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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 04596198 (England and Wales) REGISTERED CHARITY NUMBER: 1128643

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2021

for

Dance Blast

Golden Valley Accountancy Limited Unit 4 Westwood Industrial Estate Pontrilas Herefordshire HR2 0EL

Dance Blast

Contents of the Financial Statements for the Year Ended 31 March 2021

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6 to 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 15
Detailed Statement of Financial Activities 16 to 17

Dance Blast

Report of the Trustees for the Year Ended 31 March 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of 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

Objectives

To advance education for the public benefit by the promotion and teaching of the arts, in particular but not exclusively the art of dance.

To provide and assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age or economic or social circumstances or for the public at large with the object of improving their conditions of life.

Activities

Due to the COVID 19 pandemic the past year has been incredibly disrupted. The doors of the Dance Centre, the organisation base were closed for a total of eight months and for four months the organisation operated with a hugely reduced timetable.

Dance Blast closed its doors on 23rd March 2020. All activities ceased. The one PAYE member of staff, the company director was Furloughed until July 2020 and all freelance staff were without any work.

During August 2020 we delivered a series of outdoor classes following Covid guidance.

In September 2020 the Dance Centre partially reopened, we started with a handful of classes with limited capacity due to ongoing COVID restrictions.

Many of our classes took place on ZOOM with tutors working from their own homes delivering the participatory sessions.

The doors closed again at the end of December 2020 and reopened again in February 2021.

One of the positive elements of the pandemic and one which we will continue to take forward is the delivery of remote teaching, using ZOOM. This has been a real life line for our participants, especially those who have had to self isolated due to being in the 'at risk' population. It also many that some of our freelance tutors were able to work.

Page 1

Dance Blast

Report of the Trustees for the Year Ended 31 March 2021

FINANCIAL REVIEW

Principal funding sources

In 2012/2021 the organisation received another cut from its main funder Monmouth-shire County Council, the sixth year running the organisation has faced a cut. Covid 19 has put an additional strain on the organisation although the organisation was successful in applying for Covid Resilience grants from MCC and ACW. The organisation's regularity reviews its Business plan to reflect the financial constraints.

The impact on the organisation was extreme. Unable to deliver activities due to COVID 19 for many months and then delivering a severely reduced timetable has resulted in a huge dip in earned income, which makes up 48% of the organisations turnover. Many other grant and funding opportunities were suspended including ACW lottery grants, which the organisation has been in receipt of for several years.

Reserves policy

Dance Blast still has no formal Reserve policy, although an informal policy of ensuring the excess of £100 on the insurance policy should be kept in reserve at all times.

FUTURE PLANS

Plans for the future include:

To reinstate the delivery of the wide range of open access classes at the Dance Centre, Abergavenny.

To continue to develop the organisations Disability Dance programme.

To continue the development of both Monmouthshire Connected Dance Company, the organisations integrated company and Monmouthshire Youth Dance Company.

To devise and deliver a flagship commissioning project.

To continue to deliver circus skills classes including aerial, silks and trapeze. To secure a stable funding base.

To seek performances opportunities for MCDC and MYDC.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee incorporated on 20th November 2002 and registered as charity on 18 March 2009. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles, are known as members of the management board. Under the requirements of the Memorandum and Articles of Association people with relevant knowledge, expertise and interest in the company are invited to become member of the management board. Blast endeavour to include a broad representation on the board by the inclusion of a member with a disability and a member from a BEM background.

Page 2

Dance Blast

Report of the Trustees for the Year Ended 31 March 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

Dance Blast's management board consists of four voting members and a non-voting secretary. The board meets quarterly and is responsible for the strategic direction and policies of the charity. Day to day responsibility for the provision of the services rests with the company's only full time member of staff, the company director, who is responsible for:

Induction and training of new trustees

New board members are issued with an induction pack which includes:

Related parties

In so far as is complimentary to the charity's objectives, the charity is guided by both local and national policy. The company works in partnership with many local organisations and charities with similar objectives.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04596198 (England and Wales)

Registered Charity number

1128643

Registered office

The Dance Centre Pen Y Pound Abergavenny Monmouthshire NP7 5UD

Trustees

C A Brown S Caswell S Weston Ms M Thorne Ms D Holman

Page 3

Dance Blast

Report of the Trustees for the Year Ended 31 March 2021

REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary

Ms S Carlson

Independent Examiner

Golden Valley Accountancy Limited Unit 4 Westwood Industrial Estate Pontrilas Herefordshire HR2 0EL Approved by order of the board of trustees on 14 December 2021 and signed on its behalf by:

S Weston - Trustee

Page 4

Independent Examiner's Report to the Trustees of Dance Blast

Independent examiner's report to the trustees of Dance Blast ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are 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 under Part 16 of the 2006 Act and are eligible for independent examination, I 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 I have followed the 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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Golden Valley Accountancy Limited Golden Valley Accountancy Limited Unit 4 Westwood Industrial Estate Pontrilas Herefordshire HR2 0EL

14 December 2021

Page 5

Dance Blast

Statement of Financial Activities for the Year Ended 31 March 2021

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and classes
16,090
Charitable activities
Dance Activities
-
Grants
53,525
Total
69,615
EXPENDITURE ON
Charitable activities
Dance Activities
56,402
Other
11,075
Other
73
Total
67,550
NET INCOME/(EXPENDITURE)
2,065
RECONCILIATION OF FUNDS
Total funds brought forward
(19,427)
TOTAL FUNDS CARRIED FORWARD
(17,362)
Restricted
fund
£
-
27,871
-
27,871
2,260
-
-
2,260
25,611
16,402
42,013
31.3.21
Total
funds
£
16,090
27,871
53,525
97,486
58,662
11,075
73
69,810
27,676
(3,025)
24,651
31.3.20
Total
funds
£
58,412
31,500
19,000
108,912
122,929
8,527
86
131,542
(22,630)
19,606
(3,024)

The notes form part of these financial statements

Page 6

Dance Blast

Statement of Financial Activities for the Year Ended 31 March 2021

Surplus and Deficit Account 968

Posting discrepancies were found in the reserve accounts listed below. This is because the brought forward postings in the current year are not equal to the figures carried forward by IRIS at the end of last year. Please check your postings in the brought forward account for the surplus and deficit account 968.

Unrestricted
funds Total funds
£ £
Brought forward - 968/1 (19,427) (19,427)
Carried forward (19,426) (19,426)
Difference 1 1

Post to relevant accounts (see ICHA chart of accounts for further details)

The notes form part of these financial statements

Page 7

Dance Blast

Balance Sheet 31 March 2021

Unrestricted
Restricted
fund
fund
Notes
£
£
FIXED ASSETS
Tangible assets
6
415
-
CURRENT ASSETS
Debtors
7
(13,320)
-
Cash in hand
12,533
42,013
(787)
42,013
CREDITORS
Amounts falling due within one year
8
(16,990)
-
NET CURRENT ASSETS/(LIABILITIES)
(17,777)
42,013
TOTAL ASSETS LESS CURRENT
LIABILITIES
(17,362)
42,013
NET ASSETS
(17,362)
42,013
FUNDS
9
Unrestricted funds
Restricted funds
TOTAL FUNDS
31.3.21
Total
funds
£
415
(13,320)
54,546
41,226
(16,990)
24,236
24,651
24,651
(17,362)
42,013
24,651
31.3.20
Total
funds
£
488
(14,400)
23,878
9,478
(12,990)
(3,512)
(3,024)
(3,024)
(19,426)
16,402
(3,024)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

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Dance Blast

Balance Sheet - continued 31 March 2021

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

The financial statements were approved by the Board of Trustees and authorised for issue on 14 December 2021 and were signed on its behalf by:

S Weston - Trustee

The notes form part of these financial statements

Page 9

Dance Blast

Notes to the Financial Statements for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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Dance Blast

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.21 31.3.20
£ £
Depreciation - owned assets 73 86

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

4. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.21
Trustees
5
Employees
1
6
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and classes
58,412
-
Charitable activities
Dance Activities
-
31,500
Grants
19,000
-
Total
77,412
31,500
EXPENDITURE ON
Charitable activities
Dance Activities
103,068
19,861
Other
8,527
-
Other
86
-
31.3.20
6
1
7
Total
funds
£
58,412
31,500
19,000
108,912
122,929
8,527
86

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

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Dance Blast

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£ £ £
Total 111,681 19,861 131,542
NET INCOME/(EXPENDITURE) (34,269) 11,639 (22,630)
RECONCILIATION OF FUNDS
Total funds brought forward 14,843 4,763 19,606
TOTAL FUNDS CARRIED
FORWARD (19,426) 16,402 (3,024)
6. TANGIBLE FIXED ASSETS
COST Improvements
to
property
£
Fixtures
and
fittings
£
Computer
equipment
£
Totals
£
At 1 April 2020 and 31 March 2021 31,666 80 3,623 35,369
DEPRECIATION
At 1 April 2020 31,666 58 3,157 34,881
Charge for year - 3 70 73
At 31 March 2021 31,666 61 3,227 34,954
NET BOOK VALUE
At 31 March 2021 - 19 396 415
At 31 March 2020 - 22 466 488

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Dance Blast

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.21 31.3.20
£ £
Prepayments and accrued income (13,320) (14,400)
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income 31.3.21
£
16,990
31.3.20
£
12,990
9. MOVEMENT IN FUNDS
Unrestricted funds At 1.4.20
£
Net
movement
in funds
£
At
31.3.21
£
General fund (19,427) 2,065 (17,362)
Restricted funds
General Fund 16,402 25,611 42,013
TOTAL FUNDS (3,025) 27,676 24,651
Net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 69,615 (67,550) 2,065
Restricted funds
General Fund 27,871 (2,260) 25,611
TOTAL FUNDS 97,486 (69,810) 27,676

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Dance Blast

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.19 in funds 31.3.20
£ £ £
Unrestricted funds
General fund 14,843 (34,269) (19,426)
Restricted funds
General Fund 4,763 11,639 16,402
TOTAL FUNDS 19,606 (22,630) (3,024)
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 77,412 (111,681) (34,269)
Restricted funds
General Fund 31,500 (19,861) 11,639
TOTAL FUNDS 108,912 (131,542) (22,630)
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds At 1.4.19
£
Net
movement
in funds
£
At
31.3.21
£
General fund 14,843 (32,204) (17,361)
Restricted funds
General Fund 4,763 37,250 42,013
TOTAL FUNDS 19,606 5,046 24,652

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Dance Blast

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 147,027 (179,231) (32,204)
Restricted funds
General Fund 59,371 (22,121) 37,250
TOTAL FUNDS 206,398 (201,352) 5,046

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

Page 15

Dance Blast

Detailed Statement of Financial Activities for the Year Ended 31 March 2021

INCOME AND ENDOWMENTS
Donations and classes
Donations
Admissions
Charitable activities
Grants
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Rates and water
Insurance
Telephone
Postage and stationery
Advertising
Sundries
Exceptional items
Other
Depreciation of tangible fixed assets
Support costs
Management
Wages
Rates and water
Finance
Bank charges
Information technology
Repairs and renewals
31.3.21
£
301
15,789
16,090
81,396
97,486
26,267
971
4,210
2,892
1,587
322
901
3,177
2,260
42,587
73
20,869
-
20,869
(6)
4,947
31.3.20
£
1,406
57,006
58,412
50,500
108,912
69,465
838
4,184
2,848
912
906
1,512
5,289
19,861
105,815
86
19,369
2,411
21,780
(18)
1,061

This page does not form part of the statutory financial statements

Page 16

Dance Blast

Detailed Statement of Financial Activities
for the Year Ended 31 March 2021
Information technology
Other
Sundries
Governance costs
Accountancy and legal fees
Total resources expended
Net income/(expenditure)
31.3.21
£
180
1,160
69,810
27,676
31.3.20
£
1,828
990
131,542
(22,630)

This page does not form part of the statutory financial statements

Page 17