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2021-03-31-accounts

Company Registration No. 3320011 (England and Wales) Charity No. 1060910

(COMPANY LIMITED BY GUARANTEE)

Report of the Trustees and Financial Statements

for the year ended 31[st] MARCH 2021

CONTENTS PAGE
Legal and Administration Information 1 – 2
Trustees Report 3 – 17
Auditor’s Report 18 – 21
Statement of Financial Activities 22
Balance Sheet 23 – 24
Statement of Cash Flows 25 – 26
Notes to the Financial Statements 27 – 45

CHARITY ADMINISTRATIVE INFORMATION

Directors and Trustees

The directors of the charitable company (“the charity”) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.

Simon Wraw Chair Christopher Spackman Vice Chair Alan Clevett (resigned 21[st] January 2021) Nick Warren (resigned 21[st] January 2021) Pauline Batstone (resigned 21[st] January 2021) Derek Howshall Gerry Stoker (resigned 9[th] August 2021) Nicola Matthews (resigned 19[th] December 2020) Stephanie Gardiner Treasurer - (resigned 23[rd] Sept 2020) John Morley Andrew Fisher (co-opted 25[th] February 2021) Aimie Cole (co-opted 25[th] February 2021) Lynne Regan (co-opted 25[th] February 2021) Phil Longdin Treasurer - (co-opted 26[th] August 2021)

Chief Executive

Alex Picot

Senior Managers

Linda Riggs Paula Bennetts

Finance and Office Manager Operations Manager

Patron

Angus Campbell

Lord-Lieutenant of Dorset

DCA Annual Report and Accounts 2020-2021 1

CHARITY ADMINISTRATIVE INFORMATION (CONTINUED)

Charity Registration Number: 1060910 Company Registration Number: 3320011 VAT Registration Number: 936 6666 78 Company Secretary: Alex Picot Principal Address and Registered Office: The Little Keep Barrack Road Dorchester Dorset DT1 1SQ Telephone Number: 01305 250921 Website: www.dorsetcommunityaction.org.uk Professional Advisors Accountants/Registered Auditors: Ward Goodman 4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF Bankers: National Westminster Bank plc 49 South Street Dorchester Dorset DT1 1DW CCLA Investment Management Ltd COIF Charities Funds 80 Cheapside London EC2V 6DZ

DCA Annual Report and Accounts 2020-2021 2

Dorset Community Action Report of the Trustees for Year Ended 31[st] March 2021

The Trustees are pleased to present their report and audited financial statements for the year ended 31[st] March 2021. This report is also the Directors’ Report, required by Section 415 of the Companies Act 2006. The legal and administrative information set out on pages 1 and 2 forms part of this report.

Trustees acknowledge the considerable endeavours of the senior management team (detailed on page 1) and all members of staff in achieving the good progress reflected in this report, in the face of a particularly challenging environment for the sector. During the year a number of long standing Trustees resigned from the Board due to other work commitments and moving out of the area; we are extremely grateful for the contributions they have all made to the Charity. We were successful in recruiting four new Trustees and the Board feels that the organisation has a sound base and skills to continue its progress.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), effective 1[st] January 2015.

In considering its future strategy, aims and objectives the Trustees have given due regard to the Charity Commission’s guidance on Public Benefit.

Our purposes and activities

It is the mission of Dorset Community Action to encourage and support communities in Dorset into action that improves people’s lives, particularly of those most disadvantaged. Our organisation is independent and committed to providing high quality information, advice, networking and support services to community and voluntary organisations of all shapes and sizes. It is our long-term goal to play a significant part in creating strong and sustainable communities across Dorset.

Charitable Objects

The objects of Dorset Community Action, as stated in its Memorandum and Articles of Association, are as follows:

  1. To promote any charitable purposes for the benefit of the public, principally but not exclusively in the local government area of Dorset and its environs (hereinafter called the “area of benefit”) and, in particular, build the capacity of third sector organisations and communities and provide them with the necessary support, information and services to enable them to pursue or contribute to any charitable purpose.

  2. To promote, organise and facilitate co-operation and partnership working between third sector, statutory and other relevant bodies in the achievement of the above purposes within the area of benefit.

DCA Annual Report and Accounts 2020-2021 3

Dorset Community Action Report of the Trustees for Year Ended 31[st] March 2021

Our Principles

Work delivered by Dorset Community Action is based on these fundamental principles that are at the heart of the organisation’s ethos:

Local need at the heart of Community Action – services are provided where a local need is clearly identified.

Inclusion of those most disadvantaged – services will always be delivered in a way that actively involves those people and groups who are most often excluded.

Empowerment of local people and groups – services will always be delivered in a way that empowers local people and groups to develop their own solutions.

Independence to challenge for good – services will always be independent of the public sector enabling advocacy on behalf of local people and groups.

Partnership as a positive way forward – services will always be developed in partnership with local people and groups, and alongside other providers where this best meets the needs identified.

Our Activities

What we achieved in 2020/21

In looking forward to 2020/21, it is difficult to see past the wholesale impact of CV19 restrictions on the work of both DCA and on the communities and organisations we support.

During this time, we embraced the need to move to a digital delivery offer, and in some respects, this enabled us to engage and support more organisations. We were fortunate to have the technology already in place for staff to work efficiently from home and to quickly make this transition.

In March 2020 DCA was asked by Dorset Council to meet to discuss how the VCSE sector could be involved as part of the County's response to Covid-19. At this meeting a Dorset Community Response (DCR) taskforce was set up to manage the community response in partnership with the Council. This approach was grassroots led – recognising that Covid Response groups had already started to be formed in neighbourhoods across Dorset.

DCA Annual Report and Accounts 2020-2021 4

Dorset Community Action Report of the Trustees for Year Ended 31[st] March 2021

DCA’s COVID Impact

During the year, with funding support from Dorset Council and NHS Dorset, Dorset Community Action continued to provide a free of charge health check service for our VCSE sector organisations, and a range of great value training and consultancy services, supporting 97 groups through direct referrals during the year, with 2,471 people benefitting from our Webinars / Network Events & Training.

The impact of the Covid-19 restrictions on trading for our Community Learning and Resource Centre (CLaRC), has been profound, in the main because the majority of our ultimate end users of adult education services are older people. This resulted in us shutting CLaRC’s doors to the public for the first time in its history, putting staff onto the Furlough Scheme, with two staff being made redundant later on in the year. Receipt of government business support grants allowed us to stabilise the situation and gave us time to develop new services to meet changing community need. In March we were awarded a contract to deliver the national census online support service using our newly formed team of volunteers and Centre Manager.

Covid-19 disrupted our Building Better Opportunities - Supporting Enterprise programme by preventing face to face support and the loss of our established referral networks. However by establishing our social media presence (for direct self referrals) and being one of the first programmes to establish online delivery with digital statementing evidence, we still supported 9 participants into self employment on the programme and have currently worked with 308 participants overall. This project is funded by The National Lottery Community Fund and European Social Fund.

We also continued our role as ‘Local Trusted Organisation (LTO)’ for Big 4 Littlemoor (Big4L), one of several national projects funded by the BIG Lottery through the BIG Local Trust, funding communities in areas of need to deliver ten year community regeneration plans.

DCA Annual Report and Accounts 2020-2021 5

Dorset Community Action Report of the Trustees for Year Ended 31[st] March 2021

Finally, at a time of much change in the public sector, we would like to thank our funding partners for their ongoing support, without which we could not support Dorset’s communities as effectively as we do. Further details of activity in each of these areas is provided in this report.

Achievements through our Activities

1. Community and Voluntary Action – supporting communities and voluntary organisations through advice, training and development work

Core Services – Dorset Community Action actively supported 97 direct referrals, 111 helpline calls and 296 through our enquiry email service during the year, through the VCSE support services contract funded by Dorset County Council and NHS Dorset, complemented by service level agreements with most of Dorset’s district councils. Our achievements included:

Crisis Management Health & Safety
Reopening Safely Restarting your Business
Government Updates Fundraising During a Crisis
Safeguarding P&P Support Keeping in Touch During a Crisis
Village Hall & Community Buildings Support Contingency Planning

DCA Annual Report and Accounts 2020-2021 6

Dorset Community Action Report of the Trustees for Year Ended 31[st] March 2021

Outcomes Achieved 2019-20

DCA Annual Report and Accounts 2020-2021 7

Dorset Community Action Report of the Trustees for Year Ended 31[st] March 2021

Digital Communication

We sent out E-news & Funding Alerts to an audience of over 3,307 subscribers and 274 members every week. This resource provided funding news, grant updates, ACRE support documents, Government updates, HSE advice and Covid-19 support resources weekly during our Covid Response. DCA’s e-news and funding alert had an average open rate of 36%, bettering an industry average of 19%. Our website was updated with Dorset Community Response News daily and sent out weekly as part of our E-news, supplemented with email updates as needed. Our website page views totalled 52,246 during this time with 14,722 users.

We also posted 301 Tweets and 450 Facebook posts – increasing our social media reach and creating a more engaged following.

2. Strategic Action – DCA working with partners to ensure people and communities in Dorset have access to the services they need.

DCA has been involved in several key strategic initiatives this year, including:

Dorset Community Response

DCA was a key member of the Dorset Community Response (DCR) to Covid-19, which has led to a “Community Front-Door” model being developed around future VCSE sector engagement, communication and commissioning. This model is being co-designed in partnership between core members of the DCR taskforce and Dorset Council. This community front-door will provide a lasting legacy of Dorset’s achievement during Covid-19 in meeting the needs of its community, by its community.

DCA Annual Report and Accounts 2020-2021 8

Dorset Community Action Report of the Trustees for Year Ended 31[st] March 2021

VCSE Sectors Surveys

This year, we undertook a survey of Dorset’s VCSE sector survey after the first lockdown, which provided an evidenced based overview of the trends affecting the sector. The survey showed that fundraising and trading was heavily affected by Covid-19 lockdowns. 75% of survey respondents reported that they expected some loss of income, with organisations that had broadened their income streams through trading being hit the hardest.

ACRE

As part of the Defra funded ACRE (Action with Communities in Rural England) network, DCA is one of 38 charitable local development agencies that make up the ACRE Network. DCA continued to support the national Network Development Group (NDG) which has led on the development and implementation of the Network Development Plan (NDP), endorsed by the ACRE Network in 2017. Much of this work has been in influencing national policy and has enabled DCA to better advocate on behalf of Dorset’s rural communities at a national level through DEFRA.

3. Sustainable Communities – supporting our communities to live more sustainably and be more able to cope with environmental and economic challenges and change

DCA: Protecting Rural Services

DCA continued to collect evidence on issues our rural communities face to advocate on their behalf, and to influence national policy. This year we gave evidence from Dorset on issues including health and transport to digital skills, rural services and fuel poverty. DCA supported the national ACRE networks village hall survey (and post Covid-19 follow up) for which DCA played a significant part in the collecting of this data and supporting Village Halls across Dorset to take part. From this report, Dr Tom Archer, of Sheffield Hallam University who authored the report said, “Halls face major challenges in reopening and re-establishing services. The pandemic has had a significant impact on their volunteers and staff, as well as their users, and the future remains very much uncertain.”

DCA Annual Report and Accounts 2020-2021 9

Dorset Community Action Report of the Trustees for Year Ended 31[st] March 2021

DCA: Supporting Social Enterprises

DCA continued to support people to help address the employability barriers many people face including unequal opportunities and lack of suitable jobs in our local communities, by developing community enterprise as an option to mainstream employment.

During the year, The National Lottery Community Fund confirmed an extension of £150,000 to our Supporting Enterprise Dorset programme to run until June 2023. We successfully delivered the second year of our Building Better Opportunities, Supporting Enterprise programme, signing up 56 people on the programme. Throughout the year participants were helped to exit the programme:

Soft outcomes also recorded participants having; increased confidence 13, improved communication skills 10, positivity about their future 12 and engagement with their community 11.

The Programme began the process of testing and developing a Seed2Plate concept to reappropriate unused community spaces to grow fresh fruit and vegetables to feed low income families from that community. This will also provide a vehicle for employment training, personal development and community cohesion.

Some of the participants at the growing site in Weymouth

The Building Better Opportunities 'Inspire Dorset' project secured £579,500 of funding from The National Lottery Community Fund and the European Social Fund as part of the 2014-2020 European Structural and Investment Funds Growth Programme in England.

DCA Annual Report and Accounts 2020-2021 10

Dorset Community Action Report of the Trustees for Year Ended 31[st] March 2021

Structure, Governance and Management

Governing Document

Dorset Community Action is a company limited by guarantee governed by its Memorandum and Articles of Association dated 18[th] February 1997. It is registered as a charity with the Charity Commission. Anyone over the age of 18 can become a member of the charity and there are currently 234 members (180 in 2020), each of whom agrees to contribute £1 in the event of the charity winding up.

Organisation

Dorset Community Action is both a Rural Community Council (RCC) and a Council for Voluntary Service (CVS). It has a Board of Trustees of up to fifteen members. Trustees may co-opt up to five persons who are willing to be Trustees, including one non-voting member nominated by Dorset Council.

Dorset Community Action aims to recruit a diverse range of Trustees in order to retain a balanced Board representative of the community. New procedures introduced in 2012 ensure that all candidates for Trusteeship offer relevant skills and knowledge to the Board. In the case of elected Trustees, all nominees are requested to attend an informal meeting with the Chair of the Trustees, observe a Board meeting and can meet with senior staff before making a decision on whether to join. All Trustees are required to sign a declaration of eligibility and a conflict of interest form. Dorset Community Action maintains a register, which lists, for each Board member, any business or personal interests which could conflict with Dorset Community Action’s interests. Entries are reviewed annually and the register is available for inspection. On appointment, Trustees are provided with documents including a copy of the Governing Document of the Charity and copies of the last audited accounts and Board minutes.

Trustees of Dorset Community Action:

DCA Annual Report and Accounts 2020-2021 11

Dorset Community Action Report of the Trustees for Year Ended 31[st] March 2021

The Board of Trustees meet every quarter, though the Board can arrange additional meetings to ensure that their duties are fulfilled. A Finance and General Purpose Committee was established by the Board in September 2016, renamed as Finance and Operations Committee in 2020, to maintain an overview of, and to provide advice to it, regarding the financial and administrative affairs for the charity. This Committee also meets on a quarterly basis with additional meetings held when necessary. A Chief Executive is appointed by the Trustees to manage the day-to-day operations of the charity, and implement the strategies agreed by the Board. The Chair and Chief Executive meet and communicate regularly.

All Trustees give their time freely and none of the Trustees receive remuneration or other benefit from their work with the charity. See note 12 for travel expenses paid to Trustees in 2020/21. In the current year no related party transactions were reported.

The charity is a founder member of ACRE (Action with Communities in Rural England), which is the national network of RCCs, and a full member of the National Association for Voluntary and Community Action (NAVCA). Through these networks, Dorset Community Action influences the development of national policy and practice.

Across Bournemouth, Dorset and Poole, Dorset Community Action participates in many partnerships within the voluntary and statutory sectors, wherever that benefits communities or voluntary organisations.

Staff and Premises

Working from its registered office at the Little Keep in Dorchester, Dorset Community Action also runs and manages the Community Learning and Resource Centre in Wimborne town centre. The total number of paid employees as at 31[st] March 2021 was 7 full-time and 12 part-time.

The pay for all staff is reviewed annually and normally increased in accordance with the rate of average earnings. Pay scales for all staff are set on a similar level to other RCCs’ across the country and benchmarked against the NJC pay scales.

Investment Policy

There are no restrictions on the charity’s power to invest. The investment strategy is set by the Trustees to take account of the demands for funds. The current policy is to invest surplus cash funds for short periods with major banking institutions as cash deposits.

DCA Annual Report and Accounts 2020-2021 12

Dorset Community Action Report of the Trustees for Year Ended 31[st] March 2021

Reserves Policy

The reserves of the charity are those that are freely available to be spent in pursuing the charity’s objects. The free reserves of the charity at the year-end were:


Total reserves

Less: Restricted funds


Free reserves
 2021
2020
233,997 209,830
(2,075)
(4,337)


231,922
205,453

This represents 8 months recurring general funds expenditure (2020: 7 months).

The Trustees consider that the charity needs to maintain free reserves at a minimum of 4 and a maximum of 9 months core expenditure to provide the organisation with adequate financial stability and the means for it to meet its charitable objectives, commitments and as a contingency cushion against fluctuations of income. The Trustees will continue to keep this under annual review.

Going Concern

The Trustees have prepared the accounts on a going concern basis and consider this basis is appropriate for twelve months from the date of signing the financial statements.

Risk Management

The Trustees have a risk management strategy in place which comprises:

This work has identified that financial sustainability is the major risk for the charity. Key elements in the management of financial risk are regular monitoring of current funding contracts, early identification of any problems with delivery of outcomes, and regular communication with funders.

Attention has also been focussed on future funding and ensuring that DCA chooses the right direction and strategy to match a changing operating environment by the creation of a strategic plan which includes involvement from staff, trustees and stakeholders.

The Trustees have requested an one-off actuarial valuation of the Charity’s element of Dorset Council Pension Scheme. The valuation was carried out by Bond Dickenson in November 2021. The scheme is currently in surplus and the Trustees are in discussion with the Dorset Council Pension Scheme managers and plan to enter into a deferred debt agreement when the final scheme member retires.

DCA Annual Report and Accounts 2020-2021 13

Specific areas of future financial risk resulting from the changes in local authorities, the move to a tending process, and ongoing budget cuts include:

Grant Making

All the funds administered in grants by the charity are governed by procedures and limits laid down and agreed in advance between the charity and those partners funding the grant schemes.

Representatives of partners always play an active role in the decision-making. The charity will not pay any grants in advance of receipts of funds of partners without the funder’s permission.

Financial Review

The results for the year and the financial position of the charity are shown in the attached financial statements.

In summary, the Charity’s total income for the year was £623,051 (2020 - £639,021) of which £484,839 related to restricted project income (2020 - £498,166). Total expenditure for the year was £598,884 (2020 - £677,918) of which £416,943 related to restricted project expenditure (2020 - £452,215).

The net movement in unrestricted funds for the year was a surplus of £26,469 (2020 – deficit £7,386) resulting from a £20,371 surplus on general reserves, a surplus on £3,098 on the designated fund, Community Learning and Resource Centre and a surplus on the Dilapidation Fund via a transfer of funds of £3,000 from the general fund. The carried forward balance on unrestricted funds of £231,922 (2020 - £205,453) forms the general reserves of the charity.

The net movement in restricted funds was a deficit of £2,302 (2020 – deficit of £31,511). The carried forward balance on restricted funds was a surplus of £2,075 (2020 – £4,377).

The investments produced a return of 0.11% on the cash placed on deposit. This is seen as an acceptable return in the current economic climate.

Plans for Future Periods

Following our 2020 strategic review, which outlined three key themes of focus over the next three years of: Health and Wellbeing, Low Carbon, and Community Economic Development, we are putting in place plans to deliver on this by developing new income streams as public-sector funding reduces, in a changed operating environment post Covid-19. This includes development of our training offer through our Training Academy, and establishing the Seed to Plate project developing community growing spaces.

DCA Annual Report and Accounts 2020-2021 14

Dorset Community Action Report of the Trustees for Year Ended 31[st] March 2021

Extract from the DCA Business Plan – 4 supporting “Pillars” are set out including developing a DCA Academy (umbrella for training), looking for partnerships and to deepen relationships across the third sector (“Better Together”), acquiring new “Skills and Capability” within DCA and to seek “New additional Ways of Funding”

With the lasting impact of Covid-19 restrictions on trading for CLaRC ongoing, we will continue to put in place a lower operating cost model and be pivoting to deliver new services from this building to meet changing community need. With the support of a £5000 grant from Talbot Village Trust, we have also invested in replacing the two ageing boilers that power the Centre’s heating system, and upgraded heating system controls, with which we are anticipating making significant savings on our future running costs.

Finally, now that home working and online delivery of our core services have been firmly established, and with the technology in place for staff to work efficiently from home, we envisage continued delivery of our core services in this way. We will continue to develop this digital offer, and DCA membership offer into the coming year.

DCA Annual Report and Accounts 2020-2021 15

Dorset Community Action Report of the Trustees for Year Ended 31[st] March 2021

Trustees’ responsibilities in relation to the financial statements

The charity Trustees (who are also the directors of Dorset Community Action for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 (“FRS 102”).

Company law requires the charity Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements we are required to: -

The Trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable us to ensure that the financial statements comply with the Companies Act 2006. We are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of disclosure to auditor

In so far as the Trustees are aware at the time of approving our Trustees’ Annual Report:

DCA Annual Report and Accounts 2020-2021 16

Dorset Community Action Report of the Trustees for Year Ended 31[st] March 2021

Small Company Provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

The auditors, Ward Goodman, will be proposed for reappointment at the forthcoming Annual General Meeting.

Approved by the Trustees on and signed on their behalf by

………………………. S Wraw (Chair)

10th December 2021 Date: ……………………….

DCA Annual Report and Accounts 2020-2021 17

Dorset Community Action Report of the Independent Auditors to the Trustees for the year ended 31 March 2021

Opinion

We have audited the financial statements of Dorset Community Action (the 'charitable company') for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Key audit matters

The impact of COVID-19 on the UK economy has been significant and in line with all UK businesses, this charitable company has taken steps to address the issues arising from the pandemic, as the pandemic spread across the UK.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

DCA Annual Report and Accounts 2020-2021 18

Dorset Community Action Report of the Independent Auditors to the Trustees for the year ended 31 March 2021

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities Act 2011 requires

us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

DCA Annual Report and Accounts 2020-2021 19

Dorset Community Action Report of the Independent Auditors to the Trustees for the year ended 31 March 2021

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the

Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Section 145 of the Charities Act 2011 and regulations made under Section 154 of that Act. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

DCA Annual Report and Accounts 2020-2021 20

Dorset Community Action Report of the Independent Auditors to the Trustees for the year ended 31 March 2021

Ian M Rodd FCA FCCA (Senior Statutory Auditor) Ward Goodman Audit Services Ltd Chartered Accountant & Statutory Auditor 4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

Date: …………………………..

DCA Annual Report and Accounts 2020-2021 21

Dorset Community Action Statement of Financial Activities for the Year Ended 31 March 2021

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 50 - 50 49
Charitable activities 6
Charitable Activities 123,795 484,839 608,634 610,033
Other trading activities 4 14,170 - 14,170 27,853
Investment income 5 197 - 197 1,086
Total 138,212 484,839 623,051 639,021
EXPENDITURE ON
Raising funds 7 1,413 - 1,413 942
Charitable activities 8
Charitable Activities 180,528 416,943 597,471 676,976
Total 181,941 416,943 598,884 677,918
NET INCOME/(EXPENDITURE) (43,729) 67,896 24,167 (38,897)
Transfers between funds 20 70,198 (70,198) - -
Net movement in funds 26,469 (2,302) 24,167 (38,897)
RECONCILIATION OF FUNDS
Total funds brought forward 205,453 4,377 209,830 248,727
TOTAL FUNDS CARRIED FORWARD 231,922 2,075 233,997 209,830

DCA Annual Report and Accounts 2020-2021 22

Dorset Community Action Balance Sheet 31 March 2021

Company registration number: 3320011

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
FIXED ASSETS
Intangible assets 15 1,883 - 1,883 3,296
CURRENT ASSETS
Debtors 17 16,434 33,308 49,742 24,428
Cash at bank 250,548 20 250,568 226,970
266,982 33,328 300,310 251,398
CREDITORS
Amounts falling due within one year 18 (36,943) (31,253) (68,196) (44,864)
NET CURRENT ASSETS 230,039 2,075 232,114 206,534
TOTAL ASSETS LESS CURRENT
LIABILITIES 231,922 2,075 233,997 209,830
NET ASSETS 231,922 2,075 233,997 209,830
FUNDS 20
Unrestricted funds 231,922 205,453
Restricted funds 2,075 4,377
TOTAL FUNDS 233,997 209,830

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.

The trustees acknowledge their responsibilities for

DCA Annual Report and Accounts 2020-2021 23

Dorset Community Action Balance Sheet – continued 31 March 2021 Company registration number: 3320011

These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 10th December 2021

............................................. P Longdin - Trustee

DCA Annual Report and Accounts 2020-2021 24

Dorset Community Action Cash Flow Statement for the Year Ended 31 March 2021

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Purchase of intangible fixed assets
Interest received
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end of the
reporting period		 2021
2020
£
£
23,401
(73,760)
23,401
(73,760)
-
(4,238)
197
1,086
197
(3,152)
23,598
(76,912)
226,970
303,882
250,568
226,970

DCA Annual Report and Accounts 2020-2021 25

Dorset Community Action Notes to the Cash Flow Statement for the Year Ended 31 March 2021

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

2021
£
Net income/(expenditure) for the reporting period (as per
the Statement of Financial Activities)
24,167
Adjustments for:
Depreciation charges
1,413
Interest received
(197)
Increase in debtors
(25,314)
Increase/(decrease) in creditors
23,332

Net cash provided by/(used in) operations
23,401		 2020
£
(38,897)
942
(1,086)
(887)
(33,832)
(73,760)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.20 Cash flow At 31.3.21
£ £ £
Net cash
Cash at bank and in hand 226,970 23,598 250,568
226,970 23,598 250,568
Total 226,970 23,598 250,568

DCA Annual Report and Accounts 2020-2021 26

Dorset Community Action Notes to the Financial Statements for the Year Ended 31 March 2021

1. LEGAL FORM

The charity is a private company limited by guarantee and with no share capital and incorporated in England and Wales The guarantors are the members whose liability in the event of a winding up is limited to £1 each. There were 234 members at the balance sheet date (2020: 180 members). The registered office can be found on page 2 of these financial statements.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of the account on a going concern basis

The charity reported incoming resources of £623,051 and net expenditure of £598,884 leading to net income in the year of £24,167. The trustees are of the view that the steps taken to reduce running costs and improve operational efficiencies, in addition to a review of the business strategy for the centre, have secured the immediate future of the charity for the next 12 months and as such the financial statements are prepared on a going concern basis.

Incoming resources

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Donated assets are included in the Statement of Financial Activities on a receivable basis based on the estimated value of the assets to the charity.

Funding received is included as income from activities in furtherance of the charity's objectives, but included in the restricted funds where the grant is specific to a particular project. Income is deferred only where the donor has specified that the project expenditure should be expenditure in a future accounting period.

Grants

Grants (including government grants) shall be recognised in profit or loss on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate.

Interest receivable

Interest of funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

DCA Annual Report and Accounts 2020-2021 27

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

2. ACCOUNTING POLICIES - continued

Debtors

Funding Receivable and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

Cash

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Grants payable are charged in the year when the offer is conveyed to the recipient, except in cases where the offer is conditional and the condition remains in the control of the charity. Grants offered subject to such conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.

Creditors

Creditors and provisions are recognised where the charity has the present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Operating Leases

The charity classifies the lease of printing and copier equipment as operating leases: the title to the equipment remains with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

Governance costs

Governance costs are allocated to restricted fund projects in accordance with amounts agreed with funding providers. These costs are shown as reallocation of internal expenses.

Allocation and apportionment of costs

Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

DCA Annual Report and Accounts 2020-2021 28

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

2. ACCOUNTING POLICIES - continued

Intangible fixed assets

All assets with a cost in excess of £2,000 are capitalised.

Fixed assets are depreciated over the estimated useful economic life in equal annual instalments at the following rates:

Computer Software - 33%

Tangible fixed assets

All assets with a cost in excess of £2,000 are capitalised with the exception as noted below.

Project specific equipment purchases are mostly funded directly by the fund provider at the start of the project and are not capitalised as the items may be returned to the fund provider or given to the project.

Fixed assets are depreciated to residual value over their estimated useful economic life in equal annual instalments at the following rates:

Fixtures, fittings and equipment - 25% IT equipment - 50%

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Restricted funds

Restricted funds are funds that can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The cost of raising and administering such funds are charged against the specific fund. With the agreement of the fund provider, restricted funds can roll forward brought forward balances for use as income in the next financial year. The aim and use of each restricted fund is set out in the notes to the financial statements.

Designated funds

Fund accounting

Designated funds are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects. The aim and use of each designated fund is set out in the notes to the financial statements.

Unrestricted funds

These are funds which can be used in accordance with the charitable objects at the discretion of the trustees and which have not been designated for other purposes.

DCA Annual Report and Accounts 2020-2021 29

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

The Charity also operates a defined benefits pension scheme. The scheme is a multiemployer scheme where it is not possible, in the normal course of events, to identify on a consistent and reasonable basis, the share of underlying assets and liabilities belonging to individual participating employers. Therefore, as required by FRS, the charity accounts for this scheme as if it were a defined contribution scheme. The amount charged to the Statement of Financial Activities represents contributions payable to the scheme in respect of the accounting period.

Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are measured at amortised cost using the effective interest method.

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provision are normally recognised at their settlement amount after allowing for any trade discounts due.

3. DONATIONS AND LEGACIES

3. DONATIONS AND LEGACIES
2021 2020
£ £
Donations 50 49
4. OTHER TRADING ACTIVITIES
2021 2020
£ £
Consultancy and training 8,533 18,027
Other trading income 4,258 6,311
Membership and advertisement 1,379 3,515
14,170 27,853

DCA Annual Report and Accounts 2020-2021 30

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

5.
INVESTMENT INCOME
Interest receivable - trading
6.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Charitable Activities
Grants received, included in the above, are as follows:
Incoming grants
7.
RAISING FUNDS
Other trading activities
Depreciation
8.
CHARITABLE ACTIVITIES COSTS
Unrestricted Restricted
Funds
Funds
£
£
Employee Costs:
Salaries
100,828
338,302
Payroll charges
2,331
-
Recruitment
699
848
Training & conference costs
130
-
Premises related expenses
17,362
2,631
Transport related expenses
534
1,160
Supplies and services
26,969
74,002
VAT paid to HMRC
2,974
-
Governance costs:
Salaries
17,943
-
Other costs
10,757
-
Total
180,528
416,943		 2021
£
197
2021
£
608,634
2021
£
608,634
2021
£
1,413
Total
Funds
2021
£
439,131
2,331
1,547
130
19,993
1,695
100,971
2,974
17,943
10,757
597,471		 2020
£
1,086
2020
£
610,033
2020
£
610,033
2020
£
942
Total
Funds
2020
£
446,891
2,797
3,063
746
31,917
7,966
150,366
6,236
18,342
8,652
676,976

DCA Annual Report and Accounts 2020-2021 31

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

9. GRANTS PAYABLE

GRANTS PAYABLE
2021 2020
£ £
Charitable Activities 3,800 9,280
The total grants paid to institutions during the year was as follows:
2021 2020
£ £
Grants to institutions 3,800 9,280

10. SUPPORT COSTS

SUPPORT COSTS
Governance
Finance
costs		 Totals
£ £ £
Charitable Activities 25 28,700 28,725

11. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2021 2020
£ £
Auditors' remuneration 4,200 4,920
Computer software amortisation 1,413 942

12. TRUSTEES' REMUNERATION AND BENEFITS

There were no Trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

During the year no Trustees received any amount for reimbursed travel and conference expenses (2020: £406 to two Trustees). The charity has paid premiums of £865 (2020: £532) to provide £2 million of indemnity insurance for the Trustees.

DCA Annual Report and Accounts 2020-2021 32

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

13. STAFF COSTS

STAFF COSTS
2021 2020
£ £
Wages and salaries 402,914 406,260
Social security costs 25,407 27,922
Other pension costs 28,753 31,051
457,074 465,233

The average monthly headcount for staff was 21 (2020:22) and the average monthly number of full time equivalent employees during the year is stated in the split given below.

During the year ended 31 March 2021 a total cost of £2,827 was incurred in redundancy payments (2020: £nil).

The average monthly number of employees during the year was as follows:

Operational
Management and administering the charity		 2021
12
2
14		 2020
13
2
15

No employees received emoluments in excess of £60,000.

The key management personnel comprises of the Chief Executive and two Senior Managers. The total salary paid to key management personnel was £140,342 (2020: £140,270).

DCA Annual Report and Accounts 2020-2021 33

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted Total
funds funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 49 - 49
Charitable activities
Charitable Activities 114,832 495,201 610,033
Other trading activities 24,888 2,965 27,853
Investment income 1,086 - 1,086
Total 140,855 498,166 639,021
EXPENDITURE ON
Raising funds 942 - 942
Charitable activities
Charitable Activities 224,761 452,215 676,976
Total 225,703 452,215 677,918
NET INCOME/(EXPENDITURE) (84,848) 45,951 (38,897)
Transfers between funds 77,462 (77,462) -
Net movement in funds (7,386) (31,511) (38,897)
RECONCILIATION OF FUNDS
Total funds brought forward 212,839 35,888 248,727
TOTAL FUNDS CARRIED FORWARD 205,453 4,377 209,830

DCA Annual Report and Accounts 2020-2021 34

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

15. INTANGIBLE FIXED ASSETS
Computer
software
£
COST
At 1 April 2020 and 31 March 2021 4,238
AMORTISATION
At 1 April 2020 942
Charge for year 1,413
At 31 March 2021 2,355
NET BOOK VALUE
At 31 March 2021 1,883
At 31 March 2020 3,296
16. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1 April 2020 and 31 March 2021 17,476
DEPRECIATION
At 1 April 2020 and 31 March 2021 17,476
NET BOOK VALUE
At 31 March 2021 -
At 31 March 2020 -

DCA Annual Report and Accounts 2020-2021 35

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£ £
Funding receivable 17,313 9,631
Prepayments and accrued income 32,429 14,797
49,742 24,428
18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£ £
Trade creditors 322 -
Social security and other taxes 5,527 8,649
VAT 1,703 1,118
Other creditors 24,079 28,629
Accruals and deferred income 36,565 6,468
68,196 44,864

Income has been deferred where income has been received for projects due to start after the reporting date.

19. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2021 2020
£ £
Within one year 15,485 16,679
Between one and five years 26,858 41,575
42,343 58,254

DCA Annual Report and Accounts 2020-2021 36

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

20. MOVEMENT IN FUNDS

Net Transfers
movement between At
At 1.4.20 in funds funds 31.3.21
£ £ £ £
Unrestricted funds
General fund 202,453 (51,514) 71,885 222,824
Community Learning and Resource - 7,785 (4,687) 3,098
Centre
Dilapidation Fund 3,000 - 3,000 6,000
205,453 (43,729) 70,198 231,922
Restricted funds
Action with Communities in Rural 70 12,242 (12,307) 5
England
Building
Better		 Opportunities -
Supporting Enterprise in Dorset - 1,340 - 1,340
Big Energy Saving Network - 3,768 (3,768) -
Dorset Council - 26,865 (26,865) -
NHS Dorset Clinical Commissioning
Group - 11,189 (11,189) -
Sherborne Local Area Partnership - 1,813 (1,813) -
Big Local Funding - Big4Littlemoor 4,307 5,228 (9,535) -
Trusted Voices - 2,480 (2,480) -
Home First - 2,078 (1,348) 730
VCS Emergencies Partnership - 883 (883) -
Dorset Community Foundation - 10 (10) -
4,377 67,896 (70,198) 2,075
TOTAL FUNDS 209,830 24,167 - 233,997

DCA Annual Report and Accounts 2020-2021 37

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

20. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 59,223 (110,737) (51,514)
Community Learning and Resource Centre 78,989 (71,204) 7,785
138,212 (181,941) (43,729)
Restricted funds
Action with Communities in Rural England 42,255 (30,013) 12,242
Building
Better		 Opportunities -
Supporting Enterprise in Dorset 185,753 (184,413) 1,340
Big Energy Saving Network 12,975 (9,207) 3,768
Dorset Council 91,579 (64,714) 26,865
NHS Dorset Clinical Commissioning
Group 37,840 (26,651) 11,189
Sherborne Local Area Partnership 6,000 (4,187) 1,813
Big Local Funding - Big4Littlemoor 84,862 (79,634) 5,228
Talbot Village Trust 5,000 (5,000) -
Trusted Voices 8,571 (6,091) 2,480
Home First 5,380 (3,302) 2,078
VCS Emergencies Partnership 3,000 (2,117) 883
Dorset Community Foundation 1,624 (1,614) 10
484,839 (416,943) 67,896
TOTAL FUNDS 623,051 (598,884) 24,167

DCA Annual Report and Accounts 2020-2021 38

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

20. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.4.19 in funds funds 31.3.20
£ £ £ £
Unrestricted funds
General fund 209,839 (68,170) 60,784 202,453
Community Learning and Resource - (16,678) 16,678 -
Centre
Dilapidation Fund 3,000 - - 3,000
212,839 (84,848) 77,462 205,453
Restricted funds
Action with Communities in Rural 18 14,216 (14,164) 70
England
Building
Better
Opportunities		 -
Supporting Enterprise in Dorset 24,126 (24,126) - -
Big Energy Saving Network - 2,674 (2,674) -
Dorset Council - 31,298 (31,298) -
NHS Dorset Clinical Commissioning
Group - 12,726 (12,726) -
Sherborne Local Area Partnership - 2,354 (2,354) -
Awards for All - Supporting Dorset's
Community Buildings - 4,141 (4,141) -
Big Local Funding - Big4Littlemoor 11,744 (4,285) (3,152) 4,307
Community
Led		 Economic
Development Network - 1,902 (1,902) -
A SPOC for Bournemouth Dorset
and Poole - 3,552 (3,552) -
Integrated Volunteering - 1,499 (1,499) -
35,888 45,951 (77,462) 4,377
TOTAL FUNDS 248,727 (38,897) - 209,830

DCA Annual Report and Accounts 2020-2021 39

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

20. MOVEMENT IN FUNDS - continued

2020 Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 51,868 (120,038) (68,170)
Community Learning and Resource Centre 88,987 (105,665) (16,678)
140,855 (225,703) (84,848)
Restricted funds
Action with Communities in Rural England 41,255 (27,039) 14,216
Building
Better
Opportunities		 -
Supporting Enterprise in Dorset 157,432 (181,558) (24,126)
Big Energy Saving Network 12,975 (10,301) 2,674
Dorset Council 75,497 (44,199) 31,298
NHS Dorset Clinical Commissioning
Group 34,340 (21,614) 12,726
Sherborne Local Area Partnership 7,200 (4,846) 2,354
Awards for All - Supporting Dorset's
Community Buildings 9,590 (5,449) 4,141
Big Local Funding - Big4Littlemoor 136,840 (141,125) (4,285)
Community
Led		 Economic
Development Network 7,537 (5,635) 1,902
A SPOC for Bournemouth Dorset
and Poole 11,000 (7,448) 3,552
Integrated Volunteering 4,500 (3,001) 1,499
498,166 (452,215) 45,951
TOTAL FUNDS 639,021 (677,918) (38,897)

DCA Annual Report and Accounts 2020-2021 40

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

20. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.4.19
in funds		 funds 31.3.21
£ £ £ £
Unrestricted funds
General fund 209,839 (119,684) 132,669 222,824
Community Learning and Resource - (8,893) 11,991 3,098
Centre
Dilapidation Fund 3,000 - 3,000 6,000
212,839 (128,577) 147,660 231,922
Restricted funds
Action with Communities in Rural 18 26,458 (26,471) 5
England
Building
Better		 Opportunities -
Supporting Enterprise in Dorset 24,126 (22,786) - 1,340
Big Energy Saving Network - 6,442 (6,442) -
Dorset Council - 58,163 (58,163) -
NHS Dorset Clinical Commissioning
Group - 23,915 (23,915) -
Sherborne Local Area Partnership - 4,167 (4,167) -
Awards for All - Supporting Dorset's
Community Buildings - 4,141 (4,141) -
Big Local Funding - Big4Littlemoor 11,744 943 (12,687) -
Community
Led		 Economic
Development Network - 1,902 (1,902) -
A SPOC for Bournemouth Dorset
and Poole - 3,552 (3,552) -
Integrated Volunteering - 1,499 (1,499) -
Trusted Voices - 2,480 (2,480) -
Home First - 2,078 (1,348) 730
VCS Emergencies Partnership - 883 (883) -
Dorset Community Foundation - 10 (10) -
35,888 113,847 (147,660) 2,075
TOTAL FUNDS 248,727 (14,730) - 233,997

DCA Annual Report and Accounts 2020-2021 41

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

20. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming
Resources		 Movement
resources
expended		 in funds
£ £ £
Unrestricted funds
General fund 111,091 (230,775) (119,684)
Community Learning and Resource Centre 167,976 (176,869) (8,893)
279,067 (407,644) (128,577)
Restricted funds
Action with Communities in Rural England 83,510 (57,052) 26,458
Building
Better
Opportunities		 -
Supporting Enterprise in Dorset 343,185 (365,971) (22,786)
Big Energy Saving Network 25,950 (19,508) 6,442
Dorset Council 167,076 (108,913) 58,163
NHS Dorset Clinical Commissioning
Group 72,180 (48,265) 23,915
Sherborne Local Area Partnership 13,200 (9,033) 4,167
Awards for All - Supporting Dorset's
Community Buildings 9,590 (5,449) 4,141
Big Local Funding - Big4Littlemoor 221,702 (220,759) 943
Community
Led
Economic
Development Network 7,537 (5,635) 1,902
A SPOC for Bournemouth Dorset
and Poole 11,000 (7,448) 3,552
Integrated Volunteering 4,500 (3,001) 1,499
Talbot Village Trust 5,000 (5,000) -
Trusted Voices 8,571 (6,091) 2,480
Home First 5,380 (3,302) 2,078
VCS Emergencies Partnership 3,000 (2,117) 883
Dorset Community Foundation 1,624 (1,614) 10
983,005 (869,158) 113,847
TOTAL FUNDS 1,262,072 (1,276,802) (14,730)

DCA Annual Report and Accounts 2020-2021 42

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

20. MOVEMENT IN FUNDS - continued

PURPOSES OF DESIGNATED FUNDS

Community Learning and Resource Centre

Relates to a centre for adult and community learning in Wimborne and related income and expenditure. A transfer of £4,687 was made from the designated fund within the year.

Dilapidation Fund

Funds set aside to cover restoration of the leased office space to its original condition at the end of the lease term. The lease is due to end in 2028 with breaks granted every 5 years. A transfer of £3,000 was made from unrestricted reserves to increase the balance held in this fund at the end of the financial year to £6,000.

Action with communities in Rural England

Grant received from ACRE resulting from DEFRA's Grant Aid Investment Programme, to deliver local strategic support to rural communities enabling them to take action, to share learning on sustainable funding models and to provide access to local intelligence.

Building Better Opportunities - Supporting Enterprise in Dorset

DCA was successful in securing the Stage 2 bid of the Building Better Opportunities - Supporting Enterprise in Dorset funded by the National Lottery Community Fund and European Social Fund. The grant was given to enable target participants to overcome barriers to employment through accessible, community based support as a stepping stone into enterprise, leading to increased confidence and long- term life changes This grant is fully funded by The National Lottery Community Fund and European Fund..

Dorset Council

Strategic grant from DCC to build capacity of the VCSE sector through focused support, advice and training.

NHS Dorset Clinical Commissioning Group

Grant from CCG to provide advice, training and consultancy support for the benefit of community groups, charities and social enterprises in Dorset.

Sherborne Local Area Partnership

Dorset Community Action received funding from West Dorset District Council to provide the Sherborne Local Area Partnership with support in its operation, development and activities.

Big Local Funding - Big4Littlemoor

DCA is providing the role of a Locally Trusted Organisation to the Big4Littlemoor Partnership to support them with strategic leadership and implementation of their Big Local Plan. A grant was awarded to the partnership by the Lottery Fund which is administered by the Local Trust.

A SPOC for Bournemouth Dorset and Poole

A grant received from NHS Dorset CCG to work in partnership with CAN to develop a SPOC (Single Point of Contact) model to enhance the involvement of VCSE organisations in achieving improved health and well-being outcomes.

DCA Annual Report and Accounts 2020-2021 43

Dorset Community Action Notes to the Financial Statements – continued for the Year Ended 31 March 2021

20. MOVEMENT IN FUNDS - continued

Awards for All -Supporting Dorset's Community Buildings

A grant received from The National Lottery Community Fund to support Dorset's community buildings by developing a needs based specialist support package for community asset Trustees to ensure future sustainability.

Community Led Economic Development Network

A development grant received from The National Lottery Community Fund to engage local stakeholders and gather evidence to prepare a Stage 2 Partnerships Fund bid.

Integrated Volunteering

A grant received from NHS Dorset CCG to work in partnership with CAN (Community Action Network) and VCD (Volunteer Centre Dorset) to scope current volunteer projects that support Hospitals and Care Services across Dorset and create a plan of how support services like DCA, VCD and CAN, can help these services, in order to develop a simple volunteer passport, easier recruitment of volunteers, development of services and effective signposting for health and social care professionals.

Trusted Voices

To engage with Dorset's voluntary and community groups to support the COVID19 Trusted Voices contacts to best communicate the key messages as identified by the Dorset Health Protection Board and to report any issues identified by the community in relation to reducing COVID 19 community transmission.

Home First

To research and develop the role of the Voluntary, Community and Social Enterprise Sector in hospital discharge pathways and in the commissioning of personalised care and support for people leaving hospital.

Dorset Coronavirus Community Foundation Grant

To purchase IT equipment to aid with the effective online delivery of DCA's services to the Voluntary, Community and Social Enterprise groups.

Voluntary and Community Sector Emergencies Partnership

To improve the connection between local and national responses, particularly during times of crisis.

Transfers between funds

Transfers between funds have been used where Dorset Community Action have used core resources to fulfill the restriction on the fund.

21. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021 (2020 - £nil).

DCA Annual Report and Accounts 2020-2021 44

Dorset Community Action Notes to the Financial Statements for the Year Ended 31 March 2021

22. PENSIONS

Defined Benefit

Some longer serving employees of Dorset Community Action are active members of the Dorset Council defined benefit superannuation scheme. The employer's contribution is charged to the Statement of Financial Activities as incurred, as it is not possible, in the normal course of events, to identify the individual share of the pension scheme's underlying assets and liabilities attributable to Dorset Community Action.

The Dorset Council Pension Scheme is a multi-employer defined benefit scheme administered for the benefit of Local Authorities and other bodies and is managed in accordance with the Local Government Pension Scheme Regulations 1997. Past and present employees are covered by the provisions of the Dorset Council Pension Scheme.

Since April 2014 it has been a CARE Scheme (Career Average Revalued Earnings) so employee benefits are based on earnings received each scheme year. Pre April 2014 it was a final salary scheme and employees with pre April 2014 service will have that portion of their pension calculated on their final salary.

The employer's contribution made to the scheme in 2020/21 was £13,549 (2020: £12,068) with an employer's contribution rate of 23.6% of pensionable pay and an employee's contribution ranging from 5.8% to 6.5% pensionable pay.

An actuarial valuation of the scheme as at 31st March 2019 showed a fund deficit in the whole of the pension fund. Dorset Community Action was pooled with other small admitted bodies and a deficit recovery rate of 24.0% of payroll increasing incrementally to 26.0% over the next 3 years. Another actuarial valuation of the scheme is due in April 2023.

Defined Contribution

The charitable company operates two defined contribution pension schemes for its employees, one being with Dorset Council which is now closed to new employees, and the other with Friends Provident. The assets of the scheme are held separately from those of the charity.

Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Dorset Community Action pays a contribution of 6% into the Friends Provident scheme and acts as an agent in collecting and paying over employee pension contributions. DCA's staging date for auto-enrolment was 1st May 2017 and those qualifying staff not already in the Friends Provident Scheme were enrolled into the scheme with DCA paying 6% employers contribution.

The contributions made for the accounting period are treated as an expense and were £21,017 (2020: £18,983).

DCA Annual Report and Accounts 2020-2021 45