**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:
- Access recommendations and audits
- Wheelchair hire for short term loans
- Photography Service for people needing passport, identity or blue badge photographs
- Selling RADAR keys (national toilet scheme) and car stickers
- Charity shops for recycling goods and selling inexpensive items in deprived areas
- 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.
Page 1
**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.
Page 2
**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;
- The obligations of Management Committee Members.
- The main documents which set out the operational framework of the charity including the Memorandum and Articles.
- The current financial position as set out in the latest published accounts.
- 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.
Page 3
**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
Page 4
**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
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- 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.
Page 5
**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:
1. 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
3. 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
4. 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: .............................................
Page 6
**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
Page 7
## **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.
- The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (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
Page 8
**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.
- Income received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable.
- 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.
- 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.
- 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.
- 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
- 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..
- 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.
- 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.
Page 9
continued...
**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|
|---|---|---|
Page 10
continued...
**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|
|---|---|
Page 11
continued...
**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).
Page 12
continued...
**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|
|---|---|
Page 13
continued...
**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|
|---|---|
Page 14
continued...
**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)|
|---|---|
Page 15
continued...
**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)|
||||||
Page 16
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).
Page 17