2022-03-31-accounts - Dorset Community Action

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CONTENTS		PAGE
Legal and Administration	Information	1 —2
Trustees Report		3 —15
Independent Examiner's	Report	16
Statement of Financial Activities
Balance Sheet		18—19
Statement of Cash Flows		20 —21
Notes to the Financial Statements		22-41

Charity	Registration	Registration	Registration	Registration	Number:	Number:		1060910
Company		Registration				Number:		3320011
VAT Registration				Number:				936666678
Company		Secretary:						Alex Picot
Principal	Address				and Registered		Office:	The Little Keep
								Barrack Road
								Dorchester
								Dorset DT1 1SQ
Telephone		Number:						01305250921
Website:								www. dorsetcommunityaction.				org.uk
Professional			Advisors
Independent			Examiners					Ward Goodman
								4 Cedar Park
								Cobham Road
								Ferndown Industrial			Estate
								Wimbo me
								Dorset BH21		7SF
Bankers:								National Westminster			Bank	PLC
								49 South Street
								Dorchester
								Dorset DT1 1DW
								COLA Investment		Management			Ltd
								COIF Charities	Funds
								80 Cheapside
								London EC2V		6DZ

Recovery Management		Health 8 Safety
Reopening Safely		Restarting your Business
Government Updates		Fundraising
Safeguarding P&P Support		Marketing
Village Hall & Community	Buildings Support	Trustee Support

						2022	2021
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes	2	2		2
INCOME AND ENDOWMENTS		FROM
Donations and legacies			3	1,483		1,483	50
Charitable activities
Charitable Activities				104,070	584,875	688,945	608,634
Other trading activities Investment income			4 5	28,689 92		28,689 92	14,170 197
Total				134,334	584,875	719,209	623,051
EXPENDITURE ON
Raising funds			7	1,413		1,413	1,413
Charitable activities			8
Charitable Activities				183,285	474,132	657,417	597,471
Total				184,698	474,132	658,830	598,884
NET INCOME/(EXPENDITURE)				(50,364)	110,743	60,379	24,167
Transfers between funds			20	81,246	(81,246)
Net movement in funds				30,882	29,497	60,379	24,167
RECONCILIATION OF FUNDS
Total funds brought	forward			231,922	2,075	233,997	209,830
TOTAL FUNDS CARRIED FORWARD				262,804	31,572	294,376	233,997

				2022	2021
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes		2		P.
FIXED ASSETS
Intangible assets	15	470		470	1,883
CURRENT ASSETS
Debtors	17	39,602	13,737	53,339	49,742
Cash at bank		290,560	38,780	329,340	250,568
		330,162	52,517	382,679	300,310
CREDITORS
Amounts falling due within one year	18	(67,828)	(20,945)	(88,773)	(68,196)
NET CURRENT ASSETS		262,334	31,572	293,906	232,114
TOTAL ASSETS LESSCURRENT	LIABILITIES	262,804	31,572	294,376	233,997
NET ASSETS		262,804	31,572	294,376	233,997
FUNDS	20
Unrestricted funds				262,804	231,922
Restricted funds				31,572	2,075
TOTAL FUNDS				294,376	233,997

		Do	rset Community Actio	n
			Cash Flow Statement
		for the	Year Ended 31 March	2022
				2022	2021
		Notes		2
Cash flows from operating activities Cash generated from operations			1	78,680	23,401
Net cash provided	by operating activities			78,680	23,401
Cash flows from Interest received	investing	activities		92	197
Net cash provided	by investing activities			92	197
Change in cash in the reporting	and cash period	equivalents		78,772	23,598
Cash and cash beginning ofthe	equivalents at the reporting period			250,568	226,970
Cash and cash equivalents ofthe reporting period		at the end		329,340	250,568

RECONCILIATION	OF NET IN	COME TO NET CASH FLOW FR	OM OP	ERATING ACTI	VITIES
				2022	2021
				2
Net income for the Financial Activities)	reporting	period (as per the Statement	of	60,379	24,167
Adjustments for: Depreciation charges				1,413	1,413
Interest received				(92)	(197)
Increase in debtors				(3,597)	(25,314)
Increase in creditors				20,577	23,332
Net cash provided	by operatio	ns		78,680	23,401

ANALYSIS OF CHANGES IN NET FUND	S
	At 1.4.21	Cash flow	At 31.3.22
	2
Net cash
Cash at bank and in hand	250,568	78,772	329,340
	250,568	78,772	329,340
Total	250,568	78,772	329,340

at their settle	ment amount after allowing for any trade	discounts due.
DONATIONS	AND LEGACIES
		2022	2021
			2
Donations		1,483	50
OTHER TRADING ACTIVITIES
		2022	2021
		2
Consultancy Other trading Membership	and training income and advertisement	25,915 31 2,743	8,533 4,258 1,379
		28,689	14,170
INVESTMENT INCOME
		2022	2021
			2
Interest receivable - trading		92	197

INCOME	FRO	M	CHARIT	ABLE ACTIV	ITIES
						2022	2021
				Activity		2
Income from		CLARC		Charitable	Activities	70,383	32,027
Grants				Charitable	Activities	618,562	576,607
						688,945	608,634
Grants received,			included	in the above,	are as follows:
						2022	2021
Incoming	grants					618,562	576,607
RAISING	FUNDS
Other trading		activities				2022	2021
						2
Depreciation						1,413	1,413

CHARITABLE ACTIVITIES COST	S
			Total	Total
	Unrestricted	Restricted	Funds	Funds
	Funds	Funds	2022	2021
	2	2	2	2
Employee Costs: Salaries	96,715	372,098	468,813	439,131
Payroll charges Recruitment	2,853 398	275	2,853 673	2,331 1,547
Training it conference costs	1,001		1,001	130
Premises related expenses Transport related expenses Supplies and services VAT paid to HMRC	30,232 1,227 18,223 9,066	1,027 1,800 98,932	31,259 3,027 117,155 9,066	19,993 1,695 100,971 2,974
Governance costs:
Salaries	17,653		17,653	17,943
Other costs	5,917		5,917	10,757
Total	183,285	474,132	657,417	597,471

GRANTS PAYABLE
					2022	2021
					2	2
Charitable Activities					39,792	3,800
The total grants paid	to institutions		during the year was as	follows:	2022	2021
NEST Weymouth CIC					15,000
Bincombe Valley Primary School Other grants below 22000					5,375 19,417	3,800
					39,792	3,800
SUPPORT COSTS
					Governance
				Finance	costs	Totals
				2		2
Charitable Activities				22	23,571	23,593
NET INCOME/(EXPENDITURE)
Net income/expenditure		is stated	after charging/(crediting):
					2022	2021
					2	2
Auditor fees						4,200
Independent examiner fees Accounts preparation fee Computer software amortisation					1,750 1,400 1,413	1,325 1,413

	for the Year Ende	d 31 March 2022
13.	STAFF COSTS
		2022	2021
		2	2
	Wages and salaries Social security costs Other pension costs	431,708 28,540 26,219	402,914 25,407 28,753
		486,467	457,074

					2022	2021
Operational					13	12
Management	and	administering	the	charity	2	2
					15	14

	Dorset Community Action Notes to the Financial Statements —continued for the Year Ended 31 March 2022	Dorset Community Action Notes to the Financial Statements —continued for the Year Ended 31 March 2022	Dorset Community Action Notes to the Financial Statements —continued for the Year Ended 31 March 2022
14.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
			2		2
	INCOME AND ENDOWMENTS	FROM
	Donations and legacies		50		50
	Charitable activities
	Charitable Activities		123,795	484,839	608,634
	Other trading activities Investment income		14,170 197		14,170 197
	Total		138,212	484,839	623,051
	EXPENDITURE ON
	Raising funds		1,413		1,413
	Charitable activities
	Charitable Activities		180,528	416,943	597,471
	Total		181,941	416,943	598,884
	NET INCOME/(EXPENDITURE)		(43,729)	67,896	24,167
	Transfers between funds		70,198	(70,198)
	Net movement in funds		26,469	(2,302)	24,167
	RECONCILIATION OF FUNDS
	Total funds brought forward		205,453	4,377	209,830
	TOTAL FUNDS CARRIED FORWARD		231,922	2,075	233,997

					Computer
					software
	COST
	At 1 April 2021 and 31 March 2022				4,238
	AMORTISATION
	At 1 April 2021 Charge for year				2,355 1,413
	At 31 March	2022			3,768
	NET BOOK	VALUE
	At 31 March	2022			470
	At 31 March	2021			1,883
16.	TANGIBLE	FIXEDASSETS
					Fixtures
					and
					fittings
	COST
	At 1 April 2021 and 31		March 2022		17,476
	DEPRECIATION
	At 1 April 2021 and 31		March 2022		17,476
	NET BOOK	VALUE
	At 31 March	2022
	At 31 March	2021
17.	DEBTORS:	AMOUNTS	FALLING DUE WITHIN ONE YEAR
				2022	2021
				2
	Funding receivable Prepayments and accrued income			40,820 12,519	17,313 32,429
				53,339	49,742

		2022	2021
			2
Trade creditors			322
Social security and other taxes VAT		9,979 4,207	5,527 1,703
Other creditors		16,877	24,079
Accruals and deferred	income	57,710	36,565
		88,773	68,196

Minimum lease payments under non-cancellable ope	rating leases fall due as follows:
	2022	2021
		2
Within one year Between one and five years	15,160 11,474	15,485 26,858
	26,634	42,343

MOVEMENT IN FU	ND	S
						Net	Transfers
						movement	between	At
					At 1.4.21	in funds	funds	31.3.22
					2	2
Unrestricted funds
General fund					222,824	(73,421)	86,690	236,093
Community Learning		and	Resource		3,098	23,057	(8,444)	17,711
Centre
Dilapidation Fund					6,000		3,000	9,000
					231,922	(50,364)	81,246	262,804
Restricted funds
Action with Communities			in	Rural		12,489	(12,494)
England
Building Better	Opportunities
Supporting Enterprise		in Dorset			1,340	4,206		5,546
Big Energy Saving Dorset Council	Network					3,518 14,392	(3,518) (14,392)
NHS Dorset Clinical		Commissioning				10,665	(10,665)
Group Big Local Funding Trusted Voices	—Big4Littlemoor					25,703 5,845	(10,116) (5,845)	15,587
Home First					730	3,299	(4,029)
VCS Emergencies	Partnership					444	(444)
Covid Recovery						13,310	(13,310)
Community Oven						881		881
Summer in Dorset						20		20
Abri						5,134		5,134
JP Morgan —GoGreen Arnold Clark						13 189		13 189
Health Inequalities						10,635	~6,433)	4,202
					2,075	110,743	(81,246)	31,572
TOTAL FUNDS					233,997	60,379		294,376

Net movement in fu	n	ds, i	ncluded in	the above are a	s follows:
					Incoming	Resources	Movement
					resources	expended	in funds
							2
Unrestricted funds
General fund					40,699	(114,120)	(73,421)
Community Learning		and	Resource	Centre	93,635	(70,578)	23,057
					134,334	(184,698)	(50,364)
Restricted funds
Action with Communities			in Rural England		42,255	(29,766)	12,489
Building Better		Opportunities
Supporting Enterprise in Dorset Big Energy Saving Network Dorset Council					195,840 12,975 45,790	(191,634) (9,457) (31,398)	4,206 3,518 14,392
NHS Dorset Clinical		Commissioning		Group	36,057	(25,392)	10,665
Big Local Funding Trusted Voices	—Big4Littlemoor				109,126 19,762	(83,423) (13,917)	25,703 5,845
Home First					18,828	(15,529)	3,299
VCS Emergencies Covid Recovery	Partnership				1,500 45,000	(1,056) (31,690)	444 13,310
Community Oven					16,000	(15,119)	881
Summer in Dorset					2,170	(2,150)	20
Abri					8,454	(3,320)	5,134
JP Morgan - GoGreen Arnold Clark					868 1,000	(855) (811)	13 189
Health Inequalities					29,250	(18,615)	10,635
					584,875	(4~74,132	110,743
TOTAL FUNDS					719,209	(658,830)	60,379

Comparatives for	mov	ement	in f	unds
						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)
England
Building Better Opportunities Supporting Enterprise in Dorset Big Energy Saving Network Dorset Council						1,340 3,768 26,865	(3,768) (26,865)	1,340
NHS Dorset Clinical		Commissioning				11,189	(11,189)
Group Sherborne Local Area		Partnership				1,813	(1,813)
Big Local Funding Trusted Voices	- Big4Littlemoor				4,307	5,228 2,480	(9,535) (2,480)
Home First						2,078	(1,348)	730
VCS Emergencies Dorset Community	Partnership Foundation					883 10	(883) ~10)
					4,377	67,896	(70,198)	2,075
TOTAL FUNDS					209,830	24,167		233,997

Comparative net movement in funds follows:	(for the year en	ded 31 March 2021)	, included in the	above are a
		Incoming	Resources	Movement
		resources	expended	in funds
		2	2
Unrestricted funds
General fund		59,223	(1 10,737)	(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 Big Energy Saving Network Dorset Council		185,753 12,975 91,579	(184,413) (9,207) (64,714)	1,340 3,768 26,865
NHS Dorset Clinical Commissioning Sherborne Local Area Partnership	Group	37,840 6,000	(26,651) (4, 1 87)	11,189 1,813
Big Local Funding —Big4Littlemoor Talbot Village Trust Trusted Voices		84,862 5,000 8,571	(79,634) (5,000) (6,091)	5,228 2,480
Home First		5,380	(3,302)	2,078
VCS Emergencies Partnership Dorset Community Foundation		3,000 1,624	(2,117) ~1,614)	883 10
		484,839	(416,943)	67,896
TOTAL FUNDS		623,051	(598,884)	24,167

A current year 12 m	onth	s and	prior	year 12	months combin	ed position is	as follows:
						Net	Transfers
						movement	between	At
					At 1.4.20	in funds	funds	31.3.22
						2
Unrestricted funds
General fund					202,453	(124,935)	158,575	236,093
Community Learning		and	Resource			30,842	(13,131)	17,711
Centre
Dilapidation Fund					3,000		6,000	9,000
					205,453	(94,093)	151,444	262,804
Restricted funds
Action with Communities			in	Rural	70	24,731	(24,801)
England
Building Better Opportunities Supporting Enterprise in Dorset Big Energy Saving Network Dorset Council						5,546 7,286 41,257	(7,286) (41,257)	5,546
NHS Dorset Clinical		Commissioning				21,854	(21,854)
Group Sherborne Local Area Partnership Big Local Funding - Big4Littlemoor Trusted Voices					4,307	1,813 30,931 8,325	(1,813) (19,651) (8,325)	15,587
Home First						5,377	(5,377)
VCS Emergencies Dorset Community Covid Recovery Community Oven Summer in Dorset	Partnership Foundation					1,327 10 13,310 881 20	(1,327) (10) (13,310)	881 20
Abri						5,134		5,134
JP Morgan - GoGreen Arnold Clark						13 189		13 189
Health Inequalities						10,635	~6,433)	4,202
					4,377	178,639	(151,444)	31,572
TOTAL FUNDS					209,830	84,546		294,376

A current year 12 months and prior above are as follows:	year 12 months	combined net movem	ent in funds, i	ncluded in th
		Incoming	Resources	Movement
		resources	expended	in funds
		2		2
Unrestricted funds
General fund		99,922	(224,857)	(124,935)
Community Learning and Resource	Centre	172,624	(141,782)	30,842
		272,546	(366,639)	(94,093)
Restricted funds Action with Communities in Rural England		84,510	(59,779)	24,731
Building Better Opportunities Supporting Enterprise in Dorset Big Energy Saving Network Dorset Council NHS Dorset Clinical Commissioning Sherborne Local Area Partnership Big Local Funding - Big4Littlemoor Talbot Village Trust Trusted Voices Home First VCS Emergencies Partnership Dorset Community Foundation Covid Recovery Community Oven Summer in Dorset Abri JP Morgan —GoGreen Arnold Clark Health Inequalities	Group	381,593 25,950 137,369 73,897 6,000 193,988 5,000 28,333 24,208 4,500 1,624 45,000 16,000 2,170 8,454 868 1,000 29,250	(376,047) (18,664) (96,112) (52,043) (4,1 87) (163,057) (5,000) (20,008) (18,831) (3,173) (1,614) (31,690) (15,119) (2,1 50) (3,320) (855) (811) (18,615)	5,546 7,286 41,257 21,854 1,813 30,931 8,325 5,377 1,327 10 13,310 881 20 5,134 13 189 10,635
		1,069,714	(891,075)	178,639
TOTAL FUNDS		1,342,260	(1,257,714)	84,546