DIAL Wakefield
Charity number 1003466
A company limited by guarantee number 02617983
Annual Report and Financial Statements
for the year ended 31 March 2025
DIAL Wakefield
Annual Report and Financial Statements for the year ended 31 March 2025
| 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 12 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
DIAL Wakefield
Trustees' report for the year ended 31 March 2025
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 Mark Slater Graham Jessey Sam Lloyd Secretary Simon Ramshaw Charity number 1003466 Registered in England and Wales Company number 02617983 Registered in England and Wales Registered and principal address Bankers City Limits Lloyds TSB Thornhill Street 17 Westgate Wakefield Wakefield WF1 1NL WF1 1JZ
Registered in England and Wales Registered in England and Wales
Independent examiner
Sarah Coates MAAT
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.
2
DIAL Wakefield
Trustees' report (continued) for the year ended 31 March 2025
Objectives and activities
The charity's objects
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.
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
This year has continued to be challenging with the Cost of Living crisis continuing to impact on our community.
The health and wellbeing of Disabled people is disproportionately affected by such crises and unfortunately there seems to be more to come in terms of Welfare cuts.
DIAL Wakefield continues to work tirelessly to give our clients telephone and face-to-face appointments. Dealing with a variety of enquiries from clients and other organisations, giving practical help and signposting to other services where appropriate.
With between 8-10 staff and volunteers this year.
We helped 6,467 clients with 8,843 issues. Giving advice and information on a range of subjects including benefits and appeals, equipment, Social Care, daily living, transport to name but a few.
Our staff and volunteer team gave advice and practical help to 540 clients to maximise their income this year by helping with Disability benefit applications.
DIAL also continued to provide a very successful Appeal service to help clients to challenge adverse benefit decisions. We have supported 112 people to successfully challenge their welfare benefit decisions enabling them to obtain £1,402,063 with a 94% success rate this year. The national average being between 65-70%.
The icing on the cake this year came from 496 clients advising us that their claims were successful with our help. Generating over £3.8 million into the District.
We have 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.
Again our unique, knowledgeable, caring approach to giving advice, information and support has improved the wellbeing of those who use our service as well as our staff and volunteers.
We continue to have 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.
“Advice worker was excellent, really helpful and understanding. I would not have been able to fill in the form without his support”.
-
“I was treated with compassion, courtesy and kindness. Thank you. My daily living standards have improved”.
-
“You got me through a very dark place. Your help and care is thoughtful beyond belief".
-
“Took all the stress away”.
-
“Fantastic - used to sit and cry but don’t now”.
3
DIAL Wakefield
Trustees' report (continued) for the year ended 31 March 2025
Achievements and performance (continued)
“Increased income really helps”.
“thank you very much without kind people like DIAL then most people would quit the process. Big thanks”.
Future Development:
A move to a new building in 2025 will be an undertaking for us but will give us the opportunity to build on our service and team and:
-
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.
-
l Recruit further volunteers to our team.
DIAL has been grateful for the continued funding and support of WMDC and Wakefield Integrated Care Board as part of a three year funding plan. Their recognition of our work is much appreciated and the sense of certainty that it brings for us.
Financial review
The net income for the year was £40,671 of which £15,751 was unrestricted funds and £24,920 restricted funds.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £106,846.
A clear policy on proactively managing reserves is key to ensuring the financial stability of DIAL Wakefield to enable the delivery of its services.
To instil confidence, and to maintain the trust and mutual respect of our service users and core funding providers, DIAL Wakefield must demonstrate it is solvent, that our financial position is being reviewed on a regular basis, and that we have an agreed, transparent policy in place to deal effectively with all foreseeable, adverse situations.
It is the policy of DIAL Wakefield to generate surpluses wherever possible to aid financial security and to maintain an adequate and appropriate level of reserves.
The minimum reserve level of £50k, and the maximum reserve level of £110k will remain unchanged. The period for which reserved funds would be used to enable continuation of services is currently stated as for at least 6 months, with the intention to continue for up to 12 months if possible, and these periods will remain.
4
DIAL Wakefield
Trustees' report (continued) for the year ended 31 March 2025
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.
Approved by the board of trustees on 05/11/2025
John Sykes (Trustee)
5
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 2025, which are set out on pages 7 to 12.
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.
Sarah Coates MAAT
05/11/2025
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
6
DIAL Wakefield
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 March 2025
| Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 5,845 Sales and fees 12,175 Other income 407 Bank interest 735 Total income 19,162 Expenditure on: Salaries, NIC and pensions (3) - Staff travel expenses - Volunteer expenses - Telephone and internet expenses - Postage - Printing and stationery - Insurance - Payroll preparation costs - Accountancy and independent examination - Rent and water rates - Sundries - Depreciation 1,212 Subscriptions - Shop costs - Room Hire 302 Training 482 Events and activities 515 Total expenditure 2,511 Net income / (expenditure) 16,651 Net movement in funds 16,651 Fund balances brought forward 92,119 Fund balances carried forward (4) 108,770 |
2025 Restricted funds £ 120,100 - - - 120,100 81,508 382 3,100 1,214 579 1,948 743 216 1,140 3,930 154 - 732 - - 434 - 96,080 24,020 24,020 1,976 25,996 |
2025 Total funds £ 125,945 12,175 407 735 139,262 81,508 382 3,100 1,214 579 1,948 743 216 1,140 3,930 154 1,212 732 - 302 916 515 98,591 40,671 40,671 94,095 134,766 |
2024 Total funds £ 73,855 11,217 477 691 86,240 72,298 304 3,320 1,535 722 2,357 743 216 858 3,930 937 1,212 112 237 400 - - 89,181 (2,941) (2,941) 97,036 94,095 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
DIAL Wakefield
Balance sheet
| as at 31 March 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) 1,586 Total fixed assets 1,586 Current assets Stock 120 Debtors and prepayments (6) - Cash at bank and in hand (7) 107,866 Total current assets 107,986 Current liabilities: amounts falling due within one year Creditors and accruals (8) 1,140 Total current liabilities 1,140 Net current assets / (liabilities) 106,846 Net assets 108,432 Funds Unrestricted funds 108,770 Restricted funds - Total funds 108,770 |
2025 Restricted £ - - - - 25,996 25,996 - - 25,996 25,996 - 25,996 25,996 |
2025 Total £ 1,586 1,586 120 - 133,862 133,982 1,140 1,140 132,842 134,428 108,770 25,996 134,766 |
2024 Total £ 2,798 2,798 210 14 91,593 91,817 858 858 90,959 93,757 91,781 1,976 93,757 |
|---|---|---|---|
For the year ending 31 March 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 charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are 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 05/11/2025
John Sykes (Trustee)
8
DIAL Wakefield Notes to the accounts
for the year ended 31 March 2025
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, if 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.
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 9 date if the lease can be determined without financial penalty.
DIAL Wakefield
Notes to the accounts continued
for the year ended 31 March 2025
| 2 3 4 **5 ** |
Grants and donations 2025 2025 2025 2024 Unrestricted Restricted Total Total funds funds funds funds £ £ £ £ Wakefield Metropolitan District Council (MDC) - 120,100 120,100 34,206 Wakefield Integrated Care Board (formerly CCG) - - - 36,876 Donations 5,845 - 5,845 2,773 5,845 120,100 125,945 73,855 Staff costs and numbers 2025 2024 £ £ Gross salaries 75,355 67,666 Social security costs 6,632 5,572 Employment allowance (5,000) (5,000) Pensions 4,521 4,060 81,508 72,298 Defined contribution pension scheme 2025 2024 £ £ Costs of the scheme to the charity for the year 4,521 4,060 Restricted funds Balance b/f Incoming Outgoing Transfers Balance c/f £ £ £ £ £ Wakefield MDC 1,976 120,100 96,080 - 25,996 1,976 120,100 96,080 - 25,996 Fund name Purpose of restriction Wakefield MDC Tangible assets Total Cost £ £ £ At 1 April 2024 6,990 8,659 15,649 Additions - - - Disposals - - - At 31 March 2025 6,990 8,659 15,649 Depreciation At 1 April 2024 4,625 8,226 12,851 Depn reversed re. disposals - - - Charge for year 1,049 163 1,212 At 31 March 2025 5,674 8,389 14,063 Net book value At 31 March 2025 1,316 270 1,586 At 31 March 2024 2,365 433 2,798 Computer equipment Office equipment The average number of employees during the year was 3, being an average of 2.6 full time equivalent (2024: 3, 2.6 FTE). There were no employees with emoluments above £60,000. Grant towards salaries and administration costs. |
|---|---|
10
DIAL Wakefield
Notes to the accounts continued
for the year ended 31 March 2025
| 6 Debtors and prepayments Other debtors 7 Cash at bank and in hand Cash at bank Cash in hand 8 Creditors and accruals Accruals |
2025 £ - - 2025 £ 133,857 5 133,862 2025 £ 1,140 1,140 |
2024 £ 14 14 2024 £ 91,584 9 91,593 2024 £ 858 858 |
|---|---|---|
9 Related party transactions
Trustee expenses
During the year 3 trustees were paid a total of £128 in respect of travel (previous year: 3 trustees and £205).
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 total employee benefits received by key management personnel were £67,041 (previous year: £61,796).
| 10 Operating leases Within one year In the second to fifth years inclusive Expected future minimum lease payments over the remaining life of the |
2025 £ 648 1,458 2,106 |
2024 £ 648 2,106 2,754 |
|---|---|---|
11
DIAL Wakefield
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025
| 2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 5,845 73,855 Sales and fees 12,175 11,217 Other income 407 477 Bank interest 735 691 Total income 19,162 86,240 Expenditure Salaries, NIC and pensions - 72,298 Staff travel expenses - 304 Volunteer expenses - 3,320 Telephone and internet expenses - 1,535 Postage - 722 Printing and stationery - 2,357 Insurance - 743 Payroll preparation costs - 216 Accountancy and independent exam - 858 Rent and water rates - 3,930 Sundries - 878 Depreciation 1,212 1,212 Subscriptions - 112 Shop costs - 237 Room Hire 302 - Training 482 - Events and activities 515 - Total expenditure 2,511 88,722 Net income / (expenditure) 16,651 (2,482) Fund balances brought forward 91,781 94,263 Fund balances carried forward 108,432 91,781 |
2025 Restricted funds £ 120,100 - - - 120,100 81,508 382 3,100 1,214 579 1,948 743 216 1,140 3,930 154 - 732 - - 434 - 96,080 24,020 1,976 25,996 |
2024 Restricted funds £ - - - - - - - - - - - - - - - 59 - - - 400 - - 459 (459) 2,435 1,976 |
2025 Total funds £ 125,945 12,175 407 735 139,262 81,508 382 3,100 1,214 579 1,948 743 216 1,140 3,930 154 1,212 732 - 302 916 515 98,591 40,671 93,757 134,428 |
2024 Total funds £ 73,855 11,217 477 691 86,240 72,298 304 3,320 1,535 722 2,357 743 216 858 3,930 937 1,212 112 237 400 - - 89,181 (2,941) 96,698 93,757 |
|---|---|---|---|---|
12
DIAL Wakefield
Charity number 1003466
A company limited by guarantee number 02617983
Annual Report and Financial Statements
for the year ended 31 March 2025
DIAL Wakefield
Annual Report and Financial Statements for the year ended 31 March 2025
| 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 12 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
DIAL Wakefield
Trustees' report for the year ended 31 March 2025
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 Mark Slater Graham Jessey Sam Lloyd Secretary Simon Ramshaw Charity number 1003466 Registered in England and Wales Company number 02617983 Registered in England and Wales Registered and principal address Bankers City Limits Lloyds TSB Thornhill Street 17 Westgate Wakefield Wakefield WF1 1NL WF1 1JZ
Registered in England and Wales Registered in England and Wales
Independent examiner
Sarah Coates MAAT
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.
2
DIAL Wakefield
Trustees' report (continued) for the year ended 31 March 2025
Objectives and activities
The charity's objects
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.
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
This year has continued to be challenging with the Cost of Living crisis continuing to impact on our community.
The health and wellbeing of Disabled people is disproportionately affected by such crises and unfortunately there seems to be more to come in terms of Welfare cuts.
DIAL Wakefield continues to work tirelessly to give our clients telephone and face-to-face appointments. Dealing with a variety of enquiries from clients and other organisations, giving practical help and signposting to other services where appropriate.
With between 8-10 staff and volunteers this year.
We helped 6,467 clients with 8,843 issues. Giving advice and information on a range of subjects including benefits and appeals, equipment, Social Care, daily living, transport to name but a few.
Our staff and volunteer team gave advice and practical help to 540 clients to maximise their income this year by helping with Disability benefit applications.
DIAL also continued to provide a very successful Appeal service to help clients to challenge adverse benefit decisions. We have supported 112 people to successfully challenge their welfare benefit decisions enabling them to obtain £1,402,063 with a 94% success rate this year. The national average being between 65-70%.
The icing on the cake this year came from 496 clients advising us that their claims were successful with our help. Generating over £3.8 million into the District.
We have 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.
Again our unique, knowledgeable, caring approach to giving advice, information and support has improved the wellbeing of those who use our service as well as our staff and volunteers.
We continue to have 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.
“Advice worker was excellent, really helpful and understanding. I would not have been able to fill in the form without his support”.
-
“I was treated with compassion, courtesy and kindness. Thank you. My daily living standards have improved”.
-
“You got me through a very dark place. Your help and care is thoughtful beyond belief".
-
“Took all the stress away”.
-
“Fantastic - used to sit and cry but don’t now”.
3
DIAL Wakefield
Trustees' report (continued) for the year ended 31 March 2025
Achievements and performance (continued)
“Increased income really helps”.
“thank you very much without kind people like DIAL then most people would quit the process. Big thanks”.
Future Development:
A move to a new building in 2025 will be an undertaking for us but will give us the opportunity to build on our service and team and:
-
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.
-
l Recruit further volunteers to our team.
DIAL has been grateful for the continued funding and support of WMDC and Wakefield Integrated Care Board as part of a three year funding plan. Their recognition of our work is much appreciated and the sense of certainty that it brings for us.
Financial review
The net income for the year was £40,671 of which £15,751 was unrestricted funds and £24,920 restricted funds.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £106,846.
A clear policy on proactively managing reserves is key to ensuring the financial stability of DIAL Wakefield to enable the delivery of its services.
To instil confidence, and to maintain the trust and mutual respect of our service users and core funding providers, DIAL Wakefield must demonstrate it is solvent, that our financial position is being reviewed on a regular basis, and that we have an agreed, transparent policy in place to deal effectively with all foreseeable, adverse situations.
It is the policy of DIAL Wakefield to generate surpluses wherever possible to aid financial security and to maintain an adequate and appropriate level of reserves.
The minimum reserve level of £50k, and the maximum reserve level of £110k will remain unchanged. The period for which reserved funds would be used to enable continuation of services is currently stated as for at least 6 months, with the intention to continue for up to 12 months if possible, and these periods will remain.
4
DIAL Wakefield
Trustees' report (continued) for the year ended 31 March 2025
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.
Approved by the board of trustees on 05/11/2025
John Sykes (Trustee)
5
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 2025, which are set out on pages 7 to 12.
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.
Sarah Coates MAAT
05/11/2025
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
6
DIAL Wakefield
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 March 2025
| Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 5,845 Sales and fees 12,175 Other income 407 Bank interest 735 Total income 19,162 Expenditure on: Salaries, NIC and pensions (3) - Staff travel expenses - Volunteer expenses - Telephone and internet expenses - Postage - Printing and stationery - Insurance - Payroll preparation costs - Accountancy and independent examination - Rent and water rates - Sundries - Depreciation 1,212 Subscriptions - Shop costs - Room Hire 302 Training 482 Events and activities 515 Total expenditure 2,511 Net income / (expenditure) 16,651 Net movement in funds 16,651 Fund balances brought forward 92,119 Fund balances carried forward (4) 108,770 |
2025 Restricted funds £ 120,100 - - - 120,100 81,508 382 3,100 1,214 579 1,948 743 216 1,140 3,930 154 - 732 - - 434 - 96,080 24,020 24,020 1,976 25,996 |
2025 Total funds £ 125,945 12,175 407 735 139,262 81,508 382 3,100 1,214 579 1,948 743 216 1,140 3,930 154 1,212 732 - 302 916 515 98,591 40,671 40,671 94,095 134,766 |
2024 Total funds £ 73,855 11,217 477 691 86,240 72,298 304 3,320 1,535 722 2,357 743 216 858 3,930 937 1,212 112 237 400 - - 89,181 (2,941) (2,941) 97,036 94,095 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
DIAL Wakefield
Balance sheet
| as at 31 March 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) 1,586 Total fixed assets 1,586 Current assets Stock 120 Debtors and prepayments (6) - Cash at bank and in hand (7) 107,866 Total current assets 107,986 Current liabilities: amounts falling due within one year Creditors and accruals (8) 1,140 Total current liabilities 1,140 Net current assets / (liabilities) 106,846 Net assets 108,432 Funds Unrestricted funds 108,770 Restricted funds - Total funds 108,770 |
2025 Restricted £ - - - - 25,996 25,996 - - 25,996 25,996 - 25,996 25,996 |
2025 Total £ 1,586 1,586 120 - 133,862 133,982 1,140 1,140 132,842 134,428 108,770 25,996 134,766 |
2024 Total £ 2,798 2,798 210 14 91,593 91,817 858 858 90,959 93,757 91,781 1,976 93,757 |
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For the year ending 31 March 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 charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are 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 05/11/2025
John Sykes (Trustee)
8
DIAL Wakefield Notes to the accounts
for the year ended 31 March 2025
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, if 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.
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 9 date if the lease can be determined without financial penalty.
DIAL Wakefield
Notes to the accounts continued
for the year ended 31 March 2025
| 2 3 4 **5 ** |
Grants and donations 2025 2025 2025 2024 Unrestricted Restricted Total Total funds funds funds funds £ £ £ £ Wakefield Metropolitan District Council (MDC) - 120,100 120,100 34,206 Wakefield Integrated Care Board (formerly CCG) - - - 36,876 Donations 5,845 - 5,845 2,773 5,845 120,100 125,945 73,855 Staff costs and numbers 2025 2024 £ £ Gross salaries 75,355 67,666 Social security costs 6,632 5,572 Employment allowance (5,000) (5,000) Pensions 4,521 4,060 81,508 72,298 Defined contribution pension scheme 2025 2024 £ £ Costs of the scheme to the charity for the year 4,521 4,060 Restricted funds Balance b/f Incoming Outgoing Transfers Balance c/f £ £ £ £ £ Wakefield MDC 1,976 120,100 96,080 - 25,996 1,976 120,100 96,080 - 25,996 Fund name Purpose of restriction Wakefield MDC Tangible assets Total Cost £ £ £ At 1 April 2024 6,990 8,659 15,649 Additions - - - Disposals - - - At 31 March 2025 6,990 8,659 15,649 Depreciation At 1 April 2024 4,625 8,226 12,851 Depn reversed re. disposals - - - Charge for year 1,049 163 1,212 At 31 March 2025 5,674 8,389 14,063 Net book value At 31 March 2025 1,316 270 1,586 At 31 March 2024 2,365 433 2,798 Computer equipment Office equipment The average number of employees during the year was 3, being an average of 2.6 full time equivalent (2024: 3, 2.6 FTE). There were no employees with emoluments above £60,000. Grant towards salaries and administration costs. |
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10
DIAL Wakefield
Notes to the accounts continued
for the year ended 31 March 2025
| 6 Debtors and prepayments Other debtors 7 Cash at bank and in hand Cash at bank Cash in hand 8 Creditors and accruals Accruals |
2025 £ - - 2025 £ 133,857 5 133,862 2025 £ 1,140 1,140 |
2024 £ 14 14 2024 £ 91,584 9 91,593 2024 £ 858 858 |
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9 Related party transactions
Trustee expenses
During the year 3 trustees were paid a total of £128 in respect of travel (previous year: 3 trustees and £205).
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 total employee benefits received by key management personnel were £67,041 (previous year: £61,796).
| 10 Operating leases Within one year In the second to fifth years inclusive Expected future minimum lease payments over the remaining life of the |
2025 £ 648 1,458 2,106 |
2024 £ 648 2,106 2,754 |
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11
DIAL Wakefield
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025
| 2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 5,845 73,855 Sales and fees 12,175 11,217 Other income 407 477 Bank interest 735 691 Total income 19,162 86,240 Expenditure Salaries, NIC and pensions - 72,298 Staff travel expenses - 304 Volunteer expenses - 3,320 Telephone and internet expenses - 1,535 Postage - 722 Printing and stationery - 2,357 Insurance - 743 Payroll preparation costs - 216 Accountancy and independent exam - 858 Rent and water rates - 3,930 Sundries - 878 Depreciation 1,212 1,212 Subscriptions - 112 Shop costs - 237 Room Hire 302 - Training 482 - Events and activities 515 - Total expenditure 2,511 88,722 Net income / (expenditure) 16,651 (2,482) Fund balances brought forward 91,781 94,263 Fund balances carried forward 108,432 91,781 |
2025 Restricted funds £ 120,100 - - - 120,100 81,508 382 3,100 1,214 579 1,948 743 216 1,140 3,930 154 - 732 - - 434 - 96,080 24,020 1,976 25,996 |
2024 Restricted funds £ - - - - - - - - - - - - - - - 59 - - - 400 - - 459 (459) 2,435 1,976 |
2025 Total funds £ 125,945 12,175 407 735 139,262 81,508 382 3,100 1,214 579 1,948 743 216 1,140 3,930 154 1,212 732 - 302 916 515 98,591 40,671 93,757 134,428 |
2024 Total funds £ 73,855 11,217 477 691 86,240 72,298 304 3,320 1,535 722 2,357 743 216 858 3,930 937 1,212 112 237 400 - - 89,181 (2,941) 96,698 93,757 |
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12
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 2025, which are set out on pages 7 to 12.
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:
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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
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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
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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.
Signed: …………………………………… Name: Sarah Coates MAAT
05/11/2025
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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