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
1
**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:
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
## **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
2
## **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
3
## **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)|
|---|---|---|
4
## **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
5
## **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|
|---|---|---|---|---|---|
6
**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.
7
## **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
8
## **The Vikings**
## **Notes to the Accounts for the year ended 31 January 2025**
Tyne & Wear NE30 4PJ
9
## **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)|
|---|---|---|
10
## **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|
|---|---|---|
11
## **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**
|1
2
3
4
5
6
7
8
9
10
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12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (if any)**|
|---|---|---|---|---|
||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**