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2023-08-31-accounts

Charity Registration No. 1087930

Company Registration No. 04056878 (England and Wales)

THE DORCHESTER BALLET AND DANCE CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

THE DORCHESTER BALLET AND DANCE CLUB

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr K S Selby, Chair
Mrs S A Thorndale
Mrs J E Cosgrove
Mrs E K Hutchings
Mrs S M Bennett
Mrs L Sheaves
Charity number 1087930
Company number 04056878
Registered office 6b Poundbury West Industrial Estate
Dorchester
Dorset
DT1 2PG
Independent examiner Matthew Haines FCA
Wadebridge House
16 Wadebridge Square
Poundbury
Dorchester
Dorset
DT1 3AQ

THE DORCHESTER BALLET AND DANCE CLUB

CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 14

THE DORCHESTER BALLET AND DANCE CLUB

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 AUGUST 2023

The Trustees present their report and financial statements for the year ended 31 August 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The charity's objects are:

In determining our objectives for the year, the Trustees have considered the Charity Commission’s guidance on public benefit, including the guidance on public benefit and fee charging. The charity relies heavily on volunteer help, which allows it to set fees at a level which makes classes accessible to everyone; further special concessions are available for those on low incomes or with large families.

The strategies employed to achieve the charity’s aims and objectives are to:

THE DORCHESTER BALLET AND DANCE CLUB

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

With an ever increasing number of students, the dance school took the opportunity to expand its timetable by adding a new class for adults – FitDance – and expanding the number of classes offered at a second studio. FABS fitness classes are being provided in a local retirement home and there are plans to extend them to other facilities.

Through the generosity of one of the charity’s trustees it was possible to take 20 students to watch The Nutcracker at the Royal Opera House in London in December. It was an incredible opportunity for everyone who attended; definitely a day to remember. The same trustee also enabled a group of students to watch members of the Royal Ballet perform at Athelhampton House for the second year running. The students were able to watch company class before the performance and were chosen to present flowers to the dancers at the end of the show.

The dance school celebrated its 65[th] anniversary year with a new t-shirt designed by one of its trustees and a special prize giving event in July. Several former students who are either currently in training or already dancing professionally returned to perform for us. Winners of the very popular annual choreography competition also performed during the event.

Fundraising activities during the year included a raffle, tombola, cake sales, a Christmas party and a musical theatre summer school.

Despite events being cancelled due to wet weather, students danced at several community events during the year including St. George’s Fair, Dorchester Lions Club Summerfest and Street in the Park. Students also participated in the Dorset County Dance Festival and two professional pantomimes; Sleeping Beauty and Rapunzel. The choreography for both of these was taught by one of the charity’s dance teachers.

One of the dance school’s former students was chosen for a contemporary dance project with Birmingham Royal Ballet, while existing students were offered places to study dance at Bath Spa University, Trinity Laban Conservatoire and Chichester University.

RAD and ISTD examinations took place during the year. Both students and teachers were pleased with the excellent results.

Work towards the construction of a new studio, which received planning permission in January 2022 continues to be hampered by legal issues. The charity is awaiting news of the most recent negotiations.

The dance school is busy preparing for its next show which will be at Weymouth Pavilion in March 2024. In addition to showcasing the talents of the school’s dancers it is also an important fund raising event.

Achievements and performance

The number of dancers in the school continued to rise this year, our teachers and administrative team deserve credit and praise for their skillful and enthusiastic efforts. We have also seen an increase in the number of different dance genres being pursued by individual students. The expansion of the use of an additional venue will enable the charity to further expand its dance provision.

The charity’s fee structure encourages students to take classes in additional dance genres, as fees are only paid for the first three (or five for a family). Fee increases have been kept below the rate of inflation in recognition of the difficulties faced by many of our member families. The use of volunteers in running the dance school supports a fee structure that would not otherwise be possible. Students are encouraged to expand their dance training. Classes are currently offered in ballet, tap, modern, commercial jazz, contemporary, acrobatic arts, street dance and historical for both children, from the age of 2 years, and adults. Students are also able to attend performance classes by invitation. In addition, the timetable includes classes tailored specifically for the very young and older age groups.

Maintaining a financial balance between providing affordable dance classes and employing highly motivated and trained dance teachers is an ongoing challenge. However, the charity has a sound management team and continues to widen the provision of dance to the local community.

THE DORCHESTER BALLET AND DANCE CLUB

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Financial review

After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

Reserves held at 31 August 2023 amount to £141,116 of which £13,059 were held for restricted purposes. Of these reserves £86,274 was held as cash at bank and in hand. The charity maintains reserves sufficient to cover expenditure identified in the short term and to provide financial security for the coming year in the event of a reduction in income levels. The reserves policy is constantly under review having regard to the changing financial, regulatory and competitive environment in which the charity is placed.

The charity continues to improve its financial position as a result of the increase in the number of students and income from fund raising events. Several fund raising events and workshops are planned for the coming year; the show while being an expensive undertaking also generates net profits for the dance school. The charity will continue to focus on raising its profile via social media and public performances in order to attract new students.

The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a company limited by guarantee and was set up by a Memorandum of Association on 22 August 2000.

The charity is constituted under a Memorandum of Association dated 29 January 2019 and is a registered charity, number 1087930.

The principal object of the charity is to bring dance to all regardless of age, wealth or ability.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Mr K S Selby, Chair Mrs S A Thorndale Mrs J E Cosgrove Mrs E K Hutchings Mrs S M Bennett Mrs L Sheaves

None of the Trustees have any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

The Trustees' report was approved by the Board of Trustees. Ke

Mr K S Selby, Chair Mrs S A Thorndale Trustee Trustee 5 January 2024

THE DORCHESTER BALLET AND DANCE CLUB

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE DORCHESTER BALLET AND DANCE CLUB

I report to the Trustees on my examination of the financial statements of The Dorchester Ballet And Dance Club (the charity) for the year ended 31 August 2023.

Responsibilities and basis of report

As the Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I 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 financial statements to be reached.

Matthew Haines FCA

Wadebridge House 16 Wadebridge Square Poundbury Dorchester Dorset DT1 3AQ

Dated: 5 January 2024

THE DORCHESTER BALLET AND DANCE CLUB

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income from:
Donations and
legacies
3
1,706
-
Charitable activities
4
65,468
-
Other trading
activities
5
8,167
-
Investments
6
1,258
-
Total income
76,599
-
Expenditure on:
Raising funds
7
5,294
-
Charitable activities
8
69,458
-
Total expenditure
74,752
-
Net income for the year/
Net movement in funds
1,847
-
Fund balances at 1
September 2022
126,210
13,059
Fund balances at 31
August 2023
128,057
13,059		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
1,706
9,811
-
65,468
63,728
-
8,167
20,191
-
1,258
167
-
76,599
93,897
-
5,294
13,138
-
69,458
65,731
-
74,752
78,869
-
1,847
15,028
-
139,269
111,182
13,059
141,116
126,210
13,059		 Total
2022
£
9,811
63,728
20,191
167
93,897
13,138
65,731
78,869
15,028
124,241
139,269

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

THE DORCHESTER BALLET AND DANCE CLUB

BALANCE SHEET

AS AT 31 AUGUST 2023

2023 2022
Notes £ £ £ £
Fixed assets
Tangible assets 13 4,122 5,076
Investments 14 2,500 2,500
6,622 7,576
Current assets
Stocks 15 394 356
Debtors 16 50,125 48,482
Cash at bank and in hand 86,274 85,589
136,793 134,427
Creditors: amounts falling due within
one year 17 (2,299) (2,734)
Net current assets 134,494 131,693
Total assets less current liabilities 141,116 139,269
Income funds
Restricted funds 13,059 13,059
Unrestricted funds 128,057 126,210
141,116 139,269

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2023.

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

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

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

The financial statements were approved by the Trustees on 5 January 2024

KS i
Mr K S Selby, Chair Mrs S A Thorndale
Trustee Trustee

Company Registration No. 04056878

THE DORCHESTER BALLET AND DANCE CLUB

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

1 Accounting policies

Charity information

The Dorchester Ballet And Dance Club is a private company limited by guarantee incorporated in England and Wales. The registered office is 6b Poundbury West Industrial Estate, Dorchester, Dorset, DT1 2PG.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

The Trustees have considered the financial position of the charity and have assessed both financial and operational risk. They are of the opinion that the charity has sufficient financial resources to continue to operate as a going concern for the foreseeable future. Accordingly, the Trustees continue to adopt the going concern basis in the preparation of the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

THE DORCHESTER BALLET AND DANCE CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings 5 years, straight line Fixtures and fittings 5 years, straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.10 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

THE DORCHESTER BALLET AND DANCE CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

1 Accounting policies

(Continued)

1.11 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.12 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

THE DORCHESTER BALLET AND DANCE CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

3 Donations and legacies

**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Donations and gifts 1,706 8,311
Grants - 1,500
1,706 9,811
Donations and gifts
Donations and gifts 1,706 8,311
1,706 8,311
4 Charitable activities
Charitable
Charitable
Income Income
2023 2022
£ £
Sales within charitable activities 65,468 63,728
5 Other trading activities
**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Fundraising events 5,461 19,546
Shop income 2,706 645
Other trading activities 8,167 20,191

THE DORCHESTER BALLET AND DANCE CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2023

6 Investments

**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Interest receivable 1,258 167
7 Raising funds
8 Unrestricted Unrestricted
funds
funds
2023
2022
£
£
Fundraising and publicity
Other fundraising costs
2,648
10,688
Trading costs
Shop purchases
2,646
2,450
5,294
13,138
Charitable activities
Charitable
Expenditure
Charitable
Expenditure
2023
2022
£
£
Staff costs
46,448
40,047
Depreciation and impairment
1,452
1,454
Rent and rates
10,061
9,809
Office costs
3,924
7,645
Cost of exams
2,938
1,490
Insurance
1,324
1,143
Training
110
576
Accountancy
1,500
1,500
67,757
63,664
Share of governance costs (see note 9)
1,701
2,067
69,458
65,731		 Unrestricted Unrestricted
funds
funds
2023
2022
£
£
Fundraising and publicity
Other fundraising costs
2,648
10,688
Trading costs
Shop purchases
2,646
2,450
5,294
13,138
Charitable activities
Charitable
Expenditure
Charitable
Expenditure
2023
2022
£
£
Staff costs
46,448
40,047
Depreciation and impairment
1,452
1,454
Rent and rates
10,061
9,809
Office costs
3,924
7,645
Cost of exams
2,938
1,490
Insurance
1,324
1,143
Training
110
576
Accountancy
1,500
1,500
67,757
63,664
Share of governance costs (see note 9)
1,701
2,067
69,458
65,731
63,664
2,067
65,731

THE DORCHESTER BALLET AND DANCE CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

9 Support costs

Support
costs
Governance
costs
£
£
Operating lease charges
-
1,118
Office costs
-
436
Insurance
-
147
-
1,701
Analysed between
Charitable activities
-
1,701
-
1,701		 2023
£
1,118
436
147
1,701
1,701
1,701		 2022
£
1,090
850
127
2,067
2,067
2,067

10 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

11 Employees

The average monthly number of employees during the year was:

2023 2022
Number Number
Administration 1 1
Teaching 3 3
Total 4 4
Employment costs 2023 2022
£ £
Wages and salaries 46,448 40,047

There were no employees whose annual remuneration was more than £60,000.

12 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

THE DORCHESTER BALLET AND DANCE CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

13 Tangible fixed assets
Leasehold Fixtures and Total
land and fittings
buildings
£ £ £
Cost
At 1 September 2022 13,431 8,984 22,415
Additions 320 178 498
Disposals - (204) (204)
At 31 August 2023 13,751 8,958 22,709
Depreciation and impairment
At 1 September 2022 13,431 3,908 17,339
Depreciation charged in the year 64 1,388 1,452
Eliminated in respect of disposals - (204) (204)
At 31 August 2023 13,495 5,092 18,587
Carrying amount
At 31 August 2023 256 3,866 4,122
At 31 August 2022 - 5,076 5,076
14 Fixed asset investments
Antiques
£
Cost or valuation
At 1 September 2022 & 31 August 2023 2,500
Carrying amount
At 31 August 2023 2,500
At 31 August 2022 2,500
15 Stocks
2023 2022
£ £
Finished goods and goods for resale 394 356

THE DORCHESTER BALLET AND DANCE CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

16
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
17
Creditors: amounts falling due within one year
Other creditors
18
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2023
2023
£
£
Fund balances at 31
August 2023 are
represented by:
Tangible assets
4,122
-
Investments
2,500
-
Current assets/(liabilities)
121,435
13,059
128,057
13,059		 2023
£
5,000
45,125
50,125
2023
£
2,299
Total Unrestricted
funds
Restricted
funds
2023
2022
2022
£
£
£
4,122
5,076
-
2,500
2,500
-
134,494
118,634
13,059
141,116
126,210
13,059		 2022
£
5,000
43,482
48,482
2022
£
2,734
Total
2022
£
5,076
2,500
131,693
139,269

19 Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

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