Charity registration number SC049206 (Scotland)
Company registration number SC481435 (Scotland)
SCOTTISH DOCUMENTARY INSTITUTE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
SCOTTISH DOCUMENTARY INSTITUTE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
P Adams
Dr S Ahsan
S Akinyelure
Ms K Bartlett
D Christie
M Mangan
Prof N Mendelle
G Perrotta
N Usher
Charity number (Scotland)
SC049206
Company number
SC481435
Registered office
Caledonian Exchange
19A Canning Street
Edinburgh
EH3 8HE
Auditor
Thomson Cooper
3 Castle Court
Carnegie Campus
Dunfermline
Fife
KY11 8PB
SCOTTISH DOCUMENTARY INSTITUTE
CONTENTS
Page
Trustees' report
1 - 11
Independent auditor's report
12 - 14
Statement of financial activities
15
Balance sheet
16
Statement of cash flows
17
Notes to the financial statements
18 - 30
SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 1 -

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).

PURPOSE

 

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.

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 2 -

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:

 

 

We support compelling, thought-provoking documentary filmmaking driven by vision and urgency by:

 

 

We grow diverse communities of filmmakers in Scotland and internationally, based on collaboration and solidarity by:

 

 

We cultivate an interest in the power of documentary films to spark empathy, critical thinking and inspire positive social change by:

 

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 3 -

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.

 

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 4 -
HIGHLIGHTS & IMPACTS
CAREER DEVELOPMENT OPPORTUNITIES

 

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:

 

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

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 5 -

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:

 

‘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.

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 6 -

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

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 7 -

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:

 

‘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:

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 8 -

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:

 

 

 

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 9 -

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%).

Plans for future periods

 

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.

Financial review

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.

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 10 -

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.

Structure, governance and management

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:

 

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:

P Adams
Dr S Ahsan
S Akinyelure
P Bachman
(Resigned 3 February 2024)
Ms K Bartlett
D Christie
D Cumings
(Resigned 3 April 2023)
E Gallagher
(Retired 5 September 2023)
S Kooy
(Retired 13 March 2024)
M Mangan
Prof N Mendelle
G Perrotta
N Usher
M Johnston
(Resigned 10 March 2023)

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.

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 11 -

Board & Staff

 

Statement of trustees' responsibilities

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.

Auditor

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.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

D Christie
15 August 2024
SCOTTISH DOCUMENTARY INSTITUTE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF SCOTTISH DOCUMENTARY INSTITUTE
- 12 -

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:

-

give a true and fair view of the state of the charitable company's affairs as at 30 November 2023 and of its incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

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.

Conclusions relating to going concern

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.

SCOTTISH DOCUMENTARY INSTITUTE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF SCOTTISH DOCUMENTARY INSTITUTE
- 13 -
Matters on which we are required to report by exception

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.

Responsibilities of trustees

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.

Auditor's responsibilities for the audit of the financial statements

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.

Extent to which the audit was considered capable of detecting irregularities, including fraud

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.

SCOTTISH DOCUMENTARY INSTITUTE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF SCOTTISH DOCUMENTARY INSTITUTE
- 14 -

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.

Fiona Haro (Senior Statutory Auditor)
for and on behalf of Thomson Cooper, Statutory Auditors
Dunfermline
27 August 2024
SCOTTISH DOCUMENTARY INSTITUTE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 15 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
2
-
30,400
30,400
39,540
30,100
69,640
Charitable activities
3
79,453
589,869
669,322
6,406
392,997
399,403
Investments
4
1,117
-
1,117
56
-
56
Other income
5
34,702
-
34,702
26,240
-
26,240
Total income
115,272
620,269
735,541
72,242
423,097
495,339
Expenditure on:
Raising funds
6
-
6,000
6,000
-
-
-
Charitable activities
7
69,906
479,735
549,641
54,297
418,985
473,282
Total expenditure
69,906
485,735
555,641
54,297
418,985
473,282
Net incoming resources before transfers
45,366
134,534
179,900
17,945
4,112
22,057
Gross transfers between funds
(38,447)
38,447
-
(12,000)
12,000
-
Net income for the year/
Net movement in funds
6,919
172,981
179,900
5,945
16,112
22,057
Fund balances at 1 December 2022
165,662
43,907
209,569
159,717
27,795
187,512
Fund balances at 30 November 2023
172,581
216,888
389,469
165,662
43,907
209,569

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

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
SCOTTISH DOCUMENTARY INSTITUTE
BALANCE SHEET
AS AT
30 NOVEMBER 2023
30 November 2023
- 16 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
12
5,988
6,053
Current assets
Debtors
13
127,374
67,635
Cash at bank and in hand
277,281
148,346
404,655
215,981
Creditors: amounts falling due within one year
14
(21,174)
(12,465)
Net current assets
383,481
203,516
Total assets less current liabilities
389,469
209,569
Income funds
Restricted funds
16
216,888
43,907
Unrestricted funds - general
172,581
165,662
389,469
209,569

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 15 August 2024
D Christie
Trustee
Company registration number SC481435
SCOTTISH DOCUMENTARY INSTITUTE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 17 -
2023
2022
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
21
130,145
66,793
Investing activities
Purchase of tangible fixed assets
(2,327)
(2,444)
Investment income received
1,117
56
Net cash used in investing activities
(1,210)
(2,388)
Net cash used in financing activities
-
-
Net increase in cash and cash equivalents
128,935
64,405
Cash and cash equivalents at beginning of year
148,346
83,941
Cash and cash equivalents at end of year
277,281
148,346
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 18 -
1
Accounting policies
Charity information

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.

1.1
Accounting convention

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.

1.2
Going concern

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.

1.3
Charitable funds

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

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

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the 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.

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 a contingent asset.
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
1
Accounting policies
(Continued)
- 19 -
1.5
Expenditure

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.

1.6
Intangible fixed assets

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:

Website costs
20% Straight Line
1.7
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. 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:

IT Equipment
20% Straight Line

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

1.8
Impairment of fixed assets

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).

1.9
Cash and cash equivalents

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

SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
1
Accounting policies
(Continued)
- 20 -
1.10
Financial instruments

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

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

Basic financial liabilities

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

 

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

 

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

Derecognition of financial liabilities

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

1.11
Employee benefits

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

 

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

1.12
Retirement benefits

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

SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 21 -
2
Donations and legacies
Restricted
Unrestricted
Restricted
Total
funds
funds
funds
general
2023
2022
2022
2022
£
£
£
£
Donations and gifts
-
39,540
-
39,540
Donated goods and services
30,400
-
30,100
30,100
Donated goods and services

Included in donations are the following donations of services/goods received in the year:

 

Total
Total
2023
2022
£
£
SDI Productions (in-kind)
12,000
12,000
University of Edinburgh (in-kind)
-
12,000
Delegations Festivals & accreditation discount (in kind)
1,250
-
Delegations Subsistence/Travel expenses (in kind)
14,450
6,100
Film Hub
2,700
-
30,400
30,100
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 22 -
3
Charitable activities
2023
2022
£
£
Sales within charitable activities
5,205
6,533
Performance related grants
664,117
392,870
669,322
399,403
Analysis by fund
Unrestricted funds - general
79,453
6,406
Restricted funds
589,869
392,997
669,322
399,403
Performance related grants
Creative Scotland
543,250
221,500
British Council
38,500
149,500
Northern Ireland Screen
2,300
2,720
Film Hub Scotland
1,997
6,710
National Lottery
-
9,440
Trusts and Foundations
-
3,000
People's Postcode Lottery
75,000
-
JTH Charitable Trust
500
-
Edinburgh Pitch
2,570
-
Other
-
-
664,117
392,870
4
Investments
Unrestricted
Unrestricted
funds
funds
general
general
2023
2022
£
£
Interest receivable
1,117
56
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 23 -
5
Other income
2023
2022
£
£

Film Tax Credits

30,307
26,240

Salary recharges

4,395
-
34,702
26,240
6
Raising funds
Total
Total
2023
2022
£
£
Fundraising and publicity
Staff costs
6,000
-
6,000
-
7
Charitable activities
2023
2022
£
£
Staff costs
193,670
158,723

Project costs

307,212
247,210
500,882
405,933
Share of support costs (see note 8)
41,872
63,617
Share of governance costs (see note 8)
6,887
3,732
549,641
473,282
Analysis by fund
Unrestricted funds - general
69,906
54,297
Restricted funds
479,735
418,985
549,641
473,282
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 24 -
8
Support costs
Support costs
Governance costs
2023
Support costs
Governance costs
2022
£
£
£
£
£
£
Staff costs
5,319
-
5,319
-
-
-
Staff training and welfare
144
144
-
-
Depreciation
2,392
-
2,392
2,000
-
2,000

Production overheads

637
-
637
7,036
-
7,036

Travel and subsistence

1,312
-
1,312
3,987
-
3,987

Office consumables

1,309
-
1,309
2,117
-
2,117

Insurance

3,074
-
3,074
1,674
-
1,674

50/50 Campaign costs

-
-
-
1,419
-
1,419

Bank charges

132
-
132
132
-
132

Bad debts

255
-
255
559
-
559

Marketing

95
-
95
13,306
-
13,306

Rent

18,173
-
18,173
25,920
-
25,920

Legal and professional fees

5,102
-
5,102
5,467
-
5,467
Computer and web costs
3,756
3,756
-
-
Hospitality
172
172
-
-
Audit fees
-
5,500
5,500
-
-
-

Meeting costs

-
-
-
-
123
123

Accountancy/Independent Examiner Fees

-
1,387
1,387
-
3,609
3,609
41,872
6,887
44,687
63,617
3,732
67,349

Governance costs includes payments to the auditors of £5,500 for audit fees (2022- £3,609 Independent Examiner's fees).

9
Trustees

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.

SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 25 -
10
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
6
6
Employment costs
2023
2022
£
£
Wages and salaries
185,951
140,765
Social security costs
13,501
12,765
Other pension costs
5,045
5,193
204,497
158,723

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.

There were no employees whose annual remuneration was more than £60,000.
11
Intangible fixed assets
Website costs
£
Cost
At 1 December 2022 and 30 November 2023
9,000
Amortisation and impairment
At 1 December 2022 and 30 November 2023
9,000
Carrying amount
At 30 November 2023
-
At 30 November 2022
-
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 26 -
12
Tangible fixed assets
IT Equipment
£
Cost
At 1 December 2022
18,133
Additions
2,327
At 30 November 2023
20,460
Depreciation and impairment
At 1 December 2022
12,080
Depreciation charged in the year
2,392
At 30 November 2023
14,472
Carrying amount
At 30 November 2023
5,988
At 30 November 2022
6,053
13
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
2,983
135
Other debtors
86,547
56,240
Prepayments and accrued income
37,844
11,260
127,374
67,635
14
Creditors: amounts falling due within one year
2023
2022
£
£
Other taxation and social security
7,745
7,370
Other creditors
800
1,486
Accruals and deferred income
12,629
3,609
21,174
12,465
15
Retirement benefit schemes
Defined contribution schemes

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).

SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 27 -
16
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Balance at
1 December 2022
Incoming resources
Resources expended
Transfers
Balance at
30 November 2023
£
£
£
£
£
Phenomenal Women
2,508
(3)
(2,505)
-
-
Docscene 13
(30,727)
304,525
(290,467)
25,000
8,331
Docscene 12
722
24,379
(25,101)
-
-
New Voices
3,000
-
-
-
3,000
Stories
53,170
38,500
(77,306)
-
14,364
Diversity in Doc
12,642
-
(250)
(6,450)
5,942
Strategy Development
2,592
-
(4,320)
-
(1,728)
Docscene 14
-
221,418
(77,166)
-
144,252
JTH Charitable Trust
-
500
(423)
-
77
FHS Helena Solberg
-
4,700
(5,897)
1,197
-
Write Now Fund
-
-
(2,300)
18,700
16,400
Eurodoc
-
26,250
-
-
26,250
43,907
620,269
(485,735)
38,447
216,888
Movement in funds
Balance at
1 December 2021
Incoming resources
Resources expended
Transfers
Balance at
30 November 2022
£
£
£
£
£
Phenomenal Women
-
6,837
(4,329)
-
2,508
Docscene 13
-
11,120
(53,847)
12,000
(30,727)
Docscene 12
(12,484)
247,140
(233,934)
-
722
Docscene 11
15,339
5,500
(20,839)
-
-
Right Here
4,049
-
(4,049)
-
-
New Voices
300
3,000
(300)
-
3,000
Stories
4,457
149,500
(100,787)
-
53,170
Diversity in Doc
13,542
-
(900)
-
12,642
Strategy Development
2,592
-
-
-
2,592
27,795
423,097
(418,985)
12,000
43,907
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
16
Restricted funds
(Continued)
- 28 -

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.

 

 

SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 29 -
17
Unrestricted funds - Unrestricted

These are unrestricted funds which are material to the charity's activities made up as follows:

Movement in funds
Movement in funds
Balance at
1 December 2021

Incoming resources

Resources expended

Transfers

Balance at
1 December 2022

Incoming resources

Resources expended

Transfers

Balance at
30 November 2023
£
£
£
£
£
£
£
£
£
Membership funds
2
-
-
-
2
-
-
-
2
General funds
159,715
72,242
(54,297)
(12,000)
165,660
113,140
(60,546)
(38,447)
179,807
159,717
72,242
(54,297)
(12,000)
165,662
113,140
(60,546)
(38,447)
179,809
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 30 -
18
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Fund balances at 30 November 2023 are represented by:
Tangible assets
5,988
-
5,988
6,053
-
6,053
Current assets/(liabilities)
166,593
216,888
383,481
159,609
43,907
203,516
172,581
216,888
389,469
165,662
43,907
209,569
19
Operating lease commitments

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:

2023
2022
£
£
Within one year
2,333
7,200
20
Related party transactions

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.

21
Cash generated from operations
2023
2022
£
£
Surplus for the year
179,900
22,057
Adjustments for:
Investment income recognised in statement of financial activities
(1,117)
(56)
Depreciation and impairment of tangible fixed assets
2,392
2,000
Movements in working capital:
(Increase)/decrease in debtors
(59,739)
89,539
Increase/(decrease) in creditors
8,709
(46,747)
Cash generated from operations
130,145
66,793
22
Analysis of changes in net funds

The charity had no debt during the year.

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