**REGISTERED COMPANY NUMBER: 04018263 (England and Wales) REGISTERED CHARITY NUMBER: 1081764**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 July 2024**
## **for**
**The Dawes Community Association**
Austin,Taylor 16 Dover Street Canterbury Kent CT1 3HD
**The Dawes Community Association**
## **Contents of the Financial Statements**
## **for the Year Ended 31 July 2024**
||**Page**|
|---|---|
|**Report of the Trustees**|1|
|**Independent Examiner's Report**|5|
|**Statement of Financial Activities**|6|
|**Balance Sheet**|7|
|**Notes to the Financial Statements**|8 to 12|
|**Detailed Statement of Financial Activities**|13|
## **The Dawes Community Association**
## **Report of the Trustees for the Year Ended 31 July 2024**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
04018263 (England and Wales)
**Registered Charity number** 1081764
## **Registered office**
The Dawes Community Association, Centre, The Playing Field Forstal, Hernhill Faversham Kent ME13 9JG
## **Presidents and Vice Presidents**
The President and Vice Presidents whose positions are Honorary are set out below:
Life President: Mr S Dawes Life Vice Presidents: Mrs L Dawes Vice Presidents: A Bernstein H Bryant A Figgis J Young C Page C Whiting A Bowles N Lee-Evans
## **Trustees**
B M V Gladstone R Layton M Woodcock B A Chipperton S J Carroll “ A V Trenchard “ R Ward “
Financial Controller/ Management committee Company Secretary Chair: Management Management committee “
## **Company Secretary**
R Layton
## **Company Directors**
R N Ward R Layton S J Carroll B A Chipperton
## **Independent Examiner**
Roger Miles Austin,Taylor 16 Dover Street Canterbury Kent CT1 3HD
Page 1
## Governing Document
The Charity operates under its own Constitution, most recently amended on 31 July 2000.
The Company was incorporated limited by guarantee on 12 June 2000, and is governed by its Memorandum and Articles of Association. The Company is registered as a Charity. It took over the activities of the Dawes Community Association, registered charity number 283718 on the 1 August 2000. In the event of the Company being wound up, members are required to contribute an amount not exceeding £1.
## Recruitment and Appointment of Trustees
The Charity's policy is to invite suitably qualified local people to become Trustees of the Charity. Trustees are re-elected at the Annual General Meeting of the Charity.
Trustees are encouraged to attend training courses to ensure they understand their responsibilities for governance and also the sector in which the Charity operates.
## Risk Management
The Trustees are responsible for the management of the risks faced by the Charity. Risks are identified annually, then assessed, reviewed and controls established and monitored throughout the year.
Internal Control risks are minimised by the implementation of procedures for authorisation of all transactions and projects.
Procedures are in place to ensure compliance with the health and safety of staff, volunteers, clients and visitors to the Centre. A Health & Safety officer is appointed and a safety policy is in operation under the Health & Safety at Work Act.
Through the risk management processes established, the Trustees are satisfied that the major risks identified have been adequately mitigated when necessary. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.
## Organisational Structure
Dawes Community Association has a Management Committee of up to 7 members who meet monthly and are responsible for the strategic direction and policy of the Charity. At present the Committee has members from a variety of professional backgrounds relevant to the work of the Charity. The Secretary is a member of the Committee.
A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the Centre Manager. The Management Committee is responsible for ensuring that the Charity delivers the services specified and that key performance indicators are met. The Co-ordinator has responsibility for the day to day operational management of the Centre, individual supervision of the staff team and also ensuring that the team continue to develop their skills and working practices in line with good practice.
The trustees have also fully insured all the Association's assets against all foreseeable risks. The Association has full legal liability cover for any claim made against it.
Page 2
As part of the review of risks, Trustees and Officers insurance cover has been taken out, to protect the trustees against claims being made against them while carrying out their duties for the Association. The cover also protects the Association against any further misconduct by a trustee or officer of the Association.
## **Reserves Policy**
The financial reserves of the Association are reviewed as part of an annual budgeting exercise and thereafter periodically during the year at the General Committee meeting, the financial results of the Association for the year to date are compared to the budgeted year to date figures. The policy is to keep a minimum amount of cash reserves equivalent to the annual liabilities of the Association.
This provides sufficient funds to cover management, administration and support costs and to responds to emergency situations.
The rationale for holding this reserve is as follows:
- to ensure the financial security and the proper staffing of the Charity;
- to provide adequate resources to meet the challenges imposed by new and uncertain funding streams.
The Trustees will continue to keep under review the level of the Charity's general reserve but consider the current level is sufficient to fulfil justifiable calls on the Charity's resources.
## **Responsibilities of the Management Committee**
Company Law requires the Management Committee to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the management committee should follow best practice and:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to assume that the Company will continue on that basis.
The Management Committee is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Management Committee is also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **OBJECTIVES AND ACTIVITIES**
## Objectives and Aims
The Association's objectives, as set out in the memorandum, are 'to promote for the benefit of the inhabitants of the village of Hernhill and the immediate local area ('the area of benefit') without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants' and `to establish, or secure the establishment of, a Community Centre and to maintain and manage the same (whether alone of in co-operation with any local authority or other person or body) in furtherance of these objects'.
Page 3
Pre-school Breakfast Club Pre-school Playgroup Mother and Toddler Group Afterschool Club Holiday Playscheme Youth Club Herons Football Club Keep Fit Open Dawes — Educational and Community Group Snooker Table
POST BALANCE SHEET NOTES
Subsequent to the preparation of these accounts P G Rawlins and R N Ward have retired from their respective offices as Chairman and Treasurer and have been succeeded by M J Woodcock (Chairman) and B Gladstone (Treasurer).
## FINANCIAL REVIEW
Reserves Policy and Risk Factors
The trustees have a General Committee meeting once a month, and at each meeting the risks facing the Association are assessed.
The Association has Health & Safety Office and a Safety policy under the Health & Safety at Work Act.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
04/04/2025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Trustee - B M V Gladstone
Page 4
## **Independent Examiner's Report to the Trustees of The Dawes Community Association**
## **Independent examiner's report to the trustees of The Dawes Community Association ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2024.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are 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 Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 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 accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for 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 (FRS 102)).
I have no concerns and have come across no 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.
Roger Miles
Austin,Taylor 16 Dover Street Canterbury Kent CT1 3HD
Date: .............................................
Page 5
## **The Dawes Community Association**
## **Statement of Financial Activities for the Year Ended 31 July 2024**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
_Donations and legacies_
_2_
_132,622_
**_Charitable activities_**
_3_
_Fund Raising Income_
_3,128_
Other income
447
**Total**
136,197
**EXPENDITURE ON**
Raising funds
4
10,843
Other
122,116
**Total**
132,959
**NET INCOME/(EXPENDITURE)**
3,238
**RECONCILIATION OF FUNDS**
Total funds brought forward
26,115
**TOTAL FUNDS CARRIED FORWARD**
29,353|Restricted
fund
£
_41,651_
_-_
-
41,651
-
46,679
46,679
(5,028)
102,740
97,712|31.7.24
Total
funds
£
_174,273_
_3,128_
447
177,848
10,843
168,795
179,638
(1,790)
128,855
127,065|31.7.23
Total
funds
£
_89,386_
_230_
399
90,015
21,753
87,913
109,666
(19,651)
148,506
128,855|
|---|---|---|---|
The notes form part of these financial statements
Page 6
## **The Dawes Community Association**
## **Balance Sheet**
## **31 July 2024**
||||||31.7.24|31.7.23|
|---|---|---|---|---|---|---|
|||Unrestricted|Restricted||Total|Total|
|||fund|fund|fund|funds|funds|
||Notes|£|£||£|£|
|**FIXED ASSETS**|||||||
|Tangible assets|10|-|97,712||97,712|102,740|
|**CURRENT ASSETS**|||||||
|Debtors|11|2,114||-|2,114|1,354|
|Cash at bank and in hand||30,970||-|30,970|27,492|
|||33,084||-|33,084|28,846|
|**CREDITORS**|||||||
|Amounts falling due within one year|Amounts falling due within one year
12|(3,731)||-|(3,731)|(2,731)|
|**NET CURRENT ASSETS**||29,353||-|29,353|26,115|
|**TOTAL ASSETS LESS CURRENT LIABILITIES**|**TOTAL ASSETS LESS CURRENT LIABILITIES**|29,353|97,712||127,065|128,855|
|**NET ASSETS**||29,353|97,712||127,065|128,855|
|**FUNDS**|13||||||
|Unrestricted funds:|||||||
|General fund|||||29,353|26,115|
|Restricted funds:|||||||
|Restricted fund|||||97,712|102,740|
|**TOTAL FUNDS**|||||127,065|128,855|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) 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 financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
04/04/2025
The financial statements were approved by the Board of Trustees and authorised for issue on .............................................
and were signed on its behalf by:
............................................. Trustee- B M V Gladstone
The notes form part of these financial statements
Page 7
## **The Dawes Community Association**
## **Notes to the Financial Statements for the Year Ended 31 July 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
## **Leasehold building**
Leasehold building costs represent expenditure incurred on the building and extension of premises on land leased on an unassigned lease for a term of 300 years commencing in January 1997. This building is being depreciated as a straight line basis over 50 years.
## **Play area**
Play area costs represent expenditure incurred on the building of a multi-purpose all weather play area on land leased on an unassignable lease for a term of 300 years commencing in January 1997. The difference between cost and residual value is has been depreciated over the expected useful life of the asset.
## **Equipment**
Assets acquired costing less than £2500 are charged to revenue in the year of purchase. Sports and other equipment and fixtures and fittings to equip the extended premises costing over £2500 are capitalised and depreciated at 20% on original cost per annum.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 8
continued...
## **The Dawes Community Association**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 July 2024**
## **2. DONATIONS AND LEGACIES**
|Donations
**3.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Fund Raising income
Fund Raising Income
**4.**
**RAISING FUNDS**
**Raising donations and legacies**
Sundries
Heron Kit expenses
Refreshments
**5.**
**SUPPORT COSTS**
Finance
£
Other resources expended
199
**6.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets|31.7.24
31.7.23
£
£
174,273
89,386
31.7.24
31.7.23
£
£
3,128
230
31.7.24
31.7.23
£
£
1,124
3,218
13,699
17,585
956
950
15,779
21,753
Governance
Other
costs
Totals
£
£
£
159,668
3,992
163,859
31.7.24
31.7.23
£
£
5,028
5,275|
|---|---|
## **7. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the year ended 31 July 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023.
## **8. STAFF COSTS**
|**STAFF COSTS**|||
|---|---|---|
||31.7.24|31.7.23|
||£|£|
|Wages and salaries|68,674|52,096|
|Other pension costs|1,505|1,056|
||70,179|53,152|
|The average monthly number of employees during the year was as follows:|||
||31.7.24|31.7.23|
No employees received emoluments in excess of £60,000.
Page 9
continued...
## **The Dawes Community Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 July 2024**
|**9.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
74,975
**Charitable activities**
Fund Raising Income
230
Other income
399
**Total**
75,604
**EXPENDITURE ON**
Raising funds
21,753
Other
68,474
**Total**
90,227
**NET INCOME/(EXPENDITURE)**
(14,623)
**RECONCILIATION OF FUNDS**
Total funds brought forward
40,738
**TOTAL FUNDS CARRIED FORWARD**
26,115
**10.**
**TANGIBLE FIXED ASSETS**
Leasehold
Plant &
Buildings
Play Area
Equipment
£
£
£
**COST**
At 1 August 2023 and
31 July 2024
184,185
26,891
28,572
**DEPRECIATION**
At 1 August 2023
85,250
23,086
28,572
Charge for year
3,683
1,345
-
At 31 July 2024
88,933
24,431
28,572
**NET BOOK VALUE**
At 31 July 2024
95,252
2,460
-
At 31 July 2023
98,935
3,805
-|Restricted
fund
£
14,411
-
-
14,411
-
19,439
19,439
(5,028)
107,768
102,740
Fixtures
and
fittings
£
38,399
38,399
-
38,39
-
-|Total
funds
£
89,386
230
399
90,015
21,753
87,913
109,666
(19,651)
148,506
128,855
Totals
£
278,047
175,307
5,028
180,335
97,712
102,740|
|---|---|---|
Page 10
continued...
## **The Dawes Community Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 July 2024**
|**11.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Prepayments
**12.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Social security and other taxes
Accruals and deferred income
**13.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|At 1.8.23
£
26,115
102,740
128,855
Incoming
resources
£
136,197
41,651
177,848
At 1.8.22
£
40,738
107,768
148,506|31.7.24
31.7.23
£
£
878
131
1236
1,223
2,114
1,354
31.7.24
31.7.23
£
£
1,115
351
2,616
2,380
3,731
2,731
Net
movement
At
in funds
31.7.24
£
£
3,239
29,353
(5,028)
97,712
(1,790)
127,065
Resources
Movement
expended
in funds
£
£
(132,959)
3,239
(46,679)
(5,028)
179,638
(1,790)
Net
movement
At
in funds
31.7.23
£
£
(14,623)
26,115
(5,028)
102,740
(19,651)
128,855|
|---|---|---|
Page 11
continued...
## **The Dawes Community Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 July 2024**
## **13. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|Incoming
resources
£
75,604
14,411
90,015|Resources
Movement
expended
in funds
£
£
(90,227)
(14,623)
(19,439)
(5,028)
(109,666)
(19,651)|
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|At 1.8.22
£
40,738
107,768
148,506|Net
movement
in funds
£
(11,385)
(10,056)
(21,441)|At
31.7.24
£
29,353
97,712
127,065|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**
**14.**
**RELATED PARTY DISCLOSURES**|Incoming
resources
£
211,801
56,062
267,863|Resources
Movement
expended
in funds
£
£
(223,186)
(11,385)
(66,118)
(10,056)
(289,304)
(21,441)|
|---|---|---|
There were no related party transactions for the year ended 31 July 2024.
This page does not form part of the statutory financial statements
Page 12