2025-01-31-accounts - The Vikings

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Registered number 03099224

The Vikings

Report and Accounts

31 January 2025

The Vikings Report and accounts Contents

	Page
Company information	1
Directors' report	2
Chartered Accountants' report	3
Profit and loss account	4
Balance sheet	5
Statement of changes in equity	6
Notes to the accounts	7 to 8

The Vikings Company Information

Directors

Roger John Barry - resigned 26 March 2022 Jeppe Christensen Robert Clegg Gareth Evans Jon Finch Kendall William Kinrade Christine Lines Steven Lines Catherine Minette Murphy Sandra Elizabeth Orchard Tony Thorpe Nigel Tate - appointed 29 April 2022 Mark Grayson - appointed 29 April 2022 James Edward Hulme - appointed 29 April 2022 John Allan Ishmael Gendall - appointed 29 April 2022 Mrs Maiken Lykke Badgley - appointed 29 April 2022

Accountants

Nichol Goodwill Brown Ltd 112 Whitley Road Whitley Bay Tyne & Wear NE26 2NE

Registered office

c/o The Treasurer 19 John Street North Shields Tyne & Wear NE30 4PJ

Registered number 03099224

The Vikings Registered number: Directors' Report

03099224

The directors present their report and accounts for the year ended 31 January 2025.

Principal activities

The company's principal activity during the year continued to be cultural education.

Directors

The following persons served as directors during the year:

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 29 October 2025 and signed on its behalf.

Christine Lines Director

The Vikings

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of The Vikings for the year ended 31 January 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Vikings for the year ended 31 January 2025 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.

Nichol Goodwill Brown Ltd Accountants 112 Whitley Road Whitley Bay Tyne & Wear NE26 2NE

29 October 2025

The Vikings

Profit and Loss Account for the year ended 31 January 2025

Turnover Cost of sales Gross profit Administrative expenses Operating loss Interest receivable Loss before taxation Tax on loss Loss for the financial year	2025 £ 51,005 (26,930) 24,075 (28,321) (4,246) - (4,246) - (4,246)	2024 £ 42,396 (27,417) 14,979 (20,217) (5,238) 1,033 (4,205) - (4,205)

The Vikings Registered number: 03099224 Balance Sheet as at 31 January 2025

Notes Fixed assets Tangible assets 3 Current assets Debtors 4 Cash at bank and in hand Creditors: amounts falling due within one year 5 Net current assets Net assets Capital and reserves Profit and loss account Shareholder's funds	2025 £ 9,215 - 120,550 120,550 (1,920) 118,630 127,845 127,845 127,845	2024 £ 5,618 4,000 123,433 127,433 (960) 126,473 132,091 132,091 132,091

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Christine Lines Director Approved by the board on 29 October 2025

The Vikings

Statement of Changes in Equity for the year ended 31 January 2025

At 1 February 2023 Loss for the financial year At 31 January 2024 At 1 February 2024 Loss for the financial year At 31 January 2025	Share capital £ - - - -	Share premium £ - - - -	Re- valuation reserve £ - - - -	Profit and loss account £ 136,296 (4,205) 132,091 132,091 (4,246) 127,845	Total £ 136,296 (4,205) 132,091 132,091 (4,246) 127,845

The Vikings Notes to the Accounts for the year ended 31 January 2025

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Plant and machinery

25% reducing balance

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

The Vikings Notes to the Accounts for the year ended 31 January 2025

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2 Employees Average number of persons employed by the company 3 Tangible fixed assets Cost At 1 February 2024 Additions At 31 January 2025 Depreciation At 1 February 2024 Charge for the year At 31 January 2025 Net book value At 31 January 2025 At 31 January 2024 4 Debtors Trade debtors 5 Creditors: amounts falling due within one year Other creditors	2025 Number 0 2025 £ - 2025 £ 1,920	2024 Number 0 Plant and machinery etc £ 7,229 5,223 12,452 1,611 1,626 3,237 9,215 5,618 2024 £ 4,000 2024 £ 960

6 Other information

The Vikings is a private company limited by shares and incorporated in England. Its registered office is: c/o The Treasurer 19 John Street North Shields

The Vikings

Notes to the Accounts for the year ended 31 January 2025

Tyne & Wear NE30 4PJ

The Vikings

Detailed profit and loss account for the year ended 31 January 2025

This schedule does not form part of the statutory accounts

Sales Cost of sales Gross profit Administrative expenses Operating loss Interest receivable Loss before tax	2025 £ 51,005 (26,930) 24,075 (28,321) (4,246) - (4,246)	2024 £ 42,396 (27,417) 14,979 (20,217) (5,238) 1,033 (4,205)

The Vikings

Detailed profit and loss account for the year ended 31 January 2025

This schedule does not form part of the statutory accounts

Sales Sales Cost of sales Purchases Other direct costs Administrative expenses Employee costs: Travel and subsistence General administrative expenses: Subscriptions Bank charges Insurance Equipment expensed IT and website expenses Depreciation Sundry expenses Legal and professional costs: Accountancy fees Health and safety Advertising and PR Other legal and professional	2025 £ 51,005 26,497 433 26,930 - - 316 60 3,560 626 16,467 1,626 - 22,655 960 2,054 2,617 35 5,666 28,321	2024 £ 42,396 27,417 - 27,417 540 540 288 72 2,272 - 13,350 992 13 16,987 960 1,359 336 35 2,690 20,217

Trustees’ Annual Report for the period

From 1[st] February 2024 To

31[st] January 2025

Charity name: The Vikings

Charity registration number: 1062495

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	Increasing public understanding of Dark Age Britain through reenactment activities, school visits and museum work
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The Vikings educate the public mainly through public displays of 8th-11thcentury life. We are renowned for our high standard of presentation, historical accuracy, and attention to detail; for the scale and impact of our combat displays; and for our extensive living history villages which present a cross-section of life in the Early Middle Ages. Visitors can move from an arena display of hand-to-hand combat or the use of the bow and the sling for hunting or warfare, to a walk through history in our tented encampment, to experience the crafts, the food and the way of life of our forebears.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	All trustees have been made aware of the Public benefit: rules for charities-GOV.UK and the documents available from this page

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	N/A
Policy on social investment including program related investment	Para 1.38	N/A
		All officers and Society members are unpaid volunteers, contributing time and

Contribution made by volunteers	Para 1.38	expertise to the events and performances as well as to the administration, training and organisation of The Vikings
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	In the 2024-25 period, The Vikings undertook 83 public events in the UK, 65 of which were in England and Wales, and 2 in the Isle of Man. Events ranged in size from 4-5 people demonstrating crafts at venues such as Quethiock Local History Day in Cornwall through to 305 members creating an early medieval village staffed by costumed personnel and craftworkers and also a full program of arena events at Flag Fen Archaeological Park. All focused on portraying the period as accurately as can be achieved. Members interact with the public on multiple levels – speaking and demonstrating directly, acting in small scenarios to capture a moment of history or demonstrating the weapons and fighting techniques of the periods in a pitch battle.

Additional information (optional) You may choose to include further statements where relevant about:


Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	Income 24-25 £132,000 Expenditure 24-25 £136,000 Net 24-25 -£4,000 Current assets, including bank balance £118,452
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The Society ensures that it has sufficient funds in the main account to underwrite 2 large events, should any promised payments by the organiser not be made, while also funding ongoing annual activities such as training, health and safety requirements and ensuring all equipment we need is available and operational. Reserves are held across a current and deposit account
Amount of reserves held	Para 1.22	We attempt to ensure we keep £25,000 to draw on although dropping below this during a busy event season is manageable.
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	None

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47	Membership fees Event fees charged
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	The charity operates under a memorandum and articles of association
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	The charity is a company limited by guarantee,
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Trustees are appointed in accordance with our published constitution (https://docs.vikingsonline.org.uk/files/20474) with a body of Society Officers or experienced individuals to select from. The decision is that of the Chair of Trustees, ratified by the remaining Trustees.

Additional information (optional) You may choose to include further statements where relevant about:


Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charity name	The Vikings
Other name the charity uses
Registered charity number	1062495
Charity’s principal address	19 John Street Cullercoats

North Shields NE30 4PJ

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
Catherine Minette Murphy	Chair
Sandra Elizabeth Orchard	Co-Chair
Christine Lines	Treasurer
Nigel Tate	Education/Safeguard ingOfficer
Robert Clegg	Communications Officer
Gareth Evans	Health & Safety Officer
Jeppe Christensen	Authenticity Officer	1stFeb 2024-31stDec 2025
Stephen Lines	Living History Coordinator
James Hulme	Craft Training Officer	1stFeb 2024-31stDec 2025
Mark Grayshon		1stFeb 2024-31stDec 2025
John Allan Ishmael Gendall	Arena Events Coordinator
Maiken Lykke Bagley	Missiles Training Coordinator
Jonathan Michael Finch	Combat Training Officer

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets None held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date