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2025-08-31-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 2025

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 S M Bennett
Mrs L Sheaves
Mrs V Williams (Appointed 8 June 2025)
Mrs L M Cocker (Appointed 8 June 2025)
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 - 15

THE DORCHESTER BALLET AND DANCE CLUB

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees present their report and financial statements for the year ended 31 August 2025.

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.

Strategies for achieving aims and objectives

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

The dance school continues to attract new students and many classes have a waiting list; a new musical theatre class was added to the timetable in September.

Fundraising activities during the year included raffles, an Easter tombola, and cake and plant sales. In addition, one of the Trustees arranged lunches for adult dancers, raising £500. A quiz evening was well supported and raised £344.

Students danced at several community events during the year, including St. George’s Fair and Dorchester Lions Club Summerfest. Some of the senior students danced in Peter Pan, a professional pantomime at Weymouth Pavilion.

Over the years, many students have progressed to study vocational courses in dance after their training with Dorchester Ballet & Dance. They continue to keep in touch, often helping at events and inspiring younger dancers.

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

THE DORCHESTER BALLET AND DANCE CLUB

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance

Significant activities and achievements against objectives

Student numbers remain strong as a result of the skillful and enthusiastic efforts of our teachers and Office Manager. The use of an additional venue outside the main studio has enabled the charity to further expand its dance provision. 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. Students are encouraged to attend classes in a number of different dance styles.

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). The use of volunteers in running the dance school supports a fee structure that would not otherwise be possible. This includes members of the management committee and volunteers who help at specific events such as shows. Fee increases were again kept below the rate of inflation this year in recognition of the difficulties faced by many of our member families. 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 offer a wide variety of dance to the local community.

Financial review

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity 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 policy

Reserves held at 31 August 2025 amount to £138,984 of which £13,059 were held for restricted purposes. Of these reserves £119,320 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 including a show in March 2026. Although it is an expensive undertaking it generates funds 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.

Major risks

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 DORCHESTER BALLET AND DANCE CLUB

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

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 S M Bennett Mrs L Sheaves Mrs V Williams (Appointed 8 June 2025) Mrs L M Cocker (Appointed 8 June 2025)

Recruitment and appointment of trustees

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.

Supplier payment policy

The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

The company's current policy concerning the payment of trade creditors is to:

Trade creditors of the company at the year end were £nil, reflecting the nature of the company's cost profile.

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

.............................. .............................. Mr K S Selby, Chair Mrs S A Thorndale Trustee 08 May 2026 Trustee

Date: .............................................

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 2025.

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.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

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 08 May 2026

Dated: .........................

THE DORCHESTER BALLET AND DANCE CLUB

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
2,129
-
Charitable activities
4
58,093
-
Other trading activities
5
7,649
-
Investments
6
3,183
-
Total income
71,054
-
Expenditure on:
Raising funds
7
4,809
-
Charitable activities
8
69,681
-
Total expenditure
74,490
-
Net income/(expenditure) and
movement in funds
(3,436)
-
Reconciliation of funds:
Fund balances at 1 September
2024
129,361
13,059
Fund balances at 31 August
2025
125,925
13,059		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
2,129
2,092
-
58,093
59,872
-
7,649
18,825
-
3,183
2,865
-
71,054
83,654
-
4,809
14,605
-
69,681
67,745
-
74,490
82,350
-
(3,436)
1,304
-
142,420
128,057
13,059
138,984
129,361
13,059		 Total
2024
£
2,092
59,872
18,825
2,865
83,654
14,605
67,745
82,350
1,304
141,116
142,420

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE DORCHESTER BALLET AND DANCE CLUB

BALANCE SHEET

AS AT 31 AUGUST 2025

Notes
Fixed assets
Tangible assets
13
Investments
14
Current assets
Stocks
15
Debtors
16
Cash at bank and in hand
Creditors: amounts falling due within
one year
17
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
18
Unrestricted funds		 2025
£
223
13,239
119,320
132,782
-		 £
3,702
2,500
6,202
132,782
138,984
13,059
125,925
138,984		 2024
£
305
13,462
123,857
137,624
(452)		 £
2,748
2,500
5,248
137,172
142,420
13,059
129,361
142,420

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 2025.

The director acknowledges her 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.

08 May 2026

The financial statements were approved by the Trustees on .........................

.............................. ..............................
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 2025

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 Basis of preparation

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. 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 or grantors 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 2025

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 2025

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 2025

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 2,129 2,092
Donations and gifts
Donations and gifts - 2,092
Other 2,129 -
2,129 2,092
4 Income from charitable activities
Charitable
Charitable
income income
2025 2024
£ £
Sales within charitable activities 58,093 59,872
Analysis by fund
Unrestricted funds 58,093 59,872
5 Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 4,648 15,765
Shop income 3,001 3,060
Other trading activities 7,649 18,825

THE DORCHESTER BALLET AND DANCE CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

6 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 3,183 2,865
7 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Other fundraising costs 2,332 10,809
Trading costs
Shop purchases 2,477 3,796
Total costs 4,809 14,605
8 Expenditure on charitable activities
Charitable Charitable
expenditure expenditure
2025 2024
£ £
Direct costs
Staff costs 45,675 44,771
Depreciation and impairment 1,905 1,374
Rent and rates 10,307 10,210
Office costs 5,716 4,750
Cost of exams 1,053 1,731
Insurance 1,451 1,523
Training 133 55
Accountancy 1,500 1,500
67,740 65,914
Share of support and governance costs (see note )
Governance 1,941 1,831
69,681 67,745
Analysis by fund
Unrestricted funds 69,681 67,745

THE DORCHESTER BALLET AND DANCE CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

9 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets 1,905 1,374

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:

2025 2024
Number Number
Administration 1 1
Teaching 3 3
Total 4 4
Employment costs 2025 2024
£ £
Wages and salaries 45,675 44,771

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 2025

13 Tangible fixed assets
Leasehold Fixtures and Total
land and fittings
buildings
£ £ £
Cost
At 1 September 2024 13,751 8,958 22,709
Additions 1,306 1,553 2,859
At 31 August 2025 15,057 10,511 25,568
Depreciation and impairment
At 1 September 2024 13,559 6,402 19,961
Depreciation charged in the year 325 1,580 1,905
At 31 August 2025 13,884 7,982 21,866
Carrying amount
At 31 August 2025 1,173 2,529 3,702
At 31 August 2024 192 2,556 2,748
14 Fixed asset investments
Antiques
£
Cost or valuation
At 1 September 2024 & 31 August 2025 2,500
Carrying amount
At 31 August 2025 2,500
At 31 August 2024 2,500
15 Stocks
2025 2024
£ £
Finished goods and goods for resale 223 305
16 Debtors
2025 2024
Amounts falling due within one year: £ £
Other debtors 5,000 5,000
Prepayments and accrued income 8,239 8,462
13,239 13,462

THE DORCHESTER BALLET AND DANCE CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

17 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2025 2024
£ £
Other creditors - 452

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 At 31 August At 31 August
September 2025
2024
£ £
13,059 13,059
Previous year: At 1 At 31 August
September 2024
2023
£ £
13,059 13,059

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 Incoming Resources At 31 August
September resources expended 2025
2024
£ £ £ £
General funds 129,361 71,054 (74,490) 125,925
Previous year: At 1 Incoming Resources At 31 August
September resources expended 2024
2023
£ £ £ £
General funds 128,057 83,654 (82,350) 129,361

THE DORCHESTER BALLET AND DANCE CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

20 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 August 2025:
Tangible assets
3,702
-
Investments
2,500
-
Current assets/(liabilities)
119,723
13,059
125,925
13,059
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 August 2024:
Tangible assets
2,748
-
Investments
2,500
-
Current assets/(liabilities)
124,113
13,059
129,361
13,059		 Total
2025
£
3,702
2,500
132,782
138,984
Total
2024
£
2,748
2,500
137,172
142,420

21 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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