Registration number N1036267
ESC Films Limited
Company limited by guarantee
Annual reporl and financial statements
for the year ended 31 March 2024

ESC Films Limited
Company limÉted by guarantee
Contents
Page
Trustee report
Independent Examiners report
Staternent of Financial Activkties
Balance sheet
Notes to the financixl siatements
10-17

ESC Films Limited
Company litlllted by guarantee
Trustee Report
for the year ended 31 March 2024
The Trustees present their report with the financial slalements for the year ended 31 March 2024.
Tlie accounts have been prepared in accordance with the accounltng policies sel out in note I to the accounts
and comply witli the charity's Memorandum and Articles of Association, the Companies Act 2006 and to
"Accounting and Reporting by Charities.. Statemeni of Recommended Practice appltcable to charities
preparing theÉr accounts in accordance with the Financial Reporting Standard applicdble in the UK and
Republic of Ireland published kn October 2019"
Relerence and Administrative Information
Charity Name:
ESC Films Limited
Charity Regi5tratÉon number..
NIC102123
Company ReTristralion number..
N1036267
Registered office..
Blick Studios.46 Hill Street. Belfast, Northern Ireland, B T12LB
BusRness Address..
Blick Studios,46 Hill Street, Belfast, Northern Ireland, BTI 2LB
Trustees
Don t£eson (Chair)
Paul McAleer
Heather Mourhead
Moyra Richardson
N¢il Gilmore
Secretary
Moyra Richardson
Independent Examiner
Mccreery Turktngton Stwkman LTD, l Lanyon Quay, Belfast. B TI 3LG
Bankers
The Co-operatkve Bank PIC, P.0. Box 250, Skelmeisdale. WN8 6WT
Page I

ESC Films Limited
Company limited by guarantee
Trustee Report
for the year ended 31 March 2024
Legal structure of the Lharity
The charity is constituted a& a coinpany limited by gU￿￿ntee, registered under (he Companies Acts. The
governing documents of the charity are its Memorandum and Articles of Association establishing the
company under company legislation and its constitution.
There are no restrictions in the goveming documents on the operation of the Charity or on its investment
powers other than those imposed by Charity Law.
By operation of law all trustees are directors under the Companies Act 2006 and all directors are tru5tee5
under Charities legislation and have responsibilÉties, as such. under both company and charity legislation.
The Itustees are all individuals.
Structure? governance and management of the charity
The tnethods used to recruit and appofftnt new charity trustees.
Governance and manageinent of ESC films is undertaken by a Board of Directors colnprising a Chair.
Treasurer, Secretary, and other Directors. The Board nornially mcets six times a year and ts responsible for the
overall strategic dAreLtion and conlrol of esc film'5 activities. The day to day TDaTJ2gement ot. esc films 15 led by
the Chief Executive with authority delegated by the Board of Directors. The Chief Executive and Artistic
Director, have clearly defined areas of responbibility and accountability. They are supported by a cohort of
free11￿ce assoLiates wlio are contracted for specialist expertise when the need arises.
The charity recruits and appoints trustees with a range of skills, experience and knowledge in keeping with the
pursuance of its objects.
The charity's financial control procedures
In relation to ESC film's overall financial control procedures, the charity has in place a comprehensive
Stralegic Plan supplemented by an annual budget approved by the Board of T￿Stee.%. Actual results are
reported agains1 budget on a monthly basis and projections to year end are reviewed by the Board ar every
meeting. The Ch￿ity'S day to day financial processes, which are governed by financial regulations, are
approved by the Board.
Risk management
The trustees have a duty to identity and review the risks lo which the charity 15 exposed and to ensure
appiopriate controls are in place to provide reasonable assurance against fraud and eNor.
Objectives, Activities, Achievements and Perforniance
Main Aim
The charity's object5 are set out in ils constitution and are to advance education for the public benefit and to
promote arts and culture. A more detailed explanation of the ch￿ily's objects is contained below in the section
entitled "The main activities undertaken during the year to fuIiher the charity's purpose for the public benefit"
Page 2

ESC Films Limited
Company limit￿1 by guarantee
Trustee Report
for the year ended 31 March 2024
The main activities undertaken in relation to those purposes during the year
2023-24
SUMMARY.. Over the course of the year we worked with 144 individuals, impacting d1￿ctlY on 47
P2rtɢipants in our Iherapeutlc Work, on a furtlier 94 family members and an addillonal 31 staff members and
volunteers. The charity awarded 5 ASDAN Peer Mentoring Awards and made 27 short films.
The main achievements and performance of the charity in 2023-24.
Esc film5 worked continuously to deliver on the goals outlined in the new Strategic Plan and Business Plan
2023-25.
ESL films focused on fulfilling the following aims for the year 2023-24..
We delivered a series of co-designed and co-produced short films based on the lived experience of the
participant?•
MiDdWibe - Snakes and Ladders
The Snakes and Ladders peer learning film-tnaking project was facilitated by e5c films in partnership with
Mindwise and Action Mental Health. It wa5 kindly supported by the LFT Charitable Foundation. esc film5
worked with a group of people with lived experience of substance abuse and mental healih issues to CTeate a
series of short filrns telling the true stories ot the ladders that formei 2ddicts used to climb out of their pits of
addiction. The project launched at the MAC in Belfast on June 2023 and aims to help otliers with similar
problems rebukld their lives.
Watch the films hete - htlps:Ile5¢-fdm.comlsnakes-and-laddersl
Belfa&t Trust - Perinatal Mental Health
Esc films was commissioned to create a film ¢alled My Safe Space. co-de5igned with a group of mothers who
had all experience of perinatal mental healih issues and had availed of BHSCT'5 peiinatal mental health
services. The film encourages Other mothers facing similar Problems to seek help. The programme wa5
accredited and 5 women received ASDAN peer mentoring awards. The piogramme launched at the MAC in
Belfast Én Septenibei ?023.
Watch the film here:
https.'Ilesc-film.comlportfolio-itemlbe]fasl-trust-our-safe-spacel
and a powerful co-produced behind the scenes documentary here:
https.'Ilesc-film.¢omlporlfolio-itenVoui-safe-space-evaluation-filml
We were also commissioned lo deliver a serie5 of film5 foT Other third sector organisations=
Mindwise - A Day in the Life
A behind the scenes documentary film created for Mindwise mental health charity, focusing on day in the life
of Mindwise clients & staff.
Page 3

ESC Films Limited
Company limited by guarantee
Trustee Report
for the year ended 31 Mareh 2024
Cancer Focvs - A Day in the Life
Completing the 4-year tender with Cancer Focus, es¢ films are continuing to work on the final film which is
set to showcase A Day in the Life ot Cancer Focus staff and clients. with an emphasis on living well with
cancer. During the year esc films also created an evaluation film for Cancer Focus, family support team.
Boardroom Apprentice - films
esc tilms were successful again in tendering for the filming at the
Boatdroom Apprentice Panel Day 2023 and created a Series of 19 short films which were shared widely as
part of the ongoing Boardroorn Apprentice In￿keting drive. hitps:/lboardroomapprentice.coml
Housing Rights & Women's Aid
esc films were commissioned to create an immersive Virtual Realiiy experience for a Housjng Right5 training
programme for housing advisors. Esc films worked with a gtoup of women who had experienced domestic
abuse and had presented as homeless in Northern Ireland. Parallel to this we worked with a group of housing
advisors so Ihat the issue was addressed fiom multtple perspectives. The 3D film is uow incorporated Knlo
Housing Rights training and k5 beÉng rolled out across NI.
SEHSCT - Challenging Conversations
We were commissioned to workshop and CTeate Short films for the South Eastern Heklih dnd Social Care
Trnst on the theme of Challenging Conversations 10 be used in Ilieir in house training.
We continued our development work in VR with former PdltiLipants in our therapeutic mental health
PTogrammes'.
Future Screens - research
We COTnpleted the research eleillents of our Future Screens Nt Virtual
Reality Tcsearch project during the year, exploring how our pievious participants responded to VR technology.
We received follow up mentoring from Digital Catapuli which was used to work on largeT scale VR funding
bids.
Financial Review
The Charity's financial position at the end of the year ended 31 March 2024 is Set out in the financial
statements.
Reserves Policy
The diicctors have set a reserves target of at least £25,000 of unrestricted reserves iepiesenting approx. 3
months running costs.
The directors regularly review the level of reserves held and consider opportunities to apply Ihem in line with.
and in furtherance of its charitable objectives.
Going Concern
The board of Twstee5 15 satisfied that the charity's assets in each ￿nd are available and adequate to fu]fil its
obligations in respecf of each fijnd.
Page 4

ESC Films Limited
Company limited by guarantee
Trustee Report
for the year ended 31 March 2024
Statement of the Directors, and Trustees, Responsibilities
The directors are responskble for preparing the Annual Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
Company law requires the directois to prepare financial stalen]enCs for each year, which give a true and fair
view of the statc of affairs of the charitable company and of the incoming resources, including the incotne and
expenditure, of the charitable company for the year. In prepaTing rhose financial statements the dire¢tOFS are
required to:
select suitable accounting policies and apply thcm conslstently.
observe the metliods and principles in tlie Cliarities SORP.
make judgments and estimates that arc rcasonable and prudent-
state whether applicable UK Accounttng stand?￿s have been followed, subject to any material departures
disc105ed and explained in the financial statements-
prepare the financial Statements on the going Loncern basis unless it is inappTopriale to presume that the
charitable company will conlinue in operatron.
The directors are responsible for keeping proper accounting record% which disclose wkth reasonable accuracy
at any lime the financkal position of the company and io enable them to ensure that the financial statements
comply with the Companies Act 2006. They aTe also responsible for safeguarding the i15sets of the company
and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitRe5.
This report was approved by the Board on 19th August 2024.
Don Leeson
Director .
Page S

Independent examiner 's report to the Trustees of
ESC Films Limited
I report on the accounts of the for the for the year ended 31 Maich 2024, which are sel out on pages 7-17.
Respective responsibilities of and examiner
As the charily trustees (and also the directors of the company for Ihe puryN)ses of company law) you are
responsible for the preparation of the accounts in accordance with the reqU1￿MentS of the Companies Act
2006. Having satisfied myself that the chaLity is nol subject to audii undei company law. and is eligible for
independent examination, if is my responsibility to-
examine the accounts under section 65 of the Charities Act (Nortliem Ireland) 2008;
follow the PTocedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 65(9)(b) of Ilie Charities Acl. and
stale whethei" particular matters have come to my attention.
Basis of independent examiner's report
I have exatnined your charlty accounts as required under section 65 of the Charities ALt and my examination
wa5 Ca￿led 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 Tncluded a review of the accounling
records kept by the charity and a comparison of the accounts presented with those records. It also includes
consideratioll of any uniibual items or disclosures in the accounts, and seeking explanations from you as
Ch￿ilY trustees concerning any such matters.
My role is to state whether any material Endtters have come to ￿Y attention giving me cause to believe:
l. That accounting records were not kept in accordance with section 386 of the Companies Act 2006
2. That the accounts do not accord with those acLounting records
3. That the accounts do not comply with the accounting requirements of sectTon 396 of the Companie5 Act
2006 and wilh the metliods and principles of the Charities Statement of Recommended Practice applicable to
charitie.s preparing theiT accounts in accordance with the Financial Reporting Standard applicabke in the UK
and Republic of Ireland
4. That there is lurther inforniation needed for a propel understanding of the accounts to be reached.
Independent exanliner's statement
I have completed my examination and have no concerns in respect of the matters (l) 10 (4) listed above and. in
connection with following the Directions of the Charity Commisskon for Northern Ireland, I have found no
mattels that require drawing to your attention.
Richard Mcclay FCA
For and on behalf of Mccreery Turkington Stockman L TD
l Lanyon Quay
Belfast
BTI 3LG
19 August 2024

ESC Films Limited
Company limited by guarantee
Staten)ent of Financial Aetivities (Including Summary Income and Expenditure Account)
for the year ended 31 March 2024
Unrestricted Ro8tricted
Funds
Funds
Year
Total
Year
Total
2024
2024
2024
2023
Income from:
Donation income:
Charilable activities
Notes
2,918
87.838
14.443
81.534
li
81.987
5,851
Total incoming resources
84.905
5,851
90,756
95,977
Expenditure on:
Costs of charitable activities
(83.363)
(8,021) (91.384)
(114,719)
Total resources expended
(83,363)
(8,021) (91,384)
(114,719)
Net income before transfers
1,542
(2.170)
{628)
(18.742)
Transfer between funds
Net incoming resources
1,542
(2,170)
(628}
(18,74?)
Fund balances brought fonvard
17,269
8.681
25,950
44.692
Fund balances carried forward
18.811
6.511
25,322
25,950
All of the above results are derived frorn continuing activities.All gains and losses recognised in
the year are included above.
The notes on pages 10 to 17 form an integral part of these financial statements.
Page 7

ESC Films Limited
Company limited by guarantee
Balance sheet
as at 31 March 2024
2024
2023
Not&$
Fixed assets
Tangible assets
8,432
11,242
Current assets
Debtors
Casli at bank and in hand
io
17.030
?4,671
4.474
21,164
41,701
25,638
Creditors: amounts falling
due within one year
(?4,811)
(10,930)
Net current a&sets
16,890
14.708
Net assets
25,3?2
25,950
Capital and reserves
Unrestricted funds
Restricted funds
li
li
18,811
6.511
17.269
8,681
General funds
25,322
25,950
The notes on pages 10 to 17 form 2n Integral part of these financial statements.
PaEe 8

ESC Films Limited
Company limited by guarantee
Balance sheet {continued)
for the year ended 31 March 2024
For Ihe year ending 31 March 2024 the company was entitled io exemption froni audit under section 477 of
the Companies Act 2006 relating to small Companies.
Directors, responsibilities..
(a) The members have not required the company to obtatn ￿ audit of its accounts for the year in question in
accordance with Section 476-
(b) The directors acknowledge their respon5ibilffities for complying wilh the requiTements of the Aet with
respect to accountÈng records and the preparation of accounts.
The financial statement5 were approved by the Board on 19 August 2024 and signed on its behalf by
Don Leeson
Director
Registration number N1036267
The notes on pages lo to 17 form an integral part of these financial statemen
Page 9

ESC Films Limited
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
Accounting policies
Company information
ESC FILMS LTD is a Company limited by guarantee, registered in Northern Ireland. The address of
the registered office is Blick Studios, 46 Hill Sireet, Belfast, Antrim, Northern Ireland, B Tl ?LB.
1.1. Accounting convention
The accounts have been prepared in accordance with the charity's Memorandum and Articles of
Association. the Companies Act 2000 and "Accounting and Reporting by Charities- Statement of
Recommended Practice applicable to charities preparing their accounts in aLcordance with the Financial
Reportin(T Standard applicable in the UK and Republi¢ ot Ireland published in October 2019"
The financial statements are prepared in sterling, which is the functional cunrncy of the company.
Monetary amounts in these financial stateTnents are rounded to the nearest £.
1.2. Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to wrÉte off the cost less residual value of each asset over its
expected useful life, as follows..
Fixtutes and fittings
25% reducing balance
1.3. Cash at bank and in hand
Cash and c&%h eqllivalents include cash in hand, deposits held at call with banks, otheF short-term
liquid investmentg with original maturities of three months or less, and bank overdiafts. Bank
overdrafts are shown within boTh)wings in cunenl Ikabililies.

ESC Films Limited
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
continued
1.4. Financial Instruments
The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments and
Section 12 '0ther Financial Instruments Issues of FRS 102 to all of ils fknancial instruments.
Financial instruments are recognised in the Company balance sheet when the Company becomes party
lo the contractual provision5 Of the instrument.
Financial assets and liabilities are offset, with the net amounls 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 a55el and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances. aTe initially measured at
transaction price including transaction costs and are subsequently carried al dmortised cost using the
effective AElterest method unless the artangement constitutes a financing transaction. where the
transaction is mex5ured at the present value of the future receipls discounted at a market rate of Inte￿St_
Financial assets classified as receivable within one yedr are not amortised.
Classification of financial liabiliti£s
Financial liabilities and equity Jnstiuments are classified according to the substance of the contractual
arrangements entered into. An equity insttument is any contract that evidences a residual interest in the
asset5 of the Society after deducting all of its lÉabJlities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and
preference shaTes that are classified as debi, are inits.ally recognised Lt trxnsaclion price unle55 the
arrangement constitufes a financing transactkon. where the debt instwment is measured at the present
value of the future payments discounted al a markei rate of interest. Financial liabilities classified as
payable witlun one year are not amortised.
Debt instruments are subsequently carried at amortised cost, Using the effective interest rate method.
Trade credilors are obligalions to pay for goods or services that have been acquired in the ordinary
course of bustness from suppliers. Amounts payable are classified as current liabilities if payment is due
wiihin one year or less. If nol, they are presented as non-current liabilitie5. trnde crediiors are recognised
initially at transaction price and subsequenily measured al amortised cost using the effective interest
method.
PAgpll

ESC Films Limited
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
. continued
1.5. Equity instruments
Income recognilion
Equity instruments issued by tlie Company are recorded at the proceeds received. nel of direct issue
costs. Dividend5 payable on equity instruments are recognised as liabilÉlies once they are no longer at
Ihe discretion of the CoTnpany.
1.6. ProvAsions
Proviskons are recognised when the Company has a legal or constructive pTe5etkl obligation as a result of
a past event. it is probable that the Company will be required to sectle that obligation and a reliable
estimate can be made of tlie amount of the obligation.
The amount iecognised ds a provision is the best estimate of the considerau.on requiTed to setile the
PTesent obligatRon al the reporting end date, taking into account the risks and uncertainties surrounding
the obligation.
Where the effect of the time value of money is material. the amount expeLled to be required to settle the
obligation is recogniscd al present value. When a PTOVl5ion in measured at present value the unwinding
of the discount is recognised as a finance cost in profit and loss in the period it arises.
1.7. Government grants
Goveinmenl giant5 are recognised al the fair value of the asset reLeived or receivable when there is
reasonable assurance that the grant conditions will be met and the grants will be Teceived.
A grant that specifies perfonnance conditions is recognised in income when the performance condilions
are met. Where a grant does not specify performance condffttions it is recognised in income when the
pr(Keeds are received or receivable. A grant received before the recognition criteria are satisfied 15
recognised as a liability.
1.8. Employee benefits
The costs of short-tenn employee benefits recognised as a liability and an expense, unless those
C051s are required to be recognised as part of the cost of stock or fixed asset5.
The cost of any unused holiday entstlement is recogntsed Rn the period in which the employee's services
are received.
Terniinalion benefits recognised immedRaÈely a5 an expense when the company is demonstrably
cotntniited to terminate the eniployment of an employee or to provide termination benefits.
P>)gp 12

ESC Films Limited
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
continued
Net incoming resources for the year
2024
2023
Net incoming resources is staled after charging-
Depreciation and other amounts written off tsngible assets
2.810
3,748
Employees
Year
ended
2024
Number
Year
ended
2023
Number
Number of employees
The average Tnonthly numbers of employees
during the year were..
M￿ageMent and adminÉstrative Staff
Year
ended
2024
Year
ended
2023
Employment costs
Salary costs
49.709
72,143
There were no employee5 earning over £60.000 in the year ended 31 March 2024.
4. Income from:
Unrestricted Restricted Total
2024
2024
2024
Total
2023
Donation income
Donation income
2,918
2,918
14,443
2,918
14.443

ESC Films Limited
Company limited by guarantee
Notes to the financ7al statements
for the year ended 31 March 2024
continued
Total
2024
Total
2023
S. Expendithre on:
Costs directly allocated to
charitable activities
Salaries
Ditecl project costs
Insurance
Rent, light and heat
Office costs
Computer expenses
Equipment
Travel
Freelance costs
Independent examination
Bank fees
Website design
General expenses
49,709
869
549
3,600
4,070
508
1,416
72,143
1,923
821
3.950
4,390
633
(1,986)
16
22.295
1,200
24
4.740
822
24,646
1,200
25
1,974
88,574
110,971
Depreciation
Depreciation on inlangible5. fixtures and computers
2,810
3.748
91J84
114,719
Analysis by fund
Restricted funds
unrestn.cted funds
8.021
83,363
91,384
For the year ended 31 Mareh 2023
Restricted funds
Unrestricted funds
67.286
47,433
114,719
Taxation
No liability lo UK coryoration tax arises on ordinary activities for the year. The Company is a
registered charity .
PA¢yp 14

ESC Films Limited
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
continued
Creditors: amounts falling due
within one year
2024
2023
Other creditors
Trade credilors
Defe￿ed income (See note 8)
Accruals
1,240
8,216
14,155
47
738
8,945
1,200
24.811
10,930
Deferred income (Induded in note 7)
Balance
l April 2023
Released
in year
Deferral
in year
31 March 2024
Cancer Focus
LFT Charitable Trust
Housing Rights
Belfast T￿St- Perinatal Mental Health
Future Screcns
3,202
910
(3,202)
(910)
5.122
5.034
3,999
5,122
5,034
3,999
3,754
1.079
(3,754)
(1.079)
8.945
(8,945)
14,155
14.155
Fixtures,
fittings and
equipment
Tangible fixed assets
Total
Cost
At l April 2023
28.329
28,329
At 31 March 2024
28,329
28,329
Depreciation
At l April 2023
Charge for the year
17,087
2,810
17.087
2,810
At 31 March 2024
19,897
19,897
Net book values
At 31 March 2024
8,432
8,432
At 31 March 2023
11.242
11,242

ESC Films Limited
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
continued
10. Debtors
2024
2023
Other debtors
17,030
4,474
ii.
Statement of funds
Balance
Incoming Outgoing
Balance
l April 2023 Resources Resources Tra￿SferS 31 March 2024
Unrestricted Funds
General fund
St Anne'5 Cathedral Sitout
17,269
80.488
1,499
(81,864)
(1,499)
15,893
81,987
(83.363)
15,893
Restricted funds
Restricted fixed as.%et fund
Future Screens
LFT Chatitable Trust
8,681
{? 170)
(1,085)
(4,766)
6.511
1,085
4.766
8,681
5,851
(8,021)
6,511
25,950
87,838
(91,384)
22,404
The unrestricted reserve represents the free funds of the ch￿ltY which are not designated foi
particular purposes.
The restricted funds represent grants received by the charÈty for specific purposes as laid out in
the terms of tlie grant, and the application of those funds for those pU￿0$e5.
P%tpp 16

ESC Films Limited
Company llmited by guarantee
Notes to the financial ststements
for the year ended 31 March 2024
continued
12.
Analyis of net assets between funds
Net current
Assetsl
(Liabilities)
TangÉble fixed
Assets
Total
Unrestricted Funds
General fund
1,9?1
16.890
18,811
1,921
16,890
18,811
Restricted funds
Restricted fixed asset fund
6.511
6.511
6,511
6,511
8,432
16,890
25,322
13.
Company linlited by guarantee
ESC FILMS LTD 1.5 il company limited by guarantee and the liability of the members ts limited to a
maximum of £1 for each member.
PAve. 17