Great Britain Baton Twirling Association
Unaudited Accounts
31 August 2025
Charity Number 1131933
## **Great Britain Baton Twirling Association Contents**
||**Page**|
|---|---|
|Trustees Report|1|
|Accountants' report|2|
|Statement of Financial Activities|3|
|Income & Expenditure Account|4|
|Balance Sheet|5|
|Notes to the accounts|6|
**Great Britain Baton Twirling Association Charity Number: 01131933 Trustees Annual Report for the year ended 31st August 2025**
The trustees present their report and unaudited financial statements for the year ended 31st August 2025.
## **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 22 April 2026
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**Association Charity Number: 01131933 Trustees Annual Report for the year ended 31st August 2025**
## **Great Britain Baton Twirling**
## **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 2024–2025 season proved to be another outstanding chapter for our association. The achievements and progress made during this period highlight the dedication and teamwork of everyone involved. Each event organised by the association was met with overwhelming support, resulting in every occasion selling out entirely. This demonstrates the enthusiasm and commitment our members and supporters continue to show. Transition in Leadership
On a personal note, last season was particularly momentous as it marked my final year managing the day-to-day aspects of our events. Although I will no longer be directly involved in the organisation of events, I remain as the head of the association—a role I have upheld with pride since founding the world-renowned Baton Twirling and Majorettes Association in 2007. My commitment to the association and its members is unwavering, and I look forward to continuing to serve in this position, albeit in a less hands-on capacity. Commitment to Values and Ethics
The foundation, values, ethics, and smooth operation of the GBBTA remain central to my mission. These guiding principles have always been integral to our association and will continue to lead us in the years ahead, ensuring the organisation operates to the highest standards. Season Highlights
Every event throughout the season was fully sold out, confirming the popularity and success of our association's activities. Notably, our two weekends at the Norbeck Castle Hotel in Blackpool reached full capacity, marking our 10th anniversary at the venue—a significant milestone for the association and its members.
My final event took place at the Norbeck Castle Hotel in September, offering a fitting conclusion to my time overseeing event organisation. I wish to express my heartfelt gratitude to all the troupes, their supporters, and the GBBTA officials who have stood by me for so many years and for the warm farewell I received.
Reflecting on my journey, I have spent over forty years in the world of majorettes, beginning with the founding of The Liverpool Crusaders Majorettes, which I led for twelve years. I also adjudicated for various associations, including judging in Croatia, before establishing my own organisation: The Great Britain Baton Twirling Association (GBBTA).
Looking Ahead
The GBBTA will continue to operate as it always has, upholding the values and standards that have defined us. Despite the financial challenges faced by many, I am pleased to report that the GBBTA remains in a strong financial position. This stability
2
## **Great Britain Baton Twirling Association Charity Number: 01131933 Trustees Annual Report for the year ended 31st August 2025**
## **Financial Review**
Total receipts of unrestricted funds were £67,977 which is a decrease of 18% 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 2025**
## **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**
## **Chartered Accountants' report to Albert Orme on the unaudited accounts of Great Britain Baton Twirling Association**
In accordance with the engagement letter dated 22 August 2011, we have prepared for your approval the accounts of Great Britain Baton Twirling Association for the year ended 31 August 2025 which comprise of the Income and Expenditure Account, the Balance Sheet and the related notes from the entity's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to you, in accordance with the terms of our engagement letter dated 22 August 2011. Our work has been undertaken solely to prepare for your approval the accounts of Great Britain Baton Twirling Association and state those matters that we have agreed to state to you in this report in accordance with the guidance of ICAEW as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Albert Orme for our work or for this report.
You have approved the accounts for the year ended 31 August 2025 and have acknowledged your responsibility for them, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for their compilation.
We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the accounts.
## Sinclair
Sinclair Accounting Co. Ltd Chartered Accountants
300 St Marys Road Garston Liverpool Merseyside L19 0NQ
22 April 2026
5
## **Great Britain Baton Twirling Association Charity Number: 01131933**
## **Statement of Financial Activities**
**for the year ended 31 August 2025**
|**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|**2025**
**2024**
**£**
67,997
82,360
-
**67,997**
**82,360**
(63,970)
(94,505)
**(63,970)**
**(94,505)**
4,027
(12,145)
30,954
43,099
**34,981**
**30,954**
**Unrestricted Funds**|**2025**
**2024**
**£**
13
2,002
**13**
**2,002**
**-**
**-**
13
2,002
2,002
**2,015**
**-**
**2,002**
**Restricted Funds**|**Total**
**2025**
**£**
67,997
-
13
**68,010**
(63,970)
**4,040**
4,040
32,956
**36,996**|
|---|---|---|---|
6
## **Great Britain Baton Twirling Association Income and Expenditure Account for the year ended 31 August 2025**
|**Income**
Income
Fundraising
**Expenses**
Purchases
Wages, salaries and other staff costs
Car, van and travel expenses
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
Irrecoverable income tax written off
Accountancy, legal and other professional fees
Depreciation and loss/(profit) on sale
Other expenses
**Surplus/(deficit)**|**2025**
**£**
67,997
13
68,010
29,528
1,594
3,879
2,424
-
7,884
6,306
1,391
1,600
1,972
7,392
63,970
4,040|**2024**
**£**
82,360
2,002
84,362
45,933
-
3,621
443
799
16,169
16,125
-
840
739
9,836
94,505
(10,143)|
|---|---|---|
7
## **Great Britain Baton Twirling Association Balance Sheet as at 31 August 2025**
|**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/(deficit)|32,783
4,756|**2025**
**£**
8,969
28,027
36,996
32,956
4,040
36,996|36,877
4,362|**2024**
**£**
441
32,515
32,956
43,099
(10,143)
32,956|
|---|---|---|---|---|
8
**Great Britain Baton Twirling Association Notes to the Accounts for the year ended 31 August 2025**
## **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**
Interest receivable
Fundraising
**4**
**Interest received**
**5**
**Purchases**
Hire of Venues
Trophies & Medals
**Wages, salaries and other staff costs**
Security costs
**Car, van and travel expenses**
Motor expenses
Travel and subsistence
**Rent, rates, power and insurance costs**
Rent
Insurance
**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 Officials
**Advertising and business entertainment costs**
Advertising and PR
**Irrecoverable debts written off**
Donations
**Accountancy, legal and other professional fees**
Accountants fees
Other legal and professional
**Depreciation and loss/(profit) on sale**
Depreciation
**Other business expenses**
Gift|**2025**
**£**
67,997
13
-
13
16,600
12,928
29,528
1,594
3,827
52
3,879
2,424
-
2,424
-
360
837
2,029
458
4,200
7,884
6,306
-
1,391
900
700
1,600
1,972
7,392|**2024**
**£**
82,360
123
1,879
2,002
31,297
14,636
45,933
-
3,621
-
3,621
-
443
443
799
998
2,503
2,673
2,495
7,500
16,169
16,125
-
-
840
-
840
739
9,836|
|---|---|---|
9
## **Great Britain Baton Twirling Association Notes to the Accounts for the year ended 31 August 2025**
## **3 Plant, machinery and motor vehicles**
|**Cost**
At 1 September 2024
Additions
At 31 August 2025
**Depreciation**
At 1 September 2024
At 31 August 2025
**Net book value**
At 31 August 2025
At 31 August 2024|**Motor**
**Vehicles**
**£**
-
10,500
10,500
-
1,531
8,969
-|**Computer**
**Equipment**
**£**
2,902
-
2,902
2,461
2,902
-
441|**Total**
**£**
2,902
10,500
13,402
2,461
4,433
8,969
441|
|---|---|---|---|
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