REGISTERED COMPANY NUMBER: 04436063 (England and Wales) REGISTERED CHARITY NUMBER: 1103621
DIAL Doncaster
Unaudited Financial Statements For The Year Ended 31 March 2021
Allotts Business Services Ltd Chartered Accountants Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU
DIAL Doncaster
Contents of the Financial Statements For The Year Ended 31 March 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 4 |
| Statement of Trustees' Responsibilities | 5 | ||
| Independent Examiner's Report | 6 | ||
| Statement of Financial Activities | 7 | ||
| Balance Sheet | 8 | ||
| Notes to the Financial Statements | 9 | to | 17 |
DIAL Doncaster
Report of the Trustees For The Year Ended 31 March 2021
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES Objectives and aims
DIAL Doncaster's Mission Statement is:
"We aim to provide an easily accessible Information and Advisory Service for people who live in the Doncaster area. By providing this service we aim to raise the awareness of disability issues in order to influence change. We aim to empower and enable disabled people to live a more enriched and independent life".
DIAL Doncaster aims to continuously improve the quality of its existing services and to introduce new services to meet the needs of its client group. The organisation will endeavour to expand all aspects of its work and, most importantly, the knowledge and skills of its paid and unpaid staff through development and training.
Significant activities Welfare Benefits
DIAL Doncaster provides a full Welfare Benefits Service which assists clients with multi-faceted and complex needs to complete difficult and complicated benefits forms. The service provides clear explanation of benefit decisions, and if required to help challenge those decisions, up to first tier tribunal representation. The Benefits Service can be accessed by service users at DIAL's main office, one of its satellite locations or via a home visit. Telephone advice is also provided to clients and user information can be obtained from DIAL's website.
Information, Advice and Support
DIAL provides information, advice and support in order to empower disabled people and encourage their participation in influencing DIAL's other services, which are developed in a way that meets their needs.
The service is delivered by telephone contact, letters, e-mail, personal contact (office or home visits), outreach surgeries and via DIAL's website. DIAL publishes fact sheets on a variety of subjects, including Equipment for Independent Living, Wheelchair Hire, Housing, Disabled Facilities Grant, Arts, Leisure, Personal Budgets, etc that service users can access. DIAL's service users often need help and support in making use of this information. Advice involves staff members explaining the options available and empowering service users to decide on an appropriate course of action.
Other Services
Other services offered by DIAL Doncaster are:
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Access recommendations and audits
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Wheelchair hire for short term loans
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Photography Service for people needing passport, identity or blue badge photographs
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Selling RADAR keys (national toilet scheme) and car stickers
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Charity shops for recycling goods and selling inexpensive items in deprived areas
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Assistance with Blue Badge forms
Quality Marks
DIAL Doncaster is committed to continuous improvement and has established a quality management system which provides a framework for measuring and improving performance.
The organisation has the CHAS Quality Mark and Disability Confident Employer Award.
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DIAL Doncaster
Report of the Trustees For The Year Ended 31 March 2021
OBJECTIVES AND ACTIVITIES
Public benefit
The Trustees have had regard to the guidance issues by the Charity Commission in relation to Public Benefit in determining the actions and objectives of the Charity. The Trustees also confirm that they have complied with the duty in Section 4 of the Charities Act 2011.
DIAL Doncaster's services are available to people with any disability (physical, sight or hearing impairment, learning difficulties or mental health problem). The service is also offered to those with long term health conditions (e.g. cancer, heart disease), carers, statutory and voluntary healthcare professionals, local business and schools that need information to support the people they are caring and providing a service for.
The Trustees feel it is clear from the Charity's objectives and aims, the targets set for the Charity and its performance against those targets that DIAL Doncaster brings substantial public benefit.
Volunteers
Volunteers make a significant contribution to Dial Doncaster's activities assisting in the charity shops and other charitable activities.
ACHIEVEMENT AND PERFORMANCE Charitable activities Achievements
The Trustees, staff and volunteers have made strenuous efforts to achieve our main target of providing support and guidance, as required, to the people of Doncaster
We have continued to support service users with the complex welfare benefits system.
We have continued to support service users through the very complex appeals and tribunal service.
The Manager and his Team have managed to provide a seamless service throughout this very difficult time of the Coronavirus Pandemic, and despite some tragic occurrences.
A decision was made to sell the holiday Lodge at Blackpool. This was due to the fact that costs outweighed income, and with the limited funding the Lodge was no longer viable.
Dial moved to smaller, less expensive office accommodation, instigating cost savings in order to continue our charitable work.
FINANCIAL REVIEW
Principal funding sources
Doncaster Local Authority
DIAL was successful in winning the DMBC tender for a Welfare Benefits and Tribunal Service from the 1st October 2016. The contract is due for renewal in early 2022.
Within DIAL's unrestricted funds there is an amount of £79,044 held as a provision against costs arising from any necessary run down in activity due to reduction or withdrawal of funding. The sum based upon average operating costs of the last two years (excluding the charity shops) for a period of three months together with the costs of staff redundancies. Total reserves are £160,700 of which £4,186 are restricted funds.
Covid-19
Covid has impacted DIAL as with all other businesses. We have had to close our Charity shops during much of 2020/21 and have received support via both the Government grant and furlough support schemes. We have endeavoured to open whenever restrictions have allowed, whilst maintaining the safety of staff and customers. Sadly, we lost one of our Managers to the virus at the very start of the pandemic.
Reserves policy
It is the policy of the organisation to maintain funds to provide reserves at a level which equates to approximately 3 months' run-down costs should the organisation lose its funding. The charity has reserves in excess of this target.
Principal risks and uncertainties
The principal risk facing the charity is the obtaining of adequate funding. The Trustees review the cash flow projections at their regular meetings to ensure adequate resources are available.
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DIAL Doncaster
Report of the Trustees For The Year Ended 31 March 2021
FUTURE PLANS
DIAL Doncaster has a three-year Business Plan which sets out what the organisation is currently doing and how it intends to improve and develop over the next three years. The Plan is reviewed annually and brought to the Committee annually to discuss progress. The plan is drawn up following a one day workshop involving trustees and paid and unpaid staff.
All services provided should continue to be developed to help the growing needs of disabled people and those with ill health in the Doncaster area.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
DIAL Doncaster is a company limited by guarantee, and governed by its Memorandum of Articles. It is registered as a charity with the Charity Commission. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.
Recruitment and appointment of new trustees
DIAL Doncaster is managed by the Management Committee comprising up to 15 elected Trustees. The Trustees form the governing body of the charity and are responsible for ensuring the organisation is working within the bounds of the Memorandum and Articles.
Management Committee Members are elected at the charity's Annual General Meeting.
Our Trustees have a wealth and diversity of professional skills, experience and knowledge to contribute to the development of the organisation, and are committed to the concept and values of DIAL Doncaster.
Management Committee Members are fully aware of their responsibilities regarding the organisation.
Organisational structure
The Committee meets monthly and receives detailed reports from the Senior Management team and Finance Manager. The volunteers have a representative on the Committee. Day to day management of the charity is delegated to the senior managers.
Senior Managers of the company are:
General Manager Office Manager
The Senior Managers are responsible to the Trustees via monthly meetings. All Team Leaders line manage staff and volunteers.
There are currently 10 paid staff and 40 volunteers.
Induction and training of new trustees
All new Trustees and Management Committee Members have an induction into the organisation and training courses are offered.
The Trustees are familiar with the work of the charity and they are encouraged to visit the services provided, New Trustees meet with the existing Committee to familiarise themselves with the charity and context within which it operates. Areas covered;
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The obligations of Management Committee Members.
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The main documents which set out the operational framework of the charity including the Memorandum and Articles.
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The current financial position as set out in the latest published accounts.
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The vision and values of the charity and future plans, objectives and targets as laid out in DIAL Doncaster's Business Plan.
Trustees are also provided with information and signposted to the various Charity Commission publications.
Key management remuneration
The governing body ensures that the process of determining the remuneration of the individual members of the senior managers is both fair and transparent.
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DIAL Doncaster
Report of the Trustees For The Year Ended 31 March 2021
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company Number 04436063 (England and Wales)
Registered Charity Number:
1103621
Registered office and operational address :
Woodbury Court Woodfield Park Tickhill Road Doncaster South Yorkshire DN4 8QN
President
Rosie Winterton MP
Trustees
Dr S P Ekins - Chairperson Mrs S Hope - Vice Chairperson (resigned 16.02.21) Mr P Crawley (resigned 15.11.20) Mr M Henderson Mrs S Marsh Mr D Norry (resigned 15.06.20)
Charitable Trustees
The trustees above also acted as charitable trustees of the charity.
Senior Management Team General Manager - Mr M Bond Office Manager - Mr M Talbot
Independent examiner
Steven G Pepper FCA Allotts Business Services Ltd Chartered Accountants Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU
Bankers
Yorkshire Bank plc St Sepulchre Gate Doncaster South Yorkshire DN1 1SJ
Solicitors
Taylor Bracewell 17-23 Thorne Road Doncaster South Yorkshire DN1 2RP
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Dr S P Ekins - Trustee
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DIAL Doncaster
Statement of Trustees' Responsibilities For The Year Ended 31 March 2021
The trustees (who are also the directors of DIAL Doncaster for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Independent Examiner's Report to the Trustees of DIAL Doncaster
Independent examiner's report to the trustees of DIAL Doncaster ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England & Wales which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Steven G Pepper FCA Institute of Chartered Accountants in England & Wales Allotts Business Services Ltd Chartered Accountants Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU
Date: .............................................
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DIAL Doncaster
Statement of Financial Activities (Incorporating an Income and Expenditure Account) For The Year Ended 31 March 2021
| Unrestricted Restricted funds funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 1,528 - Charitable activities Other grants and contracts 121,814 90,000 Other trading activities 2 68,851 15 Investment income 3 196 - Total 192,389 90,015 EXPENDITURE ON Raising funds 164,257 - Charitable activities 4 Charitable activities 29,045 115,761 Total 193,302 115,761 NET INCOME/(EXPENDITURE) (913) (25,746) Transfers between funds 15 (3,655) 3,655 Net movement in funds (4,568) (22,091) RECONCILIATION OF FUNDS Total funds brought forward 161,082 26,277 TOTAL FUNDS CARRIED FORWARD 156,514 4,186 |
2021 Total funds £ 1,528 211,814 68,866 196 282,404 164,257 144,806 309,063 (26,659) - (26,659) 187,359 160,700 |
2020 Total funds £ 12,328 104,915 209,648 702 327,593 193,951 200,022 393,973 (66,380) - (66,380) 253,739 187,359 |
|---|---|---|
The notes form part of these financial statements
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DIAL Doncaster
Balance Sheet 31 March 2021
| Notes FIXED ASSETS Tangible assets 11 CURRENT ASSETS Debtors 12 Cash at bank and in hand CREDITORS Amounts falling due within one year 13 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 15 Unrestricted funds: General fund Designated fund Restricted funds TOTAL FUNDS |
2021 £ 493 18,789 152,991 171,780 (11,573) 160,207 160,700 160,700 77,470 79,044 156,514 4,186 160,700 |
2020 £ 11,485 14,922 168,099 183,021 (7,147) 175,874 187,359 187,359 67,570 93,512 161,082 26,277 187,359 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.
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The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
.............................................
Dr S P Ekins - Trustee
The notes form part of these financial statements
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DIAL Doncaster
Notes to the Financial Statements For The Year Ended 31 March 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Dial Doncaster meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
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Income received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable.
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Items donated for resale through the charity's shops are included as incoming resources within activities for generating funds when they are sold as further explained below.
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Donated assets, services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
- Investment income is included when receivable.
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Incoming resources from funding, where related to performance and specific deliverables are accounted for as the charity earns the right to consideration by its performance. Funding where entitlement is not conditional on the delivery of a specific performance by the charity, is recognised when the charity becomes unconditionally entitled to the funding.
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For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates
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Costs of raising funds comprise comprise the costs associated with attracting voluntary income and the costs of trading for fund raising purposes including the charity's shops..
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Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
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Redundancy costs are accounted for as soon as there is a legal or constructive obligation committing the charity to that expenditure,
Allocation and apportionment of costs
Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources e.g. Floor area, per capita or estimated usage.
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DIAL Doncaster
Notes to the Financial Statements - continued For The Year Ended 31 March 2021
1. ACCOUNTING POLICIES - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Assets on hire | - 10% or 20% on cost |
|---|---|
| Fixtures and fittings | - 20% on reducing balance |
| Motor vehicles | - 25% on reducing balance |
| Computer equipment | - 25% on cost |
The charity does not capitalise assets that cost less than £500.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
A designated fund is held as a provision against future costs arising from any necessary run down in activity due to reduction or withdrawal of funding of the charity by the main grant providers.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Stocks
Goods sold at the charity shops are donated by the general public. The Trustees have considered the relative costs and benefits of valuing the donated goods at the time of receipt for inclusion in the financial statements. The Trustees consider that items in stock on sale for less than £20 can only be considered to have a fair value to the charity at the point of sale. The Trustees have reviewed stock holding at the shop for items on sale for over £20 and at any point in time the total value of such items is below £5,000 and at such a value inclusion in the financial statements would not have a material effect on the view given by the financial statements.
In these circumstances the Trustees have concluded they will continue to include the value of donated goods only at the point of sale. The Trustees will review this policy annually or when there is a significant change in circumstances.
Leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
| Fundraising events Shop income Other income |
2021 £ - 61,925 6,941 68,866 |
2020 £ 534 196,352 12,762 209,648 |
|---|---|---|
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DIAL Doncaster
Notes to the Financial Statements - continued For The Year Ended 31 March 2021
3. INVESTMENT INCOME
| 2021 £ Deposit account interest 196 4. CHARITABLE ACTIVITIES COSTS Direct Support Costs (see costs (see note 5) note 6) £ £ Charitable activities 102,383 42,423 5. DIRECT COSTS OF CHARITABLE ACTIVITIES 2021 £ Staff costs 94,666 Assets for hire-costs of hire 3,765 Depreciation 2,356 Loss on sale of assets 1,596 102,383 6. SUPPORT COSTS Human Governance Management resources costs £ £ £ Charitable activities 36,607 3,016 2,800 Support costs, included in the above, are as follows: Management 2021 Charitable activities £ Other operating leases 15,280 Insurance 3,787 Light and heat 2,676 Telephone 3,707 Postage and stationery 1,683 Advertising - Sundries 315 Repairs 6,689 Professional fees 2,348 Travel costs 122 36,607 |
2020 £ 702 Totals £ 144,806 2020 £ 126,090 9,812 3,420 - 139,322 Totals £ 42,423 2020 Total activities £ 27,224 2,832 3,161 3,728 2,782 697 3,724 914 2,629 8,038 55,729 |
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DIAL Doncaster
Notes to the Financial Statements - continued For The Year Ended 31 March 2021
6. SUPPORT COSTS - continued Human resources
| SUPPORT COSTS - continued Human resources |
||
|---|---|---|
| 2021 | 2020 | |
| Charitable | Total | |
| activities | activities | |
| £ | £ | |
| Computer maintenance and software costs | 3,016 | 1,611 |
| Governance costs | ||
| Independent examiner fee | 2021 Charitable activities £ 1,200 |
2020 Total activities £ 1,200 |
| Independent examiner - preparation of | ||
| accounts | 1,600 | 2,160 |
| 2,800 | 3,360 | |
| NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | ||
| Depreciation - owned assets | 2021 £ 2,356 |
2020 £ 3,421 |
| Other operating leases | 70,957 | 83,842 |
| Deficit on disposal of fixed assets | 1,596 | - |
7. NET INCOME/(EXPENDITURE)
During the year the charity has been adversely affected by the impact of the Covid-19 pandemic. Under government imposed lockdowns, the charity shops have been closed for much of the year. Grants include £121,814 in the form of local and national government support and this financial support income has significantly reduced the deficit for the year.
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
9. STAFF COSTS
| Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Staff |
2021 £ 167,496 9,981 10,378 187,855 2021 10 |
2020 £ 215,291 10,851 10,179 236,321 2020 12 |
|---|---|---|
No employees received emoluments in excess of £60,000.
Redundancy costs incurred during the year were £5,852 (2020 £13,656).
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DIAL Doncaster
Notes to the Financial Statements - continued For The Year Ended 31 March 2021
9. STAFF COSTS - continued
The remuneration and benefits of the key management personnel was £64,636 (2020 £80,803)
Volunteer Contribution
Dial Doncaster is extremely fortunate to receive the generous support of our volunteers. The average number of volunteers was 40 (2020: 40).
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted funds funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 12,328 - Charitable activities Other grants and contracts - 104,915 Other trading activities 208,541 1,107 Investment income 702 - Total 221,571 106,022 EXPENDITURE ON Raising funds 193,891 60 Charitable activities Charitable activities 81,447 118,575 Total 275,338 118,635 NET INCOME/(EXPENDITURE) (53,767) (12,613) Transfers between funds (980) 980 Net movement in funds (54,747) (11,633) RECONCILIATION OF FUNDS Total funds brought forward 215,828 37,911 TOTAL FUNDS CARRIED FORWARD 161,081 26,278 |
Total funds £ 12,328 104,915 209,648 702 327,593 193,951 200,022 393,973 (66,380) - (66,380) 253,739 187,359 |
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DIAL Doncaster
Notes to the Financial Statements - continued For The Year Ended 31 March 2021
11. TANGIBLE FIXED ASSETS
| Fixtures Assets on and Motor Computer hire fittings vehicles equipment £ £ £ £ COST At 1 April 2020 21,097 78,179 36,004 6,631 Disposals (21,097) (29,386) (14,861) - At 31 March 2021 - 48,793 21,143 6,631 DEPRECIATION At 1 April 2020 21,097 67,812 34,886 6,631 Charge for year - 2,075 281 - Eliminated on disposal (21,097) (21,094) (14,517) - At 31 March 2021 - 48,793 20,650 6,631 NET BOOK VALUE At 31 March 2021 - - 493 - At 31 March 2020 - 10,367 1,118 - 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 £ Trade debtors 7,500 Prepayments and accrued income 11,289 18,789 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 £ Trade creditors - Social security and other taxes 2,234 Accruals and deferred income 9,339 11,573 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2021 Unrestricted Restricted Total funds funds funds £ £ £ Fixed assets - 493 493 Current assets 168,087 3,693 171,780 Current liabilities (11,573) - (11,573) 156,514 4,186 160,700 |
Totals £ 141,911 (65,344) 76,567 130,426 2,356 (56,708) 76,074 493 11,485 2020 £ 7,500 7,422 14,922 2020 £ 772 2,859 3,516 7,147 2020 Total funds £ 11,485 183,021 (7,147) 187,359 |
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DIAL Doncaster
Notes to the Financial Statements - continued For The Year Ended 31 March 2021
15. MOVEMENT IN FUNDS
| Unrestricted funds General fund Designated fund Restricted funds Big Lottery Fund - Reaching Communities Big Lottery Fund - Reaching Communities (2) Big Lottery Fund - Welfare Benefits Appeal Service Clothworkers Foundation - Van Coalfield Regeneration Trust - Van DMBC - Innovation Fund -Triage Wheelchair Hire Service DMBC - Kiosks DMBC - Welfare Benefit and Tribunal Service Peoples Postcode Trust TOTAL FUNDS Net movement in funds, included in the above are Unrestricted funds General fund Restricted funds Big Lottery Fund - Reaching Communities Big Lottery Fund - Reaching Communities (2) Big Lottery Fund - Welfare Benefits Appeal Service Clothworkers Foundation - Van Coalfield Regeneration Trust - Van DMBC - Innovation Fund -Triage Wheelchair Hire Service DMBC - Kiosks DMBC - Welfare Benefit and Tribunal Service Peoples Postcode Trust TOTAL FUNDS |
Net Transfers movement between At At 1.4.20 in funds funds 31.3.21 £ £ £ £ 67,570 (913) 10,813 77,470 93,512 - (14,468) 79,044 161,082 (913) (3,655) 156,514 826 (826) - - 3,510 (3,510) - - 7,342 (7,342) - - 459 (459) - - 659 (166) - 493 1,254 (1,254) - - 3,677 15 - 3,692 7,591 (7,591) - - - (3,654) 3,655 1 959 (959) - - 26,277 (25,746) 3,655 4,186 187,359 (26,659) - 160,700 as follows: Incoming Resources Movement resources expended in funds £ £ £ 192,389 (193,302) (913) - (826) (826) - (3,510) (3,510) - (7,342) (7,342) - (459) (459) - (166) (166) - (1,254) (1,254) 15 - 15 - (7,591) (7,591) 90,000 (93,654) (3,654) - (959) (959) 90,015 (115,761) (25,746) 282,404 (309,063) (26,659) |
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DIAL Doncaster
Notes to the Financial Statements - continued For The Year Ended 31 March 2021
15. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | Transfers | |||
|---|---|---|---|---|
| movement | between | At | ||
| At 1.4.19 | in funds | funds | 31.3.20 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 112,557 | (53,766) | 8,779 | 67,570 |
| Designated fund | 103,271 | - | (9,759) | 93,512 |
| Restricted funds | 215,828 | (53,766) | (980) | 161,082 |
| Big Lottery Fund - Reaching Communities | 1,033 | (207) | - | 826 |
| Big Lottery Fund - Reaching Communities | ||||
| (2) | 3,893 | (383) | - | 3,510 |
| Big Lottery Fund - Welfare Benefits Appeal | ||||
| Service | 11,815 | (4,473) | - | 7,342 |
| Clothworkers Foundation - Van | 613 | (154) | - | 459 |
| Coalfield Regeneration Trust - Van | 880 | (221) | - | 659 |
| DMBC - Innovation Fund -Triage | 1,567 | (313) | - | 1,254 |
| Wheelchair Hire Service | 3,697 | (20) | - | 3,677 |
| DMBC - Kiosks | 9,340 | (1,749) | - | 7,591 |
| DMBC - Welfare Benefit and Tribunal | ||||
| Service | 216 | (1,196) | 980 | - |
| Peoples Postcode Trust | 4,857 | (3,898) | - | 959 |
| 37,911 | (12,614) | 980 | 26,277 | |
| TOTAL FUNDS | 253,739 | (66,380) | - | 187,359 |
| Comparative net movement in funds, included in the above are as follows: | ||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
|
| General fund | 221,571 | (275,337) | (53,766) | |
| Restricted funds | ||||
| Big Lottery Fund - Reaching Communities | - | (207) | (207) | |
| Big Lottery Fund - Reaching Communities | ||||
| (2) | - | (383) | (383) | |
| Big Lottery Fund - Welfare Benefits Appeal | ||||
| Service | 14,916 | (19,389) | (4,473) | |
| Clothworkers Foundation - Van | - | (154) | (154) | |
| Coalfield Regeneration Trust - Van | - | (221) | (221) | |
| DMBC - Innovation Fund -Triage | - | (313) | (313) | |
| Wheelchair Hire Service | 1,107 | (1,127) | (20) | |
| DMBC - Kiosks | - | (1,749) | (1,749) | |
| DMBC - Welfare Benefit and Tribunal | ||||
| Service | 89,999 | (91,195) | (1,196) | |
| Peoples Postcode Trust | - | (3,898) | (3,898) | |
| 106,022 | (118,636) | (12,614) | ||
| TOTAL FUNDS | 327,593 | (393,973) | (66,380) | |
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continued...
DIAL Doncaster
Notes to the Financial Statements - continued For The Year Ended 31 March 2021
15. MOVEMENT IN FUNDS - continued
Designated Funds
A part of the accumulated balance of unrestricted funds is held as provision against future costs arising from any necessary run down in activity due to reduction or withdrawal of funding of the charity by our main grant providers. The sum, which is estimated to be required, is based upon operating costs (excluding the charity shops) for a period of three months together with the costs of staff redundancies and contingencies.
Restricted funds
Major funds comprise:
Welfare Benefits and Tribunal Service
A contract with DMBC to deliver welfare benefits advice for disabled people with multi faceted complex needs and a tribunal service to support adults under the age of 65 (and their carers) where the recipient of this advice has a disability or long term health condition
Coalfields Regeneration Trust
Capital funding was received for a van to enable DIAL's Charity Shops to make collections and deliveries.
Wheelchair Hire
The wheelchair hire generates income by hiring out wheelchairs on a short-term loan basis. This income keeps the wheelchairs in good working order with maintenance and repairs carried out regularly. As and when funds are available, new wheelchairs are purchased.
16. CONTINGENT LIABILITIES
At 31 March 2021 the charity had the following contingent liability:
----- Start of picture text -----
2021 2020
£ £
Shop dilapidation costs 10,000 10,000
----- End of picture text -----
| Shop dilapidation costs | 2021 £ 10,000 |
2020 £ 10,000 |
|---|---|---|
| OTHER FINANCIAL COMMITMENTS Minimum lease payments under non-cancellable operating leases fall due as follows : |
||
| 2021 | 2020 | |
| Within one year Between one and five years |
£ 18,108 10,247 |
£ 32,827 17,561 |
| 28,355 | 50,388 | |
17. OTHER FINANCIAL COMMITMENTS
18. RELATED PARTY DISCLOSURES
The charity has had no related party transactions in the year (2020: none).
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