REGISTERED COMPANY NUMBER: 01132914 (England and Wales)
REGISTERED CHARITY NUMBER: 1073094
Unaudlted Flnancial Statements
for the Year Ended
31 March 2025
for
B.T.D.A. Llmlted
(A Company Llmlted by Guarantee)
Trading as
Brltlsh Theatre Dance Assoclatlon
The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Buslne55 Park
Leicester
Leicestershire
LE19 1WP

B.T.D.A. Llmited
(A Company Lfmlted by Guarantee)
Trading as British Theatre Dance Association
Contents of the Financial Statements
for the Year Ended 31 March 2025
Pa8e
Reference and Admlnlstratlye D•talls
Report of the Trustees
Independent Examlner's Report
Statement of Flnanclal Actlvltles
Balance Sheet
9 to 70
Cash Flow Statement
11
Notes to the Cash Flow Statement
12
Notes to the Flnanclal Statements
13 to 24
Detailed Statement of Flnanclal Actlvltles
25 to 27

B.T.D.A. Llmlted
(A Company Limlted by Guarantee)
Trading as Britlsh Theatre Dance Assoclatlon
Reference and Administrative Detalls
for the Year Ended 31 March 2025
OFFICERS
A Oliver Presldent for Llfe
H Mence General SecretarylTreasurer
TRUSTEES
N J Allen
J E Carver
D Ramsden (resigned 21.8.24)
M Hankln50n Ires1gned 6.6.24)
D J Chadwick
K Chater
J Stuart (appolnted 23.10.24)
COMPANY SECRETARY
H Mence
REGISTERED OFFICE
The Internatlonal Arts Centre
Garden Street
Leicester
Lelcestershire
LE1 3UA
REGISTERED COMPANY NUMBER 01132914 (England and Wales)
REGISTERED CHARITY NUMBER 1073094
INDEPENDENT EXAMINER
The Rowieys Partnershlp Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridlan Buslness Park
Lelcester
Lelcestershire
LE19 1WP
BANK
Virgin Money
Symington House
7-8 North Avenue
Clydebank
G812NT
Page 1

B.T.D.A. Llmfted
(A Company Limited by Guarantee)
Trading as British Theatre Dance Association
Report of the Trustees
for the Year Ended 31 March 2025
The trustees who are also dlrectors of the charlty for the purposes of the Companies Act 2CM)6, present
their report with the financial statements of the charity for the year ended 31 March 2025. The trustees
have adopted the provisTons of Accounting and Reportlng by Charities: Statement of Recommended Practice
appllcable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019).
The financial statements have been prepared in accordance with the accountlnq policies set out in notes to
the accounts and comply wlth the charity's governing document, the Charltles Act 2011, the Companies Act
2006 and Accountlng and Reportlng by Charlties: Statement of Recommended Practice appllcable to
charities preparir)g thelr accounts in accordance wlth the Financial Reporting Standard appllcable in the UK
and Republic of Ireland publlshed In October 2019.
OBJECTIVES AND ACTIVITIES
Objectives and alms
The objectives of the Assoclatlon are to promote and encourage the art of dance through education and
vocatlonal tralnlng. The Assoclatlon achleves this objectlve by offering a wide range of syllabl, a
performance award system, festiva15, technicons, scholarships, grant5 and gala events.
The Assoclatlon makes grants to talented students attendlng Its courses and undertaklng Its examlnatlons.
The level of grant 15 discretlonary and depends on the availability of fund5.
The Association takes steps to encourage children with special needs to Integrate, where possible, Into
mainstream classes.
Publlc beneflt
The trustees have had due regard to the Charity Commisslon guidance on public beneflt.
The maln activitles undertaken to further the charity's purposes for the publlc benefit are as follows:
Promotion of dance educatlon and trainlng to all members of the public regardless of colour, race,
dlsability or age.
Fee paylng arrangements are made to grant ald slfted students and due consideration is glven to those
on low incomes.
Dance education and training provldes a platform for achievement and a programme of stucty leading to
graded quallfications. The Association is constantly Improving the quality and breadth of its curriculum.
Theatre dance Ts recognlsed W￿r1d￿de thus allowlng the Assoclatlon to benefTt its members on the
International stage.
A range of acti￿tTe$ is organi5ed, designed to benefit all soclal groups, such as festival5, gala day5•
scholarships, championship5, fun days, speclal need5 programme5, performance awards and speclallsed
dance actlvities.
Page 2

B.T.D.A. Limited
(A Company Llmited by Guarantee)
Trading as Brltish Theatre Dance Assoclatlon
Report of the Trustees
for the Year Ended 31 March 2025
STrATEGIC REPORT
Achtevement and performance
Scholarships reverted back to live classes and assessments, these were a great success and students
thoroughly enjoyed belng back in the classroom. In total 31x1 candidates took place over 5 areas across
England. The event were very successful resulting in over £25,OiJ) of awards being given out.
Graded Quallflcations Alliance submitted Its annual statement of Compliance, to both the Office of
QualTficatlons and Examinations Regulatlon (Ofqual), Qualifications Wale5 and the CCEA (Councll for the
Curriculum, Examinations and Assessment) In time to meet the published deadlines.
We are pleased to advfse that durlng this financial year all results and certlflcates V￿re Issued and
d1spatched within the publlshed dead15nes.
We continue to partlclpate In the Comparablllty Study exerclse conducted by the CDMT along with other
awardlng organlsatlons. Th1s year concentrated on Grade 1 and we choose to show the new Grade 1 Tap.
An examlner travelled to New Zealand to preside over live examlnatlons which is the flrst tlme slnce before
covld.
We were pleased to welcome back entries f rom Portugal following the re-opening of the centre over there.
We were pleased to hold Gala Weekend again during this flnancial year. The event was well attended, and
we welcomed some new choreographers.
Work commenced on the review of the Dance Teaching Qualification with the intention of incorporating the
technical side of teachlng alongside the theoretical areas.
The Lyrlcal Artistic Director and her team were pleased to develop the new Class Award for Lyrical which
was launched this year and demonstrated to the members in September.
The Acrobatic Artistic Dlrector and her team were pleased to develop the new Preparatory Acrobatic whlch
was launched thls year and demonstrated to the members in September.
The Tap Artlstlc Dlrector and hi5 team contlnued wlth the development of the new programme of study for
the tap examinatlons. Grade 2 was launched in September of thls year, and the work contlnues to be well
rece1ved.
The Modern Jazz Artistlc Dlrector and her team were pleased to develop the New Class Award for Modern
Jazz whlch was launched this year and demonstrated to members In February.
Candidates were successfully entered for the new Certlficate in Catwalk Modelling and the introduction of
an improvised pose section was added to the Modelling programme of Study.
Competition5 were held throughout the countryi they were well attended and have seen an increase In
standards.
The number of candidates performing in the Championshlp Finals increased due to the introduction of a
new area heat in Basing5toke.
Page 3

B.T.D.A. Limited
(A Company Llmlted by Guarantee)
Trading as Brltlsh Theatre Dance Assoclation
Report of the Trustees
for the Year Ended 31 March 2025
BTDA will continue to Increase its social media profile and now has over 1,500 followers on Instagram and
over 2,200 on Facebook.
BTDA continues to address Cyber securlty with staff member5 completing online courses on a monthly basis
to ensure they remain vigilant
Financial revlew
Financlal posltlon
This year a deficit of £23,051 was made, In comparison wlth a surplus of £27,035 for last year. This year the
Income resources have decreased considerably due to fall in the examination and area fees as compared to
the prevlou5 year, therefore has resulted in a def1cit as expected for thls year.
ReseThes pollcy
Reserves are maTntalned to provlde for periods when incoming resources may not be sufflclent to meet the
Costs of activities in furtherance of the objectives. The aim 15 to cover the overheads for approxlmately
six months. Total unrestrlcted reserves at 31 March 2025 were £109,917 (2024: £132,968). Current
reserve5 do not cover six months of expenditure, however over the next three year5 we wlll endeavour to
build these back up to pre Covid fTgures to ensure the policy Is met. We will do thls by continuing to
develop online provislon thereby keeping costs to a mlnlmum.
Future plan5
To ensure that the Graded Qualifications Alliance continues to meet the requirements of recognltion as an
awarding organi5ation and submit Its statement of Compliance. by the required deadline.
To realign staff responsibilitle5, recruit new members and instigate trainlng programmes to manage the
retirement of key staff members during the year.
To appoint a new patron f rom the Musical Theatre profession.
To offer local area workshops which use professlonal dancerslmuslcal theatre performers thus gfvlng
students the opportunlty to work wlth creative people.
To encourage teachers to attend events.
To continue to offer the Gala Weekend year on year.
To promote the Dance Teaching Assistant Qualification to those achlevln8 a Grade 5 Qua11f1catlon.
To promote the new tap work to a wlder audience with the intention of spreadlng thls excltfng work further
afield and to bring in new members.
To contlnue to offer Itve Scholarships in the areas to include 5 events in total.
To further invest in new cameras to ensure that ultimately all examTners have this facility.
To continue to participate in comparabillty studies with other dance organi5ations under the direction of
the Council for Dance, Drama aiid Musical Theatre.
To continue our relationship with dance awarding organi5ations and progress the accreditation of their
programmes and institutions under the Graded Qualiflcatlons Alliance.
Page 4

B.T.D.A. Llmlted
(A Company Limlted by Guarantee)
Trading as Brltlsh Theatre Dance Assoclatlon
Report of the Trustees
for the Year Ended 31 March 2025
STRATEGIC REPORT
To contlnue to the review and develop a Dance Teachlng Qualification which incorporates both practical
and theoretlcal elements of dance teaching. To include GOAL partners in the development to ensure it fits
all dance styles.
To commence the qualification development work requlred to submit the new Drama programmes as
regulated awards.
To take steps to ensure that we are an inclusive organlsatlon and promote inclusion In our social media and
advertising.
To recruit new trustees.
To contlnue to develop our relat1onship with China.
To welcome and accept examlnatlon entries from schools In Hong Kon8.
To investigate ways of generatlng income other than examination fees.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by it5 Memorandum and Article5 of Association and constitutes a limited company,
limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appolntment of new trustees
The Officer5 and General Council are recrulted through professlonal and business contacts. All Officers
and General Council are intervlewed and references obtained as to their appropriateness for appointment.
Or8anlsatlonal structure
The Associatlon is governed by the Officers and General Council. They meet regularly and determine
pollcy. Day to day admlnlstratlon Is devolved upon the President, the General Secretary and the
Examination Secretary and staff, all of whom are paid employees.
Inductlon and tralnlng of new trustees
A formal policy of Officer and General Council training and inductlon operate5 Including charity commission
guidance, special15t course5 and local specia115t seminars. All Offlcers and the General Council are DBS
checked.
Key management remuneration
The pay of the senlor staff is reviewed annually and normally increased in accordance with average
earnings and the level of responsibility requlred.
Rlsk management
The Officers and General Council have a duty to identify and review the risks to which the charlty Is
exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and
error.
The major risk recognlsed by the Officers and General Council is the aftereffects of the Covld 19 pandemlc
and the decrease In student intake which may lead to a fall in numbers resulting in a reductlon of income.
Page 5

B.T.D.A. Limlted
(A Company Limited by Guarantee)
Tradlng as British Theatre Dance Association
Report of the Trustees
for the Year Ended 31 March 2025
STRUCTURE. GOVERNANCE AND MANAGEMENT
The Association therefore takes innovative step5 to encourage the development of exlstfng and addltlonal
dlsciplines, such as contemporary dance, musical theatre and the introduction of dance discipline to
prlmary education. There is also a policy of development of Internatlonat operations notably In New
Zealand, Dubai, hlalta, Portugal, Chlna and Turkey.
The Association maintains a rtsk register in conjunction WTth its subsidlary company, GQAL. Thls Is revised
periodlcally.
The Graded Quallflcatlons Alliance ha5 contlnued its development. This organisation was established as an
awarding body to take advantage of the Association's intellectual property in providlng graded
qualificatlons and to create opportunities to extend performance related provision into other areas of
education and therefore to provlde an Independent source of income thus reduclng risk and ensuring future
investrnent In the Charity's objectlves.
Thls, together with revised work practlces and Increased technology currently under development, wlll
result in a 5ignlflcant reduction in costs thus contrlbuting to the generation of surpluses In the future and
reduc1ng flnanclal rlsk.
The Officers and General Counc11 adopt a cautious approach to the management of the Charity. Reserves
are invested in bank deposits and capital expenditure and grant aid is revlewed against the background of
charity Income before being expended.
POLICY RELATING TO GRADED QUALIFICATIONS ALLIANCE
GQAL has the accreditation with The Office of Quallflcations and Examinations Regulation {Ofqual) thus an
examination body that accredits the examinations undertaken by BTDA students.
EVENTS SINCE THE END OF THE YEAR
Information relatlng to events slnce the end of the year is given In the notes to the flnanclal statements.
Thls report has been prepared in accordance wfth the speclal pro￿s7on$ of Part 15 of the Companles Act
2006 relating to small companles.
Report of the trustees, Incorporatlng a strategic report, approved by order of the board of trustees, as the
company directors, on 19 August 2025 and signed on the board's behalf by:
A Oliver - Trustee
Page 6

Independent Examiner's Report to the Trustee5 of
.T.D.A. Llmlted
(A Company Llmlted by Guarantee>
Independent examlner's report to the trustees of B.T.D.A. Limited (A Company Limited by Guarantee)
{'the Company,)
I report to the charlty tru5tee5 on my examination of the accounts of the Company for the year ended
31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are
responslble for the preparation of the accounts In accordance with the requirements of the Companies Act
2006 ('the 2006 Act.).
Having 5at15fied myself that the accounts of the Company are not required to be audited under Part 16 of
the 2(K)6 Act and are ellgible for independent examination, I report in respect of my examlnation of your
charlty'5 accounts as carried out under Section 145 of the Charities Act 2011 {'the 2011 Act'l. In carwng out
my examination I have followed the Dlrections given by the Charity Commlsslon under Section 145(5) (b) of
the 2011 Act.
Independent examlner'5 Statement
Slnce your charity'5 gross Tncome exceeded £250,000 your examiner must be a member of a 115ted body. I
can conflrm that l am qualified to undertake the examination because l am a member of the Instltute of
Chartered Accountants in England and Wales, whlch is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connectlon wlth
the examination giving me cause to believe:
accounting records were not kept in respect of the Company as requlred by Sectlon 386 of the 2006
Act; or
the accounts do not accord with those records; or
the accounts do not comply wlth the accounting requlrements of Section 396 of the 2006 Act other
than any requirement that the accounts give a true and falr vlew which Is not a matter considered as
part of an Independent examination. or
the accounts have not been prepared In accordance with the methods and prlnciples of the
Statement of Recommended Practice for accounting and reporting by charitles (applicable to
charities preparlng their accounts in accordance with the Financial Reporting Standard applTcable In
the UK and Republic of Ireland {FRS 102)).
I have no concerns and have come across no other matters in connection wlth the examination to whlch
attentlon should be drawn in this report ln order to enable a proper understanding of the accounts to be
reached.
L G Parkes FCA FCCA
ICAEW
The Rowleys Partnership Ltd
Chartered Accountants
Chamwood House
Harcourt Way
Meridlan Business Park
Leicester
Leicestershire
LE19 1WP
Date:
Page 7

.T.D.A. Limited
(A Company Llmlted by Guarantee)
Trading as Brltlsh Theatre Dance Association
Statement of Financial Actlvttles
(Incorporatin8 an Income and Expenditure Account)
for the Year Ended 31 March 2025
2025
Unrestricted
fund
2024
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations, legacies and subscriptions
44,129
54.935
Charltable actlvltle5
Examlnatlons
Gala day
Meetlngs and technlcons
Championshlps, competltion and areas
Scholarship5
513,417
279,103
11,901
29,307
6,136
584,025
272,891
10,697
67,737
6,020
Other tradlng activitles
Investment income
2,738
3,913
Total
889 276
1003 138
EXPENDrruRE ON
Ralslng funds
41,832
41,167
Charltable activitie5
Examinatlons
Gala day
Meetings and technicons
Championships, competltlon and areas
Scholarships
483,451
243,815
25,322
67,445
20,694
521,090
240,023
27,172
99,666
18,226
Other
12
Total
912 327
976 103
NET INCOMEI(EXPENDITURE)
(23,051)
27,035
RECONCILIATION OF FUNDS
Total funds brought forward
132,968
105,933
TOTAL FUNDS CARRIED FORWARD
132968
The notes form part of these financial statements
Page 8

B.T.D.A. Limited
(A Company Llmited by Guarantee) (Reqlstered number: 01132914
Trading as Brftish Theatre Dance Assoclation
Balance Sheet
31 March 2025
2025
Unrestricted
fund
2024
Total
funds
Notes
FIXED ASSETS
Tangible assets
Investfflents
17
18
3,239
2,056
53,239
52,056
CURRENT ASSErs
Stock5
Debtors
Cash at bank and in hand
19
20
32,490
27,260
342 816
9,920
8,890
416 381
402,566
435,191
CREDITORS
Amounts falling due wlthln one year
21
(345,8881
{354,2791
NEf CURRENT ASSETS
TOTAL ASSETS LE55 CURRENT LIABILITIES
109,917
132,968
NET ASSETS
109 917
132,968
FUNDS
Unrestrlcted funds
109 917
132 968
TOTAL FUNDS
109 917
132 968
The charitable company is entitled to exemptlon from audit under Sectlon 477 of the Companies Act 2(￿6
for the year ended 31 March 2025.
The members have not required the company to obtain an audlt of Its financlal statements for the year
ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge thelr responsibilities for
(a)
ensuring that the charitable company keeps accounting record5 that comply wlth Sectlons 386 and
387 of the Companles Act 2006 and
{bP preparing flnancial statements which give a true and falr vlew of the state of affairs of the
charitable company a5 at the end of each financial year and of its surplus or deflcit for each
financlal year in accordance wlth the requirements of Sections 394 and 395 and which otherwise
comply with the requirements of the Companles Act 2(M)6 relating to financial statements, so far as
applicable to the charitable company.
The notes form part of these financial statements
Page 9
continued...

.T.D.A. Limited
(A Company Lfmlted by Guarantee) {Registered number: 01132914)
Tradlng as Brltlsh Theatre Dance Association
Balance Sheet - contlnued
31 March 2025
These financial statements have been prepared In accordance wilh the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authori*d for issue on 19 August
2025 and were signed on its behalf by:
A Ollver - Trustee
The notes form part of these financlal statements
Page 10

B.T.D.A. Llmfted
(A Company Limited by Guarantee)
Tradln8 as British Theatre Dance Assoclatlon
Cash Flow Statement
for the Year Ended 31 March 2025
2025
2024
Notes
Gish flows from operatlng actlvitle5
Cash generated from operations
Net cash (used in)IprovTded by operatlng activitles
Cash flows from Investlng actlvltles
Purchase of tangible f1xed assets
Interest recelved
(2,1661
1680)
Net cash provlded by investin8 actlvlties
379
Chan8e In cash and cash equlvalent5
In the reportfn8 perlod
Cash and cash equlvalents at the
be8lnnlng of the reportln8 perlod
{73,5651
81,600
416 381
334 781
Cash and cash equivalents at the end
of the reportlng perlod
342 816
416 381
The notes form part of these flnancial statements
Page11

B.T.D.A. Lfmited
(A Company Limited by Guarantee)
Tradfng as Britlsh Theatre Dance Association
Notes to the Cash Flow Statement
for the Year Ended 31 March 2025
RECONCILIATION OF NET (EXPENDITURE)IINCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2025
2024
Net (expenditure)lincome for the reportlng perlod (as per the
Statement of Financial Activitles)
Adjustments for:
Depreciation charges
Interest received
(Increase)Idecrease In stocks
Increase in debtors
(Decrease)Ilncrease In credltors
123,051)
27,035
983
(2,545)
(22,570)
118,370)
622
12,920)
9,IX11
11,110)
Net cash (used In)Iprovlded by operatlons
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.24
Cash flow
At 31.3.25
Net cash
Cash at bank and in hand
416 381
73 565)
342 816
416 381
73 565)
342 816
Total
416 381
73 565)
342 816
The notes form part of these financial statements
Page 12

.T.D.A. Limited
(A Company Limited by Guarantee)
Tradlng as British Theatre Dance Association
Notes to the Financial Statements
for the Year Ended 31 March 2025
STATUTORY INFORMATION
.T.D.A. Limited Is an incorporated charity, limited by guarantee, registered in England and Wales.
The company'5 registered number and registered offlce address can be found on the Company
Information page.
ACCOUNTING POLICIES
Basls of preparlng the flnanclal statements
The financial statements of the charitable company, which Is a public benefit entlty under FRS 102,
have been prepared In accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charitles: Statement of Recommended Practlce appllcable to charlties preparing their accounts In
accordance with the Financial Reportlng Standard applicable In the UK and Republlc of Ireland (FRS
102) (effective 1 January 20191,, FTnanclal Reporting Standard 102 The Financial Reporting Standard
appllcable in the UK and Republlc of Ireland, and the Companies Act 2006. The financial statements
have been prepared under the hlstorlcal cost convention, with the exception of investments which
are Included at market value.
The signlflcant accounting pollcies applled In the preparatlon of these fTnancial statements are set
out below. These pollcles have been consistently applled to all years presented unless otherwise
stated.
Income
All income is recogn15ed in the Staternent of Financial Activities once the charlty has entitlement to
the funds, It is probable that the income will be received, and the amount can be measured reliably.
Examination Income Is Included upon application by students and Is not refundable.
Expendlture
Liabllities are recognised as expenditure as soon as there Is a legal or constructive obllqat1on
committlng the charity to that expenditure, It Is probable that a transfer of economlc benefits wlll
be required in settlement and the amount of the obligation can be measured reliably. Expendlture is
accounted for on an accruals basis and has been classified under headlngs that aggregate all cost
related to the category. Where costs cannot be directly attrlbuted to particular headings they have
been allocated to activities on a basis consistent with the use of resource5.
Grants offered subject to conditions which have not been met at the year-end date are noted as a
commltment but not accrued as expendlture.
Allocatlon and apportlonment of costs
Support costs are elther apportloned or are speciflc costs incurred in supporting the charitls
activities. The basis of apportionment is determined by the type of cost relative to the activity
undertaken and Is consistently applied.
Tanqlble flxed assets
Depreciatlon Is provided at the following annual rates In order to write off each asset over its
estimated useful life.
Long leasehold
over the term of the lease
Page13
contlnued...

B.T.D.A. Limited
(A Company Limited by Guarantee)
Tradlng as Brltish Theatre Dance Association
Notes to the Flnanclal Statements - continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - continued
Tangible flxed assets
Plant and machinery
Fixtures and fitting5
Computer equipment
Stralght Ilne over 6 years
Straight Ilne over 6 years
Straight line over 4 years
Stocks
Stocks are stated at the lower of cost and estlmated selling price less costs to complete and sell.
Cost includes all costs of purchase, costs of conversion and other costs Incurred in bringing stock to
its present locatlon and condition. Cost is calculated using the first-in, flrst-out formula. Provlslon
15 made for damaged, obsolete and slow-moving stock where approprfate.
Taxatlon
The charity Is exempt from corporation tax on Its charltable activities. Expenses are Inclusive of
VAT where appllcable.
Fund accountln8
Unrestricted funds can be used In accordance with the charitable objectlves at the dlscret1on of the
trustees.
Restricted fund5 can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when speclfied by the donor or when funds are ralsed for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is Included in the note5 to the flnancial
statements.
Hlre purchase and lease commltments
Assets obtained under hire purchase contracts are capltallsed as tangible assets and depreciated
over thelr useful lives. Obligatlons under such agreements are Included In credltors net of the
finance charge allocated to future periods. The finance element of the rental payment Is charged
to the profit and loss account on a straight-line basis.
Rentals payable under operating leases are charged against incomc on a straight-linc basis over the
lease term.
Golng concern
The financial statements have been prepared on a going concern basis as the trustees belleve that
no material uncertainties exist. The trustee5 have considered the level of funds held and the
expected level of income and expenditure for 12 months from authorising these financlal
statements. The budgeted income and expendTture is sufficient wlth the level of reserves for the
charity to be able to continue as a going concern.
Page 14
continued...

B.T.D.A. Limited
(A Company Llmlted by Guarantee)
Tradlng as Brltish Theatre Dance Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - contlnued
Investments
Investment5 are recognised Initially at fair value which is normally the transaction price excluding
transaction costs. Subsequentlytr they are measured at fair value with changes recognised in 'net
gainsl(losses) on investments. In the SOFA if the shares are publicly traded or their fair value can
otherw15e be measured relTably. Other investments are measured at cost less impairment.
Debtors and credltors recelvable/payable withln one year
Debtor5 and creditors Wlth no stated interest rate and recelvable or payable withln one year are
recorded at tran5actlon price. Any losses arlslng from Impairment are recognised in expendlture.
Cash and cash equlvalents
Cash and cash equivalents comprlse cash In hand and cash on deposlt.
Penslon costs and other post-retfrement beneflts
The charlty operates a defined contribution pension scheme. Contrlbutlons payable to the charlty's
pension scheme are charged to the Statement of F1nancial ActivitTes In the perlod to which they
relate.
DONATION5, LEGACIES AND SUBSCRIPTIONS
2025
2024
Donations from subsidlary
Subscriptlon5
7,195
14,089
OTHER TRADING ACTIVITIES
2025
2024
Admlnlstration fees
INVESTMENT INCOME
2025
2024
Interest receivable
Page15
continued...

B.T.D.A. Limited
(A Company Llmited by Guarantee)
Tradlng as Brltish Theatre Dance Association
Notes to the Flnanclal Statements - continued
for the Year Ended 31 March 2025
INCOME FROM CHARITABLE ACTIVITIES
An analysis of the income from charitable actlvltles is shovffl on the face of the Statement of
Finandal Activities.
RAISING FUNDS
Cost of qeneratln8 subscrlptlons
2025
2024
Cost of generating subscriptlons
14,990
Other tradlng actlvltles
2025
2024
Staff costs
Aggregate amounts
CHARITABLE AcfiviTIES COSTS
Grant
fundlng of
actlvltles
(see note
10)
Direct
Costs (see
note 9)
Tota15
ExaminatTons
Gala day
Meetings and technlcons
ChamplonshTPS, competltion and
areas
Scholarshlps
483,451
243,815
25,322
483,451
243,815
25,322
35,353
32,092
67,445
808 635
840 727
Page 16
continued...

B.T.D.A. Limited
(A Company Limited by Guarantee)
Tradlng as British Theatre Dance Association
Notes to the Financial Statement5 - contlnued
for the Year Ended 31 March 2025
DIRECT COSTS OF CHARITABLE ACTNITIES
Championshlps,
Competition
Meetlngs
Gala
Day
Total
Total
Examinations
Technicons
Areas
kholarshlps
2025
2024
Support
Costs
Human
re51Jurces
181,184
7,247
7,247
7,247
7,247 210,172
197,118
Establlshment
98,382
4,529
4,529
4,529
4,529
116,498
114,549
Prlntlng,
P05tage,
Stationery &
advertising
Overhead
C05t5
24,539
718
18
718
1,766
28,459
28,765
23,334
1,419
1,419
1,419
1,419
29,010
32,500
Depreclatlon
786
29
29
29
29
902
sn
328,225
13,942
13,942
13,942
14,991
385,041
373,504
Actlvltle5
undertaken
dlrectly
155 226
229 873
423 594
501 581
2025
483 451
243815
875 085
2024
Page 17
continued..

B.T.D.A. Llmlted
(A Company Limited by Guarantee)
Tradfng as British Theatre Dance Associatfon
Notes to the Flnanclal Statements - continued
for the Year Ended 31 March 2025
10. GRANTS PAYABLE
2025
2024
Championshlps, competition and areas
32,092
31,092
The total grants pald to Instltutions durlng the year was as follows:
2025
2024
Total Grants
The Assoclatlon makes grant5 to talented students attendlng Its courses and undertaking its
examlnations. Grant of £31,092 was paid to Lelcester College of Performing Arts and £1,000 was
pald to Dorset Foundatlon College.
SUPPORT COSTS
See note 12 for an analysls of other resources expended.
12. OTHER
2025
2024
Human resources
Establlshment
Printing, postage, stationery & advertlslng
Overhead costs
Depreciation
24,158
4,531
400
630
49
22,663
4,477
385
1,203
31
Page 18
continued...

B.T.D.A. Llmlted
(A Company Limited by Guarantee)
Trading as Britlsh Theatre Dance Association
Notes to the Flnancial Statements - contlnued
for the Year Ended 31 March 2025
13. Ntr INCOME/(EXPENDITURE)
Net Incomel lexpendlture) is stated after chargingl (crediting):
2025
2024
Depreciation - owned assets
983
622
14. TRUSTEES, REMUNERATION AND BENEFITS
Officers received emoluments during the year as follows. They are pald In the1r capacity as offlcers
for whlch the legal authority15 given In the Artlcles of Assoclatlon.
Mlss Ann Oliver
2025
2024
Remuneration
Other beneflts
77,900
77,942
80,696
Helen Mence
2025
2024
Remuneration
Pension contributions
Other benefits
47,570
5,978
43,023
5,766
One dlrector12024: one) is accrulng retlrement benefits under a money purchase scheme.
Trustees, expenses
There were no trustees, expenses pald for the year ended 31 hlarch 2025 nor for the year ended
31 March 2024.
Page 19
continued...

B.T.D.A. Llmlted
(A Company Limited by Guarantee)
Trading as British Theatre Dance Association
Notes to the Flnanclal Statements - continued
for the Year Ended 31 March 2025
15. STAFF COSTS
The total staff costs are analysed as follows.
2025
2024
Wage5 and salarle5
Soclal securlty costs
Pension costs
Health costs
230,852
17,238
10,946
9,385
217,332
16,332
10,294
7,81J)
268,421
251,748
Staff costs are Included WTthln the following expendlture categorfes:
Cost of generating subscriptions
Other trading activlties
Charitable actlvlties - support costs
Other costs . governance
7,247
26,842
210,172
6,797
25,175
197,118
268,421
251 758
The average monthly number of employee5 during the year was as follows:
2025
2024
Management and admlnistratlon
The number of employees whose employee benef1ts lexcludlng employer penslon costs) exceeded
£60,000 was:
2025
2024
£80,001 - £90,000
Page 20
continued...

B.T.D.A. Limlted
(A Company Limited by Guarantee)
Tradlng as British Theatre Dance Associatlon
Notes to the Flnanclal Statements - contlnued
for the Year Ended 31 hlarch 2025
16. INDEPENDENT EXAMINATION
The total fee paid to the independent examiner for the Independent examinatlon was £5,9(M)+ VAT
(2024: £Nil + VATI. Audit fees were £Nil + VAT {2024: £8,LKiO +VATI. Other fees pald to the
independent examlnerlaudltor were £1,273 + VAT {2024: £6,835 + VATI for other accountancy
services.
17. TANGIBLE FIXED ASSETS
Fixtures
and
flttings
Long
leasehold
Plant and
mach1nery
Computer
equlpment
Totals
COST
At 1 Aprll 2024
Additlons
62,447
20,580
126,944
101,840
311,811
At 31 March 2025
129 110
101 840
313 977
DEPRECIATION
At 1 Aprll 2024
Charge for year
62,447
20,580
124,888
983
101,840
309,755
983
At 31 March 2025
125 871
101840
310 738
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
18. FIXED Assrr INVESTMENTS
Shares In
group
undertaking
MARKrr VALUE
At 1 Aprll 2024 and 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
There were no investment assets outside the UK.
The company'5 investments at the balance sheet date in the Share capital of companles Include the
follO￿ng.
Page 21
continued.

B.T.D.A. Llmlted
(A Company Llmlted by Guarantee)
Tradlng as Brltlsh Theatre Dance Assoclatlon
Notes to the Flnanclal Statements - continued
for the Year Ended 31 March 2025
18. FIXED ASSEf INVESTMENTS - continued
Graded Qualifications Alliance (GQALI, reglstered number 04981850, is a company Ilmited by
guarantee up to £1 per member. B.T.D.A. Is the sole member and has made a permanent capltal
investment of £50.CKM).
31.3.25 31.3.24
Aggregate amount of assets, I1abll1tles and funds
Turnover
Expendlture
ProfTtIII05s)
44,591
32,541
58,225 60,432
38,980 53,237
19,245
7,195
19. STOCKS
2025
2024
Stocks
20. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade debtors
Prepayments and accrued Income
150
Page 22
continued...

B.T.D.A. Limited
(A Company Llmited by Guarantee)
Tradlng as Brltish Theatre Dance Assocaatlon
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
21. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade credltors
Amounts owed to group undertakings
Social security and other taxe5
Other credltors
Accruals and deferred income
27,544
17,818
4,046
969
295,511
54,806
17,818
5,663
921
275 071
345,888
354,279
22. LEASING AGREEMENTS
The foll￿ng are the total future mln1mum lease payments under non-cancellable operatlng leases:
2025
2024
Due withln one year
Due between one and flve years
Due In more than flve years
62,040
245,530
247 500
59,213
230,477
297,000
555,070
An annual rent of £49,500 is paid for the property occupled by the company. Th1s Is subject to a
twenty-year lease which expires in 2035.
23. RELATED PARTY DISCLOSURES
Durlng the year the company has glven scholarshlps In the form of college fees of £31,092 12024:
£31,092} to Leicester College of Performlng Art5 Limited, a company controlled by Mr Nell Allen and
In which Mlss Ann Ollver and Mr Neil Allen are dlrectors.
The leasehold property occupled by the company is owned by International Arts Centre Llmlted, a
company controlled by Mr Neil Allen and in which Miss Ann Ollver and Mr Neil Allen are also
dlrectors. The rent charge for the year was £49,500 (2024: £49,500).
International Art5 Centre Llmlted also recharge expenses to the company. The amount recharged
during the year was £31,74212024: £22,627).
During the year, the company paid £21,600 (2024: £21,600) to Unecom IT Limlted for the
development and support of the Examtrack software. The director of Unecom IT Limlted is Mr L
Smlth, the son In law of Mlss Ann Oliver.
Page 23
continued...

B.T.D.A. Limited
(A Company Llmfted by Guarantee)
Tradlng as Brltlsh Theatre Dance Association
Notes to the Flnanclal Statements - contfnued
for the Year Ended 31 March 2025
24. POST BALANCE SHEEf EVENTS
On 17 June 2025 a wholly owned subsidiary company named Qualing Limited (no. 16524983) was
incorporated at Companies House. This company is expected to trade as a reta1ler of dance wear via
mall order and via the Intemet.
Page 24

B.T.D.A. Llmlted
(A Company Llmlted by Guarantee)
Tradin8 as Brftlsh Theatre Dance Association
Detailed Statement of Financlal Actlvltles
for the Year Ended 31 March 2025
2025
2024
INCOME AND ENDOWMENTS
Donatlons. legacles and subscrlptlons
Donations from subsidlary
Subscrlptions
7,195
14,089
44,129
54,935
Other trading actlvftles
Admlnlstration fees
2,738
3,913
Investment Income
Interest recelvable
2,545
2,920
Charltable actlvltles
Incoming resources f rom charitable
activities
839 864
Total fncomlng resources
889,276
1,003,138
EXPENDITURE
Cost of generatlng subscriptlons
Cost of generating subscrfjption5
14,990
15,992
Other tradln8 actlvitles
Wages
26,84Z
25,175
Charltable actlvltle5
Wages
Rent, rates and Insurance
Legal and professional fees
Examlners fees and expenses
Advertlslng
General and travel
Utilitles
Cleaning and malntenance
Equlpment renta15
IT c05t5
Carrled forward
210,1n
55,875
5,739
128,579
1,877
731
18,804
7,515
4,047
30,257
463,596
197,119
55,746
13,931
148,766
1,525
432
16,140
7,916
4,215
30,531
476,321
This page does not form part of the statutory financial statements
Page 25

B.T.D.A. Llmlted
(A Company Limited by Guarantee)
Tradin8 as British Theatre Dance Assodatlon
Detslled Statement of Financial Activities
for the Year Ended 31 March 2025
2025
2024
Charltable actlvltles
Brought fO￿ard
Postage and carriage
Prlnting
Stationery and office expenses
Telephone
Bank charges and interest
CDEf subscriptlon and meetings
Muslc and programmes of study
Medals and trophles
Gala day expenses
Meetings and technlcons expenses
Championship, competltion and area
expenses
Scholarshlp expenses
Bad debts
Plant and machinery
Grants to institutions
Student sponsorship
463,596
6,235
16,419
3,927
3,145
961
5,108
13,177
26,647
229,873
11,380
476,321
7,877
14,600
4,761
3,936
1,606
4,748
7,845
59,616
225,089
12,238
21,411
5.704
150
902
32,092
53,640
2,234
574
31,092
840,727
906,177
Support costs
Flnance
Bank charges
52
88
Human resources
Wages
24,158
22,658
Other
Rates and water
Llght and heat
Telephone
Postage and statlonery
1,783
600
175
66
1,780
516
219
84
L li
Sundrles
Cleanlng and malntenance
Equipment rentals
IT costs
Stationery and office expenses
Legal and professional fees
Carrled forward
46
240
225
1,681
42
359
5,217
27
254
234
1,696
51
871
5,732
Thi5 page doe5 not form part of the statutory financial statements
Page 26

B.T.D.A. Llmlted
(A Company Limlted by Guarantee)
Trading as Britlsh Theatre Dance Associatlon
Detailed Statement of Financial Actlvltles
for the Year Ended 31 March 2025
2025
2024
Other
Brought forward
Printing
Advertising
Plant and machinery
5,217
175
117
49
5,732
155
95
31
Total resources expended
912 327
976 103
Net (expendlture)/lncome
23 051>
This page does not form part of the statutory financial statements
Page 27