Theatre Dance Council International
Financial Statements
for the year ended 31st December 2024
Charity Number: 289965
Theatre Dance Council International Charity Information 31st December 2024
Charity Name: Theatre Dance Council International
Charity Number: 289965 Charity Address: 41 Howey Lane Frodsham Cheshire WA6 6DD Telephone 01928 739166
Governing Document: The charity was set up under a constitution adopted on 2nd July 1984 as amended on 17th October 1990 and 25th April 2007.
General Secretary: Mr Christopher Booth
Trustees: Allied Dancing Association (A.D.A.) Representatives: Mr Christopher Booth (General Secretary & Treasurer) Mrs Kathleen Booth Associated Board of Dance (A.B.D.) Representatives: Miss Valerie Nurse Mr Lee Clark International Dance Teachers Association (I.D.T.A.) Representatives: Mrs Linda Kalis (Vice President from 20/01/2025) Mrs Barbara Underwood National Association of Teachers of Dancing (N.A.T.D.) Representatives: Miss Andrea Brunton Miss Natalie Hume Northern Counties Dance Teachers Association (N.C.D.T.A.) Representatives: Miss Gae Sowerby Miss Lilian Aubrey (President from 20/01/2025) Scottish Dance Teachers Alliance (S.D.T.A.) Representatives: Mrs Jan Archer Mrs Nadine Judge United Teachers of Dance (U.T.D.) (Resigned 31/12/2024) Representatives: Miss Paula Wood Miss Amanda Hanlon Non Trustees: British Association of Teachers of Dancing (B.A.T.D.) Representatives: Mrs Helen Flannagan (President until 20/01/2025)) Mrs Diana Freedman Bankers: NatWest plc Independent Examiner: P J Collins F.C.A. 34 Henrietta Street Collins & Co London Suite 13 Hattersley House WC2E 8NN 1 Hattersley Court Ormskirk L39 2AY
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Theatre Dance Council International
Annual Report for the year ended 31st December 2024
The trustees present their annual report and the financial statements for the year ended 31st December 2024.
Governing instrument
The charity was set up under a constitution adopted on 2nd July 1984 as amended on 17th October 1990 and 25th April 2007. The charity is registered with the Charity Commission under number 289965.
Objects and Public Benefit
The charity is set up to advance the education of children, young people and students in the art of dance and in particular stage dancing in ballet, tap and modern dance for the public benefit.
Results for the year
The results for the year are set out on page 4.
Review of the year
All TDCI events have proved to be very successful but not always in financial terms, as some deficits were incurred.
2024 started off with the Champions of Champions in January, which was a fabulous success. Thank you to the Associated Board of Dance for their continued sponsorship.
The British Championships were well attended and the standard of dancing was exceptional. Ten days of amazing talent. Our sincere thanks go to the International Dance Teachers Association for sponsoring this prestigious event.
The British was followed immediately by the TDCI Scholarships on Sunday 4th August. The classes were beautifully presented and all the students were excellent Ambassadors for their Associations. A delightful event. The Carl Alan Awards ceremony was held in October and what an event this has turned out to be ! Smooth and sophisticated. Thank you to Chris and Linda for their constant input to make this such a wonderful event. We thought 2023 was excellent and 2024 was absolutely outstanding. We can't imagine what 2025 will bring. The World Performer falls in November each year and the title is a good representation of what to expect on the day. The opening number was exceptional with severe thanks to Linda. The music, choreography and the talent are all "fabulous". It is always exciting for the dancers to perform at the iconic Blackpool Opera House Theatre. Thank you must go to the British Association of Teachers of Dancing for sponsoring this event including the sashes for all the winners.
The English Championships also fell in November and were held in the Marine Hall in Fleetwood. This was a very successful four days of talent. A special thank you to the Allied Dancing Association for their continued support of this event.
We would,once again, like to thank our member Associations for their generous sponsorship. Without their support the TDCI could not hold these very successful events. A special thank you is also due to our delegates for stepping up and assisting, this is very greatly appreciated.
Future of the charity
We are looking forward to 2025 and are confident that the TDCI will prosper and continue it's success with the recently appointed President and Vice President, who will ensure that the TDCI continues to move forward.
Reserves policy
The trustees have established the level of reserves (that is those funds that are freely available) that the charity ought to have. Reserves are needed to bridge the funding gaps between spending on honorariums, event costs and other expenditure and receiving income from fees and subscriptions. The trustees have established a reserves policy for unrestricted reserves, whereby, in order to enable the charity to operate effectively they aim to have twelve months worth of expenditure in general fund reserves. The trustees therefore consider that the ideal level of reserves as at 31st December 2024 would be £130,000 (2023: £130,000). At 31/12/2024 the general reserves were £138,647 (2023: £135,874).
Risk assessment
The charity has reviewed and systems have been established to mitigate those major risks to which the charity is exposed. In particular with regard to Health and Safety and Safeguarding, suitable people have been identified to co-ordinate any potential matters that may arise at the events.
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Theatre Dance Council International Annual Report for the year ended 31st December 2024
Statement of Trustees Responsibilities
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the financial activities of the charity for that year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable Accounting Standards and Statements of Recommended Practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the charity Miss L Aubrey (President) 25th March 2025
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Theatre Dance Council International
Independent Examiner's Report to the Trustees of the Theatre Dance Council International
I report to the trustees on my examination of the accounts of the charity for the year ended 31st December 2024 which are set out on pages 4 to 8.
Responsibilities and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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(1) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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(2) the accounts do not accord with those records; or
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(3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
P J Collins F.C.A. Collins & Co Suite 13 Hattersley House 1 Hattersley Court Ormskirk L39 2AY
25th March 2025
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Theatre Dance Council International
Statement of Financial Activities for the year ended 31st December 2024
| Unrestricted Funds Note £ INCOME FROM: 2 119,504 3 17 TOTAL INCOME 119,521 EXPENDITURE ON: 4 116,748 TOTAL EXPENDITURE 116,748 2,773 Transfer between Funds 0 NET MOVEMENT IN FUNDS 2,773 Reconciliation of Funds: 135,874 138,647 Income from Charitable Activities Investment Income NET INCOME/(EXPENDITURE) Total funds brought forward at 1st January 2024 Total funds carried forward at 31st December 2024 Charitable Activities |
Restricted Funds £ 13,679 0 13,679 13,679 13,679 0 0 0 0 0 |
2024 2023 £ £ 133,183 135,545 17 14 133,200 135,559 130,427 131,112 130,427 131,112 2,773 4,447 0 0 2,773 4,447 135,874 131,427 138,647 135,874 TOTAL FUNDS |
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Theatre Dance Council International
Balance Sheet at 31st December 2024
| 2024 Note £ FIXED ASSETS Tangible fixed assets 6 5,135 CURRENT ASSETS Debtors 7 11,029 Bank Balances 8 152,849 Total current assets 163,878 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR 9 30,366 NET CURRENT ASSETS/(LIABILITIES) 133,512 TOTAL NET ASSETS 138,647 THE FUNDS OF THE CHARITY 10 Unrestricted 138,647 Restricted 0 138,647 |
2023 £ 5,135 14,538 155,486 170,024 39,285 130,739 135,874 135,874 0 135,874 |
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Approved by the board of trustees on 25th March 2025 and signed on its behalf by:
……………………………………………………… ……………………………………………………… Miss L Aubrey Mr C Booth
The notes on pages 6 to 8 form part of these accounts.
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Theatre Dance Council International
Notes to the Financial Statements for the year ended 31st December 2024
1 Accounting policies
The financial statements have been prepared in accordance with the applicable accounting standards and the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2015 FRS102). The financial statements have been prepared under the historical cost convention.
Funds
General funds represent the funds of the charity that are not subject to any restrictions regarding their use and are available for application on the general purposes of the charity at the discretion of the trustees. Funds designated for a particular purpose by the charity are also unrestricted.
Restricted funds are funds received which are subject to specific conditions imposed by the donors. Transfers of funds are made to recognise the release of restricted funds or to meet expenditure not covered by restricted income.
The accounts include all transactions, assets and liabilities for which the charity is held responsible in law.
Income
Income from Charitable Activities
Income from chatitable activities is accounted for when receivable by the charity to the extent that the amount is expected to be received.
Income from investments
Interest is accounted for when received. Tax recoverable on such income is recognised in the same accounting year.
Expenditure
Charitable activities
This includes all costs relating to the activities of the charity and those activities that whilst are fundraising in nature, are also relating to the objects of the charity.
The management and administration of the charity is carried out by the trustees who delegate certain duties to the secretary. Maintenance of the accounting records is carried out by the treasurer.
Tangible Fixed Assets and depreciation
Fixtures, fittings and office equipment
The trophies and chain of office used within the charity are not depreciated as the charity operate a policy of replacing those assets on a like for like basis if the need for replacment arises. Such replacements with a purchase price of £1000 or less are written off when the asset is acquired.
Current Assets
Amounts owing to the charity at 31st December 2024 are shown as debtors less provision for amounts that may prove uncollectible.
Value Added Tax
The charity is not registered for VAT. Any tax that is paid on the supply of goods and services is charged with the appropriate expense to "Expenditure On".
Reserves Policy
The trustees intend to ensure that there are sufficent reserves to cover the running costs of the charity for a period of approximately 12 months at any one time.
Investment Policy
Much of the income of the charity is irregular and uncertain, hence the need to keep funds readily available, therefore the charity invests surplus funds in short term cash deposits with banks or building societies.
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Theatre Dance Council International
Notes to the Financial Statements for the year ended 31st December 2024
| Unrestricted Funds £ 2 Income from Charitable Activities Association Subscriptions 10,800 Championship Fees 22,770 Professional/Adjudicator Fees 1,440 Competitor Registration Fees 14,185 Sponsorship 0 Income from Events 70,309 119,504 3 Investment Income Interest - NatWest plc 17 17 4 Charitable Activities Honorarium 30,000 Telephone and Internet 500 Postage, Printing & Stationery 2,394 Championship Reg ID Cards 1,641 Hotel & Travel Expenses 1,176 Meeting Costs 718 Event Costs 72,518 2,100 Bursaries (8 (2023:8) Awards) 1,050 Scholarships (6 (2023: 6) Awards) 0 Website Costs 385 Insurance 1,038 Accountant/Independent Examiner 1,488 Trade Mark Applications 1,050 Sundry Expenses 690 116,748 World Performer Prize Money (10 (2023: 10) Awards) |
Restricted Funds £ 2,400 0 0 0 11,279 0 13,679 0 0 0 0 0 0 0 0 11,879 0 0 1,800 0 0 0 0 0 13,679 |
TOTAL Unrestricted 2024 Funds £ £ 13,200 10,800 22,770 23,067 1,440 1,950 14,185 13,112 11,279 0 70,309 76,964 133,183 125,893 17 14 17 14 30,000 27,000 500 500 2,394 1,105 1,641 1,641 1,176 1,993 718 692 84,397 81,949 2,100 2,100 1,050 1,050 1,800 0 385 430 1,038 999 1,488 1,380 1,050 0 690 621 130,427 121,460 |
Restricted Funds £ 2,400 0 0 0 7,252 0 9,652 0 0 0 0 0 0 0 0 7,852 0 0 1,800 0 0 0 0 0 9,652 |
TOTAL 2023 £ 13,200 23,067 1,950 13,112 7,252 76,964 135,545 14 14 27,000 500 1,105 1,641 1,993 692 89,801 2,100 1,050 1,800 430 999 1,380 0 621 131,112 |
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Theatre Dance Council International
Notes to the Financial Statements for the year ended 31st December 2024
| 5 Office Costs Honorariums |
2024 £ 30,000 30,000 |
2023 £ 27,000 27,000 |
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During the year the charity employed no staff, no honorariums (2023: Nil) were paid in excess of £60,000 p.a. The trustees received £Nil remuneration (2023: £Nil) during the year. The general secretary/treasurer/event organiser was reimbursed expenses of £248 (2023: £816), the president £928 (2023: £1,177) and the vice president £Nil (2023: £Nil) for the year. Representatives of the trustees received £2,750 (2023: £1,600) in respect of fees for services at the events and a £30,000 (2023: £27,000) honorarium as general secretary/treasurer/event organiser. The Trustees also paid to the charity £13,200 (2023: £13,200) in respect of membership subscriptions. There were no other discloseable transactions in respect of trustees, persons closely connected with them or other related parties.
6 Tangible Fixed Assets
The charity operates from the general secretary's/treasurer's home at no cost to the charity.
The charity also has use of office equipment and assets owned by the trustees at no cost to the charity.
| Cost/Valuation Trophies Chain of Office 7 Debtors Amounts due to the charity Prepayments 8 Bank Balances NatWest plc - current a/c NatWest plc - business reserve a/c 9 Liabilities: Amounts falling due within one year Creditors for Goods and Services Accruals and Deferred Income 10 Fund Balances 2023 Income Expenditure £ £ £ General Funds 135,874 119,521 116,748 Restricted Funds 0 13,679 13,679 (Sponsorship for events and medals) 135,874 133,200 130,427 |
2024 £ 4,825 310 5,135 2024 £ 0 11,029 11,029 2024 £ 151,777 1,072 152,849 2024 £ 815 29,551 30,366 Transfers £ 0 0 0 |
2023 £ 4,825 310 5,135 2023 £ 1,650 12,888 14,538 2023 £ 154,342 1,144 155,486 2023 £ 5,395 33,890 39,285 2024 £ 138,647 0 138,647 |
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