## **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
Page 1
## **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.
Page 2
## **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:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- 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
- - 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
Page 3
## **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:
- (1) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
- (2) the accounts do not accord with those records; or
- (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**
Page 4
## **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**|
|---|---|---|
Page 5
## **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|
|---|---|
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.
Page 6
## **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.
Page 7
## **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|
|---|---|---|---|---|
Page 8
## **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|
|---|---|---|
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|
|---|---|---|