COMPANY REGISTRATION NUMBER: 04839002
CHARITY RECilSTRATION NUMBER: 1102954
Dynamic Centre For Children And Young People With
Disabilities
Company Limited by Guarantee
Report of the Trustees and Financi,al Statements for
the Year Ended
31 March 2024
BRUCE ROBERTS & CO LIMITED
Chartered Accountants and Business Advisors
Unit 10, Edison Court
Ellice Way
Wrexham Technology Park
Wrexham
LL13 7YT

Dynamlc Centre For Children And Young People With Disabllities
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2024
Page
Trustees. annual report (incorporaling the directorfs report)
Independent examinerfs report to Ihe trustees
11
Statement of financial activities (including income and
expenditure account)
13
Statement of financial position
14
Notes to the financial statements
15

Dynamlc Centre For Children And Young People With Disabilities
Company Limited by Guarantee
Trustees. Annual Report (Incorporatlng the Dlrector's Report)
Year ended 31 March 2024
The trustees. who are also the directors lor Ihe purposes of company law. presenl their report and the
unaudiled financial slatements ol the charity for the year ended 31 March 2024.
Reference and admlnlstratlve delalls
Reglsterod charlty name
Dynamic Centre For Children And Young People With Disabilities
Charlty reglstrallon number
1102954
Company roglstratlon number 04839002
Prlnclpal offlce and reglstered Bradbury House
offlco
23 Salisbury Road
Wrexham
LL13 7AS
The trustees
Dr G J Arthurs
H S Edwards
S J Evans
RAFogg
M L Gregory
M E Hooper
Dr C Moore
R H Prilchard
G Williams
R S Wllliams
(Resigned 27 October 2023)
(Resigned 27 October 2023)
Company s￿letsry
L E Williams
Independent examlner
Bruce Roberts FCA
Unit l O. Edison Court
Ellice Way
Wrexham Technology Park
Wrexham
LL13 7Yr
Slructure, governance and management
Inlroductlon
Dynamic Centre for Children and Young People with Disabilities. a charity and company limited by
guarantee, slarted operating in April 2004 when all of the assets ol Dynamic. an exisllng charity were
donated to the new company. The obj'ective ol the company is the support of children, young people
with special needs and their Carers.

Dynamic Centre For Children And Young People With Disabilities
Company Llmlted by Guarantee
Trustees. Annual Report (Incorporatlng the Dlrector's Report) (Gonllnu6d)
Year ended 31 March 2024
Slru¢ture. governance and managemenl (¢onllnwl)
Recrullmenl and Appolntment to the Board of Trust8e8
Under the requirements of the Artlcles ol Assoclation, unless otherwise determlned by ordlnary
resolution. the number of directors and thus twstees shall not be less than three and no more than
eleven. 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 meetlng decides not to flll the vacancy or unless a resolution to to
r8.appoinl the trustee is lost.
Recruitment Is normally achieved via the media of advertising, word ol mouth and local volunteer
bureau or oth8r national ag8nci8s such as REACH. R8cruitment of new trust88s is prompted by the
retlremant or removal of existing truslees, or the perceived need to strengthen the board In part5cular
areas of experience. Proposed truslees must be recommended by the existing trustees, and
approprlate notice musl have been given (clause 32 of th8 artlcles). Trustees must be 18 years of age
or above. Trustees may rthire or be r8mov8d subject to the condltlons ot clause 38 of the Articles.
Tru8ts8 Inductlon and Tralnlng
Upon appointment to the board, each new trusiee Is provlded wlth an irKluction, information and
tralning fi18 which Includes Informallon on thelr responslbllltles as a trustee and director of the
Company. Each new trustee is expected to familiarise themselves viith this information and the alms
and oblectlves of the charfty, and seek guidance on areas with whlch they requlre addillonal advic8 or
clarificaiion. Trustees are encouraged to take advantage of tralnlng vla AVOW (Association of
Voluntary Organlsatlons In Wrexham) and WCVA.
The trustees are advised of new guldance from the Charlty Commlsslon and other sources.
Rlsk Management
The trustees have established a rfsk examlnation policy whlGh looks at the malor strategic, buslness
and operational risks which the charity fac8s and 8nsur8 that systems have been establlshed to
mitigate the Gharity's exposure lo the major risks. The trustees urKlertake to regularly consider the
major risks applicable to the charity and review during the year if deamgd necessary. They also
undertake to d8clde how to respond to the rlsks In order to mIt￿ale the eftect of such risks. Int8rnal
control risks (inGluding Ihe risk of fraud) hav8 been minimised by the rigorous adherenGe to the
financial control measures In place. The Irustees are satisfled wlth the current procedures in place.
Durlng the year no incident involving Health and Safety has occurred that required reportlng to a
ststutory agency.

Dynamic Centre For Children And Young People With Disabilities
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) (contlnued)
Year ended 31 March 2024
Structure. governance and management (conthN
Organlsatlon
Dynamic Centre for Children and Young People with Disabiltti8s is governed by a Commlttee of
Irustees, who are appointed tsnder the temis ol the Articles of Association. The trustees who served
on the committee are as follows:
Graham Arthurs
Helen Edwards
Simon Evans
Glyn Williams
Melanie Hooper
Christine Moore
Rhian Prilchard
Rosalind Willbams
The Chair and the Honorary Treasurer are drawn from the committee. They are appointed under the
temis of the Articles ol Association and are not subjecl to retirement by rotalion.
The nominated Officers who served In the year were as follows:
Chair:
Deputy Chalr:
Gtyn Williams
Melanie H¢)oper
Day-to4ay management is prO￿ded by a fulktlme charfty manaoer, who Is de*nated Company
Secretary, and a Deputy Manager along with a dadicated staff team.
The staff employed in the year w8r8:
Laura Williams
Amy Lynch
Andrew Hughes
Clare Barnes
Danielle Davis
Kira Williams
Marie Gfoson
Paul Clifton
Samuel Jones
Saul Darlington
&an Williams
Charity Manager
Deputy Charity Manager
Project Developmeni Corfxdinaier (Temporary) (EDD 31112123)
Tralnlng and Development Fadlltalor IEDD 3010812023)
Administration Officer
Family Support Officef
Liaison Officer
Project Development Worker
Project Development Wother
Projecl Developmenl Worker (EDD 3019123)
Finance Officer (EDD 2910912023)
The sessional staff employed for funded 'Dynamically Nerenf services were:
Amy Pritchard
Andrea Lloyd
Anne-marie Roberts
Ash Shiel (EDD 0210812023)
Bethan Griffilhs
Biba 8aksh-Jones
Catharine Byme
Claire Griffiths
Danielle Davies
Elena Bateman (EDD 3010612023)
Emma Jones
Emily Simister
Eve Czerniak (EDD 0310512023)
Helen Gibson (EDD 3110PJ2023)
Jad(ie Jones
Jade Richards
Jeanette Jones
Julie While
Laurie Thomas-Brunl
Marie Edwards
Matthew Gibson (EDD 1W0812023)
Rhian Pumford (EDD 31 IOW2023)
Russell Thomas
Saul Darlingion {EDD 1311212023)
Sian Griff Fths
Stephen Williams (EDD 3110PJ2023)
T8rri Pumford
'EDD - EMplO￿ent End Date

Dynamic Centre For Children And Young People With Disabilities
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) {eontlnueaTJ
Year ended 31 March 2024
Oblectlves and actlvltles
The charity's objects are the relief and support of ill or disabled children by the provision of
educational, recreational and leisure lime activities in order that they may develop to their full potential,
that they may grow to lull 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.
Publ1¢ Boneflt
The Trustees have reviewed the requirement lo provide public benefit and are salisfied that the
activities of the charity as described within the report are wholly focussed to provid8 benefit to the
children and young people and Ihelr familles 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.
Revlew ol developments, acllvltles, achlevemenls and performance
The prlmary locus of the charlty contlnues to be ihe programme oi iemi-llme lunior and senior actSvlty
groups for chlldren and young people with disabilities that meet after-school and during the Easter and
summer holiday. These a¢tlvSty groups also afford familles an element of rgsprte, l)ut thls Is not thelr
primary aim.
In addition io the core servlces, the charSty fa¢llltated a numb9r of new servlces for 2023124:
Advocacy
Participalion
Activity support worker seNice
Family aclivilies
Nurture groups and PX2 programrne for young people with dSsabllStles
Informal parenvcarer dropins
STEPS programme for parentslcarers of Chlldren wlth addi1Sonal needsldisabilitles
Signlng Sensatlons Signlng cholr
Dynamic Friends activity groups
Friday activity groups
The charlty has ￿ntInUed to be 'Dynamlcally Dlfferent, and has contlnued to meet all of the
contractual requirements for FamllSes First contracts.
The charity has also continued to use social media platlorms to h81p the charity grow and reach and
support as many farnilies as possible utilislng the elhos of the STEPSIPX2 programmes. This is well
received with the charity seeing engagement using cross plattorms.
The cha￿ty has continued to expand the range of wellbeing and social opportunities offered to parents
and carers in addillon to regular drop.ln sessions.
It Is true to say that POSI-COVIO, it is more difficull for charities to fundraise but as a charity we were
fortunate to continue lo enjoy support Irom individuals, families, the local community and businesses
along with new soclal medla fundralslng campalgns.
The charity is particularly grateful for donations received in memory of loved ones.
Spe¢ifi¢ local and community events ihroughout 2023124 created opportunities that not only raised the
profile of the charity but also allowed the charity to raSse funds in new and fun ways.

Dynamic Centre For Children And Young People With Disabilities
Company Limited by Guarantee
Trustees. Annual Report (Incorporatlng the Director's Report) (￿n￿nued}
Year ended 31 March 2024
Dynamic are also gralelul for local business and community spaces continuing to host charity
collection boxes.
The charity have continued to maintain and developed essential communication links and
slrengthened our working r81ationships 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, to ensure we continue to together to ensure the best
for Ihe families we support.
We have also maintained and developed new friendships wlhin the Third seclor 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 developmenls: We conlinue to look for a suilable site to expand into.
Consultalion
Dynamic are regularty asked to contribute to local authorty, WeL8h Govemment and national
consultations, and children, young people and parentslcarers are supported with this and regularly
ontribute. The charity has also b8nefited from a Participalion Project to develop a children and young
people with disabilities forum so that their voices can influence local, regional and hopefully national
decision making processes.
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.
Partnershlps:
We contlnue to work closely wlth Wrexham County Borough Councll Chlldren's Servlces, the
Dlsabllty Servlces, the Famlly First team, Health Servlces and other Third sector organisations to
provide lh8 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 Aulhorlty Workforce
Developmenl Group* Translllon Operat5onal Group (TOG), Dlsablllty Integraled Servlces
Coordlnatlon Group, tha Families First Outcome Groups (Wrexham). Dlsablllty Resplte Panel
and the North East Wales Wellb•lng forum
Dynamic has representation on a variety of forums working with children and young people and
dlsability Wlthin the Third and statutory sectors, and attends appropriate conferences, Consultations
and information days.
Nallonal Level Partlclpatlon:
Dynamlc attends approprlate confer&nces and meetings organised on a national levd.
Welsh Assembly Government:
Dynamic has kept up to date with Welsh legislation via AVOW, WCVA and Welsh Govemment
publications.

Dynamlc Centre For Children And Young People With Dlsabilities
Company Llmited by Guarantee
Trustees. Annual Report (Incorporatlng the Dlrectorfs Report) (¢ontthu•d)
Year ended 31 March 2024
Voluntsers:
Dynamic have benefitted from many new volunteers along with regular longstanding volunteers but
the charity is still yet to recover lo pre-pandemic levels of regular volunteering. The social. economic
value of volunteers to the charity cannot be underestimated and the chayiiy has been focusing efforts
on the recruitment and retents'on of volunteers arKI the development of new volunteering opportunities.
Tru8tee8:
The Board of Trustees met regularly virtually or lace-to-face throughoul the year for full board
meetings and in small groups for Su￿comMittee$.
The Trustees have worked hard with Ihe Charity Manager and the staff and volunteer team to ensure
Ihal the needs of those we serve are met r￿t just by our ojttent services but ara also paramount in the
future plans.
Dynamlc has contlnued to search lor the plot or t￿IldIng that wlll enable the charty to worff, develop
and grow Irom a more suitable premises.
Staff:
In addltlon to th8 Staff team, Dynamic employs arvoxlmately 26 sesslonal support workers.
Fundral•lng:
Many people work together in support of Dynamic. IrKIivKluals. families, soclal media lundraising
campaigns, the local communty and l)usine&ses have SI￿1 lundraised independently for our cause, for
which we are very grateful.
Bradbury House is a grade11 listed building, which we have restored and carefully adapted lor use by
children and young people with disabilities. The house is well loved and well used by our chlldren and
young people. The gardens, includirwJ serw and play areas are always an attraction.
Development for the future:
For all ol the above, the Truslees and management have continued to look for mor8 appropriatellarger
accommodation for the Charity. We we still 'bursllng at the seams. and In order to provide our greatly
valued service lo more children and young people, arKI to meet their ever<hanging needs, we need
more Suitab￿ space in which io develop.
The Trustees have sei aside Designaied Reserves for this pur[￿ (see Reserves Policy) below, and
have agreed to maintain this Reserve at £114,000, although it is intended lo increase this as
appropriate.

Dynamic Centre For Children And Young People With Disabilities
Company Llmlted by Guarantee
Trustees. Annual Report (Incorporatlng the Dlrector's Report) (Mnllnu6d)
Year ended 31 March 2024
Flnanclal revlew
The financial statements for 2023-24 show a deficAt of £44.911 on 'Unrestricted Funds. against a deficit
for 2022-23 of £8.114.
The charity's voluntary income for 2023-24 was £49,700 (inc £3,178 reSt￿ted) compared to £47.774
in 2022-23. The 2023-24 figure includes £25.500 received in legaci85.
Other donations increased from £14.182 10 £21,522.
Income from other (trading) activities induded £34.935 from parenvcarer charges: £35.786 Irom Direct
and third party Fund-raising, and £1,325 Irom sales ol donated goods: a tolal of £72.046. In 2022-23
Ihe equivalent total was £30,576. In the mwn this relates to the increase in direct tharges to parents
for services provided.
In 2022-23 Dynamic received no government funding. there was again none in 2023-24.
Interest on bank deposils arKI bonds was £7,263 compared to £2.469 for 2022-23. Thrs induded the
maturation of several deposit accounts.
We continue to be grateful for the efforts many indivKluals make to raise funds for the charity. and to
local companies and individuals for their support.
The Famifies First contracl with the Coun(il for the delNery of weekly GroL4)s a￿1 the summer and half
lerm programmes at Bradbury House, and other activities to support families were delivered and
reported on in accordance with the Councifs requirements. This contract has enabled our regular
programmes to continue in a planned way. All income from the Council has been used wholty for the
delivery of services covered by Ihe contracts. New contracts came into effect from March 2023 and
are for a 3 year iniiial period. The grants received in the year, fulty utilised, amounted to £207.286.
The charity needs to raise about £180.000 in 2024-25 to coveT its core costs. These costs include the
management and organisation of the pyogramme and aclivilies for fund-raising, training, the
maintenance of the building and transport and al pers￿ne1. legal. health and safety, payroll and
financial work.
Restricted Fund income was £210.464 (2022-23: £222.631l which reflects the full cessation of
payments from the Lottery Fund. Expenditure from the Restricted Funds totalled £222,071 (£307,059).
Reslricled lund balances reduced to £7,733 (£19.342).
The Unrestricted (including designated) Reserves at 31 March 2024 stood at £573.801 of which
£296.421 were in 'liquid' forn￿. The corresponding figures at 31 March 2023 were £618,709 of which
£347.920 were 'liquid'.
Fresh initiatives are in hand lo increase the unrestricted income of Ihe charity to enable it to continue
to cover its core costs and to pursue development opportunities, whilsl mantaining its reseryes. The
purposes for which reserves are held are explained in Ihe 'Reserves polity below.
RNANCIAL COPMIOLS
The Finance Officer {part-time) manages the day-tcKFay financial aflairs ol the charity and is overseen
by the Charity Manager and Vice Chair of Truslees. The Finance Officer, Dewty Charity Manager,

Dynamic Centre For Children And Young People With Disabilities
Company Llmlted by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2024
Liaison Officer and Charity Manager are all 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 inio the Quickbooks
accounling software on a weekly basis, and the bank accounts monitored at least v￿eklY and formally
reconciled monthly.
The Charity Manager produces monthly management accounts (including forecasts for the remainder
of the yearl which are prepared from the accounting records within a week of each month-end and are
presented lo the bi-monthly meeting of the board under the Chair, or to the intervening meetings of the
Finance Committee chaired by the Chair. The Finance Committee is responsible for devising the
annual budgets for the agreement of the Board. Periodic contract reports are also produced for
Wrexham CounGil.
Draft annual accounts are prepared as part of the above procedure, and then reported in the required
Final Account format prior lo independent examination and approval by the board.
The reserve cash funds are invested notice deposits with the charity's bank8rs and Cambridge and
Counties Bank, and the United Trust Ban
INVESTMENT POWERS AND RESTRICTIONS
Pursuant to Ihe 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 thls aim, the company seeks to maximise the
interest eamed on ils reserves, subject to such conditions and consent as may for the lime being, be
imposed or required by law. The charity has continued to Pla￿ funds in low-risk invgstments 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 unrestrtcted reser4es that is deemed appropriate to effectively
meet its objects. The trustees consider that in Ihe absence of any guaranteed long-term support from
a grant making body or the Local Authority, the unrestricted current assets should be sufficieni io pay
the normal running costs for one year (circa £180,000). 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 Irustees to buikl 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 reseNes of the charity. This policy is reviewed
annually in order to consider whether it remains appropriate. and in line with board level strategy.

Dynamic Centre For Children And Young People With Disabilities
Company Llmlted by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (conilnu¢d)
Year ended 31 March 2024
Plans for tulure perlods
The Trustees and managernent recognise Ihal we are currently 'bursling 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.
Trusiees Responslbilities
We are responsible for ensuring that the company operates wlthln Its objectives and meets the
financial and legal requirements of lh8 Companies Acl 2006 and the Charities Act 2011.
The trustees, who are also directors for the purposes of company law, are responsible lor preparing
the trustee's report and the financial slatements in acGordanGe 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 ol resources, including the income and expenditure, for that period. In preparing those
financial slatemenls, Ihe trustees are required to:
select suitable accounting policles and then apply them consistently;
observe the methods and principles in the Charilies SORP:
make judgements and estimates that are reasonable and prudent:
slate whether applicable UK accounting standards have been followed, subiect to any materlal
departures disclosed and explained in the financial statements:
prepare the financial statements on the golng concern basis unless It Is inappropriate to presume
that the charity will continue its activities.
The Irustees are responsible for keeping proper accounting records whlch disclose with r8asonable
accuracy at any time the financial position of Ihe charity and to enable them to ensure that the
financial statements comply with the Companies Act 2006. The Irustees are also responsible for
safeguarding Ihe assets of the charity and hence for taking reasonable sleps for the prevention and
detection of fraud and other irregularities.
The Irustees are responsible for ensuring that the company complies wtth laws and regulations
applicable to its activities and for establishing arrangements to prevent any non-compliance with laws
and regulations and to detect any that occur. This includes the maintenance and integrity of the
corporate and financial inlormation included on the charitable company's website.
The trustees are also responsible for determining whether, in respect of the year, the charity meels the
conditions for exemption from an audit of the accounts set out in the Companies Act 2006
Icommencemenl No 6, Savings and Commencement Nos.3 and 5) (Amendment) Order 2008 (SI
2008.674).
Under Ihe Charities Act 2006 (Charitable Companies Audit and Group Accounts Provlslons) Order
2008 (SI 2008.527), in respecl 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 r8sponsible
for appointing an Independent Examiner to make a report to Ihem as trustees of the charity.

Dynamic Centre For Children And Young People With Disabilities
Company Llmlted by Guarantee
Trustees. Annual Report (Incorporating the Dlrector's Report) {A￿tInued)
Year ended 31 March 2024
Independenl Examlner
A resolution to appoint Bruce Roberts FCA of Bwce Roberts & Co Limited as Ind8p8ndent Examiner
for the ensuing year will be proposed at the annual general meeting. Bruce Roberts has expressed his
willingness io act in this capacity.
Small company provlslons
This report has been prepared in accordance wrth the provisions applicable to companies entitled to
the small companies eXem￿lOn.
The irustees, annual report was approved on ..........
trustees by:
ned on behalf of the board of
G Williams
Trustee
L E Williams
Charity Secretary
10

Dynamic Centre For Children And Young People With Disabilities
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Dynamic Cenlre For
Children And Young People Wlth Dlsabllltles
Year ended 31 March 2024
I report lo ihe truslees on my examination of the financial ststemen15 01 Dynamic Centre For Children
And Young People With Disabilities (Ihe charl￿> for the year ended 31 March 2024.
Responslbllltle8 and ba8ls of report
The truslees (who are also the directors of the company for the purposes of company Saw) are
responsible for the preparation ol the accounts. The trustees consider that an audit is not required tor
this year under section 144 121 of Ihe Charilies Acl 2011 and that an independenl examination Is
needed. The charity's gross income exceeded £250,000 and l am qualified lo undertake the
examination by being a qualitied member of the ICAEW.
Having satisfied mysell thal the chwity is nol sufy'ect to audit under company law and is eligible for
independent examinalion. it is my responsibility to; examine Ihe accounts under section 145 of the
Chariti8s Act 2011 . to follow the procedures laid down in the General Directions given by the Charlty
Commission under section 145151(b) of the Chaiilies Act 2011: and to stale whether particular matters
have come to my attention.
Thls r8POrt is made to the charity's mernbers, as a body through the l)oard ol trustees. My worf( has
been undertaken so Ihal I might state to the charity's members those matters l am required to slate to
Ihem in a report and for no other purpose. To Ihe fullesl exteni pem)itted by law. I do not accept or
assume responsibility to anyone other than the charty and the charity's members as a body* for my
work. for this report. or for the opinions I have formed.
My examination was carried out in accordance wlth the general Dlrecllons glven by the Charlty
Commission. An examination includes a review of the accounting records kept by the charlty and a
comparlson of Ihe accounts presented with those records. It also includes consideration ol any
unusual items or disclosures in the accounts, and seeking explanations trom you as trustees
conceming any such matters. The wocedures undertaken do noi provide all the evidence that would
be r8quired in an audFt and consequentty no opinlon is given as to whether Ihe accounts pres8nt a
Irue and falr viev/ and the report is Imited to those matters sel oul in the next stalement.
Independenl examlnerfs Statement
Slnc8 the chaiity's gross income exceeded £250,000 your examiner must be a member of a body
listed in section 145 of the 2011 Act. I confinn that l am qualified to undertake the examination
because l am a member of the Insti￿18 of Chartered Accountanis in England and Wales (ICAEW),
which is one of Ihe lisled bodies.
I have completed my examination. l ¢onfim that ￿ rnatters have come to my attention in connection
with the examination giving me cause to believe:
11

Dynamic Centre For Children And Young People With Disabilities
Company Llmlted by Guarantee
Independent Examlner's Report to the Trustees of Dynamlc Centre For
Children And Young People Disabilities (conllnuod)
Year ended 31 March 2024
accountlng recor<ls were not kept in respect of the charity as required by section 386 of the
2006 Act; or
the financial statements do not a￿rd wilh those records; or
the financial statements do not compty with the accounting requirements of section 396 of
the 2006 Act olher than any requiremenl thal the accounts give a 'true and fairf view whlch
is not a matter considered as part of an indeperKlenl examination; or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charitles applicable to charities preF)aring their accounls in accordarKe with the Financial
Reporting Standard applicabl8 in the UK and Republic of Ireland (FRS 102).
I have no concems and have come across no other mattars In connection wlth th8 examlnatlon to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Bruce Roberts FCA
Independent Examlner
Unil 10, Edison Court
Ellice Way
Wrexham Technology Parf(
Wr8xham
LL13 7Yr
,I,Iu4
12

Dynamic Centre For Children And Young People With Disabilities
Company Limlted by Guarantee
Stalement of Financlal Activities
(includlng income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Total funds Total funds
2023
Unreslricled
funds
Income and endowments
Donations and legacies
Charitable activitj'es
Other trading aclivities
Inveslment income
Other income
46.522
3,178
207,286
49,700
207,286
72.046
7,263
518
47,774
221,826
30,576
2,469
72.046
7.263
518
Total Income
126.349
210,464
336.813
302,645
Expendlture
Expendtture on raising funds".
Costs of raising donations aNJ
legacies
10
Expenditure on tharitable activities 11.12
Total expendfture
14.162
157.098
14,162
379.169
15,957
379,222
395,179
222,071
t22,071
171,260
393.331
Net expendlture and net movement In
funds
{44,911)
(11.607)
{56,518)
{92,534)
Reconclllatlon ol lunds
Total funds brought forward
Total fvnds carrfed fornard
618.712
19.340
7,733
638,052
581,534
730,585
573.801
638,051
The statement of financial activities includes all gans and losses recognised in the year.
All income and expendilure derive trom continuing acbvities.
The notes on pages 15 10 31 tomi part of these flnanclal statements.
13

Dynamic Centre For Children And Young People With Disabilities
Company Llmlted by Guarantee
Statement ol Flnanclal Position
31 March 2024
2024
2023
Note
Flxed assets
Tangible fixed assets
18
277,380
279,905
Current assets
Debtors
Cash at bank and in hand
19
10.482
357.685
46,461
345,956
368,167
392.417
Crediiors: amounls falllng due wlthln one year
Net current assets
20
64,013
34,271
358,146
304,154
581,534
Tolal assèts less current Ilabllltles
638.051
Net assets
581,534
638,051
Funds ol the ¢harlty
Restricted funds
Unrestricted funds
7,733
573.801
19.342
618,709
Tolal charfty funds
581,534
638,051
For the year ending 31 March 2024 the charty was enlitled to exemption from audit under sectlon 477
of th8 Companies Act 2006 relating to small companie5.
Direclors, responsibilllles:
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476;
The directors acknowledge their responsibililies for complying with the requirements of Ihe Act
with respect to accounling records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financi
I statements were approved by the board of trustees and authorised for issue on
and are signed on behalf of the board by:
Tnjstee
The noles on pages 15 10 31 form part ol these Ilnanclal slalemenls.
14

Dynamlc Centre For Children And Young People Wlth Dlsabilities
Company Llmlted by Guarantee
Notes to the Flnanclal Stalements
Year ended 31 March 2024
General Informatlon
The charity is a private company limited by guarantee. registered in England and Wales and a
registered Gharity in England and Wales. The address of the registered offlce is 23 Salisbury
Road, Wrexham LL13 7AS.
Stalement of compllance
These flnanclal statements have been prepared In compllance with FRS 102, The Financlal
Reporting Slandard applicable in the UK and the Republic ot Ireland.. the Statement of
Recommended Practice applicable to charities preparing th8ir accounts in accordancè with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {Charities
SORP IFRS 1021) and the Charities Act 2011. The Ilnancial statements have been prepared on
the historical cost basis. The financial slat8m8nls are prepared In sterllng, whSch is the functional
currency of the entity. The charity Gonsliluies a public benefit enlity as defined by FRS 102.
Accountlng pollclos
Ba818 of proparatlon
The flnancial statements have been prepared on the hlstorlcal cost basls. The flnanclal
siatemenis are prepared in sterling, which is the functional currency of the entily.
Golng concern
There are no materlal uncertainti8s about th8 charSty'S abi1Sty to conllnua.
Dlsclosure exempiion8
Tha entity satisfies the criteria of being a qualitylng entity as defined in FRS 102.(a) No cash flow
statement has been presented for the company.
Ib) Disclosures in respect of flnancial instruments have not be?n pr?s?nied.
Judgements and kay sources ol e8tlmallon uncertalnty
Th8 preparatlon of the financial statements In compliance with FRS 102 requlres tha use of
certaln crltlcal account5ng eslimates. 11 also requires management to exercise judgement in
applylng the Company accounling policies. These eslimates and judgements are continually
reviewed and are based on experience and other factors, including expectations of future events
that are believed to be reasonable under the circumstances.
15

Dynamic Centre For Children And Young People With Disabilities
Company Llmlted by Guaranlee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
Accounllng pollcles (contlnuod)
Fund accountlng
Funds held by the charlty are either:
Unrestricted general funds - these are funds Ihal can be used in accordance with the
charitable objects at the discretion of the trustees.
Within general funds - the trustees have Idenllfied a 'd8signated development fund. to hold
funds for future developments
or
Restricted funds . these are funds that can only be used for particular restrlcted purposes
within the objects of the charity. Resiricllons arlse when specifled by the donor or when fund
are ralsed for particular restricted purposes.
Incomlng re80urce8
All income Is Included In the statement of flnanclal actlvltles when entltlernent has passed to the
charity, It is probable that the economic benefits associated with the transaction will flow to the
charity and th8 amount can bo rellably measured. The followlng specific policies are applied to
particular Galegories of income:
Income from donatlons or Grants, includlng grants for the purchase of fixed assets, als
recognised In full in the Statement ol FlnanGlal A¢livilies in the y8ar in whlch they are receivable,
unless th&y are restricted grants for expenditure In a fulur8 accounting perlod as specltled by th8
grantor, In whlch case th8 Income Is then deferred. Grants thai are receivable as compensation
for expenses or losses already Incurred or for the purpose of givlng Immedlate flnanclal support
to the gntliy with no no future related costs are recognised in income in the period in whlch It
b8com8s recelvable.
legacy income Is recognlsed when recelpt Is probable and entltlement Is establlshed.
Income from donated goods is measured at the fair value of th8 goods unless this is impractical
to measure reliably, in which case the value is derived from the cost to the donor or the
estimated resale value. Donated facilities and services are recognised in the accounts when
r8c8Sved Sf the value can be reliably measured. No arnounts are included for the contribution of
general volunteers.
income from contracts for the supply of ser41ces is recognised with the dellvery ol the
contracted service. This Is classified as unrestricted funds unless there is a contractual
requiremenl lor it to be spent on a particular purpose and returned If unspenl, in which case It
may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
firHncial activities to whiGh it relaies:
16

Dynamic Centre For Children And Young People With Disabilities
Company Limited by Guarantee
Notes to the Financial Statements (contIn￿dI
Year ended 31 March 2024
A¢¢ountlng policies (conHnu
Resources expended (Mnttnwd)
- Costs of raising funds comprise the costs of those associated with attracting voluntary income,
and the costs of trading or Servi￿ provision for fundraising.
Expenditure on charitable activities comprises those costs incurred by the chaiity in the
delivery of its aclivilies and services for its members. It includes l)oth costs that can be allocated
directly to such actmties and those costs of an indirect nature necessary to support them,
including those support costs associated wlh the conslitulionat and slatulory requirements of the
charity and include the independent examinerfs fees and costs linked to the strategic
management and future developmenl ol the charity. together with back offic8 Costs. finance and
personnel.
- All costs are allocated between the expenditure categories of th8 SOFA on a basis designed to
reflect the use of the resource. Costs relating to a particular actsvity are allocaied directty. others
are apportioned on an apwopriate basis e.g. time spenL
Tanglble assets
All fixed &￿etS 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. lunds used to maintaÉnlrenovate the building are treated as revenue expenses. 2. funds used
to buy equipment for the building are treated as capital inveslment and written off over an
appropriate period 3. funds used to improveladapt the building will be added in full to the cost of
Bradbury House.
Doprnclatlon
Depreciation is calculated so as to write off Ihe cost or valuation of an asset, less its residual
value, over the useful economic lrfe of that asset. or for the LeasehoEd Improvements over the
minimum term ot the lease. as follows:
Leasehold Improvements
Furnilure
Minibus
Equipment
Written off over lrfetime of the lease
10% straight line on original cost
12.5•A straight line on original cost
25Q/o slraight line on original cost
Freehotd properties are not depreciated. The trustees consider that the residual value of Ihe
building is h￿h and its useful life so long as lo make depreciation immalerial.
17

Dynamic Centre For Children And Young People With Disabilities
Company Limited by Guarantee
Notes to the Flnanclal Statemenls (coneinued)
Year ended 31 March 2024
Accountlng pollcles (conHnuod)
Impalrment of flxed assels
A revlew for indicators of impairment is carried out at each reporting date, with the r8¢OV8rable
amount being estimated where such indicators exlst. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reportlng date.
For Ihe purposes of impairment testing. when il is nol possible to estimate the recoverable
amount of an Indivldual asset. an estimate Is made of the recoverable amount of the
cash-generaling unit to which the asset belongs. The ¢ash-generaling unil is the smallest
Identifiable group of assets that Includes the asset and generaies cash Inflows thal largely
independent of the cash Inflows from other assets or groups of assets.
For impalrment testlng of goodwill, the goodwill acquired in a business comblnation is, from the
acqulsltlon date, allocated to each of the cash-g8neratlng units that are expecled to b&n8fit from
the synergles ol the combination, irrespective of whether other assets or liabilities of the charlty
are asslgned to those units.
Flnanclal In8lrument8
The charlty onty has financlal assets and financial liabilities of a kind that qualify as basic
linancial instruments. Basic flnandal instruments are Inltially recognised at transactlon value and
subsequently measured at Ihelr settiemenl value with the exception of bank loans which are
subsequenlly measured at amortlsed cost uslng the eff8CIIv8 Interest method.
Llmlled by guarantse
The organlsatlon Is a charStable company limited by guarantee, Incorporated on 21 st July 2003
and registered as a charity on 31st March 2004. The company was established under a
Memorandum and Articl8s of Association. The liability of each member In the event of winding up
shall ba r8sirlcted10 £10
Donatlon8 and legacles
Unrestricted
Funds
Restrlcted Total Funds
Funds
2024
Donatlons
Donations Carer Contributions
Donations - Collection Boxes
Donations - Corporate Donations
Donations - Private Donations
Donatlons - Gift Ald reclaimed
13
543
1,600
14,906
3,960
13
543
1,600
15.800
3,960
894
Legacle8
Legacies
25,500
25,500

Dynamic Centre For Children And Young People With Disabilities
Company Llmlted by Guarantee
Notes to the Flnanclal Statemenls (conrfnued)
Year ended 31 March 2024
Donatlons and legacles (contlnued)
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Grants
Other restrlcted grants
2,284
2,284
46,522
3,178
49,700
Unrestrlknled
Funds
Restricted Total Funds
Funds
2023
Donatlons
Donations Carer Contributions
Donations . Collection 8oxes
Donations - Corporate Donatlons
Donalions - Private Donations
Donations - Gift Aid reclalmed
1,984
1,099
7,432
4,493
1,174
731
731
20
110
2.715
1,830
7.4S2
4,603
1,174
Legacles
Legacies
30,000
30,000
Grant8
Other restrfcted grants
46,182
1,592
47,774
Charltabl• actlvlll•$
Unrestrlcted
Funds
Restricted Total Fund8
Funds
2024
WCBC Friends and Dynamically Us
WCBC Playschemes
Big Lottery funding
WC8C conlracts - Groups and Saturday Group
WCBC contracts - Steps (Families First)
WCBC contracts - Respita and Families Flrsl
slippage funding
Other grants - unrestricted
WCBC contracts -Families First
207,286
207,286
207,286
207.286
19

Dynamic Centre For Children And Young People With Disabilities
Company Limiled by Guarantee
Notes to the Flnanclal Statements f¢onilnued)
Year ended 31 March 2024
Charltable actlvllies (¢ontinuedJ
Unrestricted
Funds
Restricted Total Funds
Funds
2023
WCBC Friends and Dynamically Us
WCBC Playschemes
Big Lottery funding
WCBC contracts - Groups and Saturday Group
WCBC contracts - Steps (Familes Flrst)
WCBC contracts - Respite and Familes First
slippage funding
Other grants - unrestricted
WCBC contracts -Families First
9,987
40,185
82.902
80.830
5,499
9,987
40,185
82,902
80,830
5,499
1,423
1,423
1,000
1,000
1,000
220.826
221,826
Other tradlng actSvltles
Unrestricted Totsl Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Fundralslng Events and Thlrd party
fundraising
Online and other sales of donate(I
goods
Other income - Recharged lo
Wrexham CBC
Other income - Recharged to Families
35,786
35,786
22.978
22,978
1,325
1,325
1,200
6,398
30,576
1.200
6,398
34,935
34,935
72,046
72.046
30,576
& Investment Income
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Bank interest receivable
P and P bank interest receivable
7,263
7.263
7,263
7,263
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Bank interest receivable
P and P bank interest receivable
2,256
2.256
213
213
2,256
213
2,469

Dynamic Centre For Children And Young People With Disabilities
Company Llmlted by Guarantee
Notes to the Flnanclal Statements (¢onilnuedJ
Year ended 31 March 2024
Other Income
Unrestricted Totsl Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Galn on disposal of tangible fixed
assets held for charity's own use
518
518
Other income includes
10. Cos18 of ralslng donallon8 and legacle8
Unrestricted Total Fund8 Unrestricted Total Funds
Funds
2024
Funds
2023
Costs of ralslng donatlons and
legacies
14,162
14,162
15,957
1 S,957
21

Dynamic Centre For Children And Young People With Disabilities
Company Limited by Guaranlee
Notes to the Financial Statements (condnwd)
Year ended 31 March 2024
11. Expendlture on charllable actlvltles by lund type
Unreslricted
Funds
Restricted Total Funds
Funds
2024
Paople and Places
Chairmans Fund
AVOW and others
Dynamic
Groupsllnteract
Playschemes
Steps
Respite
Friends and Dynamic￿lY Us
Choir
Particlpatlon Trip
Period Poverty Projecl
Families First Contract
Support costs
134
1.785
99,114
1,785
99.114
7,230
2,532
250
250
207,286
9.834
9.762
250
250
207,285
60,589
379.169
50.754
157,098
222,071
Unresiri¢ted
FurKIs
Restricted Total Funds
Funds
2023
People and Places
Chairmans Fund
AVOW and Others
Dynamic
Groupsllnteract
Playschemes
Sleps
Resplte
Friends and Dynamlcally Us
Choir
Participation Trip
Period Povety Project
Families First Conlract
Support costs
120.128
24
3,900
120,128
24
3.900
37,350
78,464
33,054
4,785
1,423
8,689
7.078
37,3SO
78,464
33,054
4,785
1.423
8,689
7,078
34,813
49,514
84,327
379,222
72,163
307,059

Dynamlc Centre For Children And Young People With Disabilities
Company Llmlted by Guarantee
Notes to the Flnanclal Statements (contlnued)
Year ended 31 March 2024
12. Expendllure on charllable actlvltles by actlvlty lype
Cosls reflect Ihe amounts spenl on the main resource expenditure headings
Charltable
expenditure and raising funds. Costs are allocated across those headings using various
allocation methods such as Staff time spent, direct expenditure and usage of Ihe facilities or
services provided. It should be noted thal under this basis some items induding 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, seriicing the trustees, meetings and those associated with development and
statutory requirements. The trustees believe thal Ihls reflects the intent of the SORP (Statement
of Recommended Practice).
The tolal resources expended on each acllvlty were:
2024
2023
Raising Funds
Charitiabl8 Exp8ndlture
Per SOFA
14,162
379,169
15,957
379,228
393,331
395,185
Broken down into rnore detail, tha resources were spent as follows:
2024
2023
Staff costs (staff time)
Other costs (direct)
Per SOFA
11,822
2,340
14,173
1,784
14,162
15,957
23

Dynamic Centre For Children And Young People With Disabilities
Company Llmlted by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
Activities
undertaken
directly
Support Total funds
costs
2024
Total fund
2023
People and Places
Chairmans Fund
AVOW and others
Dynamic
Groupsllnteract
Playschemes
Steps
Respite
Friends and Dynamically Us
Choir
Participation Trip
Period Poverty Project
Families Firsl Contract
Governance costs
9,620
9,620
134
1,785
125,744
152,119
24
3,900
56,486
88,704
38,321
5,499
1,423
9,991
7,078
134
1.785
99,114
26,630
9.762
250
250
207,285
9,762
250
250
207,285
24.339
24.339
15.677
318,580
60,589
379.169
379.222
24

Dynamlc Centre For Children And Young People With Disabilities
Company Llmiled by Guarantee
Notes to Ihe Flnanclal Statements (conllnued)
Year ended 31 March 2024
12. Expendlture on charltabl• a¢tfvft￿$ by actlvlty type
(ctyillnu¢d)
Charilable activities expenditure
Dynamlc
unrestrlcl
ed serylce
provlslon
Sncludlng
Cholr
support
WCBC TNL Cholr
Famlles and people
Flrst and places
Other
Contract
prolects Reslrlcled
(R)
(R)
Funds
Totals
Staff costs IDAIST)
Travel and mlnibus
costs (Direcl)
Other programme costs
(DAJSD
Training Costs (DWST)
Totals
90,023
163,161
253,184
4,203
3,490
11767
676
18,924
676
106,348
164,975
276,274
Support costs
Staff costs (ST)
Property Costs (DNST)
Organlsation and
management costs
{DAIST)
Deprecialion
Govemance and Office
Costs (Usage)
Totals
9,549
9,549
17,246
9,949
214
8,991
793
21.117
39,728
793
24A34
11,245
35,579
102,895
50.750
42,311
214
Charitable Activity
Expenditure
Support costs
Total Expenditure
106,348
164,975
50,750
42,311
157,098 207.286
4,203
214
276,274
102,895
9,260
10,008
4,417
379,169
( R ) rq>resents restrlcted funds - tolal rnstrlcled lunds belng £222,071 (note 14)
Koy:
DA Dlrect and apportloned
ST Staff tlme
25

Dynamic Centre For Children And Young People With Disabilities
Company Umlted by Guarantee
Notes to the Flnanclal Ststements (Gonthiwd)
Year ended 31 March 2024
11 Expendltur• on ¢hariiabl• a¢tlvttles by a￿l￿ty ty
(conllnued)
Office and govemance costs further analysed-
2024
2023
Staff costs (ST)
Office administration and similar costs (Usage)
Accountancy and Independent Examlnatlon {direct)
Legal and professional (Usage)
Bank chargesfinterest ffransaclions)
Totals
19,471
11.956
2,541
1.354
257
16.614
1,379
2,047
1,354
142
35.579
21,536
13. Anatysls of support costs
Support costs are arHlysed above in note 12.
14. Net •xp•ndllur•
Net expendilure is stated after chargingl{crediting):
2024
2023
DeprecratSon of tangible fixed assets
Gains on disposal of langible fixed assets
793
(518)
1,604
15. Independent examlnatlon fees
2024
2023
Fees payable to the Independenl examlner lor:
Independent examinallon of the financlal statements and
accountancy fees inc VAT
3,540
3.216
26

Dynamic Centre For Children And Young People With Disabilities
Company Llmlted by Guaranlee
Notes to Ihe Financlal Statements (MnthMKd)
Year ended 31 March 2024
16. Staff costs
Thè total staff costs and employee benefts for the reporting period are analysed as foll0v￿.
2024
2023
Wages and Salarles
Social Security costs
Pension contribulions
307,888
13,466
6.532
312,922
13.749
6.633
Total
327,886
333,304
Nole: Wages and salaries include elemenls reflected in cost allocation under items such as
training and managemenvorganisation costs.
The average head count of employees during ￿ year was 39 (2023: 46>. The average number
of full-time equivalent employees during the year is analysed as follows:
2024
No.
2023
No.
Session workers
Cleaners
Management and administration staff
Dynamic Future Ctrordinator and Proiect Workers
26
32
39
46
ND employee received employee benefits of more than £60,000 durfng ihe year (2023: NSI).
17. Trusleo ramunerallon and exp•ns•s
No remuneration was paid to any member of the Board of Truslees during the year lor services
rendered as a board member. No truslee or other penson related to Ihe charity had any personal
inleresl in any contract or transaclion entered into by the charity during the year.

Dynamic Centre For Children And Young People With Disabilities
Company Umited by Guarantee
Notes to the Flnancial Ststements fconHnwd)
Year ended 31 March 2024
18. Tanglble Ilxed assets
Bradbury Leasehold
House Improvem'ts Fumiture
Minibus Equipment
Tolal
Cost
At 1 Apr 2023
Disposals
At 31 Mar 2024
275,000
49.452
1.000
44,920
19,920)
35,000
14,936
385,308
(9.920)
375,388
275,000
49.452
1.000
14,936
Depreclallon
At 1 Apr 2023
Charge for lh8
year
Dlsposals
At 31 Mar 2024
49,452
1,000
43,188
11,763
105,403
793
793
(8,188)
98,008
(8,188)
35,000
49,452
1,000
12,556
Carrylng amount
At 31 Mar 2024
275,000
275,000
2,380
277,380
279,905
At 31 Mar 2023
1,732
3,173
19. Debtors
2024
2023
Trade debtors
Prepayments and accrued i￿orne
2.706
7,776
41,246
5,215
10.482
46,461
20. Credllors: amoun18 falllng due wlthln one year
2024
2023
Trade creditors
Accruals and defeffed Income
Social security and other taxes
Other creditors
2.353
24,705
5,099
2,114
58.935
3,553
1,525
64,013
34,271
21. Deferred Income
2024
2023
Amount deferred in year
53,709
18,709

Dynamlc Centre For Children And Young People With Disabilities
Company Llmlted by Guarantee
Notes to the Flnanclal Statements Iconllnued)
Year ended 31 March 2024
22. Analysls of charltable funds
Unreslrlcted funds
At
31 March 20
24
At
1 April 2023
Income Expendilure
Transfers
General funds
Designated Property
Fund
504,712
126,349
(171,260)
459,801
114,000
114,000
618,712
126,349
(171,260)
573,801
Al
31 March 20
23
At
1 April 2022
Income Expenditure
Transfers
General funds
Designated Property
Fund
409,595
80,014
188,120)
103,220
504,709
217,220
(103,220)
114.000
626,81 S
80,014
188,120)
618,709

Dynamic Centre For Children And Young People With Disabilities
Company Limiled by Guarantee
Notes to the Financial Statemenls fconllm*d)
Year ended 31 March 2024
22. Analys1$ of charllable lunds (contlnued)
Restricted funds
At
31 March 20
24
At
1 Aprll 2023
Income Expenditure
Transfers
Period Povety Project
Particlplion Trip
Wellbeing room
Choir - restricted
funding
Big Lottery - Choir
(Ex-Dynamic Futures)
People and Places
(TNL)
250
250
214
1250)
1250)
(214)
1,784
(1,784)
(748)
8.940
276
9,376
680
{9,620)
(134)
(1,785)
Chairman's Fund
AVOW and others
Groups . Playschemes,
Families First slippage
and Steps
Families First contract
142
7,591
207.286
(207.286>
1222,0711
19.340
210,464
7.733
At
31 March 20
23
At
1 April 2022
Income Expenditure
Transfers
Perlod Poverty Project
Particiption Trip
Wellbeing room
Choir - restricted
lunding
Big Lottery - Choir
{Ex-Dynamic Futures)
People and Places
{TNL)
6,344
1,482
17.0781
748
77,838
301
13,277
83,225
1152,1211
(25)
(3,9011
8,942
276
9.376
Chairman's Fund
AVOW and others
Groups , Playschemes,
Families First slippage
and Steps
Families Firsi contract
6,010
137,924
1143,9341
103,770
222,631
1307,059)
19,342
30

Dynamic Centre For Children And Young People With Disabilities
Company Limited by Guarantee
Notes to the Flnancial Statements fconllnu
Year ended 31 March 2024
23. Analysls ol net assets between funds
Unrestricted
Funds
Reslricled Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
277.380
360,434
(64,013)
573,801
277,380
368.167
{64,013)
581,534
7,733
7.733
Unrestrfcled
Funds
Restricted Toial Funds
Funds
2023
Tangible lixed assets
Currèni assets
Creditors less than 1 year
Not assets
279.905
373.075
(34.271)
618.709
279.905
392,417
(34.271
638.051
19,342
19.342
31