Charity registration number1093882 Compainy registratio nurnbei. Tr4378S21 {Englsnd and WNl¢s) THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED LEGALAND ADMINISTRATJVE INFORMATION J W AndciEOII A E Andrcws JA Drcsner G Ga(es S P Sinith J P Smoothy (Appoint¢d 7 F¢bNary 2024) Charlty number 1093882 CiimpaTJy nwmher 04378521 Prlttelpal Y4ddress St Martins 59 In)perial Avenue Wesicliff Oli Sea Englllhd SSO 8NQ Reglst¢r¢d office St Mortins 59 1rn1)erial Av¢nu¢ W(clIff Oli Sea E55CX England SSO 8NQ Audltor FrllnctÈ James & Partn¢r5 LLP 1386 London Road L¥igh Sca Esscx Eiiglnnd SS9 2UJ
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED CONTENTS PaEe Trustees report Sthtenient of ¢nL$le responsibilili Iiidepei)dent Auditorts T¢POrt Staten)eL)t of finai)ci81 a¢tiviii¥ Bolance $h¢¢t 12 Staiement of ¢&sh flows 13 No¢e8 Ili¢ fin#n¢ial $then 14-24
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATJON LIMITED TRUSTEES REPORT (INCLUDJNG DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Th¢ (rusices wrs¢i?I ti)cir awiual rrpoyi and finyncial siatL'm¢nls for the yeoi. ended 31 March 2024. The fliiancial stalcm¢nts have been pr¢par¢d iii aecordailcc WÉth ilie ae¢ouniing polici&% set out iii ftfile I trj tlie linaiicial staieiiients aiid comply with Ihe chariLy's goveri)ing docum¢n¢. Ihe Con)ponics Ac( 2006 aiid 'Accouniing aiid Rei)oitiiig by cliurit5.' Statcmeiit of Rceon)niciidcd Prncuee applicil ble to chariiics iheir accounts ii) a¢cordaiiee witli (he Finaiicittl Rcpoitifig standrd appli¢ablc in th¢ UK und Repiiblic of Treild (FRS 1021" leffectivc l J8nuury 2019). otJjcetiv&s and ACtivitlt& The Ariicles ol-AssoGiation State Ihat Ihc objcct of the Orgartlsalion is to as51$1 io th¢ rclief of th¢ needy ai)d ¢ld¢rly sn icli ways 05 th¢ (nte¢S thiiik fLI in¢ludiiig through th¢ pyovisioii of itsidcntial homcs. Th¢ ain¢lldn)ent ro lh¢ Articles iii Dtecrt)bcr 201 I Irmoved the rcslr(etion of operatiii& withii) SouthcndaOII-Sc¥¢ 8nd Essex PArticularly m¢llniiig St Mai1ii)$ also iak¢y Itf¢ry31s froin fui11)er Dfi¢ld TL)cluding ihe ldart Boibughs. In 2012, eh¢ Soutl)cnd on Sea Daiby and Joan Organisation m¢iEed with The Mission of Help 8nd in doing so aequii'ed St Mortin% RIdnI)87 Cars hDm¢ for £76.596. Carc is DOW PLDvid¢d in one K]St¢[L{l iL'sidLThtial home a¢ St Mal'lins in W¢siclift' on Sca wl)i¢h ofycrs dcm¢ntia-si)c¢iali8cd adult C8rc for up to 26 IEsid¢n(s. Flnliicial Objectlves Fin&t)¢i8IIyi the carc S[Or ¢oiiiinu¥5 10 LXP¥I'iLliCC ¢liall¥nbi¢s 114tityiolly. Our chariiy's finllncial obj¢divLS trinftiii focu4¢d an en.4uI'iiig cha¢ our op¢rations &Juicrnl¢ ¢nousli iiicome ia eover our liLbiliti¢5 willi any surplus funds invested piimji'ily iiii engui'ing (h&( S¢ MrLrlins coniinu¢s lo off¢i' o safe, seuiir and ciMnlori#ble hojne for oui. r¢.¢idcnrs. Tlic inoj()I'ity of Incon)c oming in Its tlie charity is fitsin rL'sid¥nt5' le¢$ wli¢ili¢r paid for privtst¢ly or via thc locftl aillhoriry. E&eh year, tnLieeS Irview residei)Is' f¢c s¢iwiures 10 eii$urc Iliai they aro sei ai a I¢1 ihot uvstec¥ feel is.. Adequatc to ¢ovcr our op¢i8linbp costs Fair, givin¥ coitsid¢Tntioii to Ihe aeces5ibility Df our %ervi¢cs to Ihox with limitcd iiwoinc tsiid in necd of oui. suiiporl In line with iLifl#tion io eiisuir we meet our liabl11$s and ihe chnTity 11) n fitIY pOnSibl¢ fashioi) In a8reemen¢ wirh Local Authority fee l¢vel$ It 1$ R sad realily tbslt, likc mllny others across the UK, th¢ cost of css¢ntial items such d5 food. ci)ciEy and profe8sitsiitsI le¢s (SllLh as insurance) hAV¢ IISLn and cany on ¢Joiiig so. li eontinucs to b¢ g difficult limo foi. ull small op¢iUtions' Iiow¢v¢i', it is trusie¢s' belief tliat clever IManagciii¢nt of Ihc chariiy's finance% will provide a bolsi¢¥ io ft)tUTe tinaiiBial cliallengcs. To tl?is ¢nd. nd5 fibJ# tl)e sale of a pirJIly hive bccn iJvL8ted in k liigli intcs'es¢ gavlrtgs uccount. T]1¢ intcrtsi earft¢d 1$ re-inv¢sted foi. tlie bencfit of r¢sid¢nl.% (in leLimS of repair and main¢¢nal of rh¢ home or rcsid¢nLS bencfit) or in tl)¢ iiirining of tlic cliarity loi. Ilio bei)efil of the wider Loii]rnuDiiy. EaLlI yexT. we lliso r¢ceive leg8cie% froits ivill dltion¥ wliiL.l? urc alwthys wily #ppreLiJ(¢d. If iherE l% l)0 slipulaiion ¢0 l)ow tliis nJoney is to be used, we will &uoin look Iv ben¢fii resid¢Jit$ L( Si Marlins by pur01411 iieitts Cor 8tttivi(ies (llaines. cookery ileins, ¢r¢aiive equipin¢iit) gr use the moiiey io fund reirS or improveDieJi(s iIi our l)ome Isucli a$ a iiew woj'kshoi slicd in th¢ garden). fn ad(lillOD, WC grt involycd irt liiniied fundraisin&¥ such as our Bardeii parli¢5 which ¥encr4Lt Bnough surplus to fund y(Jdiliunal resident cllitsii)m¢nl oi. uclivi(ic%. Eniurlng ovr work dellvers our #SMJ Iii sliapiiig our objc¢tlVC5. th¢ tri15 eonftrii) that the Charity Comiiii$sion'8 gvidtsnee nn public bcncfit, ii)cludins Il)0 guiddllee 'piiblic bcJJcfit.' nn1Th8 a charity (PB32}' ha$ been eoD5idcr¢d and followe¢L Our 5tfil(ebry is review¢d rcgularly t(J cnsiirc our choriry provides thc peoplc of South¢iMI tsnd n¢ighbouring areas the servi¢c$ amd support required yn the wny they ii¢ed it. Paroinouxi to thi5 is our provisioii foi. car4 provided in oiir residential hoilic 111 the hcarl of Westcliff. Tl)is i% whcrc our residcnts live. St MrE1$ is horne to 26 eldth.ly people sufferinu witli a rdnge ol. ctsndition.% iijcludriig d¢m¢iitla, linilry andlor iJ)mobilily. Tiust¢e3 meet regulaAy and OLE always kn to ILnpJDve opcrati01i4LI proc¢56 aiiLI piDced¥re5. id¢i)tify oppomjnities, solve or8aAisaiioiial ¢lJallenx¥5 and rxploir opptsrtuiiiiies ai)d pabli1YhiPS.
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED TRUSTEES REPORT UNCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 NIARCH 2024 Views frorn Our Rolidents, Famllles 9nd Frf¢nd$ FLcdba¥k fi'oii) LxistiThB and poL¥nlièl Lli¢nl$ is always warinly receive4J wi¥J hclps us Iv btaugtt (lie suLLti ufour GULnI sei'vicL as w¢ll as offering us way$ io improvc our otrLrin8. We knld regular niectiiiU5 with r¢5idLI)t$ &nd tl)Lic rajiiili irt whi¥l) WL sc£k f¢edbaLk on thc hoinc, the cnre received. Il)e food and (he enieitainiiiLnt. RLidcnts aiid fGinili¢s always r¢8POIi ¢oiislru¢tivcly io our Incetings and surveys flnd IliB level of di&lo8ue widl m4na8LiM<#)i ttppropr¢atc Liid u¥¥ful. Witlioiit excepLion, t¢¢dlMck is consthnily po$ilivc. Pot¢nrittl clicni$ wolking (lirougli 1r doors for the firsr timc apprat¢ thc hoinely feel and ihe wam wcl¢onie by 3tall'. Loiig¢i' terni r¥sidttnts Ytslue Ihc frieiidly y¢1 prtsfes¢ionJl Yclaiionsliip with their key carer oiid (he ampl¢ spÈce Ihe hoi)ie provid¢s. Old ai)d Iicw love dic laytsut of oui. hoine wilh its WLdc co•dOr8, large ¢omii)unal Tooms aiid ibuiidante ol. wii)dtsws overl()nkii)g oii). ¢xteiisiv¢, aword-winiiing, d¢mentlil-Inciidly gard¢ii. It is tcstnmeiii fo the dediclltioii ond 1111Yd WOTk ofour 5raff Ihnt Inni)y of oiir new clientb hav¢ Come to u¥ throuxh word-tsf-niouth or yeMM0ndalIott. Achlevemcnts #nd p¢rfoMi4neo Gold Framework (GSF} In aciober 2022 we rcgi.It¢r¢d for tli¢ Gold Stand81'd Frnii)ework, ai) ac¢redi¢ThÉion for ¢ftYe homtg and lica1thcnl pi'oviders Iii ¢arii)u for p¢oplc in Il)e I51 ytars of 5ifG. W¢ aTC eontinuing to work iOWArd$ our acc1rditIon Ihi'ougli trniiiiiig aiid by ciiib¢ddiii& best prnttice iii our opcrniions. Accrediration requires evideiiciThg whi¢h Inkc% lini¢ aiid rcsourcu to OlBllnis¢ ui)d pres¢nt. We hopc ¢0 wc¢sfi)1IY conelude our Irainiiig and aCCTeditaiion in thc IDst quarter of 2024. Otlier Aclilevements Dd Perfoi'm8ncc Tli¢ Iwt year h&8 y¢#n Ihr Charity Lon501i¢JaLe ils Ill&th8 gnd forus on futtsrr L8r¢ provision iii Ihe borough. R¢¥ular In¥eiii)us with Soutl?end Cily Council (lirouuliou¢ lh¥ ye&r ensured Ilioi lh¢ ¢h4rily'% objecLiV¢% ajid fiiiur¢ bubine%b yirtsleby align will) Llie 8rea'$ deittand for adul¢ car¢. Re&iullli' meetijigs wiUi ¢un)Inissioiiers ai ihe couiicil und ihe outcomes uf ilittse meeLii)¥s ure mohitored ¢iisure our servke&% and our resid¢Ji(s are reprcs¢iil¢d. We have a number ofn)o¢k insp#cLiuElS from tlie couiicil and ¢ur T.IR I safcguardiftg providers both of whom llivc aceessed us as 'good'_ rAiing which wg ure proud 10 ¥chieve dnij trnly i¢fl¢cts th¢ hard work &nd dilligcncg Jll &iaff Rt St Martins. In addiLlOlI. w¢ w¢re llwarded a S-si&r rnling for kiiLlILn Iiygi¢nc from SCC wliicli is very we1141vs¢rvLd. OIIT kitchen .slaff work hard ensure tii¢ir f¢)od pi'¢parotion urc&s hJvg ilic liigli£%L ofslandards in hygiene and fuijd liindlinb PTAGliL¢s and Iliis is r¢fl¢cted li) Ihe Latcr?n&t serviLcs tliat we pmvidc. Tlic fiiioncial yollr sioi'i¢d p¢)siiively willi tnjsiees Rureeinbi a new S yetjr siraieby for tlic chai'iry wlii¢li <Juilines plans to ciisiiro Ihe fi)tui'e-proofJi)8 of opcfations and provides a blucpi'int for ¢lie fiLtUTe growtli of tli¢ cliai'iry. Part of this iiivolvcs exi?llE)din8 OUL" operntions which we Conuiiue (o plan. W¢ arc conrinuing to sellrch for tli¢ righi property io puitliastt io coniplen)ent oui. exisiiiiby yeThiee$. Tlii5 PTopeTty will need lo bc locaied locally and uliEady opernic Js o care home. 11 nccds to PL'ovid¢ ts hon)c that dovetail$ into oiir cuitrv¢ s¢rvicc. promoting the vll1u thai wc Iiold detsr. W¢ r¢m&in posltive that we ivill find th¥ rislil hon)¢. Addicioiially, trustces ugrecd to 4 prokwi7mme of mo¥n*nanc¢ al St Mortins. ensuring Ilial our current l)on)e I'ttmuin$ a Loinfoiiabl¢ artd up-lo-daic cnviroDm¢iii for our ro8ideiits. We in¥tydlled u new und addiLional lill wl)icli 1tttr4LAS tlikLi St M#itii)s is now served by ? lifis covering all floors. Thi$ is a gitat rclicf to smff and re5id¥'nis gs tl)is n¢w additioll minimiges tlic i'isk of disruption Lause(I by Ihe lift br¢akdown$. M&ny ofgur rcsid¢nts liav¢ Inobilily issues related to age. dernBnfid or fiailty yLbt alL' keen to LTItLLnlain their iiidcp¢nd¢nce of niov¢inciit Ihrougl)out tlie hoine in D tsfe and 5ecuiE way. Lifts providiiig access to all floors play L¥s¢ntial ml¢ ID (his. T1 lioJn¢ has also b¢ncfite(L froin dio luslarIon of a ncw disital sigii in sy%i¢iii whi¥li Lneans a morL effi¢L¢L)t lind uTrtO-¢l?c minutc moiiitoring of people in and ollt of ille home. Our wLb51tc iieedcd an ovcj'liaul wlubli wtt compl¢Le(J IEJ OLLob¥r 2023: il lias helped us ¥xp¥nd our reacli with irOnitIOft about Dur cl)Arily iiTrd l)oin whilsi offering diose wl)o wish lo get in uch oil)¢T avenues will) wlii¢h do so. AdditLOI?ally. J)ew clittirs were PLir¢lJuscd, providyng ter suppurl ujid coinfort during mvdlLiine¥.
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Wc ai¢ Always brateful for Jny IkJnalioLs recei11] un41 are alivdys inllnensely graieful whcn family n)¥mbct8 bFiVL yo geuervusly ID In¢1110ry of u lovcd one. W¢ r¢ceivc donaiion% cvery y¥ar and iliis financial year w¢ were able io puL asidL 50mL' money iu rttploce an old slorabre shcd wliich was in u Si#Le ofdecay rol. W¢ also Tcecived a nciv piano whieli hos pridL ofpluec in our ininu liall Ènd is iised reblLilarly by our mor¢ musicAIILxinded rttsidenig and visitors we wert hAnded A iiew ielevisi¢)n by tlic fEki)iily of a ncw rLsidLnl. Oiii. cliority placc8 git21 in)porllliiCC on our varied aetiviti¢s progroniftie wliich includes a raiige ol. vi$itthis aiid activitic% that havc ¢ctriitinuEd rhroughout the ycai.. W¢ werc thrilled th receive a visit froi)i our local MP al Ihc tiii?e. Ai)na Ilirtli, who.gpciii a lavoly llfternoon gpeaking with our visitors and explrjring our deMLniia-friLdIY gaTden along willi lier do8. Ixjtiie. Slic ittvit¢d OTh¢ nf oui. reside1) to Ii¢r #nnuttl c¢nrenkrian lunch ¢v¢nL Our rG%idbiils Bcl l)iucli plca%uiB froiii ii¢w expci'icnces nlld iiioetiiig new visilon. We h&v¢ b¢¢n joined by SKrc4 thc ih¢rJpy pony gild Monry, oiir PAf dog who visits rcgulurly ott Fi'iduy Inoiiiings. The year Jlw Saw us w¢lcon)¢ youi)g adults wl)o visii a% pait of thcii. scliool's volui)t¢¢i' prograinn)e 4ueh as MJX who is a sixth form ytud¢ii¢ ai Wesi¢lilT HI School for Boys th¢ b¢nefii of iiitei'gcncrational intcra¢tion 15 1vell r¢s¢ai'ehed Md docu>nented. Chii¥tlDll> iy ulway$ o busy tin)e for Irsidcnts and and 2023 did not diwppoi))tl Thc fesiiv¢ yc&boii kicked OIY wilh a vi5ii IIvLn iouring eompany ivlKJ Put on a UniqlY ¢rc8tivc production of tli¢ foiry illle pani(>iniLne CiiideiEll8. Tl)ere was also a staff caiol concci1 for relidents and ehurch 8wvi¢u fro1 members Cfsi Siviourg in Westcliff. lil addition 1¢) d)¥5L now visitors, w¢ have oui. s¢alwJrt ind rcgulAr ont¢rtain¢rs who cuntsnue to bring mucli joy ¢0 Si Marlii?s, SinuLrs and inusiLLan$ 5u¢li as D&vid Johns. Ronnic, MariK dic E-baiul. Adgm fron) tl)L Piano PavdiL)n aiid T1 Ladybirds arL' riuli(ly v¢ry popullr with oiir iuidwils JrKI 8itL'SKi til¢ hoine retsiularly cd6brai¢ birtlidays and In4jor iv¥nt8. ThL &unim¢r IMoiill)s our att¢iilioii MDWL. to morc ouidoor putsuiis. This is th¢ iimr wli¥ii our woiid¢i'ful d¢mentill.fi'SLiidly yurdcii rcAlly comes alivc. With a iicw King 01) lh¢ ihrone, Ihe Si Marlins cgmmunity cclcbrAied his corniiolioii in glylt will) a wond¢J.fiilly fitlittg Lnd plltrintic garden parry ar1)ded by TeEidents families and fricnds. We also hold our rcgulgr sumin¥r parti¢s iii Ilie gaTden Iw¢uthcr p¢rniiiiingl al(hoii8h we nev. forget thai Si Maiiins 1%. at Iiea51, a h(>me to oui. r¢5id¢nl% ond thc rdcn is ali ¢xicnsion of this. Tho gal.den provid¢$ a l)aven of iranquillity aiid pcace with liitle pocket% of pi'ivacy wh¢r¢ Ividciits sit And enjt)y qui¢t lim¢ alonc oi. with oth¢ts as they choos¢. For ti)osc unable to go out oli their owi), thc ¥#rdcii 18 exteii$ivo enoligh to piDvi(k much nCCd ¢x¢iEise aloJiB a lengthy fikturc of eight potliway. Fin2llL,lul revlew ReserveR snd Inves¢mont S¢rAlegy Tru8tecs coiiiiliU¥ Its IfVlCW tlic orgotii8atlall'l Tcscfv¢5 policy whieh delailq how wJcryc¥ arc sct, olltlines wli&r purpose they ar piit lo Ind wliy Tl)c ehariry has moncy set isid¢. Thb policy identifies 4 relovaiit arcas foi. special expeiidittii'c, Marnely coi)iing¢n¢yi ¢osh flow. coiiservatloll Aiid comniitsiicni. Rcserves ni'e filiidcd by IhL ¢harity'S iocomc wheiher they oli¥ina tlom $IdlIs. fc¢s wliicli aiE reLeived both pi'lvnIY oiid Irom Ihe local authoi'ity, tbndimiginB, doi)olio1i1eg¢•e5 or 8raiit& nei of thc tosts of i?rovidin8 th¢ s¢rviceB foi. which tli¢ IrlBted income is earned. Tlie orgoni¥#tion produ¢¢s a busi11&ss con(inuity plan and risk 8ssessJncn4 & qilol'terly tasli flow and aniiu81 budge¢ or 4nilcipured cxpcildiye. As & rosuI¢ of tl)¢ review of the activities of tlie organisation, I1 tiustecs ¢onsldei' tl)¢ Inogt 8PPiDpI'ia¢¢ Icv¢l of free rese$ Ith8( is fuTh(ts Mt tied up in fixcd assets, desi8nateA ai)d r¢glri¢t¢d funds) to be appK)ximatcly £500.OQU which is 6 Th)onihs of ¢xp¢ns¢s. Tlie funiLs which rem41D above aiid beyond our free r&8crves level will be used iii Pllrt througl)oui the Luinii)y years lo eiisure pgTdBs of efjuipineiil 7£ nd serviees in Hccordance with Ix)Ih Ihe OrTnISa11on's ¢Jpiial sp¢i)d siraleuy (for one.Dff Inlljur investtncnls or iinprov¢ments) and ¥ntsuAI In8inLenance expendilure (for our prowainine of sinall, on-goingy repair woi'kl. Any surplus lund$ (such a$ frotn iknc salc of ¥i8nifiunl assets) WILI bc kept in l)i8]i inr¢s[ &CLounis. eumins Gliw'ily significant Addiiional inconie unlil su¢h iiine a5 (11C furlds can bc PYL lo th¢ usc wide( community.
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS, REPORD (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Risk Managemcnt Tlie re secr is a liiyl) risk environmeni. with trusw smrf workiiig liard io li117M1$C I'isk in 811 1¢$ forn)8. Oui. sLnioi' niÈnAbF¢ll)ciii review and assus dic oper8tionAI risks fatying U)c orbvÈnisAli(In pr<KluLinLy i dclailed busines% c(11)tinuily plin, ¢nicr&¥¢nry evaLuiilion plaft and risk reLrister whiLI) identify the busiiicss ¢lireats 8re likely lts Te5iil¢ in servitye disruijiion tu our rcsidents. In nddilion, our fin2rtce sub-coIMIMillee meets quarterly to Teview tl)e charity's fii)ancial risks io ei)5ure its ass¢is rcnilliii SCCLire ttnd are invcsttd wiscly. The ¢hariiy h&% ovei. ?00 policies and cedu1.£S wliich are reviewed tti ledsl Jnnu4111y to Yctlc¢i best pr IctiC¢ iLnd ihe hotkie's operation. Thcge ouilin¢ how tli¢ chariry pmvide5 its eare, lis tLttitiid¢s 10 114 fii)aii¢i21 corin)itm¢nts Lnd liDw th¢5¢ arc undertaken. In a higlily rcgulatcd 8ectoi' luch a cor¢. it is cy$ontial ihllt w< aT¢ ili8iied lo current ind$try b¢sl prnc¢i¢c Ind our s¢alTare tiilly Crtgag Lnd irnined to dcliver t1[ care. Iii wms of finaL)cial L'lsks, ¢ru$i¢cs Ihc senior Ictsdership work togeiher to pr¢vci?t a51d id¢iityfy fi'ttuLI aiid dcccption. W¢ ale COI)srJntly r¢vi¢wing ond in)provii)8 our proceduLW proeoss¢$ ond au¢hoi'i¥alioL)S to Iiiiiiinii8¢ the i'isk of a))y fintsiieial IrgUIrItIC. Our sUb.¢oiniMitt5 wiihin Ihe board en8uI"¢ that c¢rt•in fvndions Ut'il charity arc moDiiored and iwsrccs gain 5PttLialisms ILI crtaiii ar0$. Our Financc and Way Fotwai'd committees ITteel rebkularly io Ltview our firtanbi81 $itu&tton aK&iii¥l budgbl aii(I Lxplorc our bth$iness illrylel to cn5111r thNI we are maxiinisitt8 Potenrial opponuniiics. Both Ih¢sc c(xi)iiiiirees liavo been enoriijously succeviul in h¢lpin$ Lhe ¢liAriiy n4viBle I1 fa$( nvErt environment in wliich we operaie und WB Ili#nk all ihe i¢ust¢¢s Anw)1v. Iii addilion, tiitst¢¥¥ ¢ontinu¢ io inipleLncnL ) raiig¢ of outhorisèiion pro¢¢¥scs willi r¢gar(k& to cl)arily ¥pLiid aiid PkyiDII. d¢5i¥iied 10 lijnii ilic possibili¢y orrruud giyl Jnoniiof xp¢ndin¥ Icv¢ls. W¢118vc en forillnale in ilie rpxniiimcnL nf niin)ber of li.41¢eS uvex tli¢ pasi few yur5. E.h brlnus a diifLI'¢iiL skills soi LO bollrd nieetii)us: thLir knowled&ptt and cxpLti¢ncc Iins bcen vitsl in Ii¢lpin¥ ilic ¢hDrily 10 wl1)Ur ihc cliallcnbyes of iliL pS(4 ycar.4. We hav¢ Irustces wilh ¢xp¢rienLe in Lare, fundrRisinu, financ¢, banking. business. prenii$¢s inAnatsieniciit ii)d Il)e p(bbliL s¢ctor- a wcal¢h of knowledge rot tli¢ ¢liJrity'S seiiior monks¢menE to drnw on &nd whicl) hos b¢¢n iii%iiuiiieiithl iii driviiig 11)c chai'ity loiward. Plrtns for futur¥ periods TrLlSie¢s agi'ccd a 5 y¢ar pl8D in 2023 and WL. will conlinve LO follow ilie pih ouilined as c105¢1y as PL>$sible. Th¢ plan d¥wiIs Souiliejid. Wc IIAY¢ been exploring Ihe straiegic OPPT)rtunilics whi¢li could see di¢ chariiy ¢xpirtd it¥ oifei.iiib lo mor¢ ljIhin * 1)055ibility of PLirLliasiJig anotlier care hume atso loukingi at otlicr ways wc can reLclI Out ¢0 vuli)LraL)l¢ CDnimuniii¢s wiiliiii SoutliLiid. W¢ liuvg unrivftllLd expertise WiLhin ili¥ <kiiwilia-5pcLialiseil scLlor aiKI we k¢eii lo faLilitarc a¢LL$S io ¢IILS¢ gei'viccs. W¢ will coxunu¢ (o improvc th¢ èiiviiDnmcnl in wliich tsui. residen liv¢. During 2024 w¢ will %eek lo ins(all CCTV Ilirouglioiit all ¢omniunal 8reas, r¢modernis¢ our main lift, rcp18 gtsrdcn pathway and Trplaee the w<>od flooring Ihe dining aiEA. upgTrde our IT sysiein. li) addition 10 repnirs tsnd r¢iiov&tions w¢ plon io undcrtakc a of Si Marli115 to ¢Li&iirc thai IE will ¢ont>iiuB ¢0 providc a comforrthblc honie for our residei)t¥ far into the fu. TIstee5 ar¢ 0150 CosIdering oihci. wuys 10 odupt iht homc which involve Seeking to moke our energy consumoion mC sustainAbl¢ (e.& thiDu8h 901ui' panclingl. structu governoncc 8Dd Thanag¢rn¢nt The cliirity is a Gomp0Dy liTh)ited by gutsronte4 governed by itt Memor01m 3nd Artic1¢8 of Association dutd 21 F¢bru&ry 2002 and aiMtftd¢d 8th Dceei•ber 2011. The liobiliiy of mwnbers ith Ihc cvcnt of the c(MllPaliy beiiig wound P is liillid to o .1 tt excc¢ding £10 eoch. Tl)e aS5¢13 of the original ¢hari¢y weie IranSfe¢d iiito the nJLnC of thÈ eharit-ble company in 2WS. The oribTriiial chfii'itys was foTnJcd in 1946, is u%ed for fuiidrai%ins* primarily focued oli exis¢in8 legacy aclivity. whi¢li Iii April 2012. two local clsari(ie& Si Mailins Rciidential Ltd 8Dd Mis8ioTr of Help, iiiergcd with Uic organisaiion.
THK SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS, REPORD (CONTINUED) FOR THE YEAR EF4DED 31 MARCH 2024 Thc tte¢s, who also th¢ diitctots Cor the puiyose of coinpllny law, ¥nd who Mv¢d during thG y¢ar ond up to Ihc d8t¢ of signattiie of Lhe financial statements wur,. J W Ai)der8on A E Aiidrew8 J A Thtsncr GGO SPSmith J P Sixoothy P Roihwell OROW (Appoitt*d 7 Febrny 2024) {Resi8n¢d 27 Aprtl 2023) (Resigned 10 Myy 2024) Atees ai% heavily Iiivolved iii nx)i)itorillB th¢ chprity's operation with res18r revh¢ws iiid fjjll bon1 iyoetings held every thi'ec months. Moiitllly visits to the care hthii¢ ait undcrtaken ttnd ttwwes review policies aid procedure$ dlli.lns ethcli visit. Bvery 4 week period, hvo tsii¥teeg are involved in approving expendiLure in ¢xcess of £l.000 artd tha coufttersigniiig of th¢se pAyin2nlS. FuTihermore, 2 ttus¢¢¢s are involved in ihe authorisaiioii of slaff sjlary payn)ents, ensuring that st8ff aie ¢onoctly paid for thc numbei. o(hours 8nd shift$ workcil. Tile Gharlty does not r¥muner8te its ttw¢¢es; all tswte¢J 8iv¢ th¢ir tim¢ and 8ki118 voluniarlly. Tliere Is a Uil¥t¢¢ Sullcli iii Deccmb¢r, Audltoy Fi'ai)¢is Jin)es & Portfte LLP were appoinl¢d as AUdir the conipny and a resoliitiott ppOsing thftt th¢y be Jt.oppoliited will be put at a Gen17 Meeting. The tnithes report wa6 approved by the Brd of Tnte¢s. J W And¢r8on 'ustee I l Dec¢mbcr 2024
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED STATEMENT OFTRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The irusiees, who Lr¢ lllso the dire¢iots ol Tlie Souuicnd on Sea Darby & Jothn 0[VaniS111l0rt Limilcd for IIIL PUiPObC oc coinpany l&w. ale responsible foi" preparin¥ Ilic Trustces Rep¢)n und the findnciul uuicmcnts in Col.danCe widi applicabl¢ law dnd Unitcd Kii)gdorn Accounlints S(undards (Un]d Kinb¥dDni G¢n¢Tally Ac£cpd A¢couiititis Prllcliee). Coiiipany lW rquires tlie fn)8t¢¢s to prqmre fin2nLial stot¢JneniÈ for eaL.li fiiillrKi31 year whiLh bTiV¢ a twe and fllir vicw uf the state of iffoirs of tlie Cliuriiy and of th¢ incoming resources application of resource% inclu(liiibT the inconic iiid exptndiÈurL. I'ilie cl)arlbjC ¢ompJny lor that year, li) preparing those finai)cial 5talemeiits, the tnL8tets aye Tequircd ro= select siiitable accounting polielei and Ihcn apply th¢m ¢lsni1y. - obseN¢ ¢h¢ mtthod¥ and pi'ifft¢ipleq iii th¢ Cliarities SORP. - Imake judgements #nd eslimatcs th#t air rcason8ble and prud¢nf and pr#p2JL the fittan¢ial sthtcrnents on thL goin&1 cvnc¢m b85is il is inoppropri&te io thar ihe clidriiy will coiiiil)U¥ irt OPCTatiort. Tli¢ Iruyiees Tesponsibl¢ for keeping adwuale aUnlin$ r4¢ords thai diK105e with r¢asonabl¥ a¥¢urnLy OL Hiiy (iitte 11 rinlln¥ial position of the Lliorily at]d enable then) lo ensure thai ihe finantyial staleiinls LOLnply w>th Ilie CoinpAI)ies ALt 20U6. Tli¥y also responsible foi. ¥af¢yuardiiig t. 0ts5Cts charily Eliid hence for &kiny i$0114b1tt &Leps for IhL pi'¥v¢ntion an<1 d¢*¢tioii of Imud lliid other ini¥ularilics.
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED INDEPENDENT AUDITOR'S REPORT TO THEI TRUSTEES OFTHE soirrHEND ON SEA DARBY & JOAN ORGANISATION LIMITEI D Opliilon Wc Iiav¢ audifcd ti)e fis)Èncilll slaleineTrts of Th¢ Soudiend on SLY DJTby & Joan Organisatiui LimiL¢d Ithc '¢liai'ity') for Ihe year ended 31 MaiEh 2024 whicl) Goniprise thc siatcm¢nt of finaThLial a¥liVLtic4, the balanie slieet. tlie stawinci)t of L&%h flows and Iiotes to tlie fiii8n¢ial ¥iatL'Eth¢nts. i1]dI1]g xignifi¢ant aL¢ounliiig policies. The fioanLial )01111g fraimewoi'k tliit lia% beeii appliecl in dieir prepdralion is #pplicable law and Utiiicd Kingdom A¢ALl1)L Stsndards, iii¢luding fiiiurtcial Ilepoi'liiig Sialldor(I la2 The Fiiinjicial RL'ptsi'liitrg Siftiidord opJ)licablc in ihe UK Republic of Jivland {UrtiLed Kiiigdoiy Qei)¢rolly AccepiedA¢cOuniii Prnrti¢¢). In our opiiiion. t1 fiii•iicial ltstcmcnts: givc a tru¢ aiio fair vithv of tli stale of I1 LIrItablE cornpan¥ atTairs ai ai 31 MaTtsli 2U24 ld of its iiiLoii)iNg I'LsourL'es appliL'ation of r¥8ouirLs. for tlie yur then ¢nded: 118v¢ en prtspefly pitpArcd in aLcor&111ee with Unid Kiiigdoiii Gciietally Aepted Aecountiiig Prnctiee; and Ive be¢n prepared in acc¢t with the wuirui)cnts of ihc CnpanIeS A¢% 2006. Ba¥1& foi. opinlo We condiLCted our aiidit in o¢¢ordancc witl) Internotional Standa$ on Atylliiiig (UK) (ISAS (UK)) appliuble law. Oiii. r¢sponsibilities under tl)o¥¢ siai)(laLJ4s furiliei. (Ses¢rid ip the Audiliii's Itsiwiisiblllftex f()i' Ilig uiidll of illtt.rinIiC1<il &liil¢w¥nl$ S¢Ltson of our r¢w)i%. Wc or¢ independent of the cl)aYiiy in ac¢ordaiic¢ witli the ethiuul qUite1nents tliat al'e iylevant to our audit of the findnLial sta¢onienls in the UK, inLluding ihe FRC'S EdiiLal S(Bnthrd, and we h*Lve fjJlfilled our oilieK eU)i¢#l rLSPOI)sibiliiies in &ccurdanL¢ will) di¢¥e requiremwits. We believe tho audii evidence w¢ l)ave c+biained is suffibieni and appropriatc to provid¢ a basis for ouropinioo. Coneluslnni reloflng to gtslng CODcern Iii Auditing th& fittaiJci41 sthtwnents. we have coi)cluded that th¢ tsuste¢y usc of di¢ going conc¢ni basis of accounting Iii lh¢ PL'¢par8tion of tl)e finanLial stoieiiients is gppropriaic. Da%ed on llie w¢)i'k we hove perfom)ed. we hive not idenlifled oiiy material 1c¢m11n1iN relthlin¥ lu events or roi)diliun% lliul, individually gr ¢L)Ileelively. Inay ¢asi si¥¢iificsnt doubl wi the cliarity's Bbilily lo ¢tyiiinue as a goinsp ¥unc¢rn for a peri¢)d of 8t le85L twelve Inorttl)s from when (he finmcial $t¥tiem¢nts are duthorised for is$u¢. Our respon¥ibili¢i¢S and ili¢ respon$ibiliiI ol Ihe Lrnslo¢5 wilh respeci io going concern Ire d¢S¢rIb in th¢ rclevanL SCCIIODS ufthis r¢pori. Olhei. Informthtlun Ti)c oilier inf(Tri'nia(ioii comprise$ the infomiation included iii Ihe annu81 repori other than die finan¢i&l slaie]n¢iits aiid ¢)ur
Lidiioes repori Lh¢reon. The tnjstees ar¢ respunsibl¢ fgr the tsllKr informaiion contained wrihin Il)e annuul Irporl. Our opinioii
on the financil sta(eiiienlS does noi Gover the otl)ei' infonnation and we do no¢ ¢xpi'ess any forill of 4$suran¢e conclusion L11ereoA. Ow respvnsibilily i$ 10 read IIJB olhcr infi)rnwlion and. in (bing so, con5idEr wliethw. tile oih¢r inforniolion iy InNtLrially inconsist¢ni wilh Lhe fin2Mial suienienLS ui our knowlbdgb obiainLd in ili¥ ¢our%' of il)6 audi(. or vil)uwise to be iiiateriHlly misslalul. Ir we idenlify SULh niaierial in11St¥ll¢lLS or appaTfyni ialri1 kiiissth1bin(J, w¥ TLquiiLd lo d¢lcrniinc whLthLr this givcs ri8¢ lo a inulcrial nii%stht¢incnl in Ihc fin4mLial $iDt¢ii)ciits dirrnselv. Tf, bD5¢d oi) Ihc work WL have p¢rfornied, WL coii¢lude tliai iher¢ is a matrrial Inisstatem¢ni ofuits oth¢r inforniulion. ¥ie IfqUilLd w rei)Drl tliut (acl. W¢ hve nothing to rEport in ihis r¢Bard. Matters OM whlcli we are required to report by exteption We havL notliing to rioport in rcsp¥ct of Ui¢ followin8 mAtlers in relati1 lo whi¢h thL CliTrrilibs {ALLounls ond Rei)oYl$) Rc&vla¢ions 2008 requirc 114 to rcporL yov if. in our opinion: tli¢ TntoYmJtiofi given in th¢ fiiiuiitiJl staten)CllL% Is Incon615Èent in any n)a(criAI respe¢t iviih tl)e riwtecs ¥oport: . suffiLi¥nt aceounlin8 re¢ord5 havc bLen kepl or the finttn¢ial 518meftts arc moi in ahrccmciit with the accouDtsn8 rcwrd%: or we hav¢ r¥Beivc¢J all ihc infviTbiaLion and Lxpl#iiotions wc reqiiiw for uuri111.
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THEI SOUTHEN'D ON SEA DARBY & JOAN ORGANISATION LIMITED Re$ponslbllllies of trustees As Cxplrtined more fully in th¢ 5tat¢ment of tnJsi¢cs responsibilities. the iN5tees. who are also the direett)rs of tlie chai'ity for tlic i)ui'i)oso of coinpony law. are responsibl¢ for thc prcpaTaiion of the finanLi815latLnitS foi. b¢ing gatisfi¢d tl)at thcy give tl'ue and fair vi¢w, aiid for such iniÉrnal c()ntsfl &s Ihe Intstccs determin¢ is neLe5sary to ¢L)able thc pr¢p2l'ation of fiiianLial slal¢m#nt5 Ih#i are froni Lll41¢ertÈl miSl¢M¢nI. wli¢ilier du¢ (o ftllud or em)r. preparii?g tlic fiiiaiicial ¥taLetxett.. the trusiee& are respvijsible for assessiii¥ the chBriiy's ability io wllinue as a biol11 l¢¥rn, disLlo¥iiitstr, as 4ippIiLable, Inatlers relaied to uoiuji ¢oiic¢Jii llnd using Ili¢ ¥oin¥ coiicerii basis of llccounling Unl%$ the Lrust¢eb eiil)er inleiid io IiqLiidllL¢ th¢ cljarilablc compwiiy or to cease opcrations. ui rto realistic ttliemaiive bui t <10 so. A¥diloi"$ reaponslb115ti¢4 for the xudlt of the finxnrial %t#£em¢nts We Iiavc b¥¥Th Bppojllt as ovditor under seLiioii 144 of tli¢ Chirities Ath 2011 and r¢port in R¥LordaiiLe witli the ALt aiid iel¢vanL regulalioiis m¥de or h8viDg eff1 ihereuiulu. Oiir obJe¢live4 are obioiii r¢uoiiablc asguixncc ahniit whether thc financiol stDiemci)ts as a wliole arc Iree fro1 nilltcri41 misstÉieixent, whcili¢i' duc to frjud or erni., ond to issue an 4tuditoes repori tho( includts our ¢)pinion. Rca%oi)nblc &s1iiro1)ce 1% u high level ol. as8urEncc bui is noi ts 81th1'antce Ihai an Audil conducted ir tsccordaTrce with JSAS IUKI will always dcte¢l a ia¢¢i'ial Inissiaicmciit wlieii it eyi$L8. Misslaternciits can 8rise fmm frsud or error aiid air ry>iisidcird niater¢o1 it, ii)dividiially or iii the agr£TraI¢, thcy wuld r¢uonobly be cxp¢¢4 iiifliwi¢¢ tho 1101171C d¢ci$ions of users takeii OD bgsis of tho8¢ Tli¢ extent to which OUT prnce(Lurcs 8r¢ capable of d¢thetinbP Irr¢gu14rilics. includiiw fraud, is dctailcd below. W¢ idenlified #rems of luws Aiid rcgultsiinns iliai cuuld i#son8bly be ¢xpc¢l¢(I w Iiavc ¥ inutcrial cffceL on ihL linan¢iil slJtcnicnt% Iruni our bicn¢ral eoinmerciol and scclor ¢xp¢ricnce' Ihrou&rli verbal and wiiiieii ¢oinrnur5i¢aiion3 willi il)()s¢ ¢li#i'btd willi 0Ve1'no17¢c 2nd oihcr maiiogeiiienr; thIDugl) cornfftiinication5 with Icyal clSe1, nnd via Inspcccio¢i of 11)¢ cl)oi'itoble ¢ompan8 rcgultLtoiy aiid legftl correspondertcc. Wc di$¢u$ged with those charged willi govemwi¢¢ ind oih¢r Im81ement th¢ policie5 and proccdures itgardii)g complillncc with lawg ond regulL(ions. We communicated idenlified laws ond lE81&1103 to ollr Icam #nd rcmaincd Alert io Any Indiclliors ol. noi).coiiJpli01)te IhiDugliout the audit, w¢ al$0 specifically coi?SLd¢red whcie tsLiiI h)w fraud niay occui. wiihiii Ihe charithble compaiiy. Tl)e potenti41 effe¢t of tl)e5¢ l¥w¥ &rtd Jrgulotionx tsii tl)e finun¢i31 stswncnts vai'ie¥ considerably. FitTily, the charitablc ¢ompAny is sllbje to laws artd regulations that di¢¢1Y 2ffcci Ihc fjnanclal .Iiatemctns. in¢luding'. the chariidbl¢ comp8ng5 con8ti¢ucion: r¢lcvanl finan¢ial rcportittg standar(Is: Ilic coinpany IAW: Ihc Statcmcni of ReLoixinend¢d Practice applic8bl¢ to chariti&s preparing Iheir aLcounis in accor¢l411¥¢ iviili FRS 102 leffecrive froi)I l Jnu&ry 2019): and we gssess the ex[1 of coinplian¢e wilh (hc5e laws ond re8ulalions parL ¢)r our piDccdures on tlie r¢ldÉcd fiiwnLial 81Aieii)enl iiems. SondIY tlie charit3tlc coii)pany is Subje to many oth¥r IAWS aiml rcgulations w11¢ tlic eonsequ¥Jc&¥ of Moii-coi)Ip1iai). Lould havb a mai¥ri05 ¢ffeci on lh¥ ¥mounlS or disclosurcs in finanLial sr¢In¢ll, for insMii¢e Llirougli Ihc iiiiposiii(Jii of riiics &iid p¢nul¢ies, or throu81i los%$ arising fiY)si1 liLiytion$. W¢ idcnrified the fnllowinbtr areas us LIKk8e moqt likely Lo IiuvL SLi¢h an llffcci.. legislation dir¢¢ily 8pi)licllble io chariii¢s secior such 0$ ihe Cliill'ilies Aci 2011, 01)¥tstinu 51cci)V rcyordinb L*re' empluyn)cni I¢Ti$ltIon. I81t1) And s&fely legislation. the rebiulJJu)ry rquircmcnL% of the Charity Ci?mmis%ion; lax IcEi.%lation paiticulii'ly ii) rclation (o gift aid; UK-GDPR., &iiti-bribery and corruplion legislatloil. and ih¢ c&rc quality coiiimLS&LOn. Interiiationol AuditlL)g Standards (UK) liniit tli¢ r¢quir¢d pro¢ule5 to idcsillfy noii-COiTwliai)co with tlicse laws aiid T¥gulaiioiis to the PT()¢edurcs, ai?d i)0 procedur over ond dbovL I1se already noknd rcquired. Th&8c limited procedures did iiot identify any aciuAI or suspcGted iion•compliaiice wilh laws a1 r¢BlllLtlOllS thal could Imvc a i)iateriÉl impact 011 ihe fInancial sMteni¢nts,
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE SOUTHEND ON SEI A DARBY & JOAN ORGANISATION LIMITED In Y¢laiiun to fraud, we performed ilK rtillowinbT %pccifib pld[ir¢S in oddition w those already nuicd- Clidllcnginbj li1]ipli01)S made i)y Inanagemeiii in its significoiil &CCOLiniinUk e81iinatcs in purliculai.: depTo¢iaison' Idcntifyiiig and testing jouynal entries, in p811icular Any enirics p0ed with UliUAual nomiiial Icducr aceouni ¢ombination5, jOLirnal enlri¢4 ptKsd by senior Inena8¢iMent. joumal entrtes CIlting cash oi. any veveiiue nccount aiid IArso ycor ciid jouiTrals; PerforniinB nnolyli¢ul proc¢thS identify unexpe¢teil m0venien in accownL balances which mThy be indicative or Ensui'ing that tCSlinbT undertaken on both the Statun¢iit of FinaneinS Activity (SOFA) aiid the BulaTh¢¢ Slic¢i iii¢lLid¢s iiumbcr ofilen)s s¢l¢¢led oil a iandoii) basis. T11¢5c piuccdur¢5 did not idcntify #ny aettjal Sipe¢red fTuudulent inrgulority tliai could Ive a [Cri1 impuct on th¢ firtaiicial siaienieiit& Owin¥ w th¢ iiiheT¢iii liiniiaiioii$ of oil audii, there is an UYo1dable risk thai we mtty Iioi Imve deLec(ed 8L¥ine IleriaL mi5$1u(Em¢nl¥ ILI fiiiatiCiSLI slmlcEnents, ¢vu? Ihou¥h we havc prop¢rly pluiined and peL"foni)ed our audii iii accoid)Iic¢ wilh Intcrnulion41 Audiring Sihndxis (UK). for exDmplc. the fiirthcr r¢moved nonpcoiiipliartee widi laws und UlatIo1 is froin Ilie cvcnis and Irons&ciions refl¢clcd in finaneilll simments. th¢ Ic4s likcly I1 plucllre$ ili¥t wc are ie4Lltrcd LU Iltidci'illkc would identify LL In tsddiiion, as willi &ny audil. ren)ains a hi&ili risk of iion-detcclion of iii'¥&rulurities, as Ilitse miglil involve Lollu%iDn. r(>rbiLry. inienlioi)fil oinissiun.%, mi$represcnta¢i(bn, OT ¢lic override of iniemal Lunlrols. W¢ •rc ii()t rcspunFiblL for preventinsF non.uiinpliJnLe wilh Inws Dnd reguloiions ur fmi(L and eminot bc expeLted lo detQLi non-voipIlnce WiLlI Nll lh¢ IAWS aiid I'¢sullltions or every ineidcftec of fraud. A tsrthcr de%eripiioi) of our i'csponsibiliiics is avu>l*bl¢ on lh¢ FiiiaTrici81 Rcpodiii8 CounLil'$ web5ile at-. https.'Ilwww.frc.ory.ukl auditors15pOSibl1[[l. This description forms part L>f i)ur audiiorfs r¢poTL Use ofour report Tl)is reporL mh41e $olely to die eharily'¥ Lrnsl¢es. as a body. in a¢enrdance with puri 4 of ilie Charitiks (A¥6oui)1$ aL)d R¥iyoTl$) Reguldlions ?008, Our audit work has b¢¢N undcr(akcn $0 ihat we mi&ilii sts)tc ihc clioi'ily's Irusiv¥s iliosc maller$ nrc Jtquired io s18ts 10 lhein in on audi¥ repoii aiid for iio oilier piio)oqc. To tli¢ fullui exieni permitted by IDW, w¢ do Iioi n¢cept or Jsyume rnspoJ15ibilily ro aDyon¢ o¢li¢r thali (h¢ charity and thc chariry's inJst¢C5 is o body, tor oui. ¥udii work, foi. tl)is I'¢por¢. or IiJT Ihe opinions we l)ave fom)ed. Pjyl I An ior SIH(utory Audltor) (oi. #nd OD b¢lJalf of Fr4nc15 JirnoJ & Partners LLP 20 DeLemb¢r 2024 Ch9rter¢d A¢Eount#nlS Statutory Audltor 138(i nON Road Lciuh oil SL'a Essex Eiiglaiid SS9 2UJ Franci$ JBines & PartncTS LLP rs olikiible for appninlinI as auditor of ihc cliariiy l)y virLu¢ of its elib¥ib¥liiy f, oppoinll)ieiil as auditor ufa Eumpany und¢T section 1212 of the CompAnies ALI 2006.
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THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes Fixed assets TaL)8Lble a88e¢s 13 862.258 846,964 Curr¢nt ts$sets Debtor$ Cash at bank And in hand 14 15,413 2.340.880 31,062 2J70,978 2,356293 2.402,040 Credltors: Amounts fAlllng due wllhln on¢ yeLr 15 (98.479) {79,878) Net eurrent Assets 2,257,814 2,322,162 Thtsi aJ$¢t$ less eurrellt Il&blllt1¢9 3,120,072 3.169,126 The funds ofthe chAtlly ResiTi¢ted income lld$ Uiirc5tYi¢ted thnd8 X8 19 31.471 3,088.601 41,201 3,127,925 3,120.072 3.169.126 Th¢ coiiipany is ¢J)tiiled io lh¢ exp(lO froLI) the audit requiremeni ntaIned Jection 477 of the Cijfftpanies Act 2006, for the year ended 31 ma]} 2024, although audit hos bcen Caled out undér section 144 of tli¥ CIIoL'ities Act 2011. Th¢ dILctorS acknowledg¢ tli¢ir irsponsibiliiies for complying wtth ihe qUUments of the Colnpanies Act 2006 wilh I1)¢¢1 to 8c¢ountinB records 8nd ¢lie preparation of financial sthtements. Tl)e innbAt liave i)01 iequii'ed th¢ eompBny EO obtain art Riidi¢ of its financial slal¢muits uiid¢r tlie trquii¢in¢o(s of tl)e ConJpani¢s Act 2006, for (he yeAr in questlDn in occoithncc with section 476. These financial ststemenrs hav¢ b¢¢n TPared in accordance with the provi8ion$ &pplirAbl¢ to ComnieS 8ubjeot to th¢ 5mAII compRni¢% r¢8ime. The financi41 slwtFmzn re ApwoY¢d by th¢ tsu#tts oll 11 DenE2024 J %VAnd¢rson Colnpany r¢8iSti¥tiO¥J number 04378S21 (Eng18nd and WaL¢s1 12-
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED sTATEmEr OF CASH FLOWS FOR THE YEAR EIYDED 31 MARCH 2024 2024 2023 Notes Co8h nows from opergtlng edvltlos Cil sh enerated frornl(absnrbcd by) opu'alions 34,976 (31.OS5) Invesdng acllvltic5 Piir¢lia%e of nsIble fixed as¥i¢¥ ProLeeds frorn disi)osal of tsn8ibk fixed osse (65,074) 1,225.0()O N¢t ca$li (used Inygtnerfited from lThve$tlTr# ¢tlvitios (65.074) 1,213,17J( Net casli Msed financlng Aettvlt5¢4 Nel {d¢cYeJs¢)Ilnereasc In cash and ¢a$h equivalenls {30.098) 1,182,124 C'ash Ind ¢asli ¢quivlllcnls ai beginnin8 of year 2.370,978 1,18B,854 Casli ¥nd cwh equlvaleiits at td ofye¥r 2.34U.880 2,37U,978 13-
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 A¢Lountlng policlei Charity InformxliD Th¢ Stsuili¢nd on Seg Darby & Joan Organi5AiiOfL Limi1 is a wival¢ LomnY lijniied by guai?nl¢# iliLorp¢)ral ii) EThglfftnd Liid Walcs. Tl)c r¢8islcrcd ofi¢# Is St M•rtins. 59 Imp¢rial Avbrtuq WestLliff Oil SLa, E58LX. SSO SNQ. Fnglniid. 1.1 AcContIng conventlo Tlie fLnan¢ial 51alcinents ljave been pRpared in au01aliLe with Ihc ¢haTi(y's [uoverniiig doLum¢nt]. the Coinpaiiitt% Acl 2006. Fks 102 "Tlie Fina¢141 Reporting Stsndard ¥pplicJbl¢ in (he UK and RepublLL of ir¢lund" {"FRS 102") and Il)c ChllriLi¢s SOR 'AccounliDg 8Dd Reporting by Cllariiies.. StaiemdD( of R¢Lomii)¢nde¢J Prac(ice applicabl¢ Iu Lliii'ilits pr6parin& t].1r *LLouAls in aLLLTrrdlln wilh il)L FinAnLi41 R¢Prting Siandard AppIiLabl¢ in Ili# UK 81)d RLpubliL Lbf Ir¥land IFRS 1021" lerreLliv¢ l Janu£ 2019). T1 Llthrity 15 8 Public BinefLI &iiiiy definLd by FRS 102. The fiiiunLidl staltrtienis Air pitparcd ID StÈrlbll& whieh is th¢ fijnetional cU¢Y of tli¢ charity. Moiietsry attlountg iii Ih¢se finantial stateinenL¢ Are rounded to ncarcsi £. T1 finlftelal slaiemLrtts have been prciilred un(k.r ili¥ l)isiorieal ¢ost eonv¢oliun, lJnodifLcd ic+ include Il)I r¥valua¢ion of freehold prop¥riies and lo snclud¢ inv¢sirn¢EiI prop¢rtl¢S 81)d Lerlain final11 inkirniiienlA Ai fair vAluel. Tl)e i>rii?6ipal QLcoun¢ing poliLies &dopted Pre geL oui b¢l¢)w. l.2 Cytslng CODcerll At (lic ¢ime of #ppruving th¢ fiithncial SlAiemeni$. tl)e ITU¢¢$ liave o reasonabltt expcciation rliat lh¢ cliariiy lios &dcquiic rL'sour¢e$ tu kontinue in op¢ralional cxislcnce for th¢ forL¢ab]L fu[u. Thus th¥ trustees conlinu¢ lo Bdopi thL gL¥ing conLem bagis of accoun¢irtB in prep8ring Ille financihl Statements. 1.3 CttllrltoblL, fund$ Uiir¢$trici¢d fuiids air avwi18blc for tst the discrciion of th¢ (ni1¢$ in furd?eTartcc ot their chiritable objc¢iivcs. Deslgnaled Aii)ds ¢ompriqe filnds which have bctn set )iide ai thc discr¢¢ion of the truytCC5 for spctifie piirpAx¢y. Tl)G piirpose¥ and use$ of the dcsi8llUtcJ funds Lr¢ se( out in lh¢ iiotcs to the financial sthwiicnts. Restricted fviids subjeci w spceific eondi¢ions hy donorn or 8ltlit0 w to how they nthy be $cd. ThL' puiposcs and US of th¢ rcsti'i¢ted fiinds or¢ sci out in thc li0$ io th¢ financial s(Otemenls. 1.4 Incom¢ Incom¢ 1$ recoBtiiged when Ihe ch¥rily is lebwally enliil¢d LO il #fw any per[onnan co11[lon5 l)ave beeii In¢l, Ihe xinouiits Gan be Ineasured reliably, il IS pi'obxblc Ihat irteome will be r¢c¢ived. C8$h donations are rt¢ogiii5wi on r¢¢#ipl. Oilw donalion5 arL rwnis¢d th¢ ¥harity h85 been no(ified of Il>g donation, iinlegs peiforin2nce nditI¢mis require defe1 ol lh¢ 4inounL IDcom¢ lax r¥Lov¥rabl# vLlaitoii to d¢)LialiL))1S rbL'Liveil und¢i' Gift Aid OT d¢eds of coyei)ai1l 15 r¢cogniscd at thc time oftli¢ donoiion. LcgJ¢itts arL' rccowiis¢d on rcrxipl or oihcrwis¢ if (Jic charily has bccn noiified of£n iinpen¢Jing (lisiributioi). Ilic aiiioutsl is known, and I'¢¢cipl is cxpcckd. Ifilic an)ouiii is rtot known, IIK lcycy is Ir¢&(cd d5 J Lvnlinuen( #ssel. 14-
THE SOUTHEND ON SEA DAIIBY & JOAN ORGANISATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THEYEAR ENDED 31 MARCH 2024 Ac£ount1 pollcies ICDntlnued) .S Expcndltuit Expenditui'e ig tt¢ogniGed once there is a legal or constiiictivc obliEation to ir8itsf¢r ¢¢onoii)ic bcnefit to d Iliii'd pai'ty, il IS pIDbablc il)llr a llYLnxfei' of ecoiiomic benefits will bc rcquir¢d in s¢ttl¢meiiL and thc amount of tlie oblillaiioii ¢01) bo measured reliably. Ex'pendiDJre is t1$r1ed by xtLVl¢y. Tl)c c¢Jsts of e2¢h 8clivity are mftdc up of thc iolal ot dir¥ot 51S and sl)ared tiost5. in¥liiding support costs involved in u¢ertAkI1lg cach 4ciivily. D1cl LO$ts aiiributable tu a single o¢tivity aK alloLaled directly l() thai aciivily. Shai'¢41 wl)i¢h Lonlribuis more thart 01)¢ a¢Livily drtd suppo1% Losls wl)icli al'e not &iiribuiable to # $ing]e a¢liviry are APPOrtione41 belw¢en thos¢ ncliviries on tt basis consislenl wi(li I1 of reb0urc. L¥nlral Losts ar¢ ill¢ad on th¢ Ixsis of (line spent, and dem'iaiioD LhDrgeA are &llocRLed OL) Ili¢ portion of tl)tt asget'$ u. 1.6 Tgnglblc fixed asscts T&n8ible fixed ait iiiiti#lly m¢4sured al cost ttnd sub5¢qU¢ntly mCQSUTed at ¢os¢ or Yuluution. nel of dcpr¢ciolioii and uny inlpaimienl low. D¢prc¢iolion i¥ Y¢eognised so fys to writs off lh¢ ¢051 valuition of a8s¢¢s le their I'¢sidulll vntues over iheii. ug¢th1 livcs on (h¥ followiii&i b03tb'. Frcchold land aiid biiildlngs Plant and equipnienL Fixtures and filtiiigs SU y¢ars sirnight line 5 years 5(rYi}[ lin¢ 3 y¢&rs straiglit line 115% 51r8ight liiie Th¢ 8Jin OY io$$ irising on tho disposal of 411 a$set is determined as thc difftrciiee b¢tweei) thL stsle procccds gnd the c£irryIn v¥lue of Ihe o¥scL und i¥ recognis¢d in the stsicm¢nt or riiunciul tivIties. The ColpanY kn adopted ) policy of coiilinuolly upgrnding and developing iu frecliold, thi muliiiuSiiin8 a I'¢$idiiuI value in exeess to th¢ ¢osi of the fyeehold propcL1iC8. TherefoiA no depr¢ciutlon is provided in r¢sp¢¢i of freehold pyopcrry. 1,7 Imp#irmont of Ilxed asse¢$ Ai ¢o¢h reptsriing cnd d914 IIIL cliari(y rLViCWS ihL ¢anying oinounts of its thngiblc oss¢(s ts dw#iininc wlicili¥r LIIL•rtt is Bny i114Sicaiioii ihJL Uios¢ ¥ssets have su(fcTcd dli impaiTIIILIIL Ios5. If tti)y such indic#iioii ¢xi$i%, Ihb rLLMivci'abl¥ JrnQLlllt of tli¢ ¥sLL 1$ rstimJled in Trrder to d¢L¢nninc ilje cxt¢ni oftlie impairm¢nL losg (if inyj. 1.8 Casli and cash equlyilenls Casli and ¢thsli equiv8l¢LILS iiicludc in haiid. d¢posits Iicld J¢ call with bAi)ks, oth¢i' 8hoit-t¢rm liquid iiiv¢$tJncii18 will) Or11nl maiuriiies L>f ihrL'O tnontlis or1¢5& and bank ovcrdr4fts. Bunk ovrrdiYft5 tsrc $l)own withirt boii.0winS in euri'enl 1.9 Flnlnctol Instrurnents The chariry h&s elccied to apply the provision5 of S¢dion I I '81G Financiul I118ml1[s, eiid Scetion 12 '0thLr Finrlncilll InstNrnents1ssues' ofFRS 102 to all of its finarKial instNinciits. FinanLial ins(rumentS ILTe reLoBni¥ed in ¢h¢ ¢liarit$ balancc sheel wlien tIK thii¢y rnes puity to Ihe Lontl'abtual psovision5 of tl)e insiivmenL Financial assets aiid liabililics are offse4 willi ihe Jjei amouiils pr¢s¢nkd iii Ih¢ fuiAtt¢i#l stalejnciits. Ivk¢i) there is a I¢811Y enforceablc ri&ht sel oifih¢ r¢co¥ni5ed amounLs and there 1% an in*niion to settle on a ftel bdsis or lo rcalise Ili¢
lid settl¢ Ilie liabili(y simultarte¢iusly.
15-
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountig pollcles (Conttnued) B&slcf114dlltlal ttssels Basic finoiici&l assets, which iiKlud¢ d¢biors aiid ¢ll$h oiid bank balancts, inytihlly Ln¢a¥ur¢d at Iraiisactioii yi'ice includiii&i trznsaction costs and are £ubs4uc#tly eaThicd at Amortis¢d ¢osi Ing the effective iiiteitst method unleb5 thc o1'iunbYeinent constitute5 & financin¥ transaction, where the transttction is Iiiea5ur¢d at the p¥ent VSLlue of the fuiuiL' Irceipt$ discouiited at a market Izl¢ of intelf5L Fin)n¢ial W¢L8 classified receivable within on¢ y¢ar are not am011ise(L B4T¥l¢J711¢7Ncialllablllu¢& BasTC fLnBntiLI li2bilLlies. ineludiiig creditois fynd bank loans initially iEcognis¢d #t ttnTh$ncrion pi'ic¢ unlcss th¢ anii)gemciii constitu. a fiiiaii¢iiig rratts#¢liort, whtre the debt Instr£1 is iiietssurLd At tlie PTes¢i)t tue of Ilic fuiui'c poymen¢& discounTed at a market rltte of inter¢s1. Financial liabilities cla$$ified ali payable within onc yeir llre not amortised. Debt i11s¢run)¢i*s are sub8equ¢iitly tsrried at amortiwl cosi, using lh¢ ¢ff¢¢iivc irtreiist rnt¢ med)¢J(L Tra(k ¢ditOrS are obligotions to pay for good5 Dr servi¢es tliat Ive been acquired in Lhe ordinary LOUTse of op¢iitioJ)s rtoin suppliers. Amounts PRy¥Lblt Hre clButfic(l as Lurrcni liBbilili¢8 ifpayinenl is du¢ wiiliin one year or less. If no¢, tl)tty ure prttnI¢ 95 IWli.Lwrreni liabilities. TTud¢ ¥f¢Llilors are NLogniseJ inilially JI transaction priLe aiid $Libsequenily In¢asurLd a¢ amortised w¥t U8lll8 I1 ¢frliv¢ ini¢rc41 Incti). Financial likbiliii¢s 8re d¢rKognis¢d wbl ihe charily's ¢ontraciu81 oblig&tion% Èxpir¢ or arL discliurwl or 6¢¢12¥d. l.l(l Emplfiyee b¢n¢flts Tlie cost of iny unused lioliday eniitlerncnt 18 r¢¢ognis¢d iii the period in which the eniploy¢e'8 seiviees arc reLeivcd. Terminaiion benefiLi are recogni8¢d iinmediately as tsn expense WI tiK ¢li#riry is d2moii%trably conimiltcd 10 ¢iiniiiotc th¢ ¢mployment of emptoyc¢ or 10 provide iemiinalion buKfilS. 1.1 l Retlrement bencfiti Payments 10 defiiKd contribution ffiiran¢nt bencfit sch¢nKs •r¢ charged os an ¢xp¢n$c al they fall du¢, Crlil¢ol ac¢ountlng es¢lmaies And judgements In th¢ upplieaiioii of the ¢harity'$ aecoutliing policies. th¢ tNste&4 arc requiTcd 10 mAkc judgemeTht$, ¢stilte8 lli)d Assumptioiis about the canying ainounl of fys$¢t5 Jnd liabilities Ihni not It&dily upparent fi'oni other ¥oiir¢es. Th¢ estimat¢S 11 nd associated assumptioiis Aw based on lii%rorieal e%rienCe And otl)er facto that are conyidel'od be IEl¢vant. A¢11 resul(s may diffo. from these esiirnaw. Tlio estimates and iind¢rlyinG a5SllLmptlON reviewed on on ongoing basig. Rcvisions to aceouniing csiin)8L¢S yre reco8nis¢d in thc p¢iiod in wliich ¢siim¥i¢ 1$ revise(I wliett tlie rcvi%ion #fY¢¢is oiily that pcriod. or in tlic pci'iod or th¢ revision aiid £uWre perityi$ where the rcvision affects boih cuttenl 8nd fuluLE pÈriods. Incoine frnm donntlnTL% aJLd legacles Unre$lritled ResÈrieled funds 2V24 Total Unrestricted Rcstrlcted fMrsd5 rund$ 21123 2023 Totsl 2024 2024 2023 Doi)a¢ion8 and gifts tiyanL 5.653 5.653 16J42 16,342 3,OOU 3.000 5.653 5.653 16,342 3.UUO 151,342 16-
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ineome fyom donotlons gnd l¢oi¢les (CrJntlnuLYl) IncomL from ¢liAritablt attlvlties Uni'estri¢t¢d fuiids 2024 UnrL15trlct¢d funds 2023 Resldents feL$ Rcsidcnts fexs Sundiy ii)come ,018.459 971.827 ,097 Servlces to residen¢$ SeJvicc¥ 10 residcrtts 4.735 5,85g 1.076.683 985,782 Otlier Income Unrcstrlered Unrcsti'lctod fund$ rundb 2021 2023 N¢t 8ain on dispo941 of tsngible fix osset$ 647,lJU 17-
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditurc on rh21'lt#ble acllvitles GoverttgllCL L05ts 2024 CDvern#nce L'llsts 2023 Dirett eosts Siaff Los Dcprxi*tion and impairmeot Ca¢ering eApen5C% Insurnnc¢ R¢biistfLtion fe FrinLin¥. pos4 siation¥ry And odv¢rii8lllg Suiidry exp¢iises 841,433 48,229 5¥.640 14,221 5,105 2,790 6,174 40,290 3,806 6,813 239 15,843 44,561 872 78 4,733 743,542 3S.424 52.5S I 13,841 6,9?4 1.718 19,254 39,826 5,335 6.Ci95 2A4 15,346 43,101 844 6U 5,8S8 T¢lLphon¥ Ratc5 Go1th11 CleaninL7 co¥lS Maintenanec Bank ch#rgos DBS ¢l)ar8CS Otlier di8riiubl¢ 1,093,829 990,603 Share ofsupport ¥nd govern¥nce costs {s¢t note 7) Goveman4¢ 36,010 1.129,839 1.031,869 Analys1$ by fund Ui)rcsiri¢(cd ndS Endowineiit fuiids- deSilad R&¢trickd fuiids 1.120,109 999,44S 25.694 12,730 9.730 1.129,8.39 .037,86Y SuppDrt cost5 allocated to 4¢tivitles Governan¢e costs 2024 Total 2023 Goiiernuncc 36,010 47,266 18-
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) FOR THEYEAR ENDED 31 MARCH 2024 Support eosts #llocated to activili¢s (Continued) 2024 2123 CoverTranc¢ ¢ost8 cttrniprlse: PIK)fessional fc¢s Auditnrs reniuii¢r41ion 21,610 14,400 36,450 10.816 36.010 47,266 Net movcm¥nt in TndS 2024 212.1 Ic nor ii)ovemei)( in funds is ¥¢al aftcr cliaiEi1181(crtdilingl: D¢pre¢ia¢ion ¢)f owned ian8ible flxed ass¢L8 L0561(profii) on dispo.¥il ofiarbgible fixed 48.2291 35,424 1640.276) TruslL None of tlie trust lor any pcrnons Connect with them) r¢¢¢ived ony remli¢tiOn or ben¢fits fron) th¢ ¢liai'ity during thc year. How¢v¢r ¢xp¢nses paid on behalf ol-trustees dtsriiig IIK year lotr41¢d £1.099 (2023 - £2,024) for expe1$. 10 Ei mploy¢Ls Tlle average IiiOL)thly nun)b¢r of ¢mployccs during the year was: 21124 Nuinbei. 2023 Nuinber Carc 5ervi¢es MRilltenttn¢e A<tministi7tion 33 33 Total 36 35 Employmcnt eo8tS 2024 2023 Waues ¥iid salttri¢$ So¢ial sccuri¢y $1S Ollicr pensioi costs 767.306 54.178 19,949 673,090 S2,841 841,433 743,542 Th¢rc no ¢mployee$ wliosc 8nniial remuiieration wa6 1))tyr rhtsn £60,000. 19-
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11 Other expendltui'e Unres¢rlcied fumds 2024 Re$lrieted runds Tbial UDresirlcted funds 2023 Rcstrleted rund5 2023 Totul 2024 2024 Nct Irjss on di$po%al of tangibl¢ fixed assers l J51 6.8S4 6.854 12 'raxAIIo Th¢ chori¢y 1$ ¢X¢mPt fro1 taxation on its oeiivities bec4us¢ 011 118 iticome 1$ applicd for charithbl¢ i)urposes. 13 Tan%lble fl%¢0 tsjstts Frttknold lnd bolldlngs Ththi ulpnietht titllthtts Cost A¢ l April 2023 A¢idiLion¥ Disptssals 72S,O(y) 23,841 5¥,8115 262.76R 6,189 (2,820) 65,074 12.¥201 Ai 31 Mur¢h 2024 7?5,000 82.726 ?66.137 I,U73,863 DeproelAtlon llnd lipatrI61 AL I ApL'iI 2023 DeprSlI01 gharyed iii the year Elli1(¢d iii respect of dispo$ols 23,175 11.944 141.470 36.285 11.269) 164,645 48,229 Il,2691 At I l MnrLh 2024 35,119 176,4116 211,605 Ci'rying onirjuiit At 31 March 2024 7?5.000 47,607 89.651 862,258 At 31 Mah 2023 725,000 666 121,298 846,964 Loiid &iid buildings with tt cllryng amouiii of £725,000 were revalueil ai 30 sesxcrnr 2013 by Chtsrt¢r¢d SIiLvcyors. ii)dcpcndciit vollleTS noi coniieclcii wilh thc chai'ity on th¢ b051$ of mark¢t valuB. Thc volualion ¢onfoThs to Int771111I Valuation Standards and wus ba5cd on ¥¢c¢nt market transactions on arn)'8 l¢nBth tcrms for gimildi. propcrti¢s. On adopLion of FRS102 the trusteLi look advantagc of trafbSltionJl affangeinents and tl)¢ valu&tion abovB was fiDzcn as deemed 5(. No further v8luations aF¢ Itquir¢¢J. however. iinpaim¢nt revi¢w$ are undertaken i'egu18rly. -20-
THE SOUTHEND ON SE( A DARBY & JOAN ORGANISATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 DcbtDrs 2024 2023 Amounts ftslllng due wlthln ono yellr: Trnde (k.blo ri'cpaymeiits aiid accnjed incoino .527 6,8¥6 22,814 15.413 31,062 IS Croditors: Amotsnts fÉlllmE dv¢ withln y¢&r 2024 2023 N*Jte$ Olher (axtttion and sociol security DEf¢rr¢d ittLoine TL'8d¢ ¢redilors Oth¢i' ¢itditors Ac¢nJAIs 11.795 26.170 23.818 2.576 34,120 10,842 25,021 29,744 2,325 16 98.479 79,878 16 DLferred InLome 2024 Oiher dcfeTTcd incom¢ 26.170 25,021 Defenrd inLom¢ is includcd in the financial stal¢Ni¢nts as follows: 2024 21123 D¢f#rr¢d in¢orn is included within: Curr¢nt lijbilities 26,170 25,021 Moveni¢iits in IhL ycilr: Defer iiiLomc ui l April YJ23 Rclctssed f¥oiii previous pei'iod R¢sowces dLf¢tr¥d in thc y 25,021 (25,021) 26,170 25,021 Dcfcrrcd inrne at 31 Mairh 2024 26.170 25.021 17 Retlrcmcnt bLJtteflt $ehoJncs 2024 2023 Dtfincd contribution sehemos Ch2rgc (D profil or Iu5s in resped ofdefirn.d contribuiion 5LhLmes 11,880 12,405 21-
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 l Y Rtt5reincnt benefit 5ch¢mes (Continued) T1 ¢liarity opcraS a dcfined ¢ontriburion p¢nsion h¢m¢ all qualifyiii& ¢mploy¢es. Th¢ assets of LI sclicmc ar¢ held Separately froin tliose ufilic Ll)ariiy in an IndepdeIlY Adminisi¢rcd fund. 18 R¥$irlLted funds The re$iricied funds uf thc chariiy compiiw il)¢ unexp¢nded balattces of donaLions and brajls Iield oil tribSE subjecl 10 $peLifJc condiiions by doiiors 8S to l)OW Lhcy m&y be used. At l Aprll 2023 RLSOUIC¢S Lixpended TransfLr$ At 31 MArLh 2024 re50ur¢es Infection Control grant 41,201 (9,7301 31,471 Prevlou5 ytAr: At l Aprll 2022 Incomlng resouiles Resoui'ces ¢xpendd TrAnsfers At 31 MaiLh 2023 lrtfeuion ¢ontrol Blini RetNitment lund srnnt 52549 {16,584) (3,000) 5.236 41,201 3.000 52,549 14),$84 S,236 41,201 The ItrIcted fuiids irprescnls scpnrntè grnnt monics ¢1Ved to assist with addiÉioiiul rcquiitnients YL& a dirc¢t iinpbet of COVID-59. Thr gmni rnoney was 11scd fvnd ptsitha4cs of infection eonrrol equipmwit. Tliis b¢i118 dep1Clad ovci. tli¢ use1 ¢cononiir lila ol'the assets. A9 Unreslrtcted fund$ The unreslricted lund5 01.thc chority coinprise thc iinexpend¢d lanCeS ol'donations ai)d graiiÉS which llre i)oi subj¢¢t lo specifi¢ condiLioiis by doiior$ QLid 8ran(ors ns lo how they may be used. Th¢se iiiclude dc#igi?at¢d funds whicli Iiave bccn s¢1 aside oui of unr¢5¢ri¢icd fvnds by tlie trusc5 foi. sp¢cifi¢ PUTPQ5CS. At l Apyll 2023 Ii)¢omin re50ufLLa ResouTet$ ¢xpeiidcd TrAnsfers At 31 Marcl) 2024 3.088,601 Genernl fjJThds 3,127.925 1.082.336 (1.121.660) At 31 M*rcli 2023 Previoub year: At l April 2022 Ineomlng rcsourtes Resoureos tipeDdtd Tr#nsfLrs G¢ncYal funds 2.493.800 1.649.254 (999,44S) {15,684} 3,127.925 -22-
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITLD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THEYEAR ENDED 31 MARCH 2024 20 Analysls of net assets between funds Unr¢5trlct¢d fund5 2024 RutrScted funds 2024 TotAI 2024 At 31 Marcll 2024: Tangibl¥ a55Cts Curr¢ni us%isliliabili¢i¢$) 830,787 2,257.814 31,471 862,258 2,257,814 3,088,601 31,471 3,120.072 Unrc$trfcted funds 2023 R¢stri¢tcd funds 2023 Total 2023 At ?J March 21>23: TaiiLTibl# ¥Jssei¥ Curi'cnl as9c1(lIabilil11) 805,7CI3 2,322,162 41,201 846,9C)4 2,322,162 3.127.925 41.201 3,169.126 21 RI.11tl par¢y trirtssictlons Th¢rt no dis¢losabl¢ related party Li•nsDctions durinÉ the y¢nr (2023- nonc). 22 SubJldl8rlcs Tl)e elinriwble eompony lias A wholly owned subsid¢Ary called T7 Mislion of Help with tlic Oli Of providijibi ¢lioi'itabl¢ 4visiance ro th¢ poor Jnd needy. The Mi¥sion of Flelp is donnaiit And thot had hry siKnifJ¢&iit a¢counting trnitsnciions duriiis thc a¢ctsuiiting p¢riod. No v8lue h¢15 bc¢n atti'ibut¢d lo tliis subsidirtry undth'takinbt in ili¢ accourtrs. 23 Cthsh g¢n¢rAted from op¢rAtlons 2024 2023 (D¢fiGitysurpus foi. the yeTrr (49,034) 607,531 Adjusin)en15 for.. Lossllsuinl oii disposAI of l#n8ible fixed assets D¢pre¢ialion ajid iinpairmeiit ofthftgible fixeil 5sl5 1640.276) 35,424 48,229 MoveineiiL% irt Woi'kin¥ c&pital-. Dcci'eoscl{incre&se) in debtors In¥re&1(dCc1ea$e) li) ¢r¢ditOTS Incrtasc in defcrrcd iOrne 15,649 19,527) {49,228J 25,a21 1.149 C#sh geReroted froml(absoi*od by) oper#lioDS (31,055)
THE SOUTHEND ON SEA DARBY & JOAN ORGANISATION LIMITED NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 24 Analysts of In n¢t funds TliE ¢huriiy had no rnaieriaj debi durin8 ih¢ ycar. -24-