Registered number: 01440894 Charity number: 278406
Western Association of Ballet Schools
UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
Prepared By:
Willow Accounting & Consultancy Chartered Certified Accountants 47a Commercial Road Poole Dorset BH14 0HU
Western Association of Ballet Schools
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
TRUSTEES
Kayla M Bartlett Janne P Carrington Mary Dunesby Jane Farrell Melinda S Gadd Lorraine S Hall Pauline A Hopkins Julie Laming Heather Lees Amelia Francesca Wortley Natalie R Pearl
SECRETARY
Jane Farrell
REGISTERED OFFICE
89 Wimborne Road West Stapehill Wimborne Dorset BH21 2DH
COMPANY NUMBER
01440894 CHARITY NUMBER 278406
ACCOUNTANTS
Willow Accounting & Consultancy Chartered Certified Accountants 47a Commercial Road Poole Dorset BH14 0HU
page 1
Western Association of Ballet Schools
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
CONTENTS
| Page | |
|---|---|
| Report of the Trustees | 3 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Accounts | 7 to 11 |
| Detailed Statement of Financial Activities | 10 |
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Western Association of Ballet Schools
FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES' REPORT
The Trustees, who are also directors of the charity for the purpose of the Companies Act 2006, present their report and accounts for the year ended 31 December 2025
PRINCIPAL ACTIVITIES
The principal activity of the charity in the year under review was the education of children in the art of dance and to give them the opportunity and experience of performing in public .
The Trustees confirm that they have referred to the information contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives.
FINANCIAL REVIEW
The Statement of Financial Activities for the period is set out on page 5 .
Investment policy and objectives
The Association is empowered by the Memorandum to invest the monies of the trust not immediately required for it purposes in such investments, securities or property as may be deemed fit, subject to such conditions or consents (if any) as may be imposed by law. The Association currently has no investments.
Reserves policy
The level of cash funds held will be reviewed regularly by the Trustees taking into account expected or planned expenditure.
It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level equating to at least four months unrestricted expenditure. This provides sufficient funds to cover management, addministration and support costs and provides the level of stability the charity requires. Unrestricted funds were maintained at this level throughout the period.
Future plans
The Association will continue the education of children in the art of dance in order to give them the opportunity to perform in public together with awarding grants to assist in this activity.
STRUCTURE GOVERNANCE AND MANAGEMENT
Governing document
Western Association of Ballet Schools is a company limited by guarantee governed by its Memorandum and Articles of Association dated 31 July 1979. It is registered as a charity with the Charity Commission. Anyone can become a member of the company if approved by Council and there currently 11 members (12 in 2024), each of whom agree to contribute £5 in the event of the charity winding up.
Recruitment and appointment of new trustees
No person other than a member of the Company may be appointed to Council. One third of the Council retire by rotation each year and are eligible for re-election. A member of the Company or Council may propose a person to be elected at any General Meeting to the office of Council and the Council may appoint any person to the Council to hold office until the following Annual General Meeting. Members of the Company are elected as such by the Council.
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Western Association of Ballet Schools
FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES' REPORT
Organisational structure
The day to day responsibility for administering to the needs of the Association are undertaken by the Chairman and Secretary. These are overseen by the Council. The Council meets as necessary, but at least quarterly.
Induction and training of new trustees
New Council receive information on the charity and are encouraged to seek advice and guidance from existing Council. If further training is required this can be requested from any Council member. This will be reviewed in the near future and the policy updated to promote greater awareness of the responsibilities of a trustee as set out in the Charity Commission guidelines.
Risk management
Council are also required to undertake a risk assessment of the charity's activities. Major risk areas are regularly reviewed ensuring that any risks identified are properly controlled and that the potential consequences are kept to a minimum. The Association has a complaints procedure which should, together with the close interest of the Council, give adequate warning of potential problems.
The report was prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.
This report was approved by the Board of Trustees on 8 March 2026
Pauline A Hopkins Trustee
page 4
Western Association of Ballet Schools
Statement of Financial Activities
for the year ended 31 December 2025
| Statement of Financial Activities for the year ended 31 December 2025 |
||||
|---|---|---|---|---|
| Income Income from generated funds Donations and legacies Income from Investments Income from charitable activities Total Income and endowments Expenses Costs of generating funds Expenditure on Charitable activities Total Expenses Net gains on investments Net Income Gains/(losses) on revaluation of fixed assests Net movement in funds: Net income for the year Total funds brought forward Net funds carried forward |
Unrestric ted funds £ 135 102 29,889 30,126 30,093 30,093 33 33 17,257 17,290 |
Restricte d funds £ - - - - - - - - - - |
2025 Total £ 135 102 29,889 30,126 30,093 30,093 33 33 17,257 17,290 |
2024 Total £ 200 109 26,654 |
| 26,963 | ||||
| 23,632 | ||||
| 23,632 | ||||
| 3,331 | ||||
| 3,331 13,926 |
||||
| 17,257 |
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
page 5
Western Association of Ballet Schools
BALANCE SHEET AT 31 DECEMBER 2025
| BALANCE SHEET AT 31 DECEMBER 2025 | ||||
|---|---|---|---|---|
| Notes FIXED ASSETS Tangible assets 3 CURRENT ASSETS Debtors (amounts falling due within one year) 4 Cash at bank and in hand CREDITORS: Amounts falling due within one year 5 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CAPITAL AND RESERVES Unrestricted funds 7 General fund |
930 16,931 17,861 570 |
2025 £ - 17,291 17,291 17,291 17,291 |
- 18,356 18,356 1,100 |
2024 £ - 17,256 |
| 17,256 | ||||
| 17,256 | ||||
| 17,256 |
For the year ending 31 December 2025 the company was entitled to exemption under section 477 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of trustees on 8 March 2026 and signed on
their behalf by
----- Start of picture text -----
.............................
Pauline A Hopkins
Trustee
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page 6
Western Association of Ballet Schools
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
1b. Incoming Resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
1c. Resources Expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
1d. Allocation And Apportionment Of Costs
All costs relate to the single activity of the charitable company and are recognised accordingly.
1e. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
1f. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
1g. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
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Western Association of Ballet Schools
2. EMPLOYEES
| Average number of employees 3. TANGIBLE FIXED ASSETS Cost At 1 January 2025 At 31 December 2025 Depreciation At 1 January 2025 At 31 December 2025 Net Book Amounts At 31 December 2025 4. DEBTORS Amounts falling due within one year: Other debtors 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors |
2025 No. - Plant and Machinery £ 2,810 2,810 2,810 2,810 - 2025 £ 930 930 2025 £ 570 570 |
2024 No. - Total £ 2,810 |
|
|---|---|---|---|
| 2,810 | |||
| 2,810 | |||
| 2,810 | |||
| - | |||
| 2024 £ - - 2024 £ 1,100 |
|||
| 1,100 |
page 8
Western Association of Ballet Schools
6. LIMITED BY GUARANTEE
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £5, to the company should it be wound up. At 31 December 2025 there were 11 members.
7. UNRESTRICTED FUNDS
General fund
| Brought forward £ 17,257 |
Incoming resource s £ 30,127 |
Outgoing resource s Transfers £ £ (30,093) - (30,093) - |
Outgoing resource s Transfers £ £ (30,093) - (30,093) - |
Carried forward £ 17,291 |
|---|---|---|---|---|
| 17,257 | 30,127 | - | 17,291 |
page 9
Western Association of Ballet Schools
Incoming Resources
for the year ended 31 December 2025
| Incoming Resources for the year ended 31 December 2025 |
||||
|---|---|---|---|---|
| Incoming resources Incoming resources from generated funds Donations Subscriptions Donations Investment income Bank interest Shows and performances Income from shows Masterclass income Hire of school facilities Hire of dance floor |
135 - 102 27,364 1,825 700 |
2025 £ 135 135 102 102 29,189 700 29,889 30,126 |
150 50 109 24,506 1,518 630 |
2024 £ 200 |
| 200 | ||||
| 109 | ||||
| 109 | ||||
| 26,024 630 |
||||
| 26,654 | ||||
| 26,963 |
page 10
Western Association of Ballet Schools
Expenses for the year ended 31 December 2025
| Expenses for the year ended 31 December 2025 |
||
|---|---|---|
| Expenses Costs of generating funds Charitable Activities Production expenses for show Masterclass expenses Grants to individuals Accountancy fees Insurance Hire of facilities Web hosting fees and computer support Sundry expenses |
2025 £ 26,779 533 736 570 187 350 530 408 30,093 30,093 |
2024 £ 16,585 1,360 3,301 540 206 900 456 284 |
| 23,632 | ||
| 23,632 |
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