cotapANY REGISTRATION NUMBER: 04839002 CHARITY REGisfRATION NUMBER: 1102954 Dynamic Centre For Chlldren And Young People With Disabilities Company Limited by Guarantee Report of the Trustees and Financial Statements for the Year Ended 31 March 2025 BRUCE ROBERTS & CO LIMITED Chartered Accountants and Business Advisors Unit 10, Edison Court Ellice Way Wrexham Technology Part( Wrexham LL13 7YT Dynamic Centre For Chlldren And Young People Wlth Dlsabllltles Company Umiied by G￿rantee Flnanclal SL1tements Year ended 31 ltsrch 2025 Page Trustees, annual report (incorporating the direclofs rep)rt) IndeperKlent examinerfs report to the trustees Statement of financial activities (Induding IT￿me aTKI expenditure account) Statemenl of financial position 12 14 15 Notes to Ihe financial statements 16 Dynamlc Centre For Chlldm And Young People Wlth Dlsabilitles Compary Llmlted by Giiarantee Trustees. Annual Report (InCorpOr￿lng the Dlreclorf8 Report) Year ended 31 March 2025 The Irustses. who are also thè directors for the purp)ses of company law, preswrt tslr report a￿1 the unaudited statements of the dwity the erthd 31 Marth 2025. Refarnnca and admlnlslrallvo detslls Charlty reglstralkn numbw 1102954 Princlpal olftco and reglstored Bradbury House 23 Sa11￿ury Fload Wrexham LL13 7AS DrGJArthu H S Edwarts SJEV MEH Dr C Moore R H Prilchard G Wlliams R S W￿liaMS {R8spJn•J 4 February 2025) G Wlliams B￿￿0 Roberts FCA Unlt 10. Edwn Court Ejlice Way Wrexham Tech[￿ Park Wrexharn LL13 Tfr Inlrodurtlon ttyrh3mic Centre lor Chikjren and Young Pecple with Disatsfities, a tharity and compary liM￿d by guarante8. Started opwating in April 2004 w￿n all of the assets ol Dynami& an 8xtsting charity were donated to the new o)mpany. The otqethe of thè (X)￿panY 15 the supp¢yt of chik*an, young people ith spe(aal needs arKI Iheir carers. Dynamlc Centre For Chlldren And Young People Wlth Dlsabllllles Company Llmiied by Guarantee Trustees. Annual Report Oncorporatlng the Direetorfs Report) Year ended 31 ￿rch 2025 Recyultment and Appolnlm¢nt to the Board ol Twste Under the requirements of the ￿ ot Asso1>￿, unless olher*Th det8m)Tned by ordinary resolubon. the number of thre(*ors and thus trustees shall not be less than thr88 and no more than elw8n. Truste85 are 5Utiect lo retir￿n1 try rotation awdng lo the temis dKlated by the Articlos. 11 a tr￿*tea is willing to be re-appj1nt￿I. arKI no attemative has b88n put forward. the trustee is daemed lo be rtrappoinled unless the meetiw decKfes r￿t to ffill the v￿ar￿ or unless a resolution to lo re-appoint the tr￿1￿0 is losL Re¢ruItsr￿nt is norn￿1￿ achIw￿l via the medra ol eJ*ertising. WO￿ of mtxjth and kxal wJlunte8r Iwreau or other national ag￿K￿e$ such as REACH. Recruitment of rtow trusteos is prompt￿1 by thè ietir8m8nl or rèmoval of gxisb'ng trustees. or the perceived need to strengthen the board in parlicular areas of exp8ri8nc8. ProF￿d trustees fflust b8 re1xMn￿nd0d by the existing tr￿le65, and appropriale nol1￿ fflL￿ have bgen given Idause 32 of the arti(th). Trustees must be 18 years of a or above. Truslees may retire or be rwrM)ved subiecl to the condtliorrs of clause 38 of the Articles. Trustsè Inductl¢)n and Tralnlng Upon apwnlment to th8 board. eath ryew trustse is provided with an iThJ￿tI0n. infornation arKI training file whth irdud8s information on thetr ￿Sp￿￿biritioS as a trust8e and director of the Company. Each new trustee 15 ex￿ed to familiarise themselves wÈlh this inforrrwtion and the aims and objectbves of the charity. and seek guth￿ on areas with whith Ihey require ath)Iliond advK* dar*ution. Trustees are e￿ag&j to take a(fvanta98 of trairmng via AVOW (Association of Voluntary Orgar¥saborts in Wr8xham) WCV The tru*e8s IHv8 ésiabltshed a iisk examination policy wtrrch lo(*s at the nHpr strategic. busr and operational r￿kS which tha charity f￿$ ar#J er6ure that syst6ms have boen eslablished to mitigate the charrlrfs exposure to the major risks. The Irustees urKlertake to regularfy consider the major risks appficable to the charly and review duriThJ the year il deemed necessary. They also undertake to decNJe h1￿ lo resporKI to tre risks in order io miiigate the effert of such risks. Intemal control rlsks Ilnduding the of frawl} have been minimised by the i¥Jorous adhere￿0 to the nancial ccrtol measures in •. The trustees are satisfied wilh the ￿rrent wocedures in pkce. Dumg the year no in(ad8nt iTh4ohing H8alth ar¥J sa￿ has ocoJrr•J that requ¥ad rewting to stalut(vy agerry. Dynamic Centre For Children And Young People Wlth Dlsabilities Company UM1￿ by Gwdrantee Trusiees. Annual Fleport (Incorporatlng the Dlreclorfs Report) Year ended 31 March 2025 Organ￿lOn D4nam* Centre lor Chikken arKJ y￿r￿j P* wilh DisabiThties is govwned ty a Committee of tr￿ste8s, who are appointed under the tern￿ of Arbcles ot The trustees who served on the ￿mMIttee are as follm: Graham Arthurs Helen Edwar(ts Siffon Evans Gtyn Williams The ChaTr army the Hormry Treasurer ar8 ¢trawn from the corniitt88. They are aFPOinted u￿19r the t￿S of the Artides of Asx¥iation arKI are not subject to retyemefrt by rolation. Chrisbne Mcm (Resigned 4 Few 2025) Rhian PritchaJd RosdirKI Wiifiams The nominated Officers who swved in th8 year were as fol(Ms: Chair: Deputy Chair: GI￿ Wdliams Melanie Hoo Day.ttrday managwnent was provKled ty a fulktim8 dwity manw. WIN) is desbJnaled Cryany Secretary. artl a Deputy Manager along ￿1th a de(Icat8d slaff leank The staft ern￿oI?d in the year were: The slaff ernplOy￿ in th8 year were: Laura Williams Charity Manager {EEO 19.05251 Amy Lynch DeiNJty Charity Manager Danielle Davis thiinistration Officer Kira Williaft Famity SuEVYt 0￿ (EED 08.0724) Marie Gibson Paul Clift Samuel Jon8S Belhan GriffitP klichaet DavLs Proj8cI DeveknpThnt Wother Project Devek)pThnt Worf(er Capaa'ty Buil(fjng 01f￿r The sessiond slaff employ￿1 tor lurnl&l'C)ynamicalty Drflerenf ￿1¢06 wor8: Kale J(￿￿ (EED 31.0824) Kafvigh Griffiths {EED 31.8.24} Laurie Thomas-&unt Marmjy R6a&lfjmpton Laurie T￿￿MaS&Unt larie {Hdenl Edwards Olma Berry Pwie Stewart Peter Davi8s IEED 15.041 Rhian Pumford AThJrea Uoyd Ann&Mari8 Roberts BttA Bakshths Catrin Hazel {EED 31.08.24) Claire Gfiffiths Danielle Davie5 Elisha Hughe$ Emity Simister Ev& C2ernlak Hden Grilfrths Ju￿9 White Janet Oldfield {EED 3110PJ2024) Jade R￿hardS &an Gviffiths Steptr*n Willk Terri Pumflyd (EED 31.08.24) ' EED- Enwloynwt End Dat8 Dynamlc Centre For Chlldren And Young People Wlth Dlsabllltles Company Umlled by Guarantee Trustees. Annual Report Oncorporating the Dlreclofs Report) (eontkn Year ended 31 March 2025 OblKfjves and actlvlues The charty's objects are the and suKwt of il (Y disabled children by the provtsion of educational, rewtional and ￿lSUre time acbvities in ohler that thty may d8velop to their lull potenllal, that Ihey grow to full maturity as indiwduaL8 ffl￿berS of society arKI that their corKfrtions ot I￿e may be a￿1 lo siwport lo Ihe families of sth* chddren aThJ y￿jr￿j peo￿. Publlc 8enofft Thè Trusteés have r6Nryewed the requrement to FxovKlg public be￿fft arKI are satsfi•J that the activili8s of the charity as deSCn1￿ within the rew are whoty focussed lo provide benefft lo the ehifdren arKI young people arKI Iheir fa￿￿118$ that it al￿￿8 to serve, therety Mryth the dLty in secti¢)n 4 of th8 charit￿ 21i06 to have regard to gu#Jar¢e by thè Chariiy Dynamic Centre For Children And Young People With Dlsabilities Company Llmfted by Guara￿ee Trustees. Annual Report (Incorporatlng the Dlreclorfs Report) Year ended 31 %tsrch 2025 The primary focus of the charity ￿nt￿lUeS to be Ihe pr(wame of tem-tim& junior and senior actrrfity groups for ¢hiKIM and youry peoth with (ftsatmlilies that meet after-sd)ool and during the Easter and summer holhyay. These athity grow also afftyd fami￿ an olemthtt of rewe, ihis 15 not tr*ir prinpry ￿m. Participation Family activities Nurture groups and IrNWrt Your Future(IYF)wINJrnnwne lor yow p808 with (tsabililies Informal parenvcarer drop-ins IYF programme tor Pa￿nts/carers ol diklren with adthltonal need￿disa￿li¢1•S SKJning Sensalions choir Dynamic Friends ￿1¥￿ gro Frbjay athity groups The charity has continued to b8 Trnamtcally DiffeMf a￿1 has (xx)linued to meet all of contra￿al requwemenls for Families Fwst contrad& The c*arity has also continued lo use sihial media plalfom)s to he￿ ts charity grow and r8ach and SUPP3rt as many famllies as rnssQ)le utiftsing the ethos of the IrNent Your Future {IYF) programmgs. The charity has o)ntnugd to expand the far#Je ol wellb8iw and SOCI￿ opportunllles Offer￿ to parents and carers in adthion to fegular sesswm. It is true to say thal il is mijre d)￿UlE for tharibes to lundraise but as a tharity we were fortunate to cont￿￿e lo eryoy supwt from indiwduab. farnll￿. the loral community and busi￿SSeS a]¢)ng with new S￿la1 media fundraising campaigry%. The tharity is part￿ula￿ grateful for dOn*m￿ rec8iwed in menx)ry of loved ￿e8. Specific Ictal and cThnmuiwty events Ihrowhout 2024125 created OFWnrti8s that not ￿lY rais&l the profil& of the ¢hallty but aLso alltr*ed the charity to raK88 funds in new and fun ways. ynamic are also gratefvl for business and (¥)mw￿1￿ty spaces ¢wtinuing to hosl charity Coll￿ lJ)xes. strengthened our wothing relatiorLships with fwiders and (x)mmissioners along with colleagues in stalulory support servi(xs iT￿￿ding Wrexham County Borough Councifs Disabilty SeNice, FamHies First Team and the Family InforrrRtW￿ PJeNMx. to ensure we coniinue to together lo ertsure the L*t fw the fam￿￿ we supporL We have also maintain￿1 aThJ developed ￿ frIerthh￿ within the Third sKtor as we have shared ideas, resources and support aff￿n9$1 each other when things have teen difficulL ar•J we have ber*fitted fr*>n being part of AVOW . Wrexham's Cwrty Volunlary CowKil and WCVA for natlonal Dynamlc Centre For Chlldren ArKI Young People Wlth Disabilities Company Umlted by Guaranlee Truslees. Annual Report (Incorporatlng the Dlreclorfs Report) (c Year ended 31 March 2025 Regarding future devekVn￿ts: We (x>ntiwe tt) lo¢* for a su*abl8 silo to expaThl into. Consullallon Dynamic are regularly ask￿1 lo contribute to tocal autknty. Welsh Goverm￿l and national oMsultalioTLS, and children, youw peopb and parenwcarws ar8 supported with this and regularfy o)ntribule. The charity has abo beneffted trom a Partictpation Proiact to d8velop a chiklren and young people with dssabilities forum so that their voices can infiu8r￿ loc*. regNal and trwulty national decision maktng pri)￿e$. The level of (r￿abl￿ 15 risu¥ arKI ttle chdlenges laxng children arKI young people is changing. therefore it is vital we are flexibl8 and respo￿ lo ensure the wvice m88ts the wrrent and ClH￿ing na8ds i1￿ th8 lutura. Pwlnershlpg: We contlnug to dosety wllh Wrgxh•m County Bomugh Cwncll Chlldrnn's Sor¥lces, the Dlsabillty serv1￿, the Famlty Flrsl team, Health Ser¥lces aThS othw Third sector organisai#?ns to provide the best servtce we ￿1 lo th￿dren arxl young pewe wth rftsalilities arKI their families. Dynamic has heid a seats on the ￿)[Untary sector seat on ts Local Authorfty Workfor Developmont Group• Transltlon Opèrntlonal Group (TOG). DIs8blllty Integrated Sorvlceg Coordlnatlon Group, the F8mlllas Flrst Outcome Groups (Wrexham). Dlsablllty Respho Panal arKI the North East WAlos Wellbelng lorum Dyn￿* has rewosentatlon on a var• of tsrutns *ilh chftiknn arnl young pe08 a￿1 and information days. Natlonal Lèvel Parudpatlon: Dynamlc has W up to dats wilh Walsh legislatifm) via AVOW. WCVA and Son￿k1 Welsh Government wbl1e2ti￿s. Volunleers: Dynamic have benefitted from many volunteers aknru wilh regular longSt￿lAg volunt88rs but the charity is stsll yet to reixiver to pr￿and0M1C levels of regular vdunte8rir#J. The social. economic vdue of volunt88ts to the charity cannot be und8resiinMted arKI the charity has b8en focusing efforts Tyustees: Tho Board of Tr(￿08$ met regulaty vty1uaty or lactrtrface thrcxjghout tho year for full board meelings arKI in small groups for sulKommittees. The Trustees have Tworked hard wilh tha Charity Managw and the staff and volunteer taam to ensuro thal rneds of IIM)se we serve arv met rnt jwl by our currerrt Sor¥￿ but ara aLw paramount in the Dynamic Centre For childr￿ And Young People Wlth Dlsabllitles Company Llmlted by Guarantee T￿￿tee$. Annual Report (Incorporallng the Dlreclorfs Report) Year ended 31 March 2025 luture ￿n$. Dynamic has (￿ntInUed to search for the W or l)uildiry that 8na)ie the charity to worK devek¥> and grow fr(xn a more suilatkn premises. In additlon to the #aff team, DYw1￿ emths approxi• 29 sesstonai supwt Fundrnlslng- Marry *YJrk together in SUF(￿rt ol Dynanyc. IrKlivKduaL*. families, ￿la1 w￿dia fundraising campaigns. tha ktal communty and I￿siness8$ have sbll furKlraised indeperMl8nty for our (xsè. for which we are very gratelul. Bradbury House is a grade11 listed buildtng. wtiich we have restored and caxelulty adapted for use by children and young disabilibes. The house 15 well loved and wel used by our children and tknlopment lor the lulur•: For all of th8 above. Trustees arKI management have ￿)nti￿*d to for rnore apFmwiatelbarger accomm¢>Jation for the Charity. We are still ￿r$tr￿a at ts seams, arKI in order to provide our greatly vatued se￿1C8 to more chIkJr￿ aThl your#J pW. and io med their 6ver-cl)angiw nè8d& w8 need more suitabk space in wlmch to dweh)P- Thè TnJste8s have set aside Designated ReseNes for this pury)os81s08 Rewrfes Pofw) bth. and have agreed to maintain this Fleser¥e at £114.(#)O. allh0￿Jh it is interthd lo irtcrease th&8 as Dynamfc Centre For Chlldm And Young People Wlth Dlsabilities Company Llmfted by Guarantee Trustees. Annual Report (Incorporaiing ihe Dlrectorfs Rqx)rt) Year ended 31 March 2025 Flnanclal revlew Th& financial statements for 2024-25 shcm a £31.601 on 'UnreStriC￿ Funds. aga￿tst a deficit for 202&24 of £44.911. Th& chariws voluntary irKXJm8 for 2024-25 was £151.955 (inc £42,359 restricted) Compa￿ to £49,700 in 2023-24. Th9 21Y2*25 fyJure br￿ludeS £80.126 ￿r4ed in legactes. We are very grateful for the rece4)t of th05e ￿er(￿S b8(y Other donations hueased IrcAn £24.200 to £71029. In¢off￿ fr￿n othw (trading) aclivibes £23.947 from par￿￿¢aler charges: £34,321 from Di￿1 and third paty Fund-raising, and £620 from sths ol donated ￿ds. a total of £58.888. In 2023.24 the equNalenl tolal was £72,046. In ts main this relatss to a de¢rease in direct charges to parents for ser¥r*s provth. In 8J23-24 Dyn8nKc receNed no goverrkn￿ fur#Ylry. there was again non8 in 202*25. Interest on bank deposits aThl bo￿ Wds £11.155 (x)• to £7,263 for 3)2&24. Thls irtluded the We wntinue ttj be gratslul for the mavry t￿lI¥mJuals to raiso fvnds for the charTty. arxl to local companies arKI indbvmluals for Iher suFwrL The Families First cortract with the lor the delbvery of weekly (knups and lh8 surnmer arKI hall temi programmes at Bradw House, and other acbvibes to sur4XAt families wtte delivered and reptyled on in accordm with the CwrKifs requtremthts. This contract has enabled tyjr regular prOgraMn￿ to continue in a pknn•J way. All incom8 from th8 Counril has been used whdty for the d8lNery of Se￿1¢8$ covered ty the u)ntracts. New Contracts Ca￿ into eff￿t from March 20Y3 and are for a 3 year iniiial per￿. The grants re￿￿￿ed in the year, fiJNy ublised. amounted to £222.347. The tharty needs to raw abwt £19),OIX) Èn 202&26 to ¢(ww its core cost& These o)* irdude the management and organisalton of the wogramme acliiibes furwj-raisng, tralning. the malntenance of the building and trarisixyt arKI all p￿nn01. legal. heath and safety. payroll and financial wor Restrthd FWKI income was £264.7061202&24: £210.464) Twhich weflacts the suppjt of grants Irom the Wal8rk#) FourKlation and the Masons eénovd•)t Fund. ExperKliture trom the Restricted Funds totalled £2R297 (£222.0711. Restri￿ fund balartss reduced to £1421£7.733). The UnrestriL#ed linduding designated) Resefyes at 31 Mard) stO(M1 at £605,402 of which £328,784 werg in liquid, forms. The COrresp￿thr￿j fvJures at 31 March 2024 were £573.801 of which £296.421 TKWi(r. Fresh iniknatives are in hand to romse the unrestrKthI uKa)me ol the charity to enth it to conlinue to cover its core ￿$ts and to development opFx)rtunities. whitsl ￿*intain1￿ its reserves. The wrposes for wh¢h reserves are hekl are eWaw￿d in Ihe'R8serves pol￿￿ below. The Charity Manager manages the daY-t￿daY finwKaal aft￿r5 of the tharity and is overseen by the Chwr and Chair of Trustee& Th8 Charity Manager, DepJty Charity Manager and Liaison oifwr Dynamlc Centre For Chlldren And Young People Wlth Disabllltles Company Umlled by Guaraniee Trustees. Annual Rwrt (Incorporallng the Dlrecior's Report) {COAth Year ended 31 ltsrch 2025 are all raspongbio for han￿ng petty cash. tredit card and (*wue Iransactions up to £1,000. Each payment requires t4¥0 signatyre& Purchases arKI paym8nts in exoss of Ihis amount requlre the slgnature of ￿ Chair or Chair. Transacti(ms entered w)to the ￿￿￿(1)nOkS acminti software on a w88kly basis. the bard¢ ar*ounts ar8 M￿lIored at least and tom￿tY re￿nCIled monthly. Tho Chanty Manager pro(*us rnorthty managmrt accounts (mduliw f(Y8casts foff the rematnder ol the year) which are prepared from a(xxwntiro re￿rdS and are pyesented to the Board under the Chair. or to the irtenieniw meetiry ol thè Fffta￿ Cwnmittee Chaired by the Chair. The Finance Committee is reSpO￿lb19 for (levigng th8 annud bu(Ws for the agreement of Ihe 8oard. Periijdic contra(a reports are a150 F￿0d￿￿ for WrexfArn Cowlty B(xough cou￿11. Draft annual accounts are prepared as part of the at4)ve procwjuwe. and thw rewrted in the requwed Final Ac¢ount fonrAt wior to Indepe￿ent examinat￿ and ar4voval by the txth. The reserve cash furKls are invested in nottt dysit ax(xmts with the charitls bankers, Cambridge and Counties Bank and the United TrLL%t 8ardL INVESThIEKf FIOWERS AND RE$fR￿1 Pursuant to the goveming (ILxxmenL Ihg compary sh￿1 have the p)wer, in lurthgrance of thg 0￿e¢t of Ihe charity nol otherwise, lo raise furKls. As part of this aim. the curpany seeks to maximise the Int￿$1 earned on its reserves. SW to such conthtl0r￿ and (x)ns8nt as may tor the time being. be Imp)sed or rffjuired by law. Tr tharity has {x)ntinU￿ to pkn funds in low.risk Dweslmenls that ara acc8sslt￿e in a reasonably short bme so that funts are available to appty lo the devekJpm8nt of a a RESERVES POLICY meet ils objects. The trustees cMsKler ttHI in the abse￿ of any guaranteed long.term supp)rt from a grant making body or the LOC￿ Authority, Ihe unrestri￿1 curratt assets should ba sufficient to pay the rKwmal runThng costs for one year (orca £190.0001. This is deS￿ned to provide stabllty arKI ensure smooth running of the charity. ReseNes over ttw5 18vg1 arnl a￿ under revknv pending possible deve￿pIrwts. Reserves over arKI above those need&J lor nmning ￿>sts are to be hekl prNnarHy for futwe development opportunities and il Is the of the trustees to buikl ￿ sUffic￿nt funds to provide the iritial costs ol a building F)roiect In furtlwance of this end. the Tnjstses have set asM*e funds in a 'd8signated development fund wiltmn the general r858rves of th8 charity. This policy is reviebved annually in ￿der to consider ￿*￿ther it refflall￿ aFvopriab. aTrJ in Ine ¥rith board Iwel stralegy. Dynamlc Centre For Children And Young People Wlth Disabllltles Company Llmlted by Guarantee Truslees. Annual Report (IncorpOr￿Ing the Dlrectofs Report) (￿n Year ended 31 March 2025 Pknns for lulure perlodg The Trustees ar￿ nwwgemerrt recognise that are currenty 'bursting at the seams.. In ordei to provide ow greaty valu￿1 to more ¢hildren arKI young peopb. and to m8et their ever-changing n8eds. w& need more spw in *thi¢h to develop. The Trustees conlinue to seek ¢￿taCtS and to explore opportunittes with a io deveknpirwJ a purpose-lwill centre for the children and young people attend. and to b8 *e to expaThl the servic* to younger children for whom we cannot currendy provida adequate laciliti8s. Trustees Aespmslbllltles We are responsble for or￿ri￿ that the ¢>)ffpary op8rates withn its ol¥ectives and m8ets th8 financral and18gal requirem•ts of th? ComFor¥8s 2006 ar•d the Ctwiti8s Act 2011. The trustees. who are ￿$0 direclors fty the purposes of cLvrq)ary law. are responsible Frfeparing the trustee's report aThJ the finwNial statements tn a￿￿rdance I￿th applicablo law and Unf)me 109.598 151,955 222.347 49,7Th) 207,286 71046 7.263 518 11.155 11.155 Totsl Income 179.639 264.706 444.345 336,813 ExpeNllture Expenditure on ralsing funds: Costs ol raising dor41kns arKI legao8s 10 ExFenditure on charilable activities 11.12 Totsl axpendllure 17,789 130,249 148.038 17.789 14.162 2r2,297 402.546 379,169 2r2.297 420.335 ￿.331 Ngt In¢omW(expndlture) and net movement In funds 31.601 (7.591) 24.010 (56.5181 Ra¢onclllatlon ol fuNIs Total funds brought forward Total lunds carrled torna s73.￿1 7.T33 581.S34 638.052 142 605,544 581,534 Thè statèment of finanoal adiwtses inthdes ail gains and losses re￿gnI*d in Ihe year. l income and expendilure derive from c¢)ntinuiw activitiès. 14 Dynamlc Centre For Childm Arml Young People Wlth Dlsabllities Company Llmlted by Guarantse siatement of Flnanclal Poslllon 31 March 2025 a)24 Flxed assets Tangible fixed assets 18 276.618 2n,380 Debtors Cash at bard( a￿1 in hand 19 14. 10.482 341,972 357,685 356,036 368,167 Credftors: amounts lalllng (hjo wlthln ono yo 27.110 328,926 605,544 605,544 581,534 64,013 304,154 581,534 Total a880ts1o88 curmt Ilabllllles Funds ol th• charlty Restricted furKts Unrestr￿ted funds 142 605,402 573,801 605.544 581.534 Total Charlty funds For the year enthng 31 March 2025 charity was ertllgd lo exemw fThi au(fjt undgr se(kn 477 of the Coryanies Act 2006 relatirv to small ￿)MPanIes. Directors. respMsitrAliti8S: Tha mefnb8rs have not required the conyany to ot*ain an audit of Is financial sl*oments for the year in question in accordaru with seclion 476: The ￿e(￿oIS ackn￿￿￿8 tsir resp(X￿1*111￿s for with the requkements of I￿ P with re4iect to ar￿u￿￿O rets)rds and of financial statsmwts. Th8se financid stat&m8rts have bean prepar￿1 in wxx)rdm with the wovtsicms aWicabl8 to CO￿leS subpct to the small conVr¥￿' regTh. noal statements ware aAyoved by the Ixwd of 1Th￿tees and authorwd for issue ., and aro swJr*d on behalt of ts board ty. M E Hooper Trustee G Williams 15 Dynamlc Centre For Chlldren And Young People With Dlsabllltles Company Umfted by Guarantee Noles lo the Flnanclal Staiements Year ended 31 March 2025 Genernl Inft)rmatlon The charity is a wivate ¢offq)any liffmted by guarantee. regist8r8d in England arKI Wales and a regsstered charity in E￿and a￿1 Wales. The address of tha registered offts is 23 s￿l$bUry Road. Wrexham LL13 7A8. I Statément ol eomphne• These financial statem8rts have wepared in Corn￿1ar￿ ¥￿th FRS 101 Tho RnancÉal Rep)rting Standard apr￿? in th8 UK and the Republ￿ of Irelarthl.. the Statement of RecrMnmer#Jed Practice appI￿at￿e to chariti8s preparir¥J thelr aC￿￿nIS rn accordance wilh Ihe Financial Reporting Starnlard applicaljle in th8 UK and A8pUt￿1C of Ireland IFRS 102) {Chariltes SORP {FRS 102>) the Charities A(A 2011. The fina￿la1 statements have been PrePar￿j on the histor￿￿ o)st basis. The fina￿lat slatements are wepared in stwling. which is the functional fre￿Y of the entity. The (tstiy CO￿tituteS a berofft ently as d￿ned by FRS 102. Baslg of prepar*lon The financi￿ statements have been prepared on the hislorical ¢osl basis, as the re¥￿UatIon of certatn finaThid assets arKI liab1h1￿ aThl investrnent prowbe5 mgasured at lair value through iru)m• or oxperxlilwe. The fina￿adI stater￿ are prepar￿1 in steth￿j, is the luncbonal cur￿￿ of the ent5ty. Golng concern Thera arè no material un(xrtal￿ alM)Ut thè char￿￿5 abi* to ¢ryttriue. Dlsclosure exthnptions The entity satisfies the crit8fH of being a qualrfying entity as deffined in FRS 1￿.(a) No cash flow statement has been wesented ￿ the compary. (b) tksclosures in res￿ of finar¢ial ￿)SIruMents hav8 rM)t baen w8serrted. The preparakn of the fnancial slatements in compliaTr￿ wllh FFIS 102 rqulres the ￿ of rain uitul afxounliw eslwnales. It a*0 requires management to exercis8 judgement in apptying the Cunpany a￿nIIng pOr￿leS. These estimates and judgements are continually reviewed a￿1 are based on experience aThJ other factors. includinq exp8clati￿s of ftrture events 16 Dynamic Centre For Children And Young People Wlth Disabllltles Company Umlted by Guarantee Notes to the Flnanclal Slatements Icwthwdj Year ended 31 March 2025 Accounllng polldeg (conl Fund ac¢ounlkng FU￿ held by th8 charity are wiher: Unrestrthd g￿eral lunts . tlw are fu￿ts that Can be used li a{Urdan￿ wilh the ¢haritabl8 otyects at the dwetirm of th8 tr￿te05. Within general funds. the trustees have identified a "designat￿1 d8velcsThixrt funrf to hold furKls for future develO￿rnnts Restrict￿1 furnls . these are funds that can be us&1 fty partMxJlar restrirted pury)o wilhin the objects of the charlty. Restricttons arne when sp8Ur￿l Ihe donor (K when fund Incomlng yo8our￿5 l is ir￿lUded in the statement ot ffin￿￿1 actsvities when entiUem8nt has passed to the charity, it is probable that the economic b8n6ffts assoc1￿ with the transa￿10ft y￿[1 flow to the charity and the amount can b8 reliaw rneasur8d. The foll(Ming Sp￿ poltcies are appl￿ to . incorne froffl (lonations or Granls i￿ll￿)Ir￿a grants ts the purchase of fixed assets, is recognised in ful in tha Stat8ffWrt of Ftnaneial ActThiities in the year in whth thoy are receivabl8. unless they are restrthd grants for expendiiure in a fuiur8 accounting period as wified by th8 grantor, in whtch case Ihe incom8 ks then d8ferre(L Grants that are receivab18 as compensation for expenses or losses already irurred or for purpose ol gNtng irnmeifjate financial swjport to the entity with no futwe related ￿sts are rwrmsed in incom8 in the perty)d in whith li . incom8 fr(Yn donated goods is mgasur&l at tho lair value of Iho go(>Js unless thls Is impra¢lical to measure reliaW. in whth case the value is derived from the cost kn the donor or ihe estimated resale value. Donated f¥tlities and services are recognised in the accounts when received if the value can be rew meas￿. No arn￿Thts are lor tho contributlon of generat vofunteer& incom8 from u)ntracts for the suprty of services is recognisgd with th8 del￿Ory of the contracted setvice. Ths is dassified as unresmed funds unless there is a contractual requirement for it to be swl on a partthlar purF#)se and rewmwl rf in *thich case il may be regar(1od as restrth Expendifvre is recognised on an a(￿u* tmsis as a lialMIty is Ir￿u1r8d. Expenditure includes any VAT which cannot ba fulty recover￿1. and is classified urth headngs of the slatement of ffftanual activilies to whth il relates: 17 Dynamlc Centre For Chlldren And Young People With Disabilities Company Llmlted by Guarantee Noies io ihe Rnanclal Statements Y￿r ended 31 ltsrch 2025 Aecountlng pollcles . Costs of raising funds comprise the (xtsts ot those asSry>a￿ att￿￿￿79 voluntary income. and tho costs of trading IX SeryiC8 wov￿1 for furM1rai%ing. . Ex￿￿rture on chartlable acbvittes comprtses those costs incwred by the charty in the dèlivery of Its actriitses and servws its mem1￿. 11 includes both costs that can bg alocated cfirecty to such acbvi*es arKI those of an indire¢l nature necessary to support them. induding those Sup￿ asswated with the ￿n$b￿lIOn￿ statuw raqutrements of the charty arKI incknle the irKlependent examinerfs fees aThJ costs linked to the strategic manag8TMrt al￿ devd(prn8rt of the (*•, lopther bad( Of￿ costs. finanL¥ and personnel. - All costs are allocated between the ex￿nditUre (*tegori8s of the SOFA on a basis desion•J to refle(* the use of the resource. Costs relating to a parts￿lar &trity are allocated directy, others Tanglblo •9801s AII fixed assets are ir#ti* re(x)r￿1 at cosL The charty the Ire8hold ol and oclxpias thè property kTh)wn as 8raple Wlth Dlsabilities Company Umlted by Guaramee Notes lo the Flnancknl statem￿13 (¢￿th￿dj Year ended 31 lknrch 2025 11 Expondllurn on thrltabl• •ctlvllles by a¢llvlty type Costs refi￿1 the amounts spent on the main resouro eX[￿￿lture r￿a￿n9$ . Charitable expendi￿re and raiwng funds. Costs are allcrtxted acmss those headings using various allocation methrxls s￿h as Stsfl tDne spenL di[￿t 8xp&nditur8 and we of the faciliti8s or servi(xs provided. It should be noted Ihat ￿￿lar this basis som8 includiry trainiffj and management costs ir￿ude dements of stsff salary. {sèp4ice dafNeryl. fuNJ-ra&8ing and governance, is wowed to reflect as a￿uratelY as poss￿￿8 the amounl of time spent on each actsvity. Govemaru o)sLs indude those incurred on legal and financtal advic4, Serv￿lnU thè trustees, m88lirvJs a￿1 those associated wtth devolopment and $talutory r6quirem&nts. The tr￿tea$ befmie that this refi8cts th8 intsnt of the SORP (Statemant of Re(xMnffAnded Praclice). 2024 RaisiNJ Funds charitab￿ Expendi￿re Per SOFA 17,789 14.162 379.169 420,335 393.331 Broken down into more delail, the res(x1K￿ wwe wt as follows: 2024 Slafl costs Istsff tim8) Olher costs (direct) Per SOFA 16.415 1.374 11,822 17,789 14,162 pl￿ Totsl funds Total fvnd 2024 Masons 8enevo18nt Fu￿1 Grants People and Pla(x Ch&rman's Fund AVOW a￿1 others 10,IM)O 10.(KM) 7,591 70,262 7.591 100.798 1,785 125,744 9,762 Choir Watedoo Foundal#)n PartiCipat￿n Tr¢p Period Poverty Project Families First c￿traCt 24.999 24,999 250 207.285 347 221347 Dynamlc Centre For Childm And Young People Wlth Dlsabilities Company Llmlted by Guarantee Noies lo the Flnanclal Slalements Year ended 31 March 2025 Other Grants Lidl 7,079 29,452 29,452 24.339 341558 59.988 401546 379,169 Charilable activilw 8xperKlilure Funds Dynamlc Famlles Includlng unmtrfct Flrst Waterfoo Masons ed servlce Contract Foundatlo 8enevolgnt provlslon n(R) Fund Totsls Slaff costs IDWSTI Travel and m￿lbu$ costs (Direcl) oiher programme co IDAJST) TrwnlTrJ costs (D 66.504 1ts.963 14670 271420 2254 157 1792 187,133 23W5 20,870 Staff costs 1ST) Prop8ty Costs {D 9A21 9h21 11953 (DAJST) Depreciation GovemarKe arKI oif¢e Costs IUsag81 1.158 31,311 29,451 S9￿29 29,451 99,981 35814 Dynamlc Centre For Children And Young People With Dlsabllities Compary Umlled by Guarantee Notes to the Flnanclal Sialem￿lS Y￿1 ended 31 2025 11 Exwdlturo on charltable adlvlttts by actlvlty ty Expencthiro Support T(rtal Exp8nditu 187.133 35.214 222,347 20,870 ￿2.565 4.080 99,981 24.950 4IY2,546 1.158 I￿.249 { R I rewnts re*icted furKls. kntal restrhthl fuThts b8iry E272297 {Th)18 141 Key.. DA Dire(* and aNxxlKJr￿l ST Staff time 2024 Skff ￿sts (ST) Office adThunistratKm and STmilar costs (Usage) Accountancy arrtl Irthendent Examination (dw•X) Legal and professional {Usagal Bank thargesfintèrest ITransaciions} 22.711 1.155 3,824 19,471 710 2.541 159 257 29.451 24.333 13. Anatysls of support ￿Sts SuFPOrt ¢osts are anatysed atx)ve in note 12. 14. Not lneomw(exp￿dItsIr0) Net i1￿{￿n￿{eXper￿rO) is stated after thargiw(iTh￿llry): 2024 Depreoation of taroible ffixed assets Gans on dis&¥￿1 of tangble hed assets (5181 2025 2024 Fees payab￿ to the ind8￿ndent examiner for: Indep8ndent examination of the statements arnl accountaw fees inc VAT 3.824 Dynamic Centre For Children And Young People Wllh Dlsabllltles Company Umlled by Guaranlee Notss to the Flnanclal Slatements Year ended 31 March 2025 16. Slaff costs 2024 Wages and Sdaries Social Security costs Pension ¢Mtributions 320.024 307.888 15.545 13.466 12.737 6.532 348.3￿ 327.886 Total Nole: Wages and salarles hKfude elenxrfs rellecied In ￿$t alk￿liOn und8r items suth as training and managemenuorgansation cost& Tho average he￿1 court of eni)lo￿ duri￿ year was 3812024: 39). The avwage nun*J8r of fulktime equbvalenl enwoyees duriThJ ts year is anatysed as tollm: 24 No. Session wor Cleaners Managemert and adffinislralion staff 11 No empk>yee re￿Ned ampk)￿ benefits of more than £60.000 the year {2024: Ndl. No remuneratlon was paiy lo any member of the Board of Trustees ￿riThg the year for sepélces rerKlered as a L¥)ard ments. No trustee or other p￿sOn related to the charity had any personal interest in any ￿ntra¢￿ or transathn entwed iryto by th8 tharity duriw the year. Dynamlc Centre For Children And Young People Wlth Dlsabllltles Company Umiied by Guaranlee Notss to the Flnanclal Statements (c•th• Y￿r ended 31 March 2025 18. Tanglble fixed a980ts Leas￿￿ Bradbury Imsxoveme House F￿rtUre Vinll)LS EqurJff¢nt Total At 1 Apr 2024 and 31 Mar 2025 275.000 49,452 Depreclatlon Al1 Apr 2024 Charg8 for the year Al 31 ta8r aY25 35.000 14,936 375.388 1,IJJO 3SOOO 11556 98,008 762 49.452 7,0￿ 3SOOO 13.318 98,770 Carrylng •mounl Al 31 21Y25 275.000 275,000 1,618 276.618 1380 277,380 At 31 Mar 2024 19. Deblors 2024 Trade debk)rs 5,761 2.706 7.716 14,064 10.482 20. Cfedltors: amounts lalllng due wlthln y#r 2024 Trade creditors Accruals and deferred i￿Orne Social security ar&1 other taxes Other uethtors 1Yd 19.011 5&935 3.553 1.525 27,110 64.013 21. Delerr¢d Incomè 2024 Amunt def￿r8d In year 53.709 Dynamic Centre For Children And Young People Wlth Dlsabllltles Company Umlted by Guarantee Noles lo the Flnancthl siaiements Year ended 31 March 2025 22. Analys1$ of ch•rfl•bl• lund$ Unrostrl¢l¢d funds Al I 2￿24 General furKIs Designated Prop8ty Fund 459.￿1 114,OC(I 573,801 179.&39 (148.038) 491.402 114,000 (148.038) 605,402 179,639 Al 1 P4xa 2023 Ino)me Expendilwe 31 March 20 24 General funds Designated ProF*ty Furnl 504,712 114.000 126,349 (171￿) 459.801 114,000 618.712 126.349 (171.260) 573,801 Dynamlc Centre For Chlldren And Young People Wlth Dlsabililies Company Llmlted by Guarantee Year ended 31 March 2025 21 Analysls of charlt8ble funds Rostr￿e￿ fvnds At 31 ltsr¢h 20 1 Awll 2024 Incom8 Expendilwe Pwi(Kl Poverty Project Particpation Trip Wellbeing room Choir- restricted funding BVJ Lottery- Choir {Ex-Dynami Futures) People and Places {TNL) Chairman's FurKI AVOW and others Waterloo FoundatK*n Families First conlract Mason's Benevolent Fu￿1 Grarts LKII Grant Athty supporL a Parucipation 142 7,591 142 (7.591) {25.000) (222.347) (10.0001 {2801 222,347 10,01 17.079) (272.297) 7,733 264.706 142 At 31 March 20 24 Ai Period Povety PrO1￿t Parttcipalion Trip Wellbeing room Choir- restWed fundirKJ Big Lottery. Choir IEx.Dyna Fuluresl People and Plac￿ ITNL) Chaimian's Fund AVOW and others Walerfoo Foundation Families First eontract Mason's 88n8vol￿t Furnl Grants Lidl Grant Activity suppx Ad¥ocacy a Pariicipation 1250) 1250) 1214) (1,784) 214 1.784 (748) 19,620) (134) {1,785) 142 7.591 9J76 207.286 1207286) 19240 210.464 {222,071) Dynamlc Centre For ChOldM And Young People Wlth Dlsabllltles Company Umiied by Guaraniee Year ended 31 March 2025 Ur*estricted R8stricted Total Funds Funds Funds 2025 TarwJiblg fixed assets Current assats Credtor5 less than 1 year 276.618 276.618 356.036 (27.110) 142 605,5M 142 (27,110) Urw8strl￿ Flestrictad Total Funds Funds Funds 2024 TarKdible fved assets Current assets Crathtors less than 1 y8ar N81 ass 277. 277.380 368.167 (64,0131 581.534 {64.013} 573.801