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Registration number 364118
The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
Directors' Report and Financial Statements
for the year ended 31 December 2011
The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
Contents
Independent Auditors' report to the members including Statement of Accounting Policies The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
Directors and other information
Ed CarrolMick DalyMary DohenyMark McCollum The Outreach CentreClonshaugh DrivePriorswoodDublin 17 McCloskey & CoChartered Accountants & Registered AuditorApex Business CentreBlackthorn RoadSandyfordDublin 18 The Outreach CentreClonshaugh DrivePriorswoodDublin 17 The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
Directors' report
for the year ended 31 December 2011
The directors present their report and the audited financial statements for the year ended 31 December 2011.
Principal activity, business review and future developments
The principal activity of the company is to engage in works of a charitable nature beneficial to the community
designed to support and enable projects, centres and support agencies in the CDSPs and anti-poverty sector to
use creative methods in the furtherance of their anti-poverty, social justice and social change objectives and to
enable individuals, groups and communities most disadvantaged by society to access a quality experience.
The company performed at a similar level to the previous year as expected.
The company plans continuing the activities outlined above in the forthcoming years subject to satisfactoryfunding arrangements.
Results and dividends
The results for the year are set out on page 7.
Principal risks and uncertainties
The Directors have identified that the key risks and uncertainties the organisation faces relate to the risk of
reduced state funding in the future and of the potential increase in compliance requirements in accordance with
company, health and safety, taxation and other legislation;
The organisation mitigates these risks as follows: i) The organisation continually monitors the level of activity,prepares and monitors its budgets targets and projections. ii) The organisation closely monitors emergingchanges to regulations and legislation on an ongoing basis.
Internal control risks are minimised by the implementation of procedures for authorisation of all transactionsand projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers andclients.
Important events since the year end
There have been no significant events affecting the company since the year end.
Directors of the Company
The present membership of the board is listed on the 'Directors and other information' page.
In accordance with the Articles of Association two directors retire and being eligible, offer themselves for
re-election.
Books of Account
The measures taken by the directors to ensure compliance with the requirements of Section 202, Companies
Act, 1990, regarding proper books of account are the implementation of necessary policies and procedures for
recording transactions, the employment of competent accounting personnel and appropriate expertise and the
provision of adequate resources to the financial function. The books of account of the company are maintained
at the Registered Office.
Auditors
The auditors, McCloskey & Co, have indicated their willingness to continue in office in accordance with the
provisions of Section 160(2) of the Companies Act, 1963.
The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
Directors' report
for the year ended 31 December 2011
This report was approved by the Board on 3 May 2012 and signed on its behalf by Mark McCollum
Mary Doheny
Director
Director
The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
Statement of Directors' responsibilities for the members' financial statements
The directors are responsible for preparing the Annual Report and the financial statements inaccordance with applicable Irish law and Generally Accepted Accounting Practice in Irelandincluding the accounting standards issued by the Accounting Standards Board and published byChartered Accountants Ireland.
Irish company law requires the directors to prepare financial statements for each financial periodwhich give a true and fair view of the state of affairs of the company and of the surplus or deficit ofthe company for that period.
In preparing those financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently - make judgements and estimates that are reasonable and prudent - prepare the financial statements on the going concern basis unless it is inappropriate to presumethat the company will continue in business.
- state whether applicable accounting standards have been followed, subject to any materialdepartures disclosed and explained in the financial statements.
The directors confirm that they have complied with the above requirements in preparing thefinancial statements.
The directors are responsible for keeping proper books of account which disclose with reasonableaccuracy at any time the financial position of the company and to enable them to ensure thefinancial statements are prepared in accordance with accounting standards generally accepted inIreland and with Irish statute comprising the Companies Acts 1963 to 2009 and all Regulations tobe construed as one with those Acts. They are responsible for ensuring that the company otherwisecomplies with the provisions of those Acts relating to financial statements in so far as they areapplicable to the company. They are also responsible for safeguarding the assets of the company and hence for takingreasonable steps for the prevention and detection of fraud and other irregularities. Mark McCollum
Mary Doheny
Director
Director
Date: 3rd May 2012
Independent auditors' report to the members of
The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
We have audited the financial statements of The Arts Specialist Support Agency Limited for the year ended 31December 2011 which comprise the income and expenditure account, the balance sheet, the cash flowstatement and the related notes. These financial statements have been prepared under the historical costconvention and the accounting policies set out therein.
This report is made solely to the company's members, as a body, in accordance with Section 193 of theCompanies Act, 1990. Our audit work has been undertaken so that we might state to the company's membersthose matters we are required to state to them in an auditors' report and for no other purpose. To the fullestextent permitted by law, we do not accept or assume responsibility to anyone other than the company and thecompany's members as a body, for our audit work, for this report, or for the opinions we have formed.
Respective responsibilities of directors and auditors
As described in the statement of directors' responsibilities the company's directors are responsible for the
preparation of the financial statements in accordance with applicable law and Irish Accounting Standards
issued by the Accounting Standards Board and published by Chartered Accountants Ireland.
Our responsibility is to audit the financial statements in accordance with relevant legal and regulatoryrequirements and Auditing Standards promulgated by the Auditing Practices Board (UK and Ireland) andInternational Standards on Auditing (UK and Ireland). We report to you our opinion as to whether the financial statements give a true and fair view in accordancewith Generally Accepted Accounting Practice in Ireland and are properly prepared in accordance with theCompanies Acts 1963 to 2009. We also report to you whether in our opinion: proper books of account havebeen kept by the company; and whether the information given in the Directors' Report is consistent with thefinancial statements. In addition, we state whether we have obtained all the information and explanationsnecessary for the purposes of our audit and whether the company's balance sheet and its income andexpenditure account are in agreement with the books of account.
We also report, to the members if, in our opinion, any information specified by law regarding directors'remuneration and directors' transactions is not disclosed and, where practicable, include such information inour report.
We read other information contained in the annual report, and consider whether it is consistent with theaudited financial statements. This other information comprises only the directors report. We consider theimplications for our report if we become aware of any apparent misstatements or material inconsistencies withthe financial statements. Our responsibilities do not extend to any other information.
Independent auditors' report to the members of The Arts Specialist Support Agency Limited (continued)
(A Company Limited by Guarantee and not having a Share Capital)
Basis of audit opinion
We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by
the Auditing Practices Board . An audit includes examination, on a test basis, of evidence relevant to the
amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates
and judgements made by the directors in the preparation of the financial statements, and of whether the
accounting policies are appropriate to the company's circumstances, consistently applied and adequately
disclosed.
We planned and performed our audit so as to obtain all the information and explanations which we considerednecessary in order to provide us with sufficient evidence to give reasonable assurance that the financialstatements are free from material misstatement, whether caused by fraud or other irregularity or error. Informing our opinion we also evaluated the overall adequacy of the presentation of information in the financialstatements.
As explained more fully in the Directors' Responsibilities Statement set out on page 4, the directors areresponsible for the preparation of the financial statements and for being satisfied that they give a true and fairview. Our responsibility is to audit and express an opinion on the financial statements in accordance withapplicable law and International Standards on Auditing (Uk and Ireland). Those standards require us to complywith the Auditing Practices Board's (APB's) Ethical Standards for Auditors, including "APB EthicalStandard - Provisions Available for Small Entities (Revised)", in the circumstances set out in the notes to thefinancial statements.
We have undertaken the audit in accordance with the requirements of the APB Ethical Standards - ProvisionsAvailable for Small Entities, in the circumstances set out in the notes to the financial statements.
Opinion
In our opinion the financial statements:
- give a true and fair view, in accordance with Generally Accepted Accounting Practice in Ireland, of the state
of the company's affairs as at 31 December 2011 and of its profit and cash flows for the year then ended ; and
- have been properly prepared in accordance with the Companies Acts 1963 to 2009.
We have obtained all the information and explanations, which we consider necessary for the purposes of ouraudit. In our opinion proper books of account have been kept by the company. The financial statements are inagreement with the books of account In our opinion the information given in the directors' report is consistent with the financial statements.
Thomas E. McCloskey
For and on behalf of:
McCloskey & Co
Chartered Accountants & Registered Auditor
Apex Business Centre
Blackthorn Road
Sandyford
Dublin 18

Date: 3 May 2012
The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
Income and Expenditure Account
for the year ended 31 December 2011
Continuing operations
Expenditure
Surplus on ordinary
activities before taxation

Retained surplus for the year
A separate statement of total recognised gains and losses is not required as there are no recognised gains orlosses other than the profit or loss for the above two financial years.
Mark McCollum
Mary Doheny
Director
Director
The notes on pages 10 to 13 form an integral part of these financial statements.
The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
Balance sheet
as at 31 December 2011
Fixed assets
Tangible assets
Current assets
Cash at bank and in hand
Creditors: amounts falling
due within one year

Net current liabilities
Total assets less current
liabilities

Deficiency of assets
Reserves
Revenue reserves account
Members' funds
The financial statements were approved by the Board on 3 May 2012 and signed on its behalf by Mark McCollum
Mary Doheny
Director
Director
The notes on pages 10 to 13 form an integral part of these financial statements.
The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
Cash flow statement
for the year ended 31 December 2011
Reconciliation of operating profit to net
cash outflow from operating activities
Operating profit
Net cash outflow from operating activities
Cash flow statement
Net cash outflow from operating activities Decrease in cash in the year
Reconciliation of net cash flow to movement in net funds (Note 11)
Decrease in cash in the year
Net funds at 1 January 2011
Net funds at 31 December 2011
The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
Notes to the financial statements
for the year ended 31 December 2011
Statement of accounting policies
The following accounting policies have been applied consistently in dealing with items which are
considered material in relation to the company's financial statements.
Basis of preparation
The audited financial statements have been prepared iunder the historical cost convention and comply
with the financial reporting standards of the Accounting Standards Board, as promulgated by Chartered
Accountants Ireland and the Companies Acts 1963 to 2009.
Income Policy
Grant income from Public Sector Bodies/Government Agencies and other sundry sources are credited
when received to the Statement of Financial Activities.
Expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT
which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Tangible fixed assets and depreciation
Depreciation
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost less residual
value, of each asset systematically over its expected useful life, as follows:
Taxation
No charge to current or deferred taxation arises as the charity has been granted charitable status under
Sections 207 and 208 of the Taxes Consolidation Act 1997, Charity No CHY 14699. Irrecoverable
value added tax is expended as incurred.
Income
The total income of the company for the year has been derived from its principal activity wholly
undertaken in Ireland.
Class of business
Funding Received
The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
Notes to the financial statements
for the year ended 31 December 2011
Operating profit
Operating profit is stated after charging:Depreciation and other amounts written off tangible assets Employees
Number of employees
The average monthly numbers of employees
(including the directors) during the year were: Employment costs
Directors of the Company
The present membership of the board is listed on the 'Directors and other information' page
Transactions with directors
There were no related party transactions with the directors during the period.
The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
Notes to the financial statements
for the year ended 31 December 2011
Fixtures,
Tangible fixed assets
fittings and
equipment
Cost
At 1 January 2011
Depreciation
At 1 January 2011
Net book values
At 31 December 2011
Creditors: amounts falling due
within one year
Other creditors
Taxation creditors
Reconciliation of movements in members' funds
The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
Notes to the financial statements
for the year ended 31 December 2011
Net funds
Company Limited by Guarantee
The company is one limited by guarantee not having a share capital. The liability of each member in the
event of the company being wound up is €1.27.
APB Ethical Standard - Provisions Available for Small Entities
As a small entity under the provisions of the APB in relation to Ethical Standards we engage our auditor
to prepare and submit returns to the Revenue Commisioners and assist with the preparation of the
financial statements.
Approval of financial statements
The financial statements were approved by the Board on 3 May 2012.
The Arts Specialist Support Agency Limited
(A Company Limited by Guarantee and not having a Share Capital)
The following pages do not form part of the statutory accounts.

Source: http://www.bluedrum.ie/documents/2011-AnnualAccountsSubmitted.pdf

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