**COMPANY REGISTRATION NUMBER 04839002** **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES** COMPANY LIMITED BY GUARANTEE **REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** ## **Charity Number 1102954** ## **BRUCE ROBERTS & CO LIMITED** Chartered Accountants and Business Advisers Unit 10 Edison Court, Ellice Way Wrexham Technology Park, Wrexham LL13 7YT ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2021** |**CONTENTS**|**PAGE**| |---|---| |Members of the board and professional advisers|**1**| |Trustees’ annual report|**2 to 13**| |Independent Examiner’s report|**14 to 15**| |Statement of financial activities|**16**| |Statement of financial position|**17**| |Notes to the financial statements|**18 to 25**| ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS** ## **The Board of Trustees** Dr Graham John Arthurs Helen Susanne Edwards Simon James Evans Richard Alan Fogg Matthew Linton Gregory Melanie Elizabeth Hooper Dr Douglas Jones _(Resigned 30/11/2020/ Co-opted February 2021)_ Dr Christine Moore Rhian Helen Pritchard Claire Elizabeth Williams _(Resigned 30/11/2020)_ Glyn Williams **Company Secretary** Laura Emily Williams **Registered Office** 23 Salisbury Road Wrexham LL13 7AS **Company Number** 04839002 **Charity Number** 1102954 **Independent Examiner** Bruce Roberts FCA Bruce Roberts & Co Limited Chartered Accountants and Business Advisers Unit 10 Edison Court, Ellice Way, Wrexham Technology Park, Wrexham LL13 7YT **- 1 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **TRUSTEES’ ANNUAL REPORT** ## **YEAR ENDED 31 MARCH 2021** The trustees, who are also Directors for the purposes of the Companies Act, have pleasure in presenting their report and the financial statements of the charity for the year ended 31 March 2021. ## **INTRODUCTION** Dynamic Centre for Children and Young People with Disabilities, a charity and company limited by guarantee, started operating in April 2004 when all of the assets of Dynamic, an existing charity were donated to the new company. The objective of the company is the support of children, young people with special needs and their carers. Dynamic’s programmes and activities have continued to operate at full capacity, achieving its targets and objectives, with new referrals being welcomed into the groups as soon as space becomes available. However, a waiting list has operated during the year and continues to do so. ## **LEGAL STATUS** The organisation is a charitable company limited by guarantee, incorporated on 21st July 2003 and registered as a charity on 31st March 2004. The company was established under a Memorandum and Articles of Association. The liability of each member in the event of winding up shall be restricted to £10. ## **RECRUITMENT AND APPOINTMENT TO THE BOARD OF TRUSTEES** Under the requirements of the Articles of Association, unless otherwise determined by ordinary resolution, the number of directors and thus trustees shall not be less than three but is not subject to a maximum number. Trustees are subject to retirement by rotation according to the terms dictated by the Articles. If a trustee is willing to be re-appointed, and no alternative has been put forward, the trustee is deemed to be re-appointed unless the meeting decides not to fill the vacancy or unless a resolution to re-appoint the trustee is lost. Recruitment is normally achieved via the media of advertising, word of mouth and local volunteer bureau or other national agencies such as REACH. Recruitment of new trustees is prompted by the retirement or removal of existing trustees, or the perceived need to strengthen the board in particular areas of experience. Proposed trustees must be recommended by the existing trustees, and appropriate notice must have been given (clause 32 of the articles). Trustees must be 18 years of age or above. Trustees may retire or be removed subject to the conditions of clause 38 of the Articles. ## **TRUSTEE INDUCTION AND TRAINING** Upon appointment to the board, each new trustee is provided with an induction, information and training file which includes information on their responsibilities as a trustee and director of the Company. Each new trustee is expected to familiarise themselves with this information and the aims and objectives of the charity, and seek guidance on areas with which they require additional advice or clarification. Trustees are encouraged to take advantage of training via AVOW (Association of Voluntary Organisations in Wrexham) and the WCVA. The trustees are advised of new guidance from the Charity Commission and other sources. **- 2 -** # **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** **TRUSTEES’ ANNUAL REPORT** **YEAR ENDED 31 MARCH 2021** ## **RISK MANAGEMENT** The trustees have established a risk examination policy which looks at the major strategic, business and operational risks which the charity faces and ensure that systems have been established to mitigate the charity's exposure to the major risks. The trustees undertake to regularly consider the major risks applicable to the charity and review during the year if deemed necessary. They also undertake to decide how to respond to the risks in order to mitigate the effect of such risks. Internal control risks (including the risk of fraud) have been minimised by the rigorous adherence to the financial control measures in place. The trustees are satisfied with the current procedures in place. During the year no incident involving Health and Safety has occurred that required reporting to a statutory agency. ## **ORGANISATION** Dynamic Centre for Children and Young People with Disabilities is governed by a Committee of trustees, who are appointed under the terms of the Articles of Association. The trustees who served on the committee are as follows: Dr Graham John Arthurs Melanie Elizabeth Hooper Helen Susanne Edwards Claire Elizabeth Williams (Resigned 30/11/2020) Simon James Evans Dr Christine Moore Richard Alan Fogg Rhian Helen Pritchard Matthew Linton Gregory Glyn Williams Dr Douglas Jones (Resigned 30/11/2020/ Co-opted February 2021) The Chair and the Honorary Treasurer are drawn from the committee. They are appointed under the terms of the Articles of Association and are not subject to retirement by rotation. The nominated Officers who served in the year were as follows: Chair: Glyn Williams Honorary Treasurer: Richard Alan Fogg Day-to-day management is provided by a full-time charity manager, who is designated Company Secretary and a Deputy Manager along with a dedicated staff team. The staff employed in the year were: Laura Williams Charity Manager Amy Lynch Deputy Charity Manager Pam Snellgrove Finance Officer _(Retired 7 August 2020)_ Sian Williams Finance Officer _(Appointed 7 August 2020)_ Bethan Griffiths Volunteering and Development Officer Marie Gibson Administration Assistant Yvonne Jones Charity Shop Organiser The staff employed for the Lottery funded ‘Dynamic Futures’ project were: Clare Barnes Project Coordinator Paul Clifton Youth Development Project Worker Saul Darlington Outdoor and Recreation Project Worker **- 3 -** # **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **TRUSTEES’ ANNUAL REPORT** ## **YEAR ENDED 31 MARCH 2021** Samuel Jones Jade Luff Youth Development Project Worker Emotional and Wellbeing Project Worker ## **OBJECTIVES OF DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES** The charity's objects are the relief and support of ill or disabled children by the provision of educational, recreational and leisure time activities in order that they may develop to their full potential, that they may grow to full maturity as individuals and members of society and that their conditions of life may be improved, and to provide support to the families of such children and young people. ## **PUBLIC BENEFIT** The Trustees have reviewed the requirement to provide public benefit and are satisfied that the activities of the charity as described within the report are wholly focussed to provide benefit to the children and young people and their families that it aims to serve, thereby complying with the duty in section 4 of the Charities Act 2006 to have regard to the guidance provided by the Charity Commission. ## **REVIEW OF DEVELOPMENTS, ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE** The primary focus of the charity continues to be the programme of term-time after-school clubs and weekend and holiday activities for children and young people and the respite that is afforded their families. This year the charity has had to be ‘Dynamically Different’ as a result of the COVID-19 pandemic. Face-to-face services continued to pause in April 2020 in line with national guidance but the need for the services intensified during lockdown so Dynamic adapted and delivered a menu of services that were approved by funders. The decision was taken at the beginning of the pandemic lockdown, to furlough our sessional and charity shop staff. Staff have been able to use the provision within the CJRS scheme to work when required, and we are pleased to say that throughout the financial year, all sessional staff were retained. Dynamic delivered a range of virtual afterschool groups via Zoom, complimenting these with activity packs that were delivered by the staff team to ensure families had the resources that they needed to participate and have fun. The Dynamic Futures project moved all of its face-to-face support to virtual delivery and were highlighted as an example of best practice by the National Lottery during the pandemic and featured in their blog and national publication. A section of the website was dedicated to families that had a weekly downloadable selection of activities sectioned by ability, age and interest, that included the staff team singing, signing and reading stories, along with puzzles, colouring, family quizzes and everyday-experiments to try. The activities linked to the 5 ways to wellbeing that is promoted by the NHS focusing on good physical, mental health and wellbeing. **- 4 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **TRUSTEES’ ANNUAL REPORT** ## **YEAR ENDED 31 MARCH 2021** The charity also used its social media platforms to help reach and support as many families as possible utilising the ethos of the STEPS programme. This was very well received with the charity seeing more engagement with social media posts than in previous years. The charity also benefited from donations from local companies to create ‘food boost packs’ and these along with parcels from the local food bank were delivered by staff to families who needed additional support whilst they were shielding due to the vulnerability of members of their family or if they needed some additional support as they were unable to work and were in financial difficulties. Children and young people across the charity also received picnic and activity packs in the summer thanks to a £500 grant from the Asda Foundation. The charity was able to welcome back children and young people and staff for Dynamically Different ‘bubbled’ holiday support sessions for the children and young people whose disability or medical needs meant that the family’s need for respite was high, and this service was well attended and well received. All Dynamic services needed an investment in PPE resources to allow for safe face-to-face practices and this was made possible by a grant of £1,950 from the Moondance Foundation. Despite the challenges of the pandemic, the charity continued to meet and exceed its targets and objectives as required by our funders and partners. Our upmost priority has been the children, young people and the families and we conducted a survey in 2021 with a 96.3% return rate across all families who access support to ensure we were developing and delivering services that were needed by families and these are some of the comments: ‘ _I would just like to say thank you or all your continued support throughout all lockdowns, The food parcels really help! We would just like this nightmare to be over and to get back to our normal lives as I think everyone would. We as a family appreciate all that you do._ ’ ‘ _You are all amazing!!! You always know what we all need, even though I can’t find the words to tell you. Thanks for listening, you are all always at the end of the phone’_ ‘ _Thank you for everything, as always you go above and beyond for our family. The contact we have received has been excellent. Being in regular contact with you has really helped us all, just knowing someone is there who we can speak to has really helped. Thank you._ ’ These comments demonstrate that Dynamic have continued with a whole family ethos and approach to help build resilience and support within a family unit and we have been grateful to our funders for giving us the flexibility to bend our funding to best meet the needs of the families. Support was also extended to families on the Dynamic waiting list through a generous grant of £4,136 from an Early Help Transformation Grant administered by FLVC. Families received family activity and resource packs along with ‘check in and chat’ support from the Dynamic staff team. The COVID Pandemic restricted our ability as a charity to fundraise, but we were fortunate to continue to enjoy support from individuals, families, the local community and businesses along with new social media fundraising campaigns as evidenced by: **- 5 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **TRUSTEES’ ANNUAL REPORT** ## **YEAR ENDED 31 MARCH 2021** - Lars Hughes raised £5,152 in a social media campaign inspired due to the break-ins and thefts that Dynamic faced during the pandemic - Gethin Plant's amazing ‘Marathon in a Month’ raising £1,706 - Helen Edwards raised £915 in an online raffle - A virtual from ‘Stage to Sofa’ performance by Shea Ferron and guests who raised £223 - Bobby’s Heroes who raised £473 through a series of fitness challenges including push ups, sit ups, marathons and ultra-marathons - Monopoly Buy Sell and Rent Team’s 555km Virtual Challenge of Wrexham to Land’s End raising £2,188 - North Wales Masonic Benevolent Association and the Masonic Charitable Foundation along with Valle Crucis, Bromfield and Wynnstay Masonic lodges who combined donated a total of £2,200 - Mia Dawkins’ 5.4 mile scooter ride raising £444 - A resident raffle in Bramblewood Close raising £72 - The Barker families’ Sober October raising £340 - The Sir Donald and Lady Edna Wilson Trust donated £1,000 increasing their usual kind and generous donation in light of the difficulties due to the pandemic. - Other significant donors include Mr W L Evans, the late Mr G Birch, Kellogg’s, Erddig Rotary, Wrexham Unison Retired members, Wrexham Food Festival, TK Maxx and Homesense Foundation, Inner Wheel Club of Erddig, Llangollen Operatic Society, Holy Trinity Gwersyllt Fellowship and Marchwiel Community Council. - Other significant donations have also been made to the charity by private donors and families who have made considerable donations made in memory of a loved one. In addition to the above, the charity also benefitted from the Governments Business Support Grants at the start of the financial year (£35,000 in total). We have maintained and developed essential communication links throughout the pandemic, and if anything, it is true to say that it has strengthened our working relationships with funders and commissioners along with colleagues in statutory support services including Wrexham County Borough Council’s Disability Service, Families First Team and the Family Information Service as we were all working together to ensure the best for the families we support. It also has resulted in renewed and new friendships within the Third sector as we have shared ideas, resources and support amongst each other when things have been difficult, and we have benefitted from being part of AVOW – Wrexham’s County Voluntary Council and WCVA for national guidance and support. Regarding future developments: We continue to look for a suitable site to expand into. ## **Monitoring and evaluation of Dynamic Groups :** During the year it was more difficult to monitor against our contract objectives as we were delivering services in a way that we had never delivered before, therefore we increased individual consultation with children, young people and their families along with several consultations and questionnaires to ensure we were meeting needs. These consultations had unprecedented high response rates and therefore we were confident we had an accurate picture of the circumstances for our families. **- 6 -** # **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **TRUSTEES’ ANNUAL REPORT** ## **YEAR ENDED 31 MARCH 2021** The situation was continually changing along with guidance and legislation and therefore it was hard to plan for what was needed but informed by our regular consultation, it enabled us as a charity to be responsive, target support and wherever possible be proactive. Our consultation findings was regularly fed back to our funders and commissioners and we benefitted from their advice, guidance and support. Their flexibility and trust allowed us to tailor support families most in need whilst maintaining a universal service provision for all of the children, young people and their families. ## **Local participation:** The local participation picture has been more difficult this year due to local restrictions, but the charity has promoted regular consultation events through Family Information Service and the Senedd yr Ifanc to ensure children and young people have a say on issues that affect them. ## **Lottery Funded ‘Dynamic Futures’ Project:** Dynamic have continued to deliver the **Dynamic Futures Project** to support young people aged 15 - 25 years with a disability support to navigate the difficult transition from children to adult services. The project officially started two months prior to the national lockdown so it is commendable that they not only developed a new service during the pandemic, but young people achieved their outcomes. The project continued to go from strength to strength when face-to-face services recommenced and evolved based on the needs of the young people. Dynamic are working to ensure that this project can be sustainable. ## **Consultation:** Dynamic are regularly asked to contribute to local authority, Welsh Government and national consultations, and children, young people and parents/carers are supported with this and regularly contribute. Regular consultation and weekly conversation with the young people enables them to express their views, likes and dislikes and wishes to the staff, as well as more targeted information gathering done for specific purposes. The programme of activities is then adapted ensuring that their likes and requests are taken into account. This year, more emphasis has been on consultation about what they would like when face-to-face services could restart, and a number of new activities have been initiated by the requests of the children and young people. The level of disability is rising and the challenges facing children and young people is changing, therefore it is vital we are flexible and responsive to ensure the service meets the current and changing needs into the future. **- 7 -** # **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **TRUSTEES’ ANNUAL REPORT** **YEAR ENDED 31 MARCH 2021** ## **Partnerships:** We continue to work closely with **Wrexham County Borough Council Children’s Services,** the **Disability Services** , the **Family First team** , **Health Services** and other Third sector organisations to provide the best service we can to children and young people with disabilities and their families. Dynamic has held a seats on the voluntary sector seat on the **Local Authority Workforce Development Group, Transition Operational Group (TOG), Disability Integrated Services Coordination Group,** the **Families First Outcome Groups (Wrexham), Disability Respite Panel** and the **North East Wales Wellbeing forum.** Dynamic has representation on a variety of forums working with children and young people and disability within the Third and statutory sectors, and attends appropriate conferences, consultations and information days. Bradbury House provided office accommodation to **Epilepsy Wales** with them moving to pastures new in March 2021. ## **National Level Participation:** Dynamic attends appropriate conferences and meetings organised on a National level. ## **Welsh Assembly Government** : Dynamic has kept up to date with Welsh legislation via AVOW, WCVA and Welsh Government publications. ## **Volunteers:** Due to the pandemic and the vulnerabilities of our volunteers, Dynamic were unable to call upon their team of dedicated volunteers who give of their time and skills to support the Charity. Dynamic have continued to keep-in-touch throughout the pandemic with all volunteers and the charity looks forward to welcoming them back when it is safe for them to do so. ## **Trustees:** The Board of Trustees met regularly virtually throughout the year for full board meetings and in small groups or virtually for sub-committees. The Trustees have worked hard with the Charity Manager and the staff and volunteer team to ensure that the needs of those we serve are met not just by our current services but are also paramount in the future plans. Dynamic has continued to search for the plot or building that will enable the charity to work, develop and grow from a more suitable premises. **- 8 -** # **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **TRUSTEES’ ANNUAL REPORT** **YEAR ENDED 31 MARCH 2021** ## **Staff:** In addition to the staff team, Dynamic employs around 28 sessional support workers. ## **Fundraising:** Many people work together in support of Dynamic. Individuals, families, social media fundraising campaigns, the local community and businesses have still fundraised independently for our cause, for which we are very grateful. **Bradbury House** is a grade II listed building, which we have restored and carefully adapted for use by children and young people with disabilities. The house is well loved and well used by our children and young people. The gardens, including sensory and play areas are always an attraction. The pause in face-to-face services allowed for the on-site construction of a wet-room at Bradbury funded through a £50,000 grant from Betsi Cadwaladr University Health Board and supported by Wrexham County Borough Council. The trustees also invested in an upgrade to the hot water and heating system. The charity also benefitted from £1,000 from MoneySupermarket to enhance outdoor space to allow for safe activities for children and young people over the summer period when the safest option was to be outdoors. ## **Development for the future:** For all of the above, the Trustees and management have continued to look for more appropriate/larger accommodation for the Charity. We are still ‘bursting at the seams’ and in order to provide our greatly valued service to more children and young people, and to meet their ever-changing needs, we need more suitable space in which to develop. This search has been made more difficult during the pandemic. The Trustees have set aside Designated Reserves for this purpose (see Reserves Policy) below, and have agreed to maintain this Reserve at £250,000, although it is intended to increase this as appropriate. ## **Coronavirus** The pandemic has forced the charity to work in a ‘Dynamically Different’ way to ensure that services could continue. Some of the changes have been welcomed and it has given staff time to reorganise groups moving away from strict age bands and focus more on ability, interests and friendships. The Charity has had access to additional Business Support Grants, and support through the Job Retention Scheme to furlough staff, and by re-organising the way that our contracted services are delivered have continued to receive funding for those services. **- 9 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **TRUSTEES’ ANNUAL REPORT** ## **YEAR ENDED 31 MARCH 2021** Our Fundraising activity including our charity shop has been severely curtailed, but the charity enjoyed strong community support in the first half of 2020/21 and this and Government Business Support Grants enabled us to end the year in surplus. Many of our volunteers were required to shield themselves or their dependants and so we have not been able to draw on their time, however, the way that services are being delivered has not required the use of volunteers. Dynamic was also sadly targeted with a series of break-ins and thefts during the time when staff were required to work from home despite regular daily safety checks of the building. However, this misfortune saw the charity receive so much encouragement from supporters, a social media Just Giving Campaign raised £5,152 to help raise morale. It also saw lots of individual fundraising efforts from our trustees, families and staff including Bobby’s Heroes fitness challenges, Mia’s Scooter challenge, Gethin’s marathon and Monopoly’s virtual marathons. ## **FINANCIAL REVIEW AND RESULTS** The financial statements show a surplus of £28,515 on ‘Unrestricted Funds’ against a surplus for 2019-20 of £3,625. The charity’s voluntary income changed dramatically during the year. Bradbury House was subject to break-ins in May 2020, and the loss of much outdoor and specialist equipment. Our insurers were very helpful, and re-imbursed the charity on a loss incurred basis. The publicity produced a generous response from the public and corporate sectors. Quite separately, our bankers re-imbursed historic bank charges having finally recognised us as a ‘Community Account’. We continue to be grateful for the efforts many individuals make to raise funds for the charity, and to local companies and individuals for their support. The contracts with the Council for the delivery of weekly Groups and the summer programme at Bradbury House, for Playschemes and for the STEPS programme were delivered and reported on in accordance with the Council’s requirements. These contracts have enabled our core programme to continue in a planned way. All income from the Council has been used wholly for the delivery of services covered by the contracts. These contracts are currently in place until 31 March 2022. The charity needs to raise about £105,000 annually to cover its core costs, which are not recoverable from the contracts. These costs include the management and organisation of the programme and activities for fund-raising, training, the maintenance of the building and transport and all personnel, legal, health and safety and payroll and financial work. Interest on bank deposits and bonds increased to £9,790 compared to £5,077 for 2019-20, due to interest being paid on the returned historic bank charges. Restricted Fund income was £331,034 (2019-20: £260,986). Restricted Fund expenditure was £280,318 (£274,485). Restricted fund balances increased to £123,520 (£72,804). The Unrestricted (but including designated) Reserves at 31 March 2021 stood at £665,990 of **- 10 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **TRUSTEES’ ANNUAL REPORT** ## **YEAR ENDED 31 MARCH 2021** which £390,238 were in ‘liquid’ forms. The corresponding figures at 31 March 2020 were £637,475 of which £361,288 were ‘liquid’. New fund raising opportunities are being pursued partly in conjunction with developing plans for a new building, which we are confident will enable the funding objective to continue to be met. The secondary financial objective is to maintain an appropriate level of reserves, and this was also achieved. The purposes for which reserves are held are explained in the ‘Reserves policy’ below. ## **FINANCIAL CONTROLS** The Finance Officer (part-time) manages the day-to-day financial affairs of the charity, and is overseen by the Charity Manager and Treasurer. The Finance Officer and Charity Manager are jointly responsible for handling petty cash and cheque transactions up to £1,000. Each payment requires two signatures. Purchases and payments in excess of this amount require the signature of a Board member. Transactions are entered into the Quickbooks accounting software on a weekly basis, and the bank accounts monitored at least weekly and formally reconciled monthly. The Treasurer produces monthly management accounts (including forecasts for the remainder of the year) which are prepared from the accounting records within a week of each month-end and are presented to the bi-monthly meeting of the board under the Chairman, or to the intervening meetings of the Finance Committee chaired by the Treasurer. The Finance Committee is responsible for devising the annual budgets for the agreement of the Board. Periodic contract reports are also produced for Wrexham Council, and for the Big Lottery Fund after each year of operation. Draft annual accounts are prepared as part of the above procedure, and then reported in the required Final Account format prior to independent examination and approval by the board. The reserve cash funds are invested notice deposits with the charity’s bankers and Cambridge and Counties Bank, United Trust Bank and Julian Hodge Bank. ## **INVESTMENT POWERS AND RESTRICTIONS** Pursuant to the governing document, the company shall have the power, in furtherance of the object of the charity but not otherwise, to raise funds. As part of this aim, the company seeks to maximise the interest earned on its reserves, subject to such conditions and consent as may for the time being be imposed or required by law. The charity has continued to place funds in low risk investments that are accessible in a reasonably short time so that funds are available to apply to the development of a new centre when an opportunity arises. ## **RESERVES POLICY** The trustees have determined a level of unrestricted reserves that is deemed appropriate to effectively meet its objects. The trustees consider that in the absence of any guaranteed long-term support from a grant making body or the Local Authority, the unrestricted current assets should be sufficient to pay the normal running costs for one year (circa £180,000). **- 11 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **TRUSTEES’ ANNUAL REPORT** ## **YEAR ENDED 31 MARCH 2021** This is designed to provide some stability and ensure smooth running of the charity. Reserves are currently over this level, and are under review pending possible developments. Reserves over and above those needed for running costs are to be held primarily for future development opportunities and it is the aim of the trustees to build up sufficient funds to provide the initial costs of a building project. In furtherance of this end, the Trustees have set aside funds in a ‘designated development fund’ within the general reserves of the charity. This policy is reviewed annually in order to consider whether it remains appropriate, and in line with board level strategy. ## **PLANS FOR FUTURE PERIODS** The Trustees and management recognise that we are currently “bursting at the seams”. In order to provide our greatly valued service to more children and young people, and to meet their ever-changing needs, we need more space in which to develop. The Trustees continue to seek contacts and to explore opportunities with a view to developing a purpose built centre for the children and young people who attend, and to be able to expand the service to younger children for whom we cannot currently provide adequate facilities. ## **TRUSTEES’ RESPONSIBILITIES** We are responsible for ensuring that the company operates within its objectives and meets the financial and legal requirements of the Companies Act 2006 and the Charities Act 2011. The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustee's report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period. In preparing those financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP: - make judgements and estimates that are reasonable and prudent; - state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements: - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. **- 12 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **TRUSTEES’ ANNUAL REPORT** ## **YEAR ENDED 31 MARCH 2021** The trustees are responsible for ensuring that the company complies with laws and regulations applicable to its activities and for establishing arrangements to prevent any noncompliance with laws and regulations and to detect any that occur. This includes the maintenance and integrity of the corporate and financial information included on the charitable company’s website. The trustees are also responsible for determining whether, in respect of the year, the charity meets the conditions for exemption from an audit of the accounts set out in the Companies Act 2006 (Commencement No 6, Savings and Commencement Nos.3 and 5) (Amendment) Order 2008 (SI 2008.674). Under the Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008 (SI 2008.527), in respect of the year, the availability of the exemption from an audit of the accounts causes the charity to require an Independent Examination and the trustees are responsible for appointing an Independent Examiner to make a report to them as trustees of the charity. ## **Independent Examiner** A resolution to appoint Bruce Roberts FCA of Bruce Roberts & Co Limited as Independent Examiner for the ensuing year will be proposed at the annual general meeting. Bruce Roberts has expressed his willingness to act in this capacity. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Registered office: 23 Salisbury Road Wrexham LL13 7AS Signed by order of the trustees Glyn Williams Chair of Board of Trustees ## L. E Williams Laura Emily Williams Company Secretary Approved by the trustees on ... **30 November 2021..** **- 13 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES YEAR ENDED 31 MARCH 2021** I report on the unaudited accounts of the charitable company for the year ended 31 March 2021 set out on pages 16 to 25. This report is made to the charity's members, as a body. My work has been undertaken so that I might state to the charity's members those matters I am required to state to them in a report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for my work, for this report, or for the opinions I have formed. ## **Respective responsibilities of trustees and examiner** The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 and that an independent examination is needed. The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the ICAEW. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - examine the accounts under section 145 of the Charities Act 2011 - to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011; and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement. **- 14 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES YEAR ENDED 31 MARCH 2021** ## **Independent examiner’s statement** In connection with my examination, I confirm no material matter has come to my attention which gives me cause to believe that: - accounting records were not kept in accordance with section 386 of the Companies Act 2006; or - the accounts do not accord with such accounting records, or - the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006, other than any requirement that the accounts give a “true and fair” view which Is not a matter considered as part of any independent examination, or - the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102) I have no concerns and have come across no other matters in connection with the examination to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **Bruce Roberts** Bruce Roberts FCA Bruce Roberts & Co Limited Unit 10 Edison Court, Ellice Way, Wrexham Technology Park, Wrexham LL13 7YT ## **30 / Nov / 2021** **- 15 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) YEAR ENDED 31 MARCH 2021** |**Income and endowments from:**
**Notes**
Donations and legacies
**4**
Charitable activities
**5**
Other trading activities
**6**
Investment and interest income
**7**
Government Grants – Covid 19
**6**
**Total**
**Expenditure on: **
Raising Funds
**9**
Charitable activities
**9**
**Total**
**9**
**Net income/(expenditure)**
Transfers between funds
**14**
**Other recognised gains/(losses)**
**Net movement in funds**
**Reconciliation of Funds**
Total funds brought forward
**Total Funds carried Forward**|**2021**
2020
**Unrestricted**
**Designated**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
**17,530**
**-**
**-**
**17,530**
**21,469**
**1,500**
**-**
**330,978**
**332,478**
**267,531**
**33,090**
**-**
**36**
**33,126**
**44,949**
**9,790**
**-**
**20**
**9,810**
**5,077**
**75,553**
**-**
**-**
**75,553**
**2,472**| |---|---| ||**137,463**
**-**
**331,034**
**468,497**
**341,498**| ||**18,365**
**-**
**457**
**18,822**
**16,848**
**90,583**
**-**
**279,861**
**370,444**
**334,524**| ||**108,948**
**-**
**280,318**
**389,266**
**351,372**| ||**28,515**
**-**
**50,716**
**79,231**
**(9,874)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**| ||**28,515**
**50,716**
**79,231**
**(9,874)**| ||**387,475**
**250,000**
**72,804**
**710,279**
**720,153**
**415,990**
**250,000**
**123,520**
**789,510**
**710,279**| The Charity has no recognised gains or losses other than the results for the year as set out above All activities of the charity are classed as continuing **The notes on pages 18 to 25 form part of these financial statements.** **-16-** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **COMPANY REGISTRATION NUMBER 04839002** ## **STATEMENT OF FINANCIAL POSITION (BALANCE SHEET)** ## **YEAR ENDED 31 MARCH 2021** |||**2021**|**2020**| |---|---|---|---| |**FIXED ASSETS**|||| |Tangible assets|**11**|**275,662**|**276,187**| |**CURRENT ASSETS**|||| |Debtors|**12**|**8,043**
|**15,509**| |Cash at bank and in hand: Instant access/cash||**243,691 **|**111,479**| |‘Notice’ Deposits||**286,959 **|**332,685**| |||-------------------------------------------|------------------------------------| |||**538,693 **|**459,673**| |**LIABILITIES**|||| |Creditors|||| |Amounts falling due within one year|**13**|**(24,845)**|**(25,581)**| |||------------------------------------|------------------------------------| |**NET CURRENT ASSETS**||**513,848**|**434,092**| |||------------------------------------|**------------------------------------**| |**TOTAL ASSETS LESS CURRENT LIABILITIES**||**789,510**|**710,279**| |||------------------------------------|**------------------------------------**| |**TOTAL NET ASSET OR LIABILITIES**||**789,510**|**710,279**| |||====================================|====================================| |**THE FUNDS OF THE CHARITY**|||| |Restricted|**14**|**123,520**|**72,804**| |Designated|**15**|**250,000**|**250,000**| |Unrestricted|**15**|**415,990**|**387,475**| |||------------------------------------|------------------------------------| |**TOTAL CHARITY FUNDS**||**789,510**|**710,279**| |||====================================|====================================| For the year ended 31 March 2021, the trustees are satisfied that the charity is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act. The trustees acknowledge their responsibilities for: - (i) ensuring that the charity keeps adequate accounting records which comply with section 386 of the Act, and - (ii) preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its surplus or deficit for the financial year in accordance with the requirements of sections 394 and 395, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the charity. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. These financial statements were approved by the members of the committee on the **30 / 11 /2021** and are signed on their behalf by: Mr G Williams > Mr R A Fogg RAFogg **The notes on pages 18 to 25 form part of these financial statements.** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2021** ## **1. General information** The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 23 Salisbury Road, Wrexham LL13 7AS. ## **2. Statement of compliance and basis of preparation** These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. The charity constitutes a public benefit entity as defined by FRS 102. ## **3. Accounting policies** ## **Fund accounting** Funds held by the charity are either: - Unrestricted general funds – these are funds that can be used in accordance with the charitable objects at the discretion of the trustees. - Within general funds – the trustees have identified a “designated development fund” to hold funds for future developments or - Restricted funds – these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when fund are raised for particular restricted purposes. ## **Income** Income is accounted for on a receivable basis, when the charity becomes entitled to the income, it is probable it will be received and the amount can be estimated with reasonable accuracy. Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included. Income from investments when held is included when receivable, as is income from legacies. ## **Grants receivable** Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable, unless they are restricted grants for expenditure in a future accounting period as specified by the grantor, in which case the income is then deferred. Specifically in respect of Covid-19 related grants, under the accrual model, grants relating to revenue are recognised on a systematic basis over the periods in which the charity recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. **- 19 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2021** ## **Expenditure** Costs of raising funds comprise the costs of those associated with attracting voluntary income, and the costs of trading or service provision for fundraising. Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its members. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them, including those support costs associated with the constitutional and statutory requirements of the charity and include the independent examiner’s fees and costs linked to the strategic management and future development of the charity, together with back office costs, finance and personnel. All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. time spent. ## **Tangible fixed assets** All fixed assets are initially recorded at cost. The charity owns the freehold of and occupies the property known as Bradbury House, which was purchased and restored using a grant from the Bradbury Foundation. The charity treats the funds spent on Bradbury House in one of three ways: 1. funds used to maintain/renovate the building are treated as revenue expenses. 2. funds used to buy equipment for the building are treated as capital investment and written off over an appropriate period 3. funds used to improve/adapt the building will be added in full to the cost of Bradbury House. ## **Depreciation** Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset, or for the Leasehold Improvements over the minimum term of the lease, as follows: |
the useful economic life of
rm of the lease, as follows:|
that asset, or for the Leasehold Impr
| |---|---| |Bradbury House|No depreciation - see below| |Leasehold Improvements|Written off over the life of the lease| |Equipment|25% straight line on original cost| |Furniture|10% straight line on original cost| |Minibus|12.5% Straight Line on original cost| Freehold properties are not depreciated. The trustees consider that the residual value of the building is high and its useful life so long as to make depreciation immaterial. ## **Going concern** There are no material uncertainties about the charity's ability to continue. **- 20 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2021** ## **Pension costs** The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. The annual contributions payable are charged to the statement of financial activities. ## **Judgements and key sources of estimation uncertainty** The preparation of the financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company accounting policies. ## **Financial instruments** The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## **4. Donations and legacies** |**Donations and legacies**|| |---|---| |Carer Contributions (inc
Summer programme)
Collection Boxes
Corporate Donations
Private Donations
Gift Aid reclaimed
Legacies and bequests
**Charitable Activities**
Wrexham County Borough
Council Playschemes/Steps
Wrexham County Borough
Council Group work/others
Public Health Wales – Building
a Healthier North Wales –
transformation project
Avow and other grants
TNL Community Fund
Big Lottery Fund “bright new
future”|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2021**
**Total Funds**
**2020**
**525**-
**525**
**7,728**
**84**-
**84**
**501**
**8,513**-
**8,513**
**3,785**
**5,726**-
**5,726**
**6,360**
**2,682**-
**2,682**
**3,095**
**-**-
**-**
**-**| ||**17,530**
**-**
**17,530**
**21,469**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2021**
**Total Funds**
**2020**
**-**
**33,038**
**33,038**
**33,038**
**-**
**66,196**
**66,196**
**64,864**

**-**
**50,000**
**50,000**
**-**
**1,500**
**8,786**
**10,286**
**6,645**
**-**
**-**
**172,958**
**172,958**
**83,500**
**- -**
**-**
**79,484**| ## **5. Charitable Activities** **- 21 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2021** **1,500 330,978 332,478 267,351** ## **6. Other trading activities** |**Other trading activities**||||| |---|---|---|---|---| ||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**| ||**Funds**|**Funds**|**2021**|**2020**| |Charges for use of rooms|**2,000**|**-**|**2,000**|**3,600**| |Fundraising events|**15,360**|**-**|**15,360**|**16,149**| |100 club|**12**|**-**|**12**|**659**| |Market Stall/Shop|**-**|**-**|**-**|**20,487**| |Other income|**15,718**|**36**|**15,718**|**4,054**| ||**33,090**|**36**|**33,126**|**44,949**| |Other income includes income from insurance claims and|||refunded expenses.|| ## **Government Grants – Covid 19** In the year the charity was in receipt of Government Grant assistance in relation to the Covid19 Job Retention Scheme amounting to £40,553, as well as an additional £35,000 Covid related support grants. ## **7. Investment Income** |Bank Bond interest receivable
Bank interest receivable|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**2021**
**Total**
**Funds**
**2020**
**£**
**£**
**£**
£
**-**
**-**
**-**
-
**9,790**
**20**
**9,810**
5,077| |---|---| ||**9,790**
**20**
**9,810**
**5,077**| ## **8. Staff costs and numbers** ## **The aggregate payroll costs were:** |**The aggregate payroll costs were:**
Wages and salaries
Social security costs
Pensions contributions|**2021**
**2020**
**£**
£
**252,898**
**241,884**
**9,819**
**9,145**
**6,017**
**5,140**
**268,734**
**256,169**| |---|---| Note: Wages and salaries include elements reflected in cost allocation under items such as training and management/organisation costs. ## **Particulars of employees:** No employee received emoluments of over £60,000 in the year **- 22 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2021** The average number of staff employed by the charity during the financial year amounted to: ||**2021**|**2020**| |---|---|---| |Numbers of :|**No**|**No**| |Session workers|21|**21**| |Cleaners|2|**2**| |Management and administration staff|5|**5**| |Dynamic Future Co-ordinator and Project Workers|5|**4**| ||**33**|**32**| The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in the trustees report. In accordance with FRS102 and the Charities SORP (FRS102), the economic contribution of general volunteers is not recognised in the accounts ## **9. Charitable Activities Expenditure** Costs reflect the amounts spent on the main resource expenditure headings – Charitable expenditure and raising funds. Costs are allocated across those headings using various allocation methods such as Staff time spent, direct expenditure and usage of the facilities or services provided. It should be noted that under this basis some items including training and management costs include elements of staff salary. The amount of management and staff time spent on each aspect of the service: activities (service delivery), fund-raising and governance, is reviewed to reflect as accurately as possible the amount of time spent on each activity. Governance costs include those incurred on legal and financial advice, servicing the trustees’ meetings and those associated with development and statutory requirements. The trustees believe that this reflects the intent of the SORP (Statement of Recommended Practice). The total resources expended on each activity were: |Raising funds
Charitable expenditure
Per SOFA|**2021**
**2020**
**£**
**£**
**18,822**
**16,848**
**370,444**
**334,524**| |---|---| ||**389,266**
**351,372**| Broken down in more detail the resources were spent as follows: ## **Expenditure on raising funds** |Staff costs (staff time)
Other costs (direct)
Per SOFA|**2021**
**2020**
**£**
**£**
**14,222**
**12,217**
**4,600**
**4,631**| |---|---| ||**18,822**
**16,848**| **- 23 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2021** ## **Charitable activities expenditure** |**Basis of allocation**
**Costs directly allocated to**
Staff costs
DA/ST
Travel and Minibus
costs
Direct
Other programme
costs
DA/ST
Training costs
DA/ST
**Support costs allocated to**
Staff Costs
ST
Office and Property
Costs
DA/ST
Organisation costs
DA/ST
Depreciation
Usage
Governance costs
DA/ST
**Total resources**
**expended**|**Dynamic service provision inc**
**Bradbury House and minibuses**
**Other restricted projects ( R )**
**WCBC Groups ( R )**
**Playschemes, STEPS and other**
**Families First ( R )**
**TNL Community Fund project**
**and “bright new future” funding**
**( R )**
**Wetroom Project ( R )**
**Total 2021**
**Total 2020**
**charitable activities**
**50,791**
**1,056**
**44,752**
**20,331**
**113,052**
**-**
**229,982**
**224,615**
**1,650**
**150**
**7**
**25**
**825**
**-**
**2,657**
**2,935**
**2,424**
**3,475**
**3,142**
**1,625**
**1,722**
**-**
**12,389**
**37,245**
**48**
**-**
**100**
**-**
**240**
**-**
**388**
**1,926**
**charitable activities**
**432**
**-**
**-**
**-**
**-**
**-**
**432**
**2,664**
**23,840**
**896**
**10,552**
**1,667**
**11,277**
**50,000**
**98,231**
**34,948**
**-**
**-**
**5,977**
**1,754**
**4,171**
**-**
**11,902**
**14,401**
**525**
**-**
**-**
**-**
**-**
**-**
**525**
**183**
**10,873**
**-**
**-**
**-**
**3,065**
**-**
**13,938**
**15,607 **| |---|---| ||**90,583**
**5,577**
**64,530**
**25,402 **
**134,352 **
**50,000**
**370,444**
**334,524**| ( R ) represents restricted funds – total restricted funds being £279,861 (note 14) ## **Key:** DA Direct and apportioned ST Staff time Administration, management and governance costs further analysed |Basis
Staff Costs
Staff time
Office Administration
Usage
Accountancy & Independent
Examination
Direct
Legal and Professional
Usage
Bank charges/interest
Transactions
Total expended|of allocation
**2021**
**2020**
**£**
**£**
**8,744**
**9,376**
**708**
**1,058**
**3,072**
**3,144**
**1,354**
**1,354**
**60**
**675**
**13,938**
**15,607**| |---|---| **- 24 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2021** |**DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH**
**DISABILITIES**
**COMPANY LIMITED BY GUARANTEE**
**NOTES TO THE FINANCIAL STATEMENTS**
**YEAR ENDED 31 MARCH 2021**|**DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH**
**DISABILITIES**
**COMPANY LIMITED BY GUARANTEE**
**NOTES TO THE FINANCIAL STATEMENTS**
**YEAR ENDED 31 MARCH 2021**|**DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH**
**DISABILITIES**
**COMPANY LIMITED BY GUARANTEE**
**NOTES TO THE FINANCIAL STATEMENTS**
**YEAR ENDED 31 MARCH 2021**|**DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH**
**DISABILITIES**
**COMPANY LIMITED BY GUARANTEE**
**NOTES TO THE FINANCIAL STATEMENTS**
**YEAR ENDED 31 MARCH 2021**|**DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH**
**DISABILITIES**
**COMPANY LIMITED BY GUARANTEE**
**NOTES TO THE FINANCIAL STATEMENTS**
**YEAR ENDED 31 MARCH 2021**|**DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH**
**DISABILITIES**
**COMPANY LIMITED BY GUARANTEE**
**NOTES TO THE FINANCIAL STATEMENTS**
**YEAR ENDED 31 MARCH 2021**| |---|---|---|---|---|---| |**10.** **Net movement in funds**
These are stated after charging:
**2021**
**2020**
**£**
**£**
Depreciation
**525**
**183**
Independent Examiner’s and accountancy fees including VAT
**3,072**
**3,144**
==========================
==========================
**11.** **Tangible Fixed Assets**
**Land and**
**buildings -**
**Freehold**
**Land and**
**buildings –**
**Leasehold**
**Furniture &**
**Equipment**
**inc minibus.**
**Total**
**£**
**£**
**£**
**COST**
At 1 April 2020
**275,000**
**49,452**
**53,929**
**378,381**
Additions
**-**
**-**
**-**
**-**
Disposals
**-**
**-**
**-**
**-**
**At 31 March 2021**
**275,000**
**49,452**
**53,929**
**378,381**
**DEPRECIATION**
At 1 April 2020
**-**
**49,452**
**52,742**
**102,194**
Charge for the year
**-**
**-**
**525**
**-**
On Disposals
**-**
**-**
**-**
**-**
**At 31 March 2021**
**-**
**49,452**
**53,267**
**102,194**
**NET BOOK VALUE**
**At 31 March 2021**
**275,000**
**-**
**662**
**275,662**
**At 31 March 2020**
**275,000**
**-**
**1,187**
**276,187**
**12. Debtors and Stock**
**2021**
2020
**£**
£
Prepayments and accrued income
**8,043**
15,509
Other Debtors
**-**
-
**8,043**
15,509
**13.** **Creditors:** **Amounts falling due within one year**
**2021**2020
**£**
£
PAYE
**2,783**
4,380
Deferred income
**9,071**
11,543
Other creditors including accruals
**12,989**

9,658

**24,843**

25,581|||||| ||**275,000**|**49,452**
**53,929**
**378,381**|||| ||**-**
**-**
**-**|**49,452**
**52,742**
**102,194**
**-**
**525**
**-**
**-**
**-**
**-**|||| ||**-**|**49,452**
**53,267**
**102,194**|||| ||**275,000**|||**-**|**662**
**275,662**| ||**275,000**|||**-**|**1,187**
**276,187**| ||||**2021**
2020
**£**
£
**8,043**
15,509
**-**
-
**8,043**
15,509
**2021**2020
**£**
£
**2,783**
4,380
**9,071**
11,543
**12,989**

9,658

**24,843**

25,581||| **- 25 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2021** ## **14. Movements in restricted funds** |||**Movement in resources:**|**Movement in resources:**|**Movement in resources:**|| |---|---|---|---|---|---| ||
**Balance at**|**Incoming**|**Transfers**|**Outgoing**|**Balance at**| ||**31 Mar 2020**||**between**||**31 Mar 2021**| ||**£**||**funds**||**£**| |**Groups, Playschemes,**|||||| |**Families First Slippage**
**& STEPS Contracts**|**7,317**|**99,234**|**-**|**90,331**|**16,220**| |**Big Lottery Fund: Bright**|||||| |**New Future**|**14,322**|**-**|**-**|**1,077**|**13,245**| |**TNL Community Fund**|**50,864**|**173,014**|**-**|**133,275**|**90,603**| |**Chairman’s Fund**|**301**|**-**||**0**|**301**| |**Wet Room Grant**|**-**|**50,000**|**-**|**50,000**|**0**| |**AVOW & Other**|**-**|**8,786**|**-**|**5,635**|**3,151**| |**TOTALS**|**72,804**|**331,034**|**--**|**280,318**|**123,520**| ## **15. Analysis of net assets (between restricted and unrestricted funds)** |Restricted funds
Designated funds
Unrestricted funds|**Tangible**
**fixed**
**assets**
**Investments**
**Other net**
**assets**
**Total**
**£**
**£**
**£**
**£**
**-**
**-**
**123,520**
**123,520**
**-**
**-**
**250,000**
**250,000**
**275,662**
**-**
**140,328**
**415,990**| |---|---| ||**275,662**
**-**
**513,848**
**789,510**| ## **16. Trustees' Emoluments and related party transactions** The trustees' emoluments were: **2021** 2020 **£** £ Remuneration as trustees **–** – =============== =============== No remuneration was paid to any member of the Board of Trustees during the year for services rendered as a board member. No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2020 – Nil) ## **17. Company limited by guarantee** The charity is a company limited by guarantee and has no share capital. **- 26 -** ## **DYNAMIC CENTRE FOR CHILDREN AND YOUNG PEOPLE WITH DISABILITIES COMPANY LIMITED BY GUARANTEE** **NOTES TO THE FINANCIAL STATEMENTS** **YEAR ENDED 31 MARCH 2021** **- 27 -**