REGISTERED COMPANY NUMBER: 03249464 (Engl¥nd #nd Wales) REGISTERED CHARITY NUMBER: 1058307 PORT FTHETR TEES AND UNAUDITED FINAI¥CIAL STATEMENT FOR THE YEAR ENDED 31 FOR THE DALES TRUST Staffords Chartered Accountants Unit I, Cambridge House Camboro Business Park Oakington Road, Girton C.AMBRIDGE Cambridgeshire CB3 OQH
THE DALES TRUST CONTENTS OF THE FINANCIAL STATEMENTS RTH EAR ENDED IMAR H 2025 P8ge Report of the Trustees Independent Examiner's Report ststement of Financial Activities Ststement of Ffinancial Position 9 to 10 Notes to the Financial Statements 11 10 21 Detailed Statement of Financial Actiiryties 22
THE DALES TRUST REPORT OF THE TRUSTEES RTHEY NDED 31 MARCH 2025 The trustees who are also directors of the charity for the pUOseS of the Companies Act 2(M16, present their rq)ort with the financial statements of the charity for ihe year ended 31 March 2025. The trust¢¢s have adopted the provisions of Accounting and Reporting by Charities.. Sialement of Recommended Practice applicable to charities preparing their accounts in accordance with ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). 0ECTIVEs AND ACTtVlTIES Our mis$ion We are committed to Providing inclusive education and support SeIceS around relationships. sexual health & wellbeing, and sexual rights & responsibilities. Charitable Objects In January 2025 we reviewed our charitable objecls 50 that ihey are better aligned lo our new mission and both OUT current and future work. The new objects were approved by our Board and the Charity Commission and filed with the Charity Commission in May 2025. To advance the education, knowledge, and the mental and physical health and wellbeing of any young person, adult, or child, including marginalized groups, lo help prevent poor sexual hffdlth and HIV, harniful sexual behaviours (including convictions), and unhealthy relationships. by Ihe provision of services to advance sexual health, positive sexu behaviours and healihy re1lonShips, including workshops, training course5, coun5elling, awareness raising, provision of inforn]ation, emotional and practical support. and related activities. Principal Activitles Based upon our mission and charitable objecls the principal activities of the ¢harity have been: Promoting the importance of good sexual healih, sexual right5 and responsibilities and hthY relalionships through all our work. Providing inclusive relationships and sex education and support to young people. Providing training and support to professionals, parenls and people who are 16+. Providing appropriaie inclusive interventions 10 SUPPOrt children. young people and adults who have engaged i or are at risk of engaging in, inappropriate sexual behaviour. Providing counselling lo children, young people and adults who ne&1 emotional and psychological support around sexual health, Htv, sexual behaviours, sexud traum4 sexua] identity. and sexual orientatlOD lo help thern move on in their life. Providing free condoms. Publfic benefit The Board confimi that they have taken into account the chlty Commission guidance regarding Public Benefit as well as other Charity Commission guidance. Volunteers In 2024-5 we had five volunteers who supported the charity. Their roles include treasurer and administrative support. We are open to hosting interns and work experience students. This supports our aim to improve our service user involvement and to ensure our services are infom)ed by the people who use them, it also enables young people lo see first-hand how a small chartty operates and gives them the OpponIty to put their skills and knowledge into practice whilst gaining new skills. knowledge, and experience. We did not receive any applications in 2024-25. Page I
THE DALES TRUST REPORT OF THE TRUSTEE FOR THE EAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE Charitable actiiities The ABC Awaren¢ss Balance and hoi Project, developed and designed by Dhiverse, encompasses: The ABC Programme provides short-tern) age and ability appropriate educational support for anyone aged 9 upwards (no upper age limit) who is autistic or who has a learning disability, and has engaged in, or is at risk of engaging in, sexual behaviours inappropriate for their age. The programme provides education and support around Consenl, Healthy Relationships, Online Literacy, Body Image, and Sexual Health. We work wilh individuals to help them understand the relevant laws and what the nseqUenCeS and impact of their behaviours could be, so that they have the inforniation they need lo be able to make their own inforned choices and decisions. Sessions are accessible, infornial, and interactive. Participants have a choice of face to face or online sessions and whether they would like to be supported individually or part of a group. Understanding ABC- a workshop lo help parents, carers and professionals understand the content and benefits of the ABC progrdmme, and how to make a refetTal. Understanding ABC helps participants under#and that everyone has a right to a hr41thy and consensual sexual relationship, and how they can help to make this happen. Project Development Groups: these groups an opportunity for anyoT]e who has been involved in the project or who has aT] interest in ensuring that autistic people and people who have a learning disability gct the support they need around relationships and sex. We use feedback and ide&8 from these groups to inforni the continued r¢view. evaluation, aT]d development of the project. The demand for the project has continued to grow and feedback and oulcomes show that the project is both needed and welcomed by people who are autislie or have a l&oming disability and those people who support them. Feedback and outcomes also show that the PTojecl makes a rea] difference to the lives of participants. There is a quarterly reporting requiremeni for this project and regular monitoring meetings. SLIP Sex the Law Internet Porn Pro The SLIP Programme provides short-temi age and ability appropriate educational support for anyone young peon between the ages of 9 and 18 who has engaged in, or is 31 risk of engaging in, sexual behaviours inappropriate for their age. The programm¢ provides education and support around Consent, Healthy Relationships, On]ine Literacy, Body Image, and Sexual Health. We work with individuals to help them understand the relevant laws and what the consequences and impact of their behaviours could be, so that they have the infom)ation they need to be able to make their own infomied choices and decisions. Sessions are accessible, infonnal, and interdclive. Parti¢ipanls have a choice of face to face or online sessions and whether they would like io be supported individually or as part of a group. The demand for ihe programme is high and feedback from professionals and participanls along with the outcomes achieved by young peopl4 evidence that there is a growing need for this type of support. There is an annual reporting Tequiremeni for this project and regular monitoring meetings. Counsellin for Children & Youn In October 2024 we were awarded funding from The Evelyn Trnst to provide a counselling %rviee for CYP. We provide counselling in schools and other provisions for CYP aged 9 10 18 (up to 25 for people who have a SEN). We ¢an also see CYP OLElside of the school environment if they prefer. The service offers open ended counselling to enable CYP to build with their Counsellor and lo have suff)cient time to explore Iheir issues and concerns. W¢ support CYP who have issues around relationships and sex, inappropriale sexual behaviours, sexual health, HIV, sexual orientation, gender identity and sexual trauma. The service is led by a llY qua]ified and BACP registered counsellor who is trained lo support CYP. Demand for the servic¢ 18 very high and we are unable to work in every school across ihe county so we have lo priorilise where we worK based on need. Adult Counsellin Page 2
THE DALES TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 We provide an affordable counselling service for anyone aged 18 and above who needs psychological 5UPPOrt around relationships and sex. concerning sexua] behaviour5, sexu31 health. IIIV. sexual orientation, gender identity and sexual trauma. The service offers up to twelve counselling sessions per individua] OT Couple. The service is led by a fully qualified and BACP registered eounsellor who is trained to understand the needs of our client group. Demand for the 5ervi¢e remains high but lake up is lower than when we were able lo offer the service for frtt. We hope to be able io secure a new fundtng to allow us to offer sessions for free or minimum charge. Relationshi and Sex Education RSE Our RSE setVRce is unfunded so we need to charge. Schools can purchase lesson plans and resources or they can pay us lo deliver the lessons for th¢m' the latter seems to be the preferred option. The service is well respected by schools purchase it and the feedback from students is excellent, with many telling us that our lessons are relevant, relatable, and inforn)ative. Although th¢ cost of is relatively low, there are still many sch)IS who would like lo us to deliver thetr RSE bul can'l afford it. This is an UT]funded aclivity which generates unrestricted income. Trainin During 2024_25 we Continued to promole and sell our trainings. Consent ¢oniinues to be the most requested training with most bookings coming from Cambridge University Colleges and Sixth Form Colleges. We reviewed our Iraining offer and content so that we now have a programme of 8 kry trainings. Our trainings a suitable for anyone aged 16+ who would like to expand thelr knowledge of a particular subject. This is an unfunded activity which generdtes unrestricted income. Unrestricted iD¢ome •¢tiTrryties In 2024-25 the sale of our Relationships and Sex Education workshops and our Trnining Programme generated Ihe majority of our unrestricted income aT)d helped us to achieve our annual largel. The Board extends its thanks to all those who have supported the work of Dhiverse over the period of this report, whether &S Staff, service users, volunteers, nders, or donors; with special thanks to those individuals who Continue to donate on a regular basis lo support the overall work of the charity. Key funders during the period of this report have been The National Lottery Community Fund, BBC Children in Need. The Henry Smith Charity, The Evelyn Trust. and Awards for All. Dhiverse is an organisation that works in partnership with those wishing to be involved ensuring inclusive education and support around relaiionships, sexua] hvalth & wellbeing, and sexual rights & responsibilities. All (hose involved have helped the Charity to achieve eveJTrthing in this report. FINANCIAL REVIEW Financioj position The total funding was £215,717 (2024: £252.723), a decrease of around 15 /0 on ihe previous year. Of this, £23.995 {2024: £27,682) was Unrericted. Expenditure in the year w&s £233,678 (2024: £242,972), of which £27,200 (2024: £30,411) was unrestricted. The Charity has a deficil of £17.96] {2024= surplus of £9.751) ai ihe year end. Funds in deficit The restricted fund. Evelyn Trust: Let's Talk Programme (ET02), shows a deficit of £12,195. This grant pays the trnst on receipt of a quarterly report detailing expenditure incurred. A elpt of £12,468 was received shortly after the year end. Page 3
THE DALES TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 FufuRE PLANS The charity faced a number of challenges during 2024-25. including valued staff and trustees stepping down, difficulties with rUItMen( some grants ending increased operating costs. Despite these challenges. we achieved our key objectives. rnet our eontrnctU21 targets 2nd obligations, and SLtpported around 1200 individuals to achieve their desired outcomes. We have recently written our new three-year plan for 2025-2028. Our strategic goals for this period are.. Strenglhen. enhance, and add to our currenl offer so thai we can continue to support the people who need our services in a way they would like lo be supported. Aim for long terni sustainability and enduranc¢ of our mission and objectives. The plan will commence in June 2025 and we will present our strdlegie objectives at our 2025 AGM. While we aim for our position to remain ai le&st stable over the next three years, we are mindful that these external factors could strongly influence our position.. increased opernting costs and tighter budgets more competition for less available funding the cost-of-living crisis impacting on potential donors or buyers of our services However, we will continue lo focus on strong financial and strategic management and governance. STRUCTURE, GOVERNAIYCE AND MANAGEMENT Governing do¢ument The Dales Trust (fomierly Dhiverse and of which Dhiverse is now a working name of The Dales Trust) is a charitable company limited by guarantee, incorporated on 13 September 1996, and registered as a charity on 27 Seplember 1996. The predecessor organisation was the Cambridge AtDS Helpline, which was registered as a charity on 14 April 1989. The eommunity group from which the Helpline, and thus the present charity, was established in 1986. The Dales Trust is established under a memordndum of associalioT], which e5tabli5hes lis obje¢ls and powers and is governed under its articles of association. The memornndum and articles of association were last updaied on 8 November 2(NJ8. Name change On 5 August 2011, the name of the charity was changed from "Dhiverse" to 'The Dales Trust.. However, Dhiverse remains a working name of The Dales Trust for all Relationships & Sex and Sexual Heaiih relaled work. Recruttment f4nd Appolnlment of new truslees Trustees are recruited by the organisation through advertising, contacts we make ihrough our work and from the existing membership. All truqtees are elected by the membership of the Company at our Annual Genernl Meeting (AGM), between such meetings. The Board has the power lo appoint members lo The Board subject to approval al the AGM. The Dales TNSI targets The Board recruitment to fill identified skills and experience needs on The Board. All trnslees are required to make a declaration of interests. The Charity is committed lo supporting the development of skills amongst Iru51ees. New trustees are entitled to receive funding to attend local voluntary sector trustee training. The Dales TNSI offers new Iruslees the opportunity to link up with serving Iruslees in an infornial mentoring relationship. Trustees also hav¢ the opportunity to shadowlwork with members of staff lo better their undetstanding of a specific area of work or projecl. Page 4
THE DALES TRUST REPORT OF THE TRUSTEES R THE YEAR ENDED 31 IRCH 2025 STRUCTUR[ GONTRNANCE AI¥D MANAGEMENT OrganisAtional structure The Board meets on a quarterly basis andlor communicates via the exchange of written infornialion between the secretary and trustees &$ required by the constitulion. The Board. in collaboration with the Chief Executiv< is responsible for setting the strdlegic direction for the organisaiion through the strdiegic plan, agreeing and reviewing budgets, and agreeing policy. Major financial commitments, depending on Ihe amount concerned, not contained within the agreed budget, must be agreed by The Board. The Board is supported by a Staff Team, led by the Chief Executive, who is a150 the Company Secretary. To ensure effective, efficient, and timely delivery of the key strategie aims of the Charity, skille4 knowledgeable, and experienced staff deliver services, with a lead member of staff for ca¢h key area of work. Operational decisions in furtherance of the services are generally delegated to the Chief Executive. Any restructUTing or rectuilment of new posts is also delegated to the Chief Executive with approval by The Board as required. Related pxrtfies The Dales Trust works collaboratively with other charities, educational establishments, and cornmunity organisalions in furtherance of shared charitable objectives and activities. Organisations that the Charity has had a relationship with over the yeaT include Cambridgeshire and Petetborough Health and Social Care Teams Cambridgeshire Police, Healthy Schools, The TeTrence Higgins Trust, DASV Trdm. Safe Soulmates, iCaSH clinics. IAPT, CPFf, Hunts Forum, CCVS, The GET Group, The Harnifvl Sexual Behaviours Teams for both CambridBe and Peterborough, LDPS. The Kite Trust, Healthwatch Cambridgeshire & Pelerborough, Cambridge University, Anglia Ruskin University, a wide rdnge of schools. colleges and youth groups, supported housing provisions. Further ddails of how we work collaboratively are presented at the AGM. Risk m*nagement The Board has a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide rOnable assurance and insurance against fraud and error. The Board actively review the major financial risks that the Charity faces on an ongoing basis and believe that by working towards a reserves target the exposure to financial risks will be somewhat rduced. However, reserves are geneJ7lly accrned frorn unTestricled income which is becoming more dilCUlt to generate in the Cuent economic Climate. The unrestricted income we do generate is generally needed lo support our everyday work and core costs, and to maintain a balanced budget. For these reasons, our reserves remain low. We are also aware that some fiJThders will not Consider awarding a grant if a charity has eonsiderabl¢ reserves. The Board maintain financial controls through reviewing and approving annual budgets with the Chief Executive. The aim of the Dhiverse fundraising strategy is lo generate unreslricted income and reduce depend¢nee on single sources of income, seeking to mitigate the impact of changes in government and ststutory funding. This include5 generating income through our non-funded activities. fundraising events, collections, and Chitable giving through donations. The Board have also examined other operational and business risks and confinn that they have established systems to mitigate identified major risks. The Board seek io identify future risks ihrough our budget process, monthly accounts, and annual audits. In furtherance of our commilmenl lo ensure confidentiality and data protection we work in line with GDPR. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 03249464 (England and Wales) Registered Charity number 1058307 Page 5
THE DALES TRUST REPORT OF THE TRUSTEES R THE YEAR ENDED 31 MARCH 2025 Registered offlce The Maple Centre 6 Oak Drive HUNTINGI)ON Cambridgeshire PE29 711N Tru$tees Dr S H Walker Prof J W Grierson (resigned 81812025) Ms H E Schober Physician's Assisiant (resigned 61612024) Dr A Cannichael Chair from Sq)lember 2022 Ms G J Harris-clements Teacher R Perry Social Worker S¢cretsry ShaTron Spindler Senior Manggement Team Sharron Spindler- CEO Independent ExAminer Matthew Pettifer FCA Staffords Ch3rtered Accountants Unit I, Cambridge House Camboro Business Park oakinon Road. Girton CAMBRIDGE Cambridgeshire CB3 (K)H Bankers Lloyds Ba])k plc Sidney Streei CB2 3HH Sentor Man4gemellt Team Sharron Spindler, CEO This report hag been prepared in accordance with the special provisions of Part 15 of the Companies A¢t 2006 relating lo small companies. Approved by order of ihe board of ttwstees on . and signed on its behalf by.. Ms G J Harris-Clements- Trustee Page 6
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE ES TRUST Independent examiner's report to the trustees of The Dales Trust ('the Compony,) I rq)ort to the chaTity trustees on my examination of the accounts of the Cornpany for the year ended 31 March 2025. Responsibilitie5 and basis of report As the charity's trustees of the Company (and also its dIrecrS for the poSeS of company law) you are responsible for Ihe PTep3rntiOT) of the accounts in accordance with the requirements of the Companies Act 2(M)6 ('Ihe 2006 Act.). Having satisfied myself that the accounts of the Company are not required lo be audited under Part 16 of the 21)06 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 2011 ('the 2011 Art,). In carying out my examination J have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Aet. Independent exnIDer'S statement I have completed my examination. I confimi ihal no matters have come to my attentiOT) in conne¢tion with the exarninalion giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Acl; or the accounts do not accord with those records,. or the accounts do not comply with the accounting requirements of Sectton 396 of the 2006 Act other than any requirement that the a¢¢ounts give a true and fair vi¢w which is not a matter considered as part of an independent examination. or Ihe accounts have not been prepared in accordance with the methods and principles of the Statement of R0Mmended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Rq)orting Standard appltcable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no oiher matters in connectton with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Matthew Pettifer FCA Staffords Charter¢d Accountsnts Unit I, Cambridge House C8mboTO Business Park Oakington Road, Girton CAMBRIDGE Cambridgeshire CB3 OQH Page 7
THE DALES TRUST STATEMENT OF FINANCIAL ACTIVITIES NCORPOIL4TING AN INCOME AND EXPEIYD FOR THE YEAR ENDED 31 MARCH 2025 AC OUN 2025 Total nds 2024 Total funds Unrestricted funds Restricied nds Noies INCOME AND ENDOWMEwfs FROM Donations and legacies 23,458 23,458 26,907 Charitable *¢liviti¢s ABC programme SLIP programme Counselling service SLIP+ progrdmme SLtP and ABC salaries Let's Talk Project 90J55 36,873 34,8S8 17,196 90J55 36,873 34,858 17,196 85,883 36,022 83,789 9.972 9,375 12,440 12,440 Other trading activities Investment income 415 122 415 122 660 115 Total 23,995 191,722 215,717 252,723 EXPENDITURE ON Charitable activities Core activities ABC programme SLIP programme Counselling service SLIP+ programme SLIP and ABC salaries Let's Talk Project 26,631 569 26,631 90,438 28,127 31,973 24,044 7,830 24,635 30,411 89,706 34,647 84,243 2,555 1,4lO 89,869 28,127 31,973 7,830 24,635 TotAI 27200 206,478 233,678 242.972 NET INCOMEI(EXPENDITURE) {3305) (14,756) (17,961) 9,751 RECONCILIATION OF FUNDS Toial funds brought fonvard 27,705 34,968 61673 52,922 TOTAL FUNDS CARIUED FORWARD 240110 20212 44,712 62,673 The notes form part of these financial statemenls Page 8
THE DALES TRUST GISTERED NUMBER: 03249464 STATEMENT OF FINANCIAL POSITION 31 MARCH 2025 2025 Total funds 2024 Total fijnds Unrestricted funds Restricted fijnds Notes FIXED ASSETS Tangible assets 2,167 2,167 3.177 CURRENT ASSETS Debtors C&8h at bank 12 2J77 25,025 2,377 53,343 2,254 82,522 28J18 27,402 28J18 55,720 84,776 CREDITORS Amounts falling due within one year 13 (5,069) {8,106) (13,175) (25,280} NET CURRENT ASSETS 22J33 20.212 42,545 59.496 TOTAL ASSETS LESS CURRENT LIABILITIES 24,500 20212 44,712 62,673 NET ASSETS 24,500 20,212 44,712 62,673 FUNDS Unrestricted fimds Restricted funds 14 24,500 20,212 27,705 34,968 TOTAL FUNDS 44,712 62,673 The charitable company is entitled to exemption from audil under Section 477 of the Companies Act 21NJ6 for the year ¢nd¢d 31 March 2025. The members have not required the colnpany lo obtain an audit of its financial slatements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Aci 2006. The ttustees acknowledge their responsibililies for (a) ensuring that the charitable company keeps accounting records that comply with Seclions 386 and 387 of the CoTnpani¢s Act 2006 and preparing fll]ancial stalements which give a trne and fair view of the stale of affairs of ihe charitable company as at the end of each financial year and of its sUlUS or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 21M)6 relating to financial statements, so far as applicable to the charitable company. (b) The note5 fonn part of these financial statements Page 9 continued...
THE DALES TRUST GISTERED NUMBER: 03249464 STATEMENT OF FINANCL4L POSITION - continued 31 MARCH 2025 These financial statements have been prepared in accordance with the provision5 applicable lo charitable compani¢s subject to the small compantes regime. The financial statements were approved by the Board of Tnjstees and authorised for issue and were signed on its behalf by: on Andrew Carmichael A Carn]i¢hael - Tst¢¢ G J Harris-clements - Trustee The notes fonn part of these financial slatements Page 10
THE ALES TRUST REGISTERED NUMBER: 03249464 STATEMENT F FINAN 31 LIRCH 2025 IAL POSITION 2025 Total funds 2024 Total funds Unre5tri¢ted funds Restrict¢d funds Notes FIXED ASSETS Tangible assets 2,167 2,167 3,177 CURRENT ASSETS Debtors Cash at bank 12 2J77 25,025 2J77 53J43 2,254 82,522 28J18 27,402 28J18 55,720 84,776 CREDITORS Amounis f]ing due within one year 13 (5,069) (&106) (13,175) (25.280) NET CURRENT ASSETS 22J33 20212 4295 59,496 TOTAL ASSETS LESS CURRENT LIABILITIES 2451)0 20312 44,712 62,673 NET ASSETS 24000 20212 44,712 62,673 FUNDS Unrestricted fiJnds Restricted fijnds 14 24500 20212 27,705 34,968 TOTAL FUNDS 44,712 62,673 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the Company to obtain an audit of ils financial statements for the year ended 31 March 2025 in accordance wilh Section 476 of the Companies Ad 2006. The iwstees acknowledge their r&spon5ibilities for {a) ensuring that the charitable company keq)s accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statemenls which give a t¢ and fair view of ihe state of affairs of th¢ Charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which othenvi8e eomply with the requiremenls of the Companies Act 2006 relating lo financial statements, so far as applicable to the charilable company. (b) The notes forn part of these financial statements Page 9 continued...
DALES TR ST GISTERED NUMBER: 03249464 STATEMEIYT OF FINANCIAL POSITION - continued 31 MARCH 2025 These financial s1atements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The fmancial statements were approved by the Board of TnleeS and authorised for issue . and were signed on its behalf by.. on Andrew Carmichael A Cami¢hael - Trustee G J Harris-Clemenls- Tn¢¢ The note5 fonn part of these financial statements Page 10
THE DALES TRUST NOTES TO THE FINANCIAL STATEMEN AR EIYDED 31 MARCH 2025 LEGAL FORM The Charity is a registered charity in England and Wales and a company limited by guarantee having no share capita] incorporated in England and Wales. Registered Charity nwnber 1058307 and Registered Company number 03249464. Its registered office ond principal place of business is Office B, DeS Brewery, Gwydir Street, Cambridge, Carnbridgeshire, CB12LJ. ACCOUNTING POLICIES Basis of preparation The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prq)ared in accordance with the Chariti¢s SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing iheir accounts in accordance with the Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Siandard appli¢able in the UK and Republic of Ireland, and the Compani¢s Act 2006. The financial slalements have been prepared under the historical cost convention. Going concern The accounls have been prepared on Ihe Going Coneern Basis. The charity is heavily dq)endent on Income from relatively few funders and has a low level of unrestricled reserves. However, the trustees have prepared foTecasts for the period of 12 months from the date of approval of the Financial Statements and continue to review the budgets on a quarterly basis artd are confident that the charity will have sufficient c&%h to conlinue in business for this period and therefo that the Going Concern Basis of preparation is appropriate. Financial reporting st8ndArd 102- reduced disclosure exemptions The charilable company has taken advanlage of the following disclosure exeTnption in preparing these financial statements, as perniitted by FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland,: the requirements of Section 7 Statement of Cash Flows. Income All income is recognised in the Statement of Financial Athivities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether 'capital' grdnts or 'revenue' grdnls is recognised when Ihe charity has entiilement to the fvnds, any perforniance conditions attached to the grants have been met, it is probable that the income will be received and the amounl can be measured Teliably and is not deferred. Income from conlracls is recognised when the charity h&5 entitlement to the funds, probable that the income will be received and the amount can be measured reliably. Where seIceS are being delivered and these have nol been Completed, then the income will be recognised to the exlenl that the contract has been fulfilled. The method being apportionmeni by time spent in providing a service as a proportion of ihe total time to be spent. Donations are recognised on receipt. The ¢harity is not VAT registeTed. Income is only deferred if it relates to contrncl services where income related lo a latcr financial period. Pagell continued...
THE DALES TRUST NOTES TO THE FINANCIAL STATEMENTS- eontinued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES - continued Expenditure Liabiliti&s are recognised as expenditure as soon &$ there is a lega] or constrnciive obligation committing ihe charity to that expenditure, it is probable that a transfer of economic benefils will be required in settlement and the amount of the obligation can be m¢&sured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregale all cosi reled to the category. Where costs cannot be directly attribuled to particular headings they have been allocated to activities on a basis consistent with the funding profile. The charity is not VAT registered so all expendilure is shown Including VAT if applicable. Cbaritable aCtitte$ Income and expenditure is allocated between the various charitable a¢Éiviti¢s undertaken. in accordance with project funding c4)ndilions where appropriate. Governance costs Governanec costs comprises only those costs that can be directly attributed to costs associated with compliance with Company and Charity laws, and include the Independent examination fee, professional a¢countaney costs, legal costs associated with Company and Charity compliance and a proportion of staff costs thal can be attributed to these a¢tivili¢s. Allocation 4nd wpportionment of eosts Costs are directly attn"buted lo a charitable activity wherever possible (taktng into account acal costs incurred and staff time speT]t. Specific restricted funding conditions are also taken into account. Costs that cannot be directly attributed to direct cosls are treated as support costs and allocated to activities either on ihe ba5)5 pernitted by the funder or if no funding conditions exist on a basis appropriate to the activity, e.g. time spent, share of office costs where these can be re&sonably apportion&l, and the remainder of support costs thereafter are allocated to support Costs for Core activities. Tangible fixed asset5 Depreciation is provided at the following annual rates in order to write off each asset over its estimated usefvl life. Office & computer equipment 33ts/0 on Cost Assets over the value of £200 are capitalised. items under £200 are expensed to the income and expenditure a¢¢ount. Tgxation The charity is exempt from corporation t&x on its charitable activities. Fund accounting Unrestricted funds can be used in accoTdance with the charitable objectives al the discrelion of Éhe t¢¢5. Restrithed funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for parti¢ular restri¢t¢d pu]poses. Further explanation of the nature and purpos¢ of each fvnd is included in the notes to the financial 5taterneDI5. Trade debtors Trade and other debtors are recognised at the settlement amouni due after any trade discount offered. Prepaymenls are va]ued at the amount prepaid net of any trade discounls due. Cash and bnk Ind in hand Page 12 continued...
THE DALES TRUST NOTES TO THE FINANCIAL STATEMENTS- ntinUed FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES - continued Trad¢ debtors Cash al bank and cash in hand includes cash and short terni highly liquid investments with a short maturity of thre¢ months or less from the date of acquisition or opening of the deposit or sirnilar aoUnt. Creditors and proirysions Creditors and provisions are recognised where ihe charity has a present obligalion UltIng from a p&st evenl that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be esiimated or measured reliably. Creditors and provisions are nornially re¢ognised at their settlement amount after allowing for any trade discounts due. Financial instrnments The charity only has financial assets and financial liabilities of a kind Ihal qualify as basic financial inslnllnents. Basic financial instrurnertls are initially recognised at transaction value and subsequently measured at their settlement value. OTHER TRADING ACTIVITIES 2025 2024 Sales,services & sundry income 415 660 INVESTMENT INCOME 2025 2024 Deposit CoUnt inlerest 122 115 INCOME FROM CIIARITABLE ACTIVITIES 2025 2024 Activity ABC programme SLIP programme Counselling service SLIP+ programme SLIP and ABC salaries Ld'5 Talk ProjKt Grants Grants Grants Grants Grants Grants 90J55 36,873 34,858 17,196 85,883 36,022 83.789 9,972 9,375 12WO 191,722 225,041 Grants received, Included in the above, are as follows.. 2025 2024 Big Lottery Fund Grant Children in Need Henry Smith Charity 107J09 36,873 34,858 95,855 36,022 80,716 Carried fonvard 179,040 212,593 Page 13 continued...
THE DALES TRUST NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 MARCH 2025 INCOME FROM CHAIUTABLE ACTIVITIES- continued 2025 2024 Brought forward Evelyn Twst Cambridg¢shire Police 179,040 12,682 212,593 3,073 9,375 191,722 225,041 SUPPORT COSTS Govemance costs Management Finance (hher Totsls Core acliviiles ABC progrdmme SLtP programm¢ Counselling service Let's Talk Proj1 4,933 10,501 302 5,173 1,624 369 285 2,443 8,030 13,569 302 7J86 2,742 72 2,101 1,118 22,533 441 325 8,730 32,029 Supwirt costs, included in the above, are as follows: Management Core activities ABC SLIP programme progtzmme Premises costs OITice Tunning co$ Depreciation of tangible assets 1,184 1,696 2,053 5500 5,IM)I 302 4,933 302 2025 2024 Counselling service Talk Proje Tolal activities Total activities Pr¢mises costs Office running costs Depreciation of tangible assets 4,054 1,119 1,100 524 11,838 8,642 2,053 9,148 11,039 1,732 5,173 1,624 2233 21,919 Page 14 conliDued.-.
THE DALES TR ST NOTES TO THE FINAN TATEMENTS- FOR THE YEAR ENDED 31 MAR H202 nue SUPPORT COSTS - ¢ontillued 2025 Total activities 2024 Totsl activities Core activities Counselling SeIce Bank charges 369 72 441 440 Other 2025 Total activilies 2024 Total activities Core activities Counselling service Memberships and subscriptions 40 325 219 Governance costs Core activities ABC programme Counselling service Accountancy fees 2,443 3,068 2,101 2025 2024 Talk Project Total activities Total activities Accountancy fees 1,118 8,730 8J49 NET INCOMEJ(EXPENDITURE) Net income/(expenditure) is sl*ed after charginty{credtting): 2025 2024 Depreciation - owned 3SS¢ts Independent Examiners Fee 2,053 2,142 1,732 2,076 TRUSTEES, REMUNERATION AND BENEFITS There were no tnjstees, remuneration or oiher benefits for the year ended 31 March 2025 nor for the year ended 31 Mar¢h 2024. TThstees' expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. Pagc 15 continued...
THE DALES TRUST NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 STAFF COSTS 2025 2024 Wage5 and salaTies Social security Costs Oiher pension costs 173,605 9J14 3382 181,157 9,663 3,766 186201 194,586 The staff cosls relaling io Key Management Personnel were £56,411 (2024: £52,730). The average monihly number of employees during the year was as follows: 2025 2024 Support, management and administration Operations No employees received emolumenls in excess of £60,000. io. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restricled fiu)ds Total fund5 II¥COME AND ENDOWMENTS FROM Donations and legacies 26,907 26.907 Charitable activities ABC programme SLIP programme Counselling service SLIP+ progrdmme SLIP and ABC salaries 85,883 36.022 83,789 9,972 9,375 85,883 36,022 83,789 9,972 9,375 Other trading activities Investment income 660 115 660 115 Total 27,682 225.041 252,723 EXPENDITURE ON ChAritVdble actiTrities Core acliviti¢s ABC prOamMe SLIP prog]wnme Counselling service SLIP+ progrdmme SLIP and ABC salaries 30.411 30,411 89,706 34,647 84,243 2.555 1,410 89,706 34,fv17 84,243 2,555 1,410 Total 30,411 212,561 242,972 Page 16 continued...
THE DALES TRUST NOTES TO THE FINANCIAL STATEMENT RTHE R ENDED 31 MARCH 2025 ntinued io. COMPAK4TIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- contlnued Unrestricted Restricted funds funds Total funds NET INCOME/(EXPENDITURE) TraThsfeTs between funds (2,729) 600 12,480 (600) 9,751 Net movement in funds (2,129) 11,880 9.751 RECONCILIATION OF FUNDS Totai funds brought fonvard 29.834 23,088 52,922 TOTAL FUNDS CARRIED FORWARD 27,705 34.968 62,673 ii. TANGIBLE FIXED ASSETS Olee & cornputer equipment COST At l April 2024 Additions 23249 1,043 At 31 March 2025 24292 DEPRECIATION At l April 2024 Charge for year 20.072 2,053 At 31 March 2025 22,125 NET BOOK VALUE At 31 March 2025 2,167 At 31 March 2024 3.177 12. DEvfoRS: AMOUNTS FALLJNG DUE W]THIN ONE YEAR 2025 2024 Trade debtors Other debtors Prepayments and accrued income 552 1.155 1025 2J77 2.254 Page 17 continued...
THE DALES TRUST NOTES TO THE FINANCJAL STATEMENTS- conilnued FOR THE YEAR ENDED 31 MARCH 2025 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade CTediiors Social security and other t&xes Oiher creditors Ac¢ruals and deferred income 2,200 2,819 766 7J90 3,381 2,792 19.107 13.175 25,280 Paymenls OD account for Contracts: Deferred Income b.f Re¢tived 2025 Deferred Income ¢.f Income 2025 Big ttery ABC Conlinuation Children in Need: SLIP programme Henry Smith: Counselling Service Henry Smith: Covid recovery Awards for All.. SLIP + Evelyn Trnst 90,355 29.117 30,71K) 90,355 36,873 34,858 7.756 4,158 5.117 (5,117) 16,954 2 2,682 16,954 12,682 Total deferred income 17,031 179,808 (5,117) 191,722 14. MOVEMENT IN FUNDS Transfers bdween funds movement in funds At 3113125 Ai 114124 Unrestricted fund$ Genernl fund Net Asset Fund ABC Fund 19.610 3,177 4,918 (839) (2,053) (313) (1,043) 1,043 17.728 2,167 4,605 27,705 (3205) 24AOO Restricted funds SLIP + AFA05 Henry Smith.. Couns¢lling Service Evelyn Trust Henry Smith.. Covid Recovery Fund Big Lottery.. ABC Programme continuation Children in Need.. SLIP programme Cambridgeshire Police SLIP + AFA06 SL + AFA07 t£t's Talk Project 5029 2,965 661 2,845 1,435 3,431 7,830 9,972 (5029) (2,965) 218 5,850 879 8,695 1.921 12,177 8,746 (7030) (9,972) 8,735 {12,195) 8,735 (12,195) 34,968 (14,756) 20212 TOTAL FUNDS 62,673 (17,961) 44,712 Page 18 conlinued...
THE DALES TRUST NOTES TO THE FINANCIAL STATEMENTS- eontinued FOR THE YEAR EIYDED 31 MARCH 2025 14. MOVEMEiYf IN FUNDS- continued Net movement in funds, included in the above are as follows: Incoming resources Re50urc& expended Movement in fijnds Unrestri¢ted fvnds General fund Net As8¢t Fund ABC Fund 23,739 (24,578) (2,053) (569) (839) (2,053) (313) 256 23,995 (272IKI) (3205) Restricted ndS SLIP + AFA05 Henry STnith.. Counselling Service Evelyn Trust Henry Srnith.. Covid Recovery Fund Big Lx)ttery.' ABC Programme conlinuation Children in Need: SLIP programme Cambridgeshire Police SLIP + AFA06 SLIP + AFA07 Let's Talk Project (5,829) {7,123) (24) {24,850) (89069) (24127) (7,830) (9,972) (8219) (24,635) (5029) {2,965) 218 5,850 486 8,746 (7030) (9,972) 8,735 (12,195) 4,158 242 30,700 90J55 36073 16,954 12,440 191,722 (206,478 } (14,756) TOTAL FUNDS 215,717 (233,678) (17.961) Page 19 continued...
THE DALE TRU NOTES TO THE FINANCIAL STATEMENTS- eontinued FOR THE YEAR ENDED 31 MARCH 2025 14. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds Transfers between funds At 3113124 At 114123 Unrestricted funds Genernl fund Net Asset Fund ABC Fund 26,984 2,850 (5,915) (1,732) 4,918 (1,459) 2,059 19,610 3,177 4,918 29.834 (2,729) 600 27.705 Restricted funds Big Lottery.. ABC Programme continuation SLIP + AFA05 Children in Need: SLIP programme Henry Smith.. Counselling Service Evelyn TTUSt Henry Smith.. Covid Recovery Fund Big Lottery.. ABC Programme continuation Children tn Need: SLIP programme Cambridgeshire Polic¢ 5,258 8,384 2,221 4,731 (406) 2,900 (5,258) 7,417 (2.221 } (1,466) 1,067 (55) 1,435 3,596 7,965 15,801 (3(K)) 2,965 661 2,845 1,435 3.431 7,830 (165) (135) 23.088 12,480 (6W) 34.968 TOTAL FUNDS 52.922 9,751 62,673 Compar*ive net movement in funds included in ihe above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds Gene]zl fund Net Asset Fund ABC Fund 22,764 (28,679) (1,732) {5,915) {1.732) 4,918 4,918 27,682 (30,411) {2,729) Restrleted funds Big Lottery.. ABC Progrdmme continuatton SLIP + AFA05 Childr¢n in Need: SLIP programme Henry Smtth.. Counselling Service Evelyn Trust Henry Smith.. Covid Recovery Fund Big Lottery.. ABC Programme continuallon Children in N¢ed.. SLIP programme Cambridgeshire Police 63,371 9,972 4,998 49,783 3,073 30,933 22.512 31,024 9,375 (68,629) (2,555) (7,219) (51,249) (2,006) (30,988) (21,077) (27,428) (1,410) {5,258) 7,417 (2,221) {1,466) 1.067 (55) 1,435 3,596 7,965 225,041 (212,561) 12,480 TOTAL FUNDS 252,723 (242,972) 9,751 Page 20 onlinued...
THE DALES TRUST NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 ntinued 14. MOVEMEiYf Iiy FiINDS- contlnued Net Assd Fund - this is a designated fund showing the value of the unrestricted fixed assets held in the accounts at the year end. ABC Fund - this is funds designated by the Tnlstees for funding the ABC progrdmme. Awards for All: SLIP+ ProgrAmme (AFA05, AFA06 and AFA07) A grdni from Big Lottery Fund io Continue the "Sex, the law, internet and pornogtxphy" programme. Big IAJttery: ABC Progromme ¢ontinuation (BL03) This is a three year grant from Big Lottery Reaching Communities, conlinuing on from a previous similar grant for services offered in Cambridgeshire and Pelerborough to provide adults with a learning difficulty with the skills, knowledge and infonnation they need to make effective decisions about persona] and sexual relationships. Children in Iyeed: SLIP Programme (CIN03) A grant from Ch&ldren in Need towards a "Sex, the law, intemet and pornography. programme designed to reach young offenders and young people at risk of offending and offer sexual health and relationship education. Cambridgeshire Police: ABC and SLIP Salaries (CPOI) A grant from Cambridgeshire Polic¢ towards the ¢osts of ABC and SLIP programme salaries. Evelyn Trnst: SLIP Programme (ETOI) A grant from Evelyn Trust towards enabling parenls to understand SLIP. Evelyn Trust". Lets Talk Programme {ET02) A grnnt from Evelyn TNst towards the "Let's Talk. project. Funding is provided after expenditure has incurred. Henry Smith: Counselling SeTrry¢e (HS02) A grant from Henry Smith Charity towards a counselling service provided by a fully qualifies BACP registered counsellor focusing on issues around sexuality and sexual health.idenlity, relationships, trduma and HIV. Henry Smith: Covid Recovery (HSCOV) A grant from Henry Srnith Charity towards a counselling service provided by a fully qualifies BACP registered counsellor focusing on issues arising from the COVID pandemic. Trydnsfers between funds Transfers between ndS represent a laptop purchased in the year. 15. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page21
THE DALES TRUST DETAILED STATEMENT OF FINANCI FOR THE YEAR ET)ED 31 MARCH 2025 TIVITIE 2025 2024 II¥COME AND ENDOWMENTS Donations and legacies Donations- unsoltcited Other fundraising income 23,458 23,217 3,690 23,458 26,907 Other trading activities Salesservices & sundry income 415 660 Investment Income Deposit account interest 122 115 Cbaritable activities Grants 191,722 225.041 Total in¢oming resour$ 215,717 252.723 EXPENDITURE CbAritable activities Wages Social security Pensions Direct costs of delivering eontra¢ted serviees 173,605 9J14 3282 15,448 181,157 9,663 3,766 17,459 201,649 212,045 Support costs Management Premises costs Offi¢e running cOS Depreciation of tangible assets 11038 8,2 2,053 9.148 11,039 1,732 21533 21,919 Finance Bank charges 441 440 Other Memberships and subscriptions 325 219 Governance costs A¢countan¢y fees 8,730 8.349 Total resources expended 233,678 242,972 Net (expendithreyincome (17,961) 9.751 This page does not fom) pan of the statutory financial statements Page 22