Company Registration No. 3320011 (England and Wales) Charity No. 1060910 Dorset Community ction (COMPANY LIMITED BY GUARANTEE) Report of the Trustees for the year ended 31st MARCH 2024
Dorset 41 Community KX Action CONTENTS PAGE Legal and Administration Infonnation Trustees Report 3-14 Structure, Governan, and Management 15-20 Independent Examinerfs Report 20 ststement of Financial Aclivittes 21 Balance Sheet 22 Statement of Cash Flows 23-24 Notes to the Financial Statements 25-42 *thrfI**** 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. Steve Penson (Co-opted 2nd Sept 2024) Christopher Spackman Phil Longdin Simon Wraw (resigned 151h November 2024) John Morley (resigned 15th November 2024) Aimie Cole Jeff Hart Rob Watt (Co-opted 2ThJ Sept 2024) Rebecca Savory Fuller (Co-opted 2 Sept 2024) Interim Chair Vice Chair Treasurer (Chair Feb 2020 - Sept 2024) Chief Executive Alex Picot Senior Managers Paula Bennetts Camilla Payne Paul Seaman Operations Manager Finan Manager Programme Manager DCA Annual Report and Accounts 202&2024
Dorset ' Community ion CHARITY ADMINISTRATIVE INFORMATION (CONTINUED) Charity Registration Number: 1060910 Company Registration Number: 3320011 VAT Registration Number". 936 6666 78 Company Secretsry: Alex Picot Principal Address and Registered Office: The Little Keep Barrack Road Dorchester Dorset DT1 1SQ Telephone Number: 01305 250921 Website: www.dorsetcommunityacts"on.org.uk Professional Advisors Independent Examiner: Miss J A Richardson FCA FCCA DChA 32 Award Road Wimbome Dorset BH217NT 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 2023-2024
I Community ion Report of the Trustees for Year Ended 31 St March 2024 The Trustees are pleased to present their report and audited financial statements for the year ended 31S1 March 2024. 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 and all members of staff in achieving the good progress refiected in this report. in the face of a particularly challenging environment for the sector. The financial ststements cDmply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association. and Accounb'ng and Reporting by Charities: Statement of Recommended Practice applicable to tharities pparing their accounts in accordan with the Financial Reporting Standard appli(xble 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 (x)mmunities in Dorset into taking action that improves people's lives, particularly of those most disadvantaged. Our organisation is independent and committed to providing high quality information. advice, nelworking and support ServIS 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 Cornmunity Aclion, 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 benefiv,) and, in particular, build the capacity of third sector organisations and communities and provide them with the necessary support, infonnation and services to enable them to pursue or contribute to any charitable purpose. 2. To promote, organise and facilitate (X)-operation and partnership working between third sector, ststutory and other relevant bodies in the achievement of the above purposes within the area of benefit. DCA Annual RetKJrt and Accounts 202>2024
Dorset ' Community Our Principles Work delivered by Dorset Community Action is based on these fvndamental prinaples that are at the heart of the organisation's ethos: Local need at the heart of Community Action - ServIS are provided where a local need is clearly identified. Inclusion of those most disadvantaged - ServIS 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 - serrfices will always be delivered in a way that empowers local people and groups to develop their own solutions. Independence to challenge for good serViS will be independent of the public sector enabling advocacy on behalf of local people and groups. Partnership as a positive way forward - SeNiS will always be developed in partnership with local people and groups, and alongside other providers where this best meets the needs identified. Our Activities Community and Voluntary Action - supporting communities and voluntary organisations to deliver better projects and services through advice, training and development work. Strategic Action - working with partners and front-line organisations to ensure people and communities in Dorset have access to the ser4ices they need by supporting whole system change. Sustainable Communities- SUPPOrting our communities to live more sustsinably and improve resilience to environmentsl and economic challenges. What we achieved in 2023/24 During the year, we fonnally closed the BBO (Building Better Opportunities) I Inspire Dorset programme (financial completion) after a long and successfvl 6 years. during which we supported 360 adult participants, all of whom were long tenn unemployed, and many with disabilities. We successfully retained these support skills in the organisation through delivery of new work in supporting young people through the National Citizenship servi (NCS) programme, and work supported by Boumemouth. Christchurch and Poole Council for the provision of a NEETS (Not in Education, Employment or Training) prevents'on programme of teaming and support for Year 10 and 11 students. DCA Annual Report and Accounts 202&2024
Dorset .41 Cornmunity Action VCSE support Despite ongoing funding challenges, our team continued to provide valuable support services for our communities, actively supporting 456 people from VCSE organisations with direct infomiation. advi and guidan. 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 Fund through the Big Local Trust, funding communities in areas of need to deliver ten year community regenerats'on plans. 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 communlties and voluntary organisations through advice, training and development work Dorset Community Action helps community groups, and people running community buildings and facilities, to better run their organisations, manage their liabilities. and secure the funding and resources they need. 1.1 Core Services Dorset Community Action actively supported 456 people (through phone call support. factsheets, direct signposting, email support, and online surgeries). 456 VCSE staffftrusteesfvolunteers directly supported with advice and organisational health checks. covering.. o Project Management (e.g. evidence of need) o Recruiting Trustees (e.g. skills auditing) o Getting & Managing Money (e.g. bid writing advi) o Managing CommunitiOnS (e.g. using social media) o Govemance & Trustee Skills (e.g. legal structures, roles and responsibilities) We ran 30 Online & in-person training sessions. network events. and information webinars run on a variety of topics including: Cost of Living Crisis Support Fundraising Safeguarding P&P Support Project Managernent Village Hall & Community Buil(fings SuptK)rt Trustee SuptM)rt Low Cart)on Support Health Inequalities DCA Annual Raport and Accounts 202&2024
Dorset Community ion The DCA Training Academy continues to grow. with over 200 training resources currently available, and over 500 learners signed up on the Academy plaffonn. Other outcomes achieved during 2023-24: 0 409 Volunteerslstsff Trained. As a result groups stated they felt better informed and able to move their organisation forward. 0 300 Frontline Workers Trained, Big Energy Saving Network training delivered across the South West. O DCA e-news shared with over 2,974 subscribers and members. 0 90 People booked to attend our first blended Funding Festival - delivering advice, support and guest speakers. The event was hosted both in-person and virtually. The event raised over £200 which was donated on the day to the group who made the best funding pitch. O Our Website has had over 10,649 web sessions and been visited by 8,337 users &po ein ormoli oboul the lavnch ol th CA Training Academ MG thal looks amazi You guys totally rockl .*knk you for today. It w raalfy uselul, lots ol information that will real help vs as a Village Hall I feel more ¢on&"dent about gr¢Jnt applicotion content and essentids 1.2 National Citizenship Service (NCS) Using the Inspire Dorset delivery model, we secured two grant agreements with the National Citizenship Service (NCS), enabling us to deliver a two day a week programme of work for two years (covering Bournemouth. Christchurch and Poole and Dorset). The programme is providing coaching support for groups of young people aged 16-17 and SEND (Special Educational Needs & Disabilities) young people. to develop their own social action projects. Working with SWRAC (South West Regional Assessment Centre Ltd) in Boscombe, two groups of young people chose fundraising for charities for their social action project. One group arranged a Wii gaming tournament to raise funds, the other held a cupcake sale outside a local community café to raise money for Dorset Children's Foundation and Margaret Green Animal Rescue. The third cohort used their challenge to show peers how to use the intemet safely and how to use Canva design software. All 18 participants are now using the skills they leamt to help organise events for their college. 10 participants from Employ My Ability worked together to create a courtyard kitchen garden for the collegelhospitality students to use. with plans to create chutneys and other pickles to sell to the public to raise funds. Produ has been used in the kitchen by the hospitality students and the coutyard garden is flourishing. DCA Annual Report and Accounts 202&2024
Dorset .41 Community ion V4 1.3 Trusted Voices DCA has been working with Community Action Network and Public Health Dorset to develop a Trusted Voices programme. This programme links marginalised groups in Dorset to effective and appropriate vaccination I health prevention advice. This project has been extended until March 2025 due to the effectiveness of the communic2tion channels created. The projecl extended its remit to include all public health messaging to all health inequality groups. We have just (x>ncluded a review of our project with the Nigerian Community in Dorset (NCD). which saw us host 3 sessions to improve health messaging to minority ethnic groups (from statutory services). Trusted VolS has worked with Dorset Blind Associat'on to ¢x)-produce a blind-specific relaxation, mindfulness and self-advocacy session. We are also supporting the setting up of a peer-support group with a local GP for people with Complex PTSD (this will be the first of its kind in Dorset). As a result of this work, new Public Health documents have been created based on the feedback of participants. We have 100 people signed up to be Trusted Voices Champions. Our work in partnership with NCD was celebrated as part of Black History Month at a National Public Health conferen in Birmingham. Three meetings were held with the Dorset Blind Association to co-produce health information sessions for people with sight loss in Dorset, resulting in 2 workshops being delivered with over 40 participants. The DCA Annual Report and Accounts 202&2024
Dorset Community ion project has helped ensure that underserved communities and those more likely to fa health inequalities are better informed of health prevention servIs, to improve health outcomes. 1.4 Hallmark Village Hall Project new Hallmark project has been started in parthership with theDorset Village Hall Association. Funding was secured from Talbot Village Trust to support the initiative which will continue until October 2024. As a result of this project. 3 Village Halls have so far completed the Hallmark accreditation process and reiVed certification. A Hallmark newsletter has been created and sent out to 202 Village Hall representatives across Dorset with an average open rate of 610/0. 1.5 Digital communication We sent out E-news or Funding Alerts to an audience of over 3,201 subscribers and members every week. This resour provides funding news, grant updates, ACRE support documents, Government updates, HSE advi and NHS Dorsel support resources. DCA'S new Enews and What's On newsletters have an average open rate of 50.90/0. Our members-only funding alert had an average open rate of 54 % , bettering an industry average of 25 % . Our website page views totalled 29,238 during this time with 9,987 web sessions recorded. 2. Strateglc Action- DCA working with partners to ensure people and communities in Dorset have access to the services they need. Dorset Community Action works with public sector organisations. communities and businesses on a range of community and research projects that support development of community & place. DCA has been involved in several key strategic initiatives this year. including: 2.1 VCSE Research Using our reach into local communities and our networks, enables us to quickly access community data and insights. to infonm our policy research, analysis and evaluations, supporting social, economic and environmental development across rural and coastal areas. National Institute for Health and Care research We secured a £10,000 Grant from the National Institute for Health and Care Research to deliver a research project aiming to examine the barriers people with sensory impairment face in afftssing health services and information. We worked directly with VCSE organisations that specialise in sensory impairment to canvas the experien5 of their members. Serious violence research We secured £11,900 of work through Dorset Council (HM Govt funding) to undertake research work on the causes and impacts of serious violen, with both perpetrators and victims of violence. While this is new area of work for us. it links to previous work undertaken through programmes suth as Inspire Dorset supporting ex-offenders. people with mental health challenges etc. This work contributed evidence towards the development of Dorset's new Crime Prevention Strategy. 2.2 Place Based DCA Annual Report and Accounts 202&2024
. J Community ion Dorset Community Action works with public sector organisat]'ons. communities and businesses, on a range of projects. to support community & pla. Much of this work in 2023124 through us making improvements to lo1 green SPas. as part of the Seed2Plate project including: Bridport- weekly Seed2Plate sessions working with 6 participants, and Borough Harmony Bridport (mental help support) to grow fresh vegetables to donate to the local community kitchen. Funding provided by Wessex Water. Somerford - funded by SNG to build a community growing garden at the Somerford Family Hub I Somerford Primary School. planted with help from the reptIon class children and harvested by the school. Littlemoor- funded by Abri to create and build a community food garden behind St Francis of Assisi Church to grow vegetables to donate to the Churth foodbank. Six volunteers enjoyed giving back to the community and came up with recipe ideas to give away with the produ at the foodbank. Femdown Family hub - After Iwo years of fund raising. we secured a funding package to build a community garden at Ferndown Family Hub, with funding from Ferndown Family Hub, CLA Charitable Trust, and Tesco Bags of Help fund. We completed work on site in November 2023. The project engaged with volunteers to repurpose an unused plot of land to construct accessible raised beds and when planted, grow fresh fruit and vegetables for this lo1 low-inrne community. A DCA trainer coordinated the garden design & build with the cornmunity, will train local volunteers and families in growing & harvesting their own food. and leam about the natural environment through a series of educAtional workshops. DCA Annual Report and Accounts 202&2024
Dorset Community ion 3. Sustainable Communities supporting our communities to live more sustsinably and be more able to cope with environmental and economic challenges and change DCA develops integrated solutions to neighbourhood and sustainable communities through our expertise in community. employment, and environment. Increasingly our work has been in supporting people affected by cost4)f-living increases and economic challenges. 3,1 BCP (Bournemouth, Christchurch & Poole) Food & Warnith Support Fund. Through the BCP Food & Warmth Support Fund. we delivered a series of cost-of-living related skills workshops working through Somerford Primary School, Somerford Family Hub, and Christchurch Community Partnership affiliated groups: Providing a range of cooking I food skills and household energy advice workshops. Providing training in indoor food growing Our Somerford pathers work with local families and residents who are most affected by the cost-of4iving crisis. The local school has the highest percentage of free school meal eligible pupils in the area and regularly distribute shoe and food vouchers to help support families. Through this partnership, we intend this projecl to be an incubator to share knowledge of how to grow and prepare fresh produce. A mix of older people. young parents and Ukrainians enjoyed the sessions leaming to reduce energy use at home, eat healthier, and saving money. with a very posits've response to the slow cooker workshops. Quotes: "I will be looking at life in a different way. Saving more energy and eating healthy foods" 'It will save money for my family eating healthy meals and lovely to talk to other people. "It's given me new ideas to use in the fvtU. Also good to hear otherpeople s ideas. Th8 time went really quickly learning new things" 3.2 Low carbon With the cost-of-living crisis very much impacting our communities, much of our low cart)on work this year has been supporting people with managing their energy use. Energy Outreach Pmject DCA Annual Report and Accounts 202&2024 10
orset y Community ion We secured another yearfs funding to deliver the Energy Outreach Project, as a Champion directly supporting consumers in areas of deprivation. and wider work as a Regional Lead. training front line staff in how best to support their customers in managing household energy use. oxi* Bournemouth foodbanks I SGN (Southern Gas Network) Safe and Wann Fund We started work this year with Boumemouth foodbank. funded by the SGN Safe and Warm Fund, for delivery of energy saving workshops to users of the foodbanks. 3.3 Supporting local food NOCN (National Open College Network) Level l Award Horticulture With support of the RHS (Royal Horticultural Society) Flourish Fund, we are starting to produce significant results with our accredited training offer. A group of six leamers from People First Forum worked at our Wimbome Community Centre kitchen garden to help care for the garden while leaming and achieving their level 1 NOCN Horticulture qualifi(xtion. Two volunteers worked at the Wimbome garden and our Ktngston Lacy allotment to help with the plots whilst leaming and achieving their level 1 qualification. One participant now works for Stewarts Garden Centre thanks to the confidence and skills leamt during the course: the other participant uses his skills in the social care sen41 where he works. Seven leamers from South West Regional Assessment Centre {SWRAC) and Employ My Ability (EMA) worked together to achieve their Level 1 qualificztions. Working on the site DCA Annual Report and Accounts 202&2024 11
Dorset Community at SWRAC Dorchester, students leamed how to plan. plant. propagate. and harvesting fresh Produ for the ntre To date, we have put 37 people though the NOCN Level 1 Horticulture award. Of these leamers, fwo have gone onto horticulture jobs, two are now studying Royal Horticultural Society (RHS) level 2, two are using the qualification in their current workplace (care homes). and eight now volunteer in a horticulture I gardening setting. NOCN have confirmed that our extended Direct Claims Status (DCS) has been approved following the recommendation from the Extemal Quality Assuran (EQA). DCA Annual Report and Accounts 202&2024 12
Dorset Community Action A big thank you to the Hayes Recruitment Team in Bournemouth A group of 10 volunteers on a corporate volunteer aftemoon from Hayes Recruitment. supported the clearing of our Kingston Lacy allotment site and plantj'ng of vegetables. Four volunteers have looked after the plot and grown produ to support our Wimbome Community Café, based at Wimborne Community Centre. 3.4 Protecting Rural Services acre I ACTiofq WITH | COMMUNITIES Itq PUR ENGLAND DCA is a member of the Action with Communities in Rural England (ACRE) network, England's largest grouping of rural community support charities. ACRE and its 38 county-based member organisations, work together to advocate on behalf of rural (x)mmunities, and support a wide range of Gommunity-led initiatives using nationally established good practice. During the year, DCA continued to Collect evidence on the challenges our njral (x)mmunities face, reporting quarterly to ACREI DEFRA to advocate on their behalf, and to influence national policy. Rural Housing Enabling (RHE) During the year we were successful with our bid to the Rural Housing Enabling (RHE) programme. The purpose of the RHE programme is "To boost the supply of new rural affordable housing by providing access to a service that supports landowners and communities identify sites, work with housing associations and lo1 authorities to deliver high quality homes that rnt local housing need through small scale schemes.. This will be delivered in villages and smaller rural communities (less than 3000 population) through: bringing forward rural exception siles. and first homes exception sites. supporting 1000/9 affordable housing schemes. small S106 markel led schemes DCA Annual Report and Accounts 202&2024 13
Dorset ' Community ion 3.5 Supporting Social Enterprises With the ending of the European Union funded Inspire Dorset programme, we were pleased to secure new work. using our coaches. skills and expertise supporting young people back into education, training, and employment. BCP NEETS We started work funded by Bournemouth, Christchurch and Poole Council for the provision of a NEETS prevention programme of learning and support for years 10 and 11 students. We are supporting a cohort of students referred by BCP staff to prevent them from being NEET at the end of year 11 , and to provide transition support for those same students across the summer holidays and into autumn term to settle them into their post 16 provision. DCA Annual Report and Accounts 202&2024 14
orset .< Community ion Structure, Governance and Management Governing Document Dorset Community Action is a company limited by guarantee govemed by its Memorandum and Articles of Association dated 18th 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 203 members (245 in 2023), each of whom agrees to contribute £1 in the event of the charity winding up. Organisation Dorset Community Action is a Rural Community Council (RCC) and a member of the Action with Communities in Rural England (ACRE) network. 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 retsin a balanced Board, representative of the community. New ProdureS introdUd 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 infonnal 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 eath Board member, any business or personal interests, which could conflict with Dorsel Community Aclion's interests. Entries are reviewed annually, and the register is available for inspection. On appointrnent, Trustees are provided with d0MentS induding a copy of the Goveming Document of the Charity and CL)pies of the last audited accounts and Board minutes. Trustees of Dorset Community Action: Decide the overall policy and direction of Dorset Community Action work", Ensure that the organisation is run in Complian with its Goveming Document, Charity Law and Company Law; Ensure that funds received by Dorset Community Action are properfy managed and accounted for; Act as the formal employer of the staff, and approve all HR policies; Support and guide Senior Managers as appropriate. Understand. promote and safeguard the good name and ethos of Dorset Community Action,. Monitor the performance of the organisation in meeting its objectives; Represent Dorset Cornmunity Action at extemal meetings. 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 estsblished by the Board in September 2016. renarned as Finan and Operations Committee in 2020. to maintain an overview of, and to provide advice to it. regarding the financaal and administrative affairs for the charity. This Committee also meets on a quarterty basis with addits'onal meetings held when necessary. A Chief Executive is appointed by the Trustees to manage the day-ttrday operations of the charity. and DCA Annual Report and Accounts 202&2024 15
Dorset Community ion 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 2023124. 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 Boumemouth, Dorset and Poole, Dorset Community Acb'on participates in many partnerships within the voluntary and statutory sectors. wherever that benefits communities or voluntary organisations. Staff and Premises Dorset Community Actions registered Offi is at the Little Keep in Dorchester. DCA also runs and manages Wimbome Community Centre in Wimbome town centre. where we have a small office. The total number of paid employees as at 31 Si March 2024 was 5 full-time and 9 part-time. 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 as cash deposits with major banking institutions. 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: 2024 2023 Total reserves Less: Restricted funds 267.162 (70,654) 268,298 (12,281) Free reseNes 196.508 256,017 This represents 7 months of operating cost expenditure (2023: 9 months). The Trustees consider that the charity needs to maintain free reserves at a minimum of 6 months of operating cost expenditure based on 100 % of unrestricted fund expenditure plus 50 % of restricted salary expenditure to provide the organisats'on with adequate financial stability and the means for it to DCA Annual Report and Accounts 2023-2024 16
Dorset J Communtty Action meet its charitable objectives and commitrnents, and as a (x)ntingency cushion against fluctuations of income. Trustees will continue to keep this under annual review. Going Concern The Trustees have prepared the accounts on a going concem basis and consider this ba51S 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 mprIses. The trustees revtew the principal risks at eath meeting of the Board and we review the organisation's risk register annually. the establishment of policies. systems. and ProdureS to mitigate those risks identified in the annual review. the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise. This work has idenlified Ihat 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 communi12tion 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. Grant Making All the funds administered in grants by the charity are govemed by procedures and limits laid down and agreed in advan belween the charity and those partners fvnding 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 reiptS of funds of partners without the funderfs 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 yearwas £561,167 (2023 - £580,777) ofwhich £435,899 related to restricted project income (2023 £460,032). Total expenditure for the year was £562,303 (2023 - £606,855) of whith £377,525 related to restricted project expenditure (2023 - £414,042). DCA Annual Report and Accourrts 202&2024 17
Dorset ' Community ion The net movement in unrestricted funds for the year was a deficit of £59,509 (2023 - deficit £6,787) resulting from a £59.638 deficit on general resep4es and a surplus of £128 on the designated fund, Wimbome Community Centre. At the stsrt ofthe financial year, Trustees agreed to allocate unrestricted reserves to fund new development work. This was to help us in the transition following the end of the European Social Funding programme and (x)mpletion of the Building Better Opportunities (BBO) national programme. Trustees agreed to an investment from reserves of £30,000. giving an underlying deficit of £29,510. The carried for4vard balan on unrestricted funds of £196,508 (2023 - £256,017) forms the general reserves of the charity. Free reserves unrestricted resep4es less fixed assets were £190,883 (2023 - £256,017). The net movement in restricted funds was a surplus of £58.373 (2023- deficit of £19,291). The carried forward balan on restn'cted funds was a surplus of £70,654 (2023 - surplus £12,281). Plans for Future Periods The risks that the organisation now faces are without doubt the most challenging in the last ten years, and remain unchanged: Increasingly constrained extemal funding environment Staffing recruitment and staff capacity l expertise being retained Stabilising the ship financially to allow enough time to repositr'on DCA into new markets 8.g. the private sector. and to scale up trading activity. Due to some of the significant changes in our operating and funding environment, in particular the ending of European Social Fund (ESF) funding in June 2023, without rePlarnent by Shared Prosperity Funding, is leading us to continuously re-evaluate our future plans and the assumptions they are based on. As a result, this year the DCA Board invested charity reserves into development time to support this wider strategy, with a focus on our employment and enterprise support programmes, for which we know there is an ever present need. Going forward we will be focussing on". Developing new partnerships with organisations sharing our values in how we support people, and where there are opportunities for expansion e.g. Garden Maintenance Team, and Seed2Plate. Diversify DCA'S range of income streams, indudes nationally, e.g. through the Cirican LLP, working with ACRE network members to develop our ability to bid for national community research contracts, Rebalancing of senior management time towards income generation work e.g. consultancy. DCA Annual Report and Accounts 202&2024 18
.41 Community 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 accordan with appli(2ble law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Finanaal Reporting Standard 102 ("FRS 102.). Company law requires the charity Trustees to prepare financial statements for each financial yearwhich 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: _ Select suitable accounting policies and apply them consistently; Observe the methods and principles in the Charities SORP: Make reasonable and prudentjudgements and estimates; State whether applicable UK accounting standards have been followed, subject to any material departures disdosed and explained in the financial statements; Prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy al 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 hen taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsibk8 for the maintenance and integrity of the corporate and financial infonnation induded on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial ststements may differ from legislation in other jurisdictions. 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. Approved by the Trustees on and signed on their behalf by C Spackman (VI Chair) 14 November 2024 DCA Annual Report and Accounts 202&2024 19
4Y Communlty Action Independent Examiner's Report to the Trusteesof Dorset CommunityAction Independent examiner's report to thetrustees of Dorset Community Action {'the Company,) I report to the charity trustees on my examination of theaccountsof the Company for theyear ended 31 March 2024. Responsibilitiesand basisof report As the charity'stru5tees of the Company land also itsdirectorsfor the purposesof company law}you are responsible for the preparation of theaccounts in accordancewith the requirementsof the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that theaccounts of thecompanyare not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 (the 2011 Act,). In carrying out my examination I have followed the Directionsgiven by thecharity Commission under Section 14515) Ib) of the 2011 Act. Independent examiner'sstatement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertakethe examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is oneof the listed bodies. I have completed my examination. I confirm that no matters havecometo my attention in connection with the examination giving mecauseto believe: l.accounting records were not kept in respect of thecompany as required bysection 386 of the 2006 Act; or 2.the accounts do not accord with those records; or 3.the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accountsgivea trueand fair view which is not a matter COndered as part of an independent examination,. or 4.the accounts have not been prepared in accordancewith the methodsand principles of thestatement of Recommended Practicefor accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)). I have no concerns and havecomeacrossno other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. MissJA Richardson FCA FCCA DChA DCA Annual Report and Accounts 2023-2024 20
.51 Community '& Action Statement of Financial Activities (incorpordting an Incorne & Expenditure Account) for the Year Ended 31 March 2024 2024 2023 Unrestricted funds Notes Restricted funds Total funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 901 901 312 Charitable activities Charitable activrties 100.025 435,899 535,924 556,374 Other trading activtties Investment income 18,538 18,538 22,651 TOTAL 125.268 435,899 561 167 580,778 EXPENDITURE ON Raising funds 625 625 470 Charitable actlvltles Charitable activities 255 376 306 302 606 386 TOTAL 306 302 606 856 NET INCOMEI{EXPENDITURE) Transfers between funds (130,733) 71.224 129,597 (71.224) (1,136) (26,078) 18 Net movement in funds (59.509) 58,373 (1,136) (26,078) RECONCILIATION OF FUNDS Total funds brought fopNard 256,017 12.281 268,298 294,376 TOTAL FUNDS CARRIED FORWARD 196 508 267 162 268 298 The notes ft)rm part of these financial statements DCA Annual Report and Accounts 2023-2024 21
41 Communrty Balance Sheet 31 March 2024 Registered Company Number 03320011 2024 2023 Unrestricted funds Notes Restricted funds Totsl funds Total funds FIXED ASSErs Tangib assets 15 5.625 5,625 CURRENT ASSETS Debtors Cash at bank 16 22,306 207,614 229,921 12,890 57,764 70,654 35.197 265,378 300 575 53,160 271,587 324 747 CREDITORS Amounts falling due within one year 17 NET CURRENT ASSETS 190,883 261 537 268 298 TOTAL ASSETS LESS CURRENT LIABILITIES 196.508 70,654 267,162 268,298 NEf ASSETS 196 508 70,654 267 162 268 298 FUNDS Unrestricted funds Restricted funds TOTAL FUNDS 18 196,508 256,017 267,162 268,298 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company lo obtain an audit of its financial statements for the year ended 31 March 2024 in accordance Vth Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilbties for la) ensuring that the charitable company keeps accounting records that compty with Sections 386 and 387 of the Companies Act 2006 and Ibl preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financtal year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and %thich othewse comply with the requirements of the Companies Act 2006 relating to financial Statents, so far as applicable to the charitable company. These financial statements have been prepared in accordance ¥Mth the provisions applicable to charitable companies subject to the small companies regiffE. The financial statements were approved by the Board of Tnjstees and authorised for issue on 14th November 2024 and we signed on its behalf by". C Spackman Vice Chair of Trustees The notes form art of these financHI statements DCA Annual Report and Accounts 2023-2024 22
s* Communvty ion Cash Flow Statement For Year Ended 31 March 2024 Notes 2024 2023 Cash flows from operating activities Cash generated from operath)ns (5,764) (59,194) Net cash (used in)IprovNJed by operating activities (5,764) (59,194) Cash flows from investing activities Interest received Purchase of fixed asset additions Net cash provided by investing actr¥tties 5,804 (6.250) (446) 1,441 1,441 Change in cash and cash equivalents In the reporting period Cash and cash equivalents at the beginning of the reporting period (6,209) (57,753) 271,587 329,340 Cash and cash equivalents at the end of the reporting period 265,378 271,587 The notes form art of these financial ststements DCA Annual Report and Accounts 202>2024 23
Communlty Action Notes to the Cash Flow Statement For Year Ended 31 March 2024 RECONCILIATION OF NEf (EXPENDrruRE)IINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net (expenditure)lincome for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Interest received Decreasel(increase) in debtors (Decrease)lincrease in creditors {1.136) (26,078) 625 470 (5.804) (1,441) 17,963 179 {17,411) (32,324) Net cash (used in)Iprovided by operations ANALYSIS OF CHANGES IN NET FUNDS At 1.4.23 Cash Flow At 31.3.24 Net Cash Cash at bank and in hand 271587 265 378 Total 265,378 DCA Annual Report and Accounts 2023-2024 24
Communlty Notes to Ihe Financial Statements for the Year Ended 31 March 2024 1 LEGAL FORM The charty is a private company limited by guarantee and with no share capttal and incorporated in England and Wales. The guarantors are the members whose liabilty in the event of a winding up is limited to 51 each. There were 203 members at the balance sheet date (2023: 245 members). The registered offte can be found on page 2 of these financial ststements. 2 ACCOUNTING POLICIES Basis of preparing the financial statements The financial ststements of the charrtable company. which is a public benefft entty under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by charIts. Statement of Recommended Practice appIable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effectTve 1 January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Repubk 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 charty reported incoming resources of £561,167 and net expenditure of £562,303 leading to net expenditure in the year of £1,136. The Trustees are of the view that the improvement to operatK)nal effictencies and review of the business strategy for the organisation have secured the IMmedte future for the charty for the next 12 months and as such the fancial statements are prepared on a going concern basis. Incoming resources All income is recognised in the Statement of Financial Activities once the charty has entitlement to the funds, it is probable that the income wl be received and the amount can be measured reliably. Donated assets are included in the Statement of Friancial Activrties on a receivable basis based on the estimated value of the assets to the charty. Funding received is included as income from activities in furtherance of the charty's objectives, but included in the reStrted funds where the grant is spectfic to a particular project. Income is deferred only where the donor has speCrfd that the rbght to consMJeration is dependent on performance in a future period. Interest receivable Interest of funds hekl on deposit is included when recerrfable and the amount can be measured reliably by the charty; this is normaly upon notIatIOn of the nterest paMJ or payabk by the bank. 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 cludeS cash and short term highty liquid investments wtth a short maturty of three months or less from the date of acqUisitn or opening of the deposit or similar Resources expended Liabilrties are recognised as expenditure as SCx)n as there is a legal or constructive obligation committing the charty to that expenditure, it s probable that a transfer of economic benefrts will be re uired in settlement and the amount of the obl. ation can be measured reliabl DCA Annual Report and Accounts 202>2024 25
Communvty Acbo Notes to the Financial Statements - continued for the Year Ended 31 March 2024 2 ACCOUNTING POLICIES (continued) Resources expended (continued) Expendrture is accounted for on an accruals basis and has been classifEd under headings that aggregate all cost related to the category. Irrecoverable VAT is charged as a cost against the activty 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 conditM)nal and the conditmjn 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 expendrture. Creditors Credttors and provisDns are recognised where the charty 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 ak)wing for any trade discounts due. Operating Leases The charty classffies 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 straoht line basis over the term of the lease. Govemance costs Governance costs are alkxated to reStrted fund projects in accordance wtth amounts agreed with funding provKlers. 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. Intangible fixed assets Al assets wtth a cost in excess of £2,000 are capitalised. Tangible fixed assets All assets wrth a cost in excess of £2,000 are caprtalised with the exception as noted below. Project Spectr equipment purchases are mostty funded directy by the fund provider at the start of the project and are not capttalised 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 folb)wtng rates: Motor Vehicles 20 % strawJht line Taxation The charty is exempt from corporatK)n tax on its charitable activtties. DCA Annual Report and Accounts 2023-2024 26
Ct)mmunlty Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 2 ACCOUNTING POLICIES {continued) Fund accounting Restrlcted funds Restrtcted funds are funds that can only be used for particular restricted purposes within the objectives of the charty- RestrictK)ns 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 SpeCrf fund. Wth 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 ststements. Designated funds Desgnated 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 deSnated fvnd 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. Pension costs and other post-retirement benefits The Charty operates a defined contributM?n pension scheme and the pension charge represents the amounts payable by the charty to the fund in respect of the year. The Charty no longer operales a defined beneffts pension scheme. Financial instruments The charty onty has financial assets and liabililES of a kind that qualfy as basic financial instruments. Basic financial instruments are initially recognised at transactDn value and subsequently measured at their setuement value with the exception of bank bans which are measured at arnortised cost using the effective interest method. Trade and other debtors are recognEed at the setuement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Credrtors and provisions are recognised where the charty has a present obligatFon resulting from a past event that will probably result in the transfer of fvnds to a third party and the amount due to settle the obligatx)n can be measured or estimated reliably. Creditors and provision are normally recognised at their setuement amount after allowing for any trade discounts due. 3 DONATIONS AND LEGACIES 2024 2023 Donatk)ns Legacies 901 312 901 312 DCA Annual Report and Accounts 202>2024 27
Cofflmunlty Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 4 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Incorne from Wimborne Communty Centre {WCC) Grants 100,025 435,899 535,924 94,447 461927 556,374 5 INCOME FROM TRADING ACTMTIES 2024 2023 Consultancy and training Other trading income Membership and advertisement 13,715 3.239 1,584 18,538 15,050 5,482 2,119 22,651 6 INVESTMENT INCOME 2024 2023 Interest receivable 5.804 5,804 1,441 1,441 7 EXPENDITURE ON RAISING FUNDS 2024 2023 Other trading activitiès DepreciatM)n and amortisation 625 625 470 470 8 CHARITABLE ACTIVITIES COSTS Unrestricted Funds Restricted Funds 2024 2023 Total funds Totsl funds Employee Costs: Salaries Payroll charges Recruitment Training and conference costs 172.277 2,560 209 418 182,960 355.237 2.560 638 1,554 440,831 2,437 948 753 429 1,136 Premises related expenses Transport related expenses Supplies and services VAT paid to HMRC Governance costs: Salaries Other costs Total 33.737 4,742 10,768 8.897 800 2,586 118,391 34,537 7,328 129,159 8,897 24,643 5,012 98,081 10,344 17,318 4,450 255.376 17,318 4,450 561,678 17,571 5,766 606,386 306,302 DCA Annual Report and Accounts 202>2024 28
C<•mmunity Artion Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 9 GRANTS PAYABLE 2024 2023 Charitable Activities 40.861 18,230 The total grants paKI to institutK)ns during the year was as follows: 2024 2023 NEST Weymouth CIC Redland Rebels Littlemoor Communty Youth Club St Francis of Assisi Littlemoor PCC Houseworks Dorset Ltd Littlemoor Communty ActK)n Group Yoga with Caroline Other grants below £2000 8.000 10,250 5,849 1,374 10,550 4,396 10,300 2,405 2.600 2,238 40,861 1,129 18,230 10 SUPPORT COSTS Fnance Governance costs Totals Charitable Actpiitws 2,750 1,700 4,450 11 NET INCOMEI(EXPENDITURE) Net incomelexpenditure is stated after chargingl(crediling): 2024 2023 Independent examiner fees Accounts preparation fee Depreciation and amortisatN)n 2,100 650 625 1,855 1,485 470 12 TRUSTEES REMUNERATION AND BENEFITS There was no Trustees, remuneration or other benefts for the year to 31 March 2024 nor for the year ended 31 March 2023 Trustees. expenses During the year no Trustees received reimbursed travel and conference expenses (2023:£14). The charity has paid premiums of £399 (2023: £397) to proVe £2 millM)n of indemnity insurance for the Trustees. DCA Annual Report and Accounts 2023-2024 29
A¢tlo Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 13 STAFF COSTS 2024 2023 Wages and salaries Social securty costs Other pension costs 330,829 21,843 19,884 372,556 399,332 30,842 28,229 458,403 The average monthly headcount for staff was 15 {2023: 18) and the average monthly number of full time equivalent empk)yees during the year is stated in the spltt given bebw. The average monthly number of empbyees during the year was as follovrfs: 2024 2023 Operational Management and administering the charty 10 12 12 14 No employees received emoluments in excess of £60,000. The key management personnel comprtses of the Chief Executive and two Senior Managers. The total salary paid to key management personnel was £172,450 (2023: £141,544). DCA Annual Report and Accounts 202&2024 30
D•r%•t Community .4 Action Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 14 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES 2023 Total funds 2022 Total funds Notes Unrestricted funds Restricted funds INCOMEAND ENDOWMENTS FROM Donations and legaCS 312 312 1,484 Charitable activities Chartsble acts'vrties 96,342 460.032 556,374 688,945 Other trading activities Investment income 22,651 1.441 120,746 22,651 28,688 92 719,209 TOTAL 460 032 580 778 EXPENDITURE ON Raising funds 470 470 1,413 Charitable activities Charitable actNities 192,344 606,386 657 417 TOTAL 192 814 414,042 606 856 658 830 NET INCOMEI(EXPENDITURE) Transfers between funds (72,068) 65,281 45.990 {26,078) 60,379 18 65281) Net movement In funds (6,787) (19,291) {26,078) 60,379 RECONCILIATION OF FUNDS Total funds brought forward 262,804 233 997 TOTAL FUNDS CARRIED FORWARD 12,281 268,298 294 376 DCA Annual Report and Accounts 202&2024 31
Notes to the Financial Statements {continued) for the Year Ended 31 March 2024 15 TANGIBLE FIXED ASSErs Fixiures and Fittings Motor Vehicles Total COST At 1 April 2023 Additions 31 March 2024 17.476 17,476 6,250 23,726 6,250 6,250 17,476 DEPRECIATION At 1 April 2023 Charge for year 17,476 17,476 625 625 At 31 March 2024 17,476 625 18,101 NEf BOOK VALUE At 31 March 2024 5,625 5,625 At 31 March 2023 16 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Funding recep4able Prepayments and accrued income 15,952 19,245 35,197 23,832 29,328 53,160 17 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Social securty and other taxes VAT Other creditors Accruals and deferred income 6,643 14,890 14,157 3,348 39,038 7,290 1,798 25,592 21,769 56,449 DCA Annual Report and Accounts 2023-2024 32
D•rset sl Communrty Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 18 MOVEMENT IN FUNDS AT 1.4.23 Net movement in funds Transfers beeen funds At 31.3.24 Unrestricted funds General fund wcc Dilapidatk)n Fund 217.943 26,074 12,000 256.017 (141,357) 10,624 81,719 (10,495) 158,305 26,203 12,000 196,507 (130,733) 71,224 Restricted funds Abri ACRE Anton Jergens BCP Food Poverty BCP NEET Prevention BCP NEET Challenge BCP Training BESN BESN Champion Big4Lrttlemoor - B Local NHS Dorset Clinical Commissioning group Building Better OpF)Ortunities Digital Inclusion Capabilty European Social Fund NatK)nal Garden Scheme NCS Groundworks NCS Training Prison Project Rural Housing Enabler RHS Florish SerKJUS VK)lence Duty Consultation Talbot Village Trust Trusted Voices Seed2Plate Combined Fund 4,920 381 12,203 (3,521) 1,445 2,608 5.000 556 3,825 776 33,578 (2,300) (12,203) (1.479) (1,445) (2,608) 3,000 5,000 5,000 (556) {3,825) (776) (18,479) 212 15,310 10,592 (10,592) 2.149 (11,949) 1,179 9,800 (1,008) 171 1,999 1,999 (284) (5,450) (2,072) (5.901) (4,129) 5,450 6,972 14.116 4,129 4,900 8,216 4,439 (4,241) 5,759 34,018 129.598 (4,439) 4,241 (5,759) (1,960 {71,224) 32,058 70,654 12,281 Total Funds 268,297 (1,136) 267,161 DCA Annual Report and Accounts 202>2024 33
I Community Action Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 18 MOVEMENT IN FUNDS (CONTINUED) Net movement in funds. included in the above are as fok>ws: Resources expended Movement in funds Incorning resources Unrestricted funds General fund wcc Dilapidation Fund 25,243 100,025 166.601 (141,357) 89,401 10,624 125,268 256,001 (130,733) Restricted funds Abri ACRE Anton Jergens BCP Food Poverty BCP NEET PreventDn BCP NEET Challenge 5.769 41.255 5,388 29,052 3,521 4,055 5,614 381 12,203 (3,521) 1,445 2,608 5,000 5,500 8.222 5,000 BCP Training 1,943 1,387 556 BESN BESN Champion Big4Littlernoor - Big Local NHS Dorset Clinical Commissioning group Building Better Opportunities Digital Inclusion Capabilty European Social Fund National Garden Scheme NCS Groundworks NCS Training Prison Project Rural Housing Enabler RHS Florish Serious Violence Duty Consultation Talbot Village Trust Trusted Voices Seed2Plate Combined Fund 12,976 2,625 130.474 9,151 1,849 96,897 3,825 776 33,578 36,057 25,465 10,592 32.305 3,600 44,253 2,421 (11,949) 1,179 3,247 4,947 12.797 11,900 26,969 15,500 1,249 4,662 7.347 4,928 12,853 11,371 1,999 284 5,450 6,972 14,116 4,129 11,900 1,519 20.000 41,394 435,899 7,461 5,760 14,241 7,377 306,302 4,439 (4,241) 5,759 34,018 129.598 TOTAL FUNDS 561,167 562,303 (1,136 DCA Annual Report and Accounts 2023-2024 34
Communrty Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 18 MOVEMENT IN FUNDS (CONTINUED) Comparatives for movement in funds At 1.4.22 Net movement funds Transfers between funds At 31.3.23 Unrestricted funds General fund wcc 236,093 17.711 (85,949) 67,799 217,943 13,881 (5,518) 3,000 65,281 26,074 12,000 256,017 Dilapidati)n Fund 9,000 262,804 (72,068 Restricted funds Action with Communities in Rural England Building Better OpportunitEs Big Energy Saving Nelwork NHS Dorset Clinical Commissionng Big Local Funding - BLittleM00r Trusted Voices Community Oven Summer in Dorset Abri J P Morgan - GoGreen nold Clark Health InequalttEs Anton Jergens Seed2F4ate Awards for Al European Social Fund Low Carbon Communty Spaces Serious Mental Illness HEP 12.202 (3.397) 3,516 10,665 5,484 5,915 (881 } {20) (87) (13) (189) (2.723) 5.000 2,840 1,983 2,743 2.952 (12,202) 5.546 2,149 (3,516) (10,665) (20,859) {5.915) 15,587 212 20 5,134 13 189 4,202 (127) 4,920 {1,479) 5,000 (2,840) (1,983) (2,743) (2,952) TOTAL FUNDS 294.376 (26,078) 268,298 DCA Annual Report and Accounts 202>2024 35
Cwnmunlty Artion Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 18 MOVEMENT IN FUNDS (CONTINUED) Comparative net movement in funds (for the year ended 31 March 2023), included in the above are as folk)ws: Resources expended Movement in funds Incoming resources Unrestricted funds General fund wcc 34.436 86.310 120,746 (120,385) (85,949) (72,429) 13,881 (192,814 Restricted funds Action with Communrties in Rural England Building Better Opportunities Big Energy Saving Network NHS Dorset Clinical CommissK)ning Group Big Local Funding - BLittleM00r Trusted Voices Communty Oven Summer in Dorset Abri JP Morgan - GoGreen Arnold Clark Health Inequalrties Anton Jergens B&Q Co-op Seed2Plate Awards for AJI European Social Fund Low Carbon Cornmunty Spaces SerK)us Mental Illness HEP 41,255 194,155 12,975 43,268 85,081 20,000 (29,053) 12,202 (197,552) (3,397) {9,459} 3,516 (32,6031 10,665 (79,597) 5,484 (14,085) 5,915 (881) (881) {20) (20) (318) (87) (13) (13) (189) (189) (7,723) (2,723) 5,000 231 5,000 5,000 4,000 2,063 9,600 17.486 9,918 10,000 (4,000) (2,063) (6,760) (15,503) (7.1751 (7,048) 2,840 1,983 2,743 2,952 TOTAL FUNDS 580,778 (606,856 DCA Annual Report and Accounts 2023-2024 36
s* Comwnunity Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 18 MOVEMENT IN FUNDS (CONTINUED) A current year 12 months and prior year 12 months combined position is as folk)ws: At 1.4.22 Net movement wi funds Transfers between funds At 31.3.24 Unrestricted funds General fund wcc Dilapidation Fund 236,093 17.711 (227.306) 24,505 149,518 (16,013) 3,000 136.505 158,305 26,203 12,000 196 508 262.804 202,801 Restricted funds ACRE Building Better Opportunities Big Energy Saving Network BESN Champion NHS Dorset Clinical Corrmissioning Big4LEttlemoor - Big Local Trusted Voices Communty Oven Summer in Dorset Abri JP Morgan - GoGreen Arnold Clark Health InequalFties Anton Jergens Seed2Plate Combined Fund European Social Fund Low Carbon Communty Spaces SerK)us Mental Illness HEP BCP Food Poverty BCP N EET Prevention BCP NEET Challenge BCP Training Digital Inclusion Capabilty National Garden Scheme NCS Groundworks NCS Training Prison Project Rural Housing Enabler RHS Fk)rish Serus Violence Duty ConSultatn Talbot Village Trust 24.405 (15,346) 7,341 3,825 21,257 39,062 11.674 (881) (20) 294 {13) (189) (2,723) 1,479 36,858 1.983 2,743 2.952 1,445 2,608 5,000 556 1.179 1.999 (24,405) 9,800 (7,341) (3.825) (21,257) (39,338) (11,674) 5.546 15,587 15,310 20 5,134 13 189 4.202 (2.427) 3,000 (1,479) (1,479) (4,800) (1,983) (2,743) (2,952) (1,445) (2,608) 32,058 5,000 (556) (1,008) 171 1,999 (284) (5,450) (2,072) (5.901) (4,129) (4,439) 5,450 6,972 14.116 4.129 4,439 4,900 8,216 31.572 294,376 178,636 24.165 139,553 3.048 70,654 267 162 TOTAL FUNDS DCA Annual Report and Accounts 202>2024 37
Community Artion Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 18 MOVEMENT IN FUNDS (CONTINUED) PURPOSES OF DESIGNATED FUNDS Wimbome Community Centre (WCC) Fornierfy Community Learning and Resource Centre (CLaRC) Relates to a centre for adult and communty learning in Wimborne and related income and expendrture. A transfer of £10,495 was made from the desb3nated fund within the year. Dilapidation Fund Funds set aside to cover restoratK)n of the leased 0e space to its original condition at the end of the lease term. The lease is due to end in 2028 wth breaks granted every 5 years. A transfer of £3,000 was made from unrestrted reserves to increase the balance held in this fund at the end of the previous financial year. PURPOSES OF RESTRICTED FUNDS Action with Communities in Rural England (ACRE) Grant received from ACRE resuth'ng from DEFRA'S Grant Aid Investment Programme, to deliver local strategic support to rural commUniS enabling them to take action, to share learning on sustainable funding models and to provide access to k>cal 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 NatK)nal Lottery Communty Fund and European Social Fund. The grant was given to enable target participants to overcome barriers to employment through accessible, communty based support as a stepping stone into enterprise, leading to increased confidence and k)ng- term lrfe changes. Big Energy Savlng Network {BESN) To provide assisted action to vulnerable consumers. to help them save money on their energy costs through outreach sessions, and to deliver an energy saving training programme to front line workers who have regular contsct with vulnerable customers. BESN Champion This project offered direct support to vulnerable consumers (k)cal resmjents) to reduce their energy bills and save energy. NHS Dorset Clinical Commissioning Group Grant from CCG to provKle advTrce, training and consultancy support for the benefrt of community groups, charities and social enterprises in Dorset. Biq Local Fundinq - Biq4Littlemoor DCA is providing the role of a Locally Trusted Organisation to the Bu4Littlemoor 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. DCA Annual Report and Accounts 2023-2024 38
Commuixty Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 18 MOVEMENT IN FUNDS (CONTINUED) PURPOSES OF RESTRICTED FUNDS (continued) Trusted Voices To engage wtth Dorset's voluntsry and communty groups to support the COVID19 Trusted Voices contacts to best communicate the key messages as xlentifEd by the Dorset Health Protection Board and to report any issues Klentified by the communty in relalK)n to reducing COVID 19 communty transmissw)n. Community Oven Grants A grant received from Dorset Councl to give to ten village and communty halls to purchase an oven for communty use. Summer in Dorset A grant from Dorset Councd gtven to the Bu4Littlemoor project to support the delivery of the holiday acttvities and food programme in Dorset over the 2021 summer holidays. Abri A grant received from Abri given to the Big4Littlemoor project to re-invigorate a disused garden, helping to unlock the potential of the Lrtuemoor communty. JP Morgan - GoGreen donation A donatton received for supplies towards the Seed2Plate project to create a growing space that can be developed with the aNJ of the participants from the Inspire Dorset programme, with the main aim being to produce nutritious food for those on bw incomes Amold Clark A donation received for supplies towards the Seed2Plate project to create a growing space that can be developed with the aKJ of the participants from the Inspire Dorset programme, with the main aim being to produce nutritDus food for those on bw incomes. Health Inequalities Project funded by CCG to provide insht relalng to accelerating preventstive programmes.. support the gathering and anatysis of k)cal health inequalrtEs insht and knowledge to further Anton Jergens A grant to empk)y a seff empk)yment and communty enterprtse coach to support long term unempbyed people back into work. working mainly in urban deprived wards within Dorset, Bournemouth, Poole and Christchurch. European Social Fund A communty training grant received from European Social Fund and supported by Education and Skills Funding agency for the Seed2Plate project to engage volunteers to repurpose plots of land to grow fresh frutl and vegetables. whilst gaining skills and qualifications through the National Open College Network (NOCN). The project is the only level 1 NOCN in HOrtultUre currently delivered in Dorset. DCA Annual Report and Accounts 2023-2024 39
Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 18 MOVEMENT IN FUNDS (CONTINUED) PURPOSES OF RESTRICTED FUNDS (continued) Seed2Plate Combined Fund This combined fund collates grants from numerous funders that contribute to our Seed to Plate programme. This includes funding from BCP Council for £15,000 to deliver Team Challenge workshops. £5,960 from the Dorset Communty FoundatK)n for work in Bridport. £2,000 from CLA Charitable Trust, £2,500 from Hopscotch preschool CIC and £1,000 from Tesco to deliver a project in Ferndown. There ks also £3,500 from the D'oyle Carte Foundation and £7,500 from the Oliver Ford Foundation. A project in Wimborne was fvnded by £3,358 from Sainsburys and a project in Somerford was funded by £993 from Sovereign Netsvork Group. Low Carbon Community Spaces The project will support people and communities who are starting to think about taking climate action, but may not have the knowledge, or would like clearer guidance on what would make a difference and where to start. We will do this through linking wrth Communty Spaces using a 10 step plan approach to improving k)w carbon awareness and action for communty spaces. Through workshops, training using co-productM)n to prcmduce resources for use by further groups. Serious Mental illness HEP To revisit groups who support people with SerK)us Mental illness (SMI) as part of the Heallh Inequalrties project to scope out training and peer support that groups could off to the SMI physical health project. To support the delivery and coordinat¥)n of the Seed2Plate project over Dorset County and BCP area. Working to devek)p new growing pk)ts and train volunteers in how to grow, maintain and harvest produce from the growing gardens. BCP Food Poverty A grant received from the BCP Food & Warmth Support Fund to deliver a series of cost-of-living related skills workshops working through Somerford Primary School, Somerford Family Hub and Christchurch Communty Partnership affiliated groups, provIng a range of cooking & food skills and househokl energy advice workshops. BCP NEET Prevention A contract funded by BCP Councl to provNJe a NEETS (Not in Education, Employment or Training) prevents'on programme of 121 Coaching and emotK)nal literacy training and support for years 10 and 11 students. BCP NEEf challenge A contract funded by BCP Councl to provide a series of social action communty based Team Challenge workshops specfficaty aimed at young people at risk of being classified as NEET and asylum seeking young people. Digital Inclusion Capability A capabilty grant from the Good Things Foundatr)n - Fix the Digital Divide, to offer access to & support for IT at Wimborne Communty Centre. DCA Annual Report and Accounts 2023-2024 40
Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 18 MOVEMENT IN FUNDS (CONTINUED) PURPOSES OF RESTRICTED FUNDS (continued) National Garden Scheme A grant to fund gardening materials to create a growing and sensory communty garden NCS Groundworks Social and communty action Team Challenges & training support for young people 16 117 and those in care or with mental heallh or learning disabd"eS up to the age of 24. Funded by NCS via Groundworks. NCS Training Social and communty actNJn Tearn Challenges & traning support for young people with mental heallh or learning disabililies up to the age of 24. Funded by NCS. Prison Project Funding from Dorset Council. This was an extensDn of the previous Serious Violent Crime project to include current Serious Vthnt Crime Prisoners in the research. RHS Flourish A communty training grant received for the Seed2Plate project to engage volunteers to repurpose plots of land to grow fresh fruit and vegetables, whilst gaining skills and qualifications through the National Open College Network (NOCN). The project is the onty level 1 NOCN in Horticulture currently delivered in DorseL Rural Housing Enabler Funding from ACRE aimed at boosting the suppty of new rural affordable housing by providing access to a sep4re that supports landowners and communities Klentify sites, work with housing associatK)ns and k)cal authorrties to deliver hNJh qualty homes that meet local housing need through small scale schemes. Serious Vlolence Duty Consultation Funding from Dorset Council {HM Govt fvnding) to undertake research work on the causes and impacts of serious VK)lence, with both perpetrators and victims of violence. Talbot Vlllage Trust A partnership with the Dorset Vinage Hall Association. 75 % funding was secured from Talbot Village Trust alongside 25./0 from DCA reserves to support Village Halls through the Hallmark Transfers between funds Transfers between funds have been used where Dorset Communty ActM)n have used core resources to fulfl the restrictK)n on the fund. DCA Annual Report and Accounts 2023-2024 41
L)•rt Communvty Notes to the Financial Statements (continued) for the Year Ended 31 March 2024 19 LEASING AGREEMENTS Minimum lease payments under non-cancelable operating aSeS fall due as follows., 2024 2023 Wrthin one year Between one and fve years In more than fwe years 16.022 59,573 15,224 60,000 11,250 86,474 75,595 20 RELATED PARTY DISCLOSURES There were no related party discbsures for the year ended 31 March 2024 nor the year ended 31 March 2023. 21 PENSIONS Defined Benefit The charity operated a defined benefft pension scheme for some longer serving employees of Dorset Community Action but the scheme was closed to new entrants and new employees. The Dorset County Council pension scheme is a multl-employer defined benefrt scheme administered for the benefrt of Local Authorrties and other bodies and is managed in accordance wtth the Local Government Pension Scheme RegulatM)ns 1997. Dorset Communty Action ceased participation in the Fund on 11 August 2023 when the last actNe member left service. All assets and liabilities as at 11 August 2023 fell back to Dorset Council at that date and no exit payment was required to be paid by Dorset Cornrnunty ActK)n. As a ceasing Empbyer, Dorset Communty Action has no further obligations to the Fund under RegUlan 64 and the Rates and Adjustments Certificate dated 31 March 2023 has been revised to this effect. Defined Contribution The charrtable 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 Aviva. The assets of the scheme are held separately from those of the charty. Contributions payable to the Charitab company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Dorset Communty Action pays a contribution of 6 % into the Aviva scheme and acts as an agent in collecting and paying over empk)yee pension contributions. DCA'S staging date for auti>enrolment was 1 st May 2017 and those qualifying staff not already in the Aviva Scheme were enrolled into the scherne wilh DCA paying 60/0 employers contribution. The employer contributM)ns made for the accounts'ng period are treated as an expense and were £19.565 (2023: £19.222). 22 COMPANY LIMITED BY GUARANTEE Dorset Communty ActK)n is a company lirnited by guarantee and accordingly does not have a share capital. DCA Annual Report and Accounts 202>2024 42