The Trustees (who are also Directors for Companies Act purposes) present their report and accounts for the year ended 31 March 2020.
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) 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)".
According to its Memorandum of Association, Dundee Contemporary Arts Limited (“DCA/the Charity”) exists to promote, maintain, improve and advance public education in contemporary arts and culture for the benefit of the community by the encouragement, support and promotion of the study, practice and knowledge of the visual arts (including but not limited to video and film) and other arts (including but not limited to sound recording, crafts, performance, broadcasting, publishing, literature, music, dance and song) by any means including but not limited to commissioning, galleries, printmaking, workshops, displays, talks, research, discussion groups and exhibitions of all kinds as shall be deemed by the Charity to be conducive to the objectives specified above.
Vision, mission and aims
DCA’s vision is to enrich people’s lives through art and culture.
DCA’s mission is to enable audiences, artists and participants to see, experience and create through our four programme areas - Exhibitions, Cinema, Print Studio and Learning – in our internationally renowned centre for contemporary arts.
DCA’s aims are:
1. To offer opportunities to see, experience and create contemporary art.
2. To support artists to create and disseminate their work.
3. To play a key role in Dundee and Scotland’s cultural and creative development.
4. To inspire audiences on local, national and international levels.
5. To ensure a secure future through a healthy and progressive environment and responsible planning and practices.
Business plan and strategy
DCA’s business plan is in a transitional phase with the arrival of new Chair, Jacquie Roberts OBE in December 2019.
Inevitably, the Covid-19 pandemic will create a significant degree of uncertainty for the foreseeable future. Whilst the trustees are confident in the continuing support of DCA’s two principal funders through 2021-22, this uncertainty will be amplified by the fact that the next triennial review of Creative Scotland’s regular funding portfolio is due to get underway in the course of 2021, and Dundee City Council faces extremely challenging budget rounds in 2021-22, and beyond.
That being so, the trustees remain committed, despite the considerable challenges that lie ahead, to sustaining and developing DCA’s already significant impact as a leading cultural asset for Dundee, with a strong national and international profile.
As Chair, Jacquie has identified two leading objectives that will underpin DCA’s future direction and plan to support the board’s ambitions in furtherance of DCA’s charitable purposes:
Partnership working – (1) with Dundee City Council on the part DCA can play in building Dundee’s cultural tourism offer, as well as (2) in relation to the other cultural organisations in Dundee; (3) with the centres of cultural learning in Dundee, (4) securing and enhancing existing and future funder relationships, and (5) in the development of board/management and wider team relationships.
Business transformation – with an emphasis on (1) longer-term planning for income generation, including beneficial development of DCA’s facilities, (2) business process review, and (3) identifying opportunities for “doing things differently”.
Progress with business plan objectives is monitored by the board at quarterly meetings, with the executive team (Director and two Depute Directors) responsible in between times for supporting senior managers in the delivery of their agreed work plan goals and for tracking progress against a set of quantitative performance measures that span DCA’s portfolio of activities, audiences, clients and customers.
Senior management team meetings are held monthly, with one-to-one support and supervision provided by the executive team to individual senior managers, focusing on their specific area of operations and personal development needs. Meetings have been held remotely by video conference call, twice weekly, during the pandemic lockdown phase.
The board is also served by two sub committees: Finance, Audit and Risk (FAR) and Human Resources/Operational Development (HR/OD) which meet quarterly and report into the main board on matters of policy, progress against annual budgets and other operating plans, and recommended priorities for management action and the board’s strategic consideration.
Activities, achievements and performance
Review of 2019-20
Introduction
2019-20 was one of DCA’s most successful years to date: an estimated 383,000 people through our doors, including over 100,000 cinema goers, the most since we opened in 1999; acclaimed contemporary art exhibitions with outstanding reviews in national broadsheets and international arts press; new PhD programmes in our Print Studio, cementing our reputation as a centre for research and collaborative practice; award-winning learning projects with communities and charities, delivered at DCA and across the city by the Learning team.
Our commitment to audiences and artists is at the core of everything that we do and we believe passionately that high quality cultural experiences can change people’s lives for the better. We take our responsibility as a civic organisation extremely seriously, and work to ensure as many people as possible are welcomed at DCA, a space for all citizens and visitors.
DCA’s work has far-reaching local, national and international impact, and our partnerships are central to this success. Our exhibition with Patrick Staff saw a new co-commissioning relationship with the Irish Museum of Modern Art, resulting in one of our most ambitious film exhibitions to date and 5 star reviews in The Guardian and Art Forum. Alberta Whittle received a Turner Bursary, in lieu of 2020’s Turner Prize, on the strength of her DCA show, and new commissions with Liverpool Biennial and Glasgow International. Our publications programme went from strength to strength, with the new books created for our Seized By The Left Hand exhibition exemplifying our approach to bringing new, experimental writing to a growing number of dedicated readers.
DCA’s cinema programme represents the brilliantly diverse interests of our audiences and 2019-20 was our most popular year to date. With Oscar-nominated titles and family-friendly films, 35mm screenings and special seasons, just over 103,000 audience members flocked to our screens. Our partnerships are again a key part of our success, including hosting touring film festivals, working with local groups and collaborating with V&A Dundee on a series of films to accompany their exhibitions programme. Specialist content with arts and performance is always a huge hit with our audiences, with high profile national and international productions brought right into DCA Cinemas, and annual Discovery Film Festival yet again introducing thousands of school pupils from across Tayside to the joy of international cinema.
Collaborative practice to support artists at all stages of their careers continues to form the backbone of the Print Studio, with new courses introduced, additional PhD research and international residencies. Artists, including Ilana Halperin, Sekai Machache, Salama Nasib, Daksha Patel, Rachel Adams, David Austen, Amy Jones and Andrew Black, worked with the team to create new work for exhibitions and editions, alongside the many Print Studio members who use our world-class facilities and workshops on a daily basis.
Partnership working is central to our Learning programme, from our longest standing collaboration with Tayside Healthcare Arts Trust on the ST/ART project through to new projects with the National Deaf Childrens’ Society and Dundee International Women’s Centre. Our focus on working with families continues, through our Create Space, workshops, off-site sessions across Tayside and targeted projects with Sensatronic and Messy Play session with Art At the Start. We also held the Learning programme’s very first gallery takeover with a whole weekend dedicated to showcasing some of the fantastic work our partners and participants create with us, alongside drop-in workshops and fun activities.
All of this work is made possible by our core funders at Dundee City Council and Creative Scotland, to whom we would like to say thank you for their ongoing support. DCA is also supported by a growing number of trusts, foundations, donors, patrons and friends and we are enormously grateful to each of them.
This remarkable year was cut short by the outbreak of the Coronavirus pandemic, with DCA closing its doors on March 17 th . We have worked hard to support staff, artists, audiences and participants over this period of closure, moving much of our work online and directly into the community to be delivered safely. The response to all of this work has been incredible and we know, more than ever, that culture and creativity has a vital place in a vibrant, connected society. As we move into the next chapter, post-lockdown, we are looking forward to working with everyone to help make this possible and to welcoming audiences back to our much-loved building.
DCA’s latest Annual Review can be found on our website at:
https://www.dca.org.uk/about/organisational-information
Exhibitions
This year of exhibitions at DCA has found us staying true to our mission in the galleries of showcasing the very best contemporary art from all over the world in the heart of Dundee. We have worked with a diverse range of artists both in Scotland and much further afield to produce major solo commissions, collaborative touring projects, and ambitious group shows in the galleries that have been enjoyed by some 32,800 visitors across 2019/20.
Our 2019 summer season unfolded from June to August with a new co-commission by LA-based artist Patrick Staff. This was one of the most ambitious new film commissions we have undertaken at DCA, and we worked closely with commissioning partners at the Irish Museum of Modern Art to stage what was, at the time, Patrick ’ s largest exhibition to date. The show, titled The Prince of Homburg , debuted new works in film, installation and print, reinterpreting 19th century German writer Heinrich von Kleist's play of the same name. This new work was the product of several years’ research on Patrick ’ s part, bringing together languages of film and live performance with sculptural and photographic works to explore how history, technology, capitalism and the law have fundamentally transformed the social constitution of our bodies today. We also produced a publication as part of the project with commissioned texts by renowned writers Isabel Waidner and Johanna Hedvaas well as developing a dedicated public programme of screenings, talks, discussions and events over the summer responding to Patrick ’ s work. Patrick‘s show received excellent national and international press, including a five star review in The Guardian and DCA’s first review in Art Forum in over 11 years.
From September to November we presented Barbadian-Scottish artist Alberta Whittle’s first major solo exhibition, titled How Flexible Can We Make the Mouth. This project occupied both of our galleries, and present ed work across film, sculpture, printmaking, performance and installation. Alberta ’ s work lays out a new visual and oral language that questions accepted Western constructs of history and this show was developed with an acute understanding of how formal historical records produced by privileged white men have always sought to replace more ancient and informal means of comprehending the past. As well as newly commissioned sculpture made possible with the support of the Henry Moore Foundation, Alberta also worked intensively in DCA Print Studio to produce a new suite of prints that were the centrepiece of a display of work in Gallery 1. We also published a new book as part of the project with support from LUX Scotland, containing remarkable new writing by Christina Sharpe and Ama Josephine Budge. We were delighted that How Flexible Can We Make the Mouth resulted in Alberta receiving a Turner Bursary, in lieu of this year’s Turner Prize.
In December we launched Seized by the Left Hand across the galleries, the last exhibition of the 2019/20 year at DCA. This ambitious international group project took as its starting point some of the ideas contained within American writer Ursula K. Le Guin 's 1969 novel The Left Hand of Darkness . The book had a profound impact on the sci-fi genre at the time of its publication and remains hugely relevant today, posing serious and challenging questions about gender, sexuality, the environment, language, communication, power and empire.
Working collaboratively with Kim McAleese , Programme Director at Grand Union, as co-curator , we brought artists from countries such as Canada, Colombia, France, Ireland, Mexico, Singapore, USA and Qatar to Scotland for the first time and showcased a wide range of artforms such as painting, drawing, sculpture, installation, film, performance, poetry and writing as part of the show. The exhibition also included a curated display of artefacts from the D ’ Arcy Thompson Zoology Museum, working in partnership with the Collections Department at the University of Dundee. The full list of contributors to Seized by the Left Hand is: Sophia Al-Maria, Andrew Black, CAConrad, Mijke van der Drift, Harry Josephine Giles, Emma Wolf-Haugh, Isaac Julien, Huw Lemmey, Flora Moscovici, Quinie, Nat Raha, Nisha Ramayya, Abel Rodr í guez, Sarah Shin, Victoria Sin, Tuesday Smillie, Manuel Solano, Emma Wolukau-Wanambwa, Ming Wong and Sgáire Wood.
The dynamic public programme of talks, performances, workshops and screenings for this project brought the galleries to life in beautifully vibrant ways from December to March, and we were deeply disappointed to have to cancel our final events in March due to Covid-19. However, we feel grateful to have had the chance to learn so much from all of our artists over the past year at DCA, about the powerful ways in which we can use concepts such as care, compassion, intimacy and imagination to build future worlds where we can better live together and love one another.
Cinema
DCA Cinema continues to deliver the very best in new cinematic releases and a unique programme of world cinema, classics and alternative content to Dundee audiences. As the city’s only independent city centre cinema, we welcomed 103,016 audience members to 3,037 screenings over the 2019-20 period. The top 20 titles are indicative of the diverse interests of our audiences. UK box office hits with music at their hearts such as Rocketman, Judy, Yesterday, Wild Rose and Blinded by the Light were extremely popular. Films which spoke to Dundee’s love of comics such as Avengers: Endgame and Joker also connected . Audiences flocked to Oscar-nominated titles Jojo Rabbit and 1917, and all ages attended family-friendly films such as Toy Story 4 and The Lion King . We were proud to be the only cinema in Dundee screening Quentin Tarantino’s Once Upon A Time in Hollywood on 35mm. The number one film of the year came from Korea, Bong Joon-ho’s Parasite. Rarely is a foreign-language title also a box office hit, but this Palme d’Or and Oscar winner truly captured everyone’s attention.
A range of special film seasons and festivals contributed to the dynamism of the cinema programme. DCA’s cinema team is responsible for curating Dundee’s only dedicated Horror Film Festival Dundead. Discovery: Scotland’s International Film Festival for Young Audiences and the film programme for Luminate: Scotland’s Creative Ageing Festival. We continue to host touring festivals such as French Film Festival UK, Fokus: Films from Germany, Italian Film Festival, Japan Foundation Tour, Right Now Film Festival and SQIFF. New to our schedule was the Catalan Film Festival brought to us by Cinemaatic and highlights from Doc’n Roll.
Partnership working also expands the breadth of our programme. Our collaboration with V&A Dundee produced a film series to accompany the exhibition Hello, Robot . We also examined Dundee as an Aquatic city with the University of Dundee for the Being Human Festival. Post-screening discussions of Scheme Birds and Sorry We Missed You were the result of our ongoing partnership with Festival of the Future and Take One Action. We renewed our connection with Dundee Jazz Festival and established a new one with Dundee Mountain Festival.
Audiences continued to enjoy a range of arts and performance content including NT Live, Live from the Met, Bolshoi Ballet, Glyndebourne, theatre events such as Margaret Atwood Live in Cinemas, Billy Connolly: The Sex Life of Bandages and Matthew Bourne’s Swan Lake and Romeo and Juliet . Satellite Q&As screenings of The Great Escape with Dan Snow, Joni 75: A Birthday Celebration, and Pavarotti brought high-profile national moments to a Dundee audience. DCA’s Artist’s Choice strand offered an insight into the cinema that inspires our exhibiting artists, including a rare screening of Betzy Bromberg 16mm shorts from the LUX archive.
DCA Cinema was host to many special guests who introduced screenings and participated in discussions throughout 2019/2020. We were thrilled to welcome producer Flore Cosquer for the documentary Freedom Fields . Director Richard da Costa and dive tech Craig Frederick supported deep-sea documentary Last Breath . Filmmaker Marilyn Edmond presented her debut feature Connect and director Steven Lewis Simpson Neither Wolf Nor Dog . At our screening of Mantra: Sounds Into Silence , the audience enjoyed a live performance from Kirtan Scotland.
Scottish Encounters, which showcases films made by Scottish talent, also saw a jam-packed programme over 2019/20. We were delighted to welcome director Charlie Paul and producer Lucy Paul to discuss their film Prophecy . Harry Birrell Presents Films of Love and War , which told one man’s story through his extraordinary archive footage of World War II, was accompanied by the film’s producer Carina Birrell. Controversial fishing documentary Of Fish and Foe was followed by a very lively debate with directors Heike Bachelier and Andy Heathcote. Director Robbie Fraser joined us for a screening of Final Ascent: The Legend of Hamish MacInnes screened in partnership with Scottish Mental Health Arts and Film Festival.
Celebrating cinema’s rich heritage is an integral part of our programme. Film and live music events continue to be a vital element of our cinema calendar. Musician David Allison performed his Rob Roy score commissioned by the Hippodrome Silent Film Festival, and composer Neil Brand celebrated Laurel & Hardy. Focused seasons on the Hirozaku Kore-eda, a season celebrating Musicals and new film restorations from Cinema Rediscovered rounded out the programme.
DCA is committed to enhancing access to cinema for all kinds of audiences. We have increased our autism-friendly “relaxed” screenings, as well as our Hard of Hearing captioned offer. DCA’s weekly selections for Senior Citizen Kane and Bring A Baby remain the most well-attended slots of the entire programme. With support from Film Hub Scotland, we added a unique new membership scheme for 18-25-year-olds to our offer. DCA remains committed to keeping our cinema ticket prices as low as possible to ensure that our programme remains accessible to the broadest possible audience.
Print Studio
DCA Print Studio works to provide open-access production facilities to artists at all stages in their practice, and to foreground creative research and residencies.
Print Studio user numbers remained steady throughout the year and we provided courses for a wide range of participants with our Get Creative courses continuing to be very popular: 571 places were taken up on 105 courses before closure in mid-March. New courses introduced included Nature Printing and Electro-Etching . Working with the DCA Learning team and Duncan of Jordanstone College of Art and Design at the University of Dundee, we welcomed secondary school students through their Access to Creative Education in Scotland (ACES) programme, a widening participation project for state school pupils in years S4-S6.
As ever we were also happy to see ST/ART project participants return to the Print Studio for advanced workshops, with the Learning team and longstanding partner Tayside Healthcare Arts Trust.
As we work to maintain a research-friendly environment in the Print Studio, we are delighted that this area has attracted considerable support and growth this year. Highlights include successfully applying for a second Scottish Graduate School of Arts and Humanities (SGSAH) Doctoral Award to examine collaborative practice with artists in the Print Studio. DCA’s Editions Manager, Sandra De Rycker, will be undertaking this research. Artist Rachel Adams, the current SGSAH DCA Print Studio Researcher,was commissioned to create the 2019 Sculpture at Hospitalfield using work made in the Print Studio. Artist Ilana Halperin worked with us on two significant research projects this year,
The Rock Cycle (Yamaguchi)
and a Mount Stuart commission
There Is A Volcano Behind My House.
The project
Translations – Life Sciences From Laboratory to Print Studio
was created by scientists at the Wellcome Centre for Anti-Infectives Research at the Life Sciences Department at the University of Dundee with artists Scott Hudson and Amy Jones from Dundee Print Collective, who are based in the DCA Print Studio. Artist Daksha Patel was funded through a further partnership with the Life Sciences department, to produce work in the studio which was exhibited in in the Information Space at DCA.
Residencies are a key part of Print Studio activity and we very much enjoy welcoming artists to spend an extended period in the studio working with the team. This year we were delighted to take part in an artist residency exchange project, in partnership with Tashkeel Studios, Dubai, funded by the British Council. Supporting two female artists under the age of 35, one from Dubai, one from Dundee, who each spent time in the other’s city and print studio. Emirati printmaker Salama Nasib was resident in DCA Print Studio, producing new work, meeting Dundee based practitioners and visiting visual arts spaces in Scotland. In a concluding event, ‘In conversation’ with Norah Campbell, Head of Arts at British Council Scotland, Salama discussed her work, her time in Dundee and the benefits of cultural exchange. Dundee artist Sarah Burt travelled to Tashkeel Studios in September 2019 for three months, creating work, developing new skills and making an exhibition which opened in December 2019. The exhibition, which was attended by DCA Director Beth Bate, representatives of British Council UAE, and Sheikha Lateefa Al Maktoum, the Director of Tashkeel Studios, showed new work by Sarah alongside prints Salama created in Dundee.
DCA took part in another British Council funded exchange programme, hosting Ukrainian artist Taras Kovach, a University lecturer in Kiev, as half of a City/Rural residency with Scottish Sculpture Workshop, Lumsden. For our third year of the Artist in Residence Connect Exchange funded by Cleveland Print Room and Ohio Arts in the United States, Aja Joi Grant was selected to work here over summer 2020 with Glasgow-based Carmel Pia selected to go to Cleveland. This programme has been temporarily suspended due to the Covid-19 pandemic but we look forward to resuming it as soon as possible.
Wherever possible we aim to work with local, national and international partnerships to celebrate and raise the profile of print in contemporary art and culture. This year we have worked closely with Scotland’s Workshops, the national network of production facilities, and with agency Vis-à-Vis who were commissioned to create a strategy to develop the network. As a result of this work Creative Scotland awarded funding for a new Scotland’s Workshops website, and we were part of Workshops Week, from 16-22 November 2019, showcasing activity in all 11 organisations, right across the country. Creative Scotland are continuing to support the network with funding for a part-time coordinator post to help develop Scotland’s Workshops’ activities.
The 2019 Dundee Design Festival took place in the Keiller Centre. Artist and Print Studio Coordinator Scott Hudson and Dundee Print Collective created
Poster Playground
, for which the public were invited to print a poster which was then reprinted, and pasted up in the city.
For the WW100 commemorations we worked with DJCAD, Dundee and Angus College and Abertay University students as part of the project
What Did We Learn From All This?
with the Scottish Print Network, supported by the Scottish Government. An exhibition of the complete work created by Lateral North was launched at Holyrood, before travelling to venues across Scotland.
We were thrilled to be selected by the Scottish Contemporary Art Network to collaborate with Ruth Ewan for their Art in Action campaign, to raise the profile of visual arts organisations across the country with MSPs. Using handwritten text by Mary Brooksbank, Dundee mill-worker and activist, found in University of Dundee archives, the editions were launched at Holyrood and presented to MSPs to encourage them to connect with contemporary artists and arts organisations.
Closer to home, we worked with Hospitalfields’ Artist in Residence Sekai Machache to make an edition of 60 etchings for their Friends’ Edition, whilst nationally we were commissioned by the Edwin Morgan Centenary Trust. Internationally, Dundee was a guest of Bilbao, a partner UNESCO City of Design, at Bizkaia Design Week 2019 and was represented by Print City, an immersive installation built from huge, hand-printed cardboard blocks, produced originally by DCA as part of Print Festival Scotland.
Learning
DCA Learning team works with colleagues, artists and external partners to design and deliver a wide range of creative learning experiences that connect both new and existing audiences with contemporary art practice. We focus particularly on making skills and critical engagement.
This year, we deepened our community links, increased the visibility of our work, sharing the impacts of what we do. We delivered a mix of public ticketed and free drop-in activity, responded to requests for visits and tailored projects, and sustained longer term projects with key partners. New initiatives included a quarterly Learning Newsletter for partners and stakeholders, a monthly downloadable Family Calendar, which proved very popular, a Learning “take-over weekend” of Gallery 1, and Messy Play sessions for 0-3 years with our PhD research partner.
Our 2019-20 highlights included:
8,700 people engaged in creative activity with our programme both at DCA and off-site
300+ days of free drop-in DIY making and childrens’ art library in our Create Space
252 learning sessions, including workshops, talks and tours, delivered by staff and freelance artists
189 Higher Art & Design Pupils from Dundee schools attended 2 study days in a new partnership with
V&A Dundee
46 Family Programme sessions, 10 off-site in Dundee and Fife, 9 new Messy Play sessions
43 tours/talks/workshops requested by community groups, schools, and further and higher education
courses: 82% from Dundee and Angus, 18% from Perth and Kinross, Edinburgh, Aberdeenshire, Fife, Inverness, Glasgow and one from USA
10 Craft Sundays presented by key makers attracting new and repeat craft audiences from
Across Scotland
8 funded partnership projects with Tayside Healthcare Arts Trust, Dundee International Women’s
Centre, Craigmills Skills Centre, Sensatronic Sound Lab, National Deaf Childrens’ Society, Life
Sciences at University of Dundee, Psychology Department
At University of Dundee, and Wellgate Day Support Centre
3 terms of DCA Young Photo Club for ages 12+ supported by Dundee Photographic Society
Each session we deliver is unique and has its own story to share, and more details can be found in the stories on the DCA website and the Learning Newsletter. The following projects are some of the highlights of this year’s work:
ST/ART @ DCA with Tayside Healthcare Arts Trust
Our partnership with Tayside Healthcare Arts Trust is our longest running, working for over 15 years with adults isolated by their long-term health conditions. This partnership continues and this year we also introduced new creative techniques. The programme included three print skills ‘schools’, Japanese brush calligraphy and digital photography, tailored gallery tours, demonstration sessions, tutoring by artists and Print Studio staff, volunteer artists supported by THAT and displays of work. 44 participants and 100 further family and friends engaged in the activity. Evaluation shows positive outcomes in ‘confidence and self-esteem’, ‘perception of abilities’ and ‘socialisation’; 82% considered their capability ‘better or much better’ as a result, and 100% of participants wish to access further programmes.
See Think Make Do: Pilot Open Weekend
For three days in December 2019 DCA Learning took over Gallery 1 at DCA. The programme, co-designed with community partners, included: a celebration event and exhibition of work made in Learning projects; free drop-in workshops led by local artists and makers; take-away ideas for parents and a large scale vinyl mural-making project. 500 visitors attended over the three days with feedback showing they valued the inspiring images, techniques and strong messages created by young people and adults; the local connections; quality, free to attend activities for children; a high standard of presentation; a welcoming and friendly approach. It was a heart-warming and successful weekend which is informing our future plans.
Art at the Start: PhD research
Closed group art therapy sessions and new, public Messy Play workshops were delivered through our collaborative PhD programme with the University of Dundee’s Psychology Department. Sessions were held onsite in the Create Space and linked with DCA Exhibitions.
“We have found that making art together is beneficial for both wee ones and parents. It is a lovely way to feel connected to each other and it gives a focus for lots of shared looking and shared goals which we know are good for helping infants feel attuned to their primary carers. This shared experience is good for infants’ attachments and well-being but has also been shown to improve the parents’ feelings of well-being. In terms of brain development, art making allows little ones to have lots of new sensory experiences with different textures and colours, it lets them practice new motor skills, and also lets them see that they are able to make change in the world as they make marks and colours. This builds their sense of agency and their sense of self.” Vicky Armstrong, PhD research student, University of Dundee
Discovery Film Festival
The 16
th
edition of Discovery Film Festival took place between Saturday 19 October and Sunday 3 November 2019, and offering the best in new world cinema for young audiences and their families.
A truly international line-up included three UK and three Scottish premieres, with 10 features and 25 shorts representing twenty different nations. Highlight films included the very latest features from French animation master Michel Ocelot and British heavyweight Ken Loach, two extremely different historical dramas looking at the impact of the Berlin Wall on German family and school life, and a very sparky French-Canadian comedy observing gender equality in the workplace.
The festival remains a valuable resource for teachers across the region. During the three weeks of activity we had 39 screenings hosting 4,297 attendees from 56 different schools across Dundee, Angus, Fife and Perth & Kinross.
At weekends we offered 16 public screenings to a total audience of 588. The Opening Gala of the festival presented a completely language-free animated journey across the continents in the company of a ladybird, a spider and an ant – which was then followed by a packed workshop in which everyone created their own minibugs to decorate the jungle-themed Create Space.
Throughout the year, Discovery Family Film Club attracted 531 attendances at 11 family screenings, offering brand new features
The Runaways
and
The Kid Who Would Be King
as well as stone-cold classics such as
The Princess Bride
and
The Muppet Christmas Carol.
In addition, 7,994 people were entertained during the school holidays with very popular mega-titles including
Toy Story 4, A Shaun The Sheep Movie: Farmageddon, Spider-Man: Far From Home
and the regenerated
Dumbo
and
The Lion King
. And perhaps less well-known, but appreciated by all who came along, was the beautifully animated intergalactic survival adventure
Terra Willy: Planète inconnue (Astro Kid).
Encouraging local teachers to integrate the use of film into their classroom learning saw over 200 individuals join us for sessions to discuss how they might do this, and to learn of examples of films and accompanying resources to take back into their classrooms for immediate application.
The impact of Discovery Film Festival continues to be shared around the country through Discovery On Tour. During the year the in-house curated packages of short films for Wee and Middle Ones were seen in arts venues across the UK and Ireland, including Shetland, the Western Isles, Leeds and Dublin.
In addition to their hosting of the shorts for Wee and Middle Ones, The Western Isles Libraries also invited the Shorts For Language Practice team to travel across to work with children and teachers, using short films to develop listening, speaking, reading and writing skills in the ML classroom. This festival programme was made available to a total of 290 children and 33 staff members, from ten different primary schools extending between Breasclete on Lewis and Harris and Castlebay on Bar.
Editions & Publications
DCA had a hugely positive year with editions production and sales, including new work created by Alberta Whittle and David Austen, new editions underway with Andrew Black, and our modest sales targets exceeded.
We particularly enjoyed developing a collaborative way of working with Alberta Whittle over several weeks, exploring many ideas and processes before arriving at a suite of three editions. Comprising laser-engraved woodblocks on screen print backgrounds, the prints and blocks were featured in the exhibition as well as being for sale.
We hosted a launch event for the editions in the Print Studio, for DCA Friends and Patrons, with Alberta talking to the Head of Print Studio about the production process and how the collaboration impacted on the development of her practice. Feedback on Alberta’s editions has been very positive and we were pleased that a set have been acquired by the University of Edinburgh’s Art Collection.
Following David Austen’s show at DCA in 2019, we continued to work with him on two further editions, etchings of two of his drawings.
Editions sales were strong this year, with our income target exceeded, and notable sales of work by Luc Tuymans, David Austen and David Shrigley to patrons and collections, as well as through our online shop. As part of our DCA20 celebrations, we looked back over our archive of print collaborations and presented a series of our co-published editions for sale. These include a series of works by renowned Scottish artists including Christine Borland, Ross Sinclair and Simon Starling, produced in partnership with Cove Park.
DCA Shop
DCA Shop both reflects and supports DCA’s work, from visual art to cinema and print, by offering a design-focused selection of products and artwork, often with direct links to our extensive artistic programme. We bring together work by talented independents alongside contemporary homeware and design brands, and sell a wide range of books and magazines on art and design, plus cards, stationery and gifts for children. Limited edition artworks, created by users of our Print Studio, are also showcased and sold within the shop, alongside works from our extensive Editions and Publications programme.
This year we expanded our Dundee Made brand, adding new makers and increasing visibility. We also added a new line of shop merchandise in the form of our Dundee Made Me t-shirts, which we were delighted to see selected for inclusion in Dundee’s new UNESCO City of Design CODE Souvenir catalogue. We also participated in Dundee Design Month with a specially-programmed design showcase on three different themes: Bruno Munari, Design classics and the Bauhaus Design School.
We ran another successful CRAFTED Christmas Market which saw an increase in applicants on previous years, reflecting the event’s continuing reputation amongst makers even as competition in this area increases. We also continued to provide a retail presence at gallery openings, selling editions, publications and related products.
We made changes to our online shop shipping fees to make it more appealing to purchase lower value items this year, with a resulting increase in orders. Editions and publications also continued to perform well online, leading to an overall year-on-year increase in orders of 30%. Our team received training in handling and shipping editions, enabling us to support the editions team further and improving the customer experience when buying artwork from DCA.
This year we upgraded our operating system and retail hardware, giving us access to more sophisticated reporting, greater flexibility of use and improved pop-up functionality.
Jute café bar
Jute café bar is an integral part of the DCA visitor offer. The commercial arrangements in place with the operator continued during 2019-20 to generate rental and royalty income for investment in DCA’s creative endeavours, with income of £196,542 (2019 - £186,234) from the café bar concession included in the result for the year.
Having taken external advice on the state of the market in the light of the pandemic, the trustees granted the concession holder a two year extension of their licence to operate Jute café/bar, on existing terms, subject to an initial rent free period, following the conclusion of negotiations after the year end. Royalties will continue to be payable on café/bar turnover throughout the initial rent free period.
Audiences & Communications
Audiences are at the heart of all DCA’s work and our communications and audience development plans help us to deliver our vision: to enrich people’s lives through art, culture and creativity.
Our DCA20 celebrations continued throughout the year. We received over 330 requests for our DCA20 film screenings on social media, with many of those selected selling out. We continued to commission and share our 20 Stories for 20 Years interviews – popular videos include artist Olafur Eliasson, who exhibited at DCA in 1999 and Cllr John Alexander, leader of Dundee City Council.
We continued to receive extensive press coverage across national and specialist press this year. Highlights including a five star review for Patrick Staff in the Guardian, with more reviews in Art Monthly and Art Forum and an interview in The National. Alberta Whittle’s exhibition was featured on the cover of Art Monthly with an accompanying review, and she was interviewed in the Skinny. We were delighted to see previews or reviews for all exhibitions this year in the Skinny, The Scotsman/Scotland on Sunday and The Herald.
There were further press highlights for this year’s Dundead festival, with features in The Courier, The Evening Telegraph, a mention in The Skinny film events round up and mentions on blogs EyeforFilm, Geeklist, CastleHorror. This coverage, combined with a marketing campaign focused on building our already strong following on Facebook and generating our own video content, led to the strongest ticket sales yet for the festival, with a sold-out opening screening.
In the second year of our Membership scheme we saw strong renewal rates and welcomed new members, growing our total Membership to 135. Thanks to funding from Film Hub Scotland we launched our new 18-25 Membership in March 2019, which offers discounts across the building for just £5 annually. This scheme has been created with audience development, particularly for the Cinema programme, in mind.
We spent time on raising awareness of DCA Learning’s activity this year, launching a new newsletter for key stakeholders and sharing monthly stories about the team’s work. We continued to develop our families Facebook page and share our digital calendar of family activity. We also explored new ways of promoting Discovery Film Festival, including an Itison campaign and new advertising partners, with a sold out opening screening as a result.
Our digital reach continues to grow: this year we reached 10,000 followers on Instagram, giving us access to swipe-up links in Instagram stories. Our work on highly targeted email marketing, designed to only speak to receptive audiences, is consistently successful: targeted film emails this year had an average open rate of 45%, well above the industry average.
Facebook advertising was the main focus of our digital spend. We implemented a Facebook pixel to give us better understanding of conversions. We used this to experiment with boosting one-off special events rather than creating new ads. The results were positive: for example, our anime screening of
Weathering with You
had over 1500 event responses, resulting in sold-out screenings.
The Communications team plays a key role in DCA’s Equalities, Diversity and Inclusion working group, and accessibility is an ongoing focus of the team’s work. This year we took steps to ensure that all images shared on social media had screen-reader captions, and made substantial improvements to the display of subtitled screenings on our website to make them easier to find, and more accurately titled.
Fundraising and core support
DCA believes that art and culture enriches people’s lives, as artists, as audiences and as participants. To deliver our diverse programmes, keep our exhibitions free and subsidise our community and education work, we rely on funds from Creative Scotland and Dundee City Council, as well as a range of corporate supporters and private donors, together with income from our cinema, shop, courses and the Jute café bar concession.
Creative Scotland and Dundee City Council are DCA’s principal public funders and their combined support for DCA’s core and programme-related costs makes up a significant portion (around 43% in 2019-20) of our overall funding base.
Other vital, project-based, fundraising in the year is highlighted in note 22 to the financial statements, with contributions generated from a diverse range of public bodies, corporate supporters, charitable trusts and foundations to all aspects of DCA’s creative making, participation and learning programme.
The Covid-19 pandemic had no direct impact on fundraising efforts during 2019-20, coming to the fore as it did, in the weeks just prior to DCA’s year-end.
Since the year-end, DCA has been successful in raising Covid-related emergency and recovery-related funds from a range of trusts and foundations, in addition to making full use of the “furlough scheme” and similar government business support measures, such as VAT deferment and reduced rate, where eligible to do so.
Further opportunities for pandemic recovery and continuity funding are being explored by the trustees and the Director at the time of this report, in particular, via recently announced Creative Scotland administered schemes and, closer to home, in association with Dundee’s other leading cultural venues in a joint fundraising appeal to raise £1m from individuals, charitable trusts and corporate sources.
The Trustees recognise an on-going need to continue to develop DCA’s support base in order to secure the range, depth and richness of DCA’s creative programme into the future.
To this end, the Trustees are delighted that Freelands Foundation
has made a significant five year pledge of grant funding to DCA Print Studio. This grant will provide
essential financial underpinning to an integral strand of DCA’s cultural and creative community development programme over the medium term, starting in 2020-21.
The Trustees are grateful for the continuation of Creative Scotland regular funding, with 2019-20 the second year of a 3-year award. Whilst the details of Creative Scotland’s process for the next triennial review of its regular funding portfolio remain to be confirmed at the time of this report, the trustees are confident that DCA will
be able to present a strong case for
continuation of funding, when the time comes.
The Trustees recognise the public spending pressures faced by Dundee City Council, along with many other local authorities, and welcome the opportunities afforded throughout the year to discuss future resource planning scenarios at high level with Council officers, as the city’s culture-led regeneration plans progress.
Financial review
The result for the year is reported in detail in the financial statements (on pages 23 to 25).
As described in the review of activities section, DCA continued to deliver a full and diverse cultural programme in 2019-20. The direct impact of the Covid-19 pandemic (“the pandemic”) was confined to the final weeks of the financial year, as DCA closed to the public, shutting down operations across the building and furloughing of the majority of the workforce with effect from 17 th March 2020.
Setting the exceptional impact of the pandemic to one side, an underlying surplus for the year of £108,304 (2019 - deficit of £55,382) (see note 13) reflects a very strong performance in cinema ticket sales, more than making up for a decline in shop gross profit and café bar income compared to the prior year (which was boosted by the interest generated by the V&A opening in August 2018), £32k of fundraising contributions to core expenses, and control of operating expenditure within budget. Also included is some £50k of galleries tax relief, relating to 2017-18 and 2018-19 exhibition production costs, claimed prior to the year-end and received from HMRC in May 2020.
Gross incoming resources for the year were £2,135,533 (2019 - £2,012,823). Core funding grants and similar income receivable from Creative Scotland and Dundee City Council represent 43% (2019 - 47%) of this total, with 48% (2019 - 44%) generated from trading, other fundraising activities and special purpose grants, including galleries tax relief, and a further 9% (2019 - 9%) receivable from Jute café bar concession arrangements.
After operating expenditure of £2,252,487 (2019 - £2,230,468), net expenditure for the year was £116,954 (2019 - £217,645), inclusive of a charge of £225,258 (2019 - £162,263) arising from actuarial adjustments to actual pension costs required by FRS102.
Following recognition of an unrealised gain of £179,575 (2019 - unrealised loss of £14,737) on pension scheme obligations, the net increase in funds was £62,621 (2019 - net decrease £232,382).
Inclusive of an actuarial pension scheme deficit of £651,683 (2019 - £606,000), negative funds of £162,319 (2019 - £224,940) were carried forward at 31 March 2020, but with a positive balance of £352,231 (2019 - £241,159) on unrestricted general funds.
In financial terms, the pandemic is estimated to have had a direct, adverse impact on the result for the year of somewhere in the region of £35,000.
This estimate reflects the loss of two weeks’ income from cinema, shop, Jute café bar operations and cancelled
Get Creative
workshop sessions in the second half of March, along with refunds and credits given for cancelled screenings and other events scheduled to take place after the year-end, as well as pandemic-related provisions for slow-moving stocks.
The lost revenue is partly off-set by savings on visitor services and facilities staff costs, programme advertising and administrative expenses. In addition, some £9.5k of Coronavirus Job Retention Scheme grant income is also included in gross income for the year .
The pandemic will have a more significant financial impact in 2020-21 (and into 2021-22) due to the suspension of DCA venue-based operations from March to early September 2020, as a result of the national lockdown, and in view of on-going social distancing and other public health measures which will impinge on DCA’s visitor-led revenue streams for the foreseeable future.
Further details of the impact of on-going pandemic-related public health measures is provided in the reserves and going concern sections of the financial review
.
Restricted funds
Included in the reported result for the year are net incoming resources of £6,206 (2019-£29,401), and a balance carried forward of £46,107 (2019-£39,901) relating to restricted fund activities. A detailed overview of restricted fund income and expenditure is included at note 22 to the financial statements.
Reserves
The movements and balances carried forward on DCA’s reserves are analysed at notes 22 to 25 to the financial statements.
Free reserves & designated funds
In terms of “free reserves” being funds not tied up in tangible assets or irrevocably committed to constructive obligations, £326,236 (2019 - £220,140) was carried forward at 31 March 2020 on the general fund. A further £82,052 (2019 - £82,052) was held in designated capital fund liquid assets at the balance sheet date.
Reserves policy
The Trustees review the Charity’s reserve policy at least annually. The Charity’s reserve policy was last revised in September 2017. The policy, as stated, aims for: (1) a level of core (free) reserves equal to 10% of gross income received in the previous financial year, with (2) additional, designated reserves held against specific future strategic purposes identified by the trustees, from time to time, and (3) to the extent required, at any time, by providers of restricted, special project funds.
Applying this test, undesignated free reserves at 31 March 2020 were some £131.8k above the core reserves level required by the policy - ostensibly, in the absence of extenuating circumstances (such as a pandemic), providing headroom for designation of funds by the trustees to future strategic objectives or special projects.
Considered from another angle, the Charity’s free reserves at 31 March 2020 are equivalent to a little over three months’ payroll cover. The trustees believe this to be a reasonable informal level of contingency to hold in reserve for normal times. However, as noted elsewhere in this report, the Covid-19 pandemic means that we are not living in normal times.
Consequently, following a review of the reserves policy in the light of the pandemic, the trustees have set a temporary target of maintaining free reserves at no less than two months’ payroll costs, on a rolling basis, over the next 12 months.
At the same time, the trustees also take the pragmatic view that it is legitimate, subject to strict solvency test procedures being in place at all times, to use the charity’s free reserves (including uncommitted designated reserves) to help manage the immediate and acute financial stress arising from the 2020 national lockdown period and on-going public health measures which will limit DCA’s visitor-based revenue potential for the foreseeable future.
Pension fund liability
The adjustments to net expenditure and provisions for liabilities arising from actuarial assumptions relevant to the Charity’s participation in the Tayside Pension Fund (a multi-employer Local Government scheme) give rise to significant year to year volatility in reported results.
In view of the fact that, in the event of a winding up, DCA’s pension scheme liability is guaranteed by Dundee City Council , the Trustees take the view that no specific allocation of liquid reserves is required over and above the provision for future net pension scheme liabilities derived from the independent scheme actuary’s annual adjustments, as recognised in the balance sheet at 31 March 2020.
Identified risks and risk management
The Trustees take overall responsibility for risk to the charity and have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to major risks. The Director and her senior management team have day-to-day responsibility for identifying and controlling risk.
A risk register is maintained throughout the year and reviewed periodically by senior management. The risk register is discussed at Finance Audit & Risk subgroup meetings and any significant changes in risks identified, or risk levels, are brought to the board’s attention, along with details of mitigating actions already taken, or recommended for adoption.
In the light of the Covid-19 pandemic, the trustees have delegated to management the task of keeping and presenting to the board for regular review, a special Covid-19 risk register, with a focus on the identification of health and safety and other critical operational control measures required, specifically, in response to the pandemic for as long as it continues to impact on DCA’s workforce, visitors, audiences, operating activities and facilities.
Alongside the fundamental and pervasive impact of the pandemic on all of DCA’s activities and stakeholder obligations, the Trustees consider the principal risks facing the Charity, and corresponding mitigating actions, to be:
Financial risk : Critical dependency on core grants and in kind support from two principal funders, Dundee City Council and Creative Scotland.
Mitigating actions : Increased emphasis on external fundraising and income diversification; judicious reserves management; use of income sensitivity analysis and scenario planning to set annual budgets; proactive maintenance of close, strategic relationships with both principal funders.
Economic risk : (1) Increased competition for audiences in increasingly uncertain times for consumer spending; and (2) reduction in trust and foundation funding because of macro-economic downturn.
Mitigating actions : Investment in DCA’s audience development, outreach, and awareness raising activities across the broad base of citizens and communities which DCA exists to serve; fully international outlook towards, and year-round research into, contemporary art trends and practices; having in place a schedule of regular dialogue, advocacy and high level engagement with government policy-makers and media influencers, locally and nationally.
Operational risk : Dependency on bespoke physical facilities and specialist equipment to generate revenue streams, heightened due to the need to meet Covid-secure standards for DCA workforce, audiences and other visitors’ health and safety assurance purposes.
Mitigating actions: Local authority covers building fabric and core installation maintenance requirements; creative and learning programme specialist equipment audit commenced to inform future equipment expenditure budgeting; continued review and development of capital fundraising plans for renewal, upgrade and redevelopment of facilities; a special Covid-19 risk register identifies facilities adaptation and day to day cleaning and related hygiene requirements for safe working and adherence to public health guidelines on visitor safety while pandemic outbreak risks persist.
Political risk : Potential impact of Brexit on access to talent (staff and artists), funding streams and supply chain.
Mitigating actions : Self-assessment carried out by senior management in late 2019 identified funding stream access risk low, employment risks low; extra costs could be incurred in relation to visiting artists and exhibitions received from EU countries, but these are not reckoned to be of a magnitude that would impinge significantly on DCA Exhibitions programming choices.
In relation to governance and regulatory risks (as described more fully in the Structure, governance and management section later in this report), the Trustees believe they have in place a suitably structured approach to managing the supervisory functions reserved to the board, with support provided from specialist subcommittees, and advice sought from external consultants when required on technical, legal and statutory compliance matters relevant to DCA’s business and operating activities.
Going concern statement
As might be expected, the Covid-19 pandemic has a dominant impact on the Trustees’ consideration of going concern matters in this report, and in the drawing up of the financial statements to 31 March 2020.
In assembling cash flow projections for the 12 months to September 2021, management has inevitably had to make its best estimates of future revenue and operating expenditure patterns following DCA’s return to operations in September 2020, after 5 months of temporary closure.
At this time, the trustees take the view that DCA has a reasonable expectation of continued core funding support from both Creative Scotland and Dundee City Council through 2021-22.
There is also good evidence of recent fundraising success to build on, as well as emerging opportunities to benefit from Scottish Government and a local cultural syndicate Covid-recovery funding pool which already has a match funding pledge in place from Northwood Trust.
On the other hand, there is no established track record of operating in a time of pandemic that would have direct relevance for DCA’s charitable and other trading activities. Significant uncertainty and potential volatility is attached, therefore, to base case earned revenue projections, as on-going public health measures continue to impinge on DCA’s visitor-based trading model.
In mitigation of these uncertainties, management has endeavoured to build in reasonable downside sensitivity adjustments to base case assumptions.
Also, a regular (weekly and monthly) cash flow and operating revenue monitoring framework has been put in place that will allow early warning of cash flow pressures to be flagged to the board.
This, together with a buffer reserve of three months payroll in hand at the time of approval of these accounts (September 2020), will, the trustees believe, allow sufficient time for considered responses to be formulated, and corrective action taken, in the light of any emerging downside deviation from projected revenue and cash levels in the weeks and months immediately following DCA’s return to activity.
Given these measures, and on the basis that sensitivity adjustments to the projections indicate DCA’s cash reserves - although expected to be reduced considerably - will be sufficient to allow the charity to continue to pay its debts as they fall due for the foreseeable future and for at least 12 months from the date of approval of the accounts, the Trustees believe DCA can continue to operate as a going concern. The financial statements have been drawn up accordingly.
The Trustees acknowledge that the actuarial deficit on the pension scheme has a substantial impact on the Charity’s net assets at the balance sheet date.
The Trustees have considered the effect that the reported pension scheme deficit will have on future cash flows and are satisfied, based on current funding arrange ments, and Dundee City Council’s guarantor status, that the Charity will be able to meet the anticipated cost of future contributions into the scheme, as most recently advised by the scheme actuary.
Consequently, the Trustees are of the view that the actuarially derived pension scheme deficit does not prevent the financial statements from being drawn up on a going concern basis.
Plans for future periods
The pandemic and its aftermath is expected to impinge significantly on DCA’s freedom to plan any major expansion of its cultural programme or development of its facilities for the foreseeable future, not least due to the high degree of uncertainty the public health measures associated with suppressing the virus bring to DCA’s revenue generating opportunities, against the backdrop of an already challenging public sector funding outlook.
Notwithstanding the particular challenges that lie ahead for all in the cultural and visitor attraction sectors and across all of the communities DCA is here to serve, the Trustees continue to believe that DCA has a leading role to play in the city’s long-term regeneration plans, built around Dundee’s growing reputation as a centre for creativity and innovation, and in the wider cultural sector both nationally and internationally. Based on the feedback we regularly receive, we are also confident that our principal funders share this view.
The board remains committed to supporting the Director and her team in their constant focus on ensuring that DCA delivers on its promise to offer access to the best in the contemporary arts and creative making for all those that live in and visit Dundee.
The Trustees will also continue to look for ways, in a post-Covid context, in which DCA can deliver economic and social benefits to the region, through its various programmes, at DCA and out in the community, working with Dundee City Council, wider regional and national agencies, and with other notable cultural partners in the region and further afield.
One example of which is the trustees’ exploration of development options for DCA’s longer-term use of the Visual Research Centre (“VRC”), a series of self-contained spaces situated on the lower levels of the building and which was vacated in December 2019 by the University of Dundee.
DCA was granted a temporary licence to occupy VRC by Dundee City Council in January 2019 and a working group has been appointed to explore its future use and development. Following the year-end, an expression of interest was submitted to Dundee City Council, at their request, outlining how DCA might wish the use the space should funding become available, particularly through Tay Cities Deal.
DCA is a company limited by guarantee and a registered Scottish Charitable company, and is governed by its Memorandum and Articles of Association.
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:
Ms J Roberts OBE was appointed Chair from 19 December 2019.
Mr J Lafferty resigned as Chair on 19 December 2019.
Prof A Boyter was appointed Vice Chair from 19 December 2019.
Ms L Askew resigned as Vice Chair on 19 December 2019.
Dr
D Forbes is the Chair of the FAR (Finance, Audit & Risk) subcommittee.
Ms C Robertson is the Chair of the HR/OD (HR/Organisational Development) subcommittee.
The Articles specify the procedures for appointment and retirement of directors and for their maximum terms of office. The Articles also include reference to ex officio directors whose appointment to the DCA board stems from their designation as directors by Dundee City Council. At present, four elected members and one Council officer serve on DCA’s board as ex officio directors.
Recruitment of trustees is considered by reference to a DCA board skills matrix and in the context of succession planning timelines.
Trustee induction arrangements include introductory meetings with DCA’s key management personnel and a tour of the building. An induction pack is provided to new trustees which includes details of DCA’s governance arrangements, its programme and operations, its financial status, along with copies of published guidance issued by OSCR and Companies House setting out the regulatory and fiduciary context for charity trustees and company directors.
The board is responsible for all decisions of last resort, for approving organisational policies, for agreeing annual operating and capital budgets, and for evaluating progress with the strategic business plan.
The HR/OD and FAR subcommittees provide specialist guidance to the board on technical compliance and policy matters, as well as carrying out reviews and reporting to the board on specific operational issues that may arise from time to time in relation to personnel, business risk, audit and financial management matters.
The board is also responsible for measuring the effectiveness of DCA’s Director, as well as directing and supporting her and the wider executive management team, in pursuing the charity’s objectives, fulfilling obligations to funders and developing productive relationships with DCA’s principal stakeholders.
The day to day running of DCA and its facilities, and the management of its people and wider creative and business relationships, is delegated to the Director, who is closely supported by two Depute Directors (Operations and External Relations) and the senior management team.
Pay policy for senior staff
The remuneration of the Director, the Depute Director and the senior management team is
considered within
the context of annual budget and core funding capacity constraints. Reference
is made to appropriate peer
group salary benchmarks where they are available and helpful in terms of setting pay levels that meet DCA’s
organisational objectives and staff development needs.
Staff survey
A staff survey was undertaken over the summer of 2019. While many areas were very positive, such as living and working by DCA values and staff feeling well supported by managers, there were some key areas identified for further exploration and improvement, including addressing internal communications, training and career development, and pay and valuing staff. All staff were invited to take part in further workshops, with an external consultant, to explore these areas in more detail and to work towards creating a staff engagement plan to address these with the wider team.
A group of six DCA staff from across the organisation, working with the consultant, formed a staff engagement working group. This development programme was underway when DCA closed due to the outbreak of the Covid-19 pandemic. Now DCA has reopened, we will be revisiting this programme of activity.
Following a review of external audit arrangements during the period, MHA Henderson Loggie was appointed as auditor, replacing Bird Simpson. The trustees should like to record their sincere thanks and appreciation for the service given by Bird Simpson as DCA’s auditor over 20 years.
In accordance with the Charity's articles, a resolution proposing that MHA Henderson Loggie be reappointed as auditor of the company will be put at the Annual General Meeting.
The Trustees' r eport was approved by the Board of Trustees.
The Trustees, who are also the directors of Dundee Contemporary Arts Limited 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.
Opinion
We have audited the financial statements of Dundee Contemporary Arts Limited (the ‘Charity’) for the year ended 31 March 2020 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of 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:
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.
the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
the Trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the Charity’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.
Other information
The Trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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' r eport; 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 s tatement of Trustees' r esponsibilities, 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.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://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 charity’s trustees, as a body, in accordance with 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 auditors' 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.
MHA Henderson Loggie is a trading name of Henderson Loggie LLP.
MHA Henderson Loggie is eligible for appointment as auditor of the Charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006.
Donations and grants
Rental income
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Dundee Contemporary Arts Limited is a private company limited by guarantee incorporated in Scotland. The registered office is 152 Nethergate, Dundee, DD1 4DY.
The financial statements have been prepared in accordance with the Charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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)". 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 a mounts 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.
The going concern concept is used in preparing these financial statements. The Charity contracts annually with Dundee City Council and triennially with Creative Scotland for funding. The annual accounts are prepared on the assumption that the Charity will continue to receive financial support from these parties.
Whilst the trustees believe they can rely on continued core funding support from both Creative Scotland and Dundee City Council through 2021-22, and the fundraising team will continue to pursue all available opportunities, significant uncertainty and potential volatility is attached to earned revenue projections, as on-going public health measures continue to impinge on DCA’s visitor-based trading model.
In mitigation of these uncertainties, management has endeavoured to build in reasonable downside sensitivity adjustments to base case assumptions. Also, a regular (weekly and monthly) cash flow and operating revenue monitoring framework has been put in place that will allow early warning of cash flow pressures to be flagged to the board.
These measures, together with a buffer reserve of three months payroll in hand at the time of approval of these accounts (September 2020), will, the trustees believe, mean that DCA can continue to operate as a going concern. The financial statements have been drawn up accordingly.
The reduction in the net assets produced by the deficit on the pension scheme is a long-term liability and
will not significantly affect the immediate cash flows of the Charity, and therefore does not affect the
adoption of the going concern concept.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
All income is recognised when the Charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and the amount can be measured reliably.
Donations are included in the year in which they are receivable, which is when the Charity becomes entitled to the resource with reasonable certainty and it can be measured reliably.
Income from grants, whether capital or revenue, is recognised when the Charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Sponsorship and other forms of assistance towards running a particular event are credited to the period in which the event occurred. Investment income and rental income are included in the year in which it is receivable.
Services and facilities that are donated in kind are not incorporated into these financial statements. The nature of these services is disclosed as a note in the financial statements.
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
For the purposes of these financial statements, costs associated with the Shop are treated as other trading activities and are shown as part of costs of raising funds.
Costs of charitable activity comprise all the resources applied by the Charity in undertaking its work to meet its charitable objectives. The expenditure is allocated directly to one of the Charity's core activities, being Cinema, Print Studio, Learning and Exhibitions.
General communication, administration and governance costs are deemed as support costs which facilitate the core charitable objectives and are therefore allocated across the core activities and the costs of raising funds on a fair and reasonable basis as more fully described in note 10 .
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
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 net income/(expenditure) for the year.
At each reporting end date, the Charity reviews the carrying amounts of its tangible 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 ) .
Stocks are stated at the lower of cost and estimated selling price.
Cash and cash equivalents include cash in hand, deposits held at call with banks and the local authority.
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ 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 p aymen ts 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.
The cost of providing benefits under defined benefit plans is determined separately for each plan using the projected unit credit method, and is based on actuarial advice.
The change in the net defined benefit liability arising from employee service during the year is recognised as an employee cost. The cost of plan introductions, benefit changes, settlements and curtailments are recognised as incurred.
The net interest element is determined by multiplying the net defined benefit liability by the discount rate, taking into account any changes in the net defined benefit liability during the period as a result of contribution and benefit payments. The net interest is recognised in income/(expenditure) for the year .
Remeasurement changes comprise actuarial gains and losses, the effect of the asset ceiling and the return on the net defined benefit liability excluding amounts included in net interest. These are recognised immediately in other recognised gains and losses in the period in which they occur and are not reclassified to income/(expenditure) in subsequent periods.
The net defined benefit pension asset or liability in the balance sheet comprises the total for each plan of the present value of the defined benefit obligation (using a discount rate based on high quality corporate bonds), less the fair value of plan assets out of which the obligations are to be settled directly. Fair value is based on market price information, and in the case of quoted securities is the published bid price. The value of a net pension benefit asset is limited to the amount that may be recovered either through reduced contributions or agreed refunds from the scheme.
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
In the Trustees' opinion the defined benefit pension scheme liability results from a significant estimate, calculated by the pension scheme actuary in compliance with FRS102. The actual performance is unlikely to be in line with the actuarial valuation as a result of the valuation being based upon assumptions on future unpredictable events such a return on assets and mortality rates. The estimate has a material impact on the financial statements.
Donations and grants
Creative Scotland - regular funding
Other public bodies & government agencies
The Charity has a close relationship with Dundee City Council and in March 2015 a 20 year lease extension of the premises was agreed together with its plant, equipment and fittings for a nominal amount per year. The City Council also meets the cost of heat, light and cleaning services on the Charity's behalf. The value of this donation in kind has not been quantified and therefore is not included within the financial statements.
Cinema admissions income
DCC service level agreement
Workshop and course fees
Access fees and special events income (incl Discovery Film Festival)
Sale of print works and Exhibition publications
Reception service fee (receivable from Dundee City Council)
Cinema advertising income
DCA shop turnover
Room hires & similar income
Sundry income
Rental income of £196,542 (2019 - £186,234) derives from the licence to operate the café/bar area. Following agreement of terms with the current operator in September 2020, the licence, which was due to expire in May 2021, was extended to May 2023.
Other fundraising costs
Cinema
Print Studio
Learning
Exhibitions
Cost of sales
Research and travel
Installation and production
Project costs
Workshop delivery and materials
Film hire
Repairs and maintenance
Other direct costs
PR and marketing
Cinema
Print Studio
Learning
Exhibitions
Cost of sales
Research and travel
Installation and production
Project costs
Workshop delivery and materials
Film hire
Repairs and maintenance
Other direct costs
PR and marketing
Communications
Premises and facilities
Management and administration
Other g overnance costs
Support costs are apportioned to charitable activities and costs of raising funds on the following bases:
Staff costs Estimated staff time-costs and visitor numbers
Communications Trading income and visitor numbers
Premises and facilities Floor areas occupied/utilised by activities
Management and administration Full-time equivalent employees
Other governance costs are allocated equally across DCA's charitable activities and fundraising activities.
Four of the Trustees r eceived remuneration or benefits from the Charity during the year amounting to £327 by way of reimbursement of travel expenses and leaving gifts for those retiring from the board (2019 - Two of the Trustees received £508 by way of reimbursement of travel expenses).
The average monthly number of employees during the year was:
In the period covered by these financial statements the key management personnel of the Charity comprise the Executive Management Team which is made up of the Director and the Depute Director s , and the Senior Management Team, being the Head s of Finance, Exhibitions, Cinema, Print Studio, Learning and Communications.
The annual equivalent of employee benefits for key management personnel for the year ended 31st March 20 20 was £ 338,977 (201 9 - £ 343,797 ).
The Trustees feel that it is important to highlight all of the adjustments made to the normal ongoing results of the Charity in preparing these financial statements . In particular, they wish to highlight all of the accounting adjustments made to net income/(expenditure) on ordinary activities relating to Charity's participation in the Tayside Pension Fund.
The Charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1998 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
Financial planning and accounting for the costs of pensions presents a difficult challenge. The amounts involved are large, the timescale is long, the estimation process is complex and involves many areas of uncertainty that are the subject of assumptions.
In accounting for pensions, The Employee Benefits section of FRS102 is based on the principle that an organisation should account for retirement benefits at the point which it commits to paying them, even if the actual payment will be made years into the future. This requirement results in very large future liabilities being recognised in the financial statements .
Dundee City Council administers the Tayside Pension Fund, a pension scheme providing defined benefits based on a career average related earnings basis. Dundee Contemporary Arts is an admitted body of this scheme and its obligations to the scheme are guaranteed by Dundee City Council. The assets of the scheme are held separately from those of the Charity, being invested in a fixed fund. Contributions to the scheme are charged to the income and expenditure account so as to spread the cost of pensions over employees' working lives with the Charity.
In 2015 reforms to public sector pensions took place, a consequence of which, employees within the Tayside Pension Scheme were moved onto a career average salary model from the previous final salary model. Employees close to retirement age were offered transitional protection. In December 2018 the Court of Appeal ruled that this was unlawful, in what has become known as the McCloud ruling.
T he potential impact upon the pension liabilities has been assessed by the scheme actuaries, amounting to an increase of approximately 1.1 % to the scheme liabilities which has been accounted for in the year and can be shown below as "Plan introductions, changes, curtailments and settlements".
From 1st April 2009 the contributions of the employees have been based on a five-tier system ranging between 5.5% to 12% dependent upon their salary level. The employer's contribution was set at 18.5% up to 31st March 2012 then 18.0% up to 31st March 2014, it has been set at 17% thereafter. A fresh valuation for the scheme was carried out at 31st March 2017 and updated on an approximate basis to 31st March 2020 by qualified independent actuaries. The principal assumptions used by the actuaries were as follows:
The assumed life expectations on retirement at age 65 are:
Amounts recognised in the profit and loss account:
Amounts taken to other comprehensive income:
The amounts included in the balance sheet arising from the Charity's obligations in respect of defined benefit plans are as follows:
Movements in the present value of defined benefit obligations:
The defined benefit obligations arise from plans which are wholly or partly funded.
Movements in the fair value of plan assets:
The fair value of plan assets at the reporting period end was as follows:
In the prior year the pension scheme deficit was rounded to the nearest £000. The Trustees have taken the decision this year to round the pension scheme deficit to the nearest £ and will continue to adopt this approach going forward.
The income funds of the charity include restricted funds comprising the following unexpended balances held on trust for specific purposes:
Income
Expenditure
Income
Expenditure
The British Council
- A travel bursary towards the Director’s cultural exchange and research trip to the Gulf States in the first quarter of 2018-19 (£5,000) .
- An artist-in-residence exchange programme (£4,000 in 2020 and £4,500 in 2019).
- Travel bursary for the Head of Exhibitions' research trip to Poland (£1,000) .
Northwood Charitable Trust
First and second year s of a two year grant received in 2019 and 2020 towards DCA's creative communities programme development and networking.
Film Hub Scotland
Travel and accommodation bursaries for DCA Cinema staff towards young persons' film programme development and networking.
European Regional Development Fund
EU funding body discretionary grant in support of DCA's European language films programme.
Centre for Moving Image/Scottish Film Education
A multi-year grant towards the costs of touring Discovery Film Festival school curriculum-related learning activities across Scotland.
Al-Maktoum Foundation (Scotland)
A donation towards DCA's family learning programme in 2019 - held over in full and utilised in 2019-20.
Guildhall School of Music and Drama in association with Barbican Centre, London
Artworks Artists Fellowship pairing DCA Learning and Jonny Lyons.
The Anne McClean Trust
Support for DCA Learning sessions with senior citizens, including through the NHS ST / ART programme.
Tayside Health Artists Trust (THAT)
Delivery of ST/ART at DCA workshops, tour and celebration events, including 2 print-making and 1 animation school.
Freelands Foundation
Grant to cover costs of preparing a full application to the Freelands Foundation Award 2018.
Artangel Trust
Contribution towards the costs of presenting Mobile Homestead by Mike Kelly as part of DCA's autumn 2018 exhibitions programme.
Outset (Scotland)
Grant towards the costs of Pieces of You are Here by Lorna Macintyre, as part of DCA's autumn 2018 exhibitions programme.
Royal Academy of Arts
Grant towards the costs of hosting a discussion in March 2019 with Royal Academicans Jane and Louise Wilson, a public event celebrating two hundred and fifty years of the Royal Academy, London and twenty years of DCA.
Sasakawa Foundation
Support for the Chikako Yamashiro exhibition in autumn 2020.
Daiwa Anglo-Japanese Foundation
Support for the Chikako Yamashiro exhibition in autumn 2020.
Henry Moore Foundation
Support for the Albert Whittle exhibition in autumn 2019.
Hugh Fraser Foundation
A donation towards DCA's community/ family learning programme .
Thorntons LLP
A donation towards the Discovery Film Festival.
Tay CT
A donation towards learning activities.
Postcode Community Trust
A grant towards a community partnership project which will be carried out in association with Amina Muslim Women Resource Centre and Dundee International Women’s Association.
The movements in unrestricted reserves are detailed as follows:
Income
Expenditure
Transfers in
Transfers out
Income
Expenditure
Transfers in
Transfers out
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the T rustees for specific purposes:
Expenditure
Capital reserve
A designated fund to provide cover for one-off expenditure, other exceptional items and functional asset depreciation.
The T rustees took the opportunity in 2019 to replenish the capital reserve in the light of general fund capacity in hand at the year-end, with a view to maintaining and building up this reserve in anticipation of operating asset renewal needs and future capital project opportunities.
Notwithstanding the on-going impact of the pandemic, the Trustees prefer to retain this fund, but recognise that flexibility may be needed in relation to the re-designation of all or part of it to working capital support.
2018 Programme fund
A designated fund towards public area refreshment and renewal works and for the support of the artistic programme.
The fund is fully drawn down, reflecting additional marketing expenditure, facilities refreshment,
programme-related and special event costs incurred in the year, planned in response to the opening of V&A Dundee in 2018 and in recognition of DCA's 20th anniversary of operations in 2019.
As more fully explained in the Retirement benefit schemes note , a provision is made at the year-end for the net liabilit y attached to the Charity's participation in the Tayside Pension Fund, as derived from the report of the independent actuary.
During the year the Charity entered into the following transactions with related parties:
The Charity received grant funding amounting to £245,000 (2019 - £241,308), and reception service fee income amounting to £nil (2019 - £39,371) from Dundee City Council and incurred payroll recharges amounting to £1,194,108 (2019 - £1,203,775).
As at the year end the Charity was due £49,000 (2019 - £10,329) from Dundee City Council and was due to pay £89,992 (2019 - £46,437) to Dundee City Council.
Dundee City Council is a related party as there are members of Dundee City Council who serve on the Charity's board. As mentioned in note 3, the Charity is provided free of charge with various services which have not been quantified.
DCA Print Studio has collaborated with Ilana Halperin , a Trustee, on a number of artistic and creative development projects over several years, both prior to and after her appointment to the DCA board in February 2018. DCA resources used on projects since Ms Halperin's appointment to the board are rechargeable in full to third party project funders. Ms Halperin receives no fees for her artistic association with DCA .