REGISTERED COlPANy NUMBER: 03249464 {England Y4nd Wales) REGisfERED CHARITY NUMBER.. I8307 REPORT OF THE TRUSTEES AP4D ur4AUDITED F NCIAL STA ENTS FOR THE YEAR ENDED 3] MARCH 21)24 FOR THE DALES TRUST %iallords Crtered AcL'ountants Unli l. Cambridgc House Caiiiboro Bvsii)ess Park Oakn"ngton Road. Girtoii CAMBRIDCYF. Cambrid8esliir¢ CB3 OQH
THE DALES TRUS CONTEP(rs OF THE Fif4ANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 21ll4 Page ReIrt ofthe TnLStefS Independent Examiner's Report Statement of Financial Actiiities io Statement of FtTranci*l Posiiion Notes to the Financial Ststemtnts 13 to ?4 Detsiled StstemeDt of Finyncial ActTr%'ities
DALES TRUS REPORT OF THE TRUSTEES FOR THE YEAR EN ÉD 31 MARCH 2 Thc triistees ii'ho arc also direeloTS Ot- tl)c charitN' lor the PUTW>S¢S ol- the Companics A¢t W06. pr¢1 tli¥ir report ii'ith the lin#nL'ial stst¢nieJits ol- tl)e chariti. t.or t[ %'e8r ¢nd¢d 31 March _ty24. Thc trustees hai-¢ adopted the prO.Is1O1iS ol- A¢¢ounting and RepK>rting M. Charities.. Sthi¢Fn¢nl ol" Recommend¢d Practice applicabl¢ lo charili¢s preparin8 iheir accouiits li) aLLordaiiL¢ Il"ith the Fii)aiiei81 Rcporting Stsiidard applicable iii the UK and RcpiibliL ol. Ireland (FRS 10?) l¢tYective l Jai)uarn" ?019). O&JEcfivES AND AcfiviTIES Mission Stattment Ii) FebnJaTh' ?0?4 rel.11d our mission Stalcment to b¢tt¢r 11¢¢1 the chan8es in our H'ork and lh¢ tKC41s of the people li'e support. Our neil, niission is.. 'e are conimittcd to proi'Èdiiig iii¢lusii'e educaiion and supw)rt serTriees 2foiLtKI rclationshtps. sexual h¢alth & ii'¢llb¢iiig. and se.iual ri8h(s & T¢SPX)Iisibilities. We arc ii) the process of r¢i'i¢iiing oiit charitabl¢ objcclii'cs so that thth" ar¢ b¢ttcr attgned to our n¢ii' 11)ission and our 'ork in ?0?4. The i11. obj**tii'¢s iiill b¢ publis in our neil" slralegic doeum¢nt. Our Current objeL't$ ar¢.. Oui. Aims To siipport peopl¢ I1.11]g iiith and 8ÈTe£l¢d bi, Htv and AIDS and am'onc tin8 SUPPOrt iiith general %¢Nual hcaltli. sex. Atml relalionships issues. Cl-¢lltio To iiDrk to preilent the onii7rd Iransmissioi) of HIV (hiiTnan immunodefi¢i¢nLV I'irusl and STIS Isexualli. transniitt¢d ii)tections). uniiitei?ded tcciiage pregnanLI". pwl scxual health and unh¢altl)¥' rclationships through outreacli iiork. traii)ing. and th¢ oiigoiiig pioiiiotion ol-good s¢iual health and RSE Irclationships and sci education). Wc also PTON'ide free or loii"_co41 condoms. Action l-o lak¢ and eneouraB¢ action ¢0 challenge the stigma arbd prejiidice ii."hich can affect people lii.ing ii".iih Htv. ai)d to Lhallen8¢ s¢xism. homophobia. and traiis-pl)obia. We do tliis Ihrougli cainpaigng. ¢i"¢nts. aiid ke!. m¢ssages. particularli, throiigh oiir social m¢dia sil¢s. Our objectii'es The adi.'8N'em¢nl ol"education orth¢ public ihroligh the promolion of gix)d seiual h1th. aiining to redue thc spread of Sell111. Iraiisiiiitted Iiit-ectioi)s bi. Il)¢ provisioi) ol-adi'i¢¢. support and trainiiig ui) Ihc causLs and preNei)tioi) 01-such iiilcLtions. Tl)e adi'anc¢menl ot"health to improi'¢ the iiellare ai)d qualih. OL Ille of tl)ose lii'ing Mryth and affected bi &U1]N' Iiansmitt¢d inleciioi)s tlirough ih¢ prO.1s10n of eaTe and %upw)rt seriices. To adi'2ncv the educatioii ol-lhe public in order to challenge ihe sti811. ignorance and discrimination -siirTounding HIV and AIDS Il)rough the pronKJtion of gr¢ater public a3[¢neSS and understandinB ol"lse diseases" and To edLt¢81¢ loung pcoplc at secondan" schoK>ls. siiih form coll¢g¢s. further edii¢alion wllcgcs and uniTrer5iti¢s in matt¢rs of s¢N. seiual health. and ¢ontrdCCPtion. This proi.'ision mai. bc amended bi.. spe¢ial rcsolulion. Public benefit Tl)c Board Lonfirn? thai thu. IMi'e taken into arxount the Charil!. Commtssion giiidan¢¢ Tcgarding PLiblie Benetit as 'ell as other Chants, Coniniissioi) guidai)ce. Pdge I
DALES TRUS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 NL4RCH 2024 oECr1VEs AND AcfiviTIES Volunteers Ith ?11?.3-?4 lic had fike regular N'ollinteers ii.ho siipported the ¢haritv. Their roles aiKlude treasur¢r. proTridin8 SUPPOrt lo senice users. Ik¢bsite IiiAI]Ll8eiii¢nl aiid adii)iri. For the last 10 l'ears li.¢ hai'e Iiosted on¢ or tsio studeiits each !'¢ar from MuTrav EdrdS Coll¢g¢. Can)bridg¢ Unii'ersits". through their Gat¢ii?i' Programn)¢. Stiidcnls ale on plac¢inent us for iKM"een onL and three i))oiiÈhs. Iii ?O?A.?4 II'C had tti'o slud¢nts ii.ho helped li ith the of our RSE M'orkshops and helped to Promote OUT ABC Programm¢. We (Kcasionalli. host M'ork eip¢rien¢¢ sludetits Irom swondaTr' schools across thc eounfv bul li) 20?1?4 did not T¢ceiTrc aiii. 8pplirations. This Lommilm¢nt not oiili. supprts oiir aim lo improv¢ our s¢Trice us¢r involv¢ment ttnd to ensure our s¢n'ices are iirfomied bi- th¢ p¢ople 'hO Ihcm. il also enables i".oung people to s¢¢ tirSt-hai IK> a stnall chariti. operates and gi.eS them lh¢ opportuiiity to put ili¢ir skills ai)d Liioii".ledge into pr8¢t] whilst gainin8 n¢w skills. knoM.ledge. and ¢iwience. Page ?
DALES TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2(124 ACHIEVEMENT AND PERFORMANCE 'incipxl actii"itits BasL.d utx)n our mission ihe priiKipal acti>itses of th¢ charity. hki'¢ IK¢n.' Proiiiotiiig Ihc iiiiportanee ofg(Mxl scxual health. s¢¥i1 righis and r¢sponsibilities and h¢altliTr' rel2tionships IhTuugh all our ii"ork. PTOi-iding inclusii'¢ i¢lationships and $¢1 ducation siiptx)rt to )'oung p¢ople. Proi'iding trdillillg and supw>rt to pmfe5sioI)als. pareiils and p¢oplc itho Ar¢ 164 I¥(Tri'iding appropriat¢ iiit¢rTrci)tions to support I'oung wpl¢ and 1o.sup>rt adults 'hO have a l¢arning disabilitt. 01 autism iiho have engagcd iii coneerning or inappropri&t¢ behai'iour. Ptoiiding counselliiio to adults ii'ho iieed psi"chologic&l 5UPPOrt aroui)d s¢Kual health. Fllv. mual behai'.iours. sexual tnuma. seNual id¢ntits'. and sexiial oriaitation to help th¢m moTr¢ on in their life. Proiiding Ir¢¢ co10]5. To take and ¢ncouTage aLtion that chall¢nges ih¢.8lign)8 and prejudice which can aff1 EpIe liiinB %lih HIV aiid to chAll¢ng¢ Thisin. l)omophobia. al trans-phobia. Cknai-itable %tiTrities BC, Aii'areness Balance and Choi ' Pro ¢¢1 The ABL Project lias dei'elopcd ai?d desigi?ed bi. Dliiirerse. The ABC progranim¢ is a short tenn cducational. support and ag¢ and ability appropTiate proi'isioii t-or xni'onc agcd I l upii.ards who has a learniiig disability. (LD) aiid or autism IA) ai)d iiould Itk"c support aiound selual hcalth. seNual and iiitimale relatioiiships. onlinc sal"ett'. and potential riski. seiual halourS. The project aiiiis to give parti¢ipanls the ai)l-ormalion thei. need io b¢ able to make Ih¢iT oiin iiifomied choic¢s and dLYision5. SeTh'ice users ai¢ supported to betscr Understa¥ a range ol. topiLs related io relationships and s¢i. IK"liich arc deliN'ered in an accessibl¢. lionna1. aiid int¢raLtivc 'aK". Und¢rstaiiding ABC is a iiorkshop ii.'Iiich aiiiis to l)elp pareiits. carLrs. and prol¢ssionals to undcrgtand ho. support Ftople ii'ho hav¢ a LD OT A and to ¢%plore the i¢lationship and se%ual 13etds 0k-P1¢ iN"ith LD or A. lil JanuaTh. ?1)?4 li'e ii'ere 8ii7rdcd another fiie-).'¢ar grant from the wakn.onal Lotteii" Communiti.. Fui)d'. Likc Inost peopl¢ in soci¢ti'. m81iN' l'ouiig people ai)d adult8 .110 liaN'L 2 1.l) andior A M'Ant and iieed to fonn P¢Tsonal and seiiial r¢latioiishsp8: relationships are as iniporlant to the] #s Ihc!. arc Io 8ni'vn¢. Thc!. liai.'¥ 8 riglit lo (onii such r¢laiionships. make LhoiLes al have ihe infomiation to help ih¢m do this. Maiii. pwple thtnk ihat pcople ii'ho hai.¢ a LD reii)ain child-likc throughoul their lit"c and therelor¢ any L"orn) of seiual expression is not appropriat¢. This is not the cas¢" li"¢ shoiild Assum¢ thal adults h0 haTrc a LD aEKI.'OT A hai¥e thL ¢apgcits' to Inak'e deeisions about personal aFKI sciual rel&tionships unle&8 eonsid¢rcd otheni'ise und¢r the Mciltal CapaLiry' A¢t ?OOi. ABC supports 0P[C ii,ho haN'¢ a LD and.,or aulisni aiid parents.-%upport ii'orkers aiid professionals io illake this h8pn. Ili¢ dei))and for ihc 5¢r.1¢L lias ¢onlinu¢d to groii, 8iid Ic¢dback sl)oiis that tliis Is 8 sen-iC¢ that both people li130 liai'e a LD and. OT A and people litho supwri theni. IiaN"c ilaiitcd and teded for som¢ tim¢. Feedback and the a¢"t1'ement ol- outcomes Also shO"S that the proj¢ct makes a real differenLe to lh¢ lii-es ot. participants iii thal it 1p5 ih¢ni lo better und¢Tsland the diff¢ren¢c good gnd bad rLlalionships. iKtt¢r understhnd coi)sciit- thai th¢i' ha.¢ a right to sai no,. and that theN' havc a better uiid¢rstsi)dii)g of holi to kcep satL both onliiic al in person. It also lielps paT¢nts aiid Larers of pwple iiith a LD ai)d or A bTr" helping them lo undcrstatid the s¢¥ and relationship iiccds of ihe IoPl¢ Ihci. support 8iid carc lor. Tl)ere is an annual rcportiiig requireincnl t.or this project And Tcgular monitoring mectings. thc LA1. I ¢I&Porn IR Page 3
THE DALES T REPORT OF THE TRUSTEES FOR THE YEAR ENDED31 MARCH 2024 SLIP is a short tem) eduLAtional aiml age-appropriatc programme for young p1¢ agcd 9-24 ivho hi'c eiioaged in Conceming sexual IKhaviour or seiual b¢hai-.iour ii,hich is inappropriate t.or their age. Th¢ progr8mn)¢ aims to support paTticipants to Und¢181)d ihc impacl and consequences of th¢ir behaiioEITS. Th¢ topics are delii'ei¢d li) an infornial. int¢Tactii¢. crcatii.e, and ac¢¢ssible lira!". usi115. oicr seven s¢55ions. A 'oiing rKr50n is cligible loi SLIP if ihei. hai.'e 110 OT littl¢ uiiderstsnding about the possibl¢ inipaet RiJd coii*quenc¢s of their behxi"iours. Thc deinand foi this programine has grown year on I.r 1th referrals comii)g Lroin schools. s(Kial care. polÈc¢. and parents. SLU> is fundcd through Branls froin BBC Children in Nccd aThl the H¢nr¥' Smith Charitv. Our grant froni BBC ChildT¢I) in Nced ii.'ill coi)linu¢ io Junc ?0?6. Our grant from the H¢nn' Sinitli Charih". iiill continue until Juli¢ ?0?5. Tli¢r¢ is an annual reporting requirem¢nl tor ix)th the BBC Childrcn in Need And th¢ HcnTr' Smith Charitt, 8iai)Is. d¢rslaiidin Iii %Lptciiiber ?0?? lie i"¢re aii'ardcd R siiiall grant from The F.i'¢l%'n Trust ,hIch ¢nabl¢d lis to pilot a iorkshop aiESKd at pareTlts aiid prol-¢ssionals io help ih¢in iii)derstand th¢ aims aiid objeLIifv'¢s ol'thc SLIP Prograinmv. hom, Io Tcl-er to the programmc aiid hoii. to siipwjrt a )oung P¢Tson .hO is at risk ol'engaging in concerning or inappTopriate sexual khai'iours. Due to the dcmai]d for the ii'orkshop The Ev¢li'n Ttust iery, Lindli. agr¢d IOT US to rL'Triei¥ and i-urthcr dci'clop the Norkshop Miih und¢r$p¢E Irom the grant. We dei.'eloped an onliiie erstOn ol-the iiorLshop ii'hich paienls aiKI prot-essiona15 can access at theiT oThn pace. This has been i'¢n' sLceSSIlL]. There is an annual rq)ortin8 requiren)¢nt tOT the pioject. unscllin Our Lounsclliiig serNiee ii'lls I"Iind¢d Ihroiigli a gtaiii l-rotn The Hen]v.Sinith Charity, (klsc) for i 'car5 to ApTiI ?11?4. IV¢ iiould lik¥ 10 t11)k HSC lor their support. UiilortuiTrtel!'. as Ili¢}' Il"Lfc LuIRble lo prolde a funl)¢r coiitiiiuatioi) 8ranl t.roni April ?(}?4. 11"¢ aTe IK>ii knliar8iiig lor couiiselling s¢ssi0115 uiilil we Laii find an altcmatii.'e tiinder lor tli¢ sen'ice. Tl)¢ ¢ouiis¢lling service 18 mainli" tor adulis age 18., bul iir do hai'e somc capacity.. alb¢il vcrv limited. to scc sonie children and i'0Ling people. The Scr.1¢£ oftlers up to M.¢1.¢ counselling SC55ions per indiiidual of couple. t.or people assessed as in need oL-pN'¢hological sup]x)rt aTOUtKI rclauonships s¢i. conceming sclual behai'iours. scil1 lie21tl). Clua1 oricntation. geiid¢T idcntits. and seiual trauma. Th¢ S¢TTriLC Is led bi. a I'LillN' qiialili¢d and BACP reBlStcr¢d coiinsellor iil)o is Iraiiid to uiideTStand ihe iieeds of our ¢li¢iit group. Deiiiand for the seririce is high and lie ho io bc able to secure 8 ¢. grant or grants to cnable us to g¢¢ n)orc people. Tl)ere is an annval r¢portiiig requirement lor Henn. Smith grants. Th¢ d¢inand lor emolional support t.or people lii-.iEkg iiilh HIV deelIn signifieant]i' through ?0?? and •0?3 aiid duriiig tlic latter lYdli-ol-?O?- didiii rL'ceii.'¢ ¢iiqiiiries. Emolioi)al support M'èL% proi'idcd bi. a tr()luiit¢¢r and Cause tl)e d¢maiid iiEsn't there Ih¢i. d¢¥idcd to leai.'e li) Tri¢M' ot-this and b¢causc Tlie Terienc¢ Higgins Trust in Caiiibndge Also ofl¢r ¢inoiioiial suptx)rt 1-01 p¢oplc liiing iiith HIV. we deeided thai ii'c ii'ou]d r¢l"¢r ani, fu[¢ enquiries lo tlicm. People living iiilh HIV can aftd do continue to &e$S our counsL.Iling s¢ri'icc. Rclationshi and % x Education .During ?0?3-?4 continued to proii)ol¢ aiid sctl our RSE curriculum. Although mani. schools have 2 er. sniall budget l-or RSE aiid are ui)able to bui" in support. theN' tell us that if ihei. hAd th¢ tnone!.. thei, ii'ould still prefer us to delii.'er l¢ssons lor thcm. This 15 retlectcd in the sohools ii.ho ean atTord lo pai. lor supw>rt" the last majoTih' opt t.or us lo delitrer lessons l.or then) raih¢r than bu).. the lessons lo d¢11¢[ themseli'¢s. Page 4
THE DAL REPORT OF THE TRUSTEES FOR THE YEAR I MARCH 2(Y24 We tire coi)tinuiiig to r¢17¢. our RSE proviston but due to ihc Cent goi'trnmenvs (as of Junc ?0?4) proposals l-or Lliangcs to thc national RSHE curriculum and th¢ forthcoiniiig general election hairc placed tl)e rei'ieii on hold. This is a non-I"undcd acti11. ii'hich generates unrestrieted incotnc. Trftinin During ?0?.3_?4 continued to promie aiid s¢ll our Iiainings. Consei)t contiiiues lo k lh¢ Ellost r¢quested Iraiiiin8 ii.iih niost Ix)okn'n8S coinii)g Ironi CJmbtid8¢ Unl"c[si. Colleges And Sixth fomi Coll¢g¢s. We rci'ieii¢d oiir training oilcr and coiitcnt so tl)at li'e noii. hae a programnie of seven kev traiiiittgs (s¢vcn topics) sonx ol-ii'liicl) 8re offered Ai difi"CTcni l¢vcls aiid for difterent ages. li) ?0?3-?4 lie raised the i)iosl iTwm¢ thal li.¢ ha'e ¢'tr raised from our trainings. This is a non-tundcd aclii'it). ii'hich Bei)erates unr¢5trictd iEKOfft¢. Unistricted income actii.ilies In ?09 ?4 thc sftle ol. our Rclattonships aiid Sei Education iwork5hop5 aiid OLir Training Progran)Ell¢ 8¢n¢ratcd mosl ol.oui Imrcstricled inc4)me and li'e geneTated mor¢ Un51Cl¢d income than in Ans, oiheT N'¢ar. Th¢ Board eNlei)ds their eoi)tinuii)8 ihank"s lo ihc ii)dii'iduals h0 mak-e r¢gulaT dor7altons to supy)rt the ii.'orK' of th¢ charits.. This support is in)tX)rtAnt to eiisuring ihai DhiN'¢rsc can continue it% IVOTk. Tcach as manN' people as possiblc and io dei'elop neil and jnnoiati'e appr&qches to kddresskng thc ncds arou1 relationships and sex. sciual health. 1m}ful sexual behaN'iours. aiid Htv. K¢%. IILnd¢TS during Èhe riod of tlvs report haN"e be¢ii Tl?¢ National LotteTr Communiry Fund. BBC Children Èn Need. ThL Henri. Smiih Chaiits.. Th¢ E.¢.1] Trust. and Aii"ards for All. Th¢ Board extends their thanks to all ihosc ii'ho hai'e suprted the i0[k of Dhivcrs¢ over the of this rcport. hcihcr as staff. SCrlLe users. i.'olunteers. l-und¢rs. or donors: Thitli special thanks to thos¢ imlividuals NN'lio continue lo doiwtc on a rcoulaT basis. Dhii'er* aji 0¥8lli1iI1On thal uorks ii) partiiership i¥'ith thos¢ M'ighing lo IK InoIed in making a diiTeT¢I)cc in cducatl1)g and suppx)rtin8 people aboth th¢ imw)rtan¢¢ ol" healthN' relationships, th¢ impacl aiid consequLI)ces ol- hic rmtul Ual behakiours. the in)portAnce ol- und¢rs(alIn8 eoi)scnt. good sexual h¢4lih and i4.ellbeing aiid keeping safe oiiline and pro.1d1[lg psN'Lliological ai)d esllotional siippnrt lor 0p1¢ lii'ing ii'ith and atTected b8" EIIV. All those ink"olk¢d hai'c li¢lp¢d the Charit%. to acliiei'e all that is set out in thi5 r¢port- it Mould iiot hap11 Mitlioui i'ou. FINAIYCIAL REVIEW Financial WSiiiOD Tl)e total luiiding 8& j?.7?3 {119.3.. L?47.4i.3). at) increase of around ? on thc pr¢vious N'ear. Of this. L?7.68? (?0?3.. L?6.1 l i) li.as iinrestrictcd. Eipeiiditure in th¢ l'ear .S L?4? 97? (-m?.l.. L?35.759). of ,hICh L30.411 1?0?3.. •6.1) il'as unrestri¢l¢d. l-h¢ Charil!, lia5 a small surplus o1-£9.7i l (?(Pl: £11.694) al Ihc )'ear end. Page
THE DA ES TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 21ll4 FUTURE PNs We are pl¢as¢d to hai'e achiel'cd the objecti.¢8 li'e sei OUTs¢lv¢s for ?O?1-?.6 and ive are curr¢ntl}' ii'orking loii'ards our iieKI" strategic plan. 'Siien8th¢iTr. Broadeii. Ei)ablL ?0?4-?7'. Wc iiill be ah]¢ to preseni this at our ?O?i AGM. We are also i'cr¥' pleas¢d that our Iinaiicial situation has. as CiFtLted. remaiiied stsbl¢ and li't are confid¢nl that this l¢i'el of sthbilih, iiryll eontinue during tlie next financial l'ear. Conbnued finan¢ia] stabilih" .111 ciiable lis to hai.'c an increased fuS on vieing. stren8thening. and de&¢loping our CUTrent Lei". activities during ?n?¥?i. And on SOUT¢ill8 and S¢CUTing longer t¢mi funding for gur services. 11 ii'ill also d110i4. US time to c¥rTr' out iieeds a55¢5sm¢nts for ani, proFK)scd neil, projects and, d¢ndIng on the outcomes. to deLide on thc iieit steps. srRU(JURI GOVERNANCE AND MANAGEMENT Go)'iifft-ning documtnt Th¢ DalLs TrLkSt (l-ornKrlN' Dhii'eTS¢ and ofi¥hich Dhiii¢rs¢ is tK>iV a iiolkn'ng i)ame of Thc Da]es Trust) is a chAritAbl¢ oinpaii!. limiled h, guarantee. in¢orTrx)Tatcd on 13 Sept¢mber 1996. and Tcgist¢red as a ¢h8rity' on ?7 S¢pt¢mber 1996. Th¢ prcdccessor OrganitIo]i lias ih¢ Cambridge All)S Hclplinc. ii'hi¢h ilas registered as a charity 011 14 April 19119. The commui]ity' group l-TOlll IN"hich t1 Elelplinr. and tl)us ihe pi¢s¢nl charitv. il'as csthblished in 1986. ThL Dales I'mst is cstablish¢d und¢r a memoTarKlum of asso¢iation. ii,hich est8blish¢s its objecls and y)wers and is qoi'crned und¢r ils articles of association. I'he mcinorandun) aiid articles of 4ssociation ii'ere last updated 011 8 Noi'ctnbcr ?tXl8. r+lame cb74nge Oil i Au4usl ?01 l. the iirtnie ol- thc charits. lias chai)ged from 'Dhi.¢[SL to 'l'h¢ Dalcs Trust" 14oiN¢Ncr. Dhii'crs¢ lla11 a ivork'ii)g nam¢ ol. Tlie DAles Trust IOT all R¢lAtionships & Sei And Sciual Health relatcd w'ork. Reci'uiiment atKI aprAn1¢t of neM tntstèe5 Trusl¥¢s arc rcLruitLd bi" Ili¢ orgaiiisation ihToiigh adverlisii)g. conlacts M.'e tnakc Ihroiiph our ii'ork and from the igtiiiE m¢nibcrsl)ip. All ITuslees are ele¢led bi. the nien)bership ol- the Coiiipani at our Annual G¢i)er81 M¢¢tin8 (AGM). b¢M'een SULh m¢¢i]is. The Board lias thc FK)iier io aptK)iiil Inembers to Thc Board $ubj¢ct lo approN'al al the Alim. The Dales Trust tsrgcts The Board recruiiment to fill identified skills and experien¢c nccds on The Board. All tntstecs are reqLiired lo mak¢ a declttrniion ot"interests. ThL Ch8riN' is ¢OTninitted to supporting the deieloplnt of skills amongst trnstees. N¢ii' trustees arc cnlitl¢d io receLI'L Iiinding lo atteiid local N'oluntar%' sector twst¢¢ Irainiiig. 'fhe Dalcs Trust oileTS trustees t] opportlinits" ¢0 lii)k up ii'ith scTr"ii)g trusleei iii an iiifon7Jal m¢nloriiig relatioiisl)ip. Truste¢s also have the opportulll. lo shadoii',:i¥"ork iiiih m¢mbers ot-ststl- to b¢tt¢r their under5tsndin8 ol-a spe¢ific area of work or project. Org#nisatM)nthl 5trucIu The Board iiieets oil a quarterli. basis and.'or eommunicalcs via the ¢xchange of Mllrillcft intoni)ation kN."eeii the 5ccretan' and iTu$i¢¢s as reqiiir¢d bi.. Ihc eonsljtulion. Tlic Board. in collalK)ration uqih tlie Chiet- Ex¢cutive. respoi)sibl¢ t.or setting th¢ sliatcgic directioii for Ihc orgailisats'on il)rough th¢ str8l¢gic plai). A8r¢¢ing and rel)¢11]g budgets. And agr¢¢ing lie1,_ Major fin8ncial commitinents. d¢pcnding on the amounl CoeMed. not contained withirk the agreed budg¢L Inust b¢ A8r¢¢d bi. Tl)L" Board. Th¢ f4o8rd is suprK>rted bi" a Ststy Team. l¢d bi" thc Chief FxeculiTr¢. ii'ho Ès also thc Con)pan!' S¢bTclaTh'. To ¢iisure et]e¢lii"¢. ¢ilicicnt. ai)d limcl!" dclii'ery. of th¢ kei. slrnle8ic aims of the Charity,, skilled. Knoll"1geble. ai)d eipLricnced ststT dell'¢r senriees. iiqlh a lead meEnbef of thlT foT each Kcy ar¢a of M'ork. Opcrdtional d¢cisioi)s in lurtherdncc ol- thr s¢n'ices are geiiernlls. dclcgated to the ChJ"¢l- Eleculi.¢. Ani. reStr.1nn8 or recruitmenl ot" new posts 15 also dL"Icgatcd to ilie Lhicl'Exccutii'e M'iih approi'a] b!, The Board as requirLd. Pag¢ 6
HE DALES UST REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 hL4RCH 2024 STRUCTURE GOVERNAf4cE AND MANAGEMENT Related parties ThL Dales Trust ii.orks c0llaknrattCI!. iiiih other charities. educalional ¢stabli8hments. and coinmuiiih, organi581ions iii I"Llrtlicranc¢ ol-sliared Charitabl¢ objcLtiN'es and actii'ities. ()rganisations th21 th¢ Clri, has had a re19tinnsl)ip ivitli oi"¢r ihe l'ear include Cambridgcslurc Poli¢¢. CambridgLshir¢ Social C8r¢ T¢ams. DASV Tean). Sat¢ Sou]mates. iCaSH clinics in Pel¢rlK)rough. Huntsngdon and Cainbridgc: IAPT. CPFT. Hunts Forum. CCVS. Thc GEI. Group. Th¢ Harnil-ul S¢xual BelL4i'iours Tcams for both Can)brid8e and PetcrFK)roiigh. Link to Chan8¢. LDPS. Th¢ Kite Trust. Encompass Netsi.ork. Healthii'8l¢h Caii)brid8eshirc & Peterlx>rough, Cambridg¢ Univerthtill a .de range of schools. colle8¢s and l'outh groups. supported housing PToiisions. Aiiglia Ruskin Unii'eisil}'. Furtlier details of ho. ,¢ collaboratii'¢l J ar¢ presented al th¢ AGM. Risk" management Th¢ Board kns a duty. to identifi" and reTrieii' Ihc risks to "hICh th¢ Charity, is ciw>sed and to ensur¢ appiopriat¢ Iilrols are in pla¢¢ lo proiide r¢asonable assuJ¥nc¢ and insuran¢¢ against frRud error. Th¢ Board activel!. t¢ki¢u' the major finallat risLs thai ihc Charity laccs on an ongoing basis and believe that bN' ii'orLiJJg toii'ards a [¢ri.S target the ¢iTK)sure to financial risks .11] b¢ someM,hul r¢duced. Holl.¢'¢r, rcserir¢s are generallN' aCcrld troni unrc5trieted incomc. ii'liieh is b¢Mill8 nior¢ of a challeng¢ to qenerate aiid ii'hat I.¢ do gei)crdle is oftcn Iiceded to SlLPPOrt oui ei"¢Tr'dai.' ii'ork and corc cosls. For th¢st reasons. our reseri-¢s rcmain loii.. Addilionall!.. som¢ tunders ii.'ill not coi)sider All?rdiiig a granl il a charity has considerabl¢ r¢s¢r.es. The Board iiiaintain fillanLi81 conlTols through iei'ieiiing and appioi'inB annual bLidgets iiith ihc ChJ"et-EK¢cutiTre. The aim ot the Dl)ii'erse t-undraising straiegi" is lo geiierai¢ iiiircstriuted incom¢ and reduce d¢pendenee on single sour¢¢s of income. sceking to miligatc the impaLI of changes in goeMn]ent and ststtilo]!' [LdItI8. Thig includes genernting iiieoin¢ through our non-fundcd actiN'ities. fiindTaisii)g ei'enls. ¢oll¢ctions. and charitable 8iYiiig through donations. Hoii'ei¢r. th¢ COVllk19 pandemiL and noii ihe eurrent natsonal economic climAl¢ has had a negative imph¢t on commuiiit%' I"undr8&sin8 3nd mail!. donor$ and grant 8ivin8 Ixmjies are reducing their lev¢ls of giving. The Board hatre also ¢%amined otl)er op¢ratioiial and busii)ess risks aiid contirn) th81 Ihcv hai'e estsblished si'st¢iiis to mitiga1¢ identified major risks. I'he Board seeL to ideniifi. future risks througl) our budgct process. m¢)ntlili' a¢counts. aiid aiii)ual audits. i) fiLrth¢niiLe of our botnmitment to ensure Lonfidentialih. and dats protcclion i¥e ii'ork in line iiqth GDPK and staff f¢¢'rii."c IraiiiiiiB in th¢ areas. REFERENCE ANDADMIf41KfRATIVE DETAILS Re%istei'ed Compani. number 0*)•4()4S4 (Eiigland Wal¢s) Ro¥istered Charitt. numbei. IUi8)U7 Rtgis"tered oifice Oili¢¢ Bl Dal¢s Brcii'e Giii"dir Street cAMBR[E Cai))brid8eshir¢ CBI ?U Page 7
THE us REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 lARCH 21n4 Tiwtee5 Dr S H Walker Cliair to Septeniber ?0?• Prol"J W GTietso Ms H E SLhober Ph!".sician's Assistant IresiBiied 6 6 ?0?4) DT A CaTiniclTrel Cl)air froin S¢pl¢tnb¢r J(l?? Ms G J Harris•Clenients-f¢#¢h¢r Ms W J V J Allii) {r¢siqn 10.6J?0?3) Ms V J Coop¢r (r¢SIgn 14..'1?:?0?3) R P¢TTh' Social Worker {apw)inlcd 13.,31?024) Seciytan. Sharron Spindler Senior ManMent Team Sharron Spindler- CEO Independeni Eiaminor Mattlieii, Pettifer FCA Staiyords Chartcred Accountants Unit l. Can)bridg¢ Hous¢ Camboro Bu5iiicss PRrk Oakiiioton Road. Girton CAMBRIDGE Cambridocshire CB3 OQH B%nkers Lloi'ds Bunk plc Sidn¢"i %tr¢¢t CAMFjRtE CB? 3HH Sonior Man*2ement Team Sharron Spindler. CLU This ri.port has IKen Prered in 8c¢OrdaF iwith tht spe£i81 provisions oÈ"Part li ot.the Coinp2nies Acl ?006 relating 10 5niall conipanics. Approi"cd bs. ordei of the b08rd ofiruste¢s on . and sign¢d on its behalf bN': Mg (i J H8rri5-Llem¢n Trnstee Page 8
INDEPEN ENT EXAMINER'S R HE DALES TRUST T TO THE TRU Independent examiner'5 repoit to the trustoes of The Ihles Trust ('the Compan! ) I r¢port lo thL charity.. trust¢e5 On iii!" ¢iamii)ation of the acci)uiits ot"11 CompAnJ" I-QF tiic I'car ended 31 March ?OJ4. Restmbnsibilities and basis of report As Ilie Ll)arits % InLSt¢¢s ot- th¢ Comp811i' (and xlso ils dircctors for the PUryK)SCs ol"compRn)' laii.) )'ou are responsÈbl¢ IOT ihe prcparation ol'th¢ accoiinls In accordance iiith th¢ r¢quirements of Ihc Coinpanics Act I'th¢ ?tKh5 Act,). Hai'iiig satisfied m!'g¢1i-tliat ihc accoiints of the C()mpai)i' are not reqUid to b¢ auditcd under Part 16 0l.ilic ?0[ Act and arc eligible foT ind¢p¢iideiit eianiinalioi). l TCPOrt iii respect ot- mi.. examination of I'OLLI chatity s accoulits as Cald out under S¢clioii 14) of the ChRTili¢s A¢1 2011 {'th¢ ?01 l Act.). In carT!.'iiig OLII n)i." ¢Kainination I Ikg1-.¢ tolloiicd th¢ Directions BiTren b!. th¢ Charity. Commission und¢r S¢¢tion 145{i) (b) ol-th¢ 2011 Acl. Independent ex*miDer's ststemtnt Siiicc I'our chariti s gross incom¢ ¢icc¢ded L?iO.IXX) N'our ¢iaTniiicr niust be 8 m¢inb¢r of a listLd l)odi.. l Cali coiitimi thai l am qualifi¢d to uiidcrtAke the e1amii?ation b¢cause l ai)) a m¢inbci of ihc liistitule ol Chart¢rcd Accountants in En8land and Walcs. ii'l)ich is one of the lisl¢d bodi¢s. I have eomplel¢d m!. ¢iamination. I confim) that no matters have com¢ to my attention in ¢OTJncctt"on with th¢ ¢i8mination 41N'ing me cause lo kli¢i"¢". aecounting record5 ii¢rc Ilot kcpt in respect of ihc Compaii! as requii¢d by Sectioi) 386 of the ?(K)6 Act. or the aLeounts do Iiol accord iiith tliose reLords" or th¢ accouiits do tt compli iiiih thc accounting requirements of Section 396 of IIK ?006 Act other tliaii an). requIrLlnI thal the accounts gil'¢ a tn and lair Iq¢w ivhich is not a matt¢r considercd as Art ot" ai) indcpcndci)t ciaminalion" or th¢ accouiils hai'e noi b¢¢n pT¢Par in acCOrdat Mith th¢ methods and PTinciPl of ihe St#tei)Knl ot" Recommended Praeiic¢ t.or accounttng Rl)d reportiiig b!, charities (appli¢abl¢ to chanties prepaTing their accounts in awordanct iiiili ihc FinanLial Repoiling Stsiidard app]ib]e in IIK UK aiid Republil ol" Ireland (FRS 10?)). I hal'e no Lo¥K¢¥ns and hae come across no oih¢r mattcrs in connection u'ith the examination lo iiljich attention should be draiii) in ihis rcwrt in order to enxble & prop¢r 11ndersthljng ol-th¢ accounts lo be reAched. Malthcii. Pcttitcr FCA StaiToidg ChBrteied A¢¢ounlgntS Uiiil l. Camt)ridg¢ HoiLse Caniboro Business Park ORkiii8ton Road. Girton CAE[BRIDGE Cainbridgeshire CB.3 OQH Pa8e 9
RUST sr_A_TEMENT OF FtNANCIAL AcrivrriES INCORPORATING AN INCOME AND EXPENDITURE ACCOUN FOR THE YEAR E 31 [RCH 2024 ?0?4 Total funds ?023 Totsl funds Unrestricted l-und5 Restrieted tunds Notes INCOME AND ENDOWMENTS FROM Doilabons aiid lcgacics ?6.907 26.907 ?3.70) Charitable actiiiftes ABC PTogiaEnm¢ SLIP progratnme Couns¢lling seTr'ice SLIP- progTaii)nie SLIP aiid ABC salaries 8).883 8).883 96,919 36.763 77.671 9.98) 8.3.789 9.97? 9.37) 9.37) Other trading aclivili¢5 Ii)i'cstniei)t incoine 660 115 foo 115 1.389 Total 97.682 5?.7?3 ?47.45A EXPENDITURE ON Chttritoble actii'ities Cor¢ aLliTrities ABC programme SLIP progranimL Couiiselling sen.'ie¢ SLIP+ programme SLtP and ABC salaTie5 30.411 30.411 89.7( 89.7( 9?.7jS 8A.?43 1.410 1.410 TotY41 ?1? 561 24? 97? ?35.759 NET INCOMEI(EXPENDITURE) T1nsfe beN'een funds {2.7?9) 600 12.480 (600) 9.751 11.694 14 Net Tno%ement in funds l? 1?9) 11.880 9.7) I 11.694 RECONCILIA TION OF FUNDS Totsl i-ui)ds brouglil toni&Td 23.088 TOTAL FUNDS CARRIED FORWARD ?7.70) 6?.673 5?.9?? l-he notes fonn part ol these financial ststemcnts E¥8¢ 10
E DALEST us ERED NU 03249464 ATEMETrrr OF Fif4ANCIAL posrrioi¥ 31 IRCH 2024 -W?4 -I'otal t.unds UnStrict¢d t-unds Rcstricted t.unds Total funds Notes FIXED ASSETS Taiigiblc assets 3.177 3.177 ?.969 CURRENT ASSETS D¢btors Cash at bank i? ?.369 9i.i19 30.)?3 il.999 3?.777 il.999 84.776 97.88% CREDITORS AIMounis18llillg duc ii.ithin one lear 13 (8 ?49) (17.031) (25 ?80) {47.935) NET CURREi4rr ASSETS ?4. j•8 34.968 59.496 T(wfAL ASSETS LESS CURRENT LIABILITIES ?7.705 34,968 6?.673 NET ASSETS 27.70) 62.673 3fj.9?? FUNDS UnrestriLied funds Restricied tuThls 27.705 9,8. ?.3.088 TOTAL FUNDS 6•.673 The charitable compaii!. is entiiled to cx¢mption from audit under S¢¢tion 477 of the Comp8ni¢s Act ?CA)6 tor the ve8r elided 31 Mar¢h W.4. Th¢ menikrs hai'¢ Ilot reqiiired the eoinpaii!" lo obtain an audit of ils finaiicial statements foT th¢ i'car ended 31 MaTch ?0?4 in accordancL iiith Seclion 476 0l.thc Compaiiies Act ?(K)6. Th¢ Irust¢¢s a¢knoii'lc412e iheir reSnSibilitIeS t.or (a) ¢1)suiing that thL el)arilable compan%" K-¢¢ps accouRtin8 records that compl! with Seetion$ 386 and 387 of the compa¢5 Act ?(J16 and pr¢paring t1[ncIal statements ii'hich giv¢ a tTUC and fair N'iei4' of the slal¢ ot affairs ol-the eh#ritablc coiiipan as at 11)c Cnd of each finaI)Lial N'¢aT aiid ol" its SilTplus or deticit l-or ¢a¢h litncIal year in Ac¢ordancc ii'ith the r¢quir¢mcilts of Sectioi)s 394 and 39) aiid "h1"ch otlierKN'ise complj. "1th th¢ requirements ol" Ihc CompaniLs Act ?(X)6 relatsn8 to tinancial al¢mentS. so t-8r as appli¢able to th¢ chantsble compary. (b) The nolcs t.orni part ol"these Iii)2n¢ial slat¢m¢iits Pag¢ll Contind...
THE DALES UST EGisfER Nu BER: Ik3249 SFATEMENT OF FINANCIAL POSITION- continued 31 MARCH 2024 These financi81 stateniei?ts h&i-¢ bLen PTcpared iii ac¢ordane¢ iwith th¢ prO.is1o1]S applicabl¢ to charilabl¢ con)paiues subject lo ihe small companies rcgime. Th¢ financia statem¢nls ii'¢rt approN'ed b). IIK Board of Trust5 and authorised t.or issue 2ts1.k.. and iicrL' SIBned on its bel)ali' by.. on A LaTmieha¢l - Trust¢¢ G J HatTiS-Cleni¢iils iistcc The notcs t.orni part of these fiiwicial stalements 8cI?
S TRUST NrEs TO THE FINANCIAL STATEMErirs FOR THE YEAR END D 31 TrL4RCH 2024 LEGAL FORM Th¢ Charitt. is a registered chants. in England and WalGs a Compan limit¢d bs. guarantee haTrii)g no shale cttpilal iiicorporated in EnglAI)d ai)d Wales. Regisleied ChariN' niimbef 1058.307 aiid Regislered Coinpaiii. nuinber 03?494fv1 Its T¢gistered otTice and ptincipal placc of busin¢ss is OITic¢ B. Dales Bi¢ltry-. GThydAr Str¢d. Cllbridge. Cambridgeshire. CBI ?IJ. ACCOUNrir4G POLICIES Bgsis of prepaiytion Th¢ liiiaiicial statemeiits orth¢ ¢haritablc con)pani'. ii,hi¢h is a public benefit ¢ntiN' under FRS IO• ha'e been prepared in ac¢ordancc iNith the Chariti¢% SORP ff RS 10?) 'Aecounling and Reporting bi. Chariti¢s.' Stsieni¢nt ot" ReLoinineiided Praclic¢ applicable to charitie5 prcparing iheir accounts ii) accordance iiiih thc Financial R¢wrtin8 Standard applicabl¢ ii) the UK and R¢public of Ireland IFRS 10?) (elTective l Januar%. ?019)', FinanLial R¢porting Stsnd8rd 10? 'Thc FinaiKial RetK)rtin8 Slandard applicabl¢ in the UK ai)d Republic of Ir¢laiid' and t1 Companies A¢t *006. llie tiiThncial %tslemeiils have been pr¢par¢d under the histOTical eost ¢oni-¢ntioii. Going Lonccrn Th¢ accounts ha>e been prepar¢d on th¢ Goiii8 Concern Basis. The Charity is IKavilv dependent on Income l-rom r¢lalii."cli Icii. t"uJ)ders And has a loiN' Icvcl of unrestrict¢d I¢S¢Tves. Hoii'eN'eF. ¢h¢ trustces l)aiye pr¢parcd forecasts lor lh¢ petiod ot" l? moi)tlis froni th¢ dal¢ ol" approval of the Fiiiancial Staiemei)is and coiitinue to rei'ieiN the budg¢ts on a quartcrli. basis and Ale conlid¢nt that the ehaTih, ii'ill hai'e sufticient sh lo continue in busin¢ss t.or tliis period and iherctorc that the Goin8 conrn Basis of prepardtion is appropriate. Flnsnci81 TerM)rting standthrd 102- reduced disclosure exeTnplioJLS 'rhe ch8rilabl¢ conipaiii. IS takeii adi".aiitagb ot thL folloiiing disclosurc ekemption pr¢parin8 th¢s¢ rinAncial ststciiienls: as pennitted bi, FRS 10? 'T Fina11 R¢porting Siandard applicablc iii the and R¢publi¢ ol-Ir¢lai)d'. the requil¢nÈs ot-seetioii 7 Stsi¢m¢nt ot Casl) Flo1. Income All incolnc is recognised in lh¢ 8talcii)¢iit ol'Fiiiai)cial A¢livilics onee tl)e charih." has ci)titlement to th¢ tunds. il is probabl¢ that tl)e incoine M'ill b¢ receii'ed and the ainounl &2n be measured t¢liabli'. In¢om¢ Ironi goi.crninei)t and other grants. ii"hrth¢r 'capitsl' 8raiils or 'r¢venuL' granls. is tr¢ognised ii,heii th¢ l)arits' l?as etitiilenieni lo tli¢ I"ui)ds. any pertOrn)8C conditions attached lo Ihc grants have been met. it is probable that il)e ii)¢ome iNill k T¢ceii-.ed and the amount cali measured reliably and Is not defetr¢d. Iii¢oEll¢ I"roin contracts is reeogi)is¢d 'h¢n thc chariti. l)as entiil¢iiicnt to the t-unds. probablc that the inLOln¢ ii'ill be receii'cd ai)d ihc ainouiit cali be nieRsur¢d T¢liabli'. Where servi5 aT¢ being dclivered alld Ih¢se liai'e not been compleled. Ihci) th¢ inconie M.'ill k rec4)gniscd to ihc eltent thai thc contract lias been luliillcd. The niclhod bcii)g apportioiim¢i)I bi, lime spei)t in proi'iding a s¢r&iu¢ as a proportion of th¢ total time lo be sp¢nt. Donations xi¢ r¢cogTriscd 01) receipt. Th¢ charity is i)ot VA T r¢gisl¢T¢d. Ineoine is onli. dcl"¢JTcd if it rclates to ¢ontr8¢1 s¢r%'ic¢s ii,here ineuin¢ r¢lgt¢d to a laler finanei81 period. P88¢ 13 ¢onliniKd...
HE DALESTRUST NOTES TO. THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 hL4RCH2024 ACCOUNTING POLICIES- continued ETndItU Liabililitrs aT¢ rwogilised as expenditiir¢ as soon as thcrc is a legal or con%tnKliN¢ obli8alion comn)itting the charitv to ihal ¢InditUre. it is probable thai x transt"¢T ol"enomIC beD¢fils iill iK rcquired in settl¢mcnt and tlie amoLint of tl)e obligation can bc IiicasLircd reliabl!.. ENp¢nditurc is accounted for on an accruals basis and has bc¢ii £la5silicd under headings thai aggTcgatc all cost relAl¢d lo th¢ category. Where ¢0515 cannot be dii¢¢ili' attribut¢d to particular headings IIK!" have allocat¢d to activities on a basis eoT)SiStcnt with the l-unding PTolile. 'I'l)¢ chants." is not VA T registered so all ¢NEKlidilure is Sholl iniluding VA T ifapplicable. Charitable #¢tii'i¢ies Ji)coin¢ aiid eipeiiditur¢ is allal txtsi'ecn thc various chaTitsblc activities undertaken. in accordaiiee i¥ith project lundii)g c4)nditions ii,h¢r¢ 4PPTopriate. Goi'ernance costs Go'trnate Cosis eotnPTiS¢S onlN' those costs that ¢an bc dir¢ctli attributed io cos¢¥ a¥social¢d ..ith complianc¢ "ith Compani, and Chariti." la.$. aiid include the Indend¢nt cxan)ination fee. prol-¢ssional accoui)tanLK 51s. legal eosts llssu¢ial¢d iiitli Compaiii.. aiid CEnTr. coinpliancc and a pioportion of staff Losts tl)at ¥ai) be attributed to th¢se actiN'itie5. AlltH)n and apportionment of costs Costs aTC directl!. attribut to a chaTitabl¢ activitv heer Ex)ssibl¢ (tsking inlo account actual costs ineurred and statl time spent. Sp.tte r¢slTicid 1"4btwJing condttions are also tsk-¢n into account. Costs tl)2t c#niiot k direLtI!' attributed to dire¢t Qosls ar¢ trvdted as supwrt eosts and allocated to a¢tii"ili¢s either on th¢ basis M)illed bs. the funder or it- no liinding conditions exist on a basis appropriate lo the a¢tiTrih'. ¢.g. tiine spent. sl)8re of oiTicc costs .here these can 850[bI J. app)rtioned. And th¢ rcmaii)der of support costs tl)crcafter are alloLated io supw>rt cosls for Core acti>ibes. Tangible fiied Msstts DepreLialii)n is PTOI idcd al tlie folloiiii)g ai)nual ratcs in Order to ii'rite olT¢a¢h asscl oTrer its eslimai¢d usefu] lifc. Otliee & computer ¢quiptn¢nl 33• on eost Ass¢ls ov¢r thc 'alue of £?(Kl &r¢ ¢apithlis¢d. il¢ms under L?(K) are exp¢nsd lo thc ii)come elnditUre Taxation ThL chariti. is ex¢nipl t.rom wrporalion tai 01) its charithbl¢ a¢li.1t1c5. Fund accounting Unr¢slTicl¢d lui)ds can used in a¢¢ordaiic¢ I11h the charitable obj¢¢tiv¢5 at th¢ Ijiscretion of the trustff s. R¢slrictcd funds can onli. be us¢d t.or particular restricted purwscs with]"n the objvts of thc charitt.. R¢stri¢tions arise iithen specilied bi. thc dimor or ii,hen funds are raised t"OT particu]ar restricted PUTPOSCS. Further eiplanation ol-Ih¢ Iiattsr¢ at]d PUFFX)se ol.each t-und is in¢1{¢d in th¢ notes to the finan¢ial stat¢m¢nts. Trad dbtOTS IrAde and oih¢r dcbiors are recognised at the settl¢iii¢nt ainount due atler anN' trade dis¢oui)t ofter¢d. Prcpavmcnts are valued al the amoiint pr¢paid net ol'ani. trade dis¢ounls duc. Pag¢ 14 eontinu¢d...
ALES TRUST NOTES TO THE_FINAf4CIAL STATEMErs- continued FOR THE YEAR ENDED31 MARCH 21124 ACCOUNTING POLICIES- fontinued Trnde debtors C*sh and in hand Cash at bank. and lash in haiid ii)cludes cash and short terni highli" liquid inTrestments iiiil) a short i1)aturi. of thr¢c iiionths or less Irom ihc date of aequisilion or opciuiig of the dcposil or similar ae¢ouni. Cjyditors proi'isioDs Creditors and proiisions r¢cogniscd here the ehaTitv has a present obligation resultiii8 l-rom a pas1 cTrcnt that I.111 probabli". rcsult in ihe tTai)51"¢r ol. lunds io a third pam. and the amoui)t duc to settle tlie obligatioii cai) est1illat or measured reliabli". Creditors and provisions arc nOMlIV recognised at their s¢ttleineiit amouiit atler 811oiiing lor an!, trade discounts du¢. Finaucial instruments Th¢ charity, onl!, has tiiMncial assels and financia] lia"11thes ol J kind that quAlifv' as basic financi81 iftstrumciils. Basic lin8nLittI inslrumcnts arc initialli, rgi)Ised al trAns&¢tion Tralue and subsequcntli. n1¢aSuT at thcir scttlement l'ali. OTHER TRADING ACTIVITIES ?0?4 Sales.s¢rvi¢¢s & sundTh' iMe INVESTMEf4T INCOME ?024 ?o?_I tkpx)sit account inteTest INCOME FROM CHARITABLE AcfiviTIES ?0?4 ?o?.I Grants Granls Grants Grants Grants ABC programme SLIP programme Coutisellin8 sernic¢ SLIP+ pro8r8n)m¢ SLIP and AP£ saEaii¢s 85,883 96.919 83,789 9.97? 9.375 77.671 9,98) ?25.(41 9?1.3.38 Grni)Is i¢¢¢iv¢d. lilded in the abov¢. aT¢ as t"ollows'. •0?4 ?0?3 Big LottL Tr Flknd Gr8])t Children in Need Henn. Smiih Cl)Arits' 9i.8ii 106.904 35.488 77.671 80.716 Carried fon4.ard ?1?593 ??O.IK3 Page li contiiiued...
THE DALES TRUST NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2tY24 IP4COME FROM CHARrfABLE ACTIVITI ES- continued 20?3 Brought foN'ard Ei"eli.'n Trugl Cambridgeshir¢ PolicK ? l ?.)93 3.07. 9J75 2•0.1kn3 ??1_338 SUPPORT COSTS GoNcmance eosls Mana8em¢nt Finance Oth¢r Totals Core aLtitrities ABC programm¢ SLIP progTainme Couns¢lling KTh'ice li3 70 102 25 10.481 10.li6 i84 9.706 8278 1.7&3 i.417 ?17 3.980 ?1.919 440 •19 8.349 30.9?7 Support costs. includ¢d in the aknve. are as follo8.. Man&gemtnt Cor¢ aetii.'ili¢$ ABC SLIP programme PTograiniiie PreTlliS¢S Costs Ollic¢ runnii)g costs D¢prwialion of thiigible assets 1.811 4.097 1.732 i.799 ?.479 7.640 8278 584 •0?.3 Total Counselling Total Pr¢mis¢s Costs OtTIL¢ runiiing costs Depieei2tion ol"tai)gible assets 9.148 11,039 1.73? 8..301 9.767 1.166 3.879 5,417 21,919 Page 10 eonlsnued...
THE DAL NOTES TO THE FINANCIAL STATEMENfs- continued FOR THE YEAR END D 31 NLIRCH 2024 SUPPORT COSTS- continued Finance ?0?4 Toth acfiviti¢s Core Counsellin8 serTriee Total progTamm¢ Bank- cliarges 153 70 217 440 Other ?0?4 Cor¢ aCti.]lIeS ABC Couns¢llin8 service Total act]ltIeS pro8rkmm¢ 8cIiN'ilies Menib¢Tships and %ubs¢riptions 10? ?19 GotianCe costs ?0?4 Total aclivities ?0?3 Tolal 4ctiTr'iti¢s Coi¢ a¢tiN'ili¢s ABC Couns¢lling s¢rni¢¢ programine Aecountanc%' tees 1.783 3.980 8J49 8,0. NET INCOMEI(EXPENDITURE) Net incoMe,(eindjl1¢) is stsl¢d atler charginbr(crediling): ?024 -v)?3 Dcpreciatton- own¢d asset5 Ind¢p¢ndcnl Eianiiners Fee 1.167 ?.o?o 2.076 TRusfEES' REMUNERATION AND BENEFITS There ere no In15, T¢tnun¢ration or other ¢1115 t-or th¢ vcar cnded 31 Mar¢h ?0?4 Ir lor the 5'¢ar ei)ded JI March ?0?3. Trustees, t$$ Ther¢ iier¢ no tnLslees' cipenses paid for ihe )'car ¢nded 31 Mar¢h ?024 nor for the i'¢ai ¢nd¢d J l Maiih ?()? I Pa8e 17 continued...
THE DA NOTES TO THE FINANCIAL STATEMENfs- continued FOR THE YEAR ENDED 31 MARCH 2024 STAFF COSTS ?024 -?3 Wages and salaTi¢S Social %uriN. costs Oih¢r pcnsioii costs 81.157 9.663 3.766 179.413 9.41? 3.501 194.i86 19?.3?6 Tli¢ statT¢osts relating to Kei. M#nag¢nicni Pcrsoiinel Here £5? 7."?0 (?0?3.. £)3 J67). The ai'erage nionihli" numEcr of emploJ'e¢s during thc Icar 2S as follo.. ?0?4 ?0?3 Support. man&gem¢nt and administration 0ratIOnS 10 No cinplo!"ees recei¥ed emolum¢i)Is in ciccss of £).(. io. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES UnTtrICted flinds R¢strictcd I'unds Totsl funds IP4COME AND ENDOWMENTS FROM Doi)atsons and leqaLies 23.705 ?3.70) charithb act[ltieS ABC progranin)e SLIP piogranim¢ Counselling s¢Thic¢ SLIP.. progran)Ine .919 36.763 77.671 9.985 96.919 36.763 77.671 9,98) Oth¢r ITadillg acti7¢S Inv¢slmenl incoinc 21 Total ?6.115 ??1 ?47.4j.3 EXPEf4DITURE ON Charit8ble actiiitie5 Core 8cbTrities ABC PToeranime SLtP programme Counsclling scri.-ice SLIP- progTanim¢ ?6.123 9?.7.lj 42.4)9 4?.4 j9 71.401 798 Total 208.838 ?1 j.7)9 NET INCOMEIIEXPENDITURE) Transfe bemeen fuDd5 (8061 3.040 l?.j(K) (3.040> 11.694 Pag¢ 18 conlinwl...
THE DALES TRUST NOTES TO THE FINANCIAL STATEMENfs- cTrD¢inued FOR THE YEAR ENDED31 MARCH 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfJviTIES- continued UnrestriLted Rcstricted lunds t.unds Total lunds Net moi'emeni in lunds 9,460 11.694 RECONCILIATION OF FUNDS Total i-unds brought loni'ard 13.L98 TOTAL FUNDS CARRIED FORWARD ii. TANGIBLE FLYED ASSETS OtTice con)put¢T ¢quipmLlIt COST Al l April ?0?? Additions ?1.3(FJ 1.940 Ai il Maich_m?4 DEPRECIATION At l April ?O?A Charge lor Ncar 18J40 1.73? At31 March ?0?4 -.07• NET BOOK VALUE At .1 l MarLh ?(J?4 3.177 Al 31 MaTclI W?3 ?.969 12. DEBTORS: AMOUNTS FALLIf4G DUE WITHIN ONE YEAR ?U?3 Other debtors Prepai."m¢nls aiid accrucd ineome l.lii 1.099 1.717 ?254 Pag¢ 19 ¢oi)linued...
THE DALES TRUST NOTES TO THE FINANCIAL STATEMENTS- coDtinued FOR THE YEAR ENDED31 MARCH 2024 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR ?0?4 ?0?3 Trade creditors Social s¢cisrity' ai)d other taxes Oth¢r ¢r¢dilors AL¢Tuals and deferred in¢om¢ 3.381 1.749 756 19,107 47.935 Pai'nienls on account lor contracts.. Deferred Income b.f Receii'fd 2024 Deferred Income ¢.f Income 2024 BI Lotten. ABC Conlii)ualion Clii'ldren in Nced.. SLIP pio8fdmryK Hent?" Smiih.. Counsclling ScTr'ice H¢iin' Sniitli.. Col'id reeoi'¢rN' Aiiards lor All.. SLIP + Cainbridgeshire Police El'eli'n l-tust 15.843 4.998 4.04? iJiO 9.97? 70.039 18.780 49,gK) 30.7(K) 8).88? (7.756) (4. li8} (5.117) 49.78A 30.933 9.97? 9.375 3,073 3.073 Total d¢1¢ed incom¢ 4020) 201,867 (17.031) j.04 14. OVEMENT IN FUNDS Ncl In0.¢]¢t in funds Transfers beM"¢¢i1 funds At Al 1:'4...?? urestr1d¢d funds (seneral lund Net Asset Fui)d ABC Flind ?6.984 (5.915) (1.459) 19.610 3.177 4.918 4.918 ?9.8 (2.7?9) ?7,705 Restricted funds Big Lottcr%': ABC Progrnmm¢ Lontinuation (5 9)8) 7.417 1??21) {1.4fA)) 1.067 (55) SLIP- AFA05 ChildrL'n in Ne¢d.. Sl.IP prooramine HeiiTh' Smith.. coulellIng S¢n'i¢¢ Ei-cli'n Trust Hel. Smiih.. Coi'td Re¢oi'¢Th' Fund Big Lotten.: ABC ProgTaintll¢ eontiiiuation Children in Need.. Sl.IP progranime Caiiibridgeshire PoliLe 8._384 li.801 4.731 (406) (300) ,84) 1.4.35 3.)96 7.965 1.435 3.431 7.830 116)) (135) 1?,480 1.968 TOTAL FUNDS 9,751 6?.673 ¢ontinucd...
ES TRUST NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 21Y24 14. MOVEMENT IN FUNDS- continued Nel moN'¢m¢nt fuThJs. included ii) tIK aboi."¢ as folloivs.. IOmIng resource$ Rcsources cxpended M()v¢mcilt iii tiinds u[eStriCted funds G¢iicral tund N¢1 A5scI Fund ABL FuFtd 22.7 •8.679) (1,73?) (i.915) (1.7? 4.918 4.918 ?7.68? (30,411) {?.7?9) Restricted funds Big l.tstt¢n'" ABC Prograinm¢ coiitinu2tion 63.371 (68.6?9) (2,i5i) (7?19) (il ?49) (?.O(h5) (30.988) {5 ?)8) 7.417 (???]) 11,466) 1.067 (i5) SLIP- AFA05 Childrcn in Nccd.. SLIP pmgrllmmc Henry, .4inÈih.. Counsclliiig ScTrice Evell'ii I'riist Hcnn. Smith.. Coi.'id Reeoi'¢Tr' Fund Big LottcTh': ABC Progranin continuation Children in Need.. SLIP progrnmmc Cambridgeshire Poli¢¢ 4.998 49.783 30.933 L?.512 31.074 9J75 {21.077) 1.435 3.)96 7,96) {1,41U) 2?5,041 l?l?.i61) 1?.480 TOTAL FUNDS ?)? 7?3 {?4?.97?) 9.7) I P28e?I continiied..
ALES TRUST NOTES TO THE FINAf4CIAL STATEMErs- continued FOR THE YEAR Ef4DED 31 hL4RCH 2024 14. MOVEMENT IN FUNDS- continued compgr8tii.es for moi'emtnt funth Net moi"¢Fncnt Transfers behvttn Iwids At At 1.'4,?? Unrestricied fund5 Qi¢n¢rdl l.und N¢1 Ass¢t Fund 26.W2 A)8 (8) (798) ?6.99A ?.8iO 3.040 ?7.É {806) 3.040 ?9.834 Restricted funds Big Lotten".: ABC Progrdmmc continuation SLIP- AFAI)4 SLIP- AFAO) Childrei) In Need". SLIP prograiiimc Hei)n' Smiil).. Couns¢lling S¢["1CC SIMith & Mount TTUSt.. S¢nsc %¢iualiti' Project EN'¢lN'I) Trust Henr¥. Smith.. Covid RecoFetrTr' Fund 4.184 (8A2) 8,)84 (6.688) 2,6 (619) (2(K)) 8.384 8.910 •.067 ???? 87 187) 992 3.693 (1.398) (793) {406) 13.6?8 1?.5( (3.040) ?3.088 TOTAL FUNDS 11.694 59.9? PJg¢ ?? Lontintled...
THE DALES T us -NOTES TO THE FINANCIAL STATEMENfs- ¢tsnIln4d FOR THE YEAR ENDED 31 MARCH 21124 14. MOVEMENT IP4 FUNDS- continued ComparatiTre net moir¢m¢nl in fuls. Inclled in the atK)v¢ are as followB-. Incoming resources Resource elnd¢d Moveinent in fuiids Unrestsicted fund General lund Nct Ass¢t Fund 26.115 (?6,1?3) (798) (8) {798) 26.115 1?6,9?1) 1806) Rtr5tricted funds Bio Lotten" ABC Progrdmmc Lontinualion SLtP + AFA04 SLtP 4 AFAO) C"[dren in Ne¢d.. SLIP programn HenTr' Smiih.. Couns¢lliiig S¢TN'ice Sinitli & Mount Trust.. Scnsc and S¢NiLaliN' Project Ev¢li'n TTUSt H¢nti Sinith.. CoTrid R0ve1V Fund .919 (.735) 1&12) (1,401) (4? 176) (48 ? j7) 9.985 35.488 50.921 8.) (6.6881 ?.6fy1 187) (283) (23.057) {87) 1275 26,7iO ??1,-6.38 (208,838) l?.iOO TOTAL FUNDS ?47.453 1?.3i.759) 11.694 Net Asset Fund - this is a dcsignated fund shoiving thc value ot" the unr¢stiicl¢d fiY¢d assels held in ih accounts At the N" exr ¢nd. ABC Fund- tl)is is fuiids d¢signalcd bv thc Trustees for funding th¢ ABC programme. AM'#rils for All.. SLIP+ Programme (AFAOS) A gTanl troil) Big Lottery. Fund to LOJltinu¢ Ihc "S¢x. th¢ law, intern¢l and 1x>rgraphy, programm¢. Bi2 L4bt¢ei!': ABC PrMMe tontinu4¢ion IBim and BL03) Tliis is a tlirLe N'ear grant Irom Big Lotl¥Tr RcaLhing Coiiin)unili¢s. continuing on fmm a PT¢TroUs sin)ilar grant lor s¢Tr'iccs ollered in Cambridg¢shir¢ and Peterborough to PToiidc adults iiith a leaming difticiilN' ii'ith Ihc skills. knoii'ledge And inforttlation 11)rn' need to make ¢ffe¢tiTrc decisions about rSonal and sexual relfttionships. Children in f4ced: SLIP ProgNmme (CIN02 and CIN03) A grant Iron) Cliildrei) in N¢¢d loii.ards a "Sci. the IAIN. inleTn¢l and pomographi." prograinni¢ desigiied to r¢a¢l) l.oung oil¢iid¢rs and }'oung 0P[C al risk of oilendin8 and oilcr Kxual hcaltl) aiid latIO115h1P ucalion. C8mbridgEshire Polict: ABC and SLIP Slries {CPOI) A gTanl Irom Cambridgeshire Poli¢c lo"3[d$ th¢ costs ol"ABC SLIP programmc salaries. Evell'n Trnst: SLIP Pro2ramme (ETOI) A gTanl I"ron) Ei'ell'ii TrLI.%t ioiixrds ¢nabling parents to understand SLIP. HtniTr' Smith: Counstllill2 Stn'ice (HS02) coMtinued..-
THE DALES TRU .NOTES TO THE FINANCIAL STATEMENfs- continued FOR THE YEAR ENDED31 MARCH 2024 14. MOVEMENT IN FUNDS- Continued A grani from Henn. Smith Charilv toivards a couns¢lling vice proNid¢d by 8 fulli. qualities BACP regisl¢rcd oiins¢llor focusing oil iSSiLC$ Jround seiuality. and sciual Iicalth.idenlits'. r¢latioi)ships. trauma ai)d HIV. He. Smith: Coiid Recoier). IHSCOV) A &ranl Iroi?) H¢nTh. Smith Charih toiiards a counsellin8 s¢rvicc pioTrided by a fully qualifties BACP r¢gist¢red counsellor l-oousiiig 01) issues arising from th¢ COVID PAnd¢mic. Transfets beCen funth Transt-ers betti'e¢n funds r¢pTCSCllted laptops purchascd )rOUgh 8rant funding. RELATED PARTY DISCLOSURES There ii"¢r¢ no relaled part.i.' trnns4clion5 for the l'ear endcd 31 March_V)24.
TH DALES TRU DETAILED STATEIVIENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED31 MARCH 21r24 20?4 ?0?3 Ir4coME AND ENDOWMENTS Don#tions #nd legacies Doiialions- unsoliiil¢d Oili¢r fundraising incomc ??.35? 3.69Y) ?6.7 ?3.70) Other trgding activities Sal¢s,services & sundry income 660 Ini'estment in¢nme Dewsit account inl¢rcst 115 Chai"it8ble actiiTrties Grants ?? j.041 ??1338 Total incoming resources ?5?.7?3 ?47.4)3 EXPENDITURE Charitable actiiryties Wa8LS Social security. P¢nsions Direct ¢osis of d¢liicring conlracled s¢rvic¢s 181.157 9.663 3.766 17.459 179.413 9.41? 15.689 21?.(H5 ?08.015 Support cost$ Management Premises costs Otliee runtiing costs Depreeiolion ol"tangible Assets 9.148 11.1139 1.73? 8..3nl 9.767 1.166 ?1,919 Finance ¥h21g¢$ 440 3?5 Other M¢ii)kr$hips and SLibscriptions ?19 lil Accountsne f¢¢s 8H49 8.0_34 Total resollre¢s ¢Np¢tKkd ?42.97? ?3j.7j9 Net income 9.7il 11.694 This pa8e does wl forni part of the stslulorv linancial stat¢m¢llts Pagc ?)