Charfty Reglstration No. NIC 102765 Company Reglstration No. N1063813 (Northern Ireland) DU DANCE (NI) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 harbinson mulholland
DU DANCE (NI) LEGAL AND ADMINISTRATIVE INFORMATION Directors R Bennett C Flynn L McLean T R Hughes M O'Donoghue J Coyle (resigned 13 Dec 2022) R Shannon (resigned 13 Dec 2022) Secretsry V Catterson Charfty number NIC 102765 Company numbor N1063813 Registered offlce Crescent Arts Centre 2-4 University Road Belfast CoAntrim Northern Ireland BT71NH Independent examiner Harbinson Mulholland Centrepoint 24 Ormeau Avenue Belfast Co. Antrim Northern Ireland BT2 8HS Bankers First Trust Bank 11-15 Donegall Sq North Belfast BT15GB
DU DANCE (NI) CONTENTS Page Directors, report Independent examiner's report Statement of financial activitles Balance sheet Statement of cash flows Notes to the financial statements 10-19
DU DANCE (NI) DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2023 The directors present their report and accounts for the year ended 31 March 2023. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's Memorandum and 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)" (as amended for accounting periods commencing from 1 January 2016) Reference and administratlve Infomiation The name of the charity is DU Dance INI). The names of the charity's directors at the date this rq)ort was approved and those who served during the year are listed on page 1, together with the address of the principal office of the charity. Stru¢tur•, governance and management The company registration number and charity registration number are noted on page 1. The company is structured In the following way.. Artistic Director- Mags Byrne Consultant Artistic Director.. Royston Maldoom OBE Company Manager.. Louise Dempster-O'Neil Community Development Artist.. Sheena Kelly Marketing Co-ordinator: Morag Stuart Youth Engagement Director: Deborah Hamilton Youth Engagement Artists.. Dr Philip Johnston. Sean O'Neill, Sheena Kelly Objectlves and actlvltles DU Dance (Nll is a vibrant, progressive dance company that is recognised for its work at the cuttng edge of dance and social and community developm8nt. Working through the medium of Contemporary Dance Theatre and constantly pushing the boundaries of where and with whom dance has value, the company's work focuses on young people but involves people of all ages and abilities in a variety of community and artistic settings, DU Dance {Nl} is committed to delivering the same high professional standard of work, regardless of whelher that work takes place in a high-profile venue or in a local school hall. The company advocates the entitlement of marginalised individuals and groups to benefit from the same opportunities as everyone else. Through dance, the company aims to inspire people and communities to realise th8ir full polential and is committed to building new audiences and to training and sharing skills. The company's artistic and management team have over thirty-five years, experience working within communities all over the world using dance and the arts as tools for personal and community development and Social change. In 2022123 DU Dance INI'S) programme of work focused on facilitating access to dance for young people from wide variety of social, cultural and economic backgrounds and on inter-generational work with older people isolated within the community. Participation increased from the pr8vious year from 432 to 1,057. 334 events were delivered over the year. Several activities involved performances at festivals and outdoor events. The total audience was over 45,322. The principal activities of the charity are.. 1. the advancement of education and training in dance and related subjects, particularly amongst children, young people, prisoners, refugees and others who may be excluded from society. 2. any other charitable purposes as the company may, from time to time, decide. The directors have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
DU DANCE (NI) DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2023 Achlevemènts and performance DU Dance (Nl) has formulated its approach into four separate but interconnected programmes of work using the following generic titles.. Crosslng the Dlvlde focuses on cross-community work using dance with its physical, emotional, and cognitive demands as a tool to provide people with a safe environment to let go of fears and prejudices and bejin to have contact with each other Ihat is based on our common humanity. This approach has been successfully used in many different contexts, including those where participants are experiencing inter- community conflict. Closlng the Gap focuses on inter-g8nerational work bringing people of different generations together. Historically, dance has been a social gatherer with people of all ages and both genders, Currently however, there are few situations that bring people of different ages together. With advancements in digital technology and the radical change in forms of communication, the gap beeen the generations has increased. Closing the Gap seeks to address this lack of connection and to challenge preconceived attitudes that obstruct integration and increase isolation. Bulldlng Brldges benefits young people who are socially segregated or marginalised due to their cultural identity, social andlor behavioural difficulties, needs or physical disability. These young people are often excluded from full participation in society by the organisation of both our social and physical environment. The programme seeks to build connections betreen different groups, to celebrate difference, engender a change in attitude and facilitate a process of integration into the community. Opening the Spectrum focuses on broadenlng horizons and opening opportunities. It includes anything from on&off workshops, summer schemes. performances, festivals, or longer projects of an ongoing basis. The programme includes work outside of Northern Ireland, undertaken only if there is a social or developmental aim that fits into the framework of the company's mission statement. Programmes of work delivered internationally have resulted in the development of ongoing partnerships with local development organisations. Projects (dellvered in full or part In 20221231 Include: Bulldlng Bridges: Carers work wilh young people who have significant responsibilitles for caring for a family member. (ongoing - 20221 As part of this dance & film project the company made a series of films. The seventh film project began in June 2022 wilh a group of Young Carers in the Market Place Theatre, Armagh. The project was delivered in conjunction with the Southern Health Trust and included SlackPress Film Co. Six workshops and film days resulted in a short film called Th8 Effect. The film was shown in draft version to the participants at a screening in August and to an invited audience in September. With Barnardo's Nl, the company then produced a schools pack that includes USB'S of the films created plus suggested lesson plans and resources. The pack went out to all Post Primary and Primary schools across Nl. A series of workshops were also delivered involving over 300 children in 5 schools in Antrim, Ballynahinch, Belfast, Lisburn & Portadown. Sutemos and Suteminls Youth Engagement Project involving workshop5 and performances for young people 8-18yrs whose families are new to Northern Ireland from other parts of the world. The groups are based in Dungannon and the programme currently includes young people from nine cultural backgrounds. (ongoing- 2023) Both groups performed at Easter Family Fun Day in Dungannon in April. Sutemos performed at Unanimous in the same month and Dance Picnic performances for family and friends were delivered in June. In the same month Sutemos went to the theatre to see Schecter11. In July and August weeklong Summer Sessions were delivered for both group5 and the sessions included guest teachers from Circusful. The groups performed at the company's annual Day of Dance in December at the Marketplace Theatre, Armagh. Sutemos created a special workshop for the Suteminis for International Women's day in March. The Llttle Stranger -a film created in 2021, was shown in the Best Short Film for Young Audiences category at the Cinemagic festival in October 2022 and screened in Dungannon Youth Resource Centre in February 2023.
DU DANCE (NI) DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2023 Care Intercultural project - a two phased projed which involved people from middle eastern cultures now living in Belfast. Phase 1 nine dancers from Diyar Theatre, Bethlehem came to Belfast to take part in Féile an Phobail. During the festival they delivered 2 social events, 3 performances and they took part in the festival parade. Phase 2 28 women and girls took part in the creation of a short film. The film - Ode to Gaia premiered at an International Woman's Day event in March 2023. was Crosslng the Dlvlde: Prlmary Dance Festlval with inner-cty Primary Schools from across Greater Belfast. (ongoing annually 20231. The festival was delivered in Belvior Studio Theatre in May. Seven workshops were delivered prior to the event to support teachers and schools participation. Four schools took part delivering six performances and the event also involved a short professional performance. Belfast Boys Youth Engagement Project a longitudinal cross community project Involving workshops and performances for young boys 7-11 yrs (Belfast Boys Juniors) and 12-16yrs (Belfast Boys). (ongoing - 2023) Belfast Boys performed at Unanimous in April and both groups performed at the Ulster Museum and Belfast Book Festival in June. Also in June, Belfast Boy5 went to the thealre to see Schecter 11. In August weeklong Summer Sessions were delivered for Belfast Boys and Belfast Boys Juniors. The sessions included guest teachers from Circusful. In December both groups took part in the company's annual Day of Dance in Marketplace Theatre, Armagh. In March they performed in Belfast's St Patrick's Day parade. Closlng the Gap: Altematlve Energies Youth Engagement Project - intergenerational workshops for young people 16-18yrs and elders 65yrs +. The group is based in Ballycastle and performs regularly in care homes and at events with and for older people. (ongoing - 2023) The group performed twice in the Ramoan Centre, Ballycastle and in August they vi51ted Leabank Nursing Home and delivered a workshop and a short performance with residents. In December they went to an Ulster Orchestra event, The Messiah, at the Waterfront Hall. In March they performed in Flowerfield Art5 Centre and began working on the creation of a film. Openlng the Spectrurn.. Youth Steering Group - the group now has a core group of 9 active members who meet regularly to inform the company's programme and activities. In 22123 they also began work on the crealion of a film based on the environment crisis. The group met in January in the MAC and finished the day by going to the cinema together. This was followed by a residential in Bushmills in February. They recorded an interview for the online national network, People Dancing. Creatlve Schools project - delivered with Blessed Trinity College and involving Newington Day Care, Belfast. The work began in January and involved four half-day workshops adding to a film on '5 ways to wellbeing,. The film was featured on BBC Newsline. Further workshops were delivered with Newington Day Care centre. Cultural Brldge - an exchange project with project partners Beyond Skin and VILLA, Leipzig. In April participants from Leipzig were hosted in Corrymeela. Ballycastle. Zoom sessions were delivered in May and a group of eight young people and two leaders travelled from Belfast to Leipzig in July. This resulted in the creation of three short films on the environment which were part of a social media campaign which ran throughout February 2023.
DU DANCE (NI) DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Unanlmous - the company's annual youth dance perfomiance platform took place in April In the MAC, Belfast. Nine youth dance groups from across the island of Ireland took part. Bllbao -four creative labs were delivered in Bilbao, Spain, as part of the first European Wellbeing for Social Change Summil. 180 delegates took part in the labs. B8lfa5t to Bethlehem Artlsts Tralnlng Programme a programme with Diyar Arts, Dar Al-K8lima University, designed to facilitate cultural connections and a skills exchange. In August nine dancers from Diyar Theatre came to Belfast to take part in Féile an Phobail. In November nine artists from Belfast took part in a workshop and pre-chrislmas @vent. Further workshops will take place in in 2023 before four artists go to Bethlehem in September 2023. On8 Dance UK Awards 2022- DU Artistic Director part of a panel of invited judges for the Dance ChangemakerAward. Mental Health project - workshops began In November with women in Whiterock Community Centre. Two six-week blocks before and after Christmas were delivered. Further work is planned latter in 2023. Flnanclal revi The directors are pleased to present the results. Our income was £186,252 and expenditure for the year £174,413 resulting in a net increase in funds of £11,839. Surplus in the year attributable to unrestricted funds was £5,342 giving a balance at the year end of £15,380 within unrestricted reserves. It is the policy of the charity that unrestrict8d funds which have not been designated for a specrfic use should be maintained at a level equivalent to between two to three month's core operating expenditure. The directors consider that reserves at this level will ensure that, in the event of a significant drop in furKling, they will be able to continue the charity's current activities while consideration is given to ways In which additional funds may be raised. This level of reserves has been maintained throughout the year. The directors have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. Structure, governance and management The directors who Served during the year and up to the date of signature of the financial statements were.. R Bennelt J Coyle C Flynn L McLean R Shannon T R Hughes M O'Donoghue {Resigned 13 December 2022) (Resigned 13 December 2022) The results for the year are set out on page 7.
DU DANCE (NI) DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2023 ststement of Directors, Responslbllltles The directors are responsible for preparing the directors, report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordan with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial stat8ments, the directors are r8quired to= select suitable accounting policies and then apply them consistently., make judgements and estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The dlrectors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any ts'me the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Tax Status Under S8ction 50511) (a) and (c) of the Income and Corporation Taxes Act 1988, the DU Dance (Nl) is entitled to charity tax exemption. This report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the CompaniesAct 2006. The directors, report was approved by the Board of Directors and signed on their behalf by: V Catterson Secretary Dated: I I
DU DANCE (NI) INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF DU DANCE (NI) IAle report to the directors on our examination of the accounts of DU Dance (Nll (the charity) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet and the related notes. These financial statements have been prepared under the historical cost convention and the accounting policies set out on pages 10-12. R88ponslbllltles and basis of report As the dlrectors of Ihe charity (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts and you consider that the audit requirement of Section 65(3) of the Charities Act {Nl) 2008 (the Act). Having satisfied ourselves that the charity is not subject to audit under cnmpany law, and is eligible for independent examination, it is our responsibility to: examine the accounts under sectlon 65 of the Charities Act {Northern Ireland) 2008., follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519)(b) of the Charities Act., • state whether particular matters have come to our attention. Independent exarnlnefs statement We have examined your charity accounts as required under Sectlon 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9llb) 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 Ihose records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. Our role is to state whether any material matters have come to our attention giving me cause to believe- That accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act.. or That the accounts do not accord with those records., or That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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. That there Is further information needed for a proper understanding of the accounts to be reached. We have completed our examination and have no concams in respect of the matters (1) to14) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that requlre drawing to your attention. k4cr bc]SGN muiiJJa Harblnson Mulholland Chartered Accountants Centrepoint 24 Omieau Avenue Belfast Co. Antrim BT2 8HS Northem Ireland
DU DANCE (NI) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unrestricted Restrlcted funds funds 2023 2023 Total Total 2023 2022 Notss Income from: Core Grant Funding Charitable activities 82,567 99,446 82,567 103,685 63.845 39,810 4,239 Total Incomo 4,239 182,013 186,252 103,655 Expenditure on charitable activities 174,413 174,413 116,651 Net Incomlngl{outgolng) regources before tran8fer8 4,239 7,600 11,839 (12,996) Gross transfers between funds 1,103 (1,103) Net incomellexpendlture) for the yearl Net movoment In fund8 5,342 6,497 11,839 (12,996) Fund balances at 1 April 2022 10,038 61,330 71,368 84,364 Fund balances at 31 March 2023 15,380 87,827 83,207 71,368 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 actlvltles also complies with the requirements for an income and expenditure account under the Companies Act 2006.
DU DANCE (NI) BALANCE SHEET ASAT31 MARCH 2023 2023 2022 Flxed assets Tangible assets 10 298 Current asset• Debtors Cash at bank and Sn hand 11 3,781 82.322 8,863 68,046 86.103 76,909 Credltors: amounts falllng duo wlthln one year 12 (2,896) (5,839) Net ojrrent a688ts 83,207 71,070 Totsl a880t81088 Currnnt Ilabllltle• 83,207 71,368 Income fund8 Restrictsd fund8 Unrestricted fund8 13 67.827 15,380 61,330 10,038 83,207 71,368 The company is entlued to th8 exemptlon from the audlt requirement contalned In 8ectlon 477 of the Comp8ni98 Act 21J)6. for the year ended 31 March 2023. The dlrector8' acknowledge thelr r88ponslbllltie8 for ensuTlng that the chartty keèps accountlng re¢ord8 whlch compty wlth sectlon 386 of the Act and for preparing accounts whlch glv8 8 true and falr vlew of the stat8 of affalrs of the compeny as at the end of the flnanclal year and of Its Incomlng resou5 and appllcatlon of resources. Includlng Its income and expendlture. for the fin8nclal year In acccfdance wlth th8 requlremenls of 38Ctlons 394 and 395 and whlth otherwise comply wlth the requlrements of the Companles Act 2006 r818tlng to accounts. so far 88 appllcable to the company. The members have not r8qulred the company to obtaln an 8udit of it8 flnanclal 8tatements for the year Sn quesllon In accordance with sedon 476. The8e finandal statsments have been prepared in accord8nc8 with the provlslons 8ppllcablè to companies subject to the sm811 companles regime. The financial statem8nts were approv8d by the Dlrerlors on ........... R Bennett T R Hughe8 Trustee Company reglstration number N1063813
DU DANCE (NI) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Cash flow5 from operatlng actlvttles Cash generated froml(absorbed by) operations 15 14,276 (15,700) Net cash used In investlng actlvlties Not cash used In flnancing actlvltles Not Increas81(decrease) In cash and cash equlvalents 14,276 {15,700) Cash and cash equivalents at beginning of year 68,046 83,746 Cash and cash equlvalents at •nd of year 82,322 68,046
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting pollcles Charlty Informatlon DU Dance (Nll is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Crescent Arts Cenlre, 2-4 Universty Road, Belfast, Co Antrim, BT7 1 NH, Northern Ireland. 1.1 Accounting convention The accounts have been prepared in accordance with the 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 IFRS 102)" (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost conventlon. The principal accounting policies adopted are set out below. 1.2 Golng concern At the time of approving the financial statements, the directors have a reasonable expectatlon that the charity has adequate resources to continue in operab'onal existence for the foreseeable future. Thus the directors 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 directors in furtherance of their charitable objectives. Restricted funds are subject to speciflc conditions by donors as to how they may be used. The purp)ses and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Income Income is recognlsed when the charty 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. Olher donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations reiVed under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity 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 contingent asset. 1.5 Expendlture Expenditure is recognised once there is a legal or construclive obligation to transfer economic benefit lo 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 actlvity. The costs of each activity are made up of the total of dir1 costs and shared costs, including 5UPPOrt 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 aclivities on a basis consistent with the use of resources. Cenlral staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 10-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting pollcles (Continued) Expenditure is included in the Statement of Financial Activities on an accruals basis, exclusive of any VAT which can b8 recovered. Certain expenditure is directly attributable to specrfic activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities. 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 r8cognised 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 Equipment 200/0 Straight line 20 % straight line 1.7 Impalrment of fix8d assets At each reporting end date, the charity 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 IndatIOn 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 equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of Ihree months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Flnan¢lal Instruments The charity has elected to apply the provlslons of Section 11 'Basic Flnancial Instruments, and Sectlon 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, wilh 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 financlal 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 constrtutes a financing transaclion, 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. 11
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accountlng pollcles (Continued) Basic flnancial liabllltles 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 liabiltties 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 dassified 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. Derecognitlon of financial Ilabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employee beneflts The cost of any unused holiday entitlement is recognised in the perlod in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.11 Retirement beneffts Payments to defined contribution retirement benefft schemes are charged as an expense as they fall due. Crltlcal accountlng ostimatss and Judgements In the application of the charity's accounting pollcles, the directors are requlred to make judgemnts, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experien and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects cnly that period, or in the period of the revision and future periods where the revision affects both current and future periods. Core Grant Fundlng Restrlcted funds Total 2023 2022 Donations and legacies Core Grant Funding 11,791 70,776 2,907 60,938 82.567 63,845 12-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 (Contlnued) Core Grant Funding Grants receivable for core activitles Arts Council of Northem Ireland - Annual Funding Programme Belfast City Council - Core Multi-Annual Funding 58,456 12.320 49,738 11,200 70,778 60,938 Included withln the Arts Councll Annual Funding in the year ended 31 March 2023 was £58,456 of core income and £3,905 relating to pro9ramme costs. In the year ended 31 March 2022, the charity received £49,738 of core Income and £3,641 relating to programme costs. Charitsble actlvltles Charltable Charltable Income Income Headlng 1 Hoadlng 1 2023 2022 4,239 99,446 4,792 35,018 Workshops & Commissions Programme related grants 103,685 39,810 4.792 35,018 Analysis by fund Unrestricted funds Restricted funds 4,239 99,446 103,685 39,810 Performanco relatsd grants Porticus BBC Children In Need Goethe Institute Ulster Garden Village ACNI Lottery Bank of Ireland Belfast City Council Small Grants Halifax Foundation for Northem Ireland Community Foundation Northern Ireland other 45,677 22,953 13.500 5,000 3.905 9,558 3,641 4,796 4,000 4,663 8,360 4,747 99,446 35.018 13-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Expenditure on charltable actlvlties 2023 2022 Artist costs salaried Artists & Production freelance Production Volunteers Programme Planning & Evaluation Venue Hire Filming, Technical, Equipment & Costumes Travel & Accomodatian Marketing Miscellaneous Productlon Costs 15,749 30,450 535 13,630 8,474 2,344 1,923 28,804 4,632 15,752 16,143 470 10,024 5,052 345 6,950 5,581 46 106,541 60,383 Share of support costs {see note 6) Share of governance costs (see note 6) 66,012 1,860 54,668 1,620 174,413 116,651 Analysls by fund Unrestricted funds Restricted funds 16,871 99,780 174,413 For the year ended 31 March 2022 Unrestricted funds Restricted funds 16,871 99,780 116,651 14-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Support costs Support Governance costs costs 2023 Support Governance Costs costs 2022 Staff costs Depreciation Contract Servlce & Administration Costs Staff Travel and Maetlng Expenses Organisational Development Telephone & Fax Prlnting Postage & Stationery Rent & Rates Insurance Marketing Costs Sundry 29,577 298 29,577 298 29,574 436 29,574 436 23,505 23,505 10,777 10,777 1,624 1,624 1,201 1,201 915 1,130 915 1,130 2,115 676 2,115 676 152 7,056 1,516 152 7,056 1,516 451 7,056 1,344 228 810 451 7,056 228 810 239 239 Accountancy 1,860 1,880 1,620 1,620 66,012 1,860 87,872 54,868 1,620 56,288 Analysed between Charitable activities 66,012 1,860 67,872 54,668 1,620 56,288 Dlrectors None of the directors (or any persons connected with them) received any remuneration or benefits from the charity during the year. 15-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Employees The average monthly number of employees during the year was.. 2023 Number 2022 Number Employment costs 2023 2022 Wages and salarfes Other pension cost5 44,680 646 45,046 280 45,326 45,326 Remuneratlon of Key Management Personnel The total amount of employee benefit received by the key management personnel was £45,326 (2022: £45,326) Taxatlon 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. 10 Tangible flxed assets Flxture$ and flttlng• Equlpment Total Cost At 1 Aprll 2022 12,081 6,574 18,655 At 31 March 2023 12,081 6,574 18,655 Oepreclatlon and impalrment At 1 April 2022 Depreciation charged in the year 12,065 16 6,294 280 18,359 296 At 31 March 2023 12,081 6,574 18,655 Carrying amount At 31 March 2023 At 31 March 2022 16 282 298 16-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 11 Debtors 2023 2022 Amounts falling due within one year: Prepayments and accrued income 3,781 8,863 12 Credltors: amounts falllng due wlthln one year 2023 2022 Trade creditors Other creditors Accruals and deferred income 545 701 1,650 4,153 173 1,513 2,896 5,839 17-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 13 Restrlcted 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.. Movement In funds Income Expendlture Balance at 1 Aprll 2022 Transfvrs Bal)n¢e at 31 MarGh 2023 ACNI Annual Funding Programme ACNI Arts & Older People BBC Cultural Multi-Annual Funding Bank of Ireland BCC Children in Need - Second year of Small Grant Creative Schools Community Foundation Nl - Carers Fund Enkalon Foundation Esmee Fairbairn Faundation Halifax Foundation - Medium Grant Hon Irish Porticus Vienna Second of Three years St Anne's Cathedral Belfast Goethe Institute Cultural Bridge (via Beyond Skin) Intemationales-Jugendtanztheater- Duisburg Dublin Youth Dance Company Resilience Contract Mid Ulster DC Community Relations Council other Grants 2,489 1,947 58,455 3,905 12,320 3,664 (58,455) 15,028) 112,320) {3,664) 2,489 824 795 22,953 888 123,748) (888) 3,311 150 (3,311) (150) (500) (4,000) (1,000) (48,791) (1,354) 500 4,000 1,000 45,677 43.375 1,354 40,261 13,500 600 13,500 219 (381) 2,907 11,791 (8,081) 6,617 1,002 (1,0021 (1,0401 (720) 20 1,040 720 5,000 (1,103) 3,917 61,330 182,013 (174,4131 (1,103) 67,827 18-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 13 Restrlcted funds (Continued) Arts Council of Northern Ireland support from theirAnnual Funding Programme towards the core costs of the organisation. Arts Council of Northern Ireland contributed a grant from their Organisations Emergency Programme towards programme costs. Arts Council of Northern Ireland contributed a grant from their Stability & Renewal Programme towards programme & cor8 Costs. Belfast City Council support from their Cultural Multi-annual Grant programme towards the core costs of the organisation. BBC Children in Need third final year of Main Grant towards the Young Carers project restricted from the previous year unspent. BBC Children In Need second year of Small Grant towards Sutemos Youth Engagement Project restricted from the prevlous year unspent. Community Foundation Northern Ireland support from the Coronavirus Fund towards the Youth Engagement Projects. Comrnunity Foundation Northern Ireland support from the Community Arts, Culture & Heritage fund towards the Little Stranger Project Esmeé Fairbairn Foundation granted the third final year of funding for the Youth Engagement Projects and COVID-19 Emergency funds. Halifax Foundation Northern Ireland support from thelr Small Grants programme towards the Youth Engagement Projects Portlcus Vienna granted th6 second of three-year programme funding. St Anne's Cathedral, Belfast donated funding towards the youth engagement projects. 14 Related party transactlons There were no disclosable relat8d party transactions during the year (2022 - none). 15 Cash generated from op8ratlons 2023 2022 Surplusl{deficit) for the year 11,839 (12,998) Adjustments for.. Depreciation and impairment of tangible fixed assets 298 436 Movements in working capital.. Decreasel{increasel in debtors (Decrease)lincrease in Greditors 5,082 12,943) {5,696) 2,556 Cash generated fromllabgorbed byl operations 14.276 (15,700) 16 Analysis of changes in net funds The charity had no debt during the year. 19-