SCOTTISH DOCUMENTARY INSTITUTE
At the intersection of art and industry, Scottish Documentary Institute champions the independent documentary field in Scotland and beyond, through the nurturing of filmmakers and audiences.
The trustees present their annual report and financial statements for the year ended 30 November 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Associaton, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
Scottish Documentary Institute (SDI) was established in 2004 to nurture documentary filmmakers and audiences, and to advocate for the unique and vital contribution of independent documentary to the film industry ecosystem and to our society.
We believe in the power of documentary to spark critical thinking and to inspire positive social change, in a generous and thought-provoking way.
Through training, funding, inspirational events and distribution, we deliver a slate of development opportunities to benefit all Scotland-based directors and producers and support them on a national and international level. We also offer a range of programmes to international filmmakers and we actively collaborate with documentary organisations around the world to champion and celebrate the art form.
In the current times too often defined by polarisation and sensationalism, independent documentary is needed now more than ever. But it chronically struggles to be funded and distributed. And the filmmakers bringing to the screen a kaleidoscope of experiences, critical and ambitious films, struggle to sustain a career.
To challenge the status quo, SDI has made its priority to systematise filmmaker-led support, to promote the advancement of equity (i.e. taking individual needs into consideration to reach an equal outcome rather than offering the same resources and opportunities to everyone) in the documentary sector, and to support the dissemination of documentaries towards wider audiences, and more specifically young audiences.
WHAT WE DO
Based on over two decades of practising, learning, listening and collaborating with the industry and filmmakers, our work is driven by passion and openness.
We nurture new and existing talent to develop their careers and contribute to a fairer, more sustainable film industry in Scotland and internationally by:
Delivering practical and inspirational training opportunities (extended programmes, workshops and short sessions) in a reactive manner, closely monitoring the needs of the sector;
Offering financial support for filmmakers taking part in our training initiatives through paid participation, development grants and commissions;
Developing a Universal Basic Income pilot programme for Scotland-based filmmakers.
We support compelling, thought-provoking documentary filmmaking driven by vision and urgency by:
Funding ambitious and visionary filmmakers in the early stages of project development through grants;
Commissioning topical and ambitious short documentaries;
Delivering inspirational events at the intersection of art and industry, led by influential filmmakers and professionals;
Exploring new and more impactful workshops and events formats to adapt to an ever changing sector.
We grow diverse communities of filmmakers in Scotland and internationally, based on collaboration and solidarity by:
Placing equity (i.e. taking individual needs into consideration to reach an equal outcome rather than offering the same resources and opportunities to everyone) at the core of our strategy and activities;
Collaborating with organisations working at deeper and more targeted levels of the cultural and social sectors to adapt and shift our systems and behaviours;
Connecting individuals on local, national and international levels through networking opportunities;
Delivering international workshops, supported by the British Council, re-placing the Global Majority at the centre of our industry.
We cultivate an interest in the power of documentary films to spark empathy, critical thinking and inspire positive social change by:
Collaborating with social, cultural organisations and grassroot communities to deliver regular documentary screenings across Scotland;
Distributing our commissioned short documentaries locally, nationally and internationally, in festivals, cinemas, on streaming platforms and within communities;
Delivering an audience engagement pilot focussed on independent documentary, in partnership with Screen Scotland and the British Film Institute, to ensure more Scotland-based audiences are exposed to the powers of documentary.
OUR VALUES
Experimentation
We build safe spaces of experimentation in which everyone is invited to actively participate, feed into, and learn, and from which further action and projects may grow.
Openness
We listen with an open mind, and welcome being challenged, as we share knowledge and experiences, especially when it comes from a place of lived experience.
Passion
We are committed to advocacy for independent documentary and nurturing of filmmakers’ vision.
Accountability
We acknowledge that SDI and the cultural establishments of which we are part, which fund our work, or control visibility and status, are still only at the start of a transformation towards true representation.
Positionality & Intersectionality
We are committed to adopting intersectional frameworks in all that we do, recognising that a person’s experiences are based on multiple dimensions or identities.
Sharing
We believe that power and funding should be equitably shared.
Bridging the Gap
Bridging the Gap is one of the leading documentary new talent initiatives in the UK, offering development training, a cash budget, and one year of international festival distribution to emerging filmmakers based in Scotland and Northern Ireland.
It is designed to offer up-and-coming talent a stimulating, supportive, and collaborative space to explore the medium of creative documentary and get the opportunity to have their idea commissioned for the big screen.
Each year, 12 filmmakers are selected to take part in the intensive training portion of the programme and up to 6 filmmakers are commissioned and financed to deliver their short films.
The commissioned filmmakers and projects for the 2022-23 season of Bridging the Gap were:
Big Moves by Sarah Grant
A Border Between Us by Riad Arfin
Friends on the Outside by Annabel Moodie
Never Mind Walnut Street by Marta Dyczkowska (Northern Ireland)
Pembe Ay (Pink Moon) by Meray Diner
The Sound of the Wind by Maria Pankova
The films premiered at Edinburgh International Film Festival and have been distributed internationally since. Highlights include awards at the Oscars-qualifying Slamdance Film Festival, Glasgow Short Film Festival, as well as selections to POFF Shorts Film Festival, True/False Film Festival, Hot Docs Film Festival alongside UK and Scotland-based festivals.
‘I cannot put a finger on why or what made this workshop a sanctuary, but I'm grateful that it was one. The tutors and participants are thinking about film on a level that's challenging in the best way.’
Bridging the Gap 2022-23 participant
‘I now feel significantly more empowered as an emerging documentary filmmaker. These workshops have given me a greater understanding of how to develop a strong narrative. I now feel ready to write convincing proposals and deliver impactful pitches.’
Bridging the Gap 2022-23 participant
Masterclasses & Panel Discussions
Scottish Documentary Institute regularly organises and moderates free masterclasses, panel discussions and documentary performances with UK and international guests, often in collaboration with local festivals and organisations. Some of these events are recorded and become resources on the institute’s website for archival and online educational purposes.
In 2022-23, a host of speakers were welcomed, for online and in-person events, including:
Saeed Taji Farouky’s documentary performance on absence on screen;
Mila Turajlic’s documentary performance on archive and memory;
Sreemoyee Singh, director of And, Towards Happy Alleys, in conversation and live music;
Academy Awards short-listed and nominees, including winner Daniel Roher (Director of Navalny), Shaunak Sen (Director of All That Breathes), Violet Feng (Hidden Letters), Ondi Timoner (Last Flight Home), Laura Poitras (All the Beauty and the Bloodshed), Abdallah Al-Khatib (Little Palestine), Sam Green (32 Sounds), Maite Alberdi (The Eternal Memory);
Anti-Racism and Positionality and Narrative Appropriation Workshops with Rico Johnson-Sinclair;
Edinburgh Pitch Insights: discussions with former Pitch participants, including Simon Chambers and David Rane (Much Ado About Dying), Mirisa Neff (This is National Wake) and Borja Alcalde (La Sagrada Familia);
Anna Hints (Smoke Sauna Sisterhood) and Ella Glendining (Is There Anybody Out There?) for two Circle Sessions (intimate director-led conversations for filmmakers, producers and cinematographers).
‘Enjoyment, education, escapism, inspiration. Inspiration for my own projects, and getting closer to the beautiful doc community in Edinburgh.’
Audience Member on performance and lecture by filmmaker Mila Turajlic
‘An aptly blank screen as Saeed Taji Farouky delivers a lecture on structural absence in a radical documentary last night — Death is Certain But Not Final. Absence as a political act. Absence as a space for an audience to imagine perfection. A lesson in every way. Thanks to the Scottish Documentary Institute.’
Audience Member on performance and lecture by filmmaker Saeed Taji Farouky
Delegations
Delegations offer Scotland-based producers and filmmakers an opportunity to attend the most prominent international documentary festivals.
In 2022-23, 31 Scotland-based producers and filmmakers were supported to attend IDFA, Clermont-Ferrand International Short Film Festival, CPH:DOX, Scottish Showcase at Cannes Docs and Sheffield DocFest in person and to represent the vibrancy of the Scottish independent documentary scene internationally.
Consultancies
Throughout the year Scottish Documentary Institute offers professional consultancies to Scotland-based filmmakers, for projects (shorts and features) in development, production or distribution.
A total of 55 applications were received in 2022-23 and 51 of them were selected to receive a consultancy. Applicants are then steered towards opportunities run by the institute and other international and UK-based documentary organisations.
Submitted projects are also tracked and offered follow-up short consultancies on an individual basis and where needed.
Edinburgh Pitch
The Edinburgh Pitch is an international documentary pitching forum for independent filmmakers and production companies developing and raising finance for urgent, challenging, engaging authored feature films.
In a supportive, lab-like environment, the 12 selected international projects are invited to take part in a preparatory workshop before pitching to an industry panel and being offered one-to-one meetings.
The 17th edition of the Edinburgh Pitch, the first in person since 2019, was a success on all fronts.
It gathered an audience of 100+ Observers (primarily film students & Scotland-based industry professionals), a small but open-minded and generous panel (POV/America Re-Framed, SVT, MUBI, ARTE La Lucarne, DA Films, Taskovski Films, Conic, Visions du Réel, DAE, InDocs, Screen Scotland) and 12 projects from all corners of the world: 20 Miles Apart (Pakistan), Acting Classes (Kazakhstan), The Fish That Never Swam (Scotland/UK), Fragments of Us (Turkey), Keith & I (UK), Prabha (India), Queens of Joy (Ukraine), The Sinister List (France), A State of Emergency (US), Still Pushing Pineapples (UK), Super Nature (Scotland/UK), Unfiltered (US)
For the first time in the history of the Edinburgh Pitch, Observers were offered the chance to cast their votes and award their favourite project. The Audience Award (£3,000) and Industry Award (£2,000) were made possible by the players of the People Postcode Lottery and awarded funds from the Postcode Culture Trust.
The Audience Award went to Prabha by Vinita Negi (India) and the Industry Award to Acting Classes by Sasha Shegai (Kazakhstan), with a special mention to Unfiltered by Chelsi Bullard (US).
‘I haven't been more inspired and confident about the project as I am now! You gave me fuel to carry on this journey.’
Sasha Shegai, filmmaker and winner of the Edinburgh Pitch Industry Award 2023
‘It has been a long, solitary journey making this film. We have found allies and supporters in the SDI team at a very critical stage. The monetary award will help us keep working on the edit. We want to thank the ever-generous and ever-supportive SDI team for being our champions.’
Vinita Negi, filmmaker and winner of the Edinburgh Pitch Audience Award 2023
WRITE NOW
In our role as a charity and an intermediary between funders, industry, artists and audiences, Scottish Documentary Institute is in a unique position to support directors at an early development stage, which can be one of the most fragile in the process of making a film.
The WRITE NOW Early Stage Documentary Development Fund aims to support independent Scotland-based directors in the early stages of developing their first or second feature documentary. It is designed to provide an initial boost to kickstart the creative process and lay the first building blocks for a strong foundation to develop a distinctive, story-driven feature documentary. Our grantees can use this opportunity to take risks, explore their story, and have time to research, write and plan ahead.
The response to the inaugural call for submissions has exceeded our expectations, reflecting the vibrant landscape of documentary filmmaking in Scotland. We received 52 applications, most of them of a very high calibre.
The following grantees received a £3,000 grant, as well as development support from SDI and independent consultants:
Marie Lidén
Iain Mitchell
Isa Rao
Carla Shah
San San F. Young
‘Created by the visionary and experienced team at Scottish Documentary Institute, WRITE NOW will be instrumental in bringing about a broad and fascinating range of Scottish feature documentaries. By funding both the thinking and writing stages, Write Now elevates these crucial steps to a level of importance they have hitherto not generally had, and this will encourage and enable directors to be much clearer about their film story before shooting anything.
In the spirit of thinking outside the box that the fund inspires, I found the vision, originality and ambition of the first round applicants humbling.’
Geoffrey Smith, award-winning filmmaker and educator, who took part in the selection process
STORIES & CONNECTING STORIES
Stories is an intensive residential filmmaking laboratory supported by and delivered in collaboration with the British Council.
In 2022-23 Stories workshops were delivered in Morocco, China and Myanmar, and the second edition of the international mentorship scheme, Connecting Stories, for documentary filmmakers developing their first or second feature film, from Africa, Asia and the Middle East, came to a close.
Scottish Documentary Institute has been successfully collaborating with the British Council and local partners on local filmmaking workshops for 10+ years now, working with over 190 participants from 14 countries.
Short documentaries produced in 2022-23 through the Stories programme include:
Moroccan Stories: Susanna (by Safaa Bendhiba), The Land (by Omar Hazmiri), My Hair is the View (by Safae and Sanae Lahgazi Alaoui), The Mind of a Thief (by Yasmine Mahjoubi), Smart City (by Yassine El Amiri).
Hangzhou Stories: All Quiet on the Westlake (Wei Zishuo), As You Fade Out (Yingzhi Liuling), Brewing for Happiness (by Yuhong Pang), Implanting Memories (Ting Zhang and Wenjia Gu), Nomad Community (Woody and Wen Zhao).
Myanmar Stories: The Bus Driver (by Ku Ki), I Found My Yellow (Shin Thandar), Unhappy Girl (Gabriel Htoo), Lollipops (Yadanar Oo), Religiosa (Han Oo Htet).
HELENA SOLBERG RETROSPECTIVE
Helena Solberg is a pioneer of political documentary and is credited as the only woman of the Cinema Novo movement in Brazil in the 1960s. Her films are concerned with the social, political and representational issues facing women and the Latin American diaspora. They often engage with feminist storytelling, by focusing on women’s testimonies, as a way to expose and oppose the systems of power in place in the era. But despite her extensive filmography, international acclaim and importance as a rare feminist presence to emerge from the Cinema Novo movement, her work remains uncharted to most audiences.
The aim of this retrospective was to bring into view her extensive body of work as well as her experience of working as a woman filmmaker across the decades, a valuable insight for present and future concerns.
In addition to a series of screenings in Glasgow and Edinburgh, a conversation between Helena Solberg and Mila Turajlic was organised in Edinburgh, offering audiences the opportunity to connect with Helena directly and ask questions.
This retrospective was a success in engaging new and younger audiences and consolidating our collaboration with our Scotland-based partners, Invisible Women and Cinemaattic. The recording of the conversation with Helena Solberg will be launched in 2024 on our website, to celebrate the release of Helena’s latest film.
GLASGOW NETWORKING EVENTS
Post-pandemic, we wanted to help bring closer together the independent documentary producing community in Scotland, support emerging producers and offer a safe and non-judgemental space to start important discussions.
In 2023, we organised a series of informal networking events in Glasgow, some alongside/in partnership with festivals or industry events, others as standalone gatherings, bringing together between 20 to 50 industry professionals and emerging talent at a time.
This was also the opportunity for us to increase our activity offering in Glasgow, where a lot of the independent documentary filmmakers are based.
IMPACT
Through its carefully designed array of training and mentoring initiatives and its active grassroot engagement, SDI is providing a 'talent ladder' and a stimulating environment for Scotland-based and international filmmakers to develop their projects, hone their skills and establish a presence in the independent documentary industry. We want to ensure that future generations of documentary makers can develop and sustain the art and business of documentary storytelling for a global and diverse audiences.
We have a robust monitoring and evaluation framework in place, and we are collecting data and feedback which tell us how our various initiatives perform against key outcomes. In 2022-23, across all our activities, our evaluation framework has shown a consistent growth in:
Industry knowledge: more filmmakers and audience members have considerably reinforced their understanding of the industry.
Confidence: filmmakers are more confident in their work and their projects.
Network: filmmakers and audience members have considerably developed their connections to the industry
Career progression: more filmmakers have taken advantage of the talent ladder, being successfully supported through several initiatives.
Diversity: more filmmakers from historically marginalised communities have applied and have been selected to our programmes.
Fundraising
2022-23 marked the start of our three-year funding from the Postcode Culture Trust (£75,000 per year). This was a huge step towards the diversification of our income and an invaluable support for the delivery of our strategic objectives and ambitious programmes.
We also actively continued approaching new funders and developing relationships in the cultural sector, at the international, national and local levels.
Communications & Marketing
We updated our Communications Strategy in December 2022, with the support of an external consultant, to reflect the changes put into practice in the organisation since the change of Director in September 2022.
The implementation of the updated strategy resulted in an immediate increase of our engagement rate on social platforms: +26% (3.7K) accounts reached for the period of December 2022 - November 2023 and a 34% follower growth rate increase since December 2022.
In November 2023, our newsletter had 3,506 subscribers and an average opening rate of 35% (for reference, most organisational newsletters average 15%).
2022-23 was very much a transitional year for the organisation, focussed on taking stock and reviewing our strategies.
And whilst delivering our regular activities, we have been moving forward at pace to further champion independent documentary and develop audiences for it in Scotland and in the UK, and to innovate and increase our offering for filmmaker-based support (as opposed to project-based support), advocating for more equity in the sector.
THANK YOU
Scottish Documentary Institute would not be able to deliver its activities without the support and trust of our main funders, Screen Scotland, Postcode Culture Trust, British Council and Northern Ireland Screen. We also want to thank Film Hub Scotland and JTH Charitable Trust for the support they have provided us in 2022-23.
Lastly, we are immensely grateful to the filmmakers who trust us with their projects and their careers, providing us with vital feedback on our activities and promoting our work in increasingly wider circles; to the audiences who support our public activities; and to all the organisations we partner with on a regular basis.
The results for the year are set out in the Statement of Financial Activities. The charity had total incoming resources for the year of £737,805 (2022 : £495,339) and total resources expended of £550,677 (2022 : £473,282) resulting in net income of £187,128 (2022 : £22,057).
Total funds at 30 November 2023 are £396,697 (2022 : £209,569) comprising unrestricted reserves amount to £179,809 (2022 : £165,662) and restricted reserves of £216,888 (2022 : £43,907).
It is the policy of the charity that free reserves, defined as those unrestricted funds not designated or tied up in fixed assets, should equal approximately one months of overhead costs and 6 months of salaries. At the present time the trustees consider that this equates to a reserves target of approximately £100,000. trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding or significant unexpected expenditure, 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 trustees have examined the major risks which the charitable company faces and confirm that there are policies, procedures and contingencies in place to manage and reduce these risks. The risk register is reviewed annually and the trustees receive regular reports on the management of significant risks.
The charity is a company limited by guarantee incorporated on 3 July 2014. It received recognition as a Scottish Charity by OSCR on 10 April 2019. It is governed by its Articles of Association which establishes the objects, powers and governance arrangements.
The structure of the charitable company consists of:
Members - who have the right to attend the AGM
Trustees - who control and supervise the activities of the charitable company and are responsible for monitoring the financial position
In the event of the charitable company being wound up, each of its members is required to contribute an amount not exceeding £1.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Recruitment and appointment of trustees
The minimum number of trustees is five and the maximum is fourteen. A person may be elected as a trustee by the members of the company at a General meeting or by existing trustees as required from time to time. A trustee may hold office for a period of four years and will then be eligible for re-election for a further period of four years.
Induction and training for trustees
Trustees are inducted through a shared set of introductory documents and encouraged to attend relevant EVOC training to support their efforts as charity trustees and operate according to OSCR regulations.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
Board & Staff
Debbie Christie was appointed Chair of our Board of Trustees on 28 March 2023.
Maria Mackenzie, Head of Fundraising, left the organisation in September 2023 and we started looking for her replacement in November 2023.
Milda Valiulytė joined our team in October 2023 as Project Coordinator.
Flore Cosquer (Managing Director), Colleen Henry (HR & Finance), Dr Alexandra Colta (Talent & Distribution) and Debora Bottino (Communications & Marketing) remain part of the team.
The trustees, who are also the directors of Scottish Documentary Institute for the purpose of company law, are responsible for preparing the Trustees' 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 trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Thomson Cooper were appointed as auditor to the company and a resolution proposing that they be re-appointed will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Scottish Documentary Institute (the ‘charity’) for the year ended 30 November 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
proper accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: existence and timing of recognition of grant income and the posting of transactions to the correct funds. We discussed these risks with management, designed audit procedures to test the timing and existence of donations and grant income, including reviewing of grant paperwork and terms and conditions, reviewing the allocation of costs against the correct funding and reviewed areas of judgement for indicators of management bias.
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the officers and other management (as required by the auditing standards). We focused on specific laws and regulations which may have a direct material effect on the financial statements or operation of the charity, including the Charities and Trustees Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
We assessed the extent of compliance of the laws and regulations identified above by inspecting any legal correspondence and making enquiries of management.
We reviewed the laws and regulations in areas that directly affect the financial statements including financial and taxation legislation and considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.
With the exception of any known or possible non-compliance with relevant and significant laws and regulations, and as required by the auditing standards, our work in respect of these was limited to enquiry of the officers and management of the company.
We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. However, the primary responsibility for the prevention and detection of fraud rests with the trustees. To address the risk of fraud we identified internal controls established to identify risk, performed analytical procedures to identify unusual movements, assessed any judgements and assumptions made in determining accounting estimates, reviewed journal entries for unusual transactions and identified related parties.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Other matters
In the previous accounting period the trustees considered that the audit requirement of Regulation 10(1) (a) to (c) of the Charities Accounts (Scotland) Regulations 2006 (as amended) did not apply, and also took advantage of audit exemption under s477 of the Companies Act. Therefore the prior period financial statements were not subject to audit.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charity’s trustees, as a body, in accordance with Section 44(1) (c) of the Charities and Trustees Investment (Scotland) Act and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Scottish Documentary Institute is a private company limited by guarantee incorporated in Scotland. The registered office is Caledonian Exchange, 19A Canning Street, Edinburgh, EH3 8HE.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The 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 convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. The trustees have considered a period of 12 months from the date of approval of the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other 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 received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Irrecoverable VAT is charged as an expense against the activity for which the expenses arises.
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. The cost of additions less than £500 are not capitalised.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Included in donations are the following donations of services/goods received in the year:
Film Tax Credits
Salary recharges
Project costs
Production overheads
Travel and subsistence
Office consumables
Insurance
50/50 Campaign costs
Bank charges
Bad debts
Marketing
Rent
Legal and professional fees
Meeting costs
Accountancy/Independent Examiner Fees
Governance costs includes payments to the auditors of £5,500 for audit fees (2022- £3,609 Independent Examiner's fees).
One trustees (or any persons connected with them) received reimbursement of expenses from the charity during the year totalling £503 (2022 : £769).
During the year the charity used the services of the following trustees as follows:
Noe Mendelle £10,623 Production costs
Phil Adams £ 2,400 Communications strategy
The services were under normal business terms.
The average monthly number of employees during the year was:
The total remuneration received by key management personnel was £57,739 (2022 : £39,250). The Trustees and the manager of Docscene are considered to be key management.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £5,045 (2022 - £5,193).
Docscene 11, 12, 13 & 14- funded by Creative Scotland and Northern Ireland Screen the project aims to develop documentary talent, ideas and projects by providing a slate of training and mentoring initiatives; retain talent in Scotland; encourage diversity whilst promoting Scotland as an international creative documentary hub.
Right Here - funded by Creative Scotland the project aims to support Documentary Filmmakers make the transition to 30-minute TV documentary Films and Scottish Stories to be broadcast on BBC Scotland.
Diversity in Doc - a campaign seeking to improve diversity in documentary production.
Strategy Development - funding to consider the organisation's strategy going forward, the deficit is due to the final funding to be received once the final report is submitted.
50:50 - a campaign seeking to increase the percentage of documentaries produced by women to 50%
New Voices - a mentoring, career coaching and industry awareness project for female and non-binary emerging documentary talent in Scotland.
Women's Network - a network for female documentary producers in Scotland.
British Council
UK/Poland Collaboration - the project will be the first step towards an ongoing and ambitious cooperation to explore co-production and distribution avenues between Poland and Scotland through activities curated by SDI and moderated by Polish Docs.
Stories - Funded by British Council, Stories is an intensive residential filmmaking laboratory supported and delivered in collaboration with British Council, during which emerging filmmakers are empowered with the creative and practical tools to examine their sense of identity and nationality through film:
Hangzhou Stories - A film training programme for 10 filmmakers based in Hangzhou, China to produce 10-minute documentaries over 4 months.
Myanmar Stories - A film training programme for 10 emerging LGBTQIA+ filmmakers in Myanmar to produce 5 films over a 12-week period.
JTH Charitable - Networking and training workshops in central Glasgow.
Film Hub Scotland – In Conversation with Helena Solberg - Part of FHS Pitch Pot Fund supported through funding from Screen Scotland and National Lottery funding from the BFI consisting of a season focusing on the filmmaker Helena Solberg with screenings and a one-off unique conversation with Mila Turajlic.
EURODOC - An international lab for independent documentary producers, hosted in Scotland for 10 to 12 producers being selected to take part.
WRITE NOW - Early Stage Development Fund aims to support independent Scotland-based directors in the early stages of developing their first or second feature documentary.
These are unrestricted funds which are material to the charity's activities made up as follows:
Incoming resources
Resources expended
Transfers
Incoming resources
Resources expended
Transfers
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
During the year the charitable company invoices costs of £8,676 (2022 : £6.335) to SDI Productions, a company with Noe Mendelle as a director. SDI Productions invoiced £66 (2022 : £11) of costs to the charitable company in the year. The balance due/from SDI Production at 30 November 2023 is £nil (2022 : £nil).
During the year the charitable company also received £12,000 (2022 : £12,000) of donations in kind of equipment and services from SDI Productions Limited.
The charity had no debt during the year.