# **Company Registration Number 00212851 Registered Charity Number 313317** 

## **DALCROZE SOCIETY UK (INCORPORATED)** (A COMPANY LIMITED BY GUARANTEE) 

**REPORT AND ACCOUNTS For the year ending 30 September 2025** 



**DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT** _**For the year ended 30 September 2025**_ 

The Trustees, who are also Directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 September 2025. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

**Registered Charity Name** Dalcroze Society UK (Incorporated) **Charity Registration Number** 313317 **Company Registration Number** 00212851 **Registered Office** International House, Mosley Street, Manchester M2 3HZ 

## **Trustees** 

For the purposes of the Companies Act 2006, the Board of Trustees is the Board of Directors of the charitable company and is referred to as the Trustees throughout this report. 

The Trustees of Dalcroze Society UK (Incorporated) during the period and to the date of signing this report are as follows: 

N Bottini Resigned 30 September 2025 Ms S M Chu Appointed 1 October 2025 Prof P Fleet Appointed 1 October 2025 Ms D Frankel Appointed 18 May 2026 Mrs E Guy Appointed 1 October 2025; Resigned 13 May 2026 A Hope Resigned 30 September 2025 Ms C Johns Appointed 1 December 2024; Resigned 30 September 2025 Mr D Marlow Appointed 1 October 2025; Resigned 13 May 2026 Ms M O'Connor Mr D Parfrey Appointed 1 October 2025 K Templeman Ms F J Weir Resigned 13 May 2026 **Patron** Annie Lennox **Chief Executive** Catherine Johns (from 1 December 2024 to 28 February 2026) Austen Atkinson (from 1 March 2026) **Company Secretary** The company has taken advantage of the provisions available to not appoint a Company Secretary **Bankers** CAF (Charities Aid Foundation), 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4TA **Independent Examiner** Pete O’Hara FCA, Chartered Accountant, 26 La Sagesse, Jesmond, Newcastle upon Tyne NE2 3AF 

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**DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT** _**For the year ended 30 September 2025**_ 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing Documents** 

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

The Dalcroze UK Society was incorporated in 1915 and is a Charitable Company Limited by Guarantee without share capital and is governed by its Memorandum and Articles of Association, last updated in 2020. 

The Directors of the company are also Trustees of the charity. 

Eligibility for membership of the charity, and membership of the Board of Trustees, is governed by the Articles of Association. There are no restrictions in the governing document on the operation of the charity other than those imposed by general charity law. 

## **Structure and Governance** 

The charity must have a minimum of three Trustees.  The charity currently has a board of six nonexecutive Trustees. 

## **Recruitment and Appointment of Board of Trustees** 

Trustees are elected to the Board based on discussions and recommendations offered by Trustees and outside advisors to the organisation, as well as through a range of advertising channels. 

In recommending individuals for appointment, the Trustees aim to ensure that the Council has the skills, knowledge and experience needed for the effective administration of the charity. 

New Trustees are recommended for appointment by Council to the AGM. New Trustees may be appointed by the Council to fill a vacancy on Council in between AGMs but a Trustee so appointed shall hold office only until the next following AGM. 

Trustees serve for three-year terms and may be reappointed at the Annual General Meeting (AGM). 

## **Trustee Induction and Training** 

New Trustees are inducted by the Chair of the Council and are provided with a range of resources to support their understanding of the charity's activities. 

## **Council Meetings** 

The Council meets a minimum of three times per year face to face or via video conference. It also conducts some business via email. 

The agenda and written reports are prepared and circulated in advance of each meeting. 

The Trustees exercise their duties and responsibilities with appropriate care and diligence. 

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## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT** 

_**For the year ended 30 September 2025**_ 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT (Continued)** 

## **Annual General Meetings** 

AGMs can happen in person or via videoconference. 

Each member of Dalcroze UK has one vote. 

Members participate in AGMs to appoint Trustees and ratify the charity's annual accounts. 

## **Management** 

Day-to-day operation of the charity is delegated to the Chief Executive (since December 2024) within the constraints of the annual budget set by the Trustees. 

## **Reserves Policy** 

The Trustees have reviewed the charity's need for reserves in line with the guidance issued by the Charity Commission. 

The Trustees aim to hold a level of Unrestricted Reserves that provides sufficient financial resources to meet the liabilities which would crystallise if Dalcroze UK were unable to continue operating. 

Their current estimate of the amount required for this purpose is approximately £20,000. 

They also aim to retain a further £25,000 of Unrestricted Reserves, to enable the charity to respond flexibly to any issues, one-off financial requirements or appropriate initiatives that might be identified outside of its annual budgeting process. 

The targeted level of reserves to be retained for the above purposes is therefore considered to be a figure of £45,000. 

The charity's total Unrestricted Reserves shown in the Balance Sheet as at 30 September 2025 were £68,681 (2024: £29,861). Of these reserves, £Nil (2024: £Nil) were represented by Fixed Assets, leaving £68,681 (2024: £29,861) available as Unrestricted Free Reserves. 

This policy is reviewed by the Trustees on an annual basis as part of the charity's budgeting processes. 

## **Investment Policy and Objectives** 

At the year end, the charity had £261,717 (2024: £321,617) invested with M&G Investments UK, £261,717 (2024: £294,736) in their Equities Investment Fund for Charities (Charifund) and £Nil (2024: £26,881) in their Charities Fixed Interest Fund (Charibond). 

The investment policy ensures that funds held in investments protect as far as possible the real value of those funds whilst also generating an income stream to support operational costs. 

M&G Charifund is a large, pooled investment fund which delivers on these requirements and their performance is reviewed annually. 

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## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT** 

_**For the year ended 30 September 2025**_ 

## **OBJECTIVES AND ACTIVITIES** 

## **Charitable Purpose** 

Dalcroze UK's charitable objects are: 

- i. To promote the teaching, study, practice and knowledge of music generally and in particular according to the methods of Emile Jaques-Dalcroze commonly known as Dalcroze Eurhythmics. 

- ii. To support and assist in any lawful manner any school of music or institution whose objects are substantially similar to those of this Society and whose constitution prohibits the distribution of its profits or assets amongst its Members to an extent at least as great as is imposed on this Society by Clause 4 of its Memorandum of Association. 

## **Public Benefit** 

The Trustees understand and have discussed the implications of the provisions of the Charities Act 2006, which state that all charities must demonstrate that they are established for public benefit and have had due regard to the public benefit guidance issued by the Charity Commission. The Trustees believe that the charity meets both of the key principles. 

Principle 1 – There must be an identifiable benefit, or benefits 

The primary benefit Dalcroze UK delivers is articulated in its charitable objects: to promote the teaching, study, practice and knowledge of music generally and in particular according to the methods of Emile Jaques Dalcroze commonly known as Dalcroze Eurhythmics, and to support and assist in any lawful manner any school of music or institution whose objects are substantially similar to those of this Society. The primary way this benefit is delivered is via our participation and training programmes; ranging from first engagement through to the highest level of training accredited by Institut Jaques Dalcroze in Geneva. 

Principle 2 - Benefit must be to the public, or a section of the public 

All our events and training are open to all, with varying degrees of knowledge required, ranging from no prior knowledge at all for first engagement to the need for a degree in music for the highest level of training. The heart of the Dalcroze method is that it is democratised: no instrument is required to learn music, as the human body is the instrument. The role of Dalcroze UK in promoting and sharing this method is crucial to widening access to music education for all. 

## **Grantmaking** 

The charity offers grants and bursaries to support its charitable objects. Bursaries are only available to individuals with a total household income below the national average, as published by ONS, (currently standing at £34,000), to ensure a fair and consistent process. Evidence of income may be required. Awards will be made based on the funding available. Employees and Trustees of the Society are not eligible to receive funding under this policy. Additional conditions apply to specific courses. The board may, at its discretion, award grants for other activity (e.g. to support attendance at a Dalcroze-themed conference (e.g., ICDS), to support Licence or Diplôme training etc.). 

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## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT** 

_**For the year ended 30 September 2025**_ 

## **OBJECTIVES AND ACTIVITIES (CONTINUED)** 

## **Risk Management** 

The Trustees of the charity regularly review the major governance, operational and financial risks which the charity faces as part of its annual business planning process and confirm that systems have been established to mitigate these risks. 

Dalcroze's risk management strategy comprises the establishment of systems and procedures to mitigate identified risks, such as a risk register and an annual review of the strategic risks the charity may face. 

At time of writing, the major perceived risks to Dalcroze UK are outlined below: 

- i. Cashflow: the choice by Council to invest in growth plans has led to a deficit. 

- ii. Customer demand: it is recognised that the landscape for fee-based arts training is challenging and the strategic roadmap for 2025 onwards has a number of diversification opportunities to explore to rebuild the pipeline. 

The Trustees are satisfied that appropriate financial systems and controls are in place. The Trustees also manage the general financial risks by ensuring that prudent budgets are set for each financial year, that Council reviews management accounts quarterly showing the performance against budget, with corrective action taken to manage any unacceptable variances, and the annual review by the independent examiner. 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **Summary of the main achievements of the charity during the year** 

## Discover Dalcroze Days 

An entry point for many to Dalcroze, these are one-day introductory courses and we hosted days at Warwick and London. We also formalised our Open Classes in London; drop-in sessions for those who do not wish to take exams. 

## Intensives 

Spring 2025 saw us return to Royal Northern College of Music, Manchester for our annual spring course. It was a joyous celebration of the Dalcroze community in the UK, bringing together complete beginners and our most experienced practitioners for classes, recitals, and exams. We also supported Kaye Barker’s Dalcroze Moves Summer School. 

## Courses 

Professional Training Courses: training took place at Haberdashers School, and at Ealing in London, as well as launching a new centre at Warwick. Overall, we had 30 students attending our formal training, across all four levels of Foundation, Intermediate, Certificate and Licence, across our three centres. We hope that at least two of our Licence students will go on to study at the Institut Jaques-Dalcroze in Geneva, gaining the Diploma, the highest international qualification in the Dalcroze method. 

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## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT** 

_**For the year ended 30 September 2025**_ 

## **ACHIEVEMENTS AND PERFORMANCE (CONTINUED)** 

## **Summary of the main achievements of the charity during the year (Cont.)** 

## Membership 

We continued to build our community, with 106 members. Members get access to a wide range of benefits, including 21 hours of free CPD through Zoom Cafe sessions run by experienced practitioners from across the world, and access to the archive of sessions covering voice, harmonic scheme, Early Years teaching, Playing Music with your whole body, and using Dalcroze Eurhythmics for drama teaching. 

## Governance 

As some Trustees were coming to the end of their term, we implemented a board recruitment programme over the summer of 2025. This was very successful and five new Trustees were appointed, alongside the creation of a new Technical Advisory Group for experts in education and musicianship. We also recruited a Finance Administrator, further strengthening our policies and processes. 

## Fundraising and Development 

A new area of activity for the organisation, we have had some success this year: 

- A successful crowdfunder showcasing the voices and faces of Dalcroze which raised over £1,100 to inspire 110 children to learn Dalcroze, celebrating our 110[th] anniversary. 

- A successful bid to the National Lottery Heritage fund for to explore the Dalcroze archive at the University of Surrey, working with The Song School in Southend to cocreate new approaches to heritage. 

We also overhauled our website and strengthened partnerships with our fellow movement methods: Orff, Kodaly and Suzuki. 

## Strategy 

We launched a new strategic framework to guide our activities and highlighted three aspects of our mission: 

- Equity of access to participation: everyone feels welcome to participate in Dalcroze Eurythmics 

- Inclusive career pathways: everyone who would like to have a career in music/movement is supported to do so 

- Global excellence in training: Dalcroze UK training is respected as effective in preparing teachers for professional practice. 

## **Financial Review** 

The out-turn for the year is an unrestricted surplus of £38,820 (2024: Deficit £1,939).  The surplus will leave a balance on Unrestricted Funds at 30 September 2025 of £68,681 (2024: £29,861). 

The Trustees consider the financial performance of the charity to be satisfactory. 

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## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE)** 

## **TRUSTEES’ REPORT** 

_**For the year ended 30 September 2025**_ 

## **PLANS FOR FUTURE PERIODS** 

The Trustees have ensured a thorough strategic review of the charity's mission and vision, and in 2025/26 the priorities are to maintain and enhance the quality of our programmes; maintain and build the Dalcroze community in the UK, and develop new development opportunities for Dalcroze Eurhythmics outside musical pedagogy. 

We have prioritised five key strands of activity for the next three years: 

- Maintaining Global Excellence in Training – establishing more training centres around the UK 

- Delivering Open Access Programmes – from drop in classes to corporate training days 

- Exploring the Dalcroze Method to Support Healthy Aging – being active in care settings around the UK 

- Exploring our Heritage to Inform our Future – opening up our tangible and intangible archives to inspire the next generation 

- Reframing our Training to Accommodate Different Abilities – ensuring everyone can participate in Dalcroze. 

## Fundraising Pipeline 

A number of significant fundraising developments are expected to strengthen our financial position materially in the coming years. 

- National Lottery Heritage Fund (NLHF) — Building on our successful first award of £42,347, we are now preparing a substantially larger follow-on application to NLHF, with the aim of securing significantly increased funding to grow the project further. This will focus on developing projects skewed around the very young, following the successful partnership with the Song School and our archive on the Heritage Lottery Project. With the aim of employing Dalcroze teachers to develop and deliver the initiative. 

- University of Ottawa and The Royal — Dalcroze UK has agreed a full partnership with the University of Ottawa and The Royal on the Aged Care research project. This initiative is modelled on the University of Ottawa's landmark programme, supported by their CAD $2.5 million grant. We will jointly submit a reciprocal funding application for a UK equivalent, with the Ottawa team actively lending their expertise to our bid, which is now in hand. In parallel, we are preparing a joint funding application with the same partners for a children's mental health project, structured in a similar way to the aged care initiative. 

- Playground Proms — A formal partnership has been agreed with Playground Proms, who this year have completed a significant fundraise in excess of £250,000. We will be making a joint application for further funding, combining our reach and credibility to make a strong case to funders. 

- Charitable Applications — Additional funding applications to the Freemasons' Charitable Foundation, the Welcome Trust, Paul Hamlyn Foundation, Arts & Humanities Research Council and Creative Health in the NHS which can help us with social prescribing, for 2026–2027, are currently in development and bid writing process. 

This pipeline of partnership-led funding bids is the most ambitious in the charity's history and represent a genuine step-change in our development capacity and income diversification. 

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## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT** 

_**For the year ended 30 September 2025**_ 

## **RESPONSIBILITIES OF THE TRUSTEES** 

The Trustees (who are also the Directors of Dalcroze Society UK (Incorporated) for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. 

In preparing these financial statements, the Trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgments and estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. 

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Signed on behalf of the Trustees 


**K Templeman Trustee Company Registration Number 00212851** 

## **15 June 2026** 

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## **INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF DALCROZE SOCIETY UK (INCORPORATED) FOR THE YEAR ENDED 30 SEPTEMBER 2025** 

I hereby report to the Trustees of Dalcroze Society UK (Incorporated) (Charity Registration Number 313317) on my examination of the accounts for the year ended 30 September 2025 set out on pages 11 to 22. 

## **Responsibilities and Basis of Report** 

As the charity’s Trustees (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’).  In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. 

## **Independent Examiner’s Statement** 

I have completed my examination.  I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 

4. the accounts have not been prepared in accordance with the methods or principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)). 

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. 


## **Pete O’Hara, FCA, Chartered Accountant** 

## **Fellow of the Institute of Chartered Accountants in England & Wales** 

26 La Sagesse, Jesmond, Newcastle upon Tyne NE2 3AF 

15 June 2026 

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## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ 

|**Note**<br>**Income**<br>Income from Investments<br>3<br>Income from Donations & Legacies<br>4<br>Income from Charitable Activities<br>5<br>Other Income<br>6<br>**Total Income**<br>**Expenditure**<br>Expenditure on Raising Funds<br>7<br>Expenditure on Charitable Activities<br>8<br>**Total Expenditure**<br>**Net Income/(Expenditure) before**<br>**Gains/(Losses) on Investments**<br>Net Gains/(Losses) on Investments<br>**Net movement in funds**<br>Balance brought forward at 1 April<br>**Balance carried forward at 30**<br>**September**<br>**15**|**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**Total**<br>**2025**<br>**Total**<br>**2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>17,523<br>-<br>17,523<br>18,051<br>617<br>-<br>617<br>2,524<br>97,135<br>42,347<br>139,482<br>104,288<br>1,410<br>-<br>1,410<br>2,352|
|---|---|
||**116,685**<br>**42,347**<br>**159,032**<br>**127,215**<br>-<br>-<br>-<br>-<br>77,865<br>106,010<br>183,875<br>181,764|
||**77,865**<br>**106,010**<br>**183,875**<br>**181,764**|
||**38,820**<br>**(63,663)**<br>**(24,843)**<br>**(54,549)**<br>-<br>16,487<br>16,487<br>18,100|
||**38,820**<br>**(47,176)**<br>**(8,356)**<br>**(36,449)**<br>29,861<br>319,356<br>349,217<br>385,666|
||**£68,681**<br>**£272,180**<br>**£340,861**<br>**£349,217**|



The notes on pages 13 to 22 form part of the financial statements. 

All of the activities of the company are classed as continuing. 

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared. 

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## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL POSITION/BALANCE SHEET** _**AS AT 30 SEPTEMBER 2025**_ 

|**Notes**<br>**Fixed Assets**<br>Tangible Fixed Assets<br>Investments<br>10<br>**Current Assets**<br>Stocks<br>11<br>Debtors<br>12<br>Cash At Bank & In Hand<br>**Creditors – Amounts Falling Due Within 1 Year**<br>13<br>Net Current Assets/(Liabilities)<br>**Total Net Assets**<br>**14**<br>**Represented by:**<br>Unrestricted Reserves<br>15<br>Restricted Reserves<br>15|**2025**<br>**2024**<br>**£**<br>**£**<br>-<br>-<br>261,717<br>321,618|
|---|---|
||261,717<br>321,618<br>7,574<br>9,453<br>39,265<br>8,655<br>52,183<br>36,642|
||99,022<br>54,750<br>(19,878)<br>(27,151)|
||79,144<br>27,599|
||**£340,861**<br>**£349,217**|
||68,681<br>29,861<br>272,180<br>319,356|
||**£340,861**<br>**£349,217**|



The notes on pages 13 to 22 form part of the financial statements. 

The Trustees are satisfied that for the year ended 30 September 2025 the charity was entitled to exemption under section 477(2) of the Companies Act 2006. 

The Trustees also confirm that the Members have not required the charity to obtain an audit in accordance with section 476 of the Companies Act 2006 

The Trustees acknowledge their responsibilities for: 

(i) ensuring that the charity keeps adequate accounting records which comply with section 386 of the Act, and 

(ii) preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the charity. 

## **These financial statements were approved and signed by a Member of the Board of Trustees on 15 June 2026.** 


**K Templeman Trustee Company Registration Number 00212851** 

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## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ 

## **1. Accounting Policies** 

## **Basis of Accounting** 

These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and with the Companies Act 2006 and the Statement of Recommended Practice (Charities SORP FRS 102) "Accounting and Reporting by Charities" and the Charities Act 2011. 

The financial statements have been prepared on the historical cost basis, modified to include certain financial instruments at fair value. 

Advantage has been taken of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a statement of cashflows. 

The financial statements are prepared in sterling, which is the functional currency of the charity. 

## **Taxation Status** 

Dalcroze Society UK (Incorporated) is a Charity registered under the 1960 Charities Act and is accorded exemption from liability to taxation on its income under S505 Income and Corporation Taxes Act 1988. 

## **Going Concern** 

The charity is dependent on the continued support of grant aiding bodies. The Trustees believe that the charity will continue to receive this support and accordingly consider that it is appropriate to prepare the financial statements on the going concern basis. 

There are no other material uncertainties about the charity's ability to continue. 

## **Income** 

All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. 

The following specific policies are applied to particular categories of income: 

- Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when receivable. 

- Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. 

- Investment income is included when receivable. 

- Income from charitable trading activity is accounted for when earned. 

- Other income is accounted for when receivable. 

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**DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ 

## **1. Accounting Policies (Continued)** 

## **Operating Leases** 

The charity classifies the lease of certain types of equipment as operating leases as the title to the equipment remains with the lessor.  Rental charges are charged against income on a straight-line basis over the period of the lease. 

## **Tangible Fixed Assets and Depreciation** 

Individual assets costing £100 or more are capitalised at cost. 

Depreciation is provided on any fixed assets at rates calculated to write off the assets over their remaining useful lives as follows: 

IT & Music Equipment - 25% per annum straight line Furniture & Fittings - 25% per annum straight line 

A full year’s depreciation charge is applied in the year of acquisition and no charge is made in the year of disposal. 

## **Impairment of Fixed Assets** 

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. 

## **Stocks** 

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items. 

## **Financial Instruments** 

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. 

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. 

Debt instruments are subsequently measured at amortised cost where there is a material adjustment. 

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**DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ 

## **1. Accounting Policies (Continued)** 

## **Fund Accounting** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the purposes of the charity. 

Designated funds are unrestricted funds earmarked by the trustees for specific purposes. 

Restricted funds are subjected to restrictions on their expenditure imposed by the donor. 

## **Judgements and Key Sources of Estimation Uncertainty** 

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 

There are no significant judgements or estimation uncertainty included within the financial statements. 

## **Pensions** 

Dalcroze Society UK (Incorporated) contributes to a defined contribution pension scheme. Further details can be found in Note 9.  For the defined contribution scheme, the amount charged to the Statement of Financial Activities in respect of pension costs is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the Balance Sheet. 

## **2. Legal Status** 

The charity is a company limited by guarantee and has no share capital.  The liability of each member in the event of winding up is limited to £1.  The company law members of the charity are the members of its Board of Trustees. 

## **3. Income from Investments** 

|Interest on / Dividends from Investments<br>under fund management<br>Interest on Cash Balances|**Unrestricted**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**2025**<br>**£**<br>**2024**<br>**£**<br>17,443<br>-<br>17,443<br>17,907<br>80<br>80<br>144|
|---|---|
||**£17,523**<br>**£-**<br>**£17,523**<br>**£18,051**|



Of the 2024 total of £18,051, £144 related to Unrestricted Funds and £17,907 to Restricted Funds. 

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## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS** 

## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ 

## **4. Income from Donations & Legacies** 

|Donations - General|**Unrestricted**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**2025**<br>**£**<br>**2024**<br>**£**<br>617<br>-<br>617<br>2,524|
|---|---|
||**£617**<br>**£-**<br>**£617**<br>**£2,524**|



Of the 2024 total of £2,524, £2,530 related to Unrestricted Funds and £(6) to Restricted Funds. 

## **5. Income from Charitable Activities** 

|**ome from Charitable Activities**||
|---|---|
|**Grant Income**<br>National Lottery Heritage Fund<br>**Earned Income**<br>Student Fees – Intensive Training<br>Membership Subscriptions<br>CPD Day Fees<br>Examinee Fees|**Unrestricted**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**2025**<br>**£**<br>**2024**<br>**£**<br>-<br>42,347<br>42,347<br>-|
||**-**<br>**42,347**<br>**42,347**<br>**-**<br>84,029<br>-<br>84,029<br>92,288<br>4,376<br>-<br>4,376<br>3,755<br>2,485<br>-<br>2,485<br>2,400<br>6,245<br>-<br>6,245<br>5,845|
||**97,135**<br>**-**<br>**97,135**<br>**104,288**|
||**£97,135**<br>**£42,347**<br>**£139,482**<br>**£104,288**|



Of the 2024 total of £104,288, £5,254 related to Unrestricted Funds and £99,034 to Restricted Funds. 

## **6. Other Income** 

|Book Sales<br>Recharged Postage & Packing|**Unrestricted**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**2025**<br>**£**<br>**2024**<br>**£**<br>1,212<br>-<br>1,212<br>1,810<br>198<br>-<br>198<br>542|
|---|---|
||**£1,410**<br>**£-**<br>**£1,410**<br>**£2,352**|



Of the 2024 total of £2,352, £2,334 related to Unrestricted Funds and £18 to Restricted Funds. 

16 



## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS** 

## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ 

## **7. Expenditure on Charitable Activities** 

|**Direct Costs**<br>Discounts Awarded<br>Examiner Fees<br>Grants Awarded<br>Practitioner Fees<br>Practitioner Travel, Accommodation &<br>Subsistence<br>Marketing & Publicity<br>Student Accommodation & Catering<br>Venue Hire<br>Other Direct Costs<br>**Support Costs**<br>Bad Debts<br>Bank Charges<br>Freelance Administrative Support<br>ICT, Software & Website<br>Subscriptions<br>Depreciation<br>Insurance<br>Salaries & On Costs<br>Staff Travel, Accommodation &<br>Subsistence<br>Other Administration & Running Costs<br>**Governance Costs**<br>Accountancy Fees<br>Legal & Professional Fees<br>Recruitment Costs<br>Board/Governance Costs|**Unrestricted**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**Total**<br>**2025**<br>**£**<br>**Total**<br>**2024**<br>**£**<br>48<br>5,310<br>5,358<br>8,837<br>-<br>3,872<br>3,872<br>3,730<br>-<br>17,524<br>17,524<br>24,971<br>5,018<br>46,039<br>51,057<br>54,748<br>274<br>6,919<br>7,193<br>9,032<br>1,100<br>-<br>1,100<br>1,187<br>120<br>2,941<br>3,061<br>6,453<br>1,475<br>18,127<br>19,602<br>18,703<br>4,963<br>722<br>5,685<br>3,547|
|---|---|
||**12,998**<br>**101,454**<br>**114,452**<br>**131,208**<br>99<br>3,159<br>3,258<br>-<br>1,307<br>54<br>1,361<br>1,437<br>3,985<br>-<br>3,985<br>-<br>2,301<br>-<br>2,301<br>2,284<br>1,353<br>-<br>1,353<br>1,826<br>-<br>-<br>-<br>483<br>1,434<br>-<br>1,434<br>2,085<br>47,359<br>-<br>47,359<br>37,589<br>1,087<br>1,224<br>2,311<br>1,424<br>1,092<br>119<br>1,211<br>487|
||**60,017**<br>**4,556**<br>**64,573**<br>**47,615**<br>1,440<br>-<br>1,440<br>2,100<br>2,554<br>-<br>2,554<br>856<br>-<br>856<br>-<br>-<br>-<br>-<br>841|
||**4,850**<br>**-**<br>**4,850**<br>**2,941**|
||**£77,865**<br>**£106,010**<br>**£183,875 £181,764**|



Of the 2024 total of £380,074, £73,368 related to Unrestricted Funds and £306,706 to Restricted Funds. 

17 



## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ 

## **8. Net Income/(Expenditure)** 

|**2025**<br>**£**<br>**2024**<br>**£**<br>Net income/(expenditure) is stated after charging/(crediting):<br>Independent Examiner’s Fees<br>1,440<br>2,100<br>Depreciation of owned Fixed Assets<br>-<br>483<br>**9.**<br>**Staff Costs & Trustees’ Remuneration**<br>**2025**<br>**£**<br>**2024**<br>**£**<br>Gross Salary Costs<br>46,422<br>35,744<br>Employer’s National Insurance<br>-<br>-<br>Employer’s Pension Contributions<br>937<br>689<br>**£47,359**<br>**£37,589**<br>No employee received remuneration of more than £60,000 during the year (2024 - Nil).<br>The average number of staff employed during the year, calculated as full-time equivalents,<br>was as follows:<br>**2025**<br>**No**<br>**2024**<br>**No**<br>Charity Management<br>2<br>2||**2025**<br>**£**<br>**2024**<br>**£**<br>1,440<br>2,100<br>-<br>483<br>**2025**<br>**£**<br>**2024**<br>**£**<br>46,422<br>35,744<br>-<br>-<br>937<br>689|
|---|---|---|



The key management personnel of the charity comprise the Trustees and the Senior Management Team. The total employee benefits of the key management personnel of the charity were £47,359 (2024: £37,589). 

Pension benefits are provided through a Group Personal Pension Scheme, which is a defined contribution scheme. The assets of the scheme are held separately from those of the company in a separately administered fund.  In the year to 30 September 2025 Dalcroze Society UK (Incorporated) made an employer's contribution of 3% of pensionable pay, provided that the employee makes a minimum contribution of 5%. 

These amounts are paid over to the scheme on a monthly basis.  Contributions of £99 had been overpaid at 30 September 2025 (2024: £274 outstanding). 

No remuneration has been paid to any Trustees/Directors in the year (2024: £Nil). No reimbursement of Travel and Subsistence expenses in respect of their attendance at meetings of the charity was made in the year (2024: £841). 

18 



**DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ 

## **10. Fixed Assets - Investments under Fund Management** 

||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|Market Value at 1 October|321,618|303,518|
|Cost of Investments Purchased|-|-|
|Market Value of Investments Sold|(26,388)|-|
|Cash Funds Withdrawn|(50,000)|-|
|Unrealised Gain/(Loss)|16,487|18,100|
||**£261,717**|**£321,618**|
|Cash|-|-|
|Market Value at 30 September|**£261,717**|**£321,618**|
|The market value has been provided by the charity’s investment managers.|||
|Geographical analysis of investments under fund|**2025**|**2024**|
|management:|||
||**£**|**£**|
|Fixed Interest|-|26,882|
|UK Equities|261,717|294,736|
||**£261,717**|**£321,618**|



At 30 September 2025, the entire portfolio is held in the M&G Equities Investment Fund for Charities (Charifund). 

## **11. Stocks** 

|**11.**<br>**Stocks**||
|---|---|
|Goods for Resale<br>**12.**<br>**Debtors**<br>Trade Debtors<br>Accrued Grant Income<br>Prepayments<br>Other Debtors|**2025**<br>**£**<br>**2024**<br>**£**<br>7,574<br>9,453|
||**£7,574**<br>**£9,453**<br>**2025**<br>**£**<br>**2024**<br>**£**<br>14,535<br>4,786<br>21,653<br>-<br>2,978<br>3,869<br>99<br>-|
||**£39,265**<br>**£8,655**|



19 



## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS** 

_**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ 

## **13. Creditors – Amounts Falling Due Within 1 Year** 

|**Creditors – Amounts Falling Due Within 1 Year**||
|---|---|
|Other Taxes & Social Security Costs – PAYE/NI<br>Trade Creditors<br>Deferred Income<br>Accruals<br>Net Wages Payable<br>Other Creditors|**2025**<br>**£**<br>**2024**<br>**£**<br>968<br>388<br>6,938<br>4,788<br>6,560<br>9,825<br>5,412<br>6,971<br>-<br>3,238<br>-<br>1,941|
||**£19,878**<br>**£27,151**|



## **14. Analysis of Net Assets between Funds** 

|Fixed Assets<br>Investments<br>Stocks<br>Debtors<br>Cash at Bank and In Hand<br>Creditors – Due Within 1 Year|**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**Total**<br>**2025**<br>**Total**<br>**2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>261,717<br>261,717<br>321,618<br>7,574<br>-<br>7,574<br>9,453<br>17,612<br>21,653<br>39,265<br>8,655<br>52,183<br>-<br>52,183<br>36,642<br>(8,688)<br>(11,190)<br>(19,878)<br>(27,151)|
|---|---|
||**£68,681**<br>**£272,180**<br>**£340,861 £349,217**|



## **15. Analysis of Charitable Funds** 

|**Unrestricted Funds**<br>Charity General Fund<br>**Restricted Funds**<br>National<br>Lottery<br>Heritage<br>Fund<br>Jean Vincent Training Fund<br>Percy<br>Ingham<br>Memorial<br>Fund<br>Laura Campbell Fund<br>Jane Holmes Fund<br>**Total Restricted Funds**<br>**Total Funds**|**Fund at 1**<br>**Oct 2024**<br>**£**<br>**Incoming**<br>**Resources**<br>**in Year**<br>**£**<br>**Resources**<br>**Expended**<br>**in Year**<br>**£**<br>**Transfers/**<br>**Other**<br>**Movement**<br>**Fund at 30**<br>**September**<br>**2025**<br>**£**<br>**29,861**<br>**116,685**<br>**(77,865)**<br>**-**<br>**68,681**<br>-<br>42,347<br>(2,605)<br>-<br>39,742<br>14,396<br>-<br>-<br>(14,396)<br>-<br>55,282<br>-<br>(21,772)<br>(9,355)<br>24,155<br>220,605<br>-<br>(81,527)<br>40,384<br>179,462<br>29,073<br>-<br>(106)<br>(146)<br>28,821|
|---|---|
||**319,356**<br>**42,347**<br>**(106,010)**<br>**16,487**<br>**272,180**|
||**£349,217**<br>**£159,032**<br>**£(183,875)**<br>**£16,487**<br>**£340,861**|



20 



## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS** 

_**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ 

## **15. Analysis of Charitable Funds (Cont.)** 

## **Name of Restricted Fund** 

## **Description, Nature & Purpose of the Restricted Fund** 

National Lottery Heritage Fund 

Towards the cost of participation in the heritage of Dalcroze in the UK 

Jean Vincent Training Fund 

To encourage and support students to undertake further training in Dalcroze for those hoping to pursue professional certificates up to and including the Diplôme Supérieur level. 

Percy Ingham Memorial Fund 

A small fund left by Percy Ingham, who founded the British School circa 120 years ago, used to provide an annual Percy Ingham Award bursary once a year for people who are struggling to fund their training on their own income. 

Laura Campbell Fund 

Laura Campbell left 40% of the residue of her estate to establish a fund in her name to further the professional musical work through assistance to students of a high level as pianists and potential improvisers committed to becoming Dalcroze Teachers. The Fund is being specifically applied to deliver the core Intensive Training Programme in accordance with these wishes. 

Jane Holmes Fund 

To support the setting up of children’s demonstration classes and members wishing to study for the Diplôme Supérieur in Geneva. 

21 



## **DALCROZE SOCIETY UK (INCORPORATED) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ 

## **16. Related Party Transactions** 

Transactions with Trustees ate disclosed in Note 9. 

There were no other transactions in the year with related parties, such as are required to be disclosed (2024: None). 

## **17. Taxation** 

The company is a registered charity and no provision is considered necessary for taxation. 

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects 

## **18. Financial Commitments** 

No material financial commitments have been made in respect of future financial periods. 

## **19. Company Limited by Guarantee** 

The charity is incorporated under the Companies Act 1985 and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding £1 as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.  There are currently 6 members of the company (2024 - 5 members). 

22