THE NORTHERN ACADEMY OF PERFORMING ARTS
Registered charity number 1101368 (England and Wales)
Annual Report and Accounts
for the year ended 30 September 2025
Contents
Trustees’ Annual Report – pages 2 to 4 Receipts and Payments Account – pages 5 and 6 Statement of Assets and Liabilities – page 7 Notes to the Accounts – page 8 Independent Examiner’s Report – page 9
Independent examiner: Christopher Elliott
THE NORTHERN ACADEMY OF PERFORMING ARTS
Trustees' Annual Report for the year ended 30 September 2025
Registered charity number 1101368 (England and Wales)
Reference and administrative details
Charity name The Northern Academy of Performing Arts (NAPA) Registered number 1101368 (England and Wales) Principal address 8 Lacey Avenue, Hucknall, Nottingham, NG15 6BZ Trustees Mark Nicholson (Chair), Nicola Cockburn (Treasurer), Amy Howton (Secretary), Jason Wallace, Ian Holling, Lauren Catt (Designated Safeguarding Lead), Saurabh Sinha (appointed 4 October 2025) Bankers NatWest Bank PLC, Chesterfield Independent examiner Christopher Elliott, 82a Dene Park, Harrogate, HG1 4JY
Structure, governance and management
The charity is an unincorporated association governed by its constitution. The trustees, who meet regularly through the year including the annual meeting, are responsible for the strategic direction and governance of the charity, supported by staff instructors and volunteers. New trustees are identified from among the charity’s longstanding supporters and members’ families and are inducted by the Chair.
As part of the independent examination process, the trustees were made aware of the need to amend clause 4.5 of the constitution, which required an audit. Following discussions with both the independent examiner and the Charity Commission, the process of amending this clause has commenced in line with the constitution and will see a special AGM taking place on 26 August 2026 for clause 4.5 to be formally agreed recognising independent examination, enabling the external examination to be concluded for the year ending 30 September 2025.
Objectives and activities
The charity’s object is to advance the education of young people in the performing arts, principally colourguard and the marching and performing arts, providing structured training, rehearsal, performance and competition opportunities. The charity operates performing units spanning ages and abilities, during the year comprising the Cadets, “A” and Open units, and from October 2025 a new special educational needs (SEN) unit providing weekly sessions led by experienced staff and supported by Open class performers.
The trustees have had regard to the Charity Commission’s guidance on public benefit. The charity’s activities are open to young people across the region regardless of background, with costs kept low through member contributions, fundraising and volunteer effort, and financial support considered where cost would otherwise be a barrier to participation. The benefits of participation include skills development, physical activity, teamwork, confidence and performance experience, evidenced by the charity’s competitive and community performances through the year.
Achievements and performance
The charity had 32 performing members during the year, supported by 12 volunteers. The units rehearsed weekly and at camp weekends, competing across the WGUK circuit including events at Stoke on Trent and Liverpool, and attending the WGUK finals weekend. The annual awards night celebrated members’ achievements across the season.
The year’s defining achievement was the Open unit’s preparation and qualification to compete at the WGI World Championships in Dayton, Ohio in April 2026, the first tour of its kind for the charity. Members, families and supporters raised significant funds towards the tour, including sponsorship of the Snowdon walk and PayPal Giving Fund donations, alongside tour contributions from participating members.
Fundraising through the year also included bingo and raffle events, a spinathon, the tuck shop and merchandise sales, and the charity was grateful to receive an unrestricted grant from Arnold Clark and donations from supporters including VHS Fletchers and Ariya Neuro Care.
Financial review
The accounts have been prepared on the receipts and payments basis, which is permitted for a non-company charity with gross income below £250,000, and comprise the receipts and payments account and the statement of assets and liabilities. As gross income exceeded £25,000 the accounts have been independently examined under section 145 of the Charities Act 2011.
Total receipts for the year were £31,892.33 (2024: £23,903.49) and total payments £27,278.22 (2024: £24,076.63), giving a surplus of £4,614.11. Total funds at 30 September 2025 of £8,285.41 are held as cash across the charity’s two NatWest accounts (£8,012.50), the PayPal account (£232.88) and cash floats (£40.03). Receipts grew substantially on the prior year, reflecting WGI tour contributions and fundraising, while the increase in payments reflects a full season of rehearsal venue costs alongside the first tranche of tour costs.
Restricted funds
The charity holds one restricted fund, the Open fund, which carries forward £7,104.22. It comprises the WGI tour monies contributed by participating members (£6,460.00 received less £3,002.28 of tour costs paid in the year), donations received through the PayPal Giving Fund totalling £2,031.17 including sponsorship of the Snowdon walk, and a donation of £500.00 from Ariya Neuro Care, together with the fund’s opening balance. These monies are held for the Open unit’s participation at the WGI World Championships and will be substantially applied against tour costs falling due in 2025/26. Free unrestricted funds carried forward were £1,181.19.
Reserves policy
The trustees adopted a reserves policy in July 2026 with a target of holding free unrestricted reserves equal to three months’ operating expenditure, currently approximately £6,800. Free unrestricted reserves at 30 September 2025 were £1,181.19, below the target. The trustees consider this an expected consequence of the WGI tour year, in which unrestricted resources were deliberately applied to sustain the season while restricted tour funds were accumulated. The trustees plan to rebuild free reserves towards the target after the tour through the 2026/27 membership year, recruitment of new members including the Cadets campaign, and the charity’s regular fundraising programme, and will monitor reserves at each trustees’ meeting.
Trustee expenses and related parties
Trustees personally paid certain costs on the charity’s behalf during the year, principally rehearsal venue hire and van hire, and were reimbursed at cost on presentation of supporting records. No trustee received any remuneration or benefit from the charity beyond the reimbursement of expenses incurred on its behalf. There were no other related party transactions.
Statement of trustees’ responsibilities
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy the financial position of the charity, and for preparing accounts for each financial year in accordance with the Charities Act 2011. The trustees have elected to prepare the accounts on the receipts and payments basis, as permitted by section 133 of that Act, and are responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approval
This report was approved by the board of trustees on 30 July 2026 and is signed on their behalf by:
Signed: ~~____~~ Mark Nicholson (Jul 31, 2026 14:51:08 GMT+1) _______
Mark Nicholson, Chair
Date: ___ 31/07/2026
THE NORTHERN ACADEMY OF PERFORMING ARTS
Receipts and Payments Accounts for the year ended 30 September 2025
Registered charity number 1101368 (England and Wales)
Section A – Receipts and payments account
A1 Receipts
| A1 Receipts | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total 2025 £ | Total 2024 £ | |
| £ | (Open) £ | |||
| Member and staf contributons | 12,196.30 | – | 12,196.30 | 9,335.46 |
| Donatons | 2,451.02 | 500.00 | 2,951.02 | 510.00 |
| Grants | 500.00 | – | 500.00 | – |
| General fundraising (bingo, rafes, events) | 539.00 | – | 539.00 | 2,031.10 |
| Tuck shop takings | 1,594.90 | – | 1,594.90 | 680.59 |
| Merchandise and clothing sales | 107.00 | – | 107.00 | 83.10 |
| WGUK fnals contributons | 1,865.50 | – | 1,865.50 | 2,990.00 |
| WGUK tckets | 987.00 | – | 987.00 | 1,285.00 |
| Awards night receipts | 659.00 | – | 659.00 | 1,058.67 |
| Venue hire refunds | 1,487.98 | – | 1,487.98 | – |
| Refunds received | 22.50 | – | 22.50 | – |
| Bank interest | 10.96 | – | 10.96 | – |
| Other receipts | 480.00 | – | 480.00 | 4,419.24 |
| WGI tour contributons | – | 6,460.00 | 6,460.00 | – |
| Snowdon walk sponsorship (PayPal Giving | – | 1,700.79 | 1,700.79 | – |
| Fund) | ||||
| Open fund fundraising (Spinathon; PayPal | – | 97.50 | 97.50 | 1,510.33 |
| Giving Fund residuals) | ||||
| PayPal Giving Fund balance held at 30 | – | 232.88 | 232.88 | – |
| September 2025 | ||||
| Total receipts (A1) | 22,901.16 | 8,991.17 | 31,892.33 | 23,903.49 |
A2 Payments
| A2 Payments | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total 2025 £ | Total 2024 £ | |
| £ | (Open) £ | |||
| Rehearsal costs (venue and school hire) | 14,110.29 | – | 14,110.29 | 8,482.11 |
| WGUK fnals (hotel, tckets and rehearsal) | 2,518.00 | – | 2,518.00 | 3,961.50 |
| MPAUK / WGUK fees, show fees and | 2,185.00 | – | 2,185.00 | 865.00 |
| capitatons | ||||
| Van hire and fuel | 1,217.75 | – | 1,217.75 | 1,812.61 |
| Design costs | 952.88 | – | 952.88 | 1,386.20 |
| Container and storage costs | 811.20 | – | 811.20 | 811.20 |
| Awards night costs | 653.00 | – | 653.00 | 1,241.62 |
| Props and equipment | 589.60 | – | 589.60 | 308.56 |
| Merchandise purchases | 379.03 | – | 379.03 | 166.20 |
| Costumes and uniforms | 357.86 | – | 357.86 | 866.25 |
| Insurance | 311.33 | – | 311.33 | 292.93 |
| Fundraising costs | 140.00 | – | 140.00 | 381.25 |
| Refund of contributons | 50.00 | – | 50.00 | – |
| Tuck shop purchases | – | – | – | 85.00 |
| Other payments | – | – | – | 3,416.20 |
| WGI tour costs (fees and fights) | – | 3,002.28 | 3,002.28 | – |
| Total payments (A2) | 24,275.94 | 3,002.28 | 27,278.22 | 24,076.63 |
| Net movement and cash funds | ||||
| Net of receipts over (under) payments | (1,374.78) | 5,988.89 | 4,614.11 | (173.14) |
| Cash funds brought forward at 1 October | 2,555.97 | 1,115.33 | 3,671.30 | 3,844.44 |
| 2024 | ||||
| Cash funds carried forward at 30 | 1,181.19 | 7,104.22 | 8,285.41 | 3,671.30 |
| September 2025 |
The notes to the accounts form part of these accounts.
Section B – Statement of assets and liabilities at 30 September 2025
B1 Cash funds
| B1 Cash funds | ||
|---|---|---|
| 2025 £ | 2024 £ | |
| NatWest current account 33092621 | 2,298.03 | |
| NatWest business reserve account 42429587 | 5,714.47 | |
| PayPal account | 232.88 | |
| Cash in hand (foats) | 40.03 | |
| Total cash funds | 8,285.41 | 3,671.30 |
Total cash funds agree to the cash funds carried forward on the receipts and payments account.
B2 Other monetary assets
Cash in transit at 30 September 2025: £1,390.00, being WGI tour contributions sent by members on 30 September 2025 and credited to the bank on 1 October 2025. These are treated as receipts of 2025/26.
B3 Assets retained for the charity’s own use
The charity holds colourguard and performance equipment for its own use, comprising general equipment including screens and podiums, costumes, silks, tarps and sound equipment, held in the charity’s storage container and at rehearsal venues. As permitted on the receipts and payments basis these assets are described and not valued.
B4 Liabilities
The charity had no liabilities at 30 September 2025.
Approval
These accounts were approved by the board of trustees on 30 July 2026 and are signed on their behalf by:
Signed: _______ Mark Nicholson (Jul 31, 2026 14:51:08 GMT+1) Mark Nicholson, Chair Date: _______ 31/07/2026
Notes to the accounts
1 Basis of preparation
The accounts have been prepared on the receipts and payments basis, as permitted by section 133 of the Charities Act 2011 for a non-company charity with gross income below £250,000. Receipts and payments are recorded on the date posted to the charity’s bank or PayPal accounts. The accounts comprise the receipts and payments account, the statement of assets and liabilities and these notes.
2 Timing of receipts
A PayPal receipt of £728.38 credited to the bank on 1 October 2024 was recognised in the 2023/24 accounts and is excluded from this year’s receipts. WGI tour receipts of £2,215.00 posted to the bank on 1 October 2025, of which £1,390.00 was sent by members on 30 September 2025, fall into 2025/26 and are shown as cash in transit in Section B.
3 Funds and fund movements
The charity holds one restricted fund, the Open fund, held for the Open unit’s participation at the WGI World Championships in April 2026. It comprises tour contributions from participating members, donations received through the PayPal Giving Fund including sponsorship of the Snowdon walk, and a donation from Ariya Neuro Care. The PayPal Giving Fund receipt of £232.88 on 29 September 2025 was held in the PayPal account at the year end. All other funds are unrestricted.
| Unrestricted £ | Restricted | Total £ | |
|---|---|---|---|
| (Open) £ | |||
| Balance brought forward 1 October 2024 | 2,555.97 | 1,115.33 | 3,671.30 |
| WGI tour contributons | – | 6,460.00 | 6,460.00 |
| WGI tour costs | – | (3,002.28) | (3,002.28) |
| PayPal Giving Fund receipts (incl. Snowdon walk) | – | 2,031.17 | 2,031.17 |
| Ariya Neuro Care donaton | – | 500.00 | 500.00 |
| Net unrestricted movement | (1,374.78) | – | (1,374.78) |
| Balance carried forward 30 September 2025 | 1,181.19 | 7,104.22 | 8,285.41 |
4 Trustee expenses
Trustees personally paid certain costs on the charity’s behalf during the year, principally rehearsal venue hire and van hire, and were reimbursed at cost. No trustee received any remuneration or other benefit from the charity. An awards night payment of £100.00 was made in cash for which no receipt was available; this was reviewed and accepted by the trustees.
5 Grants and donations
Grants comprise an unrestricted award of £500.00 from Arnold Clark. Donations include an unrestricted donation of £500.00 from VHS Fletchers and the restricted donation from Ariya Neuro Care shown in the Open fund.
6 Comparatives
Comparative figures are taken from the accounts for the year ended 30 September 2024 approved by the trustees on 5 July 2025. Member and staff contributions, shown separately in the prior year (£8,052.50 and £1,282.96), are combined to match this year’s presentation, and prior year finals tickets payments of £1,185.00 are combined into the WGUK finals line.
Independent examiner’s report to the trustees of The Northern Academy of Performing Arts
I report to the trustees on my examination of the accounts of The Northern Academy of Performing Arts (the charity) for the year ended 30 September 2025, which are set out on pages 5 to 8.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records.
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 accounts to be reached.
Signed: Name: Christopher Elliott
Address: 82a Dene Park, Harrogate, HG1 4JY Date: 30 July 2026
2026-07-31
NAPA_Submission_Pack_YE_30_09_2025
Final Audit Report
Created: 2026-07-31 By: Zach Elliott (zach@zachelliott.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAOIVdCMDYK2qBiZX1UvPOyusczwEdgKYA
"NAPA_Submission_Pack_YE_30_09_2025" History
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