ANNUAL REPORT - Critical Path · 2015. 6. 8. · Vicki Van Hout 24/11/14 0 1 A Number of meetings attended B Number of meetings held during the time the member held office during

2014

ANNUAL REPORT

AUSTRALIA’S LEADING CENTRE FOR CHOREOGRAPHIC ENQUIRY, RESEARCH AND DEVELOPMENT.

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Critical Path Incorporated

(an incorporated association)

ABN 12 049 903 261

Annual Report 31 December 2014

2

Corporate Information


Committee Members

Meredith Brooks Chair

Karen Carmichael Treasurer

Lesley Power Secretary

Angela Goh Artist Representative

Fenn Gordon

Genia McCaffery

Nick Power Artist Representative

Noella Lopez

Susan Carroll

Vicki Van Hout Artist Representative

Public Officer Yeehwan Yeoh

Registered Office and The Drill

Principal Place of Business 1c New Beach Road

Rushcutters Bay NSW 2011

Auditors Steven J Miller & Co

Chartered Accountants

3

Contents


PAGE

Committee’s report 4

Financial report

Statement of surplus or deficit and other comprehensive income 23

Statement of financial position 24

Statement of changes in funds 25

Statement of cash flows 26

Notes to the financial statements 27

Responsible Person’s Declaration 41

Independent audit report to the members 42

Disclaimer 44

Detailed statement of surplus or deficit 45

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Committee’s Report


Your committee members submit the financial report for Critical Path Incorporated for the

year ended 31 December 2014.

Committee Members

The names of the committee members in office during the period until the date of this

report are:

Date Date of Board

Appointed cessation A B

Meredith Brooks 22/11/10 6 6

Karen Carmichael 13/5/13 5 6

Susan Carroll 24/2/14 2 2

Martin Del Amo 30/1/12 24/11/14 4 6

Angela Goh 24/2/14 5 6

Fenn Gordon 29/9/14 1 2

Noella Lopez 13/8/12 4 6

Genia McCaffery 18/2/13 4 6

Lesley Power 24/2/14 5 6

Nick Power 24/2/14 2 6

Rosalind Richards 08/10/07 26/05/14 2 2

Vicki Van Hout 24/11/14 0 1

A Number of meetings attended

B Number of meetings held during the time the member held office during the year

Information on committee members

Meredith Brooks (Chair) is a financial services adviser, a non-executive Chair of

Balmain Investment Management Ltd, non-executive Director of BT Investment

Management Ltd and member of the Industry Advisory Board for the Faculty of Business

and Economics at Macquarie University.

Karen Carmichael (Treasurer) is a senior Finance Executive in Telecommunications.

Most recently, she headed Procurement and IT Commercial operations for Optus and

was awarded Who's Who Financial Manager of the year for 2012. She specialises in

financial transformation, receiving industry awards for both Financial IT and Procurement

transformation programs during 2012 and 2013. She has held Treasurer positions for

numerous not for profit and community organisations, including UTS Childcare and

community sporting and education bodies in Sydney.

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Information on committee members continued

Lesley Power (Secretary) is a media, entertainment and arts lawyer. She is General

Counsel of SBS and a member of their senior executive team.

Angela Goh (Artist Representative) is a performer and choreographer from Sydney.

Fenn Gordon is a senior producer at Performing Lines and has worked with many of

Australia’s leading artists including William Yang, Meryl Tankard, ILBIJERRRI Theatre

Company, Gavin Webber and Grayson Millwood, and the late Tanja Liedtke.

Genia McCaffery was Mayor of North Sydney from 1995 to 2012. She was President of

the Local Government Association (NSW) 2004 to 2010 and President of Australian Local

Government Association 2010 to 2012. She has extensive experience in working with

Local, State and Federal Governments. She also is experienced in governance issues

and working with the community.

Nick Power (Artist Representative) is an independent dancer, choreographer and hip hop

activist. He creates performances, events and community based projects.

Noella Lopez has extensive skills and experience in strategy development, brand

management, marketing and business development in both the private and government

sectors. She has a strong interest in the visual arts and completed an MBA (major in Arts

Management) in 2006. After 8 years as an Executive Member at the Australian Museum,

she is now the Founding Director and Curator at Noella Lopez Gallery.

Susan Carroll has a professional background across Government, Law and the Arts.

With substantial Senior Executive experience across the Commonwealth and high-level

strategic advisory roles with the Department of Premier & Cabinet NSW, Susan has

experience and expertise in strategic partnerships, policy development, government

navigation and engagement. Trained and practiced as an advocate in the private sector,

Susan’s professional qualifications comprise a Master degree in geo-politics together with

Bachelor degrees in Law, the Arts and language skills across five languages. Susan is

engaged across the community sector and sits on the Management Committees of not-

for-profits in the Sustainability and Architecture sectors.

Vicki Van Hout (Artist Representative) is an independent interdisciplinary performance

maker of Aboriginal (Wiradjuri) and Dutch heritage. She has been teaching and mentoring

for the past ten years at NAISDA Dance College and in the broader community.

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Principal activities

Critical Path is a choreographic research and development centre based at the Drill Hall,

a large rehearsal space on the harbour in central Sydney, Australia. Our mission is to

cultivate a program of research opportunities for choreographers and dance makers,

nurturing diversity and excellence in a supportive critical environment which fosters

creative risk-taking.

With a distinct focus on research and innovation, we support Australian choreographers

to incubate new ideas and experiments in our studio so that excellent new work can

make it to our stages. We aim to nourish a genuinely independent dance community as

they push the boundaries of existing practice in relation to local and international fields,

enhancing the vibrancy of the Australian dance sector.

We emphasise our role as a centre, a place for the independent dance sector to

congregate, cross-fertilise, debate, critique.

Critical Path began in 2005 to raise the profile of contemporary dance in New South

Wales by seeding increased activity, developing new networks and stimulating debate

and critical appreciation of dance.

Operating result

The net deficit for the year amounted to $10,515 (2013 deficit: $2,077).

This includes the recurring yearly depreciation of $10,443 of the capital assets acquired

by the Capital Works grant in 2011 so profit before depreciation breaks even.

In 2014, an investment of $13,343 was approved to make a significant strategic

investment decision in brand, communications and digital presence, reducing the planned

profit for the year. Approximately $3,000 of these approved funds were offset through

prudent management of operational expenses. Critical Path has been serving the

contemporary dance community for almost 10 years. During this time, online presence

and communication has become increasingly important for accessibility to Critical Path

programs as well as an important channel for ongoing research and innovation.

Staffing

In 2014, Margie Medlin continued in the role of Director (full time). Helen Martin

resigned as Program Manager (part-time 0.6) in May and was replaced by Joanna

Fishman Auerbach as Program and Communications Manager. Yeehwan Yeoh

continued at a part-time 0.6 role with a change in position title to Program and

Business Manager. Critical Path also continued to contract Karen Steains’ services on

a monthly basis as a financial consultant.

Director Margie Medlin

Program and Communications Manager * Joanna Fishman Auerbach

Program and Business Manager * Yeehwan Yeoh

Financial Consultant** Karen Steains

*part-time (3 days per week)

**contractor

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Organisational structure and key responsibilities

Governing Committee

In 2014 changes to the Committee are as follows:

On 24 February, Susan Carroll, Lesley Power (Secretary), Angela Goh (Artist

Representative), and Nick Power (Artist Representative) were appointed to the

Committee, Fenn Gordon on 29 September and Vicki Van Hout (Artist Representative)

on 24 November.

Martin del Amo and Rosalind Richards resigned from the committee on 24 November

and 26 May respectively.

Susan Carroll has been on leave since 26 May due to a secondment.

At a special general meeting on 24 of February 2014, the committee amended the rules

of association to increase the number of ordinary members for five to eight. The office

bearer position of the deputy chairperson was also removed.

Individual members of the Committee provide considerable volunteer management and

operational support to the management team and their contribution is most appreciated.

RESPONSIVE RESIDENCIES

Rob McCredie Responsive residency. Dancers: Holly Durant (left), Jess Devereux (right). Photo: Margie Medlin

COMMUNICATIONS STRATEGY & VISUAL IDENTITY

IN 2014, CRITICAL PATH ENGAGED A CONSULTANT TO DEVELOP A

COMMUNICATIONS STRATEGY AND LAUNCH A NEW VISUAL IDENTITY

AND WEBSITE.

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COMMUNICATIONS CONSULTANT ($10,000 reserves)

Naseema Sparks from Naseema & Associates was engaged as a consultant between

May and July 2014 to undertake a study of Critical Path’s communications. She advised

Critical Path on a strategy for the development of Critical Path’s marketing,

communications and visual identity.

VISUAL IDENTITY ($3,343 reserves)

Critical Path commissioned a new visual identity by Critical Path long standing graphic

designer Mark Trzopek. Mark’s design responds to Critical Path’s new communications

strategy by incorporating Critical Path’s redefined organizational values & personality.

WEBSITE DESIGN & DEVELOPMENT ($21,180 accrued)

Critical Path commissioned a new website, to be launched in March 2015.

Designed by Mark Trzopek and developed by Kristin Sinclair of Webgirl Consulting. The

design was completed in 2014 while the website development continued to the launch

date of 28 March 2015.

INTERNSHIPS

In 2014 Critical Path had three interns and one work placement. Julia Turbahn, 12 weeks

part-time and Chloe Oastler 8 weeks part-time, both students at UNSW contributed to the

development of Critical Path’s Marketing and Communications and social media

strategies. Jesse Rundle from the Department of Marketing and Management from

Macquarie University assisted Nassema Sparks our communications consultant part-time

over a two month period. Alexander McGregor, from Miroma’s Transition to Work

program for people with intellectual disabilities, contributed to Critical Path’s archival

database.

2014 ARTISTIC PROGRAM

FUNDING

Critical Path is currently majority funded by Arts NSW, with triennial funding at $280,000

per annum to cover the period January through to December each year from 2012 to

2014.

In 2014 Critical Path received a $90,000 artform development grant from the Australia

Council for the Arts – Dance Board for the Facilitated Program; $49,938 from the

Australia Council Creative Australia-Presentation grant to support Dance Sites Network

activity and Improvisation Practices Symposium in the second half of 2014. $47,795 was

received from Arts NSW Aboriginal Arts and Cultural Strategy in 2013 to fund the

Indigenous mentorship program across 2013 and 2014 with an approved variation for the

remainder of funds to be carried into 2015. Additional income was raised through

partnerships with University of New South Wales, the Goethe-Institute Australia and ticket

registrations for the Improvisation Practices Symposium. The total non-grant income

came to $10,445. Critical Path also generated further income through a donations

campaign raising $3440; and through casual hire of the Drill Hall raising $8256. The

hirers in 2014 were Griffin Theatre and Powerhouse Youth Theatre.

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FUNDING continued

These combined funds enabled Critical Path to deliver:

10 Responsive projects with 4 linked events (sharings etc) and 16 Research Room

Residencies supporting 34 participant artists* and attracting 164 participant

observers**.

47 Facilitated projects (artform development workshops, presentations, forums, etc)

supporting 571 participant artists and attracting 740 participant observers

*Participant Artists take part in workshop laboratories or are the primary initiators or

creative developers of projects from the other program strands.

**Participant Observers (Audience) are those attending the different performances,

sharings, screenings, talks and exhibitions.

“Critical Path plays a vital role in NSW, where dance artists get real time in the

form of research and experimentation to advance their own craft and practice.”

Participant feedback

The table below indicates the changes and growth in participation numbers over the

last five years in response to the increasing complexity of events within the Critical

Path annual program.

PROGRAM

Projects Participant

Artists

Participant

Observers

(Audience)

RESPONSIVE PROGRAM

Research residencies, travel grants

2012 Studio Residencies, Travel Grants etc. 14 55 259

Research Room Residencies (previously

in Mentoring)

5 6 36

2013 Studio Residencies, Commissions 8 39 180

Research Room Residencies 4 6 30

2014 Responsive Program Research

Residencies

10 34 164

Research Room Residencies 16 17 37

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FUNDING continued

FACILITATED PROGRAM (formerly known as CURATED & MENTORING)

Open & closed workshop / master classes /artist talks/ performances/ exhibitions/ exchanges

2012 Facilitated: Workshops (9), forum/public

presentations (8), space residencies (2),

exchanges (2) masterclass (1), video

documentation project (1), Senior Artist

Commission (1), Associate Artist (1) and

other linked events (2)

27 170 282


presentations (9), space residencies (1),

mentorships (2), symposium (1),

publications (1), performance (1),

Associate Artist (1), launch (2)

29 362 708


presentation/performances (17),

mentorships (2), symposium (1),

publications (2), launch (1) Labs (2),

Exchanges (3)

47 571 740

1603

including

Publication

RESPONSIVE PROGRAM 2014 ($75,320 total expenditure)

The Responsive Residencies Program is a competitive, peer-assessed funding program

which supports choreographers to undertake practice-based research in the

choreographic field. The program is offered once each year and provides choreographers

and their collaborators with substantial financial and in-kind support to conduct their

research.

The Responsive Program emphasises the value of risk-taking for future choreographic

development and seeks to give choreographers an opportunity to innovate their practice

in an environment which promotes open discovery and experimentation rather than

outcomes. The program is responsive in that it calls for self-directed, ‘blue-sky’ research

proposals that reflect the particular interests and goals of the artist.

FIONA MALONE ($4,240)

11–12 January; 10–16 February; 10–16 March; 27 April; 4 & 8 May;

5–6 January (2015).

Drill Hall & Readymade Studios

Fiona Malone explored her ‘new’ body through the lens of what her younger

body ‘knew’ to uncover what type of performer she is ‘now’.

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TANYA VOGES ($10,239)

27 January–9 February; 28April–4 May

Drill Hall

Utilizing dance and live performance drawing to create an interactive performance

environment this residency enabled Tanya to deepen her choreographic research while

working with visual artist and collaborator, Kellie O’Dempsey, to investigate ways that

audiences connect to their memories, histories and cultures.

Collaborators included: Digital media expert Mic Gruchy, dramaturg Martyn Coutts and

cognitive psychologist Dr Kate Stevens who provided provocations around the subject of

memory, and conducted testing on audience responses to the act of participation.

Associated event: Sharing 2 May, Drill Hall

NERIDA GODFREY ($7,822)

17–23 February; 4–9 March; 27 October–2 November

Drill Hall

In collaboration with Katherine Doube, Nerida drew on post-WWII immigrant’s community

memories of 1940s provincial Austria and their (re)creation in suburban Sydney during

the 1990s. To explore connections between places throughout time, their research

employed multiple dance vernaculars (such as Germanic folk dance and contemporary

dance genres.

Associated event: Sharing, 14 November, Drill Hall

VICKI VAN HOUT ($9,326)

14–27 April

Drill Hall

Together with collaborator Marian Abboud, dancers Thomas Kelly and Taree Sansbury,

Vicki used the residency to animate objects from a previous project, Behind the Zig Zag.

Representing the next stage in the project’s development, Behind the Zig Zag extended

her interest in the anthropomorphism of everyday objects and highlighting the familiar

tendency to imbue our possessions with human traits through the use of film editing and

contemporary indigenous dance techniques.

ALEJANDRO ROLANDI ($7,333)

18–29 August

Drill Hall

Through this residency, Alejandro explored processes for choreographing partnering

dance using the movement language of Contact Improvisation.

LISA MARIS MCDONELL ($3,812)

5–18 May

Drill Hall

The Small, the Minute, the Minuscule: finding the dance in non-dance

Lisa Maris McDonell collaborated with Robina Beard exploring the use of very small (yet

not intentionally gestural) movement within a dance context. Having previously

choreographed and danced works which required athletic technique and extreme

physicality, Lisa aimed to address this imbalance by taking time to explore movement that

requires a little less of the super human and slightly more of the human.

Associated event: Sharing, 17 May, Drill Hall

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SARAH FIDDAMAN (space grant)

14–24 October

Drill Hall

“Only we humans make waste that nature can’t digest.” Charles Moore

Utilising various stimuli, from images to found documents, together with Natalie Pelarek

and Cloé Fournier, Sarah investigated ways to create evocative material reflective of a

serious issue combined with her fascination with waste and her desire to create orderly

piles of it.

Associated event: Sharing, 24 October, Drill Hall

ROBERT MCCREDIE ($10,819)

27 October–2 November, Research Residency Room

3–20 November, Drill Hall

Within the framework of an existing process developing over several years, Rob

undertook a multilayered exploration of tone. This idea of tone is broad, referring to the

tone of the body or a part of the body, the tone of a gesture, an action or reaction, the

tone of a person, the tone of the situation, of the room, the tone of the work. How do we

read this tone? How does the performers’ attention shape the tone of the room, and how

does the tone of the room in turn shape an audience’s attention?

Associated event: Sharing, 15 November, Drill Hall

PARTNERSHIP WITH CREATIVE PRACTICE LAB, SCHOOL OF ARTS AND MEDIA

(SAM), UNIVERSITY OF NEW SOUTH WALES

For the last 6 years, Critical Path and the Creative Practice Lab (CPL) at the School of

the Arts and Media (SAM) UNSW have collaborated in providing significant residencies in

the Io Myers Studio.

ANGELA GOH ($10,228)

3–7 March; 14-25 April

UNSW

Angela Goh worked with Rhiannon Newton and Benjamin Forster to isolate and

deconstruct the notion of ‘rehearsal’. Together they used the structures of the rehearsal

as a way to produce a mode of working rather than as a means of creation or perfection.

Associated event: Outcomes book launch, 24 April, UNSW.

DANCE4 EXCHANGE ($6,000)

Partner: Dance4 UK

Dance4 is an internationally recognised experimental dance organization, producer of

NOTTDANCE festival and a unique voice in the UK dance sector. 2014 celebrates the

sixth year of the Dance4 and Critical Path exchange.

This year’s exchange participants were Matt Cornell & Miranda Wheen.

To build a shared kinetic intelligence and language employing gravity as strategy

challenging the place of intimacy, proximity, tension, negotiation and fragility in our social

order and conduct. Matt and Miranda investigated the frameworks of solo & duet.

INDIGENOUS MENTORSHIP

Eric Avery, Indigenous Mentorship residency. Photo: Heidrun Löhr

RESEARCH ROOM RESIDENCIES

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MERYL TANKARD ($5,500)

16–23 November

UNSW

Working with Regis Lansac, this research project drew on video editing techniques, digital

printing and projections to consider two themes: the diver in Greek mythology and the fall,

according to Jungian analyst Robert Johnson.

RESEARCH ROOM RESIDENCIES

Critical Path offers non-financial Research Room Residencies. The program is open

nationally and internationally. Residencies support practice-based and/or scholarly

research residencies by offering up to three months of office space and equipment

including video editing facilities. Residents may facilitate a workshop or a public

presentation during their residency period. This program is supported by Woollahra

Council.

HENRIETTA BAIRD

27 January–16 February

Henrietta’s research room residency was an extension of her mentorship program.

THEO CLINKARD (UK)

24 February–2 March

Theo took the opportunity to research a quintet he was about to create in Sweden.

ERIC AVERY

10–30 March

Eric’s research room residency was an extension of his mentorship program.

LISA MARIS MCDONELL

June part-time

This research project aimed to identify how and if disparate areas of Lisa’s personal arts

practice could be brought together to establish an authentic and relevant expressive

voice. One that incorporates these various disciplines to produce original and personal

works of art.

ANNALOUISE PAUL

19–31 May; 3–22 November

Annalouise worked across areas of her research that cross cultural movement practice

and her interest in cultural forms.

Associated event: Workshop, 8 November, Drill Hall

The focus of the workshop was to explore dance DNA, lineage or ancestry. Annalouise

asked how can we innovate or hybridise maintaining authenticity corporally and use

numerical and rhythmic systems for germinating new material. The workshop

incorporated skills based exercises moving into a task-based shared exchange.

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BIANCA MARTIN (WA)

14–23 April

Bianca Martin undertook research for her new performance work about global

immigration practices. As part of the research room residency she was able to extend her

work with consultants John Baylis (dramaturgy), Steve Bull (audience integration), Farida

Fozdar (sociology) and composer Chris Cobilis.

ANGELA GOH

June part-time

Angela reflected on what happened during her recent Responsive Residency.

NOHA RAMADAN

30 June–14 July

Noha used the time to reactivate her writing + voice recording practices, through a study

and creative reflection on certain painting traditions, semiotic theory and poetry.

PETER LENAERTS (BE)

14 July–3 August & 25–31 August

Sound artist Peter Lenaerts, worked on his cutting edge of sound and movement practice

project MicroSleepDub.

Associated event: 29 August, Tea Topic, hosted by Jacqueline Field at Woollahra

Council in 2014

JODIE McNEILLY & HEIDRUN LOHR

8–30 September

Engaging with place and community through the idea of the ‘social’, the Line Project: as

the crow flies is an ongoing multi-faceted exploration of people and places through text,

image and art-making processes.

ANDRE BERN (BR)

1–31 October

André, a dance artist from Brazil developed his blogger project Correspondences. Andre

asked if such a platform could also be used so as to develop creative experiments. The

project in Sydney was all about meeting and interacting with people (via e-mails,

Facebook, Instagram, leading but not necessarily face-to-face encounters. As one-to-one

interactions unfold, some sort of dance emerges.

HELLEN SKY (VIC)

24–30 November

Seeking to define new relationships between the evolution of movement gestures that are

evolved in tandem with sonic gestures of the bow and double bass Hellen shared her

project The Nature of Force with instrumentalists Mark Cauvin.

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DIANNE WELLER (BE)

8–22 December

Dianne developed her theatrical performance project, For Your Ears Only, set in an

empty theatre space, using a mix of pure acoustic voice, field-recordings and musical

composition.

FACILITATED PROGRAM ($177,767 total expenditure, including wages for Program

Manager $23,765)

The Facilitated Program offers professional development to experienced Australian

choreographers including a public program a series of workshops, laboratories, master

classes and exchanges. Critical Path offers a participant fee where possible. It also

provides opportunities for Australian dancers and choreographers, at different stages of

their careers to support and learn from each other.

INDIGENOUS MENTORSHIPS ($23,626)

Henrietta Baird and mentor Marilyn Miller, Eric Avery and mentor Vicki Van Hout

worked together as part of Critical Path’s Indigenous Mentorship project funded by Arts

NSW Aboriginal Arts and Cultural Strategy to explore how movements made through

storytelling can be reflected into contemporary dance performance.

HENRIETTA BAIRD WITH MARILYN MILLER

6–26 January

Drill Hall

Henrietta’s project involved travelling to Wujal Wujal in far North Queensland, where she

researched native plants within culture. “It is important to go back to your cultural roots

and document as much as possible as you don’t know when your elder generation are

going to leave you. They are the ones with the cultural knowledge, which needs to be

passed on to the next generation.” Henrietta Baird

Associated event: Sharing 25 Jan, Drill Hall

ERIC AVERY WITH VICKI VAN HOUT

24 March–13 April

Drill Hall

Eric Avery explored ways to replicate spoken language in movement, focusing on the

language of the Ngiyampaa Wangaaypuwan people. Under the mentorship of Vicki Van

Hout, he investigated a range of tools and choreographic techniques.

Associated event: Sharing 11 April, Drill Hall.

ARTIST SALON: IN CONVERSATION “EVERYTHING HAS LED TO THIS”

KATE CHAMPION and GARRY STEWART

6 September

Drill Hall

Partner: Australian Dance Theatre ADT, (SA) and Force Majeure (NSW)

Garry and Kate in conversation on how creative acts embody archaeology of our own

personal histories.

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PUBLIC PROGRAM

ARTIST SALONS ($11,633)

IN CONVERSATION SASHA WALTZ (DE) WITH NADIA CUSIMANO (SA)

19 January

The Goethe Institute

Co-presented by Goethe-Institut Australia, Critical Path and Sydney Festival, this Artists’

Salon brought together Sasha Waltz in conversation with Nadia Cusimano, facilitated by

Martin del Amo. Nadia and Sasha traced Sasha’s early biography and artistic

development in relation to these projects, and in relation to the changing disciplines,

people and places that have led her to recent opera and large-scale dance works.

ARTISTS’ SALON SHARING OF FINLAND/AUSTRALIA EXCHANGE

JANE McKERNAN & MAIJA HIRVANEN (FI)

20 March

Drill Hall

In partnership: with Campbelltown Art Centre and Zodiak Center for New Dance

(FIN)

This sharing concluded the first chapter of a four-chapter residency. Jane McKernan

(AUS) and Maija Hirvanen (FIN) have teamed with Lizzie Thomson (AUS), Timothy

Darbyshire (AUS), Satu Herrala (FIN) and Jarkko Partanen (FIN) in a collaborative

exchange over two years between Australia and Finland.

ARTISTS’ SALON: THE SOURCE CODE – A MOVING ARCHIVE

JOCHEN ROLLER (DE)

29 March

Drill Hall

Choreographer Jochen Roller was joined by Lizzie Thomson, Latai Taumoepeau, Nadia

Cusimano and Matthew Day to launch the website (www.thesourcecode.de) that

documents the reconstruction of the dance drama, Errand into the Maze, choreographed

by Gertrud Bodenwieser in 1954.

A project funded by TANZFONDS ERBE, an initiative of the German Federal Cultural

Foundation.

ARTISTS’ SALON: IN CONVERSATION “BEING CURIOUS”

ANOUK VAN DIJK and PAUL SELWYN NORTON

11 May

Drill Hall

Partners: Chunky Move, VIC and Strut Dance, WA

Paul and Anouk joined Margie Medlin in a conversation that traverses their shared Dutch

contemporary dance ancestry and ruminates on the impact and scope of their new roles

in Australia.

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SOFTMACHINE ($5,650)

CHOY KA FAI (SG) AND RIANTO (IN/JP)

11–13 October

Drill Hall

Part of Critical Path’s Interchange initiative, these three public sessions introduced Choy

Ka Fai’s project SoftMachine, a dance research project exploring the epistemology of

contemporary dance in Asia. Over two session, Choy Ka Fai presented choreographic

portraits of three unique dance makers: Surjit Nongmeikapam (India), Yuya Tsukahara

(Japan) and Norisham Osman (Singapore).

The third session was a documentary performance presented by Rianto, a Tokyo-based

Indonesian choreographer. This performance explored the choreographic ideas around

gender, tradition and contemporary life within the dancing body.

PROFESSIONAL OPPORTUNITIES

CRITICAL DIALOGUES ($5,378)

Critical Dialogues, a platform to promote and disseminate the creative research each

issue is guest edited by a dance artist and published twice. Critical Dialogues extends our

role as a centre for choreographic research – providing a new context for the sharing of

research through local, national and international networks.

Issue 3 edited by Noha Ramadan ‘Practice’ released in August.

Issue 4 edited by Carlee Mellow ‘Spotlight on Dance Massive’ released in March 2015.

LEARNING CURVE MENTORSHIP PROGRAM ($4,198)

DEBORAH HAY (US)

10–15 March

Dancehouse, VIC

In partnership with Dancehouse

Honorariums were provided to Nikki Heywood and Anna Healey, two NSW

choreographers to participate in the one week intensive workshop.

Deborah Hay's research is based on the observation and realisation that we are all – both

consciously and unconsciously – choreographed by culture, gender, politics, job, history,

art, etc. Deborah’s interest as a choreographer is not to maintain or refine choreography,

but rather to destabilise learned movements that keep us on a treadmill of replication.

PITCH YOUR PROJECT ($2,314)

JOCHEN SANDIG (DE)

17 January

Drill Hall

Co-presented by the Sydney Festival and Goethe-Institut Australia

Critical Path offered a unique opportunity to four NSW choreographers to meet Jochen

Sandig one-on-one. This was an amazing opportunity to practice pitching existing work or

works in development to a leading European producer.

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SASHA WALTZ REPERTORY MASTERCLASS

JUDITH SÁNCHEZ RUÍZ (DE)

19 January

Drill Hall

Co-presented by the Sydney Festival and Goethe-Institut Australia

This masterclass with Cuban-born choreographer Judith Sánchez Ruíz, current member

of Sasha Waltz & Dancers explored learning and developing repertory phrases

material from Sasha Waltz’s piece Gefaltet, and Sacre that was created by Sasha Waltz

& Guests in 2012–2013 and featured awareness and groundedness as a central point of

the learning process of movement material.

SOIRÉE WITH PAUL RUSS (UK)

27 February

Drill Hall

In the afternoon 10 local dance-makers had one on one meeting with Paul Russ at artistic

director of Dance 4 in the UK. The evening was then an opportunity for 25 local dance

makers to meet with Paul. Paul was pleased to hear from each of them about their recent

projects and practice.

DANCE SITES NETWORK ($6,136)

STAGE 2 “PROCESS + METHOD”

26 February–3 March

The Drill Hall

Partners: Dance Sites Network (DSN) – Critical Path, Dancehouse & STRUT Dance.

Dance Sites is an innovative creative platform developed specifically to support the

independent sector. The second stage of the project brought together choreographers

Kay Armstrong (NSW), Rhiannon Newton (WA) and Fiona Bryant (VIC), along with their

collaborators and facilitator Rebecca Hilton to continue their explorations into

choreographic and performance methodologies.

EVENING PUBLIC PROGRAM

This evening program open to the public including performances, studio showings, jam

sessions and an ‘in conversation’ talk complimented the symposium program. The

program included the following:

PRACTICE OF DRAMATURGY LABORATORY ($18,235)

BOJANA KUNST (DE/SL)

5–14 MARCH

Bundanon Trust

Partners: The Goethe Institute, Australia and Bundanon Trust

NSW choreographers Matt Cornell, Miranda Wheen and Kathryn Puie worked with

performance dramaturgy and cultural philosopher Dr Bojana Kunst. Kathryn was joined

by her dancers Cloe Fournier and Sean Marcs. Kay Armstrong, Tanya Voges Katherine

Doube and Nerida Godfrey also visited for individual sessions to discuss their

Responsive research projects.

19



PRACTICE OF DRAMATURGY LABORATORY ($18,235)

BOJANA KUNST (DE/SL)

5–14 MARCH

Bundanon Trust

Partners: The Goethe Institute, Australia and Bundanon Trust

NSW choreographers Matt Cornell, Miranda Wheen and Kathryn Puie worked with

performance dramaturgy and cultural philosopher Dr Bojana Kunst. Kathryn was joined

by her dancers Cloe Fournier and Sean Marcs. Kay Armstrong, Tanya Voges Katherine

Doube and Nerida Godfrey also visited for individual sessions to discuss their

Responsive research projects.

DANCE SITES NETWORK ($29,877)

NEXT STAGES

3–8 August

Dancehouse, VIC

NEXT STAGES brought together three artists from each partner organisation – FIONA

BRYANT (VIC), RHIANNON NEWTON (WA), KAY ARMSTRONG (NSW) - and

supported the development of three new dance works by circulating and exposing them

at all stages of development to interstate audiences, peers and presenters alike. The first

phase was hosted by STRUT's Eyes Wide in the studio at Kings St Art Centre, Perth,

WA, last November. Critical Path hosted a 1-week residency “Process and Method” in

February 2014. The third and final phase was held in Melbourne in August.

NEXT STAGES WORKSHOP PROGRAM

8–10 August

Dancehouse, VIC

A 5-workshop program focused on creative development for the three participating

choreographers followed by a three-day open program to assist early career independent

choreographers develop tourable Australian independent work.

HABITUAL GESTURE WORKSHOP ($2,223)

ELEONORE DIDIER (FR)

25 & 26 October

Drill Hall

French choreographer Eléonore Didier led a workshop for dancers and choreographers

exploring the sense and depth of the present time. Eléonore’s workshop asked

participants to consider the way in which habitual gestures engage unexpected areas,

sensory experiences and particular atmospheres.

SUSPENSION OF TIME AND SPACE

Critical Path partnered with the Mini MoveMe festival produced by Strut Dance to create a

shared real-time exchange spanning from Sydney to Perth, Bangalore and Nottingham.

Streamed in real-time from dust to dawn Tony Osborne - Sydney, Andrew Morrish and

Peter Trotman - Perth, Hemabharathy Palani - India with Sally Doughty and Miranda

Wheen in the UK met in the virtual world - crossing time and space joining in conversation

to share their approaches to improvisation.

20



IMPROVISATIONAL PRACTICES SYMPOSIUM ($36,031)

21 November–7 December

Drill Hall

Partners: Immediations: Art, Media and Event, Strut Dance, the Weather Exchange,

Dance 4 and Attakkalari Centre for Movement Arts.

The Improvisation Practices Symposium consisted of 10 days of workshops,

performances, sharings and conversations with leading improvisational practitioners and

dance-makers from around the country. The symposium encouraged dance makers,

researchers and trans-disciplinary practitioners from diverse traditions to explore these

different strands, to learn from each other in an environment that stimulates discussion &

the trading of skills.

The Symposium was co-organised by Martin del Amo and Caterina Mocciola.

Five workshops were offered by local choreographers: Kate Champion, Alice Cummins,

Victoria Hunt, Tony Osborne and Dean Walsh. There was a seminar series offered by

Andre Morrish and Jondi Keane and workshops by Ros Warby and Rosalind Crisp, two

Australia Choreographers based overseas.

BAT IN THE CAVE

Curated by Emma Saunders with invited guests.

An exploration around choreographed improvisation.

DANCED LECTURE: IN UNWRAPPING D A N S E

Rosalind Crisp

In what is described as a performed ‘dance-lecture’, Crisp exposes aspects of her

continually evolving project, d a n s e, and shared how her practice has been sustained

and transformed over time.

BODYWEATHER IMPROVISATIONS.

A presentation by Tess de Quincey and Frank van de Ven including Peter Fraser, Victoria

Hunt and Linda Luke.

CONTACT IMPROVISATION FACILITATED PRACTICE

Facilitated by Alejandro Rolandi.

IN CONVERSATION

Hosted by Martin del Amo, this live conversation with fellow dance artists focused on

approaches to improvisation and the role it plays within the context of their choreographic

practices.

CRITICAL WHIP IT

Curated by Ryuichi Fujimura

Whip It began in Sydney in 2006 as an underground platform for movement-based

improvisational performance. Held quarterly, and featuring both local and interstate

artists, each Whip It varies in casting and format.

Performers: Mark Cauvin, Alice Cummins, Leeke Griffin, Ryuichi Fujimura, Nikki

Heywood, Victoria Hunt, Linda Luke, Catherine Magill, Kimberley McIntyre, Caterina

Mocciola, and Tony Osborne.

21



TWO SOLOS

Ros Warby performed No Time to Fly choreographed by Deborah Hay and her current

work in development Court Dance.

OPEN HOUSE

Hosted by Martin del Amo and Caterina Mocciola

Closing event is loosely curated by Martin del Amo and Caterina Mocciola, co-organisers

of the Symposium feature responses by workshop facilitators, participants, curators and

performers to the Symposium – both verbal and performative.

BEYOND THE TRAINING

In Partnership with Ausdance NSW

An annual series of skills sharing and professional development workshops aimed at

exploring beyond the technique of dance classes. The series supports the Responsive

research program at Critical Path and expands upon the regular contemporary dance

class program delivered by Ausdance NSW.

DANCING & AUTHORING

REBECCA HILTON

24 & 25 February

Drill Hall

Working with historic scores and practices this workshop framed activities exploring

authorship, autonomy, collaboration and interpretation. Participants collaborated on

creating a contemporary folk dance, and worked on dancing it together. Critical

discussion arose from these particular dancing experiences.

INTRODUCING COUNTERTECHNIQUE

ANOUK VAN DIJK

30 August

Drill Hall

In this workshop Chunky Move’s Artistic Director Anouk van Dijk introduced

Countertechnique, the movement method she developed throughout her twenty-five year

career as dancer, choreographer and teacher.

EXCHANGES

IMPRO EXCHANGE ($4,416)

This project aims to further explore the nature of improvisation between dancers from

different backgrounds, ages and traditions and to generate a forum of dialogue,

exchange.

IMPRO EXCHANGE 1

21–23 March

Drill Hall

Facilitated by Tess de Quincey in collaboration with Peter Fraser.

FACILITATED PROGRAM

Chl

oe F

ourn

ier

and

Sean

Mar

cs, P

ract

ice

of D

ram

atur

gy la

b w

ith

Boj

ana

Kun

st. P

hoto

: Mar

gie

Med

lin

A SPOTLIGHT ON DANCE MASSIVE

4The curatorial process, what it means to be a young artist in the program, the increasing presence of producers and the Sydney perspective.

MARCH 2015

23

Statement of Surplus or Deficit and Other Comprehensive Income

for the year ended 31 December 2014


2014 2013

Note $ $

Revenue from ordinary activities 4 480,171 460,288

Expenses

Employee benefits expense 5 (163,372) (172,716)

Depreciation and amortisation expenses 5 (12,144) (12,877)

Administration and marketing expenses 5 (97,933) (80,680)

Project expenses (217,237) (196,092)

---------- ----------

(490,686) (462,365)

---------- ----------

Net deficit for the year (10,515) (2,077)

---------- ----------

Other comprehensive income - -

---------- ----------

Total comprehensive loss for the year (10,515) (2,077)

======= =======

The above surplus or deficit and other comprehensive income statement should be read in conjunction with

the accompanying notes.

24

Statement of Financial Position

as at 31 December 2014


2014 2013

Note $ $

ASSETS

Current assets

Cash and cash equivalents 6 257,090 606,647

Trade and other receivables 7 500 10,885

Prepayments 13,052 3,964

---------- ----------

Total current assets 270,642 621,496

---------- ----------

Non-current assets

Leasehold improvements 8 39,746 50,294

Plant and equipment 8 7,264 3,943

Intangibles 9 9,699 -

---------- ----------

Total non-current assets 56,709 54,237

---------- ----------

TOTAL ASSETS 327,351 675,733

======= =======

LIABILITIES

Current liabilities

Trade and other payables 10 37,701 61,462

Employee benefits 11 9,025 5,988

Grant liabilities 12 96,915 408,041

---------- ----------

Total current liabilities 143,641 475,491

---------- ----------

Non-current liabilities

Employee benefits 11 - 6,017

---------- ----------

Total non-current liabilities - 6,017

---------- ----------

TOTAL LIABILITIES 143,641 481,508

======= =======

NET ASSETS 183,710 194,225

======= =======

FUNDS

General funds 183,710 194,225

======= =======

The above statement of financial position should be read in conjunction with the accompanying notes.

25

Statement of Changes in Funds



2014 2013

$ $

General Funds

Balance at 1 January 194,225 196,302

Deficit for the year (10,515) (2,077)

---------- ----------

Balance at 31 December 183,710 194,225

======= =======

The above statement of changes in equity should be read in conjunction with the accompanying notes.

26

Statement of Cash Flows



2014 2013

Note $ $

Cash flows from operating activities

Receipts

Receipts from customers/donors 132,254 19,649

Interest received - 10,104

Cash flows from government

Receipts from appropriations/grants 83,333 842,370

Payments

Wages and salaries (164,250) (177,757)

Suppliers (386,278) (243,594)

---------- ---------

Net cash inflows from operating activities (334,941) 450,772

Cash flows from investing activities

Payments for plant and equipment 8 (4,917) -

Payment for intangibles 9 (9,699) -

---------- ---------

Net cash outflows from investing activities (14,616) -

---------- ---------

Net increase/(decrease) in cash held (349,557) 450,772

Cash and cash equivalents at the beginning

of the financial year 606,647 155,875

---------- ---------

Cash and cash equivalents at the end of the

financial year 6 257,090 606,647

======= =======

The above statement of cash flows should be read in conjunction with the accompanying notes.

27

Notes to the Financial Statements



NOTE CONTENTS Page

1 General information and statement of compliance 28

2 Changes in accounting policies 28

3 Summary of accounting policies 29

4 Revenue 35

5 Expenses 36

Current assets

6 Cash and cash equivalents 36

7 Trade and other receivables 37

Non-current assets

8 Property, plant and equipment 37

9 Intangibles 38

Current liabilities

10 Trade and other payables 38

11 Employee benefits 39

12 Grant liabilities 39

13 Commitments for expenditure 40

14 Related parties and related-party transactions 40

28




1 General information and statement of compliance

The financial report includes the financial statements and notes of Critical Path

Incorporated.

These financial statements are general purpose financial statements that have been

prepared in accordance with Australian Accounting Standards – Reduced Disclosure

Requirements and Division 60 of the Australian Charities and Not-for-profits Commission

Act 2012. Critical Path Incorporated is a not-for-profit entity for the purposes of preparing

the financial statements.

The financial statements for the year ended 31 December 2014 were approved and

authorised for issue by the Committee.

2 Changes in accounting policies

(a) New and revised standards those are effective for these financial statements

A number of new and revised standards are effective for annual periods beginning on or

after 1 January 2014. Information on these new standards is presented below:

AASB 2012-3 Amendments to Australian Accounting Standards – Offsetting Financial

Assets and Financial Liabilities

AASB 2012-3 adds application guidance to AASB 132 to address inconsistencies

identified in applying some of the offsetting criteria of AASB 132, including clarifying the

meaning of “currently has a legally enforceable right of set-off” and that some gross

settlement systems may be considered equivalent to net settlement.

AASB 2012-3 is applicable to annual reporting periods beginning on or after 1 January

2014.

The adoption of these amendments has not had a material impact on the association as

the amendments merely clarify the existing requirements in AASB 132.

AASB 2013-6 Amendments to AASB 136 arising from Reduced Disclosure Requirements

AASB 2013-6 makes amendments to AASB 136 Impairment of Assets to establish

reduced disclosure requirements for entities preparing general purpose financial

statements under Australian Accounting Standards – Reduced Disclosure Requirements

arising from AASB 2013-3 Amendments to AASB 136 – Recoverable Amount Disclosures

for Non-Financial Assets. AASB 2013-3 made narrow scope amendments to AASB 136,

addressing disclosure of information about the recoverable amount of impaired assets if

that amount is based on fair value less costs of disposal.

AASB 2013-6 became applicable to annual reporting periods beginning on or after

1 January 2014.

The adoption of these amendments has not had a material impact on the association.

29




3 Summary of accounting policies

(a) Overall considerations

The significant accounting policies that have been used in the preparation of these

financial statements are summarised below.

The financial statements have been prepared using the measurement bases specified by

Australian Accounting Standards for each type of asset, liability, income and expense.

The measurement bases are more fully described in the accounting policies below.

(b) Revenue recognition

Revenue comprises revenue from government grants and presenter fees as well as

fundraising activities.

Revenue is measured by reference to the fair value of consideration received or

receivable by the entity for goods supplied and services provided, excluding sales tax,

rebates and discounts.

Revenue is recognised when the amount of revenue can be measured reliably, collection

is probable, the costs incurred or to be incurred can be measured reliably, and when the

criteria for each of the entity’s different activities have been met. Details of the activity

specific recognition criteria are described below.

Government grants

A number of the company’s programs are supported by grants received from the federal,

state and local governments.

If conditions are attached to a grant which must be satisfied before the company is

eligible to receive the contribution, recognition of the grant as revenue is deferred until

those conditions are satisfied.

Where a grant is received on the condition that specified services are delivered, to the

grantor, this is considered a reciprocal transaction. Revenue is recognised as services

are performed and at year-end until the service is delivered.

Revenue from a non-reciprocal grant that is not subject to conditions is recognised when

the company obtains control of the funds, economic benefits are probable and the

amount can be measured reliably. Where a grant may be required to be repaid if certain

conditions are not satisfied, a liability is recognised at year end to the extent that

conditions remain unsatisfied.

30




3 Summary of accounting policies continued

Revenue from fundraising

Donations

Donations are recognised as revenue when entity gains control, economic benefits are

probable and the amount of the donation can be measured reliably.

(c) Expenditure

All expenditure is accounted for on an accruals basis and has been classified under

headings that aggregate all costs related to that category. Where costs cannot be directly

attributed to a particular category they have been allocated to activities on a basis

consistent with the use of resources.

Infrastructure costs are those costs directly incurred in the general running of the office

and administration.

Marketing and promotion are those costs directly incurred in the advertising of the

company and of the events held by the association.

Project expenses are those costs directly incurred in the presentation of specific shows

and events held by the company.

(d) Cash and cash equivalents

Cash and cash equivalents in the Statement of Financial Position comprise cash at bank

and in hand and short-term deposits with an original maturity of three months or less. For

the purposes of the Statement of Cash Flows, cash and cash equivalents consist of cash

and cash equivalents as defined above, net of any outstanding bank overdrafts.

(e) Trade and other receivables

Trade receivables, which comprise amounts due from services provided, are recognised

and carried at original invoice amount less an allowance for any uncollectable amounts.

Normal terms of settlement are usually within 30 days. The notional amount of the

receivable is deemed to reflect fair value.

An allowance for doubtful debts is made when there is objective evidence that the

company will not be able to collect the debts. Bad debts are written off when identified.

31





(f) Plant and equipment

Bases of measurement of carrying amount

Plant and equipment are initially recognised at acquisition cost or manufacturing cost,

including any costs directly attributable to bringing the assets to the location and condition

necessary for it to be capable of operating in the manner intended by management.

Plant and equipment are subsequently measured using the cost model, cost less

subsequent depreciation and impairment losses.

Depreciation

Depreciation is recognised on a straight-line basis to write down the cost less estimated

residual value of plant and equipment. The following useful lives are applied:

2014 2013

% pa % pa

Plant and equipment 10-33 10-33

Leasehold improvements 2.5 2.5

Gains or losses arising on the disposal of plant and equipment are determined as the

difference between the disposal proceeds and the carrying amount of the assets and are

recognised in surplus or deficit within other income or other expenses.

(g) Intangibles

Software and website are capitalised on the basis of the costs incurred to acquire, install

and build the assets.

All intangible assets are accounted for using the cost model whereby capitalised costs

are amortised on a straight-line basis over their estimated useful lives, as these assets

are considered finite. Residual values and useful lives are reviewed at each reporting

date. In addition, they are also subject to impairment testing.

When the intangible asset is disposed of, the gain or loss on disposal is determined by

the difference between the proceeds and the carrying amount of the asset, and is

recognised in surplus or deficit within other income or other expenses.

(h) Trade creditors and other payables

Trade payables and other payables represent liabilities for goods and services provided

to the company prior to the end of the financial period that are unpaid. These amounts

are usually settled in 30 days. The notional amount of the payables is deemed to reflect

fair value.

32





(i) Deferred income

The liability for deferred income is the unutilised amounts of grants received on the

condition that specified services are delivered or conditions are fulfilled. The services are

usually provided or the conditions usually fulfilled within 12 months of receipt of the grant.

When the amount received is in respect of services to be provided over a period that

exceeds 12 months after the reporting date or the conditions will only be satisfied more

than 12 months after the reporting date, the liability is discounted.

(j) Employee benefits

Employee benefits comprise wages and salaries, annual, non-accumulating sick and long

service leave, and contributions to superannuation plans.

Liabilities for wages and salaries expected to be settled within 12 months of balance date

are recognised in other payables in respect of employees’ services up to the reporting

date. Liabilities for annual leave in respect of employees’ services up to the reporting

date which are expected to be settled within 12 months of balance date are recognised in

the provision for annual leave. Both liabilities are measured at the amounts expected to

be paid when the liabilities are settled. Liabilities for non-accumulating sick leave are

recognised when the leave is taken and are measured at the rates paid or payable.

The liability for long service leave is recognised in the provision for employee benefits and

measured as the present value of expected future payments to be made in respect of

services provided by employees up to the reporting date using the projected unit credit

method. Consideration is given to anticipated future wage and salary levels, experience

of employee departures, and periods of service. Expected future payments are

discounted using market yields at the reporting date on national government bonds with

terms to maturity and currencies that match, as closely as possible, the estimated future

cash outflows.

The company pays contributions to certain defined contribution superannuation plans.

Contributions are recognised in the income statement when they are due. The company

has no obligation to pay further contributions to these plans if the plans do not hold

sufficient assets to pay all employee benefits relating to employee service in current and

prior periods.

33





(k) Taxation

Income tax

The association is a charitable institution for the purposes of Australian taxation

legislation and is therefore exempt from income tax. This exemption has been confirmed

by the Australian Taxation Office.

Goods and services tax (GST)

Revenues, expenses and assets are recognised net of the amount of GST, except where

the amount of GST incurred is not recoverable from the Australian Taxation Office, in

which case it is recognised as part of the cost of acquisition of the asset or as part of an

item of expense.

Receivables and payables are recognised inclusive of GST.

The net amount of GST recoverable from or payable to the Australian Taxation Office is

included as part of receivables or payables.

Cash flows are included in the statement of cash flows on a gross basis. The GST

component of cash flows arising from investing or financing activities which is recoverable

or payable to the Australian Taxation Office is classified as operating cash flows.

(l) Impairment testing of intangible assets and plant and equipment

For impairment assessment purposes assets are tested individually for impairment at

least annually or whenever events or changes in circumstances indicate that the carrying

amount may not be recoverable.

An impairment loss is recognised for the amount by which the asset’s carrying amount

exceeds its recoverable amount, which is the higher of fair value less costs to sell and

value-in-use. The data used for impairment testing procedures are directly linked to the

company’s latest approved budget, adjusted as necessary to exclude the effects of future

reorganisations and asset enhancements. Discount factors are determined individually

and reflect management’s assessment of respective risk profiles, such as market and

asset-specific risks factors.

Where the future economic benefits of an asset are not primarily dependent on the

asset’s ability to generate net cash inflows and where the entity would, if deprived of the

asset, replace its remaining future economic benefits, value in use is determined as the

depreciated replacement cost of the asset.

34

Notes to the Financial Statements for the year ended 31 December 2014 Critical Path Incorporated


(m) Provisions, contingent liabilities and contingent assets

Provisions are measured at the estimated expenditure required to settle the present

obligation, based on the most reliable evidence available at the reporting date, including

the risks and uncertainties associated with the present obligation. Where there are a

number of similar obligations, the likelihood that an outflow will be required in settlement

is determined by considering the class of obligations as a whole. Provisions are

discounted to their present values, where the time value of money is material.

Any reimbursement that the association can be virtually certain to collect from a third

party with respect to the obligation is recognised as a separate asset. However, this asset

may not exceed the amount of the related provision.

No liability is recognised if an outflow of economic resources as a result of present

obligation is not probable. Such situations are disclosed as contingent liabilities, unless

the outflow of resources is remote in which case no liability is recognised.

(n) Significant management judgement in applying accounting policies

When preparing the financial statements, management undertakes a number of

judgements, estimates and assumptions about the recognition and measurement of

assets, liabilities, income and expenses.

Estimation uncertainty

Information about estimates and assumptions that have the most significant effect on

recognition and measurement of assets, liabilities, income and expenses is provided

below. Actual results may be substantially different.

Impairment

In assessing impairment, management estimates the recoverable amount of each asset

or cash-generating unit based on expected future cash flows and uses an interest rate to

discount them. Estimation uncertainty relates to assumptions about future operating

results and the determination of a suitable discount rate.

Useful lives of depreciable assets

Management reviews its estimate of the useful lives of depreciable assets at each

reporting date, based on the expected utility of the assets. Uncertainties in these

estimates relate to technical obsolescence that may change the utility of certain software

and IT equipment.

Long Service Leave

The liability for long service leave is recognised and measured at the present value of the

estimated cash flows to be made in respect of all employees at the reporting date. In

determining the present value of the liability, estimates of attrition rates and pay increases

through promotion and inflation have been taken into account.

35


2014 2013

Note $ $

4 Revenue

4 (a) Revenue from continuing operations

Sales revenue

Grants received 4(b) 451,063 351,959

Other project income 6,445 86,986

Other Revenue

Donations 3,440 3,700

Interest received 8,967 10,104

Miscellaneous income 2,000 149

Rent received 8,256 7,390

------------ ------------

Total revenue 480,171 460,288

======= =======

4 (b) Grant income

Grants in advance brought-forward:

Arts NSW – Annual Grant Core 205,042 -

Arts NSW – Responsive Projects 65,257 -

Arts NSW – Facilitated Projects 9,701 -

Arts NSW – ATSI Grant 30,541 -

Arts NSW – Program Grant in 2013 5,500 -

Australia Council – Core 751 -

Australia Council – Facilitated Projects 89,249 -

University of NSW 2,000 5,000

Grants received:

Arts NSW – Core Funding - 490,490

Arts NSW – Project Funding - 69,510

Australia Council – Core Funding 90,000 90,000

Australia Council – Project grants 49,937 103,000

University of NSW – Project Funding - 2,000

Less: Unexpended grants carried-forward

Arts NSW (6,915) (36,041)

Less: Grants in advance

Arts NSW - (280,000)

Australia Council (90,000) (90,000)

University of NSW - (2,000)

------------ ------------

Net grants received 451,063 351,959

======= =======

36


2014 2013

$ $

5 Expenses Note

Employee benefits expense

Annual leave provided/(written-back) 3(j) 3,037 (610)

Employment expenses 2,528 2,099

Long-service leave provided (6,017) 6,017

Superannuation 13,345 13,132

Wages and salaries 147,143 147,388

Workers compensation insurance 3,336 4,690

------------ ------------

163,372 172,716

======= =======

Depreciation and amortisation

Property, plant and equipment 3(f) 12,144 12,877

------------ ------------

12,144 12,877

======= =======

Administration and marketing expenses

Administration expenses 34,603 36,349

Marketing expenses 24,307 10,168

Office and dance premises 43,389 46,664

Less: Admin recovery (12,136) (12,501)

------------ ------------

90,163 80,680

======= =======

6 Cash and cash equivalents

Cash at bank and on hand 7,281 8,823

Short term bank deposits 249,809 597,824

------------ ------------

257,090 606,647

======= =======

(a) Reconciliation to cash and cash equivalents

at the end of the year

Cash at the end of the financial year as shown in

the cash flow statement is reconciled to items in the

statement of financial position as follows: 257,090 606,647

======= =======

(b) Cash at bank and on hand

The cash management accounts are bearing floating interest

rates of between 0.30% and 3.75% (2013: 0.35% and 4.75%).

These funds are at call.

37


2014 2013

Note $ $

7 Trade and other receivables

Current

Trade receivables 3(e) - 10,385

Deposits paid 500 500

------------ ------------

500 10,885

======= =======

8 Property, plant and equipment

Non-Current

Leasehold improvements

Leasehold improvements – at cost 73,270 73,270

Less: accumulated amortisation (33,524) (22,976)

------------ ------------

Total leasehold improvements 39,746 50,294

======= =======

Reconciliation – leasehold improvements

Reconciliations of the carrying amount of leasehold

improvements at the end of the current financial period:

Carrying amount at 1 January 50,294 60,737

Amortisation charged for the period (10,548) (10,443)

------------ ------------

Carrying amount at 31 December 39,746 50,294

======= =======

Plant & equipment

Plant and equipment – at cost 33,832 28,915

Less: accumulated depreciation (26,568) (24,972)

------------ ------------

Total plant and equipment 7,264 3,943

======= =======

38


2014 2013

Note $ $

8 Property, plant and equipment cont’d

Reconciliation – plant and equipment

Reconciliations of the carrying amount of plant and

equipment at the end of the current financial period:

Carrying amount at 1 January 3,943 6,377

Additions 4,917 -

Depreciation charged for the period (1,596) (2,434)

------------ ------------

Carrying amount at 31 December 7,264 3,943

======= =======

9 Intangibles

Non-Current

Software and database – at cost 26,510 16,811

Less: accumulated amortisation (16,811) (16,811)

------------ ------------

Total intangibles 9,699 -

======= =======

Reconciliation

Reconciliation of the carrying amount of intangibles

at the end of the current financial year:

Carrying amount at 1 January - -

Additions 9,699 -

Amortisation charged for the year - -

------------ ------------

Carrying amount at 31 December 9,699 -

======= =======

10 Trade and other payables

Current

Trade creditors 3 (h) 8,656 11,286

Accrued expenses 26,470 19,233

Net GST payable 2,575 30,943

------------ ------------

37,701 61,462

======= =======

39


2014 2013

Note $ $

11 Employee benefits

Current

Provision for annual leave 3(n) 9,025 5,988

======= =======

Non-current

Provision for long service leave - 6,017

======= =======

12 Grant liabilities

Current

Unexpended grants:

Arts NSW 6,915 30,541

University of NSW - 5,500

------------ ------------

6,915 36,041

------------ ------------

Grants in advance:

Arts NSW - 280,000

Australia Council 90,000 90,000

University of NSW - 2,000

------------ ------------

90,000 372,000

------------ ------------

96,915 408,041

======= =======

40


2014 2013

$ $

13 Commitments for expenditure

License fees

Office premises – The Drill

Commitments for minimum license fee payments

in relation to non-cancellable licenses are payable

as follows:

Within one year 3,405 3,059

======= =======

Dance premises – The Drill

Commitments for minimum license fee payments

in relation to non-cancellable licenses are

payable as follows:

Within one year 26,840 23,781

======= =======

14 Related parties and related party transactions

(a) Committee members’ compensation

The committee members act in an honorary capacity and receive no compensation

for their services.

(b) Transactions with committee-related entities

There were no transactions with committee member-related entities during the year.

(c) Key management personnel compensation

The total remuneration paid to key management personnel (KMP) of the association

during the year is as follows:

2014 2013

$ $

Total compensation 80,288 82,738

======= =======

42

Independent

Audit Report

to the members of


Report on the financial report

I have audited the accompanying financial report of Critical Path Incorporated (the

association) which comprises the statement of financial position as at 31 December 2014

and statement of comprehensive income, statement of changes in funds and statement of

cash flows for the year ended, notes comprising a summary of significant accounting

policies and other explanatory notes and the responsible persons’ declaration.

Responsible Persons’ Responsibility for the financial report

The responsible persons of the registered entity are responsible for the preparation of the

financial report that gives a true and fair view in accordance with Australian Accounting

Standards and the Australian Charities and Not-for-profits Commission Act 2012 (ACNC

Act) and for such internal control as the responsible persons determine is necessary to

enable the preparation of the financial report that gives a true and fair view and is free

from material misstatement, whether due to fraud or error.

Auditor’s responsibility

My responsibility is to express an opinion on the financial report based on my audit. I

have conducted my audit in accordance with Australian Auditing Standards. These

Auditing Standards require that I comply with relevant ethical requirements relating to

audit engagements and plan and perform the audit to obtain reasonable assurance

whether the financial report is free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and

disclosures in the financial report. The procedures selected depend on the auditor’s

judgment, including the assessment of the risks of material misstatement of the financial

report, whether due to fraud or error. In making those risk assessments, the auditor

considers internal control relevant to the association’s preparation and fair presentation of

the financial report in order to design audit procedures that are appropriate in the

circumstances, but not for the purpose of expressing an opinion on the effectiveness of

the association’s internal control. An audit also includes evaluating the appropriateness of

accounting policies used and the reasonableness of accounting estimates made by the

committee, as well as evaluating the overall presentation of the financial report.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a

basis for my audit opinion.

45

Detailed Statement of Surplus or Deficit

for the year ended 31 December 2014 Critical Path Incorporated

Sch 2014 2013

$ $

INCOME

Grants in advance brought-forward 408,041 5,000

Grants received during the year:

Australia Council for the Arts

Core grant 90,000 90,000

Project grants 49,937 103,000

Arts NSW

Core grant - 490,490

Project grants - 69,510

University of NSW

Project grant - 2,000

----------- -----------

547,978 760,000

Less: Unexpended grants carried-forward (6,915) (36,041)

Less: Grants in advance carried-forward (90,000) (372,000)

----------- -----------

451,063 351,959

----------- -----------

Donations received 3,440 3,700

Interest received 6,967 10,104

Miscellaneous income 2,000 149

Other project income 8,445 86,986

Rent received 8,256 7,390

----------- -----------

TOTAL INCOME 480,171 460,288

TOTAL EXPENSES Sch1 490,686 462,365

----------- -----------

NET DEFICIT (10,515) (2,077)

======= =======

The above detailed statement of surplus or deficit is UNAUDITED.

46

Detailed Statement of

Surplus or Deficit

for the year ended 31 December 2014 Critical Path Incorporated

Note 2014 2013

$ $

SCHEDULE 1 - EXPENSES

Advertising and promotion 24,307 10,168

Annual leave provided/ (written-back) 3,037 (610)

Accounting fees 8,059 6,695

Bank fees 379 366

Computer supplies 2,644 3,065

Depreciation and amortisation 3(f) 12,144 12,877

Entertainment 1,602

Financial contractor 4,500 -

Insurance 4,586 9,059

Legal fees 139 763

Long service leave provided/(written back) (6,017) 6,017

Office supplies 1,674 2,149

Postage and stationery 817 467

Project expenses 217,237 196,092

Rent and overheads 43,389 46,663

Staff training - 370

Subscriptions 694 338

Sundry expenses 2,135 3,213

Superannuation 13,345 13,132

Telephone and internet charges 2,672 2,652

Travel expenses 336 1,501

Worker’s Compensation 3,336 -

Wages and salaries 149,671 147,388

----------- -----------

TOTAL EXPENSES 490,686 462,365

======= =======

The above detailed statement of surplus or deficit is UNAUDITED.

.

MASTERCLASSES

Judith Sánchez Ruiz facilitating the Sasha Waltz Repertory masterclass. Photo: Margie Medlin

Bat in the Cave, Improvisation Practices Symposium 2014. Photo: Margie Medlin

Critical Path 2015 © All Rights ReservedT +61 2 9362 9403 or T + 61 2 9362 4023www.criticalpath.org.au [email protected]

Critical Path is an initiative of Arts NSW, with program funding from the Australia Council, the Australian Government’s arts funding and advisory body. Critical Path’s program is funded through the combined support of Australia Council for the Arts and Arts NSW with additional support from cultural partners and various other agencies. Critical Path is supported by Woollahra Municipal Council.

Documents

ANNUAL REPORT - Critical Path · 2015. 6. 8. · Vicki Van Hout 24/11/14 0 1 A Number of meetings attended B Number of meetings held during the time the member held office during