santander UK Foundation LTD

Three year Funding programme from Santander UK Foundation Ltd supports ‘Digital Horizon’ a professional development initiative; aiming to create opportunities for d/Deaf, Disabled and Neuro diverse artists pursue new ambitions through the use of digital technology to assist them throughout their career.

Body Shine

Is this EU partnership grant addresses the act of body shaming. Through an international programme of activities, programme participants are supported to reflect on societal and fashion influences through art, society, cultural knowledge. Equipping people with the confidence to accept themselves and the "diversity" of others.

Awards

for

All

Community Fund Grant for a volunteer training programme focusing on enabling people with Disabilities and Deaf Community to learn new skills and engage with their peers and community. Aiming to formalise and support UofA volunteers through a robust programme of training and practical support.

Artist in Residence Fund

This represents project funds secured from the Arts Council of Northern Ireland for a Visual Arts Residency and Exhibition at the Atypical Gallery.

Future Screens NI Covid19 Recovery Programme

Ulster University -DFC partnership grant, designated for a new Access and Inclusion Assistant post as part of a three-year award for a new Employment and Skills Initiative, aiming to address labour market barriers faced by individuals due to the pandemic and with a particular focus on job roles to boost the Arts Sector.

Blue

Print

Financial support secured from an ARTS and Business. This capacity building programme aims to support small arts organisations invest in the development of innovative income generation strategies. UofA Proposal to Blueprint will focus on the new Ledger Studio and EASI (equality access standards initiative) aiming to strengthen long-term financial sustainability.

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

20 Explanatory notes to the funds (continued)

Transfers

During the year the charity made transfers between restricted funds. The transfers were necessary to cover deficits arising on certain funds. Income received to the Gallery & General fund included contributions to Office & Admin costs within the charity's premises.

At the year end a transfer of £5,013 was made from restricted funds to unrestricted funds. The transfer represented the net book value of fixed assets that had been acquired through restricted funds.

21 Analysis of net assets between funds

Unrestricted
funds
Restricted
funds
2023
2023
£
£
Fund balances at 31
March 2023 are
represented by:
Tangible assets
6,051
21,385
Current assets/(liabilities)
55,664
64,546
Long term liabilities
-
(37,500)
61,715
48,431		 Total Unrestricted
funds
Restricted
funds
2023
2022
2022
£
£
£
27,436
1,578
27,497
120,210
63,696
37,562
(37,500)
-
(37,500)
110,146
65,274
27,559		 Total
2022
£
29,075
101,258
(37,500)
92,833

22 Pension committments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs charge represents contributions payable by the company to the fund and amounted to £1,759 (2022 - £1,816). There were no amounts outstanding at the balance sheet date.

23 Contingent liabilities

A portion of grants received may become repayable if the charity fails to comply with the terms of the letter of offer.

ARTS & DISABILITY FORUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

24 Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2023
£
45,342
45,342
90,684		 2022
£
-
-
-

25 Conduit Funding

Arts & Disability Forum is responsible for receiving and distributing funds on behalf of Halifas for the Urban Survival Kits project. During the year £75,132 was received and distributed and no balance was held in relation to these monies at 31 March 2023.

26 Related party transactions

There were no disclosable related party transactions during the year (2022 - none).