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2021-03-31-accounts

Charity number: 1159627

ACS DANCE CENTRE

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2021

ACS DANCE CENTRE Contents Page For the year ended 31 March 2021

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

ACS DANCE CENTRE Report of the Trustees

For the year ended 31 March 2021

The Trustees have pleasure in presenting their report and the financial statements for 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The principal activity of the CIO is the teaching of dance and performing arts to the general public of all ages and abilities from beginners to potential professional dancers and dance teachers.

The objects of the charity are:

Statement on public benefit

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

Activities are offered to all ages of the public, with a non-exclusive focus on the Greater London and Essex areas. The trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 and have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.

In recognising that dance and performance promotes fitness, coordination and physical and mental health and wellbeing as well as fostering excellent team spirit. ACS Dance Centre offers the benefit of generous discounts to all children taking more than 4 classes per week as well as some additional 'free' classes and scholarships under certain circumstances. Pupils over the period of the pandemic have benefitted from over £2,000 of free classes.

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ACS DANCE CENTRE Report of the Trustees Continued

For the year ended 31 March 2021

ACHIEVEMENTS AND PERFORMANCE

Significant activities

The charity continued to provide high quality dance and performing arts tuition to the general public even through the challenges of the year. Students entered external examinations with over 16 full days of examinations, and students took part in an online Christmas compilation performance and 2 online dance competitions.

250 School age children between the ages of 3 and 21 attended ACS, 50 adult amateur dancers also attended either in regular group zoom classes or private lessons and 60 trainee dance teachers studied for their dance teaching qualifications during the period, a total of 360 students.

All dance examinations had a 100% pass rate with 98% of students achieving the top grade of between 90 and 100%.

ACS attended 2 inter-school external Dancesport and Freestyle competitions during the year; in Ballroom, Latin, Disco freestyle, one at National level where we had several overall winners.

The Blackpool ISTD Ballroom Grand finals weekend was unfortunately cancelled.

The vast majority of our pupils returned in September, although there was a totally new distanced and staggered timetable in place with cleaning gaps and limits on numbers per studio, which meant some classes were discontinued.

Diana took the initiative to start new full-time Intensive DDE Teacher Training courses in the daytimes, inspired by the need of professional dancers to gain qualifications over the pandemic and qualify to teach during their forced rest period from performing. The DDE Ballet Course started the first 6 weeks from September term, attracting 8 students from the UK and one from Portugal. This was followed by DDE Modern in October, Tap in January 2021 and another DDE Modern Course in February 2021. Some of these courses were in person where possible and some were entirely on Zoom with remote teams Exams permitted for the actual professional exam under the updated guidance. In all, combined with our original part-time DDE cohort, we have passed 35 professional candidates in unit 4 DDE exams since September, as well as 6 Advanced 1 and 2 candidates. There was a 100% pass rate with most of these candidates gaining between 90 and 99%. These courses usually take 18 months to 2 years to complete, so we feel that this is a huge achievement and will continue to provide this service if there is interest from professional dancers.

From March 2020 ACS gave free video class downloads to all students and once classes resumed has still been able to donate just over £2000 of free classes and remain true to the scholarships for the Boys awarded for 2020. The restrictions on numbers per studio has affected the amount of classes we have been able to donate however.

Diana's association with the Royal Opera House continues and ACS is still an Associated ROH Chance To Dance school, and Diana is still a Royal Opera House Chance To Dance Dance Artist, with our latest joint outreach project, started last year, deferred to start in April 2021 with the 2020 selected Cohort who were unable to access the project through lock-down.

ACS were able to support staff and freelance teachers throughout the pandemic by either the furlough scheme or providing freelance zoom teaching work alongside regular zoom staff meetings, and quiz nights from their homes or the studio.

The most notable success of 2020, for which we are immensely proud was that ACS Dance Centre was awarded the Overall Winner of DANCE SCHOOL OF THE YEAR 2020. This was awarded during an online ceremony streamed across the world via YouTube, and with dedications and comments from Angela Rippon MBE, as well as many other Dance Industry judges selected from dance leaders and Choreographers. The nominations and entries were truly global, and ACS won against a tough field of outstanding entries from Australia, Dubai, America and many European countries as well as the UK.

Fundraising activities

The trustees continue to allocate some of the net proceeds from events described above, to the Scholars Fund, which is used to assist gifted and talented students, with audition preparation lessons and are also building reserves for future projects. We received donations and some with gift aid during the pandemic.

From 2020-2021 ACS gave out over £2K in scholarship classes and received £84 in subsidised class fees from the Royal Opera House as an associated school, part of the ROH Chance To Dance outreach project for the bursary student.

The charity received £90 donations from The Giving Machine" and Virgin Giving and £74 from Amazon Smile and Easy Giving.

In August, the Prudential Ride London charity bike ride was cancelled, however ACS have received 3 runner places for the Autumn 2021 London Marathon instead and look forward to the runners success in fund raising.

The trustees have an ongoing strategic funding plan, to incorporate income from a cross section of sources, normal trading, donations, and bequests and in the future inclusion of grants from external funders for specific new projects.

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ACS DANCE CENTRE Report of the Trustees Continued

For the year ended 31 March 2021

FUTURE PLANS

FINANCIAL REVIEW

Financial position

The statement of activities shows income of £218,499 for the period with net outgoing of resources of

£194,875. The income includes £73,538 of Covid government grants. Although incoming resources shrank due to the pandemic, a certain amount of expenditure was also reduced.

Impact of Covid

The pandemic had moderate impact on the operations of the charity. The trustees were able to adapt to providing online classes without too much difficulty. In addtion the government grants helped the charity financially and therefore there was no adverse affect on the charity.

Reserves

All net incoming resources are spent maintaining its charitable objectives through the provision of tuition, maintaining the studios and equipment, or kept as reserve income for emergencies.

The trustees remain committed to maintaining enough reserves in the event of unforeseen circumstances arising such as future pandemics. They are currently targeting an amount equivalent to 3 months operating expenditure. This policy is subject to a regular review of finances. Unfortunately the business interruption insurance claim was unsuccessful.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The governing document for ACS Dance Centre is the Constitution of a Charitable Incorporated Organisation whose only voting members are its Trustees ('Foundation' Constitution). Prior to becoming a charity, the Dance Centre operated as Anthony Clifford Studios and all the dance and teaching activities from the original company were transferred to the charity with effect from 1 January 2015. The Centre is also known as Anthony Clifford Studios (ACS).

Recruitment and appointment of trustees

Any person over the age of 18 years who is willing to act as a Trustee, and who would not be disqualified from acting under the provisions of the Constitution, may be appointed to be a Trustee by a decision of the Trustees.

Trustees are normally appointed by the existing trustees directly from and within the charity's sector of operation. There shall be a minimum of 3 trustees with no maximum. One third of the trustees must retire from office at each Annual Meeting at which the accounts are adopted. Retiring trustees are eligible for re-election. New trustees receive induction from existing trustees.

A trustee may not be employed by or receive any remuneration from the CIO as a trustee, but may receive a benefit from the CIO as a beneficiary of the CIO. Trustees may also receive repayment for expenses incurred on charity business and may take part in the normal trading and fundraising activities of the CIO on the same terms as members of the public.

If the CIO is wound up, each Member of the CIO is liable to contribute to the assets of the CIO such amount (but not more than £1) as may be required for payment of the debts and liabilities of the CIO.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Covid Risk assessments have been done and updated as guidance changed throughout this year.

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ACS DANCE CENTRE Report of the Trustees Continued For the year ended 31 March 2021

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity ACS DANCE CENTRE Charity registration number 1159627 Principal address 66 Albert Road Romford Essex RM1 2PP

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mr A Fennell Mr C Jolly Mr R Crowther Ms N Moura-Lunn Ms R Fennell Independent examiners Jamal Arshad FCCA JA Associates (UK) Ltd Chartered Certified Accountants 1-4 The Parade, Monarch Way Ilford, Essex IG2 7HT Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Solicitors Bates Wells & Braithwaite London LLP 10 Queen Street Place London EC4R 1BE

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 20 December 2021 Mr R Crowther

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ACS DANCE CENTRE

Independent Examiners Report to the Trustees

For the year ended 31 March 2021

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

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 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 examiners 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 that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Jamal Arshad FCCA JA Associates (UK) Ltd Chartered Certified Accountants 1-4 The Parade, Monarch Way Ilford, Essex IG2 7HT

20 December 2021

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ACS DANCE CENTRE Statement of Financial Activities

For the year ended 31 March 2021

Notes
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Adult Classes
Child Classes
Studio hires
Teacher training
Other trading activites
4
Fund raising events
Shop income
Investments
5
Bank interest receivable
Other income
6
Other income
Total
Expenditure on:
Raising funds
7
Costs of generating donations
and legacies
Charitable activities
8/9
Administration
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
90,674
10,860
65,739
5,160
46,005
-
-
13
48
218,499
(84)
(194,791)
(194,875)
23,624
20,440
44,064
2020
£
3,270
19,395
140,674
30,650
28,040
119
19,124
9
2,212
243,493
(14,915)
(231,118)
(246,033)
(2,540)
22,980
20,440

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ACS DANCE CENTRE Statement of Financial Position

As at 31 March 2021

Notes 2021 2020
£ £
Fixed assets
Tangible assets 15 3,860 4,702
3,860 4,702
Current assets
Debtors 16 972 8,783
Cash at bank and in hand 51,749 11,614
52,721 20,397
Creditors: amounts falling due within one year 17 (12,517) (4,659)
Net current assets 40,204 15,738
Total assets less current liabilities 44,064 20,440
Net assets 44,064 20,440
The funds of the charity
Unrestricted income funds 18 44,064 20,440
Total funds 44,064 20,440

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Mr C Jolly Trustee

20 December 2021

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ACS DANCE CENTRE Notes to the Financial Statements

For the year ended 31 March 2021

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011.

ACS DANCE CENTRE meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern and accordingly the accounts have been prepared on a going concern basis.

Statement of cash flows

The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charity is small.

Funds

The charities funds are split between restricted and unrestricted.

Unrestricted funds: All donations are considered unrestricted unless specifically stated by the donor.

Unrestricted funds comprise the accumulated surplus or deficit on the statement of financial activities which are available for use at the discretion of the trustees in furtherance of the objectives of the charity.

Restricted funds: These are assigned by the donor, or the terms of the appeal, specified by a particular country or project. The donation and income deriving from them will be used in accordance with the specific purposes.

Designated Scholars Fund

This fund was generated by fundraising events. The Trustees plan to use this fund for an annual Scholarship to an eligible student and to subsidise student expenses for auditions.

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure.

Costs of generating funds

Costs of generating funds are costs incurred in attracting voluntary income / fundraising.

Costs of generating voluntary income: The costs incurred in seeking voluntary contributions.

Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value added tax (VAT) is not recoverable by the company, and is therefore included in the relevant costs in the statement of financial activities.

8 of 17

ACS DANCE CENTRE Notes to the Financial Statements Continued

For the year ended 31 March 2021

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery - 10% straight line Fixtures and Fittings - 10% straight line

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Pensions

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Winding up or dissolution of the charity

The Charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to ACS Dance Centre.

Cash and Cash equivalents

The charity only considers cash in hand as cash at bank which is immediately available as cash equivalents.

2. Income from donations and legacies

Unrestricted funds
Donations received
Grants received
2020
2021
£
£
3,270
17,136
-
73,538
3,270
90,674

Analysis of grants received

2021
£
CJRS Support Grant 33,180 -
LB Havering Covid Grant 40,358 -
73,538 -

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ACS DANCE CENTRE Notes to the Financial Statements Continued

For the year ended 31 March 2021

3. Income from charitable activities

Unrestricted funds
Adult Classes
Income from charitable
activities
Child Classes
Income from charitable
activities
Studio hires
Income from charitable
activities
Teacher training
Income from charitable
activities
ncome earned from other activities
Fund raising events
Shop income
nvestment income
Unrestricted funds
Bank interest receivable
ther income
Unrestricted funds
Other income
2021
£
10,860
65,739
5,160
46,005
127,764
2021
£
-
-
-
2021
£
13
13
2021
£
48
48
2020
£
19,395
140,674
30,650
28,040
218,759
2020
£
119
19,124
19,243
2020
£
9
9
2020
£
2,212
2,212

4. Income earned from other activities

5. Investment income

6. Other income

10 of 17

ACS DANCE CENTRE Notes to the Financial Statements Continued

For the year ended 31 March 2021

7. Expenditure on generating donations and legacies

Unrestricted funds
Donations
osts of charitable activities by fund type
Unrestricted funds
Administration
Staff costs - wages &
salaries
Staff costs - social security
costs
Finance
Premises
Marketing
Governance costs
Audit fees
osts of charitable activities by activity type
Support costs
Administration
Analysis of support costs
Administration
Administration
Finance
Premises
Marketing
Governance costs
2021
£
84
84
2021
£
14,408
128,251
1,571
641
43,623
3,870
2,427
194,791
194,791
2021
£
194,791
2021
£
144,230
641
43,623
3,870
2,427
194,791
2020
£
14,915
14,915
2020
£
16,721
147,908
2,660
675
55,675
5,019
2,460
231,118
231,118
2020
£
231,118
2020
£
167,289
675
55,675
5,019
2,460
231,118

8. Costs of charitable activities by fund type

9. Costs of charitable activities by activity type

10. Analysis of support costs

11 of 17

ACS DANCE CENTRE Notes to the Financial Statements Continued

For the year ended 31 March 2021

11. Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2021 2020
£ £
Auditor's fees 2,427 2,460

12. Staff costs and emoluments

Total staff costs for the year ended 31 March 2021 were:

Total staff costs for the year ended 31 March 2021 were:
2021 2020
£ £
Salaries and wages 70,771 79,169
Social security costs 1,571 2,660
Pension costs 1,044 1,935
73,386 83,764
2021 2020
Number of Employees 7 8
7 8

No employees received emoluments in excess of £60,000.

Key management personnel remuneration for the year was £51,747 (2020:£53,700).

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ACS DANCE CENTRE Notes to the Financial Statements Continued For the year ended 31 March 2021

13. Trustee remuneration and related party transactions

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 2021.

RELATED PARTY DISCLOSURES

£36,000 (2020:£36,000) was charged to the SOFA during the period for rental of the property to landlords Mr. & Mrs. Lunn.

Mr & Mrs Lunn control Anthony Clifford Studios Limited. During the year the company provided services for the sum of £6,096 (2020:£8,208).

Mrs Lunn, the daughter of C Jolly is a member of staff and received remuneration during the year from the charity as part of her contract of employment of £28,600 (2020:£31,200).

Mr Lunn, the husband of Mrs Lunn, received remuneration during the year from the Charity as part of his contract of employment of £23,147 (2020:£26,100).

L Crowther the spouse of R Crowther is a member of staff and received remuneration during the year from the charity as part of her contract of employment of £8,137 (2020:£9,360).

14. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

15. Tangible fixed assets

Plant and Fixtures and
Cost or valuation Machinery Fittings Total
£ £ £
At 01 April 2020 5,630 2,800 8,430
At 31 March 2021 5,630 2,800 8,430
Depreciation
At 01 April 2020 2,401 1,327 3,728
Charge for year 563 279 842
At 31 March 2021 2,964 1,606 4,570
Net book values
At 31 March 2021 2,666 1,194 3,860
At 31 March 2020 3,229 1,473 4,702

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ACS DANCE CENTRE Notes to the Financial Statements Continued

For the year ended 31 March 2021

16. Debtors

Amounts due within one year:
Other debtors
2021
2020
£
£
972
8,783
972
8,783

17. Creditors: amounts falling due within one year

Trade creditors
Other creditors
Accruals and deferred income
2021
£
-
10,717
1,800
12,517
2020
£
390
2,089
2,180
4,659

18. Movement in funds

Unrestricted Funds

Unrestricted Funds
Balance at Incoming Outgoing Balance at
01/04/2020 resources resources 31/03/2021
£ £ £ £
Designated
Scholars Fund 8,951 - - 8,951
General
General 11,489 218,499 (194,875) 35,113
20,440 218,499 (194,875) 44,064
Unrestricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/04/2019 resources resources 31/03/2020
£ £ £ £
Designated
Scholars Fund 10,464 374 (1,887) 8,951
General
General 12,516 243,119 (244,146) 11,489
22,980 243,493 (246,033) 20,440

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ACS DANCE CENTRE Notes to the Financial Statements Continued

For the year ended 31 March 2021

Purpose of unrestricted Funds

Scholars Fund Annual scholarship fund

General

Unrestricted funds are available to spend on activities that further any of the aims of the charity.

Designated Scholars Fund

This fund was generated by fundraising events. The Trustees plan to use this fund for an annual Scholarship to an eligible student and to subsidise student expenses for auditions.

19. Analysis of net assets between funds

Unrestricted funds
General
General
Previous year
Unrestricted funds
General
General
Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
3,860
40,204
44,064
3,860
40,204
44,064
Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
4,702
15,738
20,440
4,702
15,738
20,440

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ACS DANCE CENTRE Detailed Statement of Financial Activities

For the year ended 31 March 2021

INCOME AND ENDOWMENT
Donations and legacies
Donations
Grants Receivable
Charitable activities
Income From Charitable Activities (Adult
Classes)
Income From Charitable Activities (Child
Classes)
Income From Charitable Activities (Studio Hires)
Income From Charitable Activities (Teacher
Training)
Other trading activities
Fund Raising Events
Ticket And Refreshment Sales
Investments
Bank Interest Receivable
Other income
Other Income
Total incoming resources
EXPENDITURE
Raising donations and legacies
Donations
SUPPORT COSTS
Administration
Administration (Administration)
Staff Costs - Wages & Salaries (Administration)
Staff Costs - Social Security Costs
(Administration)
Finance
Finance (Administration)
Premises
Premises (Administration)
£
2021
17,136
73,538
90,674
10,860
65,739
5,160
46,005
127,764
-
-
-
13
13
48
48
218,499
(84)
(84)
(14,408)
(128,251)
(1,571)
(144,230)
(641)
(641)
(43,623)
(43,623)
£
2020
3,270
-
3,270
19,395
140,674
30,650
28,040
218,759
119
19,124
19,243
9
9
2,212
2,212
243,493
(14,915)
(14,915)
(16,721)
(147,908)
(2,660)
(167,289)
(675)
(675)
(55,675)
(55,675)

Marketing

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This page does not form part of the statutory financial statements

ACS DANCE CENTRE

Detailed Statement of Financial Activities Continued

For the year ended 31 March 2021

Marketing (Administration)
Governance costs
Audit Fees (Administration)
Total resources expended
Net Income
(3,870)
(3,870)
(2,427)
(2,427)
(194,875)
23,624
(5,019)
(5,019)
(2,460)
(2,460)
(246,033)
(2,540)

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This page does not form part of the statutory financial statements