REGISTERED COMPANY NUMBER: 09186186 (England and Wales)

REGISTERED CHARITY NUMBER: 1164708

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

LINE DANCE FOUNDATION

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

11

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The object of the charity, as stated in its governing documents, is to relieve poverty or financial hardship among persons who wholly or partly make their living working in the line dancing industry and their dependants by providing financial and other forms of support including (but without prejudice to the generality of the foregoing) assisting in the treatment and care of such persons who are suffering from illness of any description or who are in need of rehabilitation as a result of such illness and who have fallen into poverty or financial hardship as a result of such illness.

ACHIEVEMENTS AND PERFORMANCE

The statement of financial activities for the year is set out on page 4 of the financial statements. A summary of the financial results and the work of the charity is set out below.

During the period the charity received donations of £23,438 (2025: £53,748). Grants were made amounting to £57,825 (2025: £86,095) and the trustees are once again pleased to have supported a wide cross-section of the dance community, particularly those in need.

The overall result for the year was a deficit £366 (2025: deficit £4,503).

The charity has total funds of £79,473 at 31 March 2026 (2025: £79,839). There are no designated funds at the year end (2025: £nil).

FINANCIAL REVIEW

Reserves policy

The charity has minimal operating costs and does not require any significant free reserves.

FUTURE PLANS

Trustees plan to continue to make grants to beneficiaries.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is constituted by its memorandum and articles of association dated 21 August 2014 and registered with the Charity Commissioners under charity number 1164708.

Recruitment and appointment of new trustees

The trustees select members of the trustee board and once appointed trustees serve indefinitely. No external body is entitled to appoint trustees.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Risk management is an ongoing annual process.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

09186186 (England and Wales)

Registered Charity number

1164708

Registered office

Butterworth Barlow House

10 Derby Street

Prescot

Liverpool

Merseyside

L34 3LG

Trustees

Mrs E A Drummond

Mrs M M Gallagher

Mrs L A Naylor

Mrs H O'Malley

Independent Examiner

Butterworth Barlow

Chartered Accountants

Butterworth Barlow House

10 Derby Street

Prescot

Liverpool

Merseyside

L34 3LG

Bankers

Starling Bank

5th Floor

London Fruit & Wool Exchange

1 Duval Square

London

E1 6PW

Approved by order of the board of trustees on 29 September 2026 and signed on its behalf by:

Mrs E A Drummond - Trustee

Independent examiner's report to the trustees of Line Dance Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

Responsibilities and basis of report

As the charity's 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

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 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 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.

Gavin Butterworth

Butterworth Barlow

Chartered Accountants

10 Derby Street

Liverpool

L34 3LG

30 September 2026

31.3.26

31.3.25

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

23,438

-

23,438

53,748

Other trading activities

2

39,960

-

39,960

46,924

Total

63,398

-

63,398

100,672

EXPENDITURE ON

Raising funds

-

-

-

8,525

Charitable activities

Health grants payable

57,825

-

57,825

86,095

Other

10,223

-

10,223

8,940

Total

68,048

-

68,048

103,560

Net gains/(losses) on investments

4,284

-

4,284

(1,615

)

NET INCOME/(EXPENDITURE)

(366

)

-

(366

)

(4,503

)

RECONCILIATION OF FUNDS

Total funds brought forward

79,839

-

79,839

84,342

TOTAL FUNDS CARRIED FORWARD

79,473

-

79,473

79,839

31.3.26

31.3.25

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Investments

6

42,669

-

42,669

38,385

CURRENT ASSETS

Debtors

7

11,207

-

11,207

13,208

Cash at bank

26,707

-

26,707

29,126

37,914

-

37,914

42,334

CREDITORS

Amounts falling due within one year

8

(1,110

)

-

(1,110

)

(880

)

NET CURRENT ASSETS

36,804

-

36,804

41,454

TOTAL ASSETS LESS CURRENT LIABILITIES

79,473

-

79,473

79,839

NET ASSETS

79,473

-

79,473

79,839

FUNDS

9

Unrestricted funds

79,473

79,839

TOTAL FUNDS

79,473

79,839

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 29 September 2026 and were signed on its behalf by:

Mrs E A Drummond - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Financial Reporting Standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption 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.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	OTHER TRADING ACTIVITIES

31.3.26

31.3.25

£

£

Fundraising events

39,960

46,924

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Trustees' expenses

No trustee's expenses were incurred during the year (2025: £153).

4.	STAFF COSTS

There were no employees during the period (2025: nil).

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

53,748

-

53,748

Other trading activities

46,924

-

46,924

Total

100,672

-

100,672

EXPENDITURE ON

Raising funds

8,525

-

8,525

Charitable activities

Health grants payable

86,095

-

86,095

Other

8,940

-

8,940

Total

103,560

-

103,560

Net gains/(losses) on investments

(1,615

)

-

(1,615

)

NET INCOME/(EXPENDITURE)

(4,503

)

-

(4,503

)

RECONCILIATION OF FUNDS

Total funds brought forward

84,342

-

84,342

TOTAL FUNDS CARRIED FORWARD

79,839

-

79,839

6.	FIXED ASSET INVESTMENTS

Fixed asset investments represent the market value of listed investments at the year end.

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

1,200

-

Accrued income

10,007

13,208

11,207

13,208

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Accrued expenses

1,110

880

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.25

in funds

31.3.26

£

£

£

Unrestricted funds

General fund

79,839

(366

)

79,473

TOTAL FUNDS

79,839

(366

)

79,473

Net movement in funds, included in the above are as follows:

Incoming

Resources

Gains and

Movement

resources

expended

losses

in funds

£

£

£

£

Unrestricted funds

General fund

63,398

(68,048

)

4,284

(366

)

TOTAL FUNDS

63,398

(68,048

)

4,284

(366

)

Comparatives for movement in funds

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted fund

84,342

(4,503

)

79,839

TOTAL FUNDS

84,342

(4,503

)

79,839

Comparative net movement in funds included in the above are as follows:

Incoming

Resources

Gains and

Movement

resources

expended

losses

in funds

£

£

£

£

Unrestricted fund

100,672

(103,560

)

(1,615

)

(4,503

)

TOTAL FUNDS

100,672

(103,560

)

(1,615

)

(4,503

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.4.24

in funds

31.3.26

£

£

£

Unrestricted fund

84,342

(4,869

)

79,473

TOTAL FUNDS

84,342

(4,869

)

79,473

Net movement in funds included in the above are as follows:

Incoming

Resources

Gains and

Movement

resources

expended

losses

in funds

£

£

£

£

Unrestricted fund

164,070

(171,608

)

2,669

(4,869

)

TOTAL FUNDS

164,070

(171,608

)

2,669

(4,869

)

10.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2026.