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2025-07-31-accounts

Charity registration number 1166388 (England and Wales)

Company registration number 09664738

NORTHERN DANCE

(A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

NORTHERN DANCE (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees D Leonard T Morgan Charity number (England and Wales) 1166388 Company number 09664738 Registered office C/O RMT Accountants & Business Advisors Ltd Gosforth Park Avenue Newcastle upon Tyne United Kingdom NE12 8EG Independent examiner RMT Accountants & Business Advisors Ltd Gosforth Park Avenue Newcastle upon Tyne NE12 8EG

NORTHERN DANCE (A COMPANY LIMITED BY GUARANTEE) CONTENTS

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Page
Trustees' report 1 - 3
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 12
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NORTHERN DANCE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 JULY 2025

The trustees present their annual report and financial statements for the year ended 31 July 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles, the Companies Act 2006 and "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

Charity objective

The charity's objective is the advancement of the arts (the visual and performance art in all its forms including dance, decorative and visual arts, literature, film, theatre, music, sculpture and photography) and the education of the public in the arts particularly but not exclusively by public performances, workshops, exhibitions and other similar activities.

Charity aims

Northern Dance's overall aim is to advance the arts and educate the public with a focus on ballet and contemporary dance in the north of England and further afield.

We have a distinctly northern perspective, drawing theme, talent and collaborations from the north of England and celebrating the existing and emerging creative talent in our region. Our ambition is to become a leading dance institution that promotes and represents dance and art in the north, to stand alongside the BALTIC Centre for Contemporary Arts and The Glasshouse (formerly Sage Gateshead) as both charities promote excellence in their fields of contemporary art and music.

Northern Dance will provide opportunities for the public to see, engage and participate in contemporary dance and enrich their lives; for professional and aspiring dancers to stay in the north east; and for our own organisation and other dance organisations to create high quality, excellent work.

Public benefit

The trustees confirm that they have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the charity.

Charitable activities

Our activities will include

NORTHERN DANCE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 JULY 2025

ACHIEVEMENTS AND PERFORMANCE

The Charity has completed its ninth year since establishment.

A number of dancers and choreographers continue to be engaged on a consultancy basis with development work ongoing for various projects.

This year has brought more attention to the dance company and alongside visits from the Mayor of the North East and her team from the North East Combined Authorities, we also performed to sell out audiences over three nights in May 2025 two original works, as a culmination of the work developed around the ‘Angels and Dreams’ theme.

Further on-going collaboration with others, including experts in innovative digital media from Northumbria University. This includes Northern Dance being at the forefront of the real time use of cutting-edge motion tracking and projection technology in dance performance. ‘Ephemera’ continues to be presented to live audiences in short film form and made available on the Northern Dance website for viewing. We continue to develop our expertise in this specialist area combining dance and technology. This will be the basis of future projects for the medium term.

We have also been developing our relationship with Kings international Dance Academy, providing their undergraduate students experience of a professional dance company environment, with students attending classes and workshops. More locally we have been engaging with younger dancers, again to give them some experience of what a dance career may entail. This is an area that we are looking to develop in the future and hold more regular workshops with dancers from Kings and other academies.

Public classes have continued as well as inviting dancers to more advanced masterclass ‘workshops’. Significant work has also been underway in developing Northern Dance’s website and social media presence through Facebook and Instagram

Paper Dove Company (the principal donor to Northern Dance to-date) has developed a space under a longerterm lease in a warehouse in the Ouseburn area of Newcastle upon Tyne, part of which is sublet to Northern Dance as a purpose-adapted practice and performance area.

FINANCIAL REVIEW

Financial position

The charity made a net surplus of £3,346 (2024: deficit £300) and at the year end had total funds carried forward of £3,982 (2024: £636).

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. The charity will seek to build reserves as it becomes fully operational and gains wider donor support.

Risk factors

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

The charity is a company limited by guarantee constituted by Memorandum and Articles incorporated 1 July 2015.

Trustees

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

NORTHERN DANCE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 JULY 2025

D Leonard T Morgan

How decisions are made

The work of Northern Dance is controlled by its trustees. The trustees will also take professional advice where needed, and use this and other information gathered to make our decisions, which will be in trustee meetings following our constitution and governance best practice. We make decisions about what activity to deliver based on our available resources and those that have the biggest impact and benefit to the public.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees, who are also the directors of Northern Dance for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees' report was approved by the Board of Trustees.

T Morgan Trustee

Dated: 30 April 2026

NORTHERN DANCE (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF NORTHERN DANCE

I report to the trustees on my examination of the financial statements of Northern Dance (the charity) for the year ended 31 July 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

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 that in any material respect:

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 financial statements to be reached.

Stephen Slater (FCA) for and on behalf of RMT Accountants & Business Advisors Ltd Gosforth Park Avenue Newcastle upon Tyne NE12 8EG

Dated: 30 April 2026

NORTHERN DANCE (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JULY 2025

Unrestricted Restricted Unrestricted
funds funds funds
2025 2025 2024
Notes £ £ £
Income from:
Donations and grants 2 58,700 27,000 39,071
Charitable activities 3 947 - -
Total income 59,647 27,000 39,071
Expenditure on:
Charitable activities 4 56,301 27,000 39,371
Net income/(expenditure) for the year/
Net movement in funds 3,346 - (300)
Fund balances at 1 August 2024 636 - 936
Fund balances at 31 July 2025 3,982 - 636

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

NORTHERN DANCE (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET

AS AT 31 JULY 2025

2025
Notes
£
Current assets
Debtors
9
1,085
Cash at bank and in hand
4,823
5,908
Creditors: amounts falling due within
one year
10
(1,926)
Net current assets
Income funds
Unrestricted funds
2024
£
£
419
2,493
2,912
(2,276)
3,982
3,982
3,982
£
636
636
636

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 July 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The accounts were approved by the Trustees on 30 April 2026

T Morgan Trustee

Company Registration No. 09664738

NORTHERN DANCE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

Charity information

Northern Dance is a private company limited by guarantee incorporated in England and Wales. The registered office is C/O RMT Accountants & Business Advisors Ltd, Gosforth Park Avenue, Newcastle upon Tyne, NE12 8EG, United Kingdom. In the event of the charity being wound up, the liability in respect of guarantee is limited to £1 per member of the charity.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.The Board has concluded that the going concern assumption is appropriate in preparing these financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by a donor or when funds are raised for particular restricted purposes. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

NORTHERN DANCE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

(Continued)

Support costs are those cost incurred that assist the work of the charity but are not directly incurred by the charitable activities. These cost are allocated between cost of raising funds and charitable activities. The basis on which support costs are allocated are set out in note 5.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Donations and legacies

Unrestricted
Restricted
funds
funds
£
£
Donations
58,700
-
Grants received
-
27,000
58,700
27,000
For the year ended 31 July 2024
39,071
-
Total
2025
£
58,700
27,000
85,700
Total
2024
£
39,071
-
39,071
39,071

NORTHERN DANCE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

3 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Activity
Charitable sales income 947 -
4 Charitable activities
2025 2024
£ £
Dancers 57,470 33,339
Pension costs 683 683
Clothing and equipment 4,885 700
Dancers' expenses 14,497 -
77,535 34,722
Share of support costs (see note 5) 4,566 3,449
Share of governance costs (see note 5) 1,200 1,200
83,301 39,371
5 Support costs allocated to activities
2025 2024
£ £
Telephone 393 366
Insurance 175 -
Bank charges 42 (60)
Repairs and maintenance 595 840
Travelling and subsistence 764 447
Legal and professional fees 1,398 877
General expenses 1,199 979
Governance costs 1,200 1,200
5,766 4,649
Analysed between:
Charitable activities 5,766 4,649

NORTHERN DANCE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

5
Support costs allocated to activities
Governance costs comprise:
Independent examination
(Continued)
2025
2024
£
£
1,200
1,200
1,200
1,200
(Continued)
2025
2024
£
£
1,200
1,200
1,200
1,200
1,200

All cost incurred have been in the pursuit of the objectives of the charity and thus all support costs have been allocated to charitable activities.

6 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year or during the prior year. None of the trustees had expenses reimbursed during the year or during the prior year.

7 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
1 1
Employment costs 2025 2024
£ £
Wages and salaries 29,000 29,000
Other pension costs 683 683
29,683 29,683

There were no employees whose annual remuneration was more than £60,000.

8 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

9 Debtors

2025 2024
Amounts falling due within one year: £ £
Prepayments and accrued income 1,085 419

NORTHERN DANCE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

10 Creditors: amounts falling due within one year

Trade creditors
Other creditors
Accruals and deferred income
2025
£
360
316
1,250
1,926
2024
£
885
145
1,246
2,276

11 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 August Incoming Resources At 31 July
2024 resources expended 2025
£ £ £ £
Angels and Dreams Fund - 27,000 (27,000) -

Angels and Dreams

During the year the charity received grant income restricted for the purpose of the deliverance of the Angels and Dreams dance project. This income was fully spent during the year.

12 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used.

At 1 August Incoming Resources At 31 July
2024 resources expended 2025
£ £ £ £
General funds 636 59,647 (56,301) 3,982
Previous year: At 1 August Incoming Resources At 31 July
2023 resources expended 2024
£ £ £ £
General funds 936 39,071 (39,371) 636

NORTHERN DANCE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

13 Related party transactions

Transactions with related parties

During the year the charity received donations totalling £54,200 (2024: £37,071) from Paper Dove Company Ltd, a company controlled by Trustee D Leonard. These donations are included as unrestricted donations as no restriction or conditions have been imposed by the donor.

During the year the charity received a corporate sponsorship of £500 (2024: £NIL) from RMT Accountants & Business Advisors Ltd, the company which acts as the Independent Examiner. These funds are freely given with no performance obligation or restriction and are therefore included within unrestricted donations.