2023-03-31-accounts - Dorset Community Action

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CONTENTS		PAGE
Legal and Administration	Information	1 —2
Trustees Report		3 —17
Independent Examiner's	Report	18
Statement of Financial Activities		19
Balance Sheet		20 —21
Statement ofCash Flows		22-23
Notes to the Financial Statements		24-44

Cost of Living Crisis Support		Fundraising	Fundraising
Safeguarding P&P Support		Project	Management
Village Hall &Community Buildings	Support	Trustee	Support
Low Carbon Support		Health	Inequalities

	for the Y	ear Ended	31 March 20	23
					2023	2022
			Unrestricted	Restricted	Total	Total
		Notes	funds	funds f	fundsf	fundsf
INCOME AND ENDOWMENTS	FROM
Donations and legacies		3	312		312	1,484
Charitable activities		6
Charitable Activities			96,342	460,032	556,374	688,945
Other trading activities		4	22,651		22,651	28,688
Investment income		5	1,441		1,441	92
Total			120,746	460,032	580,778	719,209
EXPENDITURE ON
Raising funds			470		470	1,413
Charitable activities
Charitable Activities			192,344	414,042	606,386	657,417
Total			192,814	414,042	606,856	658,830
NET INCOME/(EXPENDITURE)			(72,068)	45,990	(26,078)	60,379
Transfers between funds		20	65,281	~65,281)
Net movement in funds			(6,787)	(19,291)	(26,078)	60,379
RECONCILIATION OF FUNDS
Total funds brought forward			262,804	31,572	294,376	233,997
TOTAL FUNDS CARRIED FORWARD			256,017	12,281	268,298	294,376

					2023	2022
			Unrestricted	Restricted	Total	Total
		Notes	funds	fundsf	funds	fundsf
FIXEDASSETS
Intangible assets		15				470
CURRENT ASSETS
Debtors		17	27,649	25,511	53,160	53,339
Cash at bank			266,708	4,879	271,587	329,340
			294,357	30,390	324,747	382,679
CREDITORS
Amounts falling due within	one year	18	(38,340)	(18,109)	(56,449)	(88,773)
NET CURRENT ASSETS			256,017	12,281	268,298	293,906
TOTAL ASSETS	LESS	CURRENT
LIABILITIES			256,017	12,281	268,298	294,376
NET ASSETS			256,017	12,281	268,298	294,376
FUNDS		20
Unrestricted funds					256,017	262,804
Restricted funds					12,281	31,572
TOTAL FUNDS					268,298	294,376

				Notes	2023	2022f
Cash flows from operating	activities
Cash generated from operations				1	~59,194)	78,680
Net cash (used in)/provided	by	operating		activities	~59,194)	78,680
Cash flows from investing	activities
Interest received					1,441	92
Net cash provided by investing		activities			1,441	92
Change in cash and cash	equivalents			in
the reporting period					(57,753)	78,772
Cash and cash equivalents		at	the
beginning ofthe reporting	period				329,340	250,568
Cash and cash equivalents	at	the end		of
the reporting period					271,587	329,340

RECONCILIATION ACTIVITIES	OF NE	T (EXPE	NDITURE)/I	NCOME	TO NET CASH	FLOW FROM	OPERATING
						2023f	2022f
Net (expenditure)/income		for the	reporting	period	(as per the
Statement ofFinancial Activities)						(26,078)	60,379
Adjustments for:
Depreciation charges						470	1,413
Interest received						(1,441)	(92)
Decrease/(increase)	in debtors					179	(3,597)
(Decrease)/increase	in creditors					~32,324	20,577
Net cash (used in)/provided		by operations				~59,194)	78,680

ANALYSIS OF C	HANGES IN NET FUNDS
		At 1.4.22	Cash flow	At 31.3.23
		5		6
Net cash
Cash at bank and	in hand	329,340	~57,753)	271,587
		329,340	~57,753)	271,587
Total		329,340	~57,753)	271,587

		for the Ye	for the Ye	for the Ye	ar Ended 31 March 2023
3.	DONATIONS	AND LEGACIES
						2023f	2022f
	Donations					312	1,484
4.	OTHER TRADING ACTIVITIES
						2023	2022f
	Consultancy	and	training			15,050	25,915
	Other trading	income				5,482	30
	Membership	and	advertisement			2,119	2,743
						22,651	28,688
5.	INVESTMENT INCOME
						2023	2022
						f	f
	Interest receivable - trading					1,441	92
6.	INCOME FROM		CHARITABLE ACTIVITIES
				Activity		2023f	2022
	Income from	CLARC		Charitable	Activities	94,447	70,383
	Grants			Charitable	Activities	461,927	618,562
						556,374	688,945
	Grants received,		included	in the above,	are as follows:
						2023f	2022f
	Incoming grants					461,927	618,562

RAISING FUNDS	RAISING FUNDS
Other trading activities
					2023	2022
					E	E
Depreciation					470	1,413
CHARITABLE ACTIVITIES COSTS
					Total	Total
			Unrestricted	Restricted	Funds	Funds
			Funds	Funds f	2023 f	2022 E
Employee Costs:
Salaries			88,775	352,056	440,831	468,813
Payroll charges			2,437		2,437	2,853
Recruitment			948		948	673
Training & conference	costs		753		753	1,001
Premises related expenses			24,643		24,643	31,259
Transport related expenses			2,651	2,361	5,012	3,027
Supplies and services			45,685	52,396	98,081	117,155
VAT paid to HMRC			3,114	7,229	10,343	9,066
Governance costs:
Salaries			17,571		17,571	17,653
Other costs			5,766		5,766	5,917
Total			192,343	414,042	606,385	657,417
GRANTS PAYABLE
					2023	2022f
Charitable Activities					18,230	39,792
The total grants paid to institutions		during	the year was as	follows:
					2023 E	2022f
NEST Weymouth CIC						15,000
Bincombe Valley Primary School						5,375
Littlemoor Community	Youth Club				4,396
Houseworks Dorset Ltd					10,300
Littlemoor Community	Action Group				2,405
Other grants below E2000					1,129	19,417
					18,230	39,792

	Notes to the Financial Sta for the Year Ended	tements —continued 31 March 2023
13.	STAFF COSTS
		2023f	2022f
	Wages and salaries	399,332	431,708
	Social security costs	30,842	28,540
	Other pension costs	28,229	26,219
		458,403	486,467

The average	mont	hly number o	f em	ployees during the year w	as as follows:
					2023	2022
Operational					12	13
Management	and	administering	the	charity	2	2
					14	15

Notes to the Financial Statements —continued for the Year Ended 31 March 2023	Notes to the Financial Statements —continued for the Year Ended 31 March 2023	Notes to the Financial Statements —continued for the Year Ended 31 March 2023	Notes to the Financial Statements —continued for the Year Ended 31 March 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
			8	f	5
INCOME AND ENDOWMENTS		FROM
Donations and legacies			1,484		1,484
Charitable activities
Charitable Activities			104,070	584,875	688,945
Other trading activities			28,688		28,688
Investment income			92		92
Total			134,334	584,875	719,209
EXPENDITURE ON
Raising funds			1,413		1,413
Charitable activities
Charitable Activities			183,285	474,132	657,417
Total			184,698	474,132	658,830
NET INCOME/(EXPENDITURE)			(50,364)	110,743	60,379
Transfers between	funds		81,246	~81,246)
Net movement in funds			30,882	29,497	60,379
RECONCILIATION	OF FUNDS
Total funds brought	forward		231,922	2,075	233,997
TOTAL FUNDS CARRIED FORWARD			262,804	31,572	294,376

15.	INTANGIBLE FIXEDA	SSETS
				Computer
				softwaref
	COST
	At 1 April 2022 and 31	March 2023		4,238
	AMORTISATION
	At 1 April 2022			3,768
	Charge for year			470
	At 31 March 2023			4,238
	NET BOOK VALUE
	At 31 March 2023
	At 31 March 2022			470
16.	TANGIBLE FIXEDASSETS
				Fixtures
				and
				fittingsf
	COST
	At 1 April 2022 and 31	March 2023		17,476
	DEPRECIATION
	At 1 April 2022 and 31	March 2023		17,476
	NET BOOK VALUE
	At 31 March 2023
	At 31 March 2022
17.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
			2023 f	2022 f
	Funding receivable		23,832	40,820
	Prepayments and accrued income		29,328	12,519
			53,160	53,339

			2023	2022f
Social security VAT	and other taxes		7,290 1,798	9,979 4,207
Other creditors			25,592	16,877
Accruals and deferred		income	21,769	57,710
			56,449	88,773

Minimum lease payments under non-cancellable opera	ting leases fall due as follows:
	2023	2022
Within one year Between one and five years	15,224 60,000	15,160 11,474
In more than five years	11,250
	86,474	26,634

MOVEMENT IN F	UND	S
						Net	Transfers
						movement	between	At
					At 1.4.22 f	in funds f	funds	313.23 f
Unrestricted funds
General fund					236,093	(85,949)	67,799	217,943
Community Learning			and	Resource	17,711	13,881	(5,518)	26,074
Centre
Dilapidation Fund					9,000		3,000	12,000
					262,804	(72,068)	65,281	256,017
Restricted funds
Action with Communities			in Rural	England		12,202	(12,202)
Building Better		Opportunities
Supporting Enterprise		in Dorset			5,546	(3,397)		2,149
Big Energy Saving	Network					3,516	(3,516)
NHS Dorset Clinical			Commissioning			10,665	(10,665)
Group
Big Local Funding	- Big4Littlemoor				15,587	5,484	(20,859)	212
Trusted Voices						5,915	(5,915)
Community Oven					881	(881)
Summer in Dorset					20	(20)
Abri JP Morgan - GoGreen					5,134 13	(87) (13)	(127)	4,920
Arnold Clark					189	(189)
Health Inequalities					4,202	(2,723)	(1,479)
Anton Jergens						5,000		5,000
Seed2Plate Awards	for All					2,840	(2,840)
European Social Fund						1,983	(1,983)
Low Carbon Community Spaces Serious Mental illness HEP						2,743 2,952	(2,743) ~2,952)
					31,572	45,990	~65,281)	12,281
TOTAL FUNDS					294,376	~26,078)		268,298

Net movement in fun	d	s,	included in	the above are as	follows:
					incoming	Resources	Movement
					resources f	expended f	in funds f
Unrestricted funds
General fund					34,436	(120,385)	(85,949)
Community Learning		and Resource		Centre	86,310	~72,429)	13,881
					120,746	(192,814)	(72,068)
Restricted funds
Action with Communities			in Rural England		41,255	(29,053)	12,202
Building Better		Opportunities
Supporting Enterprise in Dorset Big Energy Saving Network NHS Dorset Clinical Commissioning				Group	194,155 12,975 43,268	(197,552) (9,459) (32,603)	(3,397) 3,516 10,665
Big Local Funding —Big4Littlemoor Trusted Voices					85,081 20,000	(79,597) (14,085)	5,484 5,915
Community Oven						(881)	(881)
Summer in Dorset						(20)	(20)
Abri					231	(318)	(87)
JP Morgan - GoGreen						(13)	(13)
Arnold Clark						(189)	(189)
Health Inequalities					5,000	(7,723)	(2,723)
Anton Jergens					5,000		5,000
B&Q					4,000	(4,000)
Co-op					2,063	(2,063)
Seed2Plate Awards	for All				9,600	(6,760)	2,840
European Social Fund					17,486	(15,503)	1,983
Low Carbon Community Spaces Serious Mental illness HEP					9,918 10,000	(7,175) ~7,048)	2,743 2,952
					460,032	(414,042)	45,990
TOTAL FUNDS					580,778	(606,856)	~26,078)

						Net	Transfers
						movement	between	At
					At 1.4.21 f	in funds f	fundsf	31.3.22 f
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	England		12,489	(12,494)
Building Better		Opportunities
Supporting Enterprise		in	Dorset		1,340	4,206		5,546
Big Energy Saving	Network					3,518	(3,518)
Dorset Council						14,392	(14,392)
NHS Dorset Clinical			Commissioning			10,665	(10,665)
Group
Big Local Funding	—Big4Littlemoor					25,703	(10,116)	15,587
Trusted Voices						5,845	(5,845)
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						13		13
Arnold Clark						189		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

Comparative net m follows:	ve	me	nt in funds	(for the year end	ed 31 March 2022), in	cluded in the a	bove are as
					Incoming	Resources	Movement
					resources f	expended f	in funds f
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 Big Local Funding - Big4Littlemoor				Group	36,057 109,126	(25,392) (83,423)	10,665 25,703
Trusted Voices					19,762	(13,917)	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	(474,132)	110,743
TOTAL FUNDS					719,209	(658,830)	60,379

A current year 12	mont	hs	and pri	or year 12m	onths combined	position is as	follows:
						Net	Transfers
						movement	between	At
					At 1.4.21	in funds f	fundsf	31.3.23 f
Unrestricted funds
General fund					222,824	(159,370)	154,489	217,943
Community Learning			and	Resource	3,098	36,938	(13,962)	26,074
Centre
Dilapidation Fund					6,000		6,000	12,000
					231,922	(122,432)	146,527	256,017
Restricted funds
Action with Communities			in Rural	England		24,691	(24,696)
Building Better		Opportunities
Supporting Enterprise		in Dorset			1,340	809		2,149
Big Energy Saving	Network					7,034	(7,034)
Dorset Council						14,392	(14,392)
NHS Dorset Clinical			Commissioning			21,330	(21,330)
Group
Big Local Funding	—Big4Littlemoor					31,187	(30,975)	212
Trusted Voices						11,760	(11,760)
Home First					730	3,299	(4,029)
VCS Emergencies	Partnership					444	(444)
Covid Recovery						13,310	(13,310)
Abri						5,047	(127)	4,920
Health Inequalities						7,912	(7,912)
Anton Jergens						5,000		5,000
Seed2Plate Awards	for All					2,840	(2,840)
European Social Fund						1,983	(1,983)
Low Carbon Community Serious Mental illness		Spaces HEP				2,743 2,952	(2,743) ~2,952)
					2,075	156,733	(146,527)	12,281
TOTAL FUNDS					233,997	34,301		268,298

A current year 12mo above are as follows:	nt	and prior	year 12months	combined net movemen	t in funds, incl	uded in the
				Incoming	Resources	Movement
				resources	expended	in funds
				5		5
Unrestricted funds
General fund				75,135	(234,505)	(159,370)
Community Learning	and Resource		Centre	179,945	(143,007)	36,938
				255,080	(377,512)	(122,432)
Restricted funds
Action with Communities		in Rural England		83,510	(58,819)	24,691
Building Better Opportunities Supporting Enterprise in Dorset Big Energy Saving Network Dorset Council				389,995 25,950 45,790	(389,186) (18,916) (31,398)	809 7,034 14,392
NHS Dorset Clinical	Commissioning		Group	79,325	(57,995)	21,330
Big Local Funding - Big4Littlemoor Trusted Voices				194,207 39,762	(163,020) (28,002)	31,187 11,760
Home First				18,828	(15,529)	3,299
VCS Emergencies Partnership Covid Recovery				1,500 45,000	(1,056) (31,690)	444 13,310
Community Oven				16,000	(16,000)
Summer in Dorset				2,170	(2,170)
Abri				8,685	(3,638)	5,047
JP Morgan - GoGreen				868	(868)
Arnold Clark				1,000	(1,000)
Health Inequalities				34,250	(26,338)	7,912
Anton Jergens				5,000		5,000
B&Q				4,000	(4,000)
Co-op				2,063	(2,063)
Seed2Plate Awards	for All			9,600	(6,760)	2,840
European Social Fund Low Carbon Community Spaces Serious Mental illness HEP				17,486 9,918 10,000	(15,503) (7,175) ~7,048)	1,983 2,743 2,952
				1,044,907	(8~88,174	156,733
TOTAL FUNDS				1,299,987	(1,265,686)	34,301