2022-03-31-accounts - Dial Wakefield

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DIAL Wakefield

Charity number 1003466

A company limited by guarantee number 02617983

Annual Report and Financial Statements

for the year ended 31 March 2022

DIAL Wakefield

Annual Report and Financial Statements for the year ended 31 March 2022

Contents	Page
Trustees' report	2 to 5
Examiner's report	6
Statement of financial activities	7
Balance sheet	8
Notes to the accounts	9 to 13

Prepared by West Yorkshire Community Accountancy Service CIO

DIAL Wakefield

Trustees' report for the year ended 31 March 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates David Pallagrass Jones Chair John Sykes Vice Chair and Treasurer David Francis Secretary Mark Slater Graham Jessey Sam Lloyd Lorraine Senior Deceased September 2021 Brian Rawson Simon Ramshaw Appointed 27 May 2022 Charity number 1003466 Registered in England and Wales Company number 02617983 Registered in England and Wales Registered and principal address Bankers Castleford Civic Centre Lloyds TSB Ferrybridge Road 17 Westgate Castleford Wakefield WF10 4JH WF1 1JZ

Independent examiner

E J Beverley FCCA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 6 June 1991. It is governed by a memorandum and articles of association as amended at 6 December 2010 and 12 December 2011. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

Objectives and activities

The charity's objects

The charity aims to relieve disabled people, principally within the Wakefield Metropolitan District, in particular by the provision of information, advice, practical help and supportive counselling for disabled people or for their carers.

The charity's main activities

Providing a disability information, advice, form completion service and also an appeals service, including advice and representation.

DIAL Wakefield

Trustees' report (continued) for the year ended 31 March 2022

Objectives and activities (continued)

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the prevention or relief of poverty and the advancement of health.

Achievements and performance

We are pleased as a well-respected voluntary organisation to have continued to support our clients in what has been a tumultuous year.

Everyone has been bombarded in terms of their mental and emotional health and their financial wellbeing. Disabled people have been and continue to be disproportionately affected by what life is currently throwing at us in terms of benefits, work and the cost of living. Indeed many are still shielding without support.

DIAL has continued to respond to our client’s needs.

Staff started the year home working and then returned to the office in August with staff and volunteers providing services by embracing new technology and working practices.

Although services have been restricted due to Government working guidance within the building DIAL staff and volunteers have:

l Helped to generate over 1 million pounds into the District by helping our clients to maximise their income by successfully obtaining disability benefits this year.
l Helped 276 people to complete their benefit applications.
l Continued to support people to successfully challenge their welfare benefit appeals to the tune of £300,419 with a 100% success rate this year.
l Dealt with 3572 contacts with 4770 issues. Giving advice and information on a range of subjects including benefits, equipment, Social Care, daily living, transport to name but a few.
l Attended a number of on-line events/networking opportunities to promote the needs of service users, provide advice and information, raise awareness of our service and build on our knowledge.

The wellbeing of our client’s is of extreme importance to us. We believe in keeping things as simple as possible whilst having a unique, knowledgeable, caring approach to giving advice, information and support.

We have had excellent feedback from people we have helped as indicated in their comments to us when we asked them how DIAL made them feel and what difference our help had made to their health, happiness and wellbeing:

l DIAL has helped me have some self worth back. I lost all confidence in myself. I felt thrown on the scrapheap and nobody cared how I would feel
l Helped with money so I can pay people to do things for me, it was a very big help. Very happy
l Simply knowing you understand my difficulties, and give me the confidence to deal with them day to day
l It’s given me the funds to pay people to do jobs I no longer can do, so helped me greatly
l I could not have managed without the help of DIAL. They provided invaluable support and advice. I shall always be grateful
l It has helped me by being able to get out with my wife and enjoy life better
l I don’t have to worry about filling forms in. It has made my mental health better and I don’t have to worry
l Anxiety eased as soon as someone listened. ADD makes filling in forms and staying on track almost impossible and frustrating
l Filling benefit forms in is so stressful, the help and support from DIAL helps alleviate some of the stress, DIAL’s help & support is so valuable
l It has made a big difference to how things are. Extra money has made life a lot less stressful

DIAL Wakefield

Trustees' report (continued) for the year ended 31 March 2022

Achievements and performance (continued)

DIAL continues to attend a number of events/networking opportunities including the Fuel Poverty partnership and Safer Communities Fund Safer together partnership.

DIAL has been grateful for the continued support of WMDC and Wakefield CCG this year.

Future Development:

DIAL aims to:

l Maintain core services including giving practical support to clients where possible.
l Continue to provide one to one support to people challenging adverse benefit decisions.
l Continue to increase the awareness of DIAL.

Financial review

The net expenditure for the year was £7,071, including net expenditure of £7,979 on unrestricted funds and net income of £908 on restricted funds.

At the time of signing these accounts the charity has been impacted by the global Covid-19 virus. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £90,574.

It is the policy of DIAL Wakefield to maintain unrestricted funds, which are the free reserves of the charity. The trustees consider that, in the event of a significant drop in funding, the charity would need to be able to continue providing their current activities for a period of at least 6 months, and up to 12 months, to discharge all financial and contractual liabilities.

Trustees have agreed that a minimum of £50k, and a maximum of £110k, should be held as reserve funds to enable continuation of our services for at least 6 months with the intention to continue for up to 12 months if possible.

DIAL Wakefield

Trustees' report (continued) for the year ended 31 March 2022

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts 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.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Signed on behalf of the board of trustees on 22/07/2022

John Malcolm Sykes (Trustee)

DIAL Wakefield

Independent examiner's report to the trustees of DIAL Wakefield

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022, which are set out on pages 7 to 13.

Responsibilities and basis of report

As the charity's trustees of the charitable 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 charitable 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 ('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 material 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 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.

E J Beverley FCCA

26/07/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

DIAL Wakefield

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2022

Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 71,952 Sales and fees 5,724 Other income 16 Bank interest 8 Total income 77,700 Expenditure on: Salaries, NIC and pensions (3) 73,470 Training 29 Volunteer expenses 726 Telephone and internet expenses 887 Postage 838 Printing and stationery 1,525 Insurance 1,357 Payroll preparation costs 180 Accountancy and independent examination 768 Repairs, equipment and maintenance 318 Rent and water rates 3,930 Sundries 91 Depreciation 1,127 Subscriptions 121 Bank charges 10 DBS checks 198 Shop costs 104 Total expenditure 85,679 Net income / (expenditure) (7,979) Fund balances brought forward 103,210 Fund balances carried forward (4) 95,231	2022 Restricted funds £ 1,250 - - - 1,250 - - - - - 31 - - - 195 - 116 - - - - - 342 908 - 908	2022 Total funds £ 73,202 5,724 16 8 78,950 73,470 29 726 887 838 1,556 1,357 180 768 513 3,930 207 1,127 121 10 198 104 86,021 (7,071) 103,210 96,139	2021 Total funds £ 71,939 6,355 13 45 78,352 73,565 - - 820 500 1,930 1,085 180 708 - 3,930 191 1,127 173 - - 108 84,317 (5,965) 109,175 103,210

All incoming resources and resources expended derive from continuing activities.

DIAL Wakefield

Balance sheet

as at 31 March 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 4,657 Total fixed assets 4,657 Current assets Debtors and prepayments (6) 41 Stock 148 Cash at bank and in hand (7) 91,153 Total current assets 91,342 Current liabilities: amounts falling due within one year Creditors and accruals (8) 768 Total current liabilities 768 Net current assets / (liabilities) 90,574 Net assets 95,231 Funds Unrestricted funds 95,231 Restricted funds - Total funds 95,231	2022 Restricted £ - - - - 908 908 - - 908 908 - 908 908	2022 Total £ 4,657 4,657 41 148 92,061 92,250 768 768 91,482 96,139 95,231 908 96,139	2021 Total £ 5,784 5,784 28 - 98,106 98,134 708 708 97,426 103,210 103,210 - 103,210

For the year ending 31 March 2022 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 charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) 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 and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 22/07/2022

John Malcolm Sykes (Trustee)

DIAL Wakefield

Notes to the accounts

for the year ended 31 March 2022

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £250 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Office equipment:15% per annum Computer equipment: 15% per annum

Stock

Stock is valued at the lower of cost and net realisable value.

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

DIAL Wakefield

Notes to the accounts continued

for the year ended 31 March 2022

1 Accounting policies continued

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

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

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

2 Grants and donations Wakefield Metropolitan District Council Wakefield CCG Wakefield Council Donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2022 Unrestricted funds £ 34,206 36,876 - 870 71,952	2022 Restricted funds £ - - 1,250 - 1,250	2022 Total funds £ 34,206 36,876 1,250 870 73,202 2022 £ 67,865 5,702 (4,000) 3,903 73,470	2021 Total funds £ 34,206 36,876 857 - 71,939 2021 £ 67,640 5,700 (4,000) 4,225 73,565

The average number employees during the year was 3, being an average of 2.5 full time equivalent (2021: 3, 2.4 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f £ Wakefield Council - -	Incoming £ 1,250 1,250	Outgoing £ 342 342	2022 £ 3,903 Transfers £ - -	2021 £ 4,225 Balance c/f £ 908 908

Fund name Purpose of restriction

Wakefield Council Grant towards infection control

DIAL Wakefield

Notes to the accounts continued

for the year ended 31 March 2022

5 6 7 8	Tangible assets Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 Debtors and prepayments Other debtors Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Accruals	£ 6,425 - 6,425 1,563 964 2,527 3,898 4,862 Computer equipment	£ 8,659 - 8,659 7,737 163 7,900 759 922 2022 £ 41 41 2022 £ 92,052 9 92,061 2022 £ 768 768 Office equipment	Total £ 15,084 - 15,084 9,300 1,127 10,427 4,657 5,784 2021 £ 28 28 2021 £ 98,091 15 98,106 2021 £ 708 708

DIAL Wakefield

Notes to the accounts continued

for the year ended 31 March 2022

9 Related party transactions

Trustee expenses

During the year 5 trustees were paid a total of £86 in respect of travel (previous year: 0 trustees and £0).

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The key management personnel of the charity include the trustees, the manager and deputy manager. The total employee benefits received were £64,637 (previous year: £64,459).

No trustee received any remuneration or benefit in this capacity during this or the previous year.

10 Operating leases

Within one year In the second to fifth years inclusive Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	2022 £ 566 330 896	2021 £ 566 918 1,484

DIAL Wakefield

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 71,952 71,939 Sales and fees 5,724 6,355 Other income 16 13 Bank interest 8 45 Total income 77,700 78,352 Expenditure Salaries, NIC and pensions 73,470 73,565 Training 29 - Volunteer expenses 726 - Telephone and internet expenses 887 820 Postage 838 500 Printing and stationery 1,525 1,930 Insurance 1,357 1,085 Payroll preparation costs 180 180 Accountancy and independent exam 768 708 Repairs, equipment and maintenance 318 - Rent and water rates 3,930 3,930 Sundries 91 191 Depreciation 1,127 1,127 Subscriptions 121 173 Bank charges 10 - DBS checks 198 - Shop costs 104 108 Total expenditure 85,679 84,317 Net income / (expenditure) (7,979) (5,965) Fund balances brought forward 103,210 109,175 Fund balances carried forward 95,231 103,210	2022 Restricted funds £ 1,250 - - - 1,250 - - - - - 31 - - - 195 - 116 - - - - - 342 908 - 908	2021 Restricted funds £ - - - - - - - - - - - - - - - - - - - - - - - - - -	2022 Total funds £ 73,202 5,724 16 8 78,950 73,470 29 726 887 838 1,556 1,357 180 768 513 3,930 207 1,127 121 10 198 104 86,021 (7,071) 103,210 96,139	2021 Total funds £ 71,939 6,355 13 45 78,352 73,565 - - 820 500 1,930 1,085 180 708 - 3,930 191 1,127 173 - - 108 84,317 (5,965) 109,175 103,210

DIAL Wakefield

Charity number 1003466

A company limited by guarantee number 02617983

Annual Report and Financial Statements

for the year ended 31 March 2022

DIAL Wakefield

Annual Report and Financial Statements for the year ended 31 March 2022

Contents	Page
Trustees' report	2 to 5
Examiner's report	6
Statement of financial activities	7
Balance sheet	8
Notes to the accounts	9 to 13

Prepared by West Yorkshire Community Accountancy Service CIO

DIAL Wakefield

Trustees' report for the year ended 31 March 2022

Reference and administrative details of the charity, its trustees and advisors

Independent examiner

E J Beverley FCCA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

Objectives and activities

The charity's objects

The charity's main activities

Providing a disability information, advice, form completion service and also an appeals service, including advice and representation.

DIAL Wakefield

Trustees' report (continued) for the year ended 31 March 2022

Objectives and activities (continued)

Public benefit statement

Achievements and performance

We are pleased as a well-respected voluntary organisation to have continued to support our clients in what has been a tumultuous year.

DIAL has continued to respond to our client’s needs.

Staff started the year home working and then returned to the office in August with staff and volunteers providing services by embracing new technology and working practices.

Although services have been restricted due to Government working guidance within the building DIAL staff and volunteers have:

l Helped to generate over 1 million pounds into the District by helping our clients to maximise their income by successfully obtaining disability benefits this year.
l Helped 276 people to complete their benefit applications.
l Continued to support people to successfully challenge their welfare benefit appeals to the tune of £300,419 with a 100% success rate this year.
l Dealt with 3572 contacts with 4770 issues. Giving advice and information on a range of subjects including benefits, equipment, Social Care, daily living, transport to name but a few.
l Attended a number of on-line events/networking opportunities to promote the needs of service users, provide advice and information, raise awareness of our service and build on our knowledge.

l DIAL has helped me have some self worth back. I lost all confidence in myself. I felt thrown on the scrapheap and nobody cared how I would feel
l Helped with money so I can pay people to do things for me, it was a very big help. Very happy
l Simply knowing you understand my difficulties, and give me the confidence to deal with them day to day
l It’s given me the funds to pay people to do jobs I no longer can do, so helped me greatly
l I could not have managed without the help of DIAL. They provided invaluable support and advice. I shall always be grateful
l It has helped me by being able to get out with my wife and enjoy life better
l I don’t have to worry about filling forms in. It has made my mental health better and I don’t have to worry
l Anxiety eased as soon as someone listened. ADD makes filling in forms and staying on track almost impossible and frustrating
l Filling benefit forms in is so stressful, the help and support from DIAL helps alleviate some of the stress, DIAL’s help & support is so valuable
l It has made a big difference to how things are. Extra money has made life a lot less stressful

DIAL Wakefield

Trustees' report (continued) for the year ended 31 March 2022

Achievements and performance (continued)

DIAL continues to attend a number of events/networking opportunities including the Fuel Poverty partnership and Safer Communities Fund Safer together partnership.

DIAL has been grateful for the continued support of WMDC and Wakefield CCG this year.

Future Development:

DIAL aims to:

l Maintain core services including giving practical support to clients where possible.
l Continue to provide one to one support to people challenging adverse benefit decisions.
l Continue to increase the awareness of DIAL.

Financial review

The net expenditure for the year was £7,071, including net expenditure of £7,979 on unrestricted funds and net income of £908 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £90,574.

DIAL Wakefield

Trustees' report (continued) for the year ended 31 March 2022

Statement of trustees' responsibilities

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

Signed on behalf of the board of trustees on 22/07/2022

John Malcolm Sykes (Trustee)

DIAL Wakefield

Independent examiner's report to the trustees of DIAL Wakefield

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022, which are set out on pages 7 to 13.

Responsibilities and basis of report

Independent examiner's statement

I have completed my examination. I confirm that no material 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)].

E J Beverley FCCA

26/07/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

DIAL Wakefield

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2022

Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 71,952 Sales and fees 5,724 Other income 16 Bank interest 8 Total income 77,700 Expenditure on: Salaries, NIC and pensions (3) 73,470 Training 29 Volunteer expenses 726 Telephone and internet expenses 887 Postage 838 Printing and stationery 1,525 Insurance 1,357 Payroll preparation costs 180 Accountancy and independent examination 768 Repairs, equipment and maintenance 318 Rent and water rates 3,930 Sundries 91 Depreciation 1,127 Subscriptions 121 Bank charges 10 DBS checks 198 Shop costs 104 Total expenditure 85,679 Net income / (expenditure) (7,979) Fund balances brought forward 103,210 Fund balances carried forward (4) 95,231	2022 Restricted funds £ 1,250 - - - 1,250 - - - - - 31 - - - 195 - 116 - - - - - 342 908 - 908	2022 Total funds £ 73,202 5,724 16 8 78,950 73,470 29 726 887 838 1,556 1,357 180 768 513 3,930 207 1,127 121 10 198 104 86,021 (7,071) 103,210 96,139	2021 Total funds £ 71,939 6,355 13 45 78,352 73,565 - - 820 500 1,930 1,085 180 708 - 3,930 191 1,127 173 - - 108 84,317 (5,965) 109,175 103,210

All incoming resources and resources expended derive from continuing activities.

DIAL Wakefield

Balance sheet

as at 31 March 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 4,657 Total fixed assets 4,657 Current assets Debtors and prepayments (6) 41 Stock 148 Cash at bank and in hand (7) 91,153 Total current assets 91,342 Current liabilities: amounts falling due within one year Creditors and accruals (8) 768 Total current liabilities 768 Net current assets / (liabilities) 90,574 Net assets 95,231 Funds Unrestricted funds 95,231 Restricted funds - Total funds 95,231	2022 Restricted £ - - - - 908 908 - - 908 908 - 908 908	2022 Total £ 4,657 4,657 41 148 92,061 92,250 768 768 91,482 96,139 95,231 908 96,139	2021 Total £ 5,784 5,784 28 - 98,106 98,134 708 708 97,426 103,210 103,210 - 103,210

For the year ending 31 March 2022 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 22/07/2022

John Malcolm Sykes (Trustee)

DIAL Wakefield

Notes to the accounts

for the year ended 31 March 2022

1 Accounting policies

Basis of accounting

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Taxation

Tangible fixed assets

Stock

Stock is valued at the lower of cost and net realisable value.

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

DIAL Wakefield

Notes to the accounts continued

for the year ended 31 March 2022

1 Accounting policies continued

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

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

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

2 Grants and donations Wakefield Metropolitan District Council Wakefield CCG Wakefield Council Donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2022 Unrestricted funds £ 34,206 36,876 - 870 71,952	2022 Restricted funds £ - - 1,250 - 1,250	2022 Total funds £ 34,206 36,876 1,250 870 73,202 2022 £ 67,865 5,702 (4,000) 3,903 73,470	2021 Total funds £ 34,206 36,876 857 - 71,939 2021 £ 67,640 5,700 (4,000) 4,225 73,565

The average number employees during the year was 3, being an average of 2.5 full time equivalent (2021: 3, 2.4 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f £ Wakefield Council - -	Incoming £ 1,250 1,250	Outgoing £ 342 342	2022 £ 3,903 Transfers £ - -	2021 £ 4,225 Balance c/f £ 908 908

Fund name Purpose of restriction

Wakefield Council Grant towards infection control

DIAL Wakefield

Notes to the accounts continued

for the year ended 31 March 2022

5 6 7 8	Tangible assets Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 Debtors and prepayments Other debtors Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Accruals	£ 6,425 - 6,425 1,563 964 2,527 3,898 4,862 Computer equipment	£ 8,659 - 8,659 7,737 163 7,900 759 922 2022 £ 41 41 2022 £ 92,052 9 92,061 2022 £ 768 768 Office equipment	Total £ 15,084 - 15,084 9,300 1,127 10,427 4,657 5,784 2021 £ 28 28 2021 £ 98,091 15 98,106 2021 £ 708 708

DIAL Wakefield

Notes to the accounts continued

for the year ended 31 March 2022

9 Related party transactions

Trustee expenses

During the year 5 trustees were paid a total of £86 in respect of travel (previous year: 0 trustees and £0).

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The key management personnel of the charity include the trustees, the manager and deputy manager. The total employee benefits received were £64,637 (previous year: £64,459).

No trustee received any remuneration or benefit in this capacity during this or the previous year.

10 Operating leases

Within one year In the second to fifth years inclusive Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	2022 £ 566 330 896	2021 £ 566 918 1,484

DIAL Wakefield

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 71,952 71,939 Sales and fees 5,724 6,355 Other income 16 13 Bank interest 8 45 Total income 77,700 78,352 Expenditure Salaries, NIC and pensions 73,470 73,565 Training 29 - Volunteer expenses 726 - Telephone and internet expenses 887 820 Postage 838 500 Printing and stationery 1,525 1,930 Insurance 1,357 1,085 Payroll preparation costs 180 180 Accountancy and independent exam 768 708 Repairs, equipment and maintenance 318 - Rent and water rates 3,930 3,930 Sundries 91 191 Depreciation 1,127 1,127 Subscriptions 121 173 Bank charges 10 - DBS checks 198 - Shop costs 104 108 Total expenditure 85,679 84,317 Net income / (expenditure) (7,979) (5,965) Fund balances brought forward 103,210 109,175 Fund balances carried forward 95,231 103,210	2022 Restricted funds £ 1,250 - - - 1,250 - - - - - 31 - - - 195 - 116 - - - - - 342 908 - 908	2021 Restricted funds £ - - - - - - - - - - - - - - - - - - - - - - - - - -	2022 Total funds £ 73,202 5,724 16 8 78,950 73,470 29 726 887 838 1,556 1,357 180 768 513 3,930 207 1,127 121 10 198 104 86,021 (7,071) 103,210 96,139	2021 Total funds £ 71,939 6,355 13 45 78,352 73,565 - - 820 500 1,930 1,085 180 708 - 3,930 191 1,127 173 - - 108 84,317 (5,965) 109,175 103,210

DIAL Wakefield

Independent examiner's report to the trustees of DIAL Wakefield

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022, which are set out on pages 7 to 13.

Responsibilities and basis of report

Independent examiner's statement

I have completed my examination. I confirm that no material 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)].

Signed: …………………………………… Name: E J Beverley FCCA

26/07/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW