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2025-08-31-accounts

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Dunedin Dancers

Scottish Charity Number: SC 011896

Report and Accounts

Year ended 31 August 2025

DUNEDIN DANCERS – REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025

________________

REFERENCE AND ADMINISTRATION DETAILS

Name of Charity: Dunedin Dancers Scottish Charity No: SC 011896

Trustees: * resigned in October 2024. His place was taken by

Bankers: Bank of Scotland plc 8 Morningside Road Edinburgh, EH10 4DD

CAF Bank Limited Kings Hill West Malling Kent, ME19 4TA

Independent Examiner: Peter Edwards 20 Riselaw Terrace Edinburgh EH10 6HW

_________________Scottish Charity Number SC 011896 Page 2

DUNEDIN DANCERS – REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025

________________

CONTENTS Page
Reference and Administration Details 2
Structure, Governance and Management 4
Objectives and Activities 4
Achievements and Performance 4
Financial Review 5
Statement of Receipts and Payments 6
Statement of Balances 7
Notes to the Accounts 8-10
Independent Examiner’s Report 11

_________________Scottish Charity Number SC 011896 Page 3

DUNEDIN DANCERS – REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025

________________

STRUCTURE, GOVERNANCE AND MANAGEMENT

Dunedin Dancers is an unincorporated association, established and governed by its constitution. Its trustees, known as the committee, are elected by the members for two years at a General Meeting held every second year, and hold office until the next General Meeting, in accordance with the constitution. The last General Meeting was held in Mayfield Church Hall on 25th November 2023. At that meeting the chairman resigned and has not been replaced.

OBJECTIVES AND ACTIVITIES

The aim of the charity is to promote participation in and appreciation of Scottish Country Dancing, Highland Dancing and any other form of dancing, whether Scottish, folk or otherwise, and in particular, to organise and attend Folk Dance Festivals.

Dunedin Dancers undertakes the following activities in furtherance of its objectives: an International Folk Dance Festival every second year ; participation in other festivals, at home and abroad ;

social dancing every week from September to June, excepting Christmas and Easter breaks ; three public dances plus other weekend events and classes ;

demonstrations and ceilidhs for conferences and other events during the year.

All of Dunedin Dancers work is carried out by unpaid volunteers.

ACHIEVEMENTS AND PERFORMANCE

Dunedin Dancers 2024/2025 season started in September 2024, with weekly social dancing on Wednesday evenings at Morningside Parish Church, including live music twice a month. We ran informal dances in conjunction with RSCDS Edinburgh Branch in October, November, February and March. In May we joined in with the Combined Societies Dance at Lauriston Hall. This was an initiative of RSCDS organised with the help of the Trinity, Atholl, Dunedin and Morningside Clubs. We held our usual three social dances in November, March and June and took a group of dancers to a festival in Bulgaria in June. We held an Edinburgh University New Scotland Dance Society takeover night each term which saw a club night run by the students, strengthening important links between our clubs. July saw our 27th International Folk Dance Festival in the Mary Erskine School, which was judged to be a great success.

_________________Scottish Charity Number SC 011896 Page 4

DUNEDIN DANCERS — REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025

FINANCIAL REVIEW

Dunedin Dancers has traditionally aimed to maintain reserves, excluding stock, at least equivalent to the approximate gross cost of one International Folk Dance Festival. The gross cost of the Festival this year was around £28,400 and the net cost around £17,500. I’m pleased to say that we achieved our stated aim of reserves before the Festival excluding stock, amounting to around £29,000. We were fortunate to receive a legacy of £2000 from an ex-member. Reserves at the end of this year, excluding stock, are £16,011.

Approved by the trustees on 21st November 2025, and signed on their behalf by:

Scottish Charity Number SC 011896

Page 5

DUNEDIN DANCERS – REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025

________________

STATEMENT OF RECEIPTS AND PAYMENTS

Total

Year ended
31 Aug 2025

£

Total
General
Festival
£
£
Year ended
31 Aug 2024
£
Receipts
Donations, including membership subscriptions
Gross receipts from charitable activities,
ie dances, festivals, classes and demonstrations
(see note 3)
Gross trading receipts eg sales of books and
stock, (see note 5)
Bank interest
Total Receipts
4,309
835
9,970
10,054
673
-
495
-
5,144
1,970
20,024
10,222
673
54
495
421
15,447
10,889
26,336
12,667
Payments
Payments for charitable activities, ie dances,
festivals, classes, demonstrations & general
expenses (see note 3)
Gross trading payments, eg sales of books and
stock, (see note 5)
Management expenses (see note 6)
Bank Charges
Total Payments
6,771
28,395
338
-
345
-
60
-
35,166
7,772
338
-
345
615
60
60
7,514
28,395
35,909
8,447
Net incoming/outgoing resources
(Deficit)/Surplus for the year
Total funds brought forward
Total funds carried forward
7,933
(17,506)
(9,573)
4,220
(9,573)
4,220
25,584
21,364
16,011
25,584

The notes on pages 8 to 10 form part of these accounts.

_________________Scottish Charity Number SC 011896 Page 6

DUNEDIN DANCERS – REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025

________________

STATEMENT OF BALANCES

TATEMENT OF BALANCES
Total Funds
Total Funds
Year ended
Year ended
31 Aug 2025
31 Aug 2024
£
£
General
Festival
Fund
Fund
£
£
Cash Funds
Cash and bank balances at start of year
Surplus (Deficit) for year
Cash and bank balances at end of year
25,584
-
(9,573)
-
25,584
21,364
(9,573)
4,220
16,011
-
16,011
25,584
Bank and Cash Balances
Bank of Scotland (Treasurer Account)
Bank Of Scotland Instant Access Account
CAF Gold Account
CAF Cash Account
PayPal
Petty Cash
Total
1,893
2,814
13,545
-
441
22,618
24
34
5
18
103
100
16,011
25,584
OTHER ASSETS
Cost of Stock Held:
Books in shop
Clothing
Other (Badges etc)
Total (other assets)
389
516
844

Approved by the trustees on 21st November 2025, and signed on their behalf by

Treasurer)

_________________Scottish Charity Number SC 011896 Page 7

DUNEDIN DANCERS – REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025

________________

NOTES TO THE ACCOUNTS

1. Accounting Policies

(i) Basis of Accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The net surpluses or deficits on various activities are shown in the notes.

There has been no change to the accounting policies since last year, and no changes have been made to accounts for previous years.

(ii) Stock

The stock of clothing, dance books and other items for resale is valued at the lower of cost or net realisable value.

(iii) Trustee Expenses

None of the trustees received expenses for services provided to the charity.

No remuneration was paid to any charity trustee or to anyone connected to a charity trustee.

2. Taxation

Dunedin Dancers was recognised as a charity for tax purposes by the Inland Revenue on 14 June 1984. Consequently no Corporation Tax requires to be provided for the year.

_________________Scottish Charity Number SC 011896 Page 8

DUNEDIN DANCERS – REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025

________________

3. Analysis of Receipts & Payments relating to Charitable Activities

Year ended
- - - Year Ended 31 August 2025 - - -
31 Aug 2024
Income
Expenditure
Net
Net
£
£
£
£
6,140
4,737
1,403
673
1,321
1,390
(69)
428
582
390
192
-
10,054
28,395
(18,341)
(125)
-
254
(254)
(599)
127 -
127
58
1,800
-
1,800
2,015
Classes (Wed evenings)
Dances (Nov/Mar/June)
Sunday Socials with RSCDS
Dunedin Festival 2025 (see note 4)
Other Festivals
Other Events
Demonstration income
20,024
35,166
(15,142)
2,450

4. Dunedin Festival 2025

More detailed Analysis of Income & Expenditure from Note 3 above

Year ended
- - - Year Ended 31 August 2025 - - -
31 Aug 2023
Income
Expenditure
Net Income/
Net Income/
(Expenditure)
(Expenditure)
£
£
£
£
-
7,024
(7,024)
(5,836)
3,994
(3,994)
(2,438)
721
357
364
676
8389
12,566
(4,177)
(3,938)
-
638
(638)
(782)
-
2,247
(2,247)
(3,931)
844
-
844
(6)
-
348
(348)
(823)
100
249
(149)
(233)
-
561
(561)
(275)
-
411
(411)
(143)
Hire of School (inc practice venues)
Transport
Bar Sales
Catering Costs
Hire of Sound Equipment
Host/Hostel Payment
Performance Evening (Tickets & Raffle)
Festival Venues (New Town Church and FI)
Publicity
Practice Halls
Other Expenses (Gifts, Programme Costs etc)
10,054
28,395
(18,341)
(17,729)

_________________Scottish Charity Number SC 011896 Page 9

DUNEDIN DANCERS – REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025

________________

5. Analysis of Trading Activities

5. Analysis of Trading Activities
Year ended
- - Year Ended 31 August 2025 - -
31 Aug 2024
Income
Expenditure
Net Income
Net Income
£
£
£
£
50
-
50
-
623
338
285
54
Sales of Books
Sales of Stock
673
338
335
54

6. Analysis of Management Expenses

- - Year ended 31 Aug 2025 - -
£
70
88
-
123
64
0
0
Year ended
31 Aug 2024
£
73
88
103
119
119
53
60
Newsletter Costs
Insurance
Website Costs (see note 1)
PPL Fees
RSCDS Affiliation Fee (see note 2)
Misc
BGM Hall Charge
345 615

Note 1 : Website costs for 2023/24 include an Invoice (£43.68) for year 2024/25.

Note 2 : RSCDS Affiliation Fee for 2023/24 included an invoice (£57.00) for 2022/23

_________________Scottish Charity Number SC 011896 Page 10

DUNEDIN DANCERS – REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025

________________

INDEPENDENT EXAMINER'S REPORT TO THE CHARITY'S TRUSTEES

I report on the accounts of Dunedin Dancers for the year ended 31 August 2025 which are set out on pages 6 to 10.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity’s trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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18th November 2025

_________________Scottish Charity Number SC 011896 Page 11