REGISTERED CHARITY NUMBER: 1169065
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 202S
FOR
VISTA TWISTERS
Mccabe Ford Williams
Chartered Accountants
Chiirltoii House
Dour Street
DOVER
Kent
CT16 IBL

VISTA TWISTERS
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THF. YEAR F.NDF.D 31 JULY 2025
Page
Referenee and Admimistrative Details
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Finaneial Statements
7 to 12
Detailed Statement of Financial Aetivities
13

VISTA TWISTERS
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 JULY 2025
TRUSTEES
D J Harcourt (Chairman)
Ms S L Kemp {Programme Coordinator)
G S Watson (appointed 14.5.25)
PRINCIPAL ADDRESS
CIO 32 Peak Drive
Eastry
SANDWICH
Kent
CT13 ODZ
REGISTERED CHARITY
NUMBER
1169065
INDEPENDENT EXAMINER
Mccabe Ford W'illiams
Chartered Accoui)tai)ts
Charlton House
Dour Street
DOVER
Kent
cr16 IBL
Page I

VISTA TWISTERS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2025
Tl)e trustees present their report with the financial statements ol'the charitv for the year ei)ded 31 Julv 2025. The trustees
have adopted the provisions of Accountingy aiid Reportingl b), Charities.. Statetnent of Recoinmeiided Practice applicable
ro charities preparing their accounts in accordance ￿1th the Financial Reporting Siandard applicable in the UK and
Republic of Ireland (FRS 102) {effective l January 2019).
Vista Twisters fomied as a Charitable Incorporated Organisation (CIO) on 6 September 2016 and started operating on
12 October 2016 w,hen the asseis of Vista Twisters, a club, were transferred ro it. This report refers ro Ihe eighth full year
of tsperatioii for the CIO.
OBJECTIVES AND ACTIVITIES
Objecti>e5 aims
To provide and promote community participation in healthy recreation by providing facilities and coaching for the sport
of cheerleading and related gjmnastics activities.
Signifieant activities
Vista Twi5ter5 offer5 5POrtin¥ and recreational activities that by their nature contribute to improving physical and meiital
health of all who take part. There are significant social benefits by being part of a well governed and administered
voluniary, club that creates a sociable environment, promotes teamwork and togeihemess.
Season 15 {2024-25) began with significgnt loss of athletes due to retirements, university plgcements and sonie loss of
interest. This, combined with a relatively quiet try out period, meant starting the season with 160 athletes compared to
tl)e season end athlete list of 181. There was also a drop in athletes takin¥ up additional teams {¢rossoversl. Researcl)
suggested that the cost of living and athlete commitment played a key part in reducing active athlete numbers.
Reduced numbers mean less income for an organisation that aims to break even and reinvest any surplus. Loss of a key
da￿1￿£ hirer also impacted on turiiover.
Competitively the club had a J(T eat year capped b)J achieving a World Championship Bronze medal in the Senior co-ed
Level 5 division iii the USA iii April 2025. Capturing a M'orlds ulobe in the club's 4th year competin¥ in the USA 15
unprecedented. A huge achievementl The club increased the number of events in season 15 taking part in 14 events and
Climpetitions across the UK, including a second visit to Germany, as well as the World Championships in Florida.
Public benefit
Development plans and business performance monitoring helps the CIO to continue 10 deliver a diverse programme that
is made more accessible by keeping traiiiinu fees low and offering a wide range of free 'come and try, opportunitie5.
path￿,a5,S exist to take pre-school children froni play to spons perfomiance at the highest levels.
Tl)e Club continues to work where possible witl) local schools (Dovei/FolkestonelAshford). Kent Sport and other
agencies to expand activities and lake part in ¢ommunity events. The CIO and trustees pay fvll regard to public benefit.
Staff and volunteers
Without volunteers the ¢haritylclub would simply noi exist. The building operation and business model relies on
volunieer coaches and 8UPPOrt staff, which now nuinbers 18 coaches, 12 jui)ior coaches ai)d 10 support staff. This
eiiables tlie club to keep fees a5 low as possible and pay ruiining cost5. VT fees are reco¥nised by otlier prograniTlleS as
probably the cheapest in the UK, for a spon that has a reputation for being expensive.
ACHIEVEMENTS AND PERFORMANCE
Charitable aetivities
Season 15 ended with 163 competitive athletes competing in 14 teams age 4 - Adult which means retention has been
very good, with some new additions over the period. Recreational and tumbling sessions have been well gttended
throughout the year.
The profile of the club is higher thaii ever particularly since se¢uring a World Championship Bronze medal. There are
athletes travelling from all around the region to be part of the club and a link with Canterbury Universiry has meant
athletes from other piogranimes niay.jtsin the club, so tliej. can Lontiiiue their sport when awa), froin their home tOm￿s.
Showcase 2025 again saw maximum aitendances and the club Awards Night atiracied 225 guests.
Page 2

VISTA TWISTERS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2025
FINANCIAL REVIEW
Finaneial position
At J l July 2025 the charity held unrestricted reserves of £145,188 (2024 £155,179).
It should be noted tl)at the club retaiiis advanced pa}'Ineiits on behalf of Ineinbers to pay 5igFnificaiit competitioii enlry
fe¢s across the season, in¢luding a large budget to compete at the Cheerleading World Chgmpionships in the USA.
Reserve5 policy
The reserves policy of the charity is adjusted to reflect the demands of the business.
It must again be recognised M'ithiii this aniiual report that tl)e support of volunteers and committed faniilies makes the
charity sustainable and keeps fees affordable in an expensive sport.
The 5POrt of cheerleadiiig continues to ¥row significantly acros5 UK aiid Europe. The club lias again qualified for
Worlds 20?6: plus a new international event ￿111 take place in Lisbon in 2026 with VT having 3 teams qualify'ing. Event
providers require even earlier entries lin the first 4 months of the season) and entry fees coniinue to increase.
Consequently, the club must mana&Te finances carefully as paymeiits from families are spread acr055 12 months.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing documenL a constitution, and constitutes a Chariiable Incorporared
Otganisation. The Charity has the benefits of limited con)paiiy status without the iequirement to file retUTns to
Companies House.
Reeruitrnent and appointment of new trustees
Triistee vacancies are advertised, and applicgnts must first pass a formal interview before being allocated a post. At
every annual general meeting, one-lhird of the charity trustees shall reiire from office. The trustees that have been
longest in office since their appointment sliall retire first. Tliere will be no niore than twelve trustee5 at aiiy one tinie and
no less than three. The chair may be elected for a tenn of one year on a maximum of three occasions. Other officers may
be elected for a one year term on a maximum of six occasions.
These terms have been breached as the current chair has exceeded the maximum term and no trnstee has retired from
office at the latsst AGM. The irustees are aware of this and will take action to address it.
2710512026
Approved by order of the board of trllstees on ............................................. and signed on it5 behalf by..
D J Harcourt- Trustee
Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
VISTA TWISTERS
Indepenilent examiner's report to the trustees of Vista Twisters
report to the charity tti]Stees on my examination of the accounts of Vists Twisters (the Trust) for the year ended
J l July 2025.
Responsibilitie5 and basi5 of report
As the chariry trustees of the Trust you are responsible for the prepargtion of the accounts in accordance with the
requiren)ents of the Charities Aet 2011 I'the Act'}.
I repon in respect L)f my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out
my examination I have followed all applicable Directions given by the Charity Commission under Seciilin 145{5)(bl of
the Act.
Independent examiner's st#tement
Since your charity's gross income exceeded £250,000 your exaniineT must be a member of a listed body. I can cot]fir
thai l am qualified to undertake the examination because l am a member of the Instiiute of Chartered Accountants in
England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in conneciion with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or
the accounis do not accord w'ith those records; or
the account5 do not coinpl}' with tl)e applicable requireineiits conceTningF the fom] 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 noi a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection ￿'1th the examination to which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
l D Pascall FCA
Mccabe Ford Williams
Chartcred Accountants
Charlton House
Dour Street
DOVER
Kent
CT16 IBL
Date..
Page 4

VISTA TWISTERS
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2025
2025
Total
funds
2024
Total
funds
Ui)restricted
fuiid
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Regisiration. coaching and competition fees
Giants and fundraising
228.242
14,705
59,316
11,547
287,558
26,252
301,lil
48.043
Total
242,947
70,86i
313,810
349,174
EXPENDITURE ON
Charitable activities
Regisiration, coaching and competition fees
146,608
68,650
215,258
209,311
Operating costs
108,349
721
109,070
104,834
Total
254,957
69,371
324,328
314,145
NET INCOMEI(EXPENDITURE)
Transfet% betTrTreen funds
(12,010)
2,019
1,492
(2,019)
(10,518)
35,029
Net movement in funds
(9,991)
(527)
(10,518)
35,029
RECONCILIATION OF FUNDS
Total funds brought fonvard
155,179
2,109
157,288
122,259
TOT AL FUNDS CARRIED FORWARD
145,188
1,582
146,770
157,288
The notes fonn part of these financial statements
Page 5

VISTA TWISTERS
BALAf44CE SHEET
31 JULY 2025
2025
Total
funds
2024
Total
funds
Ui)restricted
fuiid
Restricted
funds
Notes
FIXED ASSETS
TaiibFible as5et5
26,521
1,582
28,103
20,286
CURRENT ASSETS
Stock
Debtors
Casli at bank
950
20,334
110,252
950
20,484
110,102
950
28,460
116,606
150
(150)
131,536
131,536
146,016
CREDITORS
Amounts falling due within one year
(12,869)
(12,869)
19,014)
NET CURRENT ASSETS
118,667
118,667
137,002
TOTAL ASSETS LESS CURRENT
LIABILITIES
145,188
1,582
146,770
157,288
NET ASSETS
145,188
1,582
146,770
157,288
FUNDS
Unresiricted funds
Restricted funds
145,188
1,582
155.179
2,109
TOTAL FUNDS
146,770
157.288
The financial statements were approved by the Board of Trustees and authorised for issue
2710512026................................... and w'ere signed on its behalf by..
on
D J Harcourt- Trustee
The notes fonn part of these financial statements
Page 6

VISTA TWISTERS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
STATUTORY INFORMATION
Vista Twisters is a Charitable Incorporated Organisation registered in En(Tland. The charity's registered llUTnber:
principal address and nature of operaiions can be found in the Report of the Trustees and on page l.
On I l November 2019, the charity moved into a new premises at The Base, Unit 2, Hollow Wood Road, DoveT,
Kent. CTI 7 OUB.
The preseiitation currency of the financial ststements is the Pound Sterling (£).
ACCOUNTING POLICIES
Basis of preparing the financial statements
The fiiiancial statemeiits of tlie charity-. which is a public benefit entity uiider FRS 102, have been prepared iii
accordance ￿'1th the Charities SORP IFRS 102} 'Accounting and Reporting by Chgrities. Staienient of
Recommended Praciice applicable to charities preparing their accounts in accordance with ihe Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective l Jaiiuary 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK aiid Republic of
Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost
convention.
Financial reporting standard 102- redueed disclosure exemptions
The charity has taken advantage of the followiiig disclosure exemptiun in piepaiing these financial statements, as
permitted by FRS 102 'Th¢ Financial Reporting Standard applicabl¢ in th¢ UK and Republic of Ireland,:
the requirenients of Section 7 Statenient of Cash Flows.
Goin2 eoncern
No Tnaterial uncertainties exist regarding the cliarity and on this basis the a5se5smeiit of the trustees 15 that the
charity is a going concern.
Income
All income is recognised in the Statement of Financial Aciiviiies once the chariry has entitlement to the funds. it
is probable that the income will be received ai)d the amoui)t can be Ineasured reliably.
In accordance with the SORP, no amounts have been included in these financial statements io reflect rhe value of
services provided free of charge to Ihe charitj by volunteers.
Expenditure
Liabililies are recognised as expenditure as soon as there is a legal or consiructive obligation commitiing the
charity to that expenditure, it 15 probable that a traiisfer of econoinic benefits will be Tequired in settlemeiit and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all cosi related to the category. Where costs cannot be directly
attributed to particular headin¥5 they have beeli allocated to activities on a basi5 cor15lStent with the use of
resources.
Tangible fixed a55et5
Depreciation is provided ar the following annual rates in order to write off each asset over its estimaied usefvl
life.
Equipmeni
250/0 reducing balance
Fixtures and fiitings 25 /0 reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moviiig item5.
Taxation
The Charity is exempt from tax on its charitsble activiiie5.
Page 7
continued...

VISTA TWISTERS
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2025
ACCOUNTING POLICIES- eontinued
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
The charity provides coaching in schoolslacademies as part of its activities and su¢h a¢tivities are regard¢d as
part of the unrestricted funds.
Restri¢ted funds can only be used for panicular restri¢ted purposes within the objects of the charity. Restrictions
arise when specified by the donor or ￿'hen funds are raised for particular restrictsd purposes.
TRVSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 July 2025 nor for the year ended
31 Julv 2024.
Trustees expeThses
During the year no trustees were reimbursed for expenses {2024 - £nil).
STAFF COSTS
No employees received emoluments in excess of £60.000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
funds
Toial
funds
INCOME AND ENDOWMENTS FROM
CharitAblc aetivities
Rcgistration, coaching and competition fees
Grants and fijndraising
247,788
32,944
53,343
15,099
301,131
48,043
Total
280,732
68,442
349,174
EXPENDITURE ON
Churithble activities
RegistTation, coachit]g and cotnpetition fees
145,177
64,134
209,311
Operating costs
104,130
704
104,834
Total
249,307
64,838
314,145
NET INCOME
Transfers between fund5
31,425
4,307
3,604
14,307)
35,029
Net movernent in fund5
35,732
(703)
35,029
RECONCILIA TION OF FUNDS
Total ￿ndS brought forward
119,447
2,812
122,259
TOTAL FUNDS CARRIED FORWARD
155,179
2,109
157,288
Page 8
continued...

VISTA TWISTERS
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2025
TAP4GIBLE FIXED ASSETS
Fixtures
and
fittings
Equipment
Totals
COST
At l August 2024
Additions
66,845
2,515
7.179
14,668
74.024
17,183
At 31 July 2025
69,360
21,847
91,207
DEPRECIATION
At l August 2024
Charge for year
53,738
9.366
5,246
4.120
At 31 July 2025
53.620
9,484
63,104
NET BOOK VALUE
At 31 July 2025
15.740
12,363
28.103
At 31 July 2024
18,471
1,815
20,286
STOCKS
2025
2024
Stock of uniform and training wear
950
950
DEBTORS: AMOUNTS FALLING DUE WITHIN OP4E YEAR
2025
2024
Sundry debtors
20,484
28,460
CREDITORS: AMOUIYTS FALLING DUE WITHIN Of4E YEAR
2025
2024
Income received in advance
Accrued expenses and sundry creditors
5,575
7.294
3,787
5,227
12,869
9,014
io.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows..
2025
2024
Within one year
Betiveen one and five years
In more tl)an five years
45,600
182.400
190,000
45,600
182.400
235,600
418,000
463,600
Page 9
continued...

VISTA TWISTERS
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2025
MOVEMENT IN FUNDS
Net
moveTnent
in funds
Transfers
bet￿een
fvnds
At
31.7.25
At 1.8.24
Vnrestricted fund5
General fund
155.179
112.010}
2.019
145.188
Restricted funds
Kent Community Foundation
World Chanipionships
2.109
{5271
2,019
1,582
{2,019}
2.109
1,492
{2,019}
1,582
TOTAL FUNDS
157,288
110,5181
146,770
Net movement in funds, included in the above are as follows-
Iiicoming
resources
Resources
expended
mOve￿ent
in funds
Unrestricted fund5
General fund
24?,947
(254,957}
112,010}
R¢5trict¢d funds
Kent Communitv Foundation
World Cliampionships
{5?7}
168.844)
{5?7}
2.019
70.863
70,863
169,371 }
1.492
TOTAL FUNDS
313,810
(324,328)
110,518)
Comparatives for movement in funils
Net
movemeni
in funds
Traii%fers
beiween
funds
Ai
31.7.24
At 1.8.23
Unrestricted funds
General fvnd
119,447
31,425
4,307
155,179
Restrieted funds
Kent Commiinity Foundation
World Championships
2,812
{7031
4,307
2,109
{4,307}
2.812
3,604
{4,307}
2.109
TOTAL FUNDS
122,259
35,029
157,288
Page 10
continued...

VISTA TWISTERS
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2025
MOVEMENT IN FUNDS- eontinued
Comparative net movement in funds, included in the above are as folloM's'.
Incoming
resources
Resources
expended
Movement
in funds
Unrcstrietcd funds
Gencral fvnd
280,732
(249,307)
31,425
Re5trieted funds
Kent Commiinity Foundation
World Championships
{7031
164,135}
{7031
4,307
68,442
68,442
(64,838}
3,604
TOTAL FUNDS
349,174
(314,145)
35.029
A cU￿t￿l year 12 months and prior year 12 Tnonths combined position is a5 follows..
Net
moveTnent
in ￿ndS
Transfers
between
nds
At
31.7.25
At 1.823
Unrestricted fund5
General fund
119,447
19,415
6,326
145,188
Re5trieted funds
Kent Communitv Foundaiion
World Chainpionships
2.812
{1,2301
1.582
{6.326}
2,812
5,096
{6,326}
1,582
TOTAL FUNDS
122,259
24,511
146,770
A current year 12 moiiths and prior year 12 months combined net movement in ￿nds, included in the above are
as follom's..
Iiicojning
resources
Resources
expended
Movejnent
in funds
Unrestricted fund5
General fund
523,679
(504,264}
19,415
Restricted funds
Kent Community Foundaiion
World Chanipionships
{1.230}
(132.979}
{1,230}
6,326
139.305
139.J05
(134.209}
5.096
TOTAL FUNDS
662,984
(638,473}
24,511
World Championships.. The ftinds received are spent on competition ¢osts which include travel, accommodation
and uniforms. For the latest 'Worlds" the income ai)d sponsorship was more than anticipated, and exceeded the
costs incurred. The SUTpIu5 ha5 beeli reallocated back to the club.
Pagell
continued...

VISTA TWISTERS
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2025
MOVEMENT IN FUNDS- eontinued
Kent Community Foundation.. £5,000 was received in 2022 to assist with the purchase of mats for use to Start a
club in Folkestone. The fund balance is reduced in line with the depreciation being charged in the accounts on
those mats.
12.
RELATED PARTY DISCLOSURES
Two donations were received during the year totalling to £1 0,500 from Samphire Cargo, of which truste¢ G S
Watson is a director. These were unrestrictsd.
Page 12

VISTA TWISTERS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2025
2025
Total
funds
2024
Total
fui)ds
Unrestricted
funds
Restricted
funds
INCOME AND ENDOWMENTS
Charitable aetivities
Registratioii fees
Traiiiing fees
Coaching and classes
Competiti011s
Grant5, fundraising and donations
Uniform and merchandise sales
Hall hire
8,325
156,632
5,090
37,631
14,705
9,212
11,352
8,325
156,632
5,090
96,921
26,252
9,238
11,352
8,181
111,329
6,436
122,636
48,043
20,662
31,887
59,290
11,547
26
242,947
70,863
313,810
349,174
Total incoming re50urees
242,947
70,863
313,810
349,174
EXPENDITURE
Charitable activities
Competition costs
Coaching co8(S
Trainiiig courses
Unifonn and merchandise
Travel and accomn)odation
84,351
17,638
225
30,758
12,212
61,493
368
145,844
18,006
225
33,761
15,998
149,329
15,072
3,i42
26,627
3,003
3,786
145,184
68,050
213,834
205,511
Operating cost5
Rent, rates and light and heat
Building Inaintenance
Insurance
Telephone and broadband
Stationern,. printing and postage
Sundry expeiises
Independent examiner fees
Management fees
tkpreeiation of tangible fixed assets
52,353
5,109
1,586
621
246
787
2,808
36.000
8,839
52,353
5,109
1,586
621
246
981
2,808
36,000
9,366
50,08?
5,180
1,422
583
796
1,367
2,640
36.000
6,764
194
527
108,349
721
109,070
104,834
Support costs
Finance
Bank charges
1,424
1,424
3,800
Total resources expended
254,957
69,371
324,328
314,145
Net income
(12,010)
1,492
(10,518)
35,029
This page does Iiot fotyn part of the Statutory financial statement5
Page 13