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Registered number: 07278496 Charity number: 1138798 VIVIANA DURANTE COMPANY (Limited by Guarantee) UNAUDITED TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
VIVIANA DURANTE COMPANY (Limited by Guarantee) CONTENTS
| Page
Reference and administrative details of the charity, its Trustees and advisers | 1
Trustees' report | 2 - 4
Statement of financial activities | 5
Balance sheet | 6
Notes to the financial statements | 7 - 12
VIVIANA DURANTE COMPANY (Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2025 Trustees
Fern Potter, Chair
Nigel Cliff, Trustee
Katharine Boysen, Trustee
Viviana Durante, Trustee
Amanda Scott, Trustee
Jorge Huitron, Trustee
Susan Lynas, Trustee
Company registered number 07278496
Charity registered number 1138798
Registered office 8 Napier Road London W14 8LQ
Company secretary Nigel Cliff
Page 1
VIVIANA DURANTE COMPANY (Limited by Guarantee) TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2025 The Trustees present their annual report together with the financial statements of the charity for the 1 July 2024 to 30 June 2025. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Since the charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted. Objectives and activities a. Policies and objectives The purpose of the charity is the promotion and advancement for public benefit of the arts, particularly ballet and dance. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. b. Main activities undertaken to further the charity's purposes for the public benefit The charity’s primary activity in the year ended 30 June 2025 was the research and development of new theatrical dance productions. In planning and carrying out this work, the trustees complied with the duty as set out in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Charity Commission. Achievements and performance a. Review of activities The Company’s principal activity during the year was the research and development of an original dance theatre work. Following a period of creative research, we undertook preparatory work including securing rights and progressing discussion with theatres, choreographers, and creative team members. Under the direction of Artistic Director Viviana Durante, the Company’s mission is to bring bold and innovative dance events to the widest possible audiences. We aim tell stories through and about dance that entertain, enlighten, and move new audiences as well as lovers of our art form. Diversity and inclusion are at the heart of what we do, and we prioritise working with emerging artists and reflecting our diverse society in our work. We embrace all strands of dance as well as perspectives from outside dance, firmly believing that they enrich each other and enhance the experience of practitioners and audiences alike. Our activity during the year progressed these aims by building on our existing strength in commissioning and delivering distinctive dance programming that adds value to the UK dance sector, while deepening organisational expertise in mounting large-scale productions. Page 2
VIVIANA DURANTE COMPANY (Limited by Guarantee) Financial review a. Income received in the year was £12,500 (2024 £Nil) and expenditure was limited to support costs of £1,300 (2024 £2,953). b. Going Concern After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. c. Reserves Policy At the end of the reporting period the charity held free reserves of £41,771 (2024: £30,571). Structure, governance and management a. Constitution The charity is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 09/06/2010. The charity is a registered charity with charity registration number 1138798. The principal object of the charity is the promotion and advancement for public benefit of the arts, particularly ballet and dance. b. Methods of appointment or election of Trustees The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association. c. Organisational structure and decision-making policies The charity is governed and managed by its Trustees, who are collectively responsible for decisions about its projects and activities. Day-to-day management of its projects is delegated to Artistic Director, Viviana Durante. Renumeration of contracted personnel is set in accordance with industry standards, with due regard to best practice and advice from independent experts. Any fees for trustees’ services (unrelated to their capacity as trustees) is set by non-connected trustees on the same basis. Expenditure is approved by the Hon. Treasurer and a minimum of one other trustee. Page 3
VIVIANA DURANTE COMPANY (Limited by Guarantee) Statement of Trustees' responsibilities The Trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees' 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 . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, 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 of the Charities SORP (FRS 102); ∙make judgments and accounting estimates that are reasonable and prudent; ∙state whether applicable UK Accounting Standards (FRS 102) 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 charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. 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. Approved by order of the members of the board of Trustees and signed on their behalf by:
................................................ Fern Potter Chair |
Date: 2 January 2026 |
Page 4
VIVIANA DURANTE COMPANY (Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2025
|  | Unrestricted funds 2025 | Total funds 2025 | Total funds 2024
| Note | £ | £ | £
Income from: |  |  |  |
Donations and legacies | 2 | 12,500 | 12,500 | -
Total income |  | 12,500 | 12,500 | -
Expenditure on: |  |  |  |
Charitable activities | 3 | 1,300 | 1,300 | 2,953
Total expenditure |  | 1,300 | 1,300 | 2,953
Net movement in funds |  | 11,200 | 11,200 | (2,953)
Reconciliation of funds: |  |  |  |
Total funds brought forward |  | 30,571 | 30,571 | 33,524
Net movement in funds |  | 11,200 | 11,200 | (2,953)
Total funds carried forward |  | 41,771 | 41,771 | 30,571
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 7 to 12 form part of these financial statements.
Page 5
VIVIANA DURANTE COMPANY (Limited by Guarantee) REGISTERED NUMBER: 07278496 BALANCE SHEET AS AT 30 JUNE 2025
|  |  | 2025 |  | 2024
| Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors | 5 | 440 |  | - |
Cash at bank and in hand |  | 42,531 |  | 32,671 |
|  | 42,971 |  | 32,671 |
Creditors: amounts falling due within one year | 6 | (1,200) |  | (2,100) |
Net current assets |  |  | 41,771 |  | 30,571
Total assets less current liabilities |  |  | 41,771 |  | 30,571
Net assets excluding pension asset |  |  | 41,771 |  | 30,571
Total net assets |  |  | 41,771 |  | 30,571
Charity funds |  |  |  |  |
Unrestricted funds | 7 |  | 41,771 |  | 30,571
Total funds |  |  | 41,771 |  | 30,571
The charity was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
................................................ Fern Potter |
Date: 27 December 2025 |
Page 6
VIVIANA DURANTE COMPANY (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Viviana Durante Company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. Accounts are prepared in Sterling, the functional currency of the Charity, and rounded to the nearest £.
| 1.2 | Company status
The charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.
| 1.3 | Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Trustees have considered the impacts that the Covid-19 pandemic may have for the Charity and it is deemed that the Charity can meet its commitments and liabilities and can continue for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
| 1.4 | Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
| 1.5 | Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs. Page 7
VIVIANA DURANTE COMPANY (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 1.Accounting policies (continued)
| 1.6 | Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
| 1.7 | Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
| 1.8 | Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
| 1.9 | Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
| 1.10 | Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Page 8
VIVIANA DURANTE COMPANY (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
| 2. | Income from donations and legacies
|  |  | Unrestricted funds 2025 | Total funds 2025 | Total funds 2024
|  |  | £ | £ | £
| Donations | 12,500 | 12,500 | -
| 3. | Analysis of expenditure on charitable activities
|  | Summary by fund type
|  |  | Unrestricted funds 2025 | Total 2025 | Total 2024
|  |  | £ | £ | £
| Dance Production | 1,300 | 1,300 | 2,953
| Total 2024 | 2,953 | 2,953 |
Page 9
VIVIANA DURANTE COMPANY (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
| 4. | Analysis of expenditure by activities
|  |  | Support costs 2025 | Total funds 2025 | Total funds 2024
|  |  | £ | £ | £
| Dance Production | 1,300 | 1,300 | 2,953
| Total 2024 | 2,953 | 2,953 |
| Analysis of direct costs
| Analysis of support costs
|  | Dance Production 2025 | Total funds 2025 | Total funds 2024
|  | £ | £ | £
| Sundry | 300 | 300 | 1,753
| Legal and professional fees | 1,000 | 1,000 | 1,200
| Total 2025 | 1,300 | 1,300 | 2,953
| Total 2024 | 2,953 | 2,953 |
5. | Debtors
|  | 2025 | 2024
|  | £ | £
| Due within one year |  |
| Other debtors | 440 | -
|  | 440 | -
Page 10
VIVIANA DURANTE COMPANY (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Creditors: Amounts falling due within one year
|  | 2025 | 2024
|  | £ | £
| Trade creditors | - | 900
| Accruals and deferred income | 1,200 | 1,200
|  | 1,200 | 2,100
| 7. | Statement of funds
|  | Statement of funds - current year
|  |  | Balance at 1 July 2024 £ | Income £ | Expenditure £ | Balance at 30 June 2025 £
|  | Unrestricted funds |  |  |  |
| General Funds - all funds | 30,571 | 12,500 | (1,300) | 41,771
|  | Statement of funds - prior year
|  |  | Balance at 1 July 2023 £ | Expenditure £ | Balance at 30 June 2024 £
|  | Unrestricted funds |  |  |
| General Funds - all funds | 33,524 | (2,953) | 30,571
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VIVIANA DURANTE COMPANY (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
| 8. | Analysis of net assets between funds
|  | Analysis of net assets between funds - current year
|  |  | Unrestricted funds 2025 | Total funds 2025
|  |  | £ | £
| Current assets | 42,971 | 42,971
| Creditors due within one year | (1,200) | (1,200)
| Total | 41,771 | 41,771
|  | Analysis of net assets between funds - prior year
|  |  | Unrestricted funds 2024 | Total funds 2024
|  |  | £ | £
| Current assets | 32,671 | 32,671
| Creditors due within one year | (2,100) | (2,100)
| Total | 30,571 | 30,571
9. | Related party transactions
During the year, no Trustees received any fee (2024 - £Nil) for services as a producer and tour manager. This payment were not related to their capacity as trustee. During the year, no Trustees received any benefits in kind (2024 - £Nil). No trustee received reimbursement of expenses (2024 - £Nil).
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