## **Trustees’ Annual Report for the period** **From 01.01.25 (Period start date) To 31.12.25 (Period end date) Charity name: Society for International Folk Dancing** ## **Charity registration number: 1189141** ## **Objectives and Activities** ||SORP
reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**(a)To preserve folk dances of all peoples and make them**
**known, and encourage the practice of them in traditional**
**form.**
**(b) To promote the knowledge and practice of folk dances by**
**appropriate means such as courses and demonstrations.**
**(c) For the public benefit to provide and encourage research**
**into and study of the origin, development and traditional**
**practice of all folk dances.**
**(d) To encourage the performance, playing and collection of**
**and research into international folk dance music, with**
**particular regard to traditional styles**.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17
and 1.19|**The Society’s groups have run classes and workshops, for**
**which the Society provides and subsidises teaching. The**
**Society continues to offer financial assistance to specifically**
**encourage, post-covid restrictions, a full resumption of**
**activities in furtherance of its objectives, including assistance**
**with projects to demonstrate International Folk Dance and**
**bring it to a wider public, with authentic music and costume.**
**The Society itself organises occasional Dance to further its**
**cause.**
**The Society subsidises live music for International Folk**
**Dance.**
**The Society has a scheme through which it assists new**
**groups to get established.**
**The Society has continued publication of a monthly**
**newsletter giving information on future events in the**
**International Folk Dance “world”, with background articles.**
**Information is also made available on the Society’s website.**| |||**The Society offers for sale CDs, books and videos of**
**International Folk Dances and their music, and memory**
**sticks of archived material.**| |---|---|---| |Statement confirming whether
the trustees have had regard
to the guidance issued by the
Charity Commission on public
benefit|Para 1.18|**The Trustees confirm that during the year covered by this**
**Report they have had regard to the guidance issued by the**
**Charity Commission on Public Benefit.**| |**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:| |---|---|---| ||SORP
reference|| |Policy on grant making
Policy on social investment
including program related
investment|Para 1.38
Para 1.38|**With a view to the promotion of International Folk**
**Dancing etc as set out in its objects, above, the Society**
**from time to time makes small donations to support**
**activities carried out in the interests of International Folk**
**Dancing and in the furtherance of its objectives.**| |Contribution made by volunteers|Para 1.38|**The Society is run by its committee (the Trustees), assisted**
**by teams and individuals.**
**All the administrative work of the Society is carried out by**
**volunteers.**| |Other||**The Society’s members consist of individuals, groups and**
**classes.**
**The Society has an autonomous Branch in the West**
**Midlands**| ## **Achievements and Performance** ||SORP
reference||| |---|---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20||**Summary of achievements**
•
**In this post-covid period the Society has continued**
**through additional financial assistance to actively**
**encourage its groups to resume the holding of events**
**at which the cause of International Folk Dancing is**
**furthered.**
•
**The scheme to provide teachers to groups remains in**
**place, and uptake is growing.**
•
**Existing arrangements for general support for groups**
**continue.**
•
**The subsidy for the provision of live music for**
**international folk dancing is being well used.**
•
**The scheme to assist new groups in “getting going”**| ## **has had further uptake.** - **The Society has continued its programme of occasional dance/workshops with live music. These have provided the opportunity for knowledge of International Folk Dance to be put into practice, developed and extended through interaction with others.** - **The Society has during the year continued its work as a source of information etc to all individual and group members as well as to the community generally.** - **Publication of the monthly Newsletter for individual and group members has continued. Without this, information and news about the Society’s work, its groups’ activities, and International Folk Dance generally, would have been spread less widely than has been the case.** - **CDs, books and videos of International Folk Dance have continued for sale. Some material is available on memory sticks. These, and all the Society’s work, are publicised on its website. Society productions are a primary and readily available source for those wanting material of this kind.** ## **Contribution to society as a whole** **By virtue of the work outlined above the Society regards itself as the main national source of information about and support for International Folk Dance and Music. International Folk Dance and Music, which is the Society’s beneficiary, has been furthered and interest in it promoted, by the Society’s work during the year 2025.** **It is the Society’s policy that participation in International Folk Dance events etc should be open to all who are interested and who support the Society’s objectives. Where charges are made these are kept to the minimum necessary to cover Society’s costs and enable the work to continue.** **The Trustees actively pursue a policy of making available as widely as possible information about the Society’s activities and opportunities to learn and study International Folk Dance and Music, (finances, manpower and circumstances permitting).** **Additional information (optional)** You may choose to include further statements where relevant about: Achievements against Para 1.41 objectives set Performance of fundraising Para 1.41 activities against objectives set Investment performance Para 1.41 against objectives Other ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|**The Society has in recent years received**
**generous legacies. These are enabling it to give**
**continued support to its groups and members**
**for activities and projects in pursuance of its**
**objectives, as well as in its own right supporting**
**projects which further its objectives.**
**The Society has sufficient funds to enable it to**
**continue its activities at their present level, in**
**furtherance of its objectives, for the**
**immediately foreseeable future**| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**Monies held by the Society represent working**
**capital, and funds to cover contingencies and to**
**finance projects in support of its objectives. All**
**monies not required at any given time for the**
**first 2 purposes are deemed to be available for**
**the third purpose, and there are a number of**
**projects which it is hoped will be undertaken to**
**use them in due course. Therefore no monies**
**are considered to be reserves**| |Amount of reserves held|Para 1.22|**None – see above**| |Reasons for holding zero
reserves|Para 1.22|**It is considered that expenditure in furtherance**
**of the Society’s objectives takes precedence**
**over holding back assistance for its own sake**| |Details of fund materially in
deficit|Para 1.24|**None**| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**Not applicable**| |**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:| |---|---|---| |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|**The Society’s principal sources of funds are**
**currently legacies, membership subscriptions**
**and bank interest. No primarily fund-raising**
**activities are carried out, and the main aim of**
**all activities is the active furtherance of**
**knowledge and practice of International Folk**
**Dance and music. The Society has no grant**
**income and receives no subsidies.**| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|**There is no formal investment policy because**
**the Society does not have “reserves” to invest.**
**Monies are held on the basis described above.**| |A description of the principal
risks facingthe charity|Para 1.46|**There are considered to be no identifiable**
**particular risks atpresent**| |---|---|---| |Other||**The Trustees regularly review income and**
**expenditure on all the Society’s activities so**
**that any appropriate action can be taken at an**
**early date as required.**| ## **Structure, Governance and Management** |Description of charity’s trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|**Constitution**| |How is the charity constituted? (e.g
CIO unincorporated association)|Para 1.25|**CIO**| |Trustee selection methods including
details of any constitutional provisions
e.g. election to post or name of any
person or body entitled to appoint one
or more trustees|Para 1.25|**Trustees are elected at AGM, annually, or**
**co-opted by the other Trustees between**
**General Meetings**| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Policies and procedures adopted
for the induction and training of
trustees|Policies and procedures adopted
for the induction and training of
trustees|Para 1.51|| |---|---|---|---| |The charity’s organisational
structure and any wider network
with which the charity works||Para 1.51|**The Society has an autonomous Branch in**
**the West Midlands**| |Relationship with any related
parties||Para 1.51|| |Other|||| |**Reference and Administrative details**|||| |Charityname|**Society for International Folk Dancing**||| |Other name the charity uses|||| |Registered charitynumber|**1189141**||| |Charity’s principal address|**c/o Rosebank, 56 Quickley Lane, Chorleywood, Rickmansworth,**
**Herts., WD3 5AF**||| ||||| **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7|**Trustee name**|**Office (if any)**|**Dates acted if not**
**for whole year**|**Name of person (or body) entitled**
**to appoint trustee (if any)**| |---|---|---|---|---| ||**Dr Richard Mellish**|**Acting Chairman**||| ||**Mrs Judith Payling**|**Treasurer**||| ||**Mr Caspar Cronk**|||| ||**Mrs Dalila Heath**|**Secretary**||| ||**Mrs Holly Caulder**|||| ||**Mr John Stewart**|||| ||**Mrs Brenda Steventon**|||| – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name** **Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets **None** held in this capacity Name and objects of the **Not applicable** charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for **Not applicable** safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** **Type of Name Address adviser** **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s)** _JCPayling_ **Full name(s) Judith Catherine Payling Position (eg Secretary, Treasurer Chair, etc) Date** _28/05/26_ |**Society for International Folk Dancing**|**Society for International Folk Dancing**|**Society for International Folk Dancing**|Charity No
(ifany)|**1189141**|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |**01.01.25**||**To**|**31.12.25**||| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||**4,644**|**-**|**-**|**4,644**|**5,562**| ||**1,587**|**-**|**-**|**1,587**|**750**| ||**-**|**-**|**-**|**-**|**-**| ||**3,415**|**24**||**3,439**|**4,452**| ||**-**|**-**|**-**|**-**|**-**| ||**300**|**-**|**-**|**300**|**-**| ||**9,946**|**24**|**-**|**9,970**|**10,764**| ||||||| ||**-**|**-**|**-**|**-**|**-**| ||**15,013**|**24**|**-**|**15,037**|**16,155**| ||**-**|**-**|**-**|**-**|**-**| ||**5,644**|**-**|**-**|**5,644**|**5,222**| ||**20,657**|**24**|**-**|**20,681**|**21,377**| ||||||| ||**10,711**
**-**|**-**|**-**|**10,711**
**-**|**10,613**
**-**| ||**-**|**-**|**-**|**-**|**-**| ||**10,711**
**-**|**-**|**-**|**10,711**
**-**|**10,613**
**-**| ||**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||**-**|**-**|**-**|**-**|**-**| |||**543**|**-**|**543**|**42**| ||**10,711**
**-**|**543**|**-**|**10,168**
**-**|**10,571**
**-**| ||||||| ||**213,074**|**985**|**-**|**214,059**|**224,630**| ||**202,363**|**1,528**|**-**|**203,891**|**214,059**| ||||||| |**The Society for International FolkDancing**|**The Society for International FolkDancing**|Charity No|**1189141**|**1189141**|**1189141**|**1189141**| |---|---|---|---|---|---|---| |||Company No|**not applicable**|||| |Annual accounts for theperiod|Period start date:**01.01.25**|||
To period end date:**31.12.25**||| |**Section B Balance sheet**||||||| |**Unrestricted**
**funds**
**£**
**Fixed assets**
F01
**Intangible assets (Note 15)**
B01
**-**
**Tangible assets (Note 14)**
B02
**4,344**
**Heritage assets (Note 16)**
B03
**-**
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**4,344**
**Current assets**
**Stocks (Note 18)**
B06
**100**
**Debtors (Note 19)**
B07
**4,962**
**Investments (Note 17.4)**
B08
**195,637**
**Cash at bank and in hand (Note 24)**
B09
**284**
**_Total current assets_**
B10
**200,983**
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**2,965**
**_Net current assets/(liabilities)_**
B12
**198,018**
**_Total assets less current liabilities_**
B13
**202,362**
**Creditors: amounts falling due after one**
**year (Note 20)**
B14
**-**
**Provisions for liabilities**
B15
**-**
**_Total net assets or liabilities_**
B16
**202,362**
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**-**
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**202,362**
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22
**202,362**
Guidance note|||
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04||**Total last**
**year**
**£**
F05| |||**-**|**-**|**-**|**-**|**-**| |||**4,344**|**-**|**-**|**4,344**|**4,360**| |||**-**|**-**|**-**|**-**|**-**| |||||**-**|**-**|| |||**4,344**|**-**|**-**|**4,344**|**4,360**| |||||||| |||**100**|**-**|**-**|**100**|**174**| |||**4,962**|**-**|**-**|**4,962**|**2,779**| |||**195,637**|**1,529**|**-**|**197,166**|**208,845**| |||**284**|**-**|**-**|**284**|**740**| |||**200,983**|**1,529**|**-**|**202,512**|**212,538**| |||||||| |||**2,965**|**-**|**-**|**2,965**|**2,839**| |||||||| |||**198,018**|**1,529**|**-**|**199,547**|**209,699**| |||||||| |||**202,362**|**1,529**|**-**|**203,891**|**214,059**| |||||||| |||**-**|**-**|**-**|**-**|**-**| |||**-**|**-**|**-**|**-**|**-**| |||||||| |||**202,362**|**1,529**|**-**|**203,891**|**214,059**| |||||||| |||**-**|||**-**|**-**| ||||**1,529**||**1,529**|**986**| |||**202,362**||**-**|**202,362**|**213,073**| ||||||**-**|| |||||||| |||**202,362**|**1,529**|**-**|**203,891**|**214,059**| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ Signed by one or two trustees/directors on behalf of all the trustees/directors Trustee Signature of director authenticating accounts being sent to Companies House |**Judith Payling**|Date of approval
dd/mm/yyyy| |---|---| |_JCPayling_|**28/05/2026**| ||| ||| |Signature|Date dd/mm/yyyy| ||| ||| CC17a (Excel) 30/05/2026 2 Nol apr1￿￿8 Prfnt Mm CC17a (EX￿1) 3010512026 ## **Section C Notes to the accounts** Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by ✓ FRS 102.* * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate: Not applicable**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { **1.1** }. |Yes*
No*|✓|* -Tick as appropriate| |---|---|---| ||✓|| ## _**Please disclose:**_ _**(i) the nature of the change in accounting policy;**_ _**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_ _**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ ## **1.4 Changes to accounting estimates** |No changes to a|ccounting|estimates have occurred in the reporting period (3.46 FRS 102 SORP).| |---|---|---| |Yes*
No*|✓|* -Tick as appropriate| ||✓|| ## _**Please disclose:**_ _**(i) the nature of any changes;**_ _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). > Yes* ✓ No* ✓ * -Tick as appropriate ## _**Please disclose:**_ _**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_ _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ CC17a (Excel) 30/05/2026 4 **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ **----- Start of picture text -----**
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS
102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure)
as restated
**----- End of picture text -----**
CC17a (Excel) 30/05/2026 5 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
• the monetary value can be measured with sufficient reliability.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Donated goodsSee**
**Note below**
**Contractual income and**
**performance related**
**grants**
**Tax reclaims on**
**donations and gifts**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.**See Note below - included on receipt**
The charity has received government grants in the reporting period
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.**See Note below**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
**Income from membership**
**subscriptions**
**Volunteer help**
**Grants and donations**
**Legacies**
**Government grants**
**Support costs**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
The charity has incurred expenditure on support costs.**See note below**
**Income from interest,**
**royalties and dividends**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| |Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
**Income from membership**
**subscriptions**
**Volunteer help**
**Support costs**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
The charity has incurred expenditure on support costs.**See note below**
**Income from interest,**
**royalties and dividends**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.|Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.| |---|---| ||In the reporting period in which the stocks are distributed, they are recognised as an| ||expense at the carrying amount of the stocks at distribution.| ||Donated goods for resale are measured at fair value on initial recognition, which is the| ||expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance| ||sheet. On its sale the value of stock is charged against 'Income from other trading| ||activities' and the proceeds from sale are also recognised as 'Income from other trading| ||activities'.| ||Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.| ||Gifts in kind for use by the charity are included in the SoFA as income from donations| ||when receivable.| |**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of| |**facilities**|the gift to the charity provided the value of the gift can be measured reliably.| ||Donated services and facilities that are consumed immediately are recognised as income| ||with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.| |**Support costs**|The charity has incurred expenditure on support costs.**See note below**| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.| |**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can| |**royalties and dividends**|be measured reliably.| |**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations| |**subscriptions**|and Legacies.| ||Membership subscriptions which gives a member the right to buy services or other| ## p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities. |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
The charity has creditors which are measured at settlement amounts less any trade
discounts





benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.**See Note 20 re**
**Membership subscriptions**
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Creditors**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Settlement of insurance**
**claims**
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
**Investments**
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
They are valued at cost.
**Basic financial**
**instruments**
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the c
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
The depreciation rates and methods used are disclosed in note 9.2.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
The charity accounts for basic financial instruments on initial recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Provisions for liabilities**
**Tangible fixed assets for**
**use by charity**
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or n
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
based on the service potential provided by items of stock.
Debtors (including trade debtors and loans receivable) are measured on initial recognition||✓|✓|✓| |---|---|---|---|---| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| ||probably
£30|||| ||ontract.
et
value
at|||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Debtors**
**Current asset**
**investments**|settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|✓|✓|✓| |---|---|---|---|---| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||||| ||**Legacies and donations are included in income only on receipt**
**Occasional gifts of material for transfer to Archive, which have no net realisable value, are not included**
**in the SOFA.**
**Gift Aid is included in the Accounts when the repayment claim form is completed and ready for**
**submission**
**Occasionally an international folk costume is donated to the SIFD, to form part of the logstanding**
**costume collection held for reference for background study of International Folk Dance, in furtherance**
**of the SIFD's objectives. These donations are included in the Balance Sheet at their nil cost to the SIFD**
**Bank Interest is included in the Accounts when it is received**
**Support costs are not allocated between activities.**|||| **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Donations andgifts**
**500**
**- - 500**
**-**
**Gift Aid**
**271**
**- - 271 253**
**Legacies**
**- - - 1,557**
General grants provided by government/other
charities
- - - - -
**Membership subscriptions and**
**sponsorships which are in substance**
**donations**
**3,873**
**- - 3,873 3,752**
Donatedgoods,facilities and services
-- -- -
Other
-- --
**Total 4,644**
**- - 4,644 5,562**
**Sales of promotional items**
**687**
**- - 687 115**
**Receipts from Dances**
**900**
**- - 900 635**
- - - - -
Other
- - - - -
**Total 1,587**
**- - 1,587 750**
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
-- - - -
**Interest income**
**3,415 7**
**- 3,422 4,438**
**Dividend income**
**- 17**
**- 17 14**
**Rental and leasing income**
**- - - - -**
**Other**
**- - - - -**
**Total 3,415 24**
**- 3,439 4,452**
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
**- -**
**-**
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
**Adjustment to previously anticipated**
**amendment to rent payable for hall hire (re**
**pre-covid era) now not to be made**
**300**
**- - 300**
**-**
**Total 300**
**- - 300**
**-**
**9,946 24**
**- 9,970 10,764**
**Other information:**
**TOTAL INCOME**
**Analysis**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| ||**Donations andgifts**|**500**|**-**|**-**|**500**|**-**| ||**Gift Aid**|**271**|**-**|**-**|**271**|**253**| ||**Legacies**||**-**|**-**|**-**|**1,557**| ||General grants provided by government/other
charities|-|-|-|-|-| ||**Membership subscriptions and**
**sponsorships which are in substance**
**donations**|**3,873**|**-**|**-**|**3,873**|**3,752**| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total **|**4,644**|**-**|**-**|**4,644**|**5,562**| |||||||| ||**Sales of promotional items**|**687**|**-**|**-**|**687**|**115**| ||**Receipts from Dances**|**900**|**-**|**-**|**900**|**635**| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total **|**1,587**|**-**|**-**|**1,587**|**750**| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||**Interest income**|**3,415**|**7**|**-**|**3,422**|**4,438**| ||**Dividend income**|**-**|**17**|**-**|**17**|**14**| ||**Rental and leasing income**|**-**|**-**|**-**|**-**|**-**| ||**Other**|**-**|**-**|**-**|**-**|**-**| ||**Total **|**3,415**|**24**|**-**|**3,439**|**4,452**| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**||**-**|**-**||**-**| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||**Adjustment to previously anticipated**
**amendment to rent payable for hall hire (re**
**pre-covid era) now not to be made**|**300**|**-**|**-**|**300**|**-**| ||**Total **|**300**|**-**|**-**|**300**|**-**| |||||||| |||**9,946**|**24**|**-**|**9,970**|**10,764**| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||**£24 interest and dividends arising on a small memorial fund**||||| |**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |||||||| CC17a (Excel) 30/05/2026 9 **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** **Subscription income £3873 and investment income £3349** CC17a (Excel) 30/05/2026 10 CC17a (Exttdl 2010S12026 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|**This year**
**£**
**Description**| |---|---|---|---| ||||-| ||||-| ||||-| ||||-| ||**Total**
**Description**||-| ||||**Last year**
**£**| ||||-| ||||-| ||||-| ||||-| ||**Total**
-
**Thisyear**
**Lastyear**||-| ||||| ||**Thisyear**
**Lastyear**||| ||||| CC17a (Excel) 30/05/2026 12 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Seconded staff**
**Use of property**
**Other**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |||**Lastyear**|| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|**Occasionally an international folk**
**costume is donated to the SIFD, to form**
**part of the longstanding costume**
**collection held for refererence for**
**background study of International Folk**
**Dance, in furtherance of SIFD's**
**objectives. These donations are included**
**in the Accounts at their nil cost to the**
**SIFD. Occasional**
**gifts of material for transfer to Archive,**
**which have no net realisable value, are**
**not included in the SOFA.**|

**Occasionally an international folk**
**costume is donated to the SIFD, to**
**form part of the longstanding costume**
**collection held for refererence for**
**background study of International Folk**
**Dance, in furtherance of SIFD's**
**objectives. These donations are**
**included in the Accounts at their nil**
**cost to the SIFD.**
**Occasional gifts of material for**
**transfer to Archive, which have no net**
**realisable value, are not included in**
**the SOFA.**|| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||||| ||||| ||**All the administrative work of the SIFD is**
**carried out on a volunteer basis. The**
**value of the work is not quantified or**
**included in the Accounts or described in**
**the Report.**|**All the administrative work of the SIFD**
**is carried out on a volunteer basis. The**
**value of the work is not quantified or**
**included in the Accounts or described**
**in the Report.**|| CC17a (Excel) 30/05/2026 13 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-||||-| |Operating membership schemes and
social lotteries|-|-|-|-||||-| |Staging fundraising events|-|-|-|-||||-| |Fudraising agents|-|-|-|-||||-| |Operating charity shops|-|-|-|-||||-| |Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-||||-| |Investment management costs:|-|-|-|-||||-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice
|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| |**Digital Archive Memory Stick**|**727**|**-**|**-**|**727**|-|**40**|-|**40**| |**Cost of sales of promotional items**|**29**|**-**|**-**|**29**|-|**92**|-|**92**| |**Hall rent**|**1,740**|**-**|**-**|**1,740**|-|**802**|-|**802**| |**Teaching at Groups' courses**|**3,152**|||**3,152**||**4,864**||**4,864**| |**Covid Recovery Support**|**-**|**-**|**-**|**-**|-|**1,200**|-|**1,200**| |**Donations to ventures and festivals**
**to support and promote International**
**Folk Dance**|**4,697**
|**24**||**4,721**||**2,854**||**2,854**| |**Support for live music for dance**|**3,718**|||**3,718**||**5,383**||**5,383**| |**Helping newgroups getgoing**|**950**|||**950**||**920**||**920**| |||||||||| |**Total expenditure on charitable**
**activities**|**15,013**|**24**|**-**|**15,037**|-|**16,155**|-|**16,155**| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| |**General Administrative and Running**
**Costs**|**5,644**|**-**|**-**|**5,644**|**-**|**5,222**|**-**|**5,222**| ||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| CC17a (Excel) 30/05/2026 14 ||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| |---|---|---|---|---|---|---|---|---| ||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| |**Total other expenditure**
**TOTAL EXPENDITURE**|**5,644**|**-**|**-**|**5,644**|**-**|**5,222**|**-**|**5,222**| ||**20,657**|**24**|**-**|**20,681**|**-**|**21,377**|**-**|**21,377**| ## **Other information:** ## **Analysis of expenditure on charitable activities** ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| ||**Expenditure is as shown above. Support costs**
**are not allocated to activities**||||**Expenditure is as shown above. Support**
**costs are not allocated to activities**|||| |||||||||| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |||||||||| CC17a (Excel) 30/05/2026 15 ## **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** **----- Start of picture text -----**
Please explain the nature of each extraordinary item occurring in the period.
This year Last year
Description £ £
Extraordinary item 1
- -
Extraordinary item 2
- -
- -
Extraordinary item 3
- -
Extraordinary item 4
- -
Total extrordinary items - -
**----- End of picture text -----**
CC17a (Excel) 30/05/2026 16 ## **Section C Notes to the accounts** ## **Note 8 Funds received as agent** _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ |||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |**Total**||-|-|-|-|-|-| ## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| CC17a (Excel) 30/05/2026 17 ## **Section C Notes to the accounts** ## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ ## **This year** |**This year**||||||| |---|---|---|---|---|---|---| |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Governance|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|-|-|-|-|-|| ## **Last year** |**Last year**||||||| |---|---|---|---|---|---|---| |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Governance|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|-|-|-|-|-|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ CC17a (Excel) 30/05/2026 18 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||nil|nil| ||nil|nil| ||nil|nil| ||nil
|nil| CC17a (Excel) 30/05/2026 19 **Section C Notes to the accounts (cont)** **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** **----- Start of picture text -----**
This year Last year
£ £
Salaries and wages - -
Social security costs - -
Pension costs (defined contribution scheme)
Other employee benefits - -
Total staff costs - -
This year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Last year:
**----- End of picture text -----**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** |**Band**|**Number of employees**|**Number of employees**| |---|---|---| ||**This year**
-|**Last year**
-| |**£60,000 to £69,999**||| |**£70,000 to £79,999**|-|-| |**£80,000 to £89,999**|-|-| |**£90,000 to £99,999**|-|-| |**£100,000 to £109,999**|-|-| |||| |**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**||| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| CC17a (Excel) 30/05/2026 20 ## **11.2 Average head count in the year** **The parts of the charity in which the employees work** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|-|-| |**Charitable Activities**|-|-| |**Governance**|-|-| |**Other**|-|-| |**Total**|-|-| ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** ## _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment** **This year Last year** **Please state the legal authority or reason for making the payment** **This year Last year** |**Please state the amount of the payment (or value of any waiver**
**of a right to an asset)**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-|**£**
-| CC17a (Excel) 30/05/2026 21 ## **11.4 Redundancy payments** ## _**Please complete if any redundancy or termination payment is made in the period.**_ |**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-|**£**
-| |||| |||| |||| ||**Thisyear**|**Lastyear**| ||**£**
-|**£**
-| |||| |||| CC17a (Excel) 30/05/2026 22 ## **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ |**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense**
**of defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-|**£**| |||-| |||| |||| ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different** ## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details** CC17a (Excel) 30/05/2026 23 ## **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **This year:** ## **13.1 Analysis of donations paid (included in cost of charitable activities)** |**Analysis**|**Donationsto**
**institutions**|**Donations to**
**individuals**|**Support costs**|**Total**| |---|---|---|---|---| ||||**£**|**£**| |**Support for live music for dance**
|**2,825**|**-**|**nil**|**2,825**| |~~**Support for International Folk**~~
**Dance events, Festivals, and**
**ventures in pursuance of SIFD's**
**objectives**|**4,264**|**750**|**nil**|**5,014**| |**Helping newgroups getgoing**|**950**|**-**|**nil**|**950**| ||**-**|**-**|**-**|**-**| |**_Total_**|**8,039**|**750**|**-**|**8,789**| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Donations made to institutions** |**13.2 Donations made to institutions**|**13.2 Donations made to institutions**||| |---|---|---|---| |**_My charity has madedonations to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported, purpose of_**
**_the grant and total paid to each institution is available on the charity's web_**
**_site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**| |**Donations to the following Groups: Balkanplus, Ygra,**
**Rivieradance, May Heydays, Scandimoot, Tolworth,**
**Halsway Weekend, Sheffield Eurosession, Nutbrook,**
**Pied a Terre**|**To encourage and support live music for**
**International Folk Dancing**||**2,825**| |**Donations to the following Groups: Rivieradance, May**
**Heydays, IVFDF, Pied a Terre, Scandimoot, Les**
**Panards Dansant, Ketton Showtime, Shaftesbury,**
**Skint, Halsway Weekend, Llangollen Int Eisteddfod**|**To encourage and support events,**
**festivals and ventures, in pursuance of**
**SIFD's objectives**||**4,264**| |**Donations to Ketton Showtime and Manchester Balfolk**|**To help these new groups get started**||**950**| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTALDONATIONSPAID_**
**_Other unanalysed donations_**
**_Totaldonations to institutions in reporting period_**|||**8,039**| ||||-| ||||**8,039**| CC17a (Excel) 30/05/2026 24 ## **Last year:** ## **13.3 Analysis of donations paid (included in cost of charitable activities)** |**Analysis**|**Donations to**
**institutions**|**Donations to**
**individuals**|**Support costs**
**£**|**Total**
**£**| |---|---|---|---|---| |**Support for member Groups, to help Dance recover**
**from the effects of Covid restrictions £1200**||**-**|**nil**|**1,200.00**| |**Support for live music for dance £4983**||**-**|**nil**|**4,983.00**| |**Support for International Folk Dance events, Festivals,**
**and ventures in pursuance of SIFD's objectives**
**£1504**||**1,350.00**
|**njl **|**1,350.00**| |**Helping new groups get going**|**£920**|**-**|**nil**|**920.00**| |**_Total_**|**8,607**|**1,350**|**-**|**9,957**| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.4 Donations made to institutions** |**13.4 Donations made to institutions**||| |---|---|---| |**_My charity has madedonations to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported, purpose of_**
**_the grant and total paid to each institution is available on the charity's web_**
**_site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| ||**_No_**|**_Provide details_**
**_below_**| |**Names of institution**|**Purpose**|**Total amount of**
**Donations paid £**| |---|---|---| |**Donations to the following Groups: Rivieradance, Horo**
**Sheffield, Iberian, SW Circle Dance, Emade, Ipswich**|
**To help them resume their activities in the**
**aftermath of Covid restrictions**|**1,200**| |**Donations to the following Groups: Skint, Ygra,**
**Rivieradance, May Heydays, Scandimoot, Tolworth,**
~~**Halsway Weekend Emade Sheffield Eurosession**~~|**To encourage and support live music for**
**International Folk Dancing**|**4,983**| |~~**, ,**~~
**Donations to the following Groups: Ygra,May Heydays,**
**Scandimoot,**|**To encourage and support events,**
**festivals and ventures, in pursance of**
**SIFD's objectives**|**1,504**| |**Donations to Keswick and Scandi Dance**|**To help the new groups get going**|**920**| |||**-**| |||-| |||-| |||-| |||-| |||-| |**_TOTAL DONATIONS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalyseddonations_**||**8,607**| |||-| |||**8,607**| CC17a (Excel) 30/05/2026 25 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** ## _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |**14.1 Cost or valuation**|||||| |---|---|---|---|---|---| |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| ||-|-|-|**10,016**|**10,016**| ||-|-|-|**-**|**-**| ||-|-|-|**-**|**-**| ||-|-|-|**-**|**-**| ||-|-|-|**-**|**-**| ||-|-|-|**10,016**|**10,016**| ||||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|**RB**|**RB**| |||||**25%**|**25%**| ||||||| ||-|-|-|**5,656**|**5,656**| ||-|-|-|**16**|**16**| ||-|-|-|**-**|**-**| ||-|-|-|**-**|**-**| ||-|-|-|**-**|**-**| ||-|-|-|**5,672**|**5,672**| ||||||| ||-|-|-|**4,360**|**4,360**| ||-|-|-|**4,344**|**4,344**| CC17a (Excel) 30/05/2026 26 ## **14.4 Impairment** _**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ |**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_the effective date of the revaluation_**
**_If an accounting policy of revaluation is adopted, please provide:_**|**This year**
**Last year**|**This year**
**Last year**| |---|---|---| |||| |||| |||| ||-|-| ## **14.6 Other disclosures** |**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| |||| _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 30/05/2026 27 **Section C Notes to the accounts (cont)** ## **Note 15 Intangible assets** ## _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the beginning
of the year
Net book value at the end of the
year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ## **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_ _**Policies for the recognition of any capital development**_ CC17a (Excel) 30/05/2026 28 CC17a (Excell 3010512026 ## **15.5 Impairment** **This year:** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Last year:** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ |**15.7 Other disclosures**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**
**_(v) Please detail the headings in the SOFA in which a_**
**_charge for amortisation of intangible assets is included._**
**_(ii) Details of the carrying amounts of any intangible_**
**_assets to which the charity has restricted title or that are_**
**_pledged as security for liabilities._**
**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_the effective date of the revaluation_**
**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(i) If your intangible asset was acquired by way of grant,_**
**_provide value on initial recognition and carrying amount of_**
**_the asset._**|**This year**|**Last year**| |---|---|---| |||| |||| |||| |||| |||| |||| |||| |||| |||| |||| |||| CC17a (Excel) 30/05/2026 30 - _The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 30/05/2026 31 ## **Section C Notes to the accounts (cont)** **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** |**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**|**Thisyear**|**Lastyear**| |---|---|---| |||| |||| ## **16.2 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**|
**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight Line
("SL") or
Reducing
Balance| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| CC17a (Excel) 30/05/2026 32 ## **16.5 Impairment** ## **This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_ **This year Last year** ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** |**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**|**Last year**| |---|---|---| |||| |||| |||| |||| CC17a (Excel) 30/05/2026 33 **16.9 Five year summary of heritage assets transactions** ||**2015**|**2014**|**2013**|**2012**|**2011**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| CC17a (Excel) 30/05/2026 34 ## **Section C Notes to the accounts (cont)** ## **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |**Cash & cash**
**equivalents**
Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**-**
**Less:**disposals at carrying value
**Less: impairments**
**-**
**Add: Reversal of impairments**
**-**
**Add/(deduct):**transfer in/(out) in the
period
**-**
**Add/(deduct):**net gain/(loss) on
revaluation
**-**
Carrying (fair) value at end of year
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||||**-**|**-**|**-**|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||**-**|**-**|**-**|**-**|| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**||**-**|**-**|**-**|| |||**-**|**-**|**-**|**-**|| |||||||| |||||||| _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ ## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** **This year: Analysis of investments** |**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**Listed investments**
**Total**
**Other investments**
**Grand total (Fair value at year end+Cost less impairment)**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| |||-|| |||-|| ||**-**|-|| ||**-**|-|| ||**-**|-|| |||-|| ||**-**||| |**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**Listed investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**||| |---|---|---| |||| ||**Fair value at year end**|**Cost less impairment**| ||**£**|**£**| |||**-**| |||**-**| ||**-**|**-**| ||**-**|**-**| ||**-**|**-**| |||**-**| ||**-**|| CC17a (Excel) 30/05/2026 35 ## **17.3 If your charity holds investment properties, please complete the following note:** |**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**(iii) Provide details of any restrictions on the ability to**
**realise investment property or on the remittance of income or**
**disposal proceeds**|**Thisyear**|**Lastyear**| |---|---|---| |||| |||| |||| |||| ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**17.5 Guarantees**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Social investments**
**Please explain how the guarantee furthers the charity's aims**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Other investments**
**Total**|**This year**|**Last year**|**Last year**| |---|---|---|---| ||**£**|**£**|| ||**196,232**|**208,454**|| ||**934**|**391**|| ||-|-|| ||-|-|| ||-|-|| ||**197,166**|**208,845**|| ||
**Thisyear**||**Lastyear**| ||**The SIFD informally guarantees to cover a**
**loss should it arise on the annual Weekend of**
**International Folk Dance (organised by SIFD**
**supporters and members) at Halsway Manor.**
**The guarantee is renewable each year. The**
**amount of the guarantee is not specifically**
**quantified each year, but would not exceed**
**the difference between the accommodation**
**charge by the venue and sums received from**
**attendees, and sundry administrative**
**expenses.**||**As detailed on document for 2025, a**
**similar guarantee for the annual**
**weekend was given. Also two**
**guarantees for much smaller ventures.**| ||**The SIFD itself benefits from the guarantee as**
**the event furthers the SIFD's objectives by**
**bringing dancers together to participate and**
**learn, and hopefully then take away and**
**spread interest in International Folk Dance**||**The SIFD itself benefits from the**
**guarantees as the events further the**
**SIFD's objectives by bringing dancers**
**together to participate and learn, and**
**hopefully then take away and spread**
**interest in International Folk Dance**| ||**The event furthers the SIFD's objectives, as it**
**would probably no longer be held if it was at**
**the organisers' own risk**||**The events further the SIFD's**
**objectives, as it would probably no**
**longer be held if it was at the organisers'**
**own risk**| CC17a (Excel) 30/05/2026 36 ## **17.6 Concessionary loans** |**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**Amounts receivable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts payable after more than 1 year**|**_Description_**|**_Description_**|**This year £**|**Last year £**| |---|---|---|---|---| ||||-|-| ||||-|-| ||||-|-| ||||-|-| ||**_Total_**||-|-| |||||| ||**_Description_**||**This year £**|**Last year £**| ||||-|-| ||||-|-| ||||-|-| ||**_Total_**||-|-| |||||| ||**This year**||**Last year**|| |||||| |||||| |||||| |||||| |||||| |||||| **17.7 Additional information This year Last year Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.** **For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.** **Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.** CC17a (Excel) 30/05/2026 37 ## **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**activities.**|||||| |---|---|---|---|---|---| |**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
-**174**- - -
**_Added in period_**
-**682**- - -
**_Expensed in period_**
-**756**- - -
**_Impaired_**
-**-**- - -
**_Closing_**
**- 100 - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
-**100**- - -
**_Total previous year_**
-**174**- - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
n/a
n/a
**£**
**£**|**Stock**||**Donated goods**||**Work in**
**progress**| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|**174**|-|-|-| ||-|**682**|-|-|-| ||-|**756**|-|-|-| ||-|**-**|-|-|-| ||**-**|**100**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|**100**|-|-|-| ||-|**174**|-|-|-| ||||||| |||**This year**||**Last year**|| |||**£**||**£**|| |||n/a||n/a|| CC17a (Excel) 30/05/2026 38 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||-|-| |||-| ||**4,358**|**2,458**| ||**604**|**321**| ||**4,962 2,779**|| ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Trade debtors**
**Total**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 30/05/2026 39 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total **|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||**2,445**|**2,347**|-|-| ||**-**|**-**|-|-| ||**520**|**492**|-|-| ||**2,965**|**2,839**|-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ |**_ncome._**|| |---|---| |**Thisyear**|**Lastyear**| |**_2445_**|**_2347_**| _**Please explain the reasons why income is deferred. The membership year runs from 1st September to 31st August, while the Accounts are prepared for the calendar year to 31st December. Membership subscriptions are accordingly apportioned between the calendar year of receipt and the following year, the latter portion being shown as deferred income in the SIFD's Accounts**_ |**This year**
**£**|**Last year**
**£**| |---|---| |**2,347**|**2,494**| |**98**|| |**-**|**147**| |**2,445**|**2,347**| ## _**Movement in deferred income account**_ **Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period** CC17a (Excel) 30/05/2026 40 ## **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Movements in recognised provisions and funding commitment during the period** |**21.2 Please provide:**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Balance at the end of the reporting period**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current**
**Unused amounts reversed during the period**|**Thisyear**
**period**|**This year**
**£**|**Last year**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| |||**Lastyear**|| ||||| ||||| ||||| ||**Thisyear**|**Lastyear**|| ||||| ||||| ||||| CC17a (Excel) 30/05/2026 41 ## **Section C Notes to the accounts (cont)** **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** |**22.1 Please provide information about the significance of**
**financial instruments (eg. debtors, creditors, investments**
**etc) to the charity's financial position or performance, for**
**example, the terms and conditions of loans or the use of**
**hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of**
**security, the carrying amount of the financial assets pledged**
**as security and the terms and conitions related to its pledge**
**should be given here.**|**This year**|**Last year**| |---|---|---| |||| |||| ||
|| CC17a (Excel) 30/05/2026 42 **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** ## **This year** |**This year**|| |---|---| |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| ||| ||| ||| ||| ## **Last year** |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| |---|---| ||| ||| ||| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** ## **This year** **Description of item Estimate of financial effect** ## **Last year** **Description of item** **Estimate of financial effect** **23.4 Other disclosures for contingent assets and/or liabilities** **Please provide the following information where practicable:** **Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement** **Where it is not practical to make one or more of these disclosures, please state this fact** **This year Last year** CC17a (Excel) 30/05/2026 43 ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||**284**|**740**| ||**-**|**-**| ||**284**|**740**| CC17a (Excel) 30/05/2026 44 ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that These risks do not arise These risks do not arise the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, Not applicable Not applicable FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** CC17a (Excel) 30/05/2026 45 ## **Section C Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_ |**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| |||| |||| |||| CC17a (Excel) 30/05/2026 46 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period 2025** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |**General**|**UR**|**Funding general activities**|**28,079**|**5,495**|**- 7,211**|**66**|**-**|**26,429**| |**Life Membership**|**UR**|**Spreading the value of life membership**
**subscriptions over a number ofyears**|**356**|**-**||**- 66**|**-**|**290**| |**Lucile Armstrong Memorial**|**R**|**Funding a project in memory of Lucile**
**Armstrong**|**986**|**24**|**- 24**|**-**|**543**|**1,529**| |**Legacy and Major Donations**|**UR**|**Funding projects**|**155,147**|**3,127**|**- 11,624**|**-**|**-**|**146,650**| |**Frank Flanagan**|**UR**|**Funding projects**|**24,544**|**325**|**- 893**|**-**|**-**|**23,976**| |**Summer School**|**UR**|**Funding a Summer School**|**4,947**|**70**|**-**|**-**|**-**|**5,017**| ||||**-**|**-**|**-**|**-**|**-**|**-**| ||||**-**|**-**|**-**|**-**|**-**|**-**| ||||**-**|**-**|**-**|**-**|**-**|**-**| ||||**-**|**-**|**-**|**-**|**-**|**-**| |**_Other funds_**|**N/a**|**N/a**|**-**|**-**|**-**|**-**|**-**|**-**| |**Total Funds**|||**214,059**|**9,041**|**- 19,752**|**-**|**543**|**203,891**| CC17a (Excel) 30/05/2026 47 **Section C Notes to the accounts (cont)** **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period 2024** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |**General**|**UR**|**Funding general activities**|**28,912**|**4,530**|**- 5,429**|**66**|**-**|**28,079**| |**Life Membership**|**UR**|**Spreading the value of life membership**
**subscriptions over a number ofyears**|**422**||**-**|**- 66**||**356**| |**Lucile Armstrong Memorial**|**R**|**Funding a project in memory of Lucile**
**Armstrong**|**944**|**22**|**- 22**|**-**|**42**|**986**| |**Legacy and Major Donations**|**UR**|**Funding projects**|**164,515**|**5,073**|**- 14,441**|**-**||**155,147**| |**Frank Flanagan**|**UR**|**Funding projects**|**24,965**|**337**|**- 758**|**-**|**-**|**24,544**| |**Summmer School**|**UR**|**Funding a Summer School**|**4,872**|**75**|**-**|**-**|**-**|**4,947**| ||||**-**|**-**|**-**|**-**|**-**|**-**| ||||**-**|**-**|**-**|**-**|**-**|**-**| ||||**-**|**-**|**-**|**-**|**-**|**-**| ||||**-**|**-**|**-**|**-**|**-**|**-**| |**_Other funds_**|**N/a**|**N/a**|**-**|**-**|**-**|**-**|**-**|| |**Total Funds**|||**224,630**|**10,037**|**- 20,650**|**-**|**42**|**214,059**| CC17a (Excel) 30/05/2026 48 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ## **This year** |**Thisyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **Last year** ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**| |---|---|---| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **27.4 Designated funds** ## **This year** **Planned use Purpose of the designation Amount** ## **Last year** **Planned use Purpose of the designation Amount** CC17a (Excel) 30/05/2026 49 **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an FALSE employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other (as**
**self-**
**employed**
**expert. Not**
**an**
**employee)**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**| |**Dalila Heath (International Folk**
**Dance teaching fee)**|**Governing document**|-|-|-|80|**80**| |**Brenda Steventon (International**
**Folk Dance teaching fee)**|**Governing document**|-|-|-|95|**95**| |**Caspar Cronk (token fee as**
**Musician at SIFD Dances)**|**Governing document**|-|-|-|125|**125**| |**Philip Steventon (husband of**
**Trustee therefore connected party)**
**(token fee as Musician at SIFD**
**Dances)**|**Governing document**|-|-|-|125|**125**| |**John Stewart (International Folk**
**Dance teaching fee)**|**Governing document**|20
**20**||||| |**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**||||||| |||**So that in furtherance of its objectives the SIFD can benefit**
**from this independent provision of skills**||||| |||||||| ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **FALSE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other(as**
**self-**
**employed**
**expert. Not**
**an**
**employee)**|**TOTAL**| |||**£**|**£**||**£**|**£**| |**Dalila Heath (International Folk**
**Dance teaching fee)**|**Governing document**|-|-|-|**323 **|**323**| |**Brenda Steventon (International**
**Folk Dance teaching fee)**|**Governing document**|-|-|-|**285 **|**285**| CC17a (Excel) 30/05/2026 50 |**Caspar Cronk (token fee as**
**Musician at SIFD Dances)**|**Governing document**|-|-|-|**50 **|**50**| |---|---|---|---|---|---|---| |**Philip Steventon (husband of**
**Trustee) (token fee as Musician at**
**SIFD Dances)**|**Governing document**|-|-|-|**75 **|**75**| _**Please give details of why remuneration or other employment benefits were paid.**_ **So that in furtherance of its objectives the SIFD can benefit from this independent provision of skills** _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**||**FALSE**| |---|---|---| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel**|56|54| |**Subsistence**|-|-| |**Accommodation**|-|-| |**Other (please specify):**|-|-| ||-|-| |**TOTAL**|56|54| |**Please provide the number of trustees reimbursed for expenses or who**
**had expenses paid by the charity**||| ||**One**|**One**| ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** |**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**TRUE**|**TRUE**| |---|---|---|---|---|---|---|---| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| ||||||||| ||||||||| ||||||||| ||||||||| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 30/05/2026 51 CC17a IExce