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Company registration number: 11077278
Charity registration number: 1179697
OPDA
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 August 2025
Wilson Stevens
OPDA
Contents
Contents

| Page
--- | ---
Reference and Administrative Details | 1
Trustees' Report | 2—4
Independent Examiner's Report | 5
Statement of Financial Activities (including Income and Expenditure Account) | 6
Balance Sheet | 7—8
Notes to the Financial Statements | 9—15

Page 1
OPDA
Reference and Administrative Details
For The Year Ended 31 August 2025
Reference and Administrative Details

Trustees | Mr D Keating
| Ms Z Newell
| Ms E J Hardy
Charity Number | 1179697
Company Number | 11077278
Independent Examiner | David Hatchard BA FCA Accountants
| Wilson Stevens
| Accountants
| 4th Floor 100 Fenchurch Street London EC3M 5JD

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OPDA
Company No. 11077278
Trustees' Report For The Year Ended 31 August 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
The charity aims to provide an engaging way to experience the arts while building health and wellbeing. This
includes working towards;
- Inclusive opportunities in the arts
- Nurturing and supporting our local community
- Devoted to ensuring we provide the arts to our wider community
- Inspiring people's health and wellbeing
- Fun and safe environment to learn and develop
- Providing an innovative approach to the arts
Public Benefit
OPDA continued to provide high-quality performing arts education to young people across the local community. Bursaries and financial support remained available across both the College and On Point Dance Academy to improve access for students regardless of financial circumstances.
Students benefited from productions, performances and enrichment activities that developed confidence, wellbeing, employability and technical skills. The charity also continued to explore additional charitable funding opportunities to expand community outreach.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Charitable activities
During the period the charity educated young people in the arts of drama, dance and music via a series of
classes.
Financial Review
Financial Position
The year ended 31 August 2025 represented a year of recovery and consolidation for OPDA. Following the significant challenges experienced during the previous financial year, the trustees focused on strengthening financial management, improving operational efficiency and investing in areas that would support long-term sustainable growth.
Income increased to £537,640 while expenditure reduced to £515,237, resulting in an unrestricted surplus of £22,403 for the year. This reduced the accumulated deficit from £110,030 to £87,627.
During the year, full-time college enrolment increased to 49 students, while On Point Dance Academy grew to approximately 230 students. Average spend per Academy student increased from approximately £178 to £210 per term. Revenue from theatre productions and shows increased by around 5%.
The charity reduced overall staffing numbers while investing in a smaller, higher calibre team, improving operational performance and student outcomes.
...CONTINUED
Page 2
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OPDA
Trustees' Report (continued)
For The Year Ended 31 August 2025
Financial Position - continued
Strategic partnerships with Central Bedfordshire College and The Bedford College Group continued to strengthen, including early discussions around future opportunities linked to the proposed Universal Studios development in Bedford.
The charity continues to carry historic HMRC liabilities from previous trading periods. A structured repayment plan is in place and the trustees remain committed to reducing these liabilities while ensuring current payroll obligations are paid on time.
Although unrestricted reserves remain negative at the year end, the trustees are encouraged by the return to surplus, improved cash position and positive financial trajectory.
Future Plans
The trustees are optimistic about the charity's future. At the time of writing, the College has secured 65 enrolled students for the next academic year. On Point Dance Academy currently has 173 enrolled students, with recruitment continuing throughout the summer.
The trustees anticipate significant growth during 2025/26, driven by increased student recruitment and contracted educational delivery. Planned investment includes a mezzanine extension to create additional studio space, continued investment in productions and equipment, and improvements to heating and air conditioning.
The charity is progressing discussions with the University of Bedfordshire regarding validation of a Level 6 top-up degree, allowing students to progress from age 16 through to degree-level study within OPDA.
The trustees will continue rebuilding unrestricted reserves while reducing historic HMRC liabilities through planned repayments funded from future operating surpluses, alongside maintaining full compliance with current HMRC obligations.
Structure, Governance and Management
Governing Document
The organisation is a charitable company limited by guarantee, incorporated on 22nd November 2017 and
registered as a charity. The company was established under a Memorandum of Association which sets out
the objects and powers of the charitable company and is governed under its Articles of Association
Trustee Selection Methods
Current trustees are already familiar with the practical work of the charity. Prior to the appointment as a new
trustee, the candidate is met by the individual trustees and officers of the charity to ensure that he/she is fully
aware of the requirements and statutory duties of a trustee and to ensure that the person is suitable to hold
such an appointment.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Page 3
Page 4
OPDA
Trustees' Report (continued)
For The Year Ended 31 August 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr D Keating Trustee
8th July 2026

Page 4
Page 5
OPDA
Independent Examiner's Report to the Trustees of OPDA
For The Year Ended 31 August 2025
Independent Examiner's Report to the Trustees of OPDA
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (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
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination.
I have identified matters of concern in my report. During the accounting period, material salaries were paid to a trustee and a related party, which is not allowed per the articles of association because prior consent was not requested from the Charities Commission.
I confirm that no other 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 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 and 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 (FRS 102).

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
David Hatchard BA FCA Accountants
8th July 2026
4th Floor
100 Fenchurch Street
London
EC3M 5JD
Page 5
Page 6
OPDA
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 August 2025
Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| Notes | £ | £
INCOME AND ENDOWMENTS FROM:
Other trading activities | 3 | 537,639 | 415,251
EXPENDITURE ON:
Raising funds | 5 | (515,236 ) | (527,576 )
NET INCOME/(EXPENDITURE) |  | 22,403 | (112,325 )
NET MOVEMENT IN FUNDS |  | 22,403 | (112,325 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | (110,030 ) | 2,295
TOTAL FUNDS CARRIED FORWARD | 15 | (87,627 ) | (110,030 )

The notes on pages 9 to 15 form part of these financial statements.
Page 6
Page 7
OPDA
Balance Sheet
As At 31 August 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Total funds
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 11 | 5,813 | 6,502
|  | 5,813 | 6,502
CURRENT ASSETS
Debtors | 12 | 129,867 | 37,915
Cash at bank and in hand |  | 24,052 | 1,558
|  | 153,919 | 39,473
Creditors: Amounts Falling Due Within One Year | 13 | (247,359 ) | (156,005 )
NET CURRENT ASSETS (LIABILITIES) |  | (93,440 ) | (116,532 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  | (87,627 ) | (110,030 )
NET LIABILITIES |  | (87,627 ) | (110,030 )
FUNDS OF THE CHARITY
Unrestricted Funds |  | (87,627 ) | (110,030 )
TOTAL FUNDS | 15 | (87,627 ) | (110,030 )

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OPDA
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr D Keating Trustee
29th June 2026

The notes on pages 9 to 15 form part of these financial statements.
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Page 9
OPDA
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
OPDA is a company limited by guarantee, incorporated in England & Wales, registered number 11077278 and registered charity number 1179697 . The registered office is .
2. Accounting Policies
2.1. 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 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Financial Reporting Standard 102 - Reduced Disclosure Exemptions
The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

- the requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement Presentation paragraph 3.17 (d).

2.3. Significant judgements and estimations
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.
2.4. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 9
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OPDA
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.5. Incoming Resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity; it is probable that the economic benefits associated with the transaction will flow
to the charity and the amount can be reliably measured. The following specific policies are applied to
particular categories of income:
Income from donations or grants is recognised when there is evidence of entitlement to the gift,
receipt is probable and its amount can be measured reliably.
Legacy income is recognised when receipt is probable and entitlement is established.
Income from donated goods is measured at the fair value of the goods unless this is impractical to
measure reliably, in which case the value is derived from the cost to the donor or the estimated resale
value. Donated facilities and services are recognised in the accounts when received if the value can be
reliably measured. No amounts are included for the contribution of general volunteers.
Income from contracts for the supply of services is recognised with the delivery of the contracted
service. This is classified as unrestricted funds unless there is a contractual requirement for it to be
spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
2.6. Resources Expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT
which cannot be fully recovered, and is classified under headings of the statement of financial activities
to which it relates:
Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable
trading activities, and the sale of donated goods.
Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities
that further its charitable aims for the benefit of its beneficiaries, including those support costs and
costs relating to the governance of the charity apportioned to charitable activities.
Other expenditure includes all expenditure that is neither related to raising funds for the charity nor
part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
2.7. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 20% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 20% on cost

2.8. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
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OPDA
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.9. Pensions
The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
3. Income from Other Trading Activities

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| £ | £
Fundraising events | 63,282 | 6,387
Shop income | 3,037 | 1,213
Sale of donated and bought in goods | 154 | 142
Letting and licencing arrangements | 275,738 | 395,509
Sponsorships / social lotteries | 195,428 | 12,000
| 537,639 | 415,251

4. Net Income/(Expenditure)
The net income/(expenditure) is stated after charging/(crediting):

| 2025 | 2024
--- | --- | ---
| £ | £
Depreciation of tangible fixed assets - owned | 3,063 | 4,941

5. Analysis of Expenditure

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly (see note 6 ) | Support costs (see note 7 ) | Total
| £ | £ | £
Raising funds | 216,794 | 298,442 | 515,236

|  |  | 2024
--- | --- | --- | ---
| Activities undertaken directly (see note 6 ) | Support costs (see note 7 ) | Total
| £ | £ | £
Raising funds | 190,348 | 337,228 | 527,576

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OPDA
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Direct Costs

| 2025 | 2024
--- | --- | ---
| Raising funds | Raising funds
| £ | £
Cost of goods sold:
Purchases | 216,794 | 190,348

7. Support Costs

| 2025 | 2024
--- | --- | ---
| Raising funds | Raising funds
| £ | £
Employee costs:
Wages and salaries | 114,760 | 144,929
Employers NI | 17,913 | -
Employers pensions | 1,425 | 3,803
Trustees' salaries | 40,000 | 60,000
Other motor/travel costs | 4,104 | 3,867
Premises expenses:
Rent | 62,198 | 60,811
Rates | 18,750 | 26,117
Repairs and maintenance | 1,598 | 4,889
General administration:
Insurance | 1,390 | 2,581
Printing, postage and stationery | 2,988 | 1,428
Advertising and marketing costs | 4,214 | 2,533
Telephone | 2,549 | 3,104
Independent examiner's fees | 400 | 400
Accountancy fees | 3,850 | 2,250
Subscriptions | 2,669 | -
Bank charges | 3,093 | 829
Other office costs | 12,704 | 14,538
Sundry expenses | 774 | 208
Depreciation:
Depreciation | 3,063 | 4,941
| 298,442 | 337,228

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OPDA
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Independent Examiner's Remuneration

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Independent examination of the financial statements | 400 |  | 400

9. Staff Costs
Staff costs were as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 154,760 |  | 204,929
Social security costs | 17,913 |  | -
Other pension costs | 1,425 |  | 3,803
| 174,098 |  | 208,732

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
10. Average Number of Employees
Average number of employees during the year was: 4 (2024: 5)
4 5
11. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 September 2024 | 34,899 | 5,451 | 5,527 | 45,877
Additions | - | 2,125 | 249 | 2,374
As at 31 August 2025 | 34,899 | 7,576 | 5,776 | 48,251
Depreciation
As at 1 September 2024 | 34,357 | 1,940 | 3,078 | 39,375
Provided during the period | 542 | 1,185 | 1,336 | 3,063
As at 31 August 2025 | 34,899 | 3,125 | 4,414 | 42,438
Net Book Value
As at 31 August 2025 | - | 4,451 | 1,362 | 5,813
As at 1 September 2024 | 542 | 3,511 | 2,449 | 6,502

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OPDA
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
12. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 98,694 |  | 2,455
Other debtors | 31,173 |  | 35,460
| 129,867 |  | 37,915

13. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 47,308 |  | 63,054
Other creditors | 16,094 |  | 39,401
Taxation and social security | 91,249 |  | 46,408
Accruals and deferred income | 92,708 |  | 7,142
| 247,359 |  | 156,005

15. Movement in Funds

| As at 1 September 2024 | Income | Expenditure | As at 31 August 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | (110,030 ) | 537,639 | (515,236 ) | (87,627 )
Total funds | (110,030 ) | 537,639 | (515,236 ) | (87,627 )

| As at 1 September 2023 | Income | Expenditure | As at 31 August 2024
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 2,295 | 415,251 | (527,576 ) | (110,030 )
Total funds | 2,295 | 415,251 | (527,576 ) | (110,030 )

16. Transactions with Trustees
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OPDA
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
No trustee expenses have been incurred.
17. Related Party Disclosures
The charity owes an amount of Nil to Amazing Group Holdings Limited (2024; £2,294). D Keating is a
director of Amazing Group Holdings Limited.
The charity is owed an amount of £4,835 from Amazing Group Holdings Limited (2024; £Nil). D Keating
is a director of Amazing Group Holdings Limited.
18. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 15