REGISTERED COMPANY NUMBER: 04298676 (England and Wales) REGISTERED CHARITY NUMBER: 1092237
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2021
FOR
DOVER RETAIL CRIME OPERATION
DOVER RETAIL CRIME OPERATION
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
DOVER RETAIL CRIME OPERATION
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 28 FEBRUARY 2021
| TRUSTEES | A M Elcocks |
|---|---|
| P E Smye-Rumsby | |
| J P Ciantar | |
| S Dowle (resigned 1.9.20) | |
| N D Kington (resigned 28.2.21) | |
| A Follett (resigned 1.9.20) | |
| R Yates | |
| A St Pierre | |
| D Maslak | |
| D Sutton | |
| A J Howell (appointed 24.9.20) | |
| COMPANY SECRETARY | A M Elcocks |
| REGISTERED OFFICE | Charlton House |
| Dour Street | |
| DOVER | |
| Kent | |
| CT16 1BL | |
| REGISTERED COMPANY | 04298676 (England and Wales) |
| NUMBER | |
| REGISTERED CHARITY | 1092237 |
| NUMBER | |
| INDEPENDENT EXAMINER | McCabe Ford Williams |
| Chartered Accountants | |
| Charlton House | |
| Dour Street | |
| DOVER | |
| Kent | |
| CT16 1BL |
Page 1
DOVER RETAIL CRIME OPERATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2021
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 28 February 2021. 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the charitable company are the promotion of crime prevention and education measures within the designated area of Dover, Deal and Sandwich in conjunction with the police, other statutory authorities, community and voluntary organisations; the protection of people and property; the prevention of criminal acts by the encouragement of greater public participation in the prevention of crime and the provision of educational information and practical assistance to the community.
The trustees confirm that they have complied with the duties in Section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit. We have referred to the guidance in the Charity Commission general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that they have set.
The charitable company operates under the names:
Dover Partnership Against Crime (DPAC) Deal Partnership Against Crime Sandwich Partnership Against Crime
ACHIEVEMENT AND PERFORMANCE
Achievements during the period and plans for the future
It has been an extraordinary year.
DPAC, its board and members have lived through three lockdowns. All apart from essential retailing has been shut down for most of the year and hospitality has been closed down. Our first lockdown arrived near the end of March 2020 and lasted approximately three months with only essential retail remaining open.Travel restrictions have been in place and everyone had been told to stay at home, only allowed out for exercise and essential travel. Holiday destinations have been closed down and air travel abroad was restricted. The Covid pandemic has, to a large degree, wiped out all the economic activity locally and nationally.
In April 2021 DPAC and its members gradually came out of the third lockdown. We are aiming to open up and start trying to normalise trading shortly. Hospitality will be the last to come back on line which is expected to be mid June.
The Covid pandemic has had a significant impact on DPAC, all its members and the general public. It is not yet clear who will survive the closures and as retail and hospitality teams come back to work from being furloughed, there will be many difficult decisions that need to be made. Not all businesses will be able to survive the year. DPAC relies on membership fees and revenue from the rental of radios, and we are always aware if there are any grants or funding available. As income stopped, our expenditure also had to stop. All crime partnerships have had similar issues.
The radios have not been in use for many months so we expect and anticipate a need to spend more on maintenance for servicing radios and replacing batteries etc. We are now in a transition period as DPAC systems and processes gradually come back to life. It will be some time before normal retail and hospitality trading. As DPAC issues exclusions normally for a period of twelve months, the vast majority have reached their normal termination time.
DPAC has been offered support from DDC community services and the Police although it is not yet clear what shape this support will take.
The chairman, coordinator and treasurer have had "teams" meetings monthly and board meetings have taken place every quarter, again using "teams". Physical meetings had been suspended because of the need to socially distance. There is a full board meeting at the end of April which will allow the board members to review the last twelve months and also decide how DPAC should proceed in the coming months / years.
Page 2
DOVER RETAIL CRIME OPERATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2021
FINANCIAL REVIEW
Reserves policy
The trustees understand the need to retain sufficient reserves to be able to continue with the charitable company's objectives and meet liabilities as they occur. Income reserves at 28 February 2021 amounted to £17,866 (2020 - £12,087).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charitable company is controlled by its governing document, the memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
The trustees are appointed by a majority vote of the existing trustees.
Risk management
The trustees have a duty to identify and review the risks to which the charitable company is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The major risks to which the charitable company is exposed have been reviewed and systems established to mitigate those risks.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 8 September 2021 and signed on its behalf by:
J P Ciantar - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DOVER RETAIL CRIME OPERATION
Independent examiner's report to the trustees of Dover Retail Crime Operation ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 28 February 2021.
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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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.
Mr I D Pascall FCA McCabe Ford Williams Chartered Accountants Charlton House Dour Street DOVER Kent CT16 1BL
8 October 2021
Page 4
DOVER RETAIL CRIME OPERATION
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 28 FEBRUARY 2021
| 2021 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 1,417 Charitable activities Provision and co-ordination of intelligence 25,406 Investment income 3 6 Total 26,829 EXPENDITURE ON Charitable activities Provision and co-ordination of intelligence 22,729 NET INCOME 4,100 RECONCILIATION OF FUNDS Total funds brought forward 14,663 TOTAL FUNDS CARRIED FORWARD 18,763 |
2020 Total funds £ - 33,389 26 |
|---|---|
| 33,415 30,229 |
|
| 3,186 11,477 |
|
| 14,663 |
The notes form part of these financial statements
Page 5
DOVER RETAIL CRIME OPERATION
BALANCE SHEET 28 FEBRUARY 2021
| 2021 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 897 CURRENT ASSETS Debtors 9 2,778 Cash at bank and in hand 22,491 25,269 CREDITORS Amounts falling due within one year 10 (7,403) NET CURRENT ASSETS 17,866 TOTAL ASSETS LESS CURRENT LIABILITIES 18,763 NET ASSETS 18,763 FUNDS 11 Unrestricted funds 18,763 TOTAL FUNDS 18,763 |
2020 Total funds £ 2,576 2,392 19,346 21,738 (9,651) 12,087 14,663 14,663 14,663 14,663 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2021 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.
The financial statements were approved by the Board of Trustees and authorised for issue on 8 September 2021 and were signed on its behalf by:
J P Ciantar - Trustee
The notes form part of these financial statements
Page 6
DOVER RETAIL CRIME OPERATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021
1. STATUTORY INFORMATION
Dover Retail Crime Operation is an incorporated charitable company, limited by guarantee, registered in England & Wales. In the event of the charitable company being wound up any property remaining would be given to another charity with similar objects and if no property remained, the liability of the members would be limited to £1.
The charitable company's registered number and registered office address can be found on the Reference and Administrative Details page and it's nature of operations can be found in the Report of the Trustees. The charitable company operates from Dover Police Station, Ladywell, Dover, Kent, CT16 1DJ.
2. 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.
There are no material uncertainties that may cast doubt upon the charitable company's ability to continue as a going concern.
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.
Income invoiced in advance is deferred to the period to which it relates.
Government grants for the purpose of giving immediate financial support with no related future costs are recognised as income when receivable.
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.
Radios and base - 25% on cost Office equipment - 25% on cost
Taxation
The company is a registered charity and its income is exempt from taxation.
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.
Income which has been set aside by the trustees for specific purposes, and its related expenditure, is treated as designated funds.
continued...
Page 7
DOVER RETAIL CRIME OPERATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2021
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Deposit account interest | 6 | 26 |
| NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | ||
| 2021 | 2020 | |
| £ | £ | |
| Depreciation - owned assets | 1,679 | 1,672 |
| Independent examiners fees | 1,324 | 1,326 |
4. NET INCOME/(EXPENDITURE)
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 28 February 2021 nor for the year ended 28 February 2020.
Trustees' expenses
During the year expenses amounting to £574 (2020 - £13) were reimbursed to trustees.
6. STAFF COSTS
| Wages and salaries Social security costs The average monthly number of employees during the year was as follows: Intelligence co-ordinator |
2021 £ 13,322 (108) 13,214 2021 1 |
2020 £ 2,220 108 |
|---|---|---|
| 2,328 | ||
| 2020 1 |
No employees received emoluments in excess of £60,000.
7. GOVERNMENT GRANTS
During the year the charitable company received a government grant due to the Covid-19 pandemic. The charitable company received a Covid-19 Business Interruption Grant, a compensatory grant to give immediate financial support, amounting to £1,417. This amount has been credited to the Statement of Financial Activities.
continued...
Page 8
DOVER RETAIL CRIME OPERATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2021
8. TANGIBLE FIXED ASSETS
| 8. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Radios | Office | |||
| and base | equipment | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 29 February 2020 and 28 February 2021 | 58,281 | 15,200 | 73,481 | |
| DEPRECIATION | ||||
| At 29 February 2020 | 56,551 | 14,354 | 70,905 | |
| Charge for year | 1,397 | 282 | 1,679 | |
| At 28 February 2021 | 57,948 | 14,636 | 72,584 | |
| NET BOOK VALUE | ||||
| At 28 February 2021 | 333 | 564 | 897 | |
| At 28 February 2020 | 1,730 | 846 | 2,576 | |
| 9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2021 | 2020 | |||
| £ | £ | |||
| Trade debtors | 2,070 | 1,810 | ||
| Other debtors | 52 | - | ||
| Prepayments | 656 | 582 | ||
| 2,778 | 2,392 | |||
| 10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2021 | 2020 | |||
| £ | £ | |||
| Social security and other taxes | 739 | 160 | ||
| Accruals and deferred income | 6,664 | 9,491 | ||
| 7,403 | 9,651 | |||
| 11. | MOVEMENT IN FUNDS | |||
| Net | ||||
| At | movement | At | ||
| 29.2.20 | in funds | 28.2.21 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 14,663 | 4,100 | 18,763 | |
| TOTAL FUNDS | 14,663 | 4,100 | 18,763 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 26,829 | (22,729) | 4,100 | |
| TOTAL FUNDS | 26,829 | (22,729) | 4,100 |
continued...
Page 9
DOVER RETAIL CRIME OPERATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2021
11. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | ||
|---|---|---|
| movement | At | |
| At 1.3.19 | in funds | 28.2.20 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 11,477 |
3,186 | 14,663 |
| TOTAL FUNDS 11,477 |
3,186 | 14,663 |
| Comparative net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 33,415 |
(30,229) | 3,186 |
| TOTAL FUNDS 33,415 |
(30,229) | 3,186 |
12. RELATED PARTY DISCLOSURES
During the year equipment and sundry services amounting to £2,640 (2020 - £1,199) were purchased from Smye-Rumsby Limited, a company of which Mr P E Smye-Rumsby (director and trustee) is a director. At the year end £NIL (2020 - £338) was outstanding.
13. COVID-19
The coronavirus pandemic has resulted in a reduction in income for the year and the trustees expect the pandemic to continue to have an effect on income for the following year. The impact of the pandemic continues to evolve and therefore it is not practicable to quantify the potential financial impact on the charitable company at the current time.
Page 10
DOVER RETAIL CRIME OPERATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Grants | 1,417 | - |
| Investment income | ||
| Deposit account interest | 6 | 26 |
| Charitable activities | ||
| Provision and co-ordination of intelligence | ||
| including the hire and repair of radios, etc | 25,406 | 33,389 |
| Total incoming resources | 26,829 | 33,415 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 13,322 | 2,220 |
| Social security | (108) | 108 |
| Intelligence co-ordination | - | 19,839 |
| Repairs and cost of ancillary equipment | 2,640 | 1,313 |
| Office and telephone costs | 1,361 | 1,246 |
| Post, stationery and advertising | 384 | 130 |
| Insurance, subscriptions and licences | 2,144 | 2,066 |
| Sundry expenses | 70 | 42 |
| Radios and base depreciation | 1,397 | 1,389 |
| Office equipment depreciation | 282 | 281 |
| 21,492 | 28,634 | |
| Support costs | ||
| Governance costs | ||
| Sundry expenses | 13 | 269 |
| Independent examiners fees | 1,324 | 1,326 |
| Bank charges | (100) | - |
| 1,237 | 1,595 | |
| Total resources expended | 22,729 | 30,229 |
| Net income | 4,100 | 3,186 |
This page does not form part of the statutory financial statements
Page 11