Great Britain Baton Twirling Association
## Accounts
31 August 2024
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 2024**
The trustees present their report and unaudited financial statements for the year ended 31st August 2024.
## **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 21 November 2024
1
## **Great Britain Baton Twirling Association Charity Number: 01131933 Trustees Annual Report for the year ended 31st August 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 dancing season 2023-2024 proved without a shadow of a doubt to be the best, all of the events were completely full.
The 2 weekend events that are held at Norbeck Castle Hotel were sold out with over 500 bedrooms for each event, with some troupes also having to book elsewhere due to no available space at the hotel.
The highlight of the season was holding the event at the world famous Blackpool Tower Ballroom. This event was for seniors only and was a fabulous success which was well attended. The standard of dancing was quite breath taking.
For the Blackpool event, we had Celebrities including strictly come dancer Pasha and his dance parter, and singer Christopher Maloney, which presented the awards, as well as sing.
Financially the charity is in a good position also.
Majorettes in general are continuing the upward trend and increasing the amount of troupes and dancers, which bodes well for this underrated sport.
The future for GBBTA looks exciting with expectations of the upcoming event to be sold out.
2
## **Great Britain Baton Twirling Association Charity Number: 01131933 Trustees Annual Report for the year ended 31st August 2024**
## **Financial Review**
Total receipts of unrestricted funds were £82360 which is an increase of nearly 15% 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:
- -Continue to promote friendships between the troupes.
- -Continue to hold four one day events at Oldham sports centre.
- -Continue to promote a zero tolerance bullying campaign.
- -Continue to operate without sponsorship.
- -Ensure the high standard of dancing is maintained.
- -Continue to hold events at Norbreck Castle Hotel.
- -Continue to strive to give the performers the best tuition and competition.
3
## **Great Britain Baton Twirling Association Charity Nu1131933 Independent examiners report for the year ending 31st August 2024**
## **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 1 respect, the 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 2 proper understanding of the accounts to be reached
Signed
## Sinclair
Graeme O'Callaghan ACA Chartered Accountant 300 St Mary's Road, Garston, Liverpool L19 0NQ
###
4
## **Great Britain Baton Twirling Association Charity Number: 01131933**
## **Statement of Financial Activities**
**for the year ended 31 August 2024**
|**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|**2024**
**2023**
**£**
82,360
71,135
-
**82,360**
**71,135**
(94,505)
(55,955)
**(94,505)**
**(55,955)**
(12,145)
15,180
42,879
27,699
**30,734**
**42,879**
**Unrestricted Funds**|**2024**
**2023**
**£**
2,002
220
**2,002**
**220**
**-**
**-**
2,002
220
220
**2,222**
**-**
**220**
**Restricted Funds**|**Total**
**2024**
**£**
82,360
-
2,002
**84,362**
(94,505)
**(10,143)**
(10,143)
43,099
**32,956**|
|---|---|---|---|
5
## **Great Britain Baton Twirling Association Income and Expenditure Account for the year ended 31 August 2024**
|**Income**
Income
Fundraising
**Expenses**
Purchases
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
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
Other expenses
**Surplus/(deficit)**|**2024**
**£**
82,360
2,002
84,362
45,933
443
799
16,169
16,125
3,621
840
739
9,836
94,505
(10,143)|**2023**
**£**
71,135
220
71,355
27,341
1,000
-
14,401
2,096
2,596
660
624
7,237
55,955
15,400|
|---|---|---|
6
## **Great Britain Baton Twirling Association Balance Sheet as at 31 August 2024**
|**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 (deficit)/surplus|36,877
4,362|**2024**
**£**
441
32,515
32,956
43,099
(10,143)
32,956|46,699
4,780|**2023**
**£**
1,180
41,919
43,099
27,699
15,400
43,099|
|---|---|---|---|---|
7
**Great Britain Baton Twirling Association Notes to the Accounts for the year ended 31 August 2024**
## **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
Use of home
**Repairs and renewals of property and equipment**
Repairs and maintenance
**Telephone, fax, stationery and other office costs**
Telephone and fax
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
**Other business expenses**
Gift|**2024**
**£**
82,360
1,879
31,297
14,636
45,933
443
-
443
799
998
2,503
2,673
2,495
7,500
16,169
16,125
-
3,621
840
739
9,836|**2023**
**£**
71,135
220
14,816
12,525
27,341
376
624
1,000
-
1,440
2,206
4,739
1,266
4,750
14,401
2,096
-
2,596
660
624
7,237|
|---|---|---|
8
## **Great Britain Baton Twirling Association Notes to the Accounts**
**for the year ended 31 August 2024**
- **3 Plant, machinery and motor vehicles**
|**Cost**
At 1 September 2023
At 31 August 2024
**Depreciation**
At 1 September 2023
Charge for the year
At 31 August 2024
**Net book value**
At 31 August 2024
At 31 August 2023|**Computer**
**Equipment**
**£**
2,902
2,902
1,722
739
2,461
441
1,180|
|---|---|
9