Company ￿umber- 02718442
Charity number.. 1011774
DEVIZES AD4D DISTRICT OPPORTUNITY CENTRE
ANNUAL REPORT AND FINANCIAL STATEMEwrs
FOR THE YEAR ENDED 31 MARCH 2023
The Alanbrooke5 Group Ltd
TIA JS W¢cks & Co
Aecouknt8ttt$
D¢vize5

DEVIZES AND DISTiucf OPPORTUI¥TfY CENTRE
COMPANY INFORThL4TION
FOR THE YEAR ENDED 31 MARCH 2023
Represent8tiveslJ)irectors
Gtahgm Q&igeT- Ch￿r
C8rol Harrington
Gary Benn¢u
Secrelary
Sally King
Registered office
Belle Vue Road
Devizes
Wiltshire
SNIO 2AJ
Regigtration number
02718442 England 3nd Wales
Cbarity number
1011774
IndepelldEIit EI*]nitter
Mrs A M Cross FCCA
The Alanbrwkes Group Ltd
TIA JS Weeks & Co
10 Market Place
Devizes
Wiltshire
SNIO IHT
l¥f2ill Bllnkers
Unity Trust BaT
PO Box 7193
Pl8net2ry Road
Will¢nhall
WVI 9r

DEVIZES AM) DISTRicf OPPORTUNfrY CENTRE
TRUSTEES? RKPORT
FOR THE YEAR ENDED 31 MARCH 2023
The Tntstees PTesent theirannual report and the financiBI Statements forthe year ended 31 March 2023.
StructuN Govern&nce and M2uagemettt
Devizes and District Opportunity Centre {the Opportunity Centrel is a limited company by guarantee
and a charity registered in England wilh the ChaTity Cornmission.
Our governing document is our MemorBndum and Arti¢les of Association. In the event of the
Opportunity Centre being wound up our liability as Trustets is limited to a SUTn not exceeding £1. As
exi5tin8 Trustees, we elect nEiV Trustees in accordance with the Article5 of Association. On
appoinimeni, aIl new Trllstees receive a copy of the Memordndum and Articles of Association, an
induction pacK which includes information on their rol¢, disclosure and declaration of inrer*ts fonn
and the Chariry Commi55ion booklet'Esseniial Trustee. TTaining is ￿ade available 10 tll T￿SteeS gs
r¢quired. As Trustees we meet as a board on a reguIar basis to set strai¢￿ and monitor perfonranc¢.
We delegate to the Operations ManageT the tssk of day-to-day mÈn2getnent of the Opportunity Centr
which she carrie5 Out to a high standard.
Objectlves and Acttvities
The objects for which the Company is established are to advance the educgtion of PTe-s¢hool children 8nd in
particular child￿ll with special needs by."
a) Provtding safe stitnulating and Satisfying group play in which p￿ents take part when
appropriate and
b) Encouraging other charitable activities through which parents may h¢lp the children.
T￿stee$, Respollsibi]ities ID Relation To The Fillaneial Ststelllellts
The purpose of ihi5 siaiement is to distinguish our responsibilities in relation to finart¢i215taternents and
accounting records fTOIll those of the independent ex3rniner a5 Stated in theiF teport.
Charity 2nd company law require us 8$ Trustees to Prepare fintn¢ial statements for each fiT￿Cial
period, which give a true and fair view of the siaie of affairs and of ihe incoming ￿sOUrceS and
application of iesource5 of the comptny for that period. In preparitjg those financial sratements we are
Tequired to..
Select suitable accounting policies and apply them consistently
•Observe the methods and principles in the Charity Commission's statement of Recommended Pta¢tise
ISORPI
Make judgetnents Bnd estimates that are reasonable emd prLtdent
Pr¢pare financial statements on agoing concetn bHsis, unless it is itwropriRtr to assume that the
cornpBny will continue 10 operate.
As TTUStees we are responsible for keeping properaceounting recor<￿. which disclose with re8sonable
accuracy at any time the fIn3ncial position of the company also foT ensuringthat the financial
statements comply with r¢levani legislation. We gre reSpO￿lbIe forsafegllarding the assets of the
company and hence for tsking Teas(>nable steps forthe prevention and detection of fraud and other
I￿egUlaritIes.

DEVIZES AND DISTRICT OPPORTUNITY CENTRE
TRUSTEES, REPORT
FOR THE YEAR ENDED31 MARCH 2023
A¢bl¢v¢M¢nts #ttd P¢rform*n¥Y
Thts year has scen thc first full of 'nornLa]ity' within the Centre following the Covid pandemic. We
were able to otTer the 5jX PTe5chool se55ion5 2nd two Stay and play sessions, one for the 0-2yr olds and one
for 2-4 yr olds who need a 6 week assessment to detemiirte level of need. Our assessment se$sion$ 8r¢
proving to b¢ r￿)Y i*n¢fi¢iaJ as it offers an opportunity for staff to work with par¢nt5 and children to
improvc their learnirtg and developrncnt. It also ensures those children who would benefit the most from
artendin8 our Service access the service at ihe appropriats ttrn¢.
Referra15 havc incrcascd dratnatically ovcr thc p&st year cornpared to the previou5 two yeaT5 and we now
have a waitin8 list so it is imperaiive that we offer the services &w￿l8ble to those who most need ii. Our
outThch s¢rvir¢ ha5 dso s¢rn a big inrr¢ase in d¢Tnand and Sarn. our Outreach co Ordinator 15 now
Providing outreach visits twice a week to cope with demand alongside providing telephone support where
appropriate. Thts h&s had an impact upon staffing with the playroom $0 we have looked at retruitlDg mtsTe
5kff to cover.
Durin8 the year. 8 children made significant prngre$$ Bnd were able to be discharged from our service ba¢k
to Tn¥instreAm nursery, we 8Jso $8id goodbye to 13 child￿￿ who left as they were du¢ to start primary
education. All of the child￿￿ starting %hool wcre awarded Education Health Care Plan5 which were at the
level of SuP￿rt necessary to help them reach their full potentia]. However, with limited spaces in Specialist
schools within th¢ South of th¢ County, three of the children wcre unable to cotnmeRce their prirnary
educ4tion in September due to lack of space. This 15 sadly goin8to become more and more prevalent moving
forward as spates become in high demand. Wiltshite Council has one of the highest leve15 of EHCPS grarrt
within the County gjjd this is havsng a significant impact on what they can provide cach yw.
gnd Ststuto Obl. tlolls
The Centre continue5 to be generou51y 5UPPOrted financially and practically by the Committee rnember5.
stsff lea￿ pa￿nts and loca] eommunity. We sthve to ensure we provide and deliver the highest quality of
E and 5UPPOrt through 8n ongoing ¢y¢le ofTetle¢tive PTa¢ti¢e and self evaluatitsn. WE hold regular team
meetings where we discuss our practice and reflect on how we &qn improve further the experiences our
children have. We have held trdining updates regularly to keep abreast of new and diffe￿nt ways we ¢an
sw)pon our children to learn and develop. We ensure the fajnily are involved in their child's leaming and
5tsff will gain infortnation on how best to support the ¢hI1￿ what they like, dislike as well as Other itnportant
derails. This starts with the sw and play &85essment sessions and continues until the child eventually le4ve5
our Cart
As an FArly YeaT5 provider rcgi5tcred with Ofyted we are legally obliged to Tneet the rcquireTtLents of the
Ststutory Framework of the Farly Years Foundation Sts8e. We ￿s0 hold a service level agreement with
Wiltshire Council which provid￿ SOTne of our incom¢. We feedback to County ComTlliSSioneT5 on a
quarterly basis how the service is do1￿ what we have platmed for the fijture and discuss any issue5 or
concenL% relatd to the Serricc prow5ion. We are now in the final year of thi5 contraGt period 3nd will be
iendeting for a nem, contrdct which will commence September 2024.
We regularly review our 5eTrice5 through con5ultstion5 ￿7th parents and professionaIs to ensure we ate
meeting the needs of the l<Kal community. health and education service. This process a150 ensure5 that
pgmts a￿d profes5iona15 have some input into howthe service is Tun and enables them to have a sense of
belottgin&

DE￿Z£s AND DISTIUCT OPPORTUNITY CENTRE
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2023
Stsffi
nd Partllersbi
Our staff team have gone through some chang* overthe past couple of years and ￿.¢ continue to ensure all
staff are highly skilled, dedicated and caring towgtds e￿h oiher ts ￿'t[l ￿ OUT Tnernber childTem and families.
Our more experienced staff Provide advice and support to ouryounger, le55 experienced staff and together tq
ateam have an ultimate goal of ensuring every child reaches their full potential.
We have invested in training opponulllties for staff to e￿Ure they remain confident and knowledgeable in
the role. Training such as early words together, the ¢uri05ity approach. Core Grid sheets 2nd $2fegu8Tding
have helped the team leam new and diffe￿nI approaches to learning for our member Children. We also
provide training opportunities through our partnership with the Early Ye8]s Alliance which steff havc acce5S
to on a range of subjects should they so M'ish.
As of March 2023 we employed I x manager. I x deputy ttkninager, I x outreach co 0rd1natorlspeci￿ need5
practitioner, I x admin ￿sistant. 5 x special need5 practition¢￿ and I x bank staff. Our cleaning is now
undertaken by acleaning company as r¢cruiting foT this role proved challenging.
Our outretch service allowed us to build confid¢nc¢ within mainsiream settings on how to work and
5UPPOrt children with SEN. More and more settings are requesting support ￿ there has been a gener
incTease in SEN across early years. Practitioners report that they value this service a5 we have a real
understsnding of ihe challenges they face in mainstream settings. It is not always e￿Y 10 provide the highest
level of support needed in mwnstream5 due to constraints around funding and staff availability.
We have buili Strong close workins relationships i¥ith our Community he￿th partne￿, Early years ￿UCatIon
professionals, Social Car¢ and Wiltshire Council. We are 5UPPOrted regul8rly by th¢ Speech and language
therapist %Yho th also provided t￿llIng for the sthff ieam when needed. We strongly value this partne￿hIp
a5 it is the Tnain crux of our work with children and ive see how Much of a difference it makes io them.
We are also privileged to have the COmTnunTry paediatricians and the Wiltshire aut15tn assessmentteam hold
clinic5 within the Centre ¢v¢ry couple of months for the children who attend our Centre. This en5ure5 that
they are seen within an environment that 15 less clinical and that they also do not have to w￿t longerthan
necessary due to high wailing lis15 ￿'ithin the COrnTnunity.
Parents as always. aTe a key p3rt of OUT partnership working and we pride ourselves on the strong
relationships that the stsff build with parents. We ensure parents can access addiii0rt￿ support fro]]2 other
agencies Such as the Children's Centre, Portage, Wiltshire Parent Carer Council and Wiltshire Council. Some
of our pgrents have fundraised for u5 as they find out more aboui ihe work we do and this is a valuable
source of income for us. I would like to rake ihis opportunity to say a huge thank you io those parents who
have partiCiP8tcd ￿ it has helped us keep OUT services going.
The sraff tetm have a wealth of knowledge. experience and expertise which is held in such high reg￿d by so
any. We are forninate to have such a dedicated staff team that go above and beyond to ettsure every child
exceptional opportunTties in their carly years. I would like to that& them on behalf of all of us on the
Committee foriheir¢orttinued hard WQTk and dedication.
8fe
2rdiD
Safeguarding foms an important part of our service which we tske very seriously. All staff receive annual
safeguarding and child protection training to ensure children Ternain safe from the risk of harm. The mtnager
is the deSI￿ated safeguarding lead 2nd the deputy ￿feguardIng lead is Amanda C￿okeS. They are both
trained 10 Level 3 in safeguarding and work closely with WiltshiTe Children's Seryices io ensuTe childTen aTe
kept safe from harni. We have 2 fully embedded Safeguarding poltcy ivhi¢h is reviewed annually and
safeguarding is a ￿L￿dard agenda Item at #aff and committee Tneetings. We also have a Safeguarding lead
on the Cornmittee who is Sally King. This ensures that parents, professionals and staff have son]eone they
can go to when they have concerns about a child or adult.

DEVIZES AND DISTRTCT OPPORTiNTY CEPfTRE
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2023
Tr4itil
As part of ourcontra¢tual rty4UiTements we undertake regular training updates to ensure the staff remain
highly q￿lIfIed and able 10 fully support children with eomplex Medic￿ needs. Trdiningwhich has been
undBrtaken this year itt¢lude'.
Core Grid sheets
Saf¢8uarding training
The Curi051ty Approach
B&rth to fjve frgmewoik
Fundiu
Without the support of local organisations we simply would not be able to keep our doors open. We are
forever grdtefvl for all those who spend their lime fundraising or ho#ing events io raise vgIuable funds for
the Centre. We are also ￿&teful to those lo¢￿ organisations who provide serviees to the Centre either free of
charge 01 at a rEdu¢td PTi¢e. These acts of kindness really do make adifference to what we can then off¥r the
Children during (heir time with us

DEVIZES AM) DISTRICT OPPORTuf4iTY CENTRE
TRUSTEESY REPORT
FOR THE YEAR ENDED 31 MARCH 2023
FinAncilll Result and REserv¢5
The ststement of financial aCtI￿tieS on p￿e 8 shows the incoming ￿SOurceS aDd the application of those
resources for the Opportunity Centr¢.
The charity has decided thatthey should hold adequaie re5¢rv¢s to cover 6 month5 of the annual budgeted
operating costs in the fon of a contingency rtserve. Within this Teserye is a provision towaTds the expected
incre￿ed costs due to the extension of service delivery that will not b¢ m¢t by an enhanccment in income for
the chatity. The Ch￿1￿ also a Development Fund. The fund ￿.8$ set up to fi[￿lee futute i]npiove]nents
to the onsite facilities to include additional stora8e 3nd resources.
lttvestjnellt PoIicy
As ihere is a relatively low level of funds available for investtnent. we cotJsideT bank deposits provtde a
satisfactory Teturn. In the year to 31 March 2021 these have been short temi deposits with our main banker
and other UK regulated banks.
Risk MAnAge]lle]]t
As Trustees we review the major risk5 th8t the Opportunity Centre faces on aregulat b&sis and ¢atry out
periodi¢ reviews of the contmls ovei key financial systeTnS. We also consider other fin3nci&l, operational and
business risks fRced by the Opportunity Centr¢, e5p¢cially the tna1niet￿nct of adequate tesetves and have
ensuted that insuronce coveT been ￿ViewEd and updated. As Tr￿stee$ we confirni thai systems have been
established to mttigate, as as possible, any significant risks.

DEVIZES AND DISTRICT OPPORTUNITY CENfRE
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2023
FU￿re Plalls
We are now back providirtgthe same seTvices prior to Covid and a sense of nomiality has rctumed. There
remains a high demand for our service5 and during the next couple of tnonths we will be looking to tender
for the new contract with Wiltshite Council. The new Ctsntr￿t is bound 10 bring some changes but w'e ere
deter¥nin*J to ensure thai our core service is maintsin¢d and proie¢t¢d 85 well a5 ensuring we continue to
meet the needs of our local area.
The rising c05t of living that is facing business# is having a huge impact on the Centre alongside the rise in
wages so fundraising is going io play an even bigger rol¢ in our financial success. We are all $0 proud of
eath individual child who passes through the Centre and we will continue to engure that we offerthe highe#
qua]ity of car¢, learning ynd opportunity to stand them in good stead for their future.
Public Benefit
As Trustees we have kept in mind the Charity Commission's guidance on public benefit. The fwus of our
charitable activitiets duting the year is set out above in our statements on"Obj¢ctives and Activities" and
"Achievements and Perfo]ynance" 2nd these explain how ￿ a charity we have delivered public b¢nefit.
10. Independent Examiners
The Alanbrookes Group Ltd TIA JS We£ks & Co hev¢ indicsted their willingness to corttittue and ￿11 be
Ptoposed for reappointment.
This report h85 been PTepared in accoTdtn¢e with the spectaI provisions of Part 15 of the Comwies Act
2006 and with the Financial Reporting Standard for Smaller Entitie5 (effective April 20081.
For on behalf of the Trustees
Graharn Gaiger
Director
4 D¢G¢mber 2Q23

II¥DEPENDENf EXAMINER7S IiEPORT TO THE IVJEMBERS OF
DEVIZES AND DISTRICT OPPORTUNITY CENfRE
I report on the accounts of the company foF the yeaT ended 31 March 2023. which are sct out on page5 9 to
18.
Respettivt re5ponslblllties of trustees aDd examiner
The trustees (who are ￿$¢ the dire¢ior8 ef the compzny for the purpos￿ of company lawl are responsible for
the preparation of the accouDts. Th¢ trustees consider that an audit is not required foT this year under section
14412lof the Ch3rities Act 2011 (the 2011 Act) and that an independent e￿￿ination is needed.
Having Satisfied myself that the charity is not subject to audit ￿t￿erCoMpanY law and is eligible feT
independeRt exaTnination, it is my T#ptsnsibility to".
examine the accounts under section 145 of the 2011 Act;
followthe pr(Kedures laid in the Gene￿ Directions given by the Ch&ity Commission under
seciion 14515) (bl of ihe 2011 Act ' and
. state whether particular tnatteTS have corne to my attention.
B¥$i5 of independent examtDer'$ report
My examination carried out in ￿OrdanCe WTth the Gener81 Directtons given by the Charity
Cornrnission. An examination in¢ludes a revieiv of the accounting ￿cOrdS kept by the Charity tnd a
comparison of the accounts presented with those rewrds. It also includes con5id¢ration of any un￿ual items
or disclosures in the accounts, and seeking explanations from you as Irusiees concemTng any such matters.
The procedures undertaken do not provide all the evidence that would be required in alldit and
consequently no opinion is given as to wheiher the &ccounts pttseni a'true and fair viewl and ihe report ts
limited to those matters set out in the statement below.
Indepelldellt etsmiller's sthtemellt
In connection with my ¢Kgmination, nv mattv h85 come to my attention..
11) which gives me TeasoRable cause to believe that in any rnater1￿ respect the rquirements..
to keep accounting records in ac£ordance with se£tion 386 of ihe Companies Act 2006.. and
•to prepare accounts which accord with the accounting reLords, comply with the accounting
requir¢m¢nts of section 396 of the Companies Aci 2006 and M'iih the methods and principl
of the Statement of Recommended Practice." A¢¢ounting and Report￿8 by Charities
have net been met", or
(21 to which, in my Opinto￿ attention should be dtawn in ordeT to enable a PToper undeT8tanding of the
ccounts to be reached.
Mrs A M Cross FCCA
The Alanbrookes Group Ltd
TIA JS Weeks & Co
10 Market Place
Devizes
Wiltshi
SNIO IHT
4 December 2023

DETrryZES AIW DISTRicf OPPORTUNTfY CENfRE
STATEMENf OF fiNANCLQL ACTIWTTIES
FOR THE YEAR ENDED 31 MARCH 2023
Totsl
Funds
2023
Total
Funds
2022
Restricted Unrestricted
Fllnds
Funds
Notes
IDeomtllg resourcts
IneoDJing resourc￿ from
G¢D¢f21 fuDd5=_
VolunlJry iAeome.'_
Donations
21200
21200
20868
Aetivitiesforgen¢raii4gftsndY.'_
Investtnent income
Others
Fundraising
1407
1407
34
1531
1504
IDcoming resour£¢s froJJJ
¢hgritsble llctivities:_
Gran15
140355
140355
108563
Total incoming reSoU￿e$
140355
24138
164493
130969
Rc5Dur¢es experlded
Charitsble activities
Governfxn¢e costs
140355
16850
1404
157205
1404
141482
1236
Totsl rEsoort<s expended
140355
18254
158609
142718
Net moVe￿ellt ill futtds
5884
5884
(11749)
Re¢on¢iliation offulld$
Total funts brought fonvard
182302
182302
194051
Totsj funds carried forward
188186
188186
182302
The uotes om pgges 12 to 18 form Illt¢grAI part of the f￿1￿£￿al statement

DETrryZES AND DISTRICT OPPORTUNITY CEhlRE
JIALANCR SHEET
AS AT 31 MARCH 2023
2023
2022
f4otes
Fixed ¥ssets
16575
6600
Current assets
Debtors and prepByments
¢￿h ￿ bank and in hand
780
178356
175761
175761
179136
Creoltors.. AmouTr￿ fallingdue
ofteyeaT
14150)
(34341
175702
Net a55ets
io
188186
182302
C#pital3lld reserve5
General furtd
3186
2302
Designa¢ed fund5.'-
GeTreral fund contingency reserve
Development fund
145000
40000
I40(￿)0
40000
188186
182302

DEVIZES AND DISTRICT OPPORTUNITY cEiYfRE
BALANCE SHEET
FOR THE YEAR EIWED 31 IIIARCH 2023
.continued
The directors, statem¢nL as required by the Compantes Act 2006. is shown on the following page.
The financial statements are prepared in accordance with th¢ special prov15Tons of Part 15 of the Comwues
Act 2006 relating to small companics gnd with the FiTwciaI Reporting StÈndaTd 102 section IA.
The company is entitled to exemption under section 477 of the COMp￿￿eS Act 2006 from the requirement to
have its acGounts for the financial year ended 31 March 2023 audited.
No notite h18 been deposited under section 476 of that Act requiring the accounts of the comp?￿Y for that
financial year to be audited.
The (firectors Rcknowledge their responsibilities for..
ensuting that the company keeps acGounting record3 which comply with section 386 of the
Companies Art 2006,. and
preparing a¢¢ourtts which give a true and fairview of the State of affairs of the company atthe
end of the financiaI year and of its profTt or loss for that year in accordance with the
requirements of 5e¢tiong 394 and 395 of that Act. and which oiherwise comply with th¢
requirements ofthat Act relating to acctsunts. so far as these are applicable to the cornpany.
The financial statement on pages 9 to 18 Were approved by the Trustees, and authorise41 for i55ue on
4 December 2023 and signed on their behalf by:_
Grah&m Gaiger
Director
Devizes and Distrirt Opportunity Centre
Company Number_. 02718442 England and Wdes
Charity Number.. 1011774

12
The Dotes on page5 12 to 18 form illtegral psrt of the fittAnci*l ststemeDt&
DEVIZES AND DISTRICT OPPORTUNITY CENTRE
NOTES TO THE FJNANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
l. Charity status
The charity is a charity limited by gu3rantte and consequently does not have shate capital. Each of the
truste￿ is liable to contribute an arnount not ¢xG¢tding £1 towards the assets of the charity in the event of
liquidation.
2. Accoullting po]ities
Summ#ry of sigllificant attoullting pollties alld key *ttounting estimates
The principal accounting policies applied in the preparation of ihese financial statements are set out
below. These policies have been consistently applied to all the years presented. unless oiherwise stated.
StateN]e￿t of complixllte
The fi[￿￿tIal statements have been p￿pared in accordance with Accounting 2nd Reporting by Charities=
Siaiement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) {effectTve I
January 2015)- (Charities SORP IFRS 10211. the FinancTal Re￿rtIng Standard applicable in the UK ond
Republir of Ireland IFRS 1021 and the CoTnpanies Act 2006.
B25is ofpreparation
Devize5 and District Opportunity Centre Meets the definition of a public benefit entity under FRS 102.
A55ets and liabilities are initially recggnised at historitr￿ cost OT tratjsattion v￿ue unless otherwise stated
in the Televont accounting ptslicy Rotes.
Goillg tokn¢er
The trustees consider that there are no material uncertainties about the charity'5 ability to continue as a
going concern nor any significant aTeas of uncertainty that affect the carrying value of assets held by the
charity.
EXt￿ptIon from prepxrillg s ￿$h flow ststsment
The charity Opted to early adopt Bulletin I publishe41 on 2 February 2016 and have therefore not included
a c&sh flow si&*ment in these financi￿ SL2tements.
All income is re£ognised once the charity h&% entitlement to the irtcome, it is probable that the income
will be received and the amount of the income receivable cart be me&%ured Teliably.

DEVIZES AFID DISTRICT OPPORTUNITY CENTRE
NOTES TO THE FINANCIAL STATEMEDUS
FOR THE YEAR ENDED 31 MARCH 2023
Donations
Donations are recogni5ed when the charity ha5 been notified in writing of both th¢ aEnount and settlernent
dat¢. In the event that a donation is subject to condttions that Tequire a level of performaDce by the charity
before the charity is entitled to the fvnd4 the income is deferred and not recognised until either those
cottditi0r￿ fully rnet, or the fulfil￿ent of those tortditions is wholly within the corttrol of the charity
and it is probable that these conditions will be fulfilled ID the Teporting period.
Dividends are recogni5ed once the dividend ha5 bEen declared and notifjcation ha5 be¢n received of the
dividend due.
Expendityre
All expcnditure i5 recognised once there is a legal 01 constructivt obligation to that expenditure. it j5
probable settlemellt 15 rquired and the amount can be Jneasured reliably. All costs aTe allocated to the
applicable expenditure heading that aggregate similar costs to that category. I￿￿ere costs c3nnot be
directly attributed to particular headings they have been allocated on a basis eonsislent with the use of
resources. with Gentral staff costs allocated on the b￿lS of tirne spent, depreciation charges allocated
on the ￿rt10ft of the a55et'5 use. Other support costs are allocated b&8ed on the SPTead of staff costs.
Charilable aeiivitles
Chsritable expenditure compTises those costs incurred by the charity in the delivery of its activities and
services for its beneficiart¢5. It includes both costs that can be allocated directly to such actiwtie5 and
those costs of an indirect nature ntGessary to sllppon them.
Governance costs
These include the costs attributable to th¢ chaTity'S compliance with constitutiortai al￿ statutory
requirements, including accountancy, strategic manag¢rnent and tmstees, meetings and Feimbllrsed
expenses.
Taxation
The ¢h8Tity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the defjnition of a chaTit2ble company for UK COryOTation purposes. Accordingly,
the tharity IS Potentially exrEllPt from I￿&tIon in ￿S￿ct of income or c&piial gains received wiihin
categories covered by Chapter 3 Part I l of the corporatio￿ T&x Act 2010 or Section 256 of the T￿atiOn
of Chargeable Gain5 Att 1992, to the extent that suth income or gain5 are applied exclusively to
charitable PUTposes.
Tangiblc fixed assets
Individual fixed assets tostittg £500 or tnore are initially recorded at COSL less any subsequent
accurnulated depreciation and subsequent ac£umulated impairtnent losses.

14
DEVIZES AND DISTRICT OPPORTUNrrY cEiwrRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Ca5b gnd c*$h equivale]]ts
C￿h and ¢￿h equi¥alBllts Comprise cash on hand gnd call deposits, and other shorE-tetm liquid
investrnents that are readtly convertible to a known ￿loUnt of ¢8sh and are subject to an insignificant Fisk
of change in Y￿Ue.
Trade creditors
Trade creditors are obligations to pay for gtso￿ or setvi¢esthat have been acquired in ihe ordinary course
of business fro￿ suppliers. Accounts payable are cla￿lfIed ￿ current liabilities if they do noi have an
unconditional righL at the end of the reporting PBriod, to defer settle￿ent of the ¢Teditor for at leasi
twelve months afteT the reporting date. If there is an un¢ondilional right to defersettIemeni forat least
twelve months after the reporting dat4 they are presented a5 non<U￿ent liabilitlES.
Trade creditors are recognised initially at the traTtsa¢tioft pri¢t and subsequently m￿ured at amortised
Cost using the effective interest fflethod.
Fund structure
Unrestrtcted incorne funds are general fund5 that are ay￿1*ble for use at the trustees, di￿retiOn in
furtherdnce of the objectives of the charity.
Fill2nci21 in5trllments
classrf￿al￿￿
Financial wets and financial liabilities are recogntsed when the Charity becomes a parry tothe
contta¢tual provisions of the insttumeni.
Financial liabilities and equity instrurnents are ¢l&ssified according to the sUbSts￿¢e of the ¢ontractual
arrange￿entS entE￿d into. An equity instrument is any ¢onlra¢i that evidences a residual interesi in the
et5 of the charity after d￿U¢ling of its liabiliti*.
Recognilion tsndm¢tss#rem¢ni
All financial assets and liabilities aTe initially ￿e￿ured at transaction pric£ (including tsans*¢tion costs),
except for those financial a55ets Cl￿SIfIed & at fair value through piofil or loss, which are initially
measured at fair value (which is noJThally the transaction price Excluding transactloll C05ts1. unless the
z]rangernent constitutes a financing Iransa¢tion. If arrangernent ¢onstituie$ a fTnan¢ing Iransaction. the
finan¢ial &%sei or finan¢ial liability is Me￿ured at the PTeseni value of the futUTe payments discounted ￿ a
m*kei Tth of interest fora stinilar debi instrument.
Finoncial assets and liabilities are only offset in the statement of financial position when, and only when
there exists a leg￿lY enforceable tight to Set off the tecobmised amounts and the charity intents either to
settle on a net basis, or to reaiise the ￿$¢t and settlE the liability simultanEousIy.
Financial wets are denco￿lSed when and only when al the contracwal rights io the Cash tlows from th¢
financial ￿Se1 expire or ar¢ 5e¢tled, bl the charity tr￿Sfer5 to anoth¢r pgrty sub5tantiBlly ￿] of the risks
and rewth of ownershtp of the finBncia] asset, or cl the charity, despite having retained some, but not
Bll, significantrisks and rewards of a￿)erShiP. hHs transferred control of the ￿Set to Bnother paty.
FiTMncial liabTlities are dere¢0￿ed only when th¢ obligation $pe¢ified in the contract Is disCh￿ge
Cancelled 01 expires.

15
DEVIZES AND DISTRICT OPPORTUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
In¢ollJe resourtes
Ullrestricted Restri¢ted
Fund$
Fulld$
20Z3
Totsl
Fullds
2023
Totsl
Funds
2022
2023
Voluntary Income
Donations- Gener
212
21200
20868
21200
21200
20868
ctivities for GeneratiDg Funds
Fund Rai5in8
Investsneni Income:.
DEposiI Interest
1531
1504
1407
1407
34
2938
2938
1538
Incomiug Resources from
Charitablc Activities
Service Level Contract Agr¢¢ment
Free Entiilement
78725
40130
78725
40130
78725
29838
118855
118855
108563
Other Crllnt5:.
Children in Need
Charities Trust
20500
1000
20500
1000
21500
21500
Totsl Incoming Resources
24138
140355
164493
130969

16
DEVIZES AND DISTRIcf OPPORTtn¥tTY CENTRE
NOTES TO THE FINANCIAL STATEMENrs
FOR TEE YEAR EM)ED 31 I￿RCH 2023
Total resources expended
General
Futtd
2023
Total
Funds
2023
Tot21
Funds
2022
Covtrn#Dte
2023
C05t5 Direetly All￿ted to Artivitles
SaIaries and Expetjses
Playroom resources and materials
Transport
Training Course Fee5
Fundraising Expenses
106713
3983
298
2841
470
106713
3983
298
2841
470
101948
3156
1079
260
295
Supp(krt Cost Alloc2t¢d to Activitie5
s￿arIes and Expenses
Light, Heat 3nd Water
Postage, Stttionery, Consortium and
Sundry Expenses
Telephono and IT Expenses
Property and Equipment Maintenance
In5uraRce
Stsff Uniforms
OutretciVTidwotth EXpe]￿lture
Accountgncy and Payroll Fec5
Early yea￿ Alliance
Bank Charge5
DepTeci3tion
18832
3017
18832
3017
17991
3920
1172
172
3611
7133
1465
377
93
1404
1499
173
5528
2046
3631
2273
1466
598
427
1236
7133
1465
377
93
1404
1499
173
5528
192
2200
Totsl Resource5 Expend
1404
157205
158609
142718
Net I￿¢0￿￿g resourees are st#tsd after ebargillg
2023
2022
Depreciation
Accountancy Fees
5528
876
2200
756
Stsff costs
2023
2022
Salaries and wages (including etnployers nation￿ insurance)
125545
119939
There were no employees with emoluments in excess of £60000 per annum.

17
DEVIZES AND DISTRICT oPPORTUN￿v CENfRE
NOTES TO THE FINANCIAL ￿ATEmENTs
FOR THE YEAR ENDED 31 MARCH 2023
Txnglble ￿ed
alld
room equApmeJLt
Total
At l April 2022
Athlition5 in th¢year
5105
41878
15503
46983
15503
At 31 M•r¢h 2023
5105
57381
62486
At l April 2022
Change Èn the year
5105
35278
5528
40383
5528
Ai 31 March 2023
5105
40806
45911
Net bLw)k value
At 31 Mgrch 2023
16575
16575
At 31 March 2022
l)ebtOT5 *nd prtpymtnts
R¢strthl U¢r¥trSrtts1
fuDd5
Totsl
Total
2022
Pr¢paytnents at¥1 other detrto
Credlthrs:_ amollnts falling due within ODeyur
Tothi
202J
Totsl
2022
riuds
4150
4150
3434
4150
4150
3434

DEVIZES AND DISTRicf OPPORTUNrrY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
10. An*ly$l$ ofnet *$9¢ts behvetn fuDds
RtttTiCted Vnrestriu¢d
rwAd$
Totsl
rumd$
Tangible fixed assets
Current ￿setS
Current liabilities
16575
175761
14150)
16575
175761
141501
Nef ￿se158$ ai 31 M*rh 2023
Ll. MovemeDts in funds
As *1 Incoming Resourtes
01.0&22 re50urtes e4)ended
Asat
31.0323
Restricted fund5-.
SLA
Othergrants
78725
61630
1787251
1616301
Totsi restricted funds
140355
11403551
D¢s￿D￿led funth..-
Developmeni fund
Contirt¥¢ncy futwj
40000
140000
40(KJO
145(K)O
Totsl designated fund5
uDrestrjct￿ fullds:_
Gencr&l funds
1800
So￿)
I85￿0
2302
1182541
3186
Totxl fuLth
182302
164493
1158609)
12. Dlre£tors remuner8￿0ll and rtl#ted party traDS&ttIott$
No dIFe¢tO￿ received any remuntration during the y&v.