Following Fjørtoft (Tellus, vol. 5, 1953, pp. 225–230) we undertake a spectral analysis of a non-divergent flow on a sphere. It is shown that the spherical harmonic energy spectrum is invariant under rotations of the polar axis of the spherical harmonic system and argued that a constraint of isotropy would not simplify the analysis but only exclude low-order modes. The spectral energy equation is derived and it is shown that the viscous term has a slightly different form than given in previous studies. The relations involving energy transfer within a triad of modes, which Fjørtoft (Tellus, vol. 5, 1953, pp. 225–230) derived under the condition that energy transfer is restricted to three modes, are derived under general conditions. These relations show that there are two types of interaction within a triad. The first type is where the middle mode acts as a source for the two other modes and the second type is where it acts as a sink. The inequality indicating cascade directions which was derived by Gkioulekas & Tung (J. Fluid Mech., vol. 576, 2007, pp. 173–189) in Fourier space under the assumptions of narrow band forcing and stationarity is derived in spherical harmonic space under the assumption of dominance of first type interactions. The double cascade theory of Kraichnan (Phys. Fluids, vol. 10, 1967, pp. 1417–1423) is discussed in the light of the derived equations and it is hypothesised that in flows with limited scale separation the two cascades may, to a large extent, be produced by the same triad interactions. Finally, we conclude that the spherical geometry is the optimal test ground for exploration of two-dimensional turbulence by means of simulations.