## 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|
|---|---|---|---|
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
## 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.
Signed: …………………………………… Name: Sarah Coates MAAT
05/11/2025
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
1