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2024-02-29-accounts

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Company registration number: 3888776 Charity registration number: 1079153

Council for Dance, Drama and Musical Theatre

known as CDMT (Formerly Council for Dance Education and Training)

A company limited by guarantee

Annual Report and Financial Statements for the Year Ended 29 February 2024

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Diamond Accounts Limited Southerden House Market Street Hailsham East Sussex BN27 2AE

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Council for Dance, Drama and Musical Theatre known as CDMT Contents

Reference and administrative details 1to2
Trustees’ report 3to7
Independent examiner's report 8
Statement of financial activities 9
Balance sheet 10
Notestothefinancialstatements 11to15

Council for Dance, Drama and Musical Theatre known as CDMT

Reference and Administrative Details

Charity name

Council for Dance, Drama and Musical Theatre (known as CDMT)

Charity registration number

1079153

Company registration number 3888776

Principal office

Salters’ Hall

4 London Wall Place London EC2Y 5AU

Registered office

Salters’ Hall

4 London Wall Place London EC2Y SAU

Trustees

Roger Bramble

Shirley Coen

Michael Dixon

David Grindrod

Hilary Hadley (Resigned 19/02/2024)

Tim Bennett-Hart (Resigned 19/02/2024)

Louise Norman (Resigned 08/02/2024)

Annette Pearson

Andrew Ward (Resigned 19/02/2024)

Jessica Ward

Gregg Whelan

Baroness Deborah Wilcox

Julie Williamson (Resigned 27/04/2023)

Jonathan Wood

Adam Adnyana (Appointed 19/02/2024) Michelle Major-Butler (Appointed 08/02/2024)

Page 1

Reference and Administrative Details

Council for Dance, Drama and Musical Theatre known as CDMT

Secretary

Solicitor

Bankers

Glyndwr Jones

Weil, Gotshal & Manges (London) LLP 110 Fetter Lane London EC4A 1AY

Coutts & Co London 440 The Strand London WC2R 0QS

CAF Bank Ltd Kings Hill West Malling : Kent ME19 4JQ

Accountant

Diamond Accounts

Southerden House Market Street Hailsham East Sussex BN27 2AE

Page 2

Council for Dance, Drama and Musical Theatre known as CDMT

Trustees’ Report

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the small companies’ regime under the Companies Act 2006.

STRUCTURE, GOVERNANCE AND MANAGEMENT

CDMT is a company limited by guarantee, incorporated on 6 December 1999 and registered as a charity on 28 January 2000.

The company is established under a Memorandum of Association, which sets out the objects and powers of CDMT and is governed by its Articles of Association.

The number of directors (who act as Trustees) shall be at least fourteen and not exceed sixteen, and each shall be appointed for a three year term of office. One third of the directors must retire at each Annual General Meeting. CDMT is a membership organisation governed by the Board of Trustees. A wide ranging programme of initiatives and projects is formulated in consultation with the membership which meets identified needs. Day to day operational management of CDMT is under the authority of the Director who reports to the Board of Trustees.

RISK MANAGEMENT

CDMT has considered the major risks to which it is exposed, establishing systems and procedures to manage them. A risk assessment is conducted annually to review the major challenges faced by the organisation and to ensure that the Board of Trustees (acting as directors of the charitable company) have a sound knowledge of the charity and are in an informed position regarding its operations.

OBJECTIVES AND ACTIVITIES

The principal activity of CDMT is to advance the education of all persons and principally children, young people and students in the art, practice and appreciation of the cultural significance of dance, drama and musical theatre, and to promote high standards in education and training in those performing arts.

In summary, CDMT:

Page 3

EXPENDITURE POLICY

Annual budgets for all aspects of activities are agreed by the Honorary Treasurer and the Director, and submitted to the Board of Trustees for comment and approval prior to the commencement of each financial year. Significant amendments to agreed budgets during a financial year are discussed by the Honorary Treasurer and Director in the first instance and subsequently presented to the Board for comment and approval or otherwise.

ANNUAL REPORT

As the only industry body in the UK offering quality assurance and membership services to institutions delivering training, education and assessment in the performing arts, CDMT is honoured to serve the many professional schools, conservatoires and awarding organisations who make up our membership.

Together, we share a mission both to advance outstanding artistic performance across dance, drama, and musical theatre, and also to secure the highest standards at every level of training, education and assessment in the performing arts. CDMT is proud to celebrate the achievements of the institutions it serves, and of their students, and to champion the contributions they all make to the vibrant and energised sector of which we are all part.

We all know at first hand the powerful impact that experience of the performing arts can unlock for individuals, and their communities, throughout society. Some will, through that exposure, come to see the world differently, undergoing potentially life-changing and mind-expanding transformations. Others, through dedication and hard work, will go on to pursue their passion at the highest level.

In recent years, CDMT’s work has been focussed strongly on advocacy, as we seek to stimulate debate and influence policymaking in the sector. Our hard-hitting report Securing Access to Performing Arts Education for All: Building a Stronger Future, launched at the House of Lords in Autumn 2023, makes the case that the power and joy of the performing arts should be open to all, regardless of background, to experience for themselves. Our powerful Manifestofor Performing Arts Education, launched at the House of Commons in Spring 2024 with the backing of Andrew Lloyd Webber KG and Sir Cameron Mackintosh, develops the argument further, for an even wider audience. The publication builds on the two consultation sessions held at Westminster by CDMT for the sector in 2023, and includes parliamentary statements of support from Lord Aberdare, Baroness Benjamin, Baroness Bonham Carter, Lord Vaizey and Baroness Wilcox of Newport.

This is not to ask for charity. As well as improving life outcomes, and giving space to artistic expression of all types, the performing arts industry contributes hugely to the UK economy, and in this context the maintenance of a viable pipeline of talent through to the highest professional levels makes financial, as well as cultural, philosophical and humanitarian sense.

Increasingly, it is part of CDMT’s mission to find the points of resonance between two distinct sides of : artistic activity: the inspirational, aspirational and transformative on the one hand, and the professional, standards-driven and business-oriented on the other. Where head and heart meet, and chime, is where they fuse, uniting to ensure the arts are a part of all our lives long into the future, for the good of society as a whole.

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We actively continue to:

These endeavours are supported by CDMT’s updated Articles of Association which were confirmed towards the end of 2023 and by our new company website and online application platform for the Recognised Awards scheme.

We work tirelessly to sustain and enhance the profile of the exceptional institutions it is our privilege to serve, connecting a new generation of students with the opportunities available to them, whilst securing the underpinning standards that turn those opportunities into a solid foundation from which to progress. Our role at the heart of the UK performing arts sector, as an authoritative provider of quality assurance, go-to source of reliable information, and passionate and influential advocate on behalf of our members, is vital.

Importantly, CDMT member organisations offer industry progression routes that are at once reliable and inspirational, and enable everyone, regardless of background or economic circumstance, to experience the benefits, indeed the joy, that engagement in the arts brings to individuals and communities. It is imperative therefore that we work collectively to secure the pipeline of highly trained future professionals on which the sector relies, to make sure that the tap of emerging talent is never switched off. Together, we all make an enormous contribution to the sustainability and international profile of the UK creative sector—a crucial contribution we will continue to champion with vigour and imagination in the year to come.

FINANCIAL REVIEW

The year to 29 February 2024 has again been successful operationally and financially. The financial statements showa net surplus for the year of £3,338. This result has been chiefly realised through CDMT’s emphasis on both providing focused support to members in addressing the prevailing conditions, through the advocacy initiatives outlined in the report, and carrying out its cycle of accreditation inspections.

Page 5

RESERVES POLICY

The Trustees’ aim is to establish reserves to a level which could support the organisation through a period of financial and operational uncertainty.

CDMT’s reserves at 29 February 2024 stood at £312,070.

CDMT has a stable operating model and this, along with a good medium-term planning horizon and longterm commitments from a number of key stakeholders, mitigates many risks. However, threats still persist and the Trustees have targeted a level of free reserve which confidently covers a range of potential business risks considered, including income generation from current activities, operational costs, and a contingency allowance.

Page 6

TRUSTEES’ RESPONSIBILITIES TO THE FINANCIAL STATEMENTS

The Trustees are required by company law to prepare financial statements for each financial year which gives a true and fair viewofthe financial activities of the charity and its financial position at the end of the year. In preparing those financial statements the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the asset of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board on

2024 and signed on its behalf by:

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Baroness Deborah Wilcox Chair of the CDMT

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Independent Examiner's Report on the accounts to the Trustees of Council for Dance, Drama and Musical Theatre

known as CDMT

| report to the charity on the accounts of the company for the year ended 29 February 2024, Charity Number: 1079153 and Company Number: 3888776 which are set out on pages 9 to 15.

Responsibilities and basis of report

As the charity’s Trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, | have followed the directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

independent examiner's statement

The company’s gross income exceeded £250,000 and | am qualified to undertake the examination by being a qualified member of The Chartered Institute of Management Accountants.

| have completed my examination. | confirm that no material matters have come to my attention which give me cause to believe that:

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| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. i bay a Dia mond flecounits Linaited Diamond Accounts Limited . Southerden House Market Street ZL Hailsham BN27 2AE Date: | lo [20 2.4 East Sussex

Page 8

Council for Dance, Drama and Musical Theatre known as CDMT

Statement of Financial Activities (including Income and Expenditure Account) for the Year Ended 29 February 2024

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
Note £ £ £ £
Incoming resources
Incoming resources from generated funds
Investment income 2 8,850 - 8,850 2,343
Incoming resources from charitable activities 3 380,397 - 380,397 301,220
Total incoming resources 389,247 - 389,247 303,563
Resources expended
Charitable activities 4 320,724 - 320,724 234,958
Governance costs 5 65,185 - 65,185 68,188
Total resources expended 385,909 - 385,909 303,146
Net movements in funds 3,338 - 3,338 417
Reconciliation offunds
Total funds brought forward 308,732 - 308,732 308,315
Totalfundscarriedforward 312,070 - 312,070 308,732

All incoming resources and resources expended derive from continuing activities.

The notes on pages 11 to 15 form an integral part of these financial statements.

Page 9

Council for Dance, Drama and Musical Theatre known as CDM (registration number: 3888776)

Balance Sheet as at 29 February 2024

----- Start of picture text -----
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 10 - -
Current assets
Debtors 11 10,150 28,570
Cash at bank and in hand 316,771 304,826
326,921 333,396
Creditors: Amounts falling
due within one year 12 (14,851) (24,664)
Net current assets 312,070 308,732
Net assets 312,070 308,732
The funds of the charity:
Unrestricted funds
Unrestricted income funds 15 312,070 308,732
Total charity funds 312,070 308,732
----- End of picture text -----

For the financial year ended 29 February 2024, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476.

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

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on

2024 and signed on its behalf by:

Baroness Deborah Wilcox Chair of the CDMT

.

The notes on pages 11 to 15 form an integral part of these findncial statements.

Page 10 ;

Council for Dance, Drama and Musical Theatre known as CDMT

Notes to the Financial Statements for the Year Ended 29 February 2024

  1. Accounting policies

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice ‘Accounting and Reporting by Charities (SORP 2005)’, issued in March 2005, applicable accounting standards and the Companies Act 2006.

Fund accounting policy

Unrestricted income funds are general funds that are available for use at the Trustees’ discretion in furtherance of the objectives of the charity.

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Further details of each fund are disclosed in note 15.

Incoming resources

Investment income is recognised on a receivable basis.

Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.

Grants are included in the Statement of Financial Activities in the year in which they are receivable. They are categorised as restricted where the donor wishes to restrict their use more narrowly than the general purposes of the charity.

Resources expended

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include costs of the preparation and examination of the statutory accounts, the costs of Trustee meetings and the cost of any legal advice to Trustees on governance or constitutional matters.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Fixed assets

Individual fixed assets costing £0 or more are initially recorded at cost.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Fixtures, fittings and equipment 10% straight line basis Fixtures and fittings 10% straight line basis Plant and machinery including motor vehicles 33% straight line basis

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Council for Dance, Drama and Musical Theatre known as CDMT

Notes to the Financial Statements for the Year Ended 29 February 2024

2. Investment income
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Interest on cash deposits 8,850 - 8,850 2,343
3. Incoming resourcesfrom charitable activities
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Charitable activity
Subscriptions 220,183 - 220,183 228,340
Grants - - - -
Donations - - - -
CDMT UK Guide to Professional Training - - - -
Accreditation/Validation Fees 41,219 - 41,219 38,967
Recognised Awards 14,397 - 14,397 15,329
Other income 104,598 - 104,598 18,584
, 380,397 - 380,397 301,220
4. Total resources expended.
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Direct costs
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Quality assurance& membership services 30,437 - 30,437 26,673
Consultancy fees - - - -
Advertising, promotion and other 114,007 - 114,007 25,610
144,444 - 144,444 52,283
Support costs
Employment costs 115,876 - 115,876 106,172
Establishment costs 38,821 - 38,821 57,619
ITand communications 11,267 - 11,267 10,122
Office expenses 1,857 - 1,857 1,496
Printing, posting and stationery 2,160 - 2,160 2,956
Subscriptions and donations 103 - 103 103
Travel and subsistence 781 - 781 583
Entertainment and hospitality costs - - - =
Accountancy fees 4,836 - 4,836 4899
Bank charges 537 - 537 470
Refreshments/Hospitality cost 32 - 32 -
Legal and professional costs 10 - 10 (1,745) :
176,280 - 176,280 182,675
ResourcesexpendedonCharitableActivities 320,724 - 320,724 234,958

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Council for Dance, Drama and Musical Theatre known as CDMT

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Notes to the Financial Statements for the Year Ended 29 February 2024

  1. Governance costs
Governance costs
Unrestricted Restricted Total Total
Funds Funds 2024 2023
£ £ £ £
Employment costs 38,625 - 38,625 35,392
Establishment costs 12,940 - 12,940 19,206
ITand communications 3,756 - 3,756 3,374
Office expenses 619 - 619 499
Printing, posting and stationery 720 - 720 985
Subscriptions and donations 34 - 34 34
Travel and subsistence 261 - 261 194
Accountancy 4,836 - 4,836 4,899
Independent examiner’s fee 1,205 - 1,205 1,260
Insurance 1,963 - 1,963 2,361
Bank charges 179 - 179 157
Legal and professional costs 3 - 3 (582)
Refreshments/Hospitality cost 11 - 11 -
Cost ofTrustee meetings 33 - 33 409
65,185 - 65,185 68,188
Support cost Basis ofallocation
Employment costs Time spent, 25% Governance, 75% Charitable Activities
Office expenses Time spent, 25% Governance, 75% Charitable Activities
Cost ofTrustee meetings 100% Governance
Examiner’s fee 100% Governance
Accountancyfees 50%GovernancebalanceCharitableActivities
  1. Trustees’ remuneration and expenses

No Remuneration was paid to any Trustee. The Trustees were indemnified for the purchase of insurance (£780) to indemnify CDMT from loss arising from the neglect of its Trustees, employees, or agents and to indemnify officers against the consequence of any neglect or default on their part, as permitted by the governing instrument.

  1. Net income

Net income is stated after charging:

Net income is stated after charging:
2024 2023
£ £
Independent Examiner 1,205 1,260
8. Employees’ remuneration
The aggregate payroll costs ofthese persons were as follows:
2024 2023
£ £:
Wages and salaries 164,140 151,362
9. Taxation

The company is a registered charity and is, therefore, exempt from taxation.

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Council for Dance, Drama and Musical Theatre known as CDMT

Notes to the Financial Statements for the Year Ended 29 February 2024

10. Tangible fixed assets

10. Tangible fixed assets
Fixtures,
fittings and
equipment
£
Cost
As at 1 March 2023 14,674
Additions =
As at 29 February 2024 14,674
Depreciation
As at 1 March 2023 14,674
Charge for the year -
As at 29 February 2024 14,674
Net book value ,
As at 29 February 2024 -
As at 28 February 2023 -
11. Debtors
2024 2023
£ £
Trade debtors 4,104 20,218
Other Debtors 1,128 607
Prepayments and accrued income 4,918 7,745
10,150 28,570
12. Creditors: Amounts fallingdue within one year
2024 2023
£ £
Trade creditors 7,247 11,054
Other Creditors 0 100
Accruals and deferred income 7,604 13,510
14,851 24,664 °

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Council for Dance, Drama and Musical Theatre known as CDMT

Notes to the Financial Statements for the Year Ended 29 February 2024

13. Members' liability

The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

14. Related parties

Controlling entity

The charity is controlled by the Trustees who are all directors of the company.

15. Analysis of funds

1 March Incoming Resources 29 February
2023 resources expended 2024
£ £ £ £
General Funds
Unrestricted income fund 308,732 389,247 (385,909) 312,070
Restricted funds - - - -
308,732 389,247 (385,909) 312,070
16. Net assets byfund
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Tangible assets - - - =
Current assets 326,921 - 326,921 333,396
Creditors: Amounts falling due within one year (14,851) - (14,851) (24,664)
Netassets 312,070 - 312,070 308,732

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