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 2024.
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 an Unconditional Guaranteed 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 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, to ensure more Scotland-based audiences are exposed to the powers of documentary.
HOW WE WORK
We devise, deliver and facilitate training opportunities, from short, targeted workshops to yearlong programmes.
We curate public and industry events.
We fund feature documentaries in their early stage of development.
We commission and distribute short documentaries.
We offer individual consultancies and bespoke support to Scotland-based filmmakers.
We contribute to industry panels and festival juries in the UK and internationally.
We campaign for independent documentary, support for filmmakers and access for audiences.
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 2023-24 season of Bridging the Gap were:
The Flowers Stand Silently, Witnessing by Theo Panagopoulos
Headland by Mariana Duarte
Hole in the Stone by Holly Marie Parnell
Roll Down the Window by Lipa Hussain
Seeking by Ciara Flint
The films premiered at Edinburgh International Film Festival and have been distributed internationally since. Highlights include a nomination at the 2025 BAFTAs awards at the Oscars-qualifying IDFA, Sundance Film Festival, as well as selections to Big Sky Film Festival, True/False Film Festival, Hot Docs Film Festival alongside UK and Scotland-based festivals.
‘The workshops were very inspiring, rigorous, critical, and took all the projects equally seriously. The atmosphere was welcoming and kind.’
Bridging the Gap 2023-24 participant
‘I found the overall experience incredibly supportive and inspiring. Being around people whose work I admire, whilst receiving direct feedback from established professionals has without a doubt expanded my outlook on the work that I'm developing.’
Bridging the Gap 2023-24 participant
CONSULTANCIES
Throughout the year Scottish Documentary Institute offers professional consultancies to Scotland-based filmmakers, for projects (shorts and features) in development, production or distribution.
In 2023-24, we implemented a new format, Consultancies Day, offering short 20 minute consultancies every 1.5 months, without a pre-selection process. 89 consultancies took place between December 2023 and November 2024.
Following their consultancy, applicants are then steered towards opportunities run by our institute and other international and UK-based documentary organisations. Submitted projects are also tracked and offered follow-up consultancies on an individual basis and where needed.
DELEGATIONS
Delegations offer Scotland-based producers and filmmakers an opportunity to attend the most prominent international documentary festivals.
In 2023-24, 38 Scotland-based producers and filmmakers were supported to attend IDFA, Clermont-Ferrand International Short Film Festival, CPH:DOX, a Scottish Showcase at Cannes Docs and Sheffield DocFest in person and to represent the vibrancy of the Scottish independent documentary scene internationally.
DOCTOBER
In October 2024, we organised a week of online industry events for Scotland-based filmmakers and producers. This included workshops and roundtables with North-American industry veterans Louise Rosen, Elizabeth Klinck, & Wendy Bernfeld, and an introduction to ScreenSkills Film Skill Fund, followed by a panel discussion with Emma Turner (ScreenSkills’ Head of Animation, Film & TV) and Naomi Joseph (ScreenSkills’ Film Team Manager).
Designed to work both as brush up or skills building sessions depending on the experience of attendees, these events provided the ideal complement to our Delegations and another networking opportunity for producers and filmmakers.
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 18th edition of the Edinburgh Pitch was a success, gathering an audience of 120 Observers (primarily film students & Scotland-based industry professionals), a small but open-minded and generous panel (BFI Doc Society, Conic, Connected Foundation, IDFA, InMaat Foundation, Netflix, Screen Scotland, Sundance Film Festival, SVT and The Whickers) and 12 projects from all corners of the world: Abstract (US), Bel - Heir of the Cursed (UK), Blue Has No Borders (UK), A City in the Forest (US), From Georgia With Love (Georgia/UK), Jinwar - Land of Women (UK), If These Stones Could Talk (Jordan), Ma, Let’s Fly Together (China/UK), Naro’s Search For Space (South Korea), One Inch Eastward (Ireland, Bulgaria, Ukraine), Power Station (UK), Rio Negro (Guatemala/Germany).
‘One of the best parts is the generous support we received from the team at the Institute. They really care about the work they select, and it shows in the curation, the preparation and just the overall vibes of the entire event.’
Edinburgh Pitch 2024 participant
This year again, 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’s Postcode Lottery and awarded funds from the Postcode Culture Trust.
The Audience Award went to Naro’s Search For Space by Haeryun Kang (South Korea) and the Industry Award to Jinwar - Land of Women by Beyan Taher (UK).
‘As a first time director as well I feel like I've been given the tools to start this film with confidence and in 3 days I learned so much information which will help me for the rest of my directing life.’
Beyan Taher, Director - Jinwar, Land of Women
The impact Edinburgh Pitch will have on our film is huge. Edinburgh Pitch is a safe yet professional space for teams to develop their project. It's both a creative development lab (we have walked away with a stronger pitch and a clearer idea of what our film needs to achieve in order to draw audiences and financiers in) as well as a professional industry space for relationships to begin and/or strengthen. In terms of personal development, Edinburgh Pitch offers this too.
Fleur Nieddu, Producer - Jinwar, Land of Women
Winning the Audience Award at the Edinburgh Pitch is a huge boost for our film, Naro's Search For Space. The award has numerous practical benefits in moving the project forward. First and foremost, we will be using the cash prize for our next shoot. But beyond the cash, the award is a valuable addition to our portfolio, where we now feel more confident in approaching potential co-producers -- and vice versa, where we have been approached by interested collaborators after the pitch. In general, our experience at the Edinburgh Pitch Competition was an unforgettable one. Our film was nurtured well here. The workshops were rigorous and thoughtfully facilitated; the selected projects from other teams were inspiring (wow are we proud to have been included in a cohort like this); and we have renewed faith in the integrity of our own project. So many, many thanks to everyone who made this possible. This program is invaluable for growing projects like ours.
Haeryun Kang, Director & Producer - Naro’s Search for Space
EMERGING FILMMAKERS CIRCLE
The ethos of our Circle season of workshops and events revolves around fostering skills and knowledge while demystifying the intricacies of the filmmaking industry in an intimate setting. The limited number of participants and circle layout create a safe and dynamic space for open and collaborative dialogue with industry professionals and amongst peers.
The Emerging Filmmakers’ Circle Workshop, which took place in February 2024, was an inclusive session dedicated to nurturing emerging documentary talent with a special emphasis on filmmakers who are facing systemic barriers in growing a career in the independent documentary sector.
14 participants, who self-identify as being part of a historically marginalised group and who are committed to pursue independent documentary as a practice and art form, were selected for this inaugural workshop.
Working with a facilitator to increase the level of support and accessibility and combining online and in person panel discussions, seminars, case studies, and networking, we delved into crucial aspects of documentary filmmaking, nurturing a holistic understanding of the craft and engaging in ongoing topical dialogues. Our sessions included sustainable career strategies, effective collaboration with producers, mastering sound techniques, and navigating funding and distribution avenues in Scotland and internationally.
Beyond developing technical abilities, the workshop also placed emphasis on essential soft skills – creating lasting networks, building confidence and profile.
I found myself immersed in a vibrant community of filmmakers, where I had the chance to engage in meaningful conversations with seasoned professionals as well as emerging talents. These interactions not only expanded my understanding of the industry but also fueled my creativity and passion for filmmaking.
Emerging Filmmakers Circle 2024 participant
‘The experience was helpful, insightful and inspiring and I would recommend it to any emerging filmmaker in Scotland. The group was full of interesting, emerging filmmakers who I feel I will have a strong relationship with for a long time going forward.’
Emerging Filmmakers Circle 2024 participant
‘The sessions exceeded my expectations, and they were conducted with empathy, care and patience and it felt like an extremely safe space to relax and learn.’
Emerging Filmmakers Circle 2024 participant
EURODOC
EURODOC is an international lab for independent documentary producers developing independent and high-end broadcast documentaries. Funded by Creative Europe/MEDIA and a variety of European and international partners, the lab is a selective, in-depth, and intensive training programme structured in 3 x one-week residential sessions taking place all over Europe. In June 2023, we welcomed one of these sessions in Scotland.
This was the second time hosting a EURODOC session in Scotland, as we had welcomed one in 2018, with the support of Screen Scotland. Since then, new Scotland-based producers have come to the stage, eager to connect with the international industry and needing to be trained and prepared for international co- productions. EURODOC provided the perfect format and environment for them to hone these skills.
10 producers were selected to take part in the Scottish session, alongside EURODOC’s International, French-speaking and Spanish-speaking groups. The week-long residential in Scotland included in-depth and bespoke group sessions focussing on funding strategies, budgeting, co-productions mechanisms and working with international partners. As well as seminars, case studies and networking opportunities.
In addition to the participants (50+ including Scotland-based producers), key industry representatives and experienced tutors also came to Scotland for EURODOC. This was a unique opportunity to feature Scotland’s incredible vibrancy on the independent documentary front once again and to attract international partners and funders.
IN CONVERSATION & CIRCLE EVENTS
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 2023-24, a host of speakers were welcomed, for online and in-person events, including:
Academy Awards short-listed and nominees, including winners Basel Adra and Yuval Abraham for No Other Land and Mstyslav Chernov for 20 Day in Mariupol, as well as Benjamin Ree (The Remarkable Life of Ibelin), Shiori Ito (Black Box Diaries), Brett Story & Stephen Maing (Union), Sam Green (32 Sounds), Moses Bwayo & Christopher Sharp (Bobi Vine: the People’s President)
Chloe Abrahams for a Circle Session (intimate director-led conversations for filmmakers, producers and cinematographers).
We also partner with Cinetopia DOC, SQIFF, Glasgow Short Film Festival, EIFF and Shortscapes to deliver panel discussions, workshops and screenings throughout the year.
PRODUCING TRUTH
This training programme, a collaboration between Doc Society, Scottish Documentary Institute, Docs Ireland and Screen Alliance Wales aimed at mid-career feature producers and funded by ScreenSkills, saw three Scotland-based producers selected, amongst the 12 participants taking part in this inaugural edition of the programme.
The programme included weekly practical sessions taking place virtually on Collaborative Storytelling, Business & Legal, Distribution, Well-being & Resilience, as well as a meeting in person at Docs Ireland in June for the selected participants.
STORIES
Scottish Documentary Institute has been successfully collaborating with the British Council and local partners on Stories, intensive residential filmmaking workshops for 10+ years now, working with over 220 participants from 15 countries.
In 2023-24, we delivered another Stories workshop in Myanmar, following the success of the previous one run in 2023, this time in partnership with Tagu Films. This was a unique opportunity to deepen the connections with the documentary scene in the country and provide some support amidst extremely challenging times for independent filmmakers in Myanmar.
WRITE NOW FUND
In 2023, we launched the Institute’s first Fund, WRITE NOW, to support feature documentaries in the early stage of development. The journey from an idea to the first treatment or the first successful funding application can be the most challenging one. The idea might not be fully articulated, the story might be missing important pieces, the characters might not be on board yet. Far too often, getting a project off the ground is a labour of love, relying on the adaptability and resilience of the Director to power through and carry on, often spending their own money.
We, at SDI, are a small but passionate and dedicated team with big dreams. We live, breathe and support documentary because we believe in its power to inspire solidarity, bring together communities and advocate for change, in a generous and thought-provoking way. In our role as a charity and an intermediary between funders, industry, artists and audiences, SDI is in a unique position to support directors at this stage, which can be one of the most fragile in the process of making a film.
The WRITE NOW Fund has been our response to some of the challenges the documentary industry currently faces, and it's an exciting journey for us too.
In 2024, our second funding round saw 4 Scotland-based filmmakers awarded development grants and consultancies support for their first feature:
Heather Andrews
Annabel Moodie (Bridging the Gap alumna)
Carina NicHaouchine (Bridging the Gap alumna)
Theo Panagopoulos (Bridging the Gap alumnus)
5050+ CAMPAIGN
As of summer 2024 in Scotland, 48% of the feature documentaries currently in development, production or distribution are made by female filmmakers or filmmakers of marginalised genders. (16% in 2019 when the campaign launched). This is positive news! But our work here is not done. We still need to come together as a sector to reach further and ensure that all documentary talent rises and that there is consistent growth.
To mark the 5th anniversary of the campaign, we organised an online Coffee Morning event with a keynote speech from Melanie Iredale (Director // Reclaim the Frame) and a panel discussion with Mhairi Black (former MP), Dani Carlaw (Screen Scotland) and San San F Young (filmmaker).
This campaign continues to be a response to that need and to prioritise underrepresented voices in the field. As we enter the next phase of the campaign, our aim is also to look to the future and how the actions and advocacy of the campaign can help secure the continuation of a truly equitable sector in Scotland and be mirrored by the UK documentary landscape more broadly.
IMPACT
Through its carefully designed array of training and mentoring initiatives and its active grassroot engagement, SDI provides 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. For the past 2 years, 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
Diversifying our income and developing new relationships with partners in the cultural sector, at the international, national and local levels, remained our priority on the fundraising front.
Communications & Marketing
From December 2023 to November 2024, our supporter base has expanded by +2.6k. Our newsletters continued to perform well, with consistently high click rates and a record 51.54% open rate in November 2024.
A strategic combination of rebranding, targeted engagement efforts and optimised timing has played a crucial role in broadening our audience reach. Our social media presence surged, achieving an impressive 163% growth in reach during this period.
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.
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 £566,429 (2023 : £735,541) and total resources expended of £584.876 (2023 : £555,641) resulting in net deficit of £18,447 (2023 : £179,900).
Total funds at 30 November 2024 are £371,022 (2023 : £389,469) comprising unrestricted reserves amount to £156,044 (2023 : £172,581) and restricted reserves of £214,978 (2023 : £216,888).
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
Ania Trezbiatowska joined our Board in September 2024.
Gemma Marwick joined our team in January 2024 as Head of Fundraising.
Flore Cosquer (Managing Director), Colleen Henry (HR & Finance), Dr Alexandra Colta (Talent & Distribution), Debora Bottino (Communications & Marketing) and Milda Valiulytė (Coordinator) remain part of the team.
Company Registered Number
SC481435
Charity Registered Number
SC049206
Registered Office
Caledonian Exchange
19A Canning Street
Edinburgh
EH3 8HE
Auditor
Thomson Cooper
3 Castle Court
Carnegie Campus
Dunfermline
Fife
KY11 8PB
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;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 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.
In accordance with the company's articles, a resolution proposing that Thomson Cooper be reappointed as auditor of the company 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 2024 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.
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.
Thomson Cooper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
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 Flat 6, 3 Starbank Road, Edinburgh, EH5 3BN.
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 or grantors 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:
Sale of goods
Film Tax Credits
Salary recharges
Raising funds
One trustees (or any persons connected with them) received reimbursement of expenses from the charity during the year totalling £nil (2023 : £503).
During the year the charity used the services of the following trustees as follows:
Noe Mendelle £15,327 Production costs
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 £55,554 (2023 : £57,739). The Trustees and the manager of Docscene are considered to be key management.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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 restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Docscene 12, 13, 14 & 15 - funded by Creative Scotland and Northern Ireland Screen the project aims to develop documentary talent, ideas and projects by providing training and mentoring initiatives; retain talent in Scotland while fostering diversity; promoting Scotland as an international creative documentary hub.
New Voices - a mentoring, career coaching and industry awareness project for female and non-binary emerging documentary talent in Scotland.
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:
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.
JTH Charitable - Networking and training workshops in central Glasgow.
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.
EURODOC - An international lab for independent documentary producers, hosted in Scotland for 10 to 12 producers being selected to take part
Nordisk Panorama - Funding from Creative Scotland and Screen Scotland for a delegation of 10 invited producers from different Scottish production companies to observe the Nordisk Panorama Forum in Malmo, Sweden.
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.
British Council: Poland - UK/Poland Season of Culture
Scotland and Poland share strong cultural ties, but independent documentary collaborations remain underdeveloped. This initiative seeks to build long-term partnerships focused on co-production, facilitate exchange between Polish Docs and SDI, both renowned for industry events like Krakow Film Festival Industry Days and Edinburgh Pitch, support a documentary producer from each country in attending these events to foster cross-border collaboration.
British Council - Stories
An intensive residential filmmaking laboratory supported by the British Council.
This initiative empowers emerging filmmakers with the creative and practical tools needed to explore identity and nationality through film.
Myanmar Stories (Stage 2) is a continuation of Rainbow Stories, this program aims to advance participants’ documentary skills, expand their knowledge of the international documentary industry and enable them to work with co-producers and develop project pitches for funding. Myanmar Stories (Myanmar Stage 3), Rainbow Stories 2 is a 12-week film training program for 10 emerging LGBTQIA+ filmmakers in Myanmar. The program will support the production of five documentary films.
British Council - International Collaboration Grant (ICG) - Kosovo
A collaboration between SDI and DokuFest, this residency in Kosovo aims to foster collaboration between Scottish and Kosovan filmmakers, provide cultural activities, workshops, and filmmaking sessions, engage SDI’s Bridging the Gap alumni and DokuFest’s Future is Here alumni to co-produce short documentaries and address themes of reimagining cooperation in a polarized world, demonstrating cinema’s power to bridge cultural divides.
Nordisk Panorama - Funding from Creative Scotland and Screen Scotland for a delegation of 10 invited producers from different Scottish production companies to observe the Nordisk Panorama Forum in Malmo, Sweden.
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.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The operating leases represent the rent of office space.
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 £5,480 (2023 : £8.676) to SDI Productions, a company with Noe Mendelle as a director. SDI Productions invoiced £108 (2023 : £66) of costs to the charitable company in the year. The balance due/from SDI Production at 30 November 2024 is £nil (2023 : £nil).
During the year the charitable company also received £12,000 (2023 : £12,000) of donations in kind of equipment and services from SDI Productions Limited.
The charity had no material debt during the year.