Company registration number SC481435 (Scotland)
Charity registration number SC049206 (Scotland)
SCOTTISH DOCUMENTARY INSTITUTE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
SCOTTISH DOCUMENTARY INSTITUTE
CONTENTS
Page
Trustees' report
1 - 14
Independent auditor's report
15 - 17
Statement of financial activities
18
Balance sheet
19
Statement of cash flows
20
Notes to the financial statements
21 - 36
SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 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 2025.

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 Association, 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.

 

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:

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
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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:

 

 

HOW WE WORK

 

 

 

 

 

 

 

 

OUR VALUES

 

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.

 

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.

 

We are committed to advocacy for independent documentary and nurturing of filmmakers’ vision.

 

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.

 

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.

 

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 2025
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ORGANISATIONAL POLICIES

 

We place Accountability & Transparency at the centre of our work:

 

 

Our commitment to Diversity, Equity, Inclusivity & Belonging is foundational to our culture, guiding our actions, policies, and practices. We believe that a diverse and inclusive environment drives innovation, enhances employee engagement, and fuels our collective success.

 

 

Our Environmental & Sustainability strategy is based upon the following principles:

 

 

We strive to create Safe Spaces where people can learn, connect, collaborate, and grow through open-minded dialogue, curiosity, and shared understanding. We listen generously, value lived experiences, and remain mindful of the impact of our words and actions, while actively supporting and amplifying marginalised voices. Through reflection, accountability, and a willingness to share power, we work to challenge harmful systems, centre the Global Majority, and move together toward a more just and liberated future.

 

We recognise that our commitment to these values is an ongoing journey that requires continuous learning, reflection, and action. We encourage our staff and trustees to actively participate, champion inclusive and sustainable behaviours, and contribute to creating a safe environment where diversity is celebrated, equity and inclusion are upheld, accountability and transparency are practised, and belonging is felt by all.

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
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HIGHLIGHTS

CAREER DEVELOPMENT OPPORTUNITIES

 

BREAKING BORDERS RESIDENCY

A documentary alliance between Kosovo and Scotland Supported by British Council, in collaboration with DokuFest

This initiative brought together emerging filmmakers from opposite ends of Europe for a deeply collaborative residency grounded in storytelling, cultural exchange, and political consciousness. It gathered eight alumni, four from each organisation who had previously taken part in SDI’s Bridging the Gap or DokuFest’s Future is Here programmes. Over the course of 19 days in Prizren, these up-and-coming filmmakers were invited to leave behind their usual creative routines and immerse themselves in the layered realities of each other’s worlds.

 

Through hands-on workshops, long conversations, film screenings and lectures, location scouting, and mentorship by acclaimed filmmakers Saeed Taji Farouky and Kumjana Novakova, the participants pushed past polite cooperation into deeper, riskier creative territory. The stories they brought were anything but conventional and resulted in three short documentaries exploring the themes of migration and the devastating use of sexual violence as a weapon of war and political resistance, not only reflecting the filmmakers’ personal identities but also the complexities of the societies they inhabit. The films are currently distributed in festivals internationally.

 

By pairing voices from different social, political, and cultural contexts, the residency focused on collaboration over authorship. Treating short documentaries not as stepping stones to something bigger, but as standalone vehicles for urgency, intimacy, and political resonance.

 

This project also marked a significant evolution for both partner institutions. DokuFest, a force in democratising cinema across the Balkans, and SDI, a champion of bold documentary voices, are now redefining how international cooperation can work in the arts. Instead of exporting stories or importing skills, we are building a shared cinematic vocabulary - one rooted in solidarity, not saviourism. In that sense, Breaking Borders has been more than a collaboration, it is a joint statement of DokuFest and SDI that cinema can still bring people together - not just to watch, but to understand, resist, and create together.

 

BRIDGING THE GAP

Supported by Screen Scotland & Northern Ireland Screen

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 5 filmmakers are commissioned and financed to deliver their short films.

 

The commissioned filmmakers and projects for the 2024-25 season of Bridging the Gap were:

The films premiered at Edinburgh International Film Festival and have been distributed internationally since. Highlights include selections to Big Sky Film Festival and Slamdance Film Festival, alongside other international, UK and Scotland-based festivals, and two awards at the Glasgow Short Film Festival.

 

‘I came away feeling incredibly inspired. Not only did I meet many new contacts, but I came away with a much broader scope of materials to research. The tutors were incredibly insightful and provided great recommendations to expand on our work. In my opinion, hearing everyone's concepts and being able to speak openly with one another was undoubtedly the most valuable asset to the workshop. It felt like a very collaborative process.’

Bridging the Gap 2024-25 participant

SCOTTISH DOCUMENTARY INSTITUTE
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‘The most important thing I took from it was creative brainstorming. I really challenged myself to think more deeply and broadly about my project, but also everyone else's.’

Bridging the Gap 2024-25 participant

 

CONSULTANCIES

Supported by Screen Scotland

Throughout the year Scottish Documentary Institute offers professional consultancies to Scotland-based filmmakers, for projects (shorts and features) in development, production or distribution. Our Consultancies Days offer short 20 minute consultancies every 1.5 months, without a pre-selection process. Just over 60 consultancies took place between December 2024 and November 2025.

 

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

Supported by Screen Scotland

Delegations offer Scotland-based producers and filmmakers an opportunity to attend the most prominent international documentary festivals. In 2024-25, 34 Scotland-based producers and filmmakers were supported to attend IDFA, CPH:DOX, Visions du Réel, and Sheffield DocFest in person and to represent the vibrancy of the Scottish independent documentary scene internationally.

 

For the third consecutive year, we curated and organised a Scotland Showcase as part of Cannes Docs, in close collaboration with Screen Scotland. Four projects were featured in the showcase: Average White Band (dir/prod: Anthony Baxter), Everybody to Kenmure Street (dir: Felipe Bustos Sierra / prod: Ciara Barry - barry crerar), Love Letters (dir: Daniel Cook / prod: James Heath - On the Randan) and Your Honour (dir: Bircan Birol / prod: Reece Cargan - Bombito Productions).

 

Everybody to Kenmure Street took home the Cannes Docs Al Jazeera Award and has since had its world premiere at Sundance Film Festival in 2026, winning the World Cinema Documentary Special Jury Award for Civil Resistance, and was released in UK cinemas in March 2026. The other three projects are still in post-production with expected release dates from late 2026 to mid-2027.

 

DOC IN COMMON

Supported by British Council, in collaboration with Krakow Film Festival, CEDOC Market and Polish Docs

We curated a range of industry activities during the Krakow Film Festival Industry Days and a small delegation of Scotland-based producers and distributors attended Krakow Film Festival and KFF Industry Days in May 2025. They took part in a series of formal and informal networking events (a co-pro lunch with Polish producers, a networking drinks reception and a round-table discussion around access to funding and co-production). Four of the producers had projects selected to CEDOC Market and pitched to industry representatives. And the Scottish co-production Where Dragons Live, produced by Reece Cargan screened at the festival as part of the official selection.

 

SDI also curated a public panel discussion entitled If No One Watches? As part of the KFF Industry Days. As the myth of a ‘golden age of documentary’ was burst a few years ago, today we are faced with the uncomfortable question - why keep making documentaries if no one watches? With the landscape of independent documentary distribution changing rapidly, it is crucial to rethink our distribution strategies, redefine what success looks like, and cultivate transnational collaborations. Reconnecting with audiences in meaningful, long-lasting ways has become more urgent than ever. Festival delegates were invited to join us for a discussion with producers and documentary professionals from Poland and Scotland as we explored innovative and radical solutions to these pressing challenges.

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
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DOC SCREEN

Supported by Film Hub Scotland, in collaboration with Filmhouse Edinburgh

Our friends and collaborators in the UK and international documentary sector have published rousing and insightful articles, gathered vital data and created thought-provoking work to highlight what makes independent documentary so impactful, in relation to factual, ‘algorithmically flattened’ and sensationalised content labelled as documentary. But the sector as a whole agrees that we have reached a tipping point: development and production funding is at its lowest and distribution figures are in constant decline. Why should we continue making films if no one watches? As an organisation, we’ve been asking ourselves this question a lot these past few years. Using the reopening of the beloved Edinburgh Filmhouse in 2025 as a catalyst, we took a step into distribution and active dissemination, bringing more independent documentaries into the cinema to open up spaces for political and creative forms of expression, debate and solidarity.

 

By working collaboratively with the filmmaking community and with Scotland-based exhibitors, we co-curated and facilitated a regular provision of local and international independent documentaries that rarely get screened otherwise.

 

Doc Screen is a part of a growing network of organisations with a mission to screen independent docs in cinemas and community cinemas, sharing a belief that documentary can (and does) change the world. Documentary is urgent, inclusive, challenging and moving. Documentary is cinema and it is irresistible.

 

EDINBURGH PITCH

Supported by Screen Scotland, the players of the People’s Postcode Lottery & awarded funds from the Postcode Culture Trust

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 19th edition of the Edinburgh Pitch was once again a huge success, selling out two weeks before the event and gathering an audience of 120 Observers (primarily film students & Scotland-based industry professionals), a small but open-minded and generous panel (AmDoc / POV, Autlook Filmsales, BFI Doc Society, CAT & Docs, Conic, IDFA, INDOX, Screen Scotland, Sundance Film Festival, SVT and The Whickers) and 12 projects from all corners of the world: After the Escape (UK), Anatomy of Indifference (Romania/Scotland), Black Sea, White Noise (Ukraine/Scotland), Echoes Underneath (Pakistan), The Forest in Me (Germany/Argentina), The Land of Common Disgrace (UK/Palestine), The Other Preppers (UK/Scotland), Land of Evanescence (Vietnam/France), Life Through a Lens (Sweden), Panjal (Netherlands), Still Life (UK), Tightrope (Canada)

 

‘It's hard to stress the life changing importance of an event such as Edinburgh Pitch for filmmakers of all levels... From the brilliant quality of films being pitched, and incredible range of industry panellists from so many countries in an intimate thoughtful space. It gave an astounding insight into film making from so many global perspectives, and is exactly the nurturing, intelligent and focused environment that SDI curates so well. It gives genuine hope to anyone making films in Scotland. It's definitely in my diary from now on!’

Edinburgh Pitch Audience Member

 

‘Edinburgh Pitch is much more supportive, comfortable, and impactful than other pitches I've been to. It was a transformative experience to feel so much support for my film idea. Working alone can be isolating, but the group running the pitch, the other participants, and the attendees are so warm and loving it made me feel less alone.’

Edinburgh Pitch 2025 participant

 

‘The Scottish Documentary Institute is such an unbelievable organisation and one of the few that is really making experimental, political, creative documentary filmmaking possible today. I just want to thank SDI for being here in a dark time.’

Edinburgh Pitch 2025 participant

 

‘The sense of community and connectivity was uplifting. I met so many new people and had wonderful conversations. And the pitches were all excellent as was the organisation.’

Jane Mote, Panelist (The Whickers)

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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 was shared by The Land of Common Disgrace (UK/Palestine) and Still Life (UK), whilst the Industry Award went to Echoes Underneath (Pakistan).

 

‘Edinburgh Pitch felt like stepping onto a truly global stage. Held in the UK but resonating far beyond, it brought together an inspiring mix of international filmmakers, mentors, and industry professionals all under one roof. The level of engagement and openness made networking feel organic and meaningful. Beyond the pitch itself, the connections I made opened up opportunities for co-production, strategic partnerships, and creative collaborations that extend well beyond the scope of my project was about entering a larger conversation in the documentary world, one where stories cross borders and grow through shared vision.’

Sumair Shamsi (Industry Award Winner)

 

‘Filmmaking can often be a lonely endeavour, especially political filmmaking that challenges the state. When it seemed like no one would be willing to support my project, SDI - as always - showed the depth of their integrity by selecting me for the Edinburgh Pitch. The group, and the people involved with the pitch, are some of the most caring, supportive, creative filmmakers in the UK today. And winning the audience award was a very valuable bonus, not only because the cash allowed me to develop the 16mm film that we shot on, but simply as a sign of solidarity and support from the audience. It made me and the film's participants feel less alone in a very trying time. I'll never forget what the award means to me, and what the SDI has done to keep my soul afloat for so many years.’

Saeed Taji Farouky (Audience Award Winner)

 

IN CONVERSATION & CIRCLE EVENTS

Supported by Screen Scotland, in collaboration with various partners listed below

For the 2024-25 period:

season 2025 with Ibrahim Nash’at (Hollywoodgate), Benjamin Ree (The Remarkable

Life of Ibelin), Shiori Ito (Black Box Diaries), Brett Story and Stephen Maing (Union) and

Basel Adra and Yuval Abraham (No Other Land).

Reclaim the Frame), filmmaker and ‘reformed activist Kiana Kalantar-Hormozi,

Tizintizwa Collective (in partnership with the Folk Film Gathering), Ahmad Saleh (in

collaboration with Falastin Film Festival, and Cecile Embleton (Mother Vera).

 

‘It was amazing, an inspirational space to share and empower each other in filmmaking. I learned so much and would recommend this to any documentary filmmaker. A screen-free event like this one is needed very much in our time of being with technology constantly, and especially as filmmakers, coming together and exchanging experiences.’

Circle 2025 participant

 

documentary session/performance, in collaboration with Take One Action Festivals.

with some of our regular partners: Cinetopia DOC, Jali Collective and Borscht Collective.

 

STORIES

Supported by British Council, in collaboration with Tagu Films (Myanmar)

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 240 participants from 15 countries.

 

In 2024-25, we delivered another Rainbow 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.

SCOTTISH DOCUMENTARY INSTITUTE
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WRITE NOW FUND

Supported by the Postcode Culture Trust

In 2023, we launched the Institute’s first fund, WRITE NOW, to support feature documentaries in the early stage of development made by Scotland-based filmmakers. 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 filmmakers awarded development grants and consultancies support for their first feature:

 

Projects previously supported through the fund, and which have now moved to preproduction/production, include:

directed by Heather Andrews

 

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.

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
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THE BIGGER PICTURE

 

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 3 years, across all our activities, our evaluation framework has shown a consistent growth in:

 

 

 

 

 

 

2026-27 objectives

 

 

 

 

 

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
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Fundraising

 

After a few transitional years, which saw a change of Managing Director in 2022, the recruitment in 2024 (and contract termination 18 month after) of a new Head of Fundraising and the redefining of the organisation’s mission and strategy, SDI has entered a key phase of its development, with several projects and initiatives on the horizon set to deliver game-changing results for the documentary industry in Scotland and beyond. And the organisation is in a stronger position it’s ever been within the sector:

 

 

 

 

Yet, the underlying business model is still vulnerable with limited core funding available. Furthermore, the vital relevance and importance of documentary to society remain difficult to convey to most funders, in a risk-averse cultural sector.

 

The key objectives of our fundraising strategy are to increase awareness in parallel to income, develop new relationships with partners in the cultural sector at the international, national and local levels, diversify our funding streams, and expand the small portfolio of SDI’s invested and dedicated funders.

 

Income is expected to grow moderately (15%) over the next two years, but with hopefully a sharp increase in unrestricted income. These financial goals are to be achieved from various sources. Key to that is maintaining existing funding, then the larger increases will come from Trusts & Foundations, as well as some major donor development and Industry-led Bodies funding expansion.

 

Alongside that is the recognition that fundraising is an organisation wide responsibility, and as such contribution towards achieving targets is required from across the organisation. Delivering this Fundraising Strategy is based on effort being applied from all staff and from trustees.

 

Communications & Marketing

Since the launch of its Doc Screen initiative, SDI’s digital presence has grown significantly, with a steady increase in followers, including higher engagement and reach rates compared to the previous year (2024-25). We created a visual identity for this new activity through a collaboration with Scotland-based designer Martin Baillie, devising an aesthetic that is fully aligned with SDI’s wider visual language, with a contemporary and distinctive feel but still approachable.

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
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At the start of 2025 we identified in-person attendance rates as a challenge, with a noticeable gap between RSVPs and actual attendees. Doc Screen events have shown an improvement in this area with minimal drop-off between ticket purchase and attendance, indicating higher audience commitment. With a promising start, we reached a new milestone between November 2025 and May 2026, a period marked by consistently sold-out screenings. The results suggest that the curated, in-person experience offered by Doc Screen combined with targeted partnerships and audience outreach is motivating viewers to follow through on their attendance plans. To effectively reach and engage with diverse audiences, we have implemented a multi-faceted, community-first marketing strategy that combines digital engagement, direct outreach and community collaboration. Our digital content is deliberately de-polished and accessible to offer authentic storytelling in all its aspects and avoid abstract messaging. The social media strategy relies on a balanced mix of bespoke trailers and narrative-driven copies, with notable weight placed onto long-form pieces within our Substack. Email marketing has further supported this by offering a curated, editorial voice, guiding audiences through the programme in a way that feels personal and considered.

 

Alongside these channels we have maintained a consistent presence across local online listings and community noticeboards, including widely read platforms such as The Edinburgh Minute, Creative Scotland newsletter, What’s On and The List. These placements have been incredibly effective in driving tangible traffic to our programmes, reaching talent and audiences who are already actively seeking cultural activities and creative opportunities within their area.

 

Our monthly Documentary Opportunities round-up, remains one of our top-performing social media features, consistently attracting a new international audience to our channels, representing a point of entry for those unfamiliar with our organisation. According to our stats, the engagement for this specific format has doubled between 2024 and 2025, while its reach has tripled. Our overall digital following has seen a 43% increase in 2025.

 

We have also re-engaged with our 5050+ Women Direct community to guide the next phase of our campaign. In 2024, we invited women and marginalised genders working in documentary in Scotland to share their experiences. We wanted to understand who this campaign has reached so far, what the current landscape feels like for filmmakers today and what barriers, opportunities and learnings can shape the next phase of this work. This survey brought together reflections from documentary filmmakers across Scotland, from emerging voices to established figures. The majority were directors (45%), but we also heard from editors, cinematographers, and producers. We spent some time crunching numbers and collated our findings online.

 

Last but not least, in October-November 2025, we designed an exciting marketing campaign for young audiences in collaboration with Caireen Stuart as part of Film Hub Scotland’s New Producers scheme and Doc Screen. Our outreach strategy involved cross-promotion through partnerships with youth organisations, community hubs, parent clubs, afterschool programmes and the Edinburgh Film Podcast. For this occasion, we also indulged in hands-on approaches, such as the making of colourful flyers which were distributed across the city.

THANK YOU

 

Scottish Documentary Institute would not be able to deliver its activities without the unwavering support and trust of our funders: Screen Scotland, Postcode Culture Trust, British Council, Northern Ireland Screen, Hugh Fraser Foundation and FilmHub Scotland.

 

We are deeply grateful to the filmmakers who place their trust in us and our work, sharing with us not only their projects but also important feedback that helps shape our activities, while championing our work in increasingly wider networks, to the audiences who support our public programmes, and to the many organisations with whom we collaborate and draw inspiration and strength from 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 £627,108 (2024 : £566,429) and total resources expended of £551,706 (2024 : £584,876) resulting in net income of £75,402 (2024 : net deficit of £18,447).

 

Total funds at 30 November 2025 are £446,424 (2024 : £371,022) comprising unrestricted reserves amount to £172,665 (2024 : £156,044) and restricted reserves of £273,759 (2024 : £214,978).

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
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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. The 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.

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
(Resigned 20 October 2025)
Ms K Bartlett
D Christie
M Mangan
Prof N Mendelle
N Usher
A Trzebiatowska
K Craig
(Appointed 5 September 2025)
L Drew
(Appointed 9 December 2025)

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 2025
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Board & Staff

 

(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

 

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;

- 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 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

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.

SCOTTISH DOCUMENTARY INSTITUTE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 14 -
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
28 June 2026
SCOTTISH DOCUMENTARY INSTITUTE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF SCOTTISH DOCUMENTARY INSTITUTE
- 15 -

Opinion

We have audited the financial statements of Scottish Documentary Institute (the ‘charity’) for the year ended 30 November 2025 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 2025 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.

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.

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 and Reports) Regulations 2008 requires 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

-

sufficient 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.

SCOTTISH DOCUMENTARY INSTITUTE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF SCOTTISH DOCUMENTARY INSTITUTE
- 16 -
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 144 of the Charities Act 2011 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.

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.

SCOTTISH DOCUMENTARY INSTITUTE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF SCOTTISH DOCUMENTARY INSTITUTE
- 17 -

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.

Fiona Haro (Senior Statutory Auditor)
For and on behalf of Thomson Cooper, Statutory Auditor
Chartered Accountants
Dunfermline
21 July 2026

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.

SCOTTISH DOCUMENTARY INSTITUTE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 18 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
2
-
24,650
24,650
-
27,700
27,700
Charitable activities
3
91,959
470,861
562,820
81,270
415,600
496,870
Investments
4
2,623
-
2,623
2,374
-
2,374
Other income
5
37,015
-
37,015
39,485
-
39,485
Total income
131,597
495,511
627,108
123,129
443,300
566,429
Expenditure on:
Raising funds
6
-
-
-
-
18,000
18,000
Charitable activities
7
50,837
500,869
551,706
56,277
510,599
566,876
Total expenditure
50,837
500,869
551,706
56,277
528,599
584,876
Net income/(expenditure)
80,760
(5,358)
75,402
66,852
(85,299)
(18,447)
Transfers between funds
(64,139)
64,139
-
(83,389)
83,389
-
Net movement in funds
16,621
58,781
75,402
(16,537)
(1,910)
(18,447)
Reconciliation of funds:
Fund balances at 1 December 2024
156,044
214,978
371,022
172,581
216,888
389,469
Fund balances at 30 November 2025
172,665
273,759
446,424
156,044
214,978
371,022

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
BALANCE SHEET
AS AT 30 NOVEMBER 2025
30 November 2025
- 19 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
13
1,738
3,629
Current assets
Debtors
14
373,777
110,840
Cash at bank and in hand
100,438
279,360
474,215
390,200
Creditors: amounts falling due within one year
15
(29,529)
(22,807)
Net current assets
444,686
367,393
Total assets less current liabilities
446,424
371,022
Income funds
Restricted funds
17
273,759
214,978
Unrestricted funds - general
172,665
156,044
446,424
371,022

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 28 June 2026
D Christie
Trustee
Company registration number SC481435
SCOTTISH DOCUMENTARY INSTITUTE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 20 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
21
(181,545)
(295)
Investing activities
Investment income received
2,623
2,374
Net cash generated from investing activities
2,623
2,374
Net cash generated from financing activities
-
-
Net (decrease)/increase in cash and cash equivalents
(178,922)
2,079
Cash and cash equivalents at beginning of year
279,360
277,281
Cash and cash equivalents at end of year
100,438
279,360
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 21 -
1
Accounting policies
Charity information

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.

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 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.

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 2025
1
Accounting policies
(Continued)
- 22 -
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 2025
1
Accounting policies
(Continued)
- 23 -
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 2025
- 24 -
2
Donations and legacies
Restricted
Restricted
funds
funds
2025
2024
£
£
Donated goods and services
24,650
27,700
Donated goods and services

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

 

Total
Total
2025
2024
£
£
SDI Productions (in-kind)
1,500
12,000
University of Edinburgh (in-kind)
-
-
Film Hub Scotland - Filmhouse (in kind)
2,500
-
Film Hub Scotland - Programme Advisors/Partners (in kind)
1,200
-
Film Hub Scotland - Evaluation Consultant (in kind)
2,500
-
SDI Productions - BTG Equipment Rental (in kind)
2,000
-
Delegations Festivals & accreditation discount (in kind)
1,250
1,250
Delegations Subsistence/Travel expenses (in kind)
13,700
14,450
24,650
27,700
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 25 -
3
Charitable activities
2025
2024
£
£

Sale of goods

21,067
6,270
Performance related grants
541,753
490,600
562,820
496,870
Analysis by fund
Unrestricted funds - general
91,959
81,270
Restricted funds
470,861
415,600
562,820
496,870
Performance related grants
Creative Scotland
404,900
342,399
British Council
37,498
69,748
Northern Ireland Screen
-
2,850
Film Hub Scotland
15,215
-
ScreenSkills
6,140
-
Something Old, Something New
-
603
People's Postcode Lottery/Postcode Culture Trust
75,000
75,000
Hugh Fraser Foundation
3,000
-
541,753
490,600
4
Income from investments
2025
2024
£
£
Bank interest receivable
1,774
2,033
Other interest receivable
849
341
2,623
2,374
5
Other income
2025
2024
£
£

Film Tax Credits

34,660
34,005

Salary recharges

2,355
5,480
37,015
39,485
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 26 -
6

Raising funds

2025
2024
£
£
Fundraising and publicity
Staff costs
-
18,000
-
18,000
7
Expenditure on charitable activities
2025
2024
£
£
Direct costs
Staff costs
200,254
182,872
Project costs
312,105
350,216
512,359
533,088
Share of support and governance costs (see note 8)
Support
25,498
23,334
Governance
13,849
10,454
551,706
566,876
Analysis by fund
Unrestricted funds
50,837
56,277
Restricted funds
500,869
510,599
551,706
566,876
8
Support costs allocated to activities
2025
2024
£
£
Staff costs
2,378
1,179
Depreciation
1,891
2,359
Production and project overheads
11,726
9,707
Travel and subsistence
365
-
Premises costs
2,084
5,351
Running costs
5,646
2,333
Accountancy and professional fees
2,190
1,342
Advertising, marketing and campaign costs
1,281
2,010
Finance costs and bad debts
127
370
Governance costs
11,659
9,137
39,347
33,788
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
8
Support costs allocated to activities
(Continued)
- 27 -
2025
2024
Governance costs comprise:
£
£
Audit fees
8,504
7,770
Accountancy
1,484
1,367
Meeting costs
1,671
-
11,659
9,137
9
Trustees

One trustee (or any persons connected with them) received reimbursement of expenses from the charity during the year totalling £123 (2024 £nil).

During the year the charity used the services of the following trustees as follows:

 

Noe Mendelle    £80 Production costs (2024 £15,327) Consultancy fees £3,500 (2024 £nil).

 

The services were under normal business terms.

10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
6
6
Employment costs
2025
2024
£
£
Wages and salaries
183,341
182,599
Social security costs
11,228
12,478
Other pension costs
5,193
5,303
199,762
200,380

The total remuneration received by key management personnel was £60,847 (2024 : £55,554). 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
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 28 -
12
Intangible fixed assets
Website costs
£
Cost
At 1 December 2024 and 30 November 2025
9,000
Amortisation and impairment
At 1 December 2024 and 30 November 2025
9,000
Carrying amount
At 30 November 2025
-
At 30 November 2024
-
13
Tangible fixed assets
IT Equipment
£
Cost
At 1 December 2024
15,425
At 30 November 2025
15,425
Depreciation and impairment
At 1 December 2024
11,796
Depreciation charged in the year
1,891
At 30 November 2025
13,687
Carrying amount
At 30 November 2025
1,738
At 30 November 2024
3,629
14
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,187
554
Other debtors
68,666
67,078
Prepayments and accrued income
302,924
43,208
373,777
110,840
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 29 -
15
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
4,623
4,595
Trade creditors
939
-
Other creditors
1,076
1,106
Accruals and deferred income
22,891
17,106
29,529
22,807
16
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
5,193
5,303

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.

SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 30 -
17
Restricted funds

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.

Movement in funds
Balance at
1 December 2024
Incoming resources
Resources expended
Transfers
Balance at
30 November 2025
£
£
£
£
£
Creative Scotland - Docscene 16
-
266,407
(83,114)
-
183,293
British Council: Stories
6,906
-
(6,207)
-
699
Diversity in Doc
5,042
-
-
(5,042)
-
Creative Scotland - Docscene 14
-
500
(6,598)
6,098
-
Write Now Fund
2,485
-
(13,757)
11,272
-
Creative Scotland - Docscene 15
170,516
84,052
(306,317)
51,749
-
British Council - Stories - Hangzhou
120
-
(120)
-
-
British Council - UK/Poland Season of Culture
9,985
5,000
(15,047)
62
-
British Council - International Collaboration Grant -ICG - Kosovo
19,924
21,748
(41,672)
-
-
Doscene Expanded
-
75,000
-
-
75,000
British Council - Touring Programme
-
2,500
(2,500)
-
-
British Council - Stories She Told (Pakistan)
-
5,500
-
-
5,500
British Council - Women on Record (Turkey)
-
2,750
-
-
2,750
Hugh Fraser - Bridging the Gap 2024-25
-
3,000
(2,500)
-
500
Film Hub Scotland - Doc Screen
-
15,552
(16,613)
-
(1,061)
Film Hub Scotland - New Producer Scheme
-
7,362
(6,424)
-
938
ScreenSkills - DOC Sessions
-
6,140
-
-
6,140
214,978
495,511
(500,869)
64,139
273,759
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
17
Restricted funds
(Continued)
- 31 -
Movement in funds
Balance at
1 December 2023
Incoming resources
Resources expended
Transfers
Balance at
30 November 2024
£
£
£
£
£
Creative Scotland - Docscene 16
-
-
-
-
-
Docscene 13
8,331
-
8,331
-
-
New Voices
3,000
-
-
(3,000)
-
British Council: Stories
6,486
34,000
33,580
-
6,906
Diversity in Doc
5,942
-
900
-
5,042
Strategy Development
(1,728)
1,728
-
-
-
Creative Scotland - Docscene 14
144,252
86,461
317,074
86,361
-
JTH Charitable Trust
77
-
105
28
-
Write Now Fund
16,400
-
13,915
-
2,485
Eurodoc
26,250
8,750
35,000
-
-
Creative Scotland - Docscene 15
-
261,312
90,797
-
170,516
Nordisk
-
15,300
15,300
-
-
British Council - Stories - Myanmar
3,378
-
3,378
-
-
British Council - Stories - Hangzhou
4,500
4,000
8,380
-
120
British Council - UK/Poland Season of Culture
-
10,000
15
-
9,985
British Council - International Collaboration Grant -ICG - Kosovo
-
21,749
1,825
-
19,924
216,888
(443,300)
(528,599)
(83,389)
214,978
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
17
Restricted funds
(Continued)
- 32 -

Creative Scotland/Screen Scotland - Docscene 16 - Funded by Creative Scotland and Northern Ireland Screen, Docscene 16 supports the development of documentary talent, ideas, and projects through a structured programme of training and mentoring. The funding enables SDI to retain and nurture documentary talent in Scotland, promote diversity and inclusion across the sector, and strengthen Scotland’s reputation as an internationally recognised centre for creative documentary production, delivering long-term cultural and economic benefit.

 

British Council - Stories - Stories is an intensive residential filmmaking laboratory supported by the British Council. The programme provides emerging filmmakers with creative and practical tools to explore themes of identity, nationality, and culture through documentary film, supporting skills development, international collaboration, and the creation of work that contributes to cross-cultural understanding.

 

Diversity in Doc - a campaign seeking to improve diversity in documentary production.

 

Creative Scotland/Screen Scotland - Docscene 13,14 and 15 Funded by Creative Scotland and Northern Ireland Screen. This project aims to: Develop documentary talent, ideas, and projects through training and mentoring initiatives, retain talent in Scotland while fostering diversity and promote Scotland as an international creative documentary hub.

 

Write Now - funded by People’s Postcode Trust to provide early stage development funding with the aim to support independent Scotland-based directors in the early stages of developing their first or second documentary.

 

British Council - Hangzhou Stories - A collaboration with CNEX, a 4-month documentary lab for 10 new filmmakers to learn key techniques of creative documentary storytelling and work together to produce 10-minute documentaries for audiences around the world. The project’s legacy will be a special one, linking Chinese filmmakers with international audiences through SDI’s international initiatives and the opportunities offered by CNEX

 

British Council - UK/Poland Season of Culture (Poland Stage 2) 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 - 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; Address themes of reimagining cooperation in a polarized world, demonstrating cinema’s power to bridge cultural divides.

 

Docscene Expanded

Docscene Expanded funding supports the development of ambitious Scotland-based documentary projects by enhancing the quality and scope of short and feature-length work. The programme diversifies professional development opportunities for emerging filmmakers and enables SDI to assess the career impact for participants alongside the cultural impact of Scotland-made documentaries on audiences.

 

British Council – Touring Programme

This funding supports a partnership between the British Council and SDI to tour short-form international documentaries produced through SDI’s Stories programme and related initiatives. The programme enables cultural screenings through the British Council’s global network, increasing international visibility for participating filmmakers while fostering cultural exchange and public engagement with global perspectives through documentary film.

SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
17
Restricted funds
(Continued)
- 33 -

British Council - Stories She Told (Pakistan)

This funding supports a collaboration between SDI and Patakha Pictures (funded by the British Council) to deliver a documentary mentorship and technical skills programme for filmmakers in Pakistan. The programme builds local capacity by supporting participants in developing and producing short documentaries of up to 10 minutes, thereby contributing to skills development, creative expression, and professional progression.

 

Women on Record (Turkey)

Women on Record is a year-long international capacity-building programme for emerging women documentary filmmakers in Turkey, co-led by Anadolu Kültür and SDI. The funding supports mentorship, skills development, visibility, and international collaboration, responding to political and economic constraints and strengthening opportunities for women filmmakers to sustain their practice and reach wider audiences.

 

Hugh Fraser – Bridging the Gap 2024–25

This funding supports accessibility and inclusion within the Bridging the Gap 2024–25 programme by enabling an emerging Deaf filmmaker to fully participate in the production of a commissioned short documentary. The funding provides essential accessibility tools and support, including BSL interpretation during production, ensuring effective communication between Deaf and hearing team members.

 

The funding also supports the creation of a short behind-the-scenes film for use in an impact campaign. This activity raises awareness of barriers faced by the D/deaf community in the film and television sector and shares practical guidance on inclusive and accessible production, contributing to wider sector learning and best practice.

 

Film Hub Scotland – Doc Screen

This funding supports the launch of a dedicated documentary cinema in Scotland, delivered in partnership with Filmhouse. Doc Screen provides a permanent home for independent documentary exhibition, celebrating diverse voices and approaches in international and UK productions and offering the public opportunities to engage with complex social, cultural, and global issues through film. The fund ended with a deficit of £1,061 due to timing of the grant receipt.

 

Film Hub Scotland – New Producer Scheme

Film Hub Scotland’s New Producer Scheme is a paid, four-month training programme designed to strengthen the Scottish film exhibition sector by supporting early-career professionals. The funding removes barriers to entry for individuals from underrepresented backgrounds and provides practical experience in curating, marketing, and delivering film screenings, supporting workforce development and sector sustainability.

 

ScreenSkills – DOC Sessions

This funding supports DOC Sessions, a professional development programme for mid-career independent feature documentary producers. The programme provides opportunities for peer learning, knowledge exchange, and industry insight, supporting career sustainability and helping participants contribute to the future resilience and diversity of the UK feature documentary sector.

 

New Voices - a mentoring, career coaching and industry awareness project for female and non-binary emerging documentary talent in Scotland.

 

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.

 

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.

 

 

SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
17
Restricted funds
(Continued)
- 34 -

EURODOC - An international lab for independent documentary producers, hosted in Scotland for 10 to 12 producers being selected to take part.

 

Creative Scotland/Screen Scotland - Nordisk Panorama

A delegation of 10 invited producers from different Scottish production companies will observe the Nordisk Panorama Forum in Malmö, Sweden (19-24 September 2024).

Key activities include: Attending Producers Meet Producers, a networking event where Scottish producers present themselves to Nordic producers; Outlining their production landscape to establish new networks; Finding potential co-production partners to access international funding.

 

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 (Myanmar Stage 2) - A continuation of Rainbow Stories, this program aims to: Advance participants’ documentary skills; Expand their knowledge of the international documentary industry; 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.

 

18
Unrestricted funds

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.

At 1 December 2024
Incoming resources
Resources expended
Transfers
At 30 November 2025
£
£
£
£
£
General funds
156,044
131,597
(50,837)
(64,139)
172,665
Previous year:
At 1 December 2023
Incoming resources
Resources expended
Transfers
At 30 November 2024
£
£
£
£
£
General funds
172,581
123,129
(56,277)
(83,389)
156,044
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 35 -
19
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 30 November 2025:
Tangible assets
1,738
-
1,738
Current assets/(liabilities)
170,927
273,759
444,686
172,665
273,759
446,424
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 30 November 2024:
Tangible assets
3,629
-
3,629
Current assets/(liabilities)
152,415
214,978
367,393
156,044
214,978
371,022
20
Related party transactions

During the year the charitable company invoiced costs of £2,355 (2024: £5,480) to SDI Productions, a company with Noe Mendelle as a director. SDI Productions invoiced £81 (2024: £108) of costs to the charitable company in the year. The balance due/from SDI Production at 30 November 2025 is £nil (2024: £nil).

 

During the year the charitable company also received £1,500 (2024 : £12,000) of donations in kind of equipment and services from SDI Productions Limited.

21
Cash absorbed by operations
2025
2024
£
£
Surplus/(deficit) for the year
75,402
(18,447)
Adjustments for:
Investment income recognised in statement of financial activities
(2,623)
(2,374)
Depreciation and impairment of tangible fixed assets
1,891
2,359
Movements in working capital:
(Increase)/decrease in debtors
(262,937)
16,534
Increase in creditors
6,722
1,633
Cash absorbed by operations
(181,545)
(295)
SCOTTISH DOCUMENTARY INSTITUTE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 36 -
22
Analysis of changes in net funds

The charity had no material debt during the year.

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