|||Pages|
|---|---|---|
|Trustees'
Annual
Report||2to 3|
|Statement
ofTrustee Responsibilities|||
|Independent
Examiner's
Report|||
|Statement ofFinancial Activities|||
|Summary
Income and Expenditure|Account||
|Balance Sheet|||
|Notes tothe Accounts||9to 15|
##
##
##
##
##
##
##
##
##
##
##
|for the year|ended 31March 2|023|||||
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|||
||||funds|funds|Total funds|Total funds|
||||2023|2023|2023|2022|
|||Notes|E|E|E||
|Income and|endowments||||||
|from:|||||||
|Donations||||||15,623|
|Investments|||246||246|23|
|Other|||158,301||158,301|122,583|
|Total|||158,547||158,547|138,229|
|Expenditure|on:||||||
|Charitable|activities||185,447|11,335|196,782|164,332|
|Total|||185,447|11,335|196,782|164,332|
|Net gains on|investments||||||
|Net expenditure|||(26,900)|(11,335)|(38,235)|(26,103)|
|Transfers between funds|||||||
|Net expenditure
before other
gains/(losses)|||(26,900)|(11,335)|(38,235)|(26,103)|
|Other gains|and losses||||||
|Net movement
in funds|||(26,900)|(11,335)|(38,235)|(26,103)|
|Reconciliation
offunds:|||||||
|Total funds brought forward|||116,412|1,053,074|1,169,486|1,195,589|
|Total funds carried forward|||89,512|1,041,739|1,131,251|1,169,486|
##
|||2023|2022|
|---|---|---|---|
|||E||
|Income||158,301|138,206|
|Interest and investment
income||246|23|
|Gross income for the year||158,547|138,229|
|Expenditure||179,141|145,328|
|Interest payable||385|351|
|Depreciation
and|charges for|||
|impairment
offixed assets||17,256|18,653|
|Total expenditure|for the year|196,782|164,332|
|Net expenditure|before tax for the year|(38,235)|(26,103)|
|Net expenditure|forthe year|(38,235)|(26,103)|
##
|at 31March 20|23|23|23||||
|---|---|---|---|---|---|---|
|Company
No.|04121285|||Notes|2023|2022|
||||||6|f|
|Fixed assets|||||||
|Tangible assets||||10|1,060,731|1,077,604|
||||||1,060,731|1,077,604|
|Current assets|||||||
|Debtors||||11|8,246|24,376|
|Cash at bank|and||in hand||97,695|100,971|
||||||105,941|125,347|
|Creditors: Amount||falling due within one year||12|(26,013)|(20,183)|
|Net current assets|||||79,928|105,164|
|Total assets less|current liabilities||||1,140,659|1,182,768|
|Creditors: Amounts|||falling due after more than one year|13|(9,408)|(13,282)|
|Net assets excluding|||pension asset or liability||1,131,251|1,169,486|
|Total net assets|||||1,131,251|1,169,486|
|The funds ofthe|charity||||||
|Restricted funds|||||||
|Restricted
funds|||||1,041,739|1,053,074|
||||||1,041,739|1,053,074|
|Unrestricted
funds||||14|||
|Unrestricted|funds||||89,512|116,412|
||||||89,512|116,412|
|Reserves||||14|||
|Totalfunds|||||1,131,251|1,169,486|
##
##
##
|January 2015)
—(Charities SORP (FRS102)),the Financial Reporting
Standard
applicable
in the U
Republic of Ireland
(FRS102)and the Companies
Act 2006.
Change in basis ofaccounting
orto previous accounts|January 2015)
—(Charities SORP (FRS102)),the Financial Reporting
Standard
applicable
in the U
Republic of Ireland
(FRS102)and the Companies
Act 2006.
Change in basis ofaccounting
orto previous accounts|January 2015)
—(Charities SORP (FRS102)),the Financial Reporting
Standard
applicable
in the U
Republic of Ireland
(FRS102)and the Companies
Act 2006.
Change in basis ofaccounting
orto previous accounts|January 2015)
—(Charities SORP (FRS102)),the Financial Reporting
Standard
applicable
in the U
Republic of Ireland
(FRS102)and the Companies
Act 2006.
Change in basis ofaccounting
orto previous accounts|January 2015)
—(Charities SORP (FRS102)),the Financial Reporting
Standard
applicable
in the U
Republic of Ireland
(FRS102)and the Companies
Act 2006.
Change in basis ofaccounting
orto previous accounts|January 2015)
—(Charities SORP (FRS102)),the Financial Reporting
Standard
applicable
in the U
Republic of Ireland
(FRS102)and the Companies
Act 2006.
Change in basis ofaccounting
orto previous accounts|K and|K and|
|---|---|---|---|---|---|---|---|
|There has been no change tothe accounting
policies (valuation
rules and method ofaccounting)||||||since||
|last year and no changes
have been made to accounts for previous years.||||||||
|Fund accounting||||||||
|Unrestricted
funds||These are available for use at the discretion ofthe trustees
in furtherance||||of|the|
|||general objects ofthe charity.||||||
|Designated|funds|These are unrestricted
funds earmarked
by the trustees||for particular
purposes.||||
|Revaluation|funds|These are unrestricted
funds which include a revaluation||reserve representing|||the|
|||restatement
ofinvestment
assets at their market values.||||||
|Restricted|funds|These are available for use subject to restrictions
imposed
by the donor|||or|through||
|||terms ofan appeal.||||||
|Income||||||||
|Recognition|of|Income is included
in the Statement ofFinancial Activities (SoFA)when the charity||||||
|income||becomes entitled to, and virtually
certain to receive, the||income and the|amount of|||
|||the income can be measured
with sufficient
reliability.||||||
|Income with related||Where income has related expenditure
the income and||related expenditure|||is|
|expenditure||reported gross in the SoFA.||||||
|Donations||Voluntary
income received by way ofgrants, donations|and gifts is included|||in the||
|||the SoFA when receivable
and
only when the Charity has unconditional||||||
|||entitlement
tothe income.||||||
|Tax reclaims on||Income from tax reclaims
is included
in the SoFA at the|same time as the|||||
|donations|and gifts|gift/donation
to which it relates.||||||
|Donated services||These are only included
in income (with an equivalent
amount
in expenditure)||||||
|and facilities||where the benefit to the Charity
is reasonably
quantifiable,
measurable|||and|||
|||material.||||||
|Volunteer|help|The value ofany volunteer
help received
is not included||in the accounts.||||
|Investment|income|This is included
in the accounts when receivable.||||||
|Gains/(losses)
on||This includes
any gain or loss resulting
from revaluing
investments
to market|||||value|
|revaluation|offixed|at the end ofthe year.||||||
|assets||||||||
|Gains/(losses)
on||This includes any gain or loss on the sale of investments.||||||
|investment|assets|||||||
##
##
##
##
##
##
|3|Statement||ofFinancial|Activities - prior year||||
|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted||
||||||funds|funds|Total funds|
||||||2022|2022|2022|
|Income and endowments||||from:||||
||Donations|||||15,623|15,623|
||Investments||||23||23|
||Other||||122,583||122,583|
|Total|||||122,606|15,623|138,229|
|Expenditure||on:||||||
||Charitable||activities||100,368|63,964|164,332|
|Total|||||100,368|63,964|164,332|
|Net|income||||22,238|(48,341)|(26,103)|
|Net|income before other|||||||
|gains/(losses)|||||22,238|(48,341)|(26 103)|
|Other gains and losses:||||||||
|Net|movement||in funds||22,238|(48,341)|(26,103)|
|Reconciliation|||offunds:|||||
|Total funds brought forward|||||94,174|1,101,415|1,195,589|
|Total funds carried forward|||||116,412|1,053,074|1,169,486|
|4|Income from donations|||||||
|||||||Total|Total|
|||||||2023|2022|
||Donation|and grants from||||||
||Charitable||Trusts and||||15,623|
||Foundations|||||||
||||||||15,623|
|5|Income from investments|||||||
||||||Unrestricted|Total|Total|
|||||||2023|2022|
||||||E|E|f|
||Bank interest receivable||||246|246|23|
||||||246|246|23|
##
|6|Other income||||||
|---|---|---|---|---|---|---|
|||||Unrestricted|Total|Total|
||||||2023|2022|
|||||f|||
||Rental income|||158,301|158,301|97,179|
||Covid 19small business|||||25,404|
||government
grant||||||
|||||158,301|158,301|122,583|
|7|Other expenditure||||||
||||Unrestricted|Restricted|Total|Total|
||||||2023|2022|
||Bank loan and overdraft||||||
||interest payable||347|38|385|351|
||Employee costs||83,421||83,421|62,184|
||Motor and travel costs||51|6|57|70|
||Premises costs||49,143|5,460|54,603|44,075|
||Amortisation,
depreciation,||||||
||impairment,
profit/loss|on|15,530|1,726|17,256|18,653|
||disposal offixed assets||||||
||General administrative|costs|34,077|3,785|37,862|35,926|
||Legal and professional|costs|2,878|320|3,198|3,073|
||||185,447|11,335|196,782|164,332|
|8|Net expenditure
before transfers||||||
|||||2023||2022|
||This is stated after charging:|||f||f|
||Depreciation
ofowned|fixed assets||17,256||18,653|
|9|Staff costs||||||
|||||2023||2022|
||Salaries and wages|||83,421||62,184|
|||||83,421||62,184|
||No employee
received|emoluments|in excess off60,000.||||
##
##
|10|Tangible fixed assets||||||
|---|---|---|---|---|---|---|
|||Land and|Computer|Furniture|ik|Total|
|||buildings|equipments|fixture|||
||Cost or revaluation||||||
||At 1April 2022|1,305,143|85,361|145,504||1,536,008|
||Additions|||384||384|
||At31March 2023|1,305,143|85,361|145,888||1,536,392|
||Depreciation
and||||||
||impairment||||||
||At 1April 2022|243,350|84,718|130,336||458,404|
||Depreciation
charge forthe|13,052|317|3,888||17,257|
||year||||||
||At 31March 2023|256,402|85,035|134,224||475,661|
||Net book values||||||
||At 31March 2023|1,048,741|326|11,664||1,060,731|
||At 31March 2022|1,061,793|643|15,168||1,077,604|
|11|Debtors||||||
||||2023|||2022|
||||6|||6|
||Trade debtors||7,724|||24,081|
||Prepayments
and accrued income||522|||295|
||||8,246|||24,376|
|12|Creditors:||||||
||amounts
falling due within one year||||||
||||2023|||2022|
|||||||6|
||Bank loans and overdrafts||3,875|||3,875|
||Trade creditors||15,572|||13,088|
||Accruals||6,566|||3,220|
||||26,013|||20,183|
|13|Creditors:||||||
||amounts
falling due after more than one year||||||
||||2023|||2022|
||||6|||f|
||Bank loans and overdrafts||9,408|||13,282|
||||9,408|||13,282|
##
##
|14|Movement|in|funds|||||
|---|---|---|---|---|---|---|---|
||||||Incoming|||
||||||resources||At31|
||||||(including|Resources|March|
||||||other|expended|2023|
|||||At 1April|gains/losses|||
|||||2022|)|||
||||||6|||
||Restricted funds:|||||||
||Restricted income funds:|||||||
|||||1,053,074||(11,335)|1,041,739|
||Total|||1,053,074||(11,335)|1,041,739|
||Unrestdcted|funds:||||||
||Designated|funds:||||||
|||||116,412|158,547|(185,447)|89,512|
||Total|||116,412|158,547|(185,447)|89,512|
||Total funds|||1,169,486|158,547|(196,782)|1,131,251|
|15|Analysis of|net assets between funds||||||
|||||||Unrestricted||
||||||||Total|
|||||||funds||
|||||||f||
||Fixed assets|||||1,060,731|1,060,731|
||Net current|assets||||79,928|79,928|
||Creditors due
provisions||in more than one year and|||(9,408)|(9,408)|
|||||||1,131,251|1,131,251|
|16|Reconciliation||ofnet debt|||||
||||||||At 31|
||||||At 1April||March|
||||||2022|Cash flows|2023|
||||||E|6|6|
||Cash and cash||equivalents||100,971|(3,276)|97,695|
||||||100,971|(3,276)|97,695|
||Bank loans||||(17,157)|3,874|(13,283)|
||||||(17,157)|3,874|(13,283)|
||Net debt||||83,814|598|84,412|
##
##
##
|forthe year ended 31M|arc|h 2023|||||
|---|---|---|---|---|---|---|
||||Unrestricte||||
||||d funds||Total funds|Total funds|
||||2023|2023|2023|2022|
||||E||E|E|
|Income and endowments|from:||||||
|Donations|||||||
|Donation
and grants from||||||15,623|
|Charitable
Trusts and Foundations|||||||
|||||||15,623|
|Investments|||||||
|Bank interest
receivable|||246||246|23|
||||246||246|23|
|Other|||||||
|Rental income|||158,301||158,301|97,179|
|Covid 19small business||||||25,404|
|government
grant|||||||
||||158,301||158,301|122,583|
|Total income and endowments|||158,547||158,547|138,229|
|Expenditure
on:|||||||
|Other expenditure|||||||
|Bank loan and overdraft||interest|347|38|385|351|
|payable|||||||
||||347|38|385|351|
|Employee costs|||||||
|Salaries/wages|||83,421||83,421|62,184|
||||83,421||83,421|62,184|
|Motor and travel costs|||||||
|Travel and subsistence|||51|6|57|70|
||||51|6|57|70|
|Premises costs|||||||
|Rates|||1,657|184|1,841|525|
|Light, heat and power|||19,223|2,136|21,359|11,967|
|Premises cleaning|||7,942|882|8,824|6,511|
|Premises insurances|||1,663|185|1,848|1,788|
|Premises
repairs and
maintenance|||18,658|2,073|20,731|23,284|
||||49,143|5,460|54,603|44,075|
|Genera
Iadministrative|costs,||||||
|including
depreciation|and||||||
|amortisation|||||||
|Depreciation
ofComputer|||||||
|equipments|||||||
|Depreciation
ofFurniture
fixture||&|15,530|1,726|17,256|18,653|
|Dallow Development
Trust Limited|||||
|---|---|---|---|---|
|Detailed Statement of Financial Activities|||||
|Bad debts|20,930|2,326|23,256|23,256|
|Equipment
leasing and hire
charges|3,109|345|3,454|4,531|
|Software,
ITsupport
and related
costs|7,096|788|7,884|2323|
|Stationery
and printing|1,003|111|1,114|2,015|
|Sundry expenses|317|35|352|1,671|
|Telephone, fax and broadband|1,622|180|1,802|2,130|
||49,607|5,511|55,118|54,579|
|Legal and professional
costs|||||
|Accountancy
and bookkeeping|2,203|245|2,448|2,448|
|Other legal and professional|675|75|750|625|
|costs|||||
||2,878|320|3,198|3,073|
|Total ofexpenditure
ofother costs|185,447|11,335|196,782|164,332|
|Total expenditure|185,447|11,335|196,782|164,332|
|Net gains on investments|||||
|Net expenditure|(26,900)|(11,335)|(38,235)|(26,103)|
|Net expenditure
before other
gains/(losses)|(26,900)|(11,335)|(38,235)|(26,103)|
|Other Gains|||||
|Net movement
in funds|(26,900)|(11,335)|(38,235)|(26,103)|
|Reconciliation
offunds:|||||
|Total funds brought forward|116,412|1,053,074|1,169,486|1,195,589|
|Total funds carried forward|89,512|1,041,739|1,131,251|1,169,486|