Charity Reglstratlon No. NIC 102765 Company R•gistratlon No. N1063813 INorthom Ireland) DU DANCE (NI) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Iiarbinsc)ii iiiiil li()I Icincl
DU DANCE (NI) LEGALAND ADMINISTRATIVE INFORMITION Dlrectorn R Bennett C Fnn TR Hughe8 M O'Donoghue Secr•tary V Catt6rÉon Charlty numbor NIC 102765 Company number N1063813 R8glslored offlc• Cresc6ntArts C8ntre 24 University Road Belfast Co Antrim Northem Ira18nd BT7 1NH Indopond•rt •xamln•r Harblnson Mulholland Centrepoint 24 Omieau Avenue Belfast Co. Anlrlm Northem Ireland BT2 8HS 8•nk•r• Flr8t Tru8t Bank 11-15 Donegall Sq North 8elf88t BT16GB
DU DANCE (NI) CONTENTS Dlr8Ctor8' report Independent examlnerf8 report Stotement of flnanclal adSvit188 68lance 8heot ststement of cash flow8 Not88 to tho flnandal stat8rn6nts 10-21
DU DANCE (NI) DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The directors present th8ir report and acGount8 for the year ended 31 MarGh 2024. The accounts hav8 b88n prepared in accordance wtth the accounllng poli¢185 set out In noto 110 th& accounts and comply wrth the Charitys M8morandum and Artides of Assoclallon, the Companles Act 2006 and 'Ac¢ounling and Reporting by Charities: Stalemenl of Recommended Practice applicable to charities preparing their accounts In accordance with the Flnancial Reporting Standard applicable in th6 UK and Republic of Ir8land (FRS 1021" (as amended for accounting periods commencin9 from 1 January 2016) Referoncfr and admlnl8traUv• Informatlon The name of th• charfty Is DU Dance (Nll. The namas of the charfty's dlreclors at the date thls report was approved and those who Seed durlng the year are Ilsted on paga 1, together wlth the addrèss of th8 princip81 office of the charity. 8tructur•, goveman¢• and man•gomont The company reglstrallon number and chgrlly r8gi8tratlon number arè noted on page 1. The company Is stN¢tured In the followlng way: Art18tlc DlrectOT: Mags Byme Consultant Artistic Dlr8clor'. Royslon Maldoom OBE Creailve Producer$= Gina Donnelly & K819 Guelke Communlly Devglopm8nt Artist.. She&na Kelly Markellng Co-ordlnalor.. Morag Stuart Youth Engagement Director.. Deborah Hamilton Youth EngagementArtists'. Chrlsting O'Neill, Dr Phillp Johnston, Sean O'Nelll. Sheena Kelly ObJ•cllvo8 and acllvltl•• DU Dance {Nl} Is a vibrant, progressive dance company that Is recognlzed for ils work at th& cutting edge of dance, so¢l81 and community development. Worklng through the medium of Contemporary Danc8 Theatre and constantly pushlng th• boundades of wh$re and wSlh whom danc8 has value, the company aims lo challenge. Inspir6 and conned people, fosterfng tolerancè and respect. DU Dance {Nl)'s Work f¢xuses on young people but Involves people of all ages and abilltles in a v8riety of ¢ommunlty and artisti¢ settings. Tho company provides access lo innovallve contemporary dance workshops and proj8clg across communities, which may have Ilmlled or no dance provlsion, and with people exp&riencing so¢I81 8xdu$ion. The company's artlstlc t8am has over thlrty-five years, experlence wothlng wlthln communltles 811 over the worfd and Is comm1tt8d to bulldlng new audlences and to tralning and sharing skills. The compan$ Memorandum of Agsocialion 8tales that the principal activities of the charity are- th8 advancement of education and tralning in dance and related sublects, particularly amongst chlldraft, young people, prisoners, refugees and others who may b8 exclud8d from soclely. 1. Any olhor chadtable purposes as the ¢ompany may. from tlme to time, dedde. The directors have paid due regard to guldance issued by th8 Charlty Commission in decldlng what activities the ¢harity should undertake.
DU DANCE (NI) DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Achlovoments and perfornianc• DU Dance (Nll has ft)rmulaled its approach Into four separate but Intsrconnecled programmes of work uslng tho followlng genertc tIUes'. Cmssing th8 Divide- focuses on cros¥-communty work uslng danc8 Wlth Its physlcal, 8mOtlon81. and cognitlvo demands as a tool to provide people with a ¥afe environment lo let go of fears and prejudice5 and b8gin lo have contact with each other that is based on our common humanlty. Thls approach has been SUGGessfully used In many different ¢ont6xts, including those where partldpants are experlencing inl8r- community conflict. Closing the Gap foGuses on Inter-generalional work brlnging people of different generations togelher. Hislorlcally, dance has been a soc181 gatherer with people of all ages and both genders. Currenuy however, there are fow sllualions that bring people of different ages together. Wllh advancem8nts In digital technology and radical changes In forms of communic8tlon, th8 gap btheen generatlons has incre888d. C108ing the Gap seek8 to addre$s this laGk Df connection and to challen99 preGonc8lved attltudes that obstruct Integration and increa8e Isolatlon. Bulldlng Brfdw- beneflt8 young poople who are al rf$k of b8lng soclally sègregated due to thelr cultural Idèntity, social andlor bèhavioural dlfficultl8s, addillonal needs or disability. These yovng p¢opl8 8re often excluded from full participation in society by the org8nis81ion of both our social and physic81 envlronmenl. Th6 programme 6e8ks to bulld conn8cllons between different groups. to cel•brate dlffertnce, engender 8 ch8nge In attitude and factiitate a proc885 of intogratlon Into tha communlty. Openlng lh8 Speotrum - focuse8 on br08denln9 horfzons and openlng opportunities. It includ85 anything from on¢voff workshops. summer schemes, performances, festlvals, or longer projects of an ongolng basls. The programme Includes work outslde of Northern Ireland, undertaken only If there Is a social or developmentsl alm that fits Into the framework of the company's mlsslon statement. Prograrnmes of work dellver&d Internatlonally have re8ulted in tho d8velopm8nt of ongoing partngrship8 with local development organisations. ProJact8 dellvered In 2023124 Includ•: Under Op•nlng tho 8p•ctrum: Unanlmou8 2023 - dellvored In Aprll at The MAC. The event ran over days and Inelud6d worksho and a cèlll 88 well as a performance platform. Ten groups took part from Belf8St, Dublln, DerrylL'derry. Dungannon. Fermanagh, Laois. LimerlGk and Wicklow. Belfast to Belhlehem Artlst8' Tralnlng Programm• - An artlst tralnlng programme Involvlng work In Belfast and Bethlehem. In Bolfasl - four, 048Y intensfve communlty dance trainlng progtsmmes were delivered by Gary Clarke (Gwy Clarke Dance Company), Robby Graham (Southpaw Dance Company), Royslon Maldoom, and DU Don¢0 artlsts Mags Byrne and Sheena Kelly. Sixl99n local community artist8 took part In the programme. In B8thlehem five Communlty dance artlsts from Belfast went to Bethlehem to work wllh project partners Diyar Theatre and Dar Al-Kalima Unlversity. The group taught children in schools 8nd In camps and worked with the Communlty D8nce sludents in the unlverslty. cUlra1 Brldgo In partnershlp with VILLA, Gemiany, and 88yond Skin, Belfast, weeks of inlen81ve workshops were dellvered leading to street performances In Belf88t and Leipzlg. The Arts Council of Northern Ireland cre8ted a film about the prole¢t and released this alongside a press release in October. Two organisational exchangès lollowad, In Octobar In Lelpzlg and January In Bèlfasl. WhltBrock Chlldron's Centr•- a seriès of creatlve dance workshops were dellvered for two groups of children aged 6-12.
DU DANCE (NI) DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2024 DU Dancg Youth Steerlng Group - who moet quarterfy, took part In a residential In February where they filmed their new environment work 'What If l Told You.. The film was released In March. Strand Arts Cgntro - As a way of sharlng our work at the end of January th8 company showcased 5 filmg to an Invltod audlence. 8chool$ vmrkshops 4 workshop8 wlth P1-P4 cla88es were delivgred in Black Mountain Primary School, Wogt Belfa&t. Under Bulldlng Brldg••'. Carn - 8 WQTkshop and perforni8n¢e project dellvered wlth womén In West Belf8St. The project saw long-term residènts of the area worklng wllh women newly arrlv8d from olh8r cultures. Th8 performance created toured women's C8ntres In Belfast, InGluding; Gr88nway Women'8 Centr8, WlndBor Wom8n'8 Centre and Whit8rock Wom9n's Centre. Whltorock Chlldrgn's Cgntro - FSve mental and physl¢al we114)8ing workshops were dellvered for women from refug88 backgrounds and iwo workshop$ for chlldren from newcomer famllle8 AMP craatI Studlo¥- Two work3hopB for adults wlth di88blllties were dellvered In Ballymon8y. Ferni8nagh & Omagh Dlstrlct Councll - 8 serfe8 of 6 workshop8 13 in Ennlskillen and 3 In Omagh) were dellvered for adults wlth dlsabllltles. Llttle Slrang•r- The company'B 'Llttle Stranger, fllm wa6 8cr88nad at tho House of Toleranc8 f85tlval in Slovenla. Under Cros&lng thg Dlvldo.. Prlmary School$ Dance FoBtlval delivered in May In Belfast for children ag8d 5 -11yr8 and tholr te8chers, In conjunction wlth Educatlon Authodty Nl. 197 Ghildren from saven ¥chool8 took p8rt. Under Closlng Ihe Gap.. Creatlv• School$ project involvlng intergeneralion81 work with Newlnglon Day Centre and Blessed Trlnity Ctsllege. The project Involved dance and photography, leadlng to a performance and an exhiblllon In June. A further tsYentywon8 workshop8 wlth three groups Involving older people, ¢8rers and a woman's group were dellvered in N8wlngton Day Carè Centre. Youth Engaggmont Progr•mme8- w•ekly workshops for flve group8. Belfa51 Boys & Belfast Boys Juniorg- focusing on cross-communlty work and based in Belfast. Dellvery included.. 60 workshops, Including a s8rles of Ma8t8r Classes, five-day summer sGhool performancos in The MAC, at BeKast Buoys and at the iurning on Df Belfast Christmas Ilghts The senior group were al$0 selected to pSent Northern Ireland in the U.Dance national f8stival in Newcastl8, England in July 2023. and have begun work on their Young People and Ment81 Health project.
DU DANCE (NI) DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Sutemos & Suterllinis- focuslng on intercullural work and based in Oungannon, Delivery Snduded., 60 workshops a fiv8-day sumrner schooy perfomances in The MAC , Hlll of th8 O'Neill Dungannon, St Patrfck'8 Day Parade Aimagh, and Photo axhibition al Cralc Thealre. Coalisland Qompleled the first stag8 of a cross-border research project with QUB and UCD Altemative Energi8s- foGu8lng on intergeneratlonBI work and based in Ballycastle, Dellvery included.. 30 workshops, P8rform8nc8s at Flowarfield Arts Centre, Leabank Nurslng Hom8 8nd Sheskbum Centr6 B811ycaslle end completed 8 short fllm entitled 'A Chance To Oance,. All Youth Engagem8nl Projects took part In a Day of Dance wlth a shared parfomiance In D.ecember 2023 in Brlan Frlel Theatra, Belfast. In additlon R•8•arch paper• - ArtlstSc Dlrèelor InteThlew8d for Youth Danc8 Matter8 resèarch conducted by UCD and Queons, The res6arch Invesllg8tas th& experl8nc88 and outcomes of participallon In youth dance on th8 Island of Ireland. Unlv&rsSty of Vienna PhD research on Communlty Dan¢e Pfa¢ll¢e. Poopl• D•nclng . recorded InteTvlew wlth AD and Sl¢edng Gmup mombers that wont Ilve on thalr webslte. Communlty Arti Partnor¥hlp, Tho Monthly - fgature on Gary Clark8 and DU Dance for their website. One Dance UK Dance Award• company repreg8ntatlve sat on the shortllgtlng panel for the Young Peopl8'5 Danc8 Champlon cal8gory. Flnanclal revlow Tho dlraclors aro pl8a88d to present the results. Our Income wa8 £220,694 and expgndltur8 for the year £161,453 rasultlng In 8 nel Increase in funds of £59.241. Despite the overall Surplus, ther8 was a sm811 deflcll In the yèar allrlbulable to unreslrlcled funds of £1,439 9ivlng a balance at the year end of £13,941 wllhln unrestrl¢l8d resorve8. It18 the pollcy of tho ¢harlty that unre8trlcled funds whl¢h have not been designated for a spo¢Mbc use Should be mainlained at a 18vel equivalent lo between tsvo to Ihree month's core operatlng expendltura. The directors ¢onsider that reserve8 at this level wll ensure Ihat, in the event of a significant drop in funding, they will be able lo conliThJe the Gharlty'8 current actlvlties whlle conslderailon Is glven to ways sn whlch addluonal funds may be ralsgd. Thl81gvel of reserves has b¢an MaSntaIn throughout the y88r. The directors have assesse(I the major rSsks to whlch the charity Is OXFJosed, and are satisfled that systems are In place trj mltlgate exposure to the major risk8. Structur•, govemanco and management The dlrectors 88rv8d durfng th& year and up to the dats of signature of the flnanclal ststements wore.. R Bennett C Flynn L McLéan T R Hugh&s M O'Donoghue (Reslgned 8 December 20231 The results for the year aro 5Et out on pago 7.
DU DANCE (NI) DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2024 8tatement of Dlr0Ctors' Responllbllltlos The ditOrS are responsible for preparing the dlrectors. report and the flnanclal statements in accordance with appllcable law and regulatlons. Company law requires the dlrectors to prepare financial statements for each financi81 year, Under Ihal law the dlrectots have elected to prepare the fin8nclo1 slatements In accordance with the Unlted Kingdom Generally Accepted Accountln9 Practice {Unit8d Klngdom Accountlng Standards and appllcable lawl. Under company law the directors mu8t not approve th8 flnanclal stal8mants unl03S they ar8 8atlBfled that Ih&y glvo 8 tru8 and falr view of the state of affalrs of the company and of th& profit or1086 of the comp8ny for that period. In preparfng thase financ¢al statements, the directors Bre required to.. select sultable accounting policles and then apply them con$lstentsy'. mak& Judgements and aÈtlmates that ara r6asonable and pnJd8nt', prepar8 Ihg financial Btaternents on the goln9 concem bas18 unl888 It18 Inapproprl8te to pre8um8 that the company will continue in business. The dlroctors are r6sponslbl8 for keeplng adequat8 accounllng records that are suffl¢lent to show and explaln th8 companys tran8acUon5 and dl8clo88 wllh rea30n8ble 8ccurary al 8ny tITne the Inandal po8ltSon of Ihg company and enable them to ensure that the flnanclal statements mplY wllh the Companles Act 2006. The dlroCtor6 are also respon8lblg foi safeguardlng the assets of the company and henc8 for taklng reasonabl8 8teps for thg provenllon and detsGtlon of fraud 8nd other IrregularltFes. Tax Status Under Sact6on 505{11 la) and (¢1 of the Income and Corporatlon Tax86 Act 1988. the DU Dance INI) Is entitled to charlty tax eKemptlon. Thls rgport has been prepared In accordancg wllh the provlslons appllcgble lo companles sublecl to the 8mall companles regim8 wlthin Part 15 of th8 Companles Acl 2006. The dlrectors, report was approved by the Board of Dlrectors and $lgned on th8lr behalf by,. V Cattorson S8¢retary
DU DANCE (NI) INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF DU DANCE (NI) Wo report to the directors on our examination of the accounts of DU Dance (Nll (the charity) for the year ended 31 March 2024 which comprise the statemenl of financial activities, the balance sheet and the related notes. These financial slalements have been prepared under the historical Cost conventSon and Ihe a¢¢ounting pollcles $et out on pages 10-12. RPonSIbIlItIeS and basls of r•port As the dire¢tcrn of the chadty land 8180 its directors for the purposes of ¢omp8ny lawl you are responslble for the preparallon of the aceounts and you consider that the audll requlremenl of Secllon 6513) of the Charitles AGt {NII 2008 Ith8 Act). Havlng satisfied ourselv8S that lh& charity is not Bubj8Ct lo audS1 under company law, and Is ellglble for Independent examlnalion. it Is our responsibility to: 8xamine th8 accAJunt8 under 8ecllon 65 of the Ch8dtla8 Act {NiJrth8rn Ireland) 2008. follow the proc8dure$ lald down In the gener81 Direcllons given by the Charity Commlssion for Northern Ireland under socilon 6519){b) of the Charities Act., State whether partlcular mattar8 have com& to our attentlon, Independont •xamln•r'• Btat8m•nt We h8vg examined your Charity accounts 88 required under Sectlon 65 of th8 Charttle8 Act and our examlnatlijn was ¢arrled out In aG¢ordance wllh the general Dlreclions glven by the Charlty Commlsslon for Northem Ireland under s8cllon 6519llb) of the Charltl88 Act. The ex8mln8tlon Included 8 revlew of the accounllng r8cord8 kept by th8 charlty and a comparison of the 8ccount$ pre88nt8d wllh those records. It also Included considefallon of any unusual items or disclosures In the 8ccounts, and seeking explanatlons from you a8 charlty Irusteeg concernlng any such matters. Our role18 to 8tst8 whether any material mattor8 have come to our attantlon glvlng me cauBe to bellev8: That accounllng records were not kept In respect of the chadty as requlr8d by secbon 388 of the 2006 Act; or That tha accounts do not accord wtth those record8; or That Ihe accounts do not comply with the accounting requirements of sgctlon 396 of the Companies Act 2006 and wlth the methods and Prlnclples of the Charttles Statsm8nt of R8¢ommended Praclice appllcable lo charlties preparfng thelr accounts In accordance wlth th8 Fln8n¢lal ReportSng Standard opplicabl8 In tho UK 8nd Republic of Ir818nd. That there 18 further Infomiation naoded for 8 proper under8tandlng of the accounts lo be reached. We hav8 completod our oxamlnatlon and have no concems In r88pacI of the matters {1) to (4) Ilsted abov8 and. In connecllon with followlng Ihe Direcllon5 of the Charlty Commlsslon for Northem Ir818nd, we have found no matters thal require drawing to your attention. ICXI nfklk Harblnson Mulholland Chartared Accountants Centrepoinl 24 Ormeau Avenue Belfast Co. Antrim BT2 8HS Northem Ireland Iq.1i..1..2a2Ltr
DU DANCE (NI) STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unre8trlGtsd Restrlctod funds funds 2024 2024 Total Total 2024 2023 Income fr Core Grant Fundlng Donations & Leg8cles Charftable actlvltlas 64,674 64,874 1,518 154,502 82,587 1,518 10.792 143,710 103,685 Totsl Incomo 12,310 208,384 220,694 186.252 dlt Expenditure on charltable actlvltles 13.749 147,704 161,453 174,413 Net {expondltur6ylncomo for tho ar1 N•t movomfjnt In fund• (1,4391 60,680 59.241 11.839 Fund balance8 al 1 Aprll 2023 1 5.380 67.827 83,207 71,368 Fund balance8 at 31 March 2024 13,941 128,507 142,H8 83,207 The statement ol Ilnanclal actlvltles Includes all galns and losses recognlsed In the year. The 8latement of financial activkies Includes all gain3 8nd1088e$ recognlsed In the year. All income and exp8ndlture derive from ¢ontlnulng actlvllles. The statement of finqnclal actlvltl88 a180 compli88 wlth th8 requirements for an Income and axpendllure account under the Companleg Act 2006.
DU DANCE (NI) BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Current ag80ts Debtors Cash at bank and in hand 12 7,472 144,838 3,781 82,322 152,110 86.103 Creditors: amounts falllng du• wlthln ono year 13 (9,662) (2.896) Net current assets 142,448 83,207 Net as•ets excludlng pen$lon Ilablllty 142,448 83.207 The fund8 of the charfty Restricted income lunds Unrestrlcted funds 15 128,507 13,941 67,827 15,380 142,448 83,207 Th8 company is entitled to the exemption from the audit requirement contained in section 477 of th8 Companies Act 2006, for the year ended 31 March 2024. The director8. acknowledge thelr responsibilltie8 for ensuring that the charity keeps accountlng records whlch comply with section 386 of the Act and for pparIng accounts which give a true and falr view of the state of affalrs of the company as at the end of the financial year and of its incoming resources and application of resources, Including its Income and expendlture, for the financial y8ar in accordance wlth the quirementS of sections 394 and 395 and whlch otheiSe comply with the requlrements of the Companies Act 2006 relating to accounts, 80 fai a8 applicable to the company. The members h8ve not requlred the company to obtaln an audlt of It8 finandal 6tat8m8nts for the year In question In accordance with section 476. These financial statements have been prepared In accordance wtth the provisions applicable to ¢ompanle8 subject to the small companles regime. The financial statements were approved by the directors on ........... ...... ...... R Bennett Trustee gh Trus Company registration number N1063813 {Northem Ireland)
DU DANCE (NI) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Mots8 Cash flows from op•rating activitios Cash generatsd from operations 19 62,318 14,278 N•t cash u80d In InvtIng aGtlvillo• Net cash u••d In flnanclng actlvltlo• N•t Increa In ¢h and ca•h •qulvalont8 82,316 14.276 Cash and cash equlvalents at beglnnlng of year 82.322 68,046 Ca•h and cash •qulval•nts at •nd of yr 144.838 82,322
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 AG¢ountlng pollcio• Charlty Informatlon DU Dance (Nll is a prlvate company Ilmlted by gvarantee incorporated in Northem Ireland. The registered office Is CrescentArts Centre, 2-4 University Road, B8lt83t, Co Anlrim, BTT I NH. Northern Ireland. 1.1 Accounllng conventlon The accounts have been prepared in accordance with the the Companies Act 2006 and 'Accountlng and Reporting by Charities: Slalernenl of Recommended Practice applicable lo charitSes preparing Iheir accounts In a¢dance wllh the Flnanci81 Reporting Standard appllcable in the UK and Republic ol Ireland (FRS 102}" (as amended for 8cLounting pedods comm&nclng from 1 January 20161. Th8 charfty Is 8 Publlc Benefrt Entlty as defined by FRS 102. The ffnanclal statamenls are prepared in slertlng. whlch Is the functlonal currency pf the charlty. Monetary amounts in th&s8 flnanclal stat6m8nts ar8 rounded to tho near8St £. The flnancial 8taloments have b88n prepared under Ihe hlsioric81 c08t ¢onv8ntlon. The principal aUntIng polldes adopted ar8 sot out below. 1.2 Golng concorn At the tlme of 8pprovlng the fin8n¢ial sletemenls, the direclors hav8 a reasonable expeclallon that the charity has adequate resource8 to continue In operation818xi818nce for the foreseeable future. Thus th8 dlroctors conilnue to adopt the golng concorn baBls of accountlng In pr8parlng the finanGSal Statements. 1.3 Charftable fund• UnrestrScled funds or8 avallable for use at Ihe dlscretion of the directors in furtherance of their charitable obAectlve8. Re8tslcied funds are subject to speclflc condlllons by donor8 or grantors 88 to how they may b& u80d. The purposes and uses of the restTlCted funds are 581 out In the notes to the flnanclal statement8. 1.4 In¢ome Income Is recognlsed wh8n the charity 18 légally &ntitled to It after any porformance condlllons have been met, the amounts can be measured rellably, and It Is probabl8 that Income will b& racelved. Cash donalionB are recogni5ed on rec8ipL Other donation8 are recognlsed on¢8 the charity h88 been nt)lffied of the donatlon, unle$$ performan¢e condltions requlre deferral of the amount. Income lax re¢overablo in relation to donations rgGelved und8r Gift Ald or d88ds of covenant Is recognised at the Ilme of the don8110n. Legacie8 are recognlsed on receipt or otherwise rf the charity has been notified of an impending di8tribution, the amount 15 known, and receipt 1$ expected. If the 8mount 18 not known, the legacy 15 treated as contlngent ass8t. 1.5 Expondlture Expenditure is recoonlsed once there ig a legal or constructive obllgation lo transfer economlc benefft lo a third paty, 11 is probable that a transfer of economlc benefits wlll be required In settlement. and the amount of the obligation can be measur8d reliably. Expendlture is Glassified by activity, The costs of each activity are made up of Ihe lotsl of direct Costs and shared ¢osts, including support costs involved In undertaking each actlvlly. Direct Costs attrfbutable to a slnglo actlvlty are allocated directly to that a¢livity. Shar8d costs whlch conlrlbule to more Ihan one acllvlty and support costs whlch ar8 not attrlbulable lo a slngle aollvity ara apporlloned beeen those activilles on a basls consistent with the use of resou5. Centr81 staff costs are allocated on the basis of time spent. and depredation chorges 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 2024 Accountlng pollcles (Contlnued Expendltura Is induded in the Statement of Financial Activilles on an accruals basis, excluslva of any VAT whlch can ba recovored. Certain exp8ndilure Is dlr8Ctly attrfbutable to spe¢lflc actlvllles and has been Included in those cost categorfes. Certain other c08ts. which are attrlbutable to more than one acllvity, are apportloned 8CTOS$ Cost categorfe8 on th8 bas1$ of an estimate of the proportion of time spent by staff on thosè actlvllle8. 1.6 T•nglbl• flxod 4¥•ets Tanglble fixed assets are Inltially measured at cost and subsequently measured at cost or valuation, net of depreclalion and any Impalnnent losses. Depr8ciatlon18 r8cognls8d BO a8 to write off the c08t or valuallon of as88ts less tholr rasldual value8 over Ihelr useful liv98 on the followlng bases., Fixtures and fittings Equlpment 20% stralght Ilno 20% $tralght Iln 1.7 Cagh and ca•h oqulval•nts Cash and cash equivalents Include cash In hand. deposits held at C811 with banks, other short-lemi Ilquld Investment8 wllh orlginal maturrf(le8 of thre8 months or1886, and bank overdrafts. Bank overdraft8 are shown withln borrowlngs in current li8billtl88. 1.8 Flnan¢lal Instruments The charlty has èlected to apply the provlsions of Sectlon 11 '8aslG Flnanclal Instruments, and Soctlon 12 'other Fln8n¢ial Instruments Issues, of FRS 102 10 811 of118 financial Instruments. Flnandal In8trum8nts are r8cognl$od In the charlty8 balance sheel when the ch8rlty becom88 paty to the eonlraclual provlslons of the instrum8nt. Fln8nd81 a88ets and Ilabllities are offs&t, wlth the net amounts presented In the financlal sl8t&m8nts, when there Is a legally enforceable rlghl to set off the recognised amounts and there Is an intentlon lo settle on net b88is or to reali$e the as$et aThJ settle the Ilabillty slmultaneously. 8•slc Iln•nclal assgts Basic financial assets, which Include debtors and cash and bank balances, are Inillally measured at transaction price Including transaction costs and are subBequenlly carrled at amortlsed cost usSrkg the effectlve interest method unless the arrangemenl constitutes a financlng transaction. where the Ir8nsactlon Is measur8d at the present Value of the future receip13 discounled al a market rale of Interest. Financlal assets classlfied as receivable wtlhin one year a not amortised. B•sl¢ flnan¢lJl 118bllltl•s 8851c financial liabilities, including creditors and bank loans are initi811y recognised al transacllon price unless the arrangement GOnstiteS a fln8nGing transactlon. where the debt instrurnenl is measured al the present value of the future payments dlscounled al a market rate of interest. Financlal liabilitles classlfied as payable wifftln one year are not amortisod. Debt instruments 8re subsgquenlly carried al amortised cost, using the effective interest rale method. Trade credllors are obligatlons to pay for goods or services that have been acquired In the ordinary course of operations from Suppliers. Amounts payable are classified a8 ujrrenl liabiliti85 if payment is du8 Wlthln one year or less. If not, they a presented as non-curr8nt liabilities. Trad8 cr8ditors are recognised initially at transaction price and subsequently measured at amortised cost using the effectlve interest method. 11
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcl•8 IContlThuod) Derncognltlon ofiinanclal Ilabllities Flnancial liabilitlos are derecognised whon the ¢harity's Contractual obllgallons explr6 or are dlscharged or cancolled. 1.9 Employèe boneflto The cost of any unus8d hollday enllllgmont Is recognlsed In the period in whlch tho employee's 8ervlce8 are recelved. Temlnatlon beneflts are recognlsed Immedlately as an expense when the charlty Is demonstrably ¢ommltted to temiinate tho employment of an employea or to provide termination ben8flts. 1.10 R6tlr•mont b•neflt• Payments to detlned conlrfbullon rallromenl banefit $¢h6mes are charged as an gxpgnse as thoy fall due. Crltl¢81 accountlng •¥tlmato8 and ludg•m•nts In the appllcatlon of tho ¢harlty'8 accounllng pollel88. the dlreclors are requlred to mak? ludg8m8nts, estlmat88 and a$sumptlOnS about the carrylng amounl of assets and liabllllles that are not Teadlly apparent from other sources. The estlmales and aB30claled assumptions are basad on historical experience and other factors Ihat are consldered to be rel6vanl. Actual results may dlffer from these estimates. Th& eslimates and undedylng a$sumpllon8 ar8 revlawed on an ongoing basls. Rèvislons to accounting es1imat8s ar8 rocognlsed In tha poliod in which the osllmale is revised where the revision affacts onty that perlod, or in the period of the revlsion and future perlods where the rev181on affects both currenl and future ods. Cor• Grant Fundlng Unro•trlctsd Re•trlct•d fund8 funds Total Tolgl 2024 2024 2024 2023 Donatlons and legacles Core Grant Funding 1,518 1,518 84,674 11,791 70,776 64,674 1,518 64,674 66,192 82,567 For the yoar endod 31 Maroh 2023 82,567 82,567 Grants recelvable for ¢ore actlvttleg Arts Council of Northern Ireland - Annual Fundlng Programme Belfast City Councll Core MultkAnnual Fundlng 52,114 12,560 S2,114 12,560 58.456 12.320 64,674 64.674 70,776 Induded within the Arts CounGil Annual Funding in the year ended 31 March 2024 was £52.114 of core InGome and £7.905 relatlng to programme costs. In the year ended 31 March 2023. the chaTIty received £58,456 of core Income and £3,905 relating to programme costs. 12-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from charltablo actlvlU•* Unrestricted R0Strlctod fund8 funds 2024 2024 Total Unrastrlcted Restrictsd nds funds 2023 2023 Total 2024 2023 Charltablo a¢tlvftl•$ Workshops & Commisslons Programmo related grants 10.792 10,792 4,239 4.239 143,710 143.710 99,446 99,446 10,792 143.710 154,502 4,239 99,448 103.885 P•rfornianc• r•lat•d gran18 analy•ls Charltab actlvltle• 2024 Charltsblo actlvltoes 2023 Portlcug BBC Chlldren In Need Goethe-lnstltut Ulsler Garden Village AGNI Lottery Bank of Ireland Belf88t Hart)our Clanmlll Houslng Communlty Foundatlon Northem Ireland Other 108,289 9.958 1,500 45.677 22.953 13,500 5,000 3,905 3,664 4,000 3,491 7,800 2,000 5.872 4.747 143,710 99,448 13-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expendlturo on ¢harltabl• actlvltlos 2024 2023 Artlst ¢08t8 S81arl8d Artists & Productlon fr881ance Productlon Volunteers Programm& Plannlng & Evaluatlon Venue Hlré Fllmlng, TechnScal, Equlpmenl & Co8tume8 Travel & Accomodatlon Marketing M18c8llan8ous Producllon C08t8 16,426 29,581 15.749 30,450 535 13,630 8,474 2,344 1.923 28,804 4,632 13.538 8,218 3,218 2.521 20,887 94,389 108,541 Share of gupport costs {88e nots 6) Share of governance costs (see nol8 6) 65.224 1,840 68.012 1.860 161.453 174,413 Analysls by fun Unr88tr1¢t&d funds Re8trfcted fundB 13,749 147,704 174,413 161,453 174,413 Fortho yèar ond•d 31 Mirch 2023 Restricted funds 174.413 14-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 8upport costs allocat•d lo actlvllles 2024 2023 Stsff cost5 DepcIatIOn Conlract servlc8 & admln Staff travel and expenses Or9anlsatlonal development Telaphone Printing, postage & 8tationery Rent & Tates Marketing Sundry Govemance c08t8 42,016 29,577 6,369 3.744 1,313 1.413 23,505 1.624 915 1,130 152 7,056 1,516 239 1,860 7,056 1,586 1,727 1,840 67,084 67,872 Analy••d b•lw••n'. Charltable acllvibe8 67,064 67,872 Nat movement In lund• 2024 2023 The net movem8nt In funds Is gtated after charYJlngl(credltlng}: Depreclallon of owned tanglble fix8d 88S8t8 296 Dlr•¢torn None of the dlr&¢tor8 (or any person$ connected wlth them) recelv¢d any remunfrratlon or baneflts from the charity durlng the year. 15-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Employee• Th8 average monthly number of 8mployees durfng the year was: 2024 Number 2023 Number Employmant C081$ 2024 2023 Wages and Salaries Other p8n8lon cost8 57.765 677 44,680 58,442 45,328 Romunorallon of Key Managomgnt P•rnonn•l The total amount of employee benefit recelved by th8 key management personnel was £58,442 (2023:£45,3261 10 Taxatlon The charity 18 axempt from taxatlon on itg activltles b8cau8e all its Income Is applled for charftable purp08es. 11 Tanglbl• flxod as•¢ts Flxtur•• •nd flttlno• Equlpmgnl Total Cost At 1 Aprll 2023 12,081 8,574 18.655 At 31 March 2024 12,081 6,574 18,655 Depreclatlon and Impalmient At 1 Aprll 2023 12,081 8.574 18.655 At 31 March 2024 12,081 6.574 18,655 Carrylng amount At 31 March 2024 At 31 March 2023 16-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Dobtor8 2024 2023 Amounts falling du• wlthln one year.. Trade debtors Prepayments and accrued Incom? 485 7,007 3.781 7,472 3,781 13 Cmdltors.. •mounts falllng duo wlthln on• year 2024 2023 Other taxatlon and 8oclal 8ecurlty Trade cr8dltor8 0th8r credltors Accru818 and deferred Income 876 1,404 3,503 3,879 545 701 1,650 9.662 2,896 14 R•tlrwn•nt benaflt •¢hem•• 2024 2023 D•fin•d contrlbutlon 8chom•8 Charge to proffil or108B in re8pecl of defined contrlbution schemes 677 The charfly opemt68 a daflned contrlbutlon wnslon scheme for 811 qu8llfylng employees. The assets of the 8chemo 8re hold separately from those of the charlty In an independenly administered fund. 17-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 IS Restrfrtod funds The restrlcted funds of the Charlty comprise the unexpended balance5 of donations and grants held on trust subject to speclffc condltlons by donors as to how they may be used. At 1 Aprfl 2023 Incornlng re$ource5 Rasourcos expended Tr8n8f8rs At 31 March 2024 ACNI Annual Funding Programme ACNI Art5 & Older Paop18 BBC Cultural Mulll-Annual Fundlng Bank of Ireland BCC Chlldren in N8ed - Second year of Small Grant Clanmlll Hou51ng Communlty Foundation Nl Belfast H8rbour ACNI Lottery H811fax Found8tlon - Medlum Grant CC&G8C Portlcus Vlenna 2,489 824 52,111 3.905 (54,6001 14.7291 12,560 3,491 (12,5601 {3,491) 9,958 7.600 2,000 3,000 4,000 18,5921 15.699) 12,0001 11.1701 (1.3671 1,368 1,901 1,830 2,633 1,030 <1,030) 219 40.261 219 114.940 106.289 720 1.500 {31,8101 17201 (15,000) Go6the In8Uluts Cultural Brldge {v18 Beyond Skin) Int6m8tionales Jugendt8nzth6ater-Dulsburg Ulster Garden Vlllag88 13.500 220 12201 6,817 3,917 (999) (3,917) 5.618 67.827 208,384 (147,704) 128.507 18-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Restrlctod lund• (Contlnugd) Prevlous y•ar: At 1 Aprll 2022 Incomlng Resources re8ourc8• expended Trnnsfer8 At 31 March 2023 ACNI Annual Fundlng Programme ACNI Arts & Older People BBC Cultural Multl-Annual Fundlng Bank of Iroland BCC Children In Need - Second year of Small Grant Creatlva Schools Community Foundation Nl - Carer3 Fund Enkalon Foundation E8mg9 Falrbalrn Foundatlon H811f8x Foundatlon- Medlum Grant Hon IrS$h Portlcu8 Vlenna Sacond ol Three years st Anne's Cathedral Bella8t Goethe Inslltute Cultural Brklg8 (vla Beyond Skln) 2.489 1.947 58,455 3.905 158,455) (5,028) 2,489 824 12,320 3,684 (12.320) 13,664} 795 22.953 888 (23,748) (888) 3,311 150 {3,311) 1150) {5CN)> 500 4,000 (4,000) (1,000) 1.000 43,375 1.354 45,677 {48,791) (1.354) 40,261 13.500 13.500 600 (381) 219 Inlemallonales- Jugendtsnzth6aler-Dulsburg Dublln Youth 08nce Company Reslllence Contract Mid Ulster OC Communlty Rela16on$ Coundl Other Grants 2,907 11,791 (8,081) 6,817 1.002 (1,002) 11,0401 (720) 20 1,040 720 5,000 (1.1031 3,917 61,330 182.013 {174.413) 11.103) 67,827 19-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Rèstrl¢ted funds Icontinued Arts Councll of Northern Ireland support from thelr Annual Funding Programme towards the core ¢08ts of the organisation. Arts Councll of Northern Ireland conlributed a grant from thelr Organi88tions Emergency Prograrnm8 tOW8rd8 programma c061$. 88lfast Clty Council support from Ihelr Cultural Multl•annual Grant programmg towards the corè cos18 of thé organlsatlon. 88C Chlldren In Need Ihlrd flnal year of Maln Grant towards lh6 Young Carars prolo¢t rastrlcted from the prevlou8 y6ar un8pent. BBC ChSldfen in Need second year of Sm411 Grant lowards Sutemos Youth Engagemanl Projact restrlcted from the prevloug year unspent. Communlty Foundallon North8rn Ireland 3UPPOrt from the Communlty Arts, Culture & Heritage fund toward8 the Llttle Stranger Prolect Porucus Vlenna granted the $8cond of three-year progr8mme fundlng. 16 Unrejtrlctsd fund• The unrestriGted funds of the charity compris8 the unoxpended balanGes of donallons and grants whlch are not sublect to sp8Giflc conditionB by donors and grantors as lo how they may be used. The88 Includ8 designated funds which have been ¥ot 88lde out of unrestricted fund8 by the trustees for specific purpo8e8. Tr•n•for8 At 31 March 2024 Al 1 Aprll 2023 Incomlng ro8ourc•8 Re8ourc•8 •xp•nd•d General fund8 15,380 12.310 (13.7491 13,941 Pr•vlou• year: Incomlng rajourl R•Bour¢¢• p•nd•d Tr•nsf•rs Al 31 M•rGh 2023 2022 General funds 10,038 4.239 1,103 15,380 17 R•latod party tranjactlons There were no di5closoble related paty transadon$ durlng the year {2023 - nonè). 18 Analy$l$ of ¢hangos In ngt fund• The ¢harfty had no matedal debt durlng the year. -20-
DU DANCE (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Cash generatod from operotlons 2024 2023 Surplus for the year 59.241 11,839 Adjustment8 for. D8pre¢latlon and Impalrment of tanglbl6 Ilxed assèts Movement8 In worklng ¢apital.' {Increaseydecreas8 In d8btors Increasel{decrease) In cr8dltor8 (3,6911 8.766 5,082 {2,943) C•ih g•n•raled from op•ratlons 62,316 14,276 21