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2023-08-31-accounts

Great Britain Baton Twirling Association

Accounts

31 August 2023

Charity Number 1131933

Great Britain Baton Twirling Association Contents

Page
Trustees Report 1
Statement of Financial Activities 2
Income & Expenditure Account 3
Balance Sheet 4
Notes to the accounts 5

Great Britain Baton Twirling Association

Charity Number: 01131933 Trustees Annual Report for the year ended 31st August 2022

The trustees present their report and unaudited financial statements for the year ended 31st August 2022.

Reference and Administrative Information

Charity Name: Great Britain Baton Twirling Association Charity registration number: 01131933 Company registration number: N/A Registered Office: N/A Operational address: 19 Kestrel Grove, Halewood L26 7ZS

Trustees

Albert Orme

Accountants

Sinclair Accounting Co Ltd, 300 St Mary’s Road, Garston, Liverpool, L19 0NQ

Bankers

Barclays Bank, Leicester, LE87 2BB

Structure, Governance and Management

Organisation

A leadership team is in place to oversee the day to day activities of charity.

Signed

Albert Orme 05 February 2024

Our Aims and objectives

Purposes and Aims

The main object of the charity is to continue to raise the profile of majorettes by producing high standard dancing. Through doing this the charity will create a safe and friendly environment for young people.

Review of Activities

The Great Britain Baton Twirling Association undoubtedly had its best year up to yet.

Most Majourette Troupes have thrived and are now attracting more and more members, both girls and boys want to take up this great sport. Troupes in the main are now much bigger number wise which is fantastic, long may it continue.

G.B.B.T.A has been attracting a lot of interest, not only in the United Kingdom but also from Ireland, which we had 4 new troupes join us from the Emerald Isle.

All our events are always completely sold out, whilst our 2 weekend events which are held in Norbreck Castle Hotel Blackpool are sold out before we even advertise them.

I would like to thank all the officials of G.B.B.T.A for their continued support and dedication.

I am now looking forward to what promises to e an even great new season.

1

Great Britain Baton Twirling Association

Charity Number: 01131933

Trustees Annual Report for the year ended 31st August 2022

Financial Review

Total receipts of unrestricted funds were £71355.20 which is an increase compared to the previous year.

Principal Funding Sources

The principal funding sources for the charity are currently by way of income from passes/wristbands and fundraising and donations from parents of the troupes.

Investment Policy

Aside from retaining a prudent amount in reserves each year, any monies not immediately required may be invested at the discretion of the Trustees.

Reserves Policy

Our policy is to maintain a balance in unrestricted funds to provide for at least one to three months unrestricted payments (about £10,000), for unexpected expenses, and to allow for a managed and responsible closure of the trust if required. However, the charity has found it difficult to maintain these level of funds in recent years.

Plans for Future Periods

We will:

-Ensure the high standard of dancing is maintained.

2

Great Britain Baton Twirling Association Charity Number: 1131933 Independent examiners report for the year ending 31st August 2022

Independent Examiner

Graeme O'Callaghan ACA 300 St Mary's Road, Garston, Liverpool L19 0NQ

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts under section 145 of the Charities Act

Basis of independent examiner’s report

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that in, any material respect, the 1 requirements: - To keep accounting records in accordance with section 130 of the Charities Act; - To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or to which, in my opinion, attention should be drawn in order to enable a proper understanding 2 of the accounts to be reached

Signed

Graeme O'Callaghan Chartered Accountant 300 St Mary's Road, Garston, Liverpool L19 0NQ

21 February 2024

3

Great Britain Baton Twirling Association Charity Number: 01131933 Statement of Financial Activities for the year ended 31 August 2023

Notes
INCOME
Voluntary income
2
Investment income
Total Incoming Resources
EXPENDITURE
3
Total Outgoing Resources
Balance brought forward
Total Funds Carried Forward
Other incoming resources
Net Incoming (Outgoing) resources for the
year
2023
2022
£
71,135
55,997
-
71,135
55,997
(55,955)
(28,352)
(55,955)
(28,352)
15,180
27,645
27,354
(291)
42,534
27,354
Unrestricted Funds
2023
2022
£
220
345
220
345
-
-
220
345
345
565
-
345
Restricted Funds
Total
2023
£
71,135
-
220
71,355
(55,955)
15,400
15,400
27,699
43,099

4

Great Britain Baton Twirling Association Income and Expenditure Account for the year ended 31 August 2023

Income
Income
Fundraising
Expenses
Purchases
Rent, rates, power and insurance costs
Telephone, fax, stationery and other office costs
Advertising and business entertainment costs
Bank, credit card and other finance charges
Accountancy, legal and other professional fees
Depreciation and loss/(profit) on sale
Surplus/(deficit)
2023
£
71,135
220
71,355
27,341
1,000
14,401
2,096
2,596
660
624
55,955
15,400
2022
£
55,997
345
56,342
17,941
376
5,297
28
3,870
600
240
28,352
27,990

5

Great Britain Baton Twirling Association Balance Sheet as at 31 August 2023

Notes
Fixed assets
Property, equipment & machinery
3
Current assets
Bank/building society balances
Current liabilities
Other liabilities and accruals
Net current assets
Net assets
Reserve funds
Balance at start of period
Net surplus
46,699
46,699
4,780
2023
£
1,180
41,919
43,099
27,699
15,400
43,099
27,952
27,952
2,057
2022
£
1,804
25,895
27,699
(291)
27,990
27,699

6

Great Britain Baton Twirling Association Notes to the Accounts for the year ended 31 August 2023

1 Accounting basis

The financial statements have been prepared in accordance with UK Generally Accepted Accounting Practice along with the requirments of the Statement of Recommended Practive (SORP 2005).

2
Income and Expenditure account analysis
2
Income
Income
3
Other income
Fundraising
4
Interest received
5
Purchases
Hire of Venues
Trophies & Medals
Wages, salaries and other staff costs
Car, van and travel expenses
Rent, rates, power and insurance costs
Insurance
Repairs and renewals of property and equipment
Telephone, fax, stationery and other office costs
Postage, Stationery & Printing
Clothing
Food & Party Packs
Expenses for the Officals
Advertising and business entertainment costs
Advertising and PR
Bank, credit card and other finance charges
Hire of van & fuel
Accountancy, legal and other professional fees
Accountants fees
Depreciation and loss/(profit) on sale
Depreciation
2023
£
71,135
220
14,816
12,525
27,341
376
2,206
4,739
1,266
4,750
14,401
2,096
-
2,596
660
624
2022
£
55,997
345
9,454
8,487
17,941
376
1,581
789
1,857
1,070
5,297
28
-
3,870
600
240

7

Great Britain Baton Twirling Association Notes to the Accounts

for the year ended 31 August 2023

3 Plant, machinery and motor vehicles

Cost
At 1 September 2022
Additions
At 31 August 2023
Depreciation
At 1 September 2022
Charge for the year
At 31 August 2023
Net book value
At 31 August 2023
Computer
Equipment
£
2,902
-
2,902
1,098
624
1,722
1,180

8